Social security subsidy payments to pay personal tax

According to Article 25 of the Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China (Revised in 2005), basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, and housing provident funds paid by the unit for the individual and by the individual, in accordance with state regulations, shall be deducted from the taxable income of the taxpayer. If the enterprise has a separate social security subsidy for the employees, the employees need to include the subsidy in their salary when calculating personal tax, and then subtract the corresponding amount of social security according to the above way to calculate the tax.