Is social security deducted from individual tax?

Legal analysis: Yes, the calculation formula of individual income tax is: taxable income monthly income-five insurances and one gold-threshold-other deductions determined according to law-special additional deduction) * applicable tax rate-quick deduction. You need to deduct five insurances and one gold first, then subtract the tax threshold, and multiply the rest by the applicable tax rate to get the final tax amount. It can be clearly known from the formula that personal income tax is paid after deducting social security and provident fund, and the part that exceeds the tax threshold is taxed.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income: (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. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.