Can I declare a tax on the wages of employees who have not purchased social security?

Employees who have not purchased social security, as long as the enterprise pays wages, should normally declare a tax for employees. This is the legal obligation of enterprises.

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.