Pay taxes first or social security first.

Legal analysis: The social insurance premium paid by the company (in a specified proportion) does not affect the individual income tax, and can be deducted before the enterprise income tax. The part exceeding the prescribed proportion cannot be deducted before enterprise income tax. Social insurance premiums borne by individuals (deducted according to the prescribed proportion) can be deducted before paying individual income tax. The part exceeding the prescribed proportion cannot be deducted before personal income tax.

Legal basis: Article 4 of People's Republic of China (PRC) Social Insurance Law. Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights records, and require social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.