Do shops have to pay taxes to help employees buy social security?

Enterprise income tax: According to Article 35 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the basic social insurance premiums and housing accumulation funds paid by enterprises for employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government are allowed to be deducted. The basic social insurance premiums payable by individual employees are not the normal expenses that should be borne by the unit, which do not conform to the provisions of tax policies and are not allowed to be deducted before tax.

legal ground

Regulations for the Implementation of the Individual Income Tax Law Article 25 According to state regulations, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by units and individuals shall be deducted from the taxable income of taxpayers. Therefore, when calculating the wage income of employees, it is allowed to deduct the statutory insurance premium paid by the unit for employees. If the income from wages and salaries is not included, it will not be deducted when calculating the taxable income.