Legal analysis: overtime pay should be paid to social security, and the employer should pay the basic old-age insurance premium according to the proportion of the total wages of employees in the unit stipulated by the state, and record it in the basic old-age insurance pooling fund. The base of the old-age insurance premium paid by employees is determined according to their salary income, and overtime pay is included.

Legal basis: In case of any of the following circumstances in Article 44 of the Labor Law of the People's Republic of China, the employing unit shall pay the wages higher than the normal working hours of the workers according to the following standards: (1) If the workers are arranged to work longer hours, they shall pay the wages not less than 15% of the wages; (2) If workers are arranged to work on rest days but cannot be arranged for compensatory time off, they shall be paid a salary of not less than 2% of their wages; (3) If workers are arranged to work on legal holidays, they shall be paid no less than 3% of their wages.

Social Insurance Law of the People's Republic of China

Article 11 The basic old-age insurance shall combine social pooling with individual accounts.

The basic old-age insurance fund consists of contributions from employers and individuals and government subsidies.

article 12 an employer shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state and record it in the basic old-age insurance pooling fund.

employees should pay the basic old-age insurance premium according to the proportion of their salary stipulated by the state and record it in their personal accounts.

individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual account respectively.