Do employees who have not paid social security need to declare a tax?

Employees who have not paid social security need to declare a tax. Even if employees do not pay social insurance, they still need to declare personal income tax. In the tax system, there is a standard for fee deduction, that is, individual social insurance premiums can be deducted from their own income tax in a certain proportion. However, many workers have not paid social insurance and cannot enjoy this preferential policy. For individuals who cannot enjoy the preferential fee deduction, other measures can be taken to deduct income tax. Personal income tax is a tax levied on all income obtained by individuals (including residents and non-residents) in a certain period of time. The collection and management of personal income tax follows relevant laws and regulations, which constitute the guidelines for adjusting the social relationship between tax authorities and taxpayers in the process of personal income tax collection and management. Taxpayers of personal income tax can be divided into two categories: resident taxpayers and non-resident taxpayer. Resident taxpayers need to pay taxes on their global income, while non-resident taxpayer only needs to pay taxes on its income obtained in China.