Can social security be deducted before tax?

1. The insurance expenses incurred by an enterprise in taking out commercial insurance for its investors or employees can only be deducted before tax, which is limited to the following two types: 1. Legal personal safety insurance premiums paid by enterprises for employees of special types of work in accordance with state regulations. 2. Other commercial insurance premiums that can be deducted as stipulated by the competent departments of finance and taxation of the State Council. Second, Article 36 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the statutory personal safety insurance premiums paid by enterprises for special types of workers in accordance with state regulations, as well as the commercial insurance premiums that can be deducted before tax as stipulated by the competent departments of finance and taxation in the State Council, are allowed to be deducted before tax. Article 18 of the Interim Measures for the Financial Management of Safety Production Expenses of Enterprises in High-risk Industries stipulates that enterprises shall organize groups in personal accident insurance or personal accident insurance for personnel engaged in high-risk operations such as high altitude, high pressure, inflammable and explosive, highly toxic radioactivity and mines.

Legal objectivity:

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

second

The following personal income shall be subject to personal income tax:

(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.