Is the individual tax the salary after deducting social security?

Social security should be deducted from the pre-tax salary. Deduct social security and various expenses from the salary first, and then lower the tax threshold of 5000 yuan. Personal income tax shall be deducted from the remaining salary according to the corresponding proportion, and tax salary-social security fee-other expenses -5000)* corresponding proportion-quick deduction.

Legal basis:

"Regulations on the Implementation of Individual Income Tax in People's Republic of China (PRC)" Article 25 According to state regulations, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by units and individuals shall be deducted from the taxable income of taxpayers. Therefore, according to the above regulations, when the company pays the social security fund for individuals and employees, as long as it does not exceed the proportion stipulated by the local government, the social security deduction of personal income tax withheld and remitted by the company should include the part paid by the company for individuals and the part paid by individuals. The part exceeding the prescribed proportion is not allowed to be deducted before personal income tax.