Social security belongs to the company's costs

Legal analysis: it is a human resource cost of the company.

It belongs to the wages paid for the employees as well as the benefits.

Legal basis: "The People's Republic of China **** and the implementation regulations of the State Enterprise Income Tax Law" Article 35 Enterprises in accordance with the relevant departments of the State Council or the provincial people's government in accordance with the scope and standard of the basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums, maternity insurance premiums, and other basic social insurance premiums for the employees and the housing provident fund, are allowed to be deducted.

The basic social insurance premiums borne by the unit and payable by individual employees are not part of the normal expenses borne by the unit and do not conform to the provisions of the tax policy, so they are not allowed to be deducted before tax.