Does the company have to pay taxes when paying social security?

No need. 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 that your unit should bear and pay by individual employees do not belong to the normal expenses that your unit should bear, do not conform to the provisions of tax policies, and are not allowed to be deducted before tax.

1. Does the company have to pay taxes on the social security it buys for its employees?

Because social security regulations must be paid by enterprises, withholding the part paid by individuals is mandatory by law. At the same time, there are many social security disputes (reports). Failing to pay social security, enterprise 100 lost the case. And tax enterprises have no legal responsibility. According to the tax law, individual income tax is paid by taxpayers and withheld and remitted by the units or individuals who pay the income. In other words, the individual tax can be withheld and remitted by the unit or declared and paid by the individual. The unit is not forced to withhold and remit. Withholding and remitting is stipulated by the tax authorities, not by law. If there is a lawsuit, the responsibility is also the individual who has not paid the tax. What does it have to do with the economy? Social security has to pay a lot of money, generally 20 (not counting housing provident fund), and individuals only pay 8. It is equivalent to an increase in labor costs. Individual taxes are paid by individuals and have nothing to do with this. But some people pay a tax to attract talents. It is illegal to do so, and this part of the tax can be included in personal income, which is equivalent to increasing wages in disguise and increasing labor costs.

Second, the difference between individual social security and unit social security.

1, the payment insurance is different.

There are only two kinds of social insurance paid by individuals: endowment insurance and medical insurance. According to the regulations, flexible employees voluntarily participate in basic medical insurance and basic old-age insurance in their own names, and are not included in the scope of those who participate in unemployment, work injury and maternity insurance.

And it is mandatory for the unit to pay social security for employees. Article 72 of the Labor Law of People's Republic of China (PRC) stipulates that the social insurance fund shall determine the source of funds according to the types of insurance, and gradually implement social pooling. Employers and workers must participate in social insurance and pay social insurance premiums according to law.

2, the payment ratio is different.

Pension, medical care and unemployment insurance are paid by individuals and enterprises respectively, with general enterprises accounting for the bulk, and the proportion of payment varies across the country.

3. Can social security purchased by different companies be merged?

Social security purchased by different companies can be merged. If different companies belong to the same city, there is no need for transfer and merger, and the social security paid by the two companies will be automatically merged to calculate the payment period. If the company is no longer in the same urban area, then both parties must transfer the social security paid by one city to the other party before the payment period can be merged.

At the same time, for the company, if the employee pension insurance is paid in different places, the employer does not have to pay it again, and the employer of other types of insurance must pay it; The suggestion is to transfer social security to the place where the employer is located.

legal ground

Individual Income Tax Law of the People's Republic of China

Article 1 Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China.

Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law.

The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.

Article 2 Individual income tax shall be paid on the income of the following individuals:

(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.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

Article 3 The tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

Article 4 The following incomes shall be exempted from individual income tax:

(a) science, education, technology, culture, health, sports, environmental protection and other aspects of the bonus. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;

(2) Interest on government bonds and financial bonds issued by the state;

(3) Subsidies and allowances issued in accordance with the unified provisions of the state;

(four) welfare funds, pensions and relief funds;

(5) Insurance compensation.

(6) Demobilized soldiers, demobilization fees and pensions;

(7) Resettlement fees, resignation fees, basic pension or retirement fees, resignation fees and retirement living allowances paid to cadres and workers in accordance with the unified provisions of the state;

(8) Income from diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws;

(9) Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China;

(ten) other tax-free income stipulated by the State Council.

The tax exemption provisions in Item 10 of the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.