Allowable social security payment items

Legal analysis: The items that are allowed to deduct social insurance premiums are: 1. It is allowed to deduct the insurance premiums paid by enterprises in accordance with relevant regulations. 2. Enterprises participating in liability insurance such as employer liability insurance and public liability insurance are allowed to deduct the insurance premiums paid in accordance with the regulations before enterprise income tax. 3. Reasonable labor protection expenses incurred by the enterprise are allowed to be deducted. 4. The basic social insurance premiums and housing accumulation funds paid by enterprises for employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government are allowed to be deducted. 5. According to the relevant national policies and regulations, the supplementary old-age insurance premiums and supplementary medical insurance premiums paid by enterprises for all their employees are deducted when calculating the taxable income; The excess shall not be deducted. 6. Commercial life insurance

Legal basis: Article 4 of the Social Insurance Law of People's Republic of China (PRC) * * * Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.