After deducting five insurances and one gold, do I have to pay personal income tax on my 5000 salary?

Legal analysis: five insurances and one gold can be deducted before calculating personal income tax. Personal income tax is calculated according to the income after five insurances and one gold. Personal income tax shall be paid according to the part paid after deducting five insurances and one gold. The one-time bonus paid at the end of the year is calculated together with the salary of the last month. Taxable income = salary payable-endowment insurance-medical insurance-housing accumulation fund-unemployment insurance -3500. After deducting five insurances and one gold, if it is less than 3,500 yuan, there is no need to pay personal income tax.

Legal basis: Article 58 of the Social Insurance Law of People's Republic of China (PRC) stipulates that the employer shall apply to the social insurance agency for social insurance registration for employees within 30 days from the date of employment. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration. The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.