Nowadays，the social insurance in China has been gradually covering all the people in law，but meanwhile，some enterprises，especially labor-intensive enterprises and most of the small and medium-sized enterprises，generally reflected that the level of social insurance contributions was high，which increased their labor costs.Based on the problem，firstly，this paper showed the fact that social insurance fee is only linked to wage income，which has been unable to accurately measure the contributing capacity and level of the employer and employee.Secondly，it analyzed the actual social insurance contribution level of some industries in China，and studied the problem of social insurance contribution level from the perspective of income distribution，then draws the following basic conclusions：a）in the national income distribution，the income level of the employees in China is generally low；b）the contribution level of social insurance depends on not only the rate，but also the base.3）the cost increase of enterprises in China's mainly come from the high cost of financing，high cost of taxes，and the high cost of land，energy and transportation；d）China's social insurance burden level has a distinct difference in industries，regions，enterprise scale and ownership form.Finally，it gave the suggestions：the social insurance contribution base should be solidified，do not blindly reduce the social insurance rate；take the proper measures to reduce enterprises' costs with distinguishing different circumstances；strengthen social security，not easy to reduce social insurance.