Can social security fees be deducted from personal income tax?

Social security fees can be deducted from personal income tax. According to Article 1 of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Individual Income Tax Policies for Basic Old-age Insurance, Basic Medical Insurance, Unemployment Insurance and Housing Provident Fund (Caishui [2006] 10), the basic old-age insurance, basic medical insurance and unemployment insurance actually paid by enterprises and institutions according to the payment ratio or method stipulated by the people's government of the country or province (autonomous region or municipality directly under the Central Government) are exempt from individual income tax; The basic old-age insurance premium, basic medical insurance premium and unemployment insurance premium actually paid by individuals according to the payment ratio or method stipulated by the state or the people's government of provinces (autonomous regions and municipalities directly under the Central Government) are allowed to be deducted from the taxable income of individuals.