Does individual tax have anything to do with social security?

Individual tax is related to social security, and the relationship between social security and individual tax is as follows:

1, people who pay social security also have to file tax returns;

2. The basis of social security payment is the same as that of individual tax payment, both of which are wages;

3. After the integration of the five certificates, the relevant information of social security and individual tax will be cross-reviewed.

Social insurance is a non-profit social security system with the function of income redistribution. It is a system in which most members of society are forced to participate in order to prevent and share social risks such as old age, unemployment, illness and death and realize social security. Social security is also called five insurances and one gold. The so-called five insurances are endowment insurance, medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, and one gold refers to the housing accumulation fund.

Social insurance payment is divided into two parts: the unit burden part and the employee personal burden part:

1, the unit burden can be deducted before the enterprise income tax, and included in the subject of "management expenses-labor insurance";

2, personal burden, should be included in the total wages, can be deducted before personal income tax.

Legal basis: Article 6 of the Individual Income Tax Law of People's Republic of China (PRC).

Social insurance premiums and housing accumulation funds such as basic old-age insurance, basic medical insurance and unemployment insurance paid by individual residents in accordance with the scope and standards stipulated by the state; Special additional deductions include children's education, continuing education, serious illness medical care, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps shall be determined by the State Council.