Can self-employed people help employees buy social security tax deduction?

Individuals do not need to pay personal income tax for the social security part.

Self-employed individuals do not pay taxes when they apply for business licenses, but they must pay taxes according to law when they operate.

Personal social security can be divided into two parts. Those who do not apply for tax registration can apply for flexible employment social security. After the application is passed, the individual pays social security in the flexible employment window every year. If you have tax registration, you can register with the tax authorities for social security, and the tax authorities will collect the social security fees of individual industrial and commercial households on a monthly basis.

Legal basis: Notice of the Ministry of Finance on Individual Income Tax Policies for Basic Endowment Insurance, Basic Medical Insurance, Unemployment Insurance and Housing Provident Fund in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

First, the basic old-age insurance premium, basic medical insurance premium and unemployment insurance premium actually paid by enterprises and institutions according to the payment ratio or method stipulated by the state or the people's governments of provinces (autonomous regions and municipalities directly under the Central Government) shall be exempted from personal income tax; The basic old-age insurance premium, basic medical insurance premium and unemployment insurance premium actually paid by individuals according to the payment ratio or method stipulated by the state or the people's government of provinces (autonomous regions and municipalities directly under the Central Government) are allowed to be deducted from the taxable income of individuals.

Enterprises, institutions and individuals who pay basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums in excess of the prescribed proportions and standards will incorporate the excess into personal current wages and salary income and pay personal income tax.