Pay social security or pay taxes first?

Legal analysis: pay social security first, then pay taxes. 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 are deducted from the taxpayer's taxable income, and then the tax is calculated. Calculation method of personal income tax on wages: payable personal income tax = taxable income (monthly income after deducting three insurances and one gold-deduction standard) × applicable tax rate-quick deduction.

Legal basis: Article 25 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China requires the settlement of comprehensive income, including: (1) obtaining comprehensive income from more than two places, and the balance of the annual income of comprehensive income after deducting special deductions exceeds 60,000 yuan; (2) Obtaining one or more of labor remuneration, royalties and royalties, and the balance of annual comprehensive income after deducting special expenses exceeds 60,000 yuan; (3) The prepaid tax amount is lower than the taxable amount in the tax year; (4) Taxpayers apply for tax refund. Taxpayers applying for tax refund shall provide their bank accounts opened in China and apply for tax refund on the spot at the final settlement place. The specific measures for final settlement shall be formulated by the competent tax authorities of the State Council.

"Interim Provisions on Payment of Wages" Article 15 The employing unit shall not deduct the wages of workers. Under any of the following circumstances, the employer may withhold the wages of the workers: (1) Personal income tax withheld and remitted by the employer; (two) social insurance premiums withheld by the employer and borne by the individual workers; (3) The alimony and maintenance expenses required to be withheld by the court's judgment or ruling; (four) other expenses that can be deducted from the wages of workers as stipulated by laws and regulations.