Can personal social security be deducted before tax?

According to Article 35 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (the State Council Order No.512), the basic social insurance premiums and housing accumulation funds paid by enterprises for their 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.

According to the above provisions, the social security paid by enterprises for employees in accordance with the provisions of relevant state departments can be deducted before tax, but the social security expenses borne by enterprises should be borne by employees themselves, which are not the actual expenses incurred by enterprises and cannot be deducted before enterprise income tax.