Do not pay social security deduct personal income tax

Legal analysis: personal income tax deduction and social security whether to pay no correlation, as long as the salary reaches the relevant standards need to be deducted personal tax. People who do not pay social security need to report personal tax, which is required by national law. No wages are recorded at the actual amount, but personal taxes are also paid in accordance with the law.

Legal basis: "The Chinese People's **** and the State Individual Income Tax Law" Article 2 The following individual income shall be subject to individual income tax: (a) wages, salaries; (b) remuneration for services; (c) remuneration income; (d) royalties; (e) business income; (f) interest, dividends, bonuses; (g) property leasing income; (h) property Income from property leasing; (h) income from property transfer; (i) incidental income. Resident individuals obtaining income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax on a consolidated basis according to the taxable year, while non-resident individuals obtaining income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or sub-total basis. If a taxpayer obtains income from the fifth to ninth items of the preceding paragraph, the individual income tax shall be calculated separately in accordance with the provisions of this Law.