Can individuals pay social security accumulation fund as the basis for deducting welfare funds?

The deduction base of welfare expenses is wages and salaries, and the social security accumulation fund paid by individuals is withheld and remitted by the company when paying wages, which still belongs to wages and can be used as the deduction base of welfare expenses. According to the regulations of the tax authorities, the employee welfare expenses incurred by the enterprise, which do not exceed 14% of the total wages and salaries, are allowed to be deducted before the enterprise income tax.