Beijing pays social security personal income tax

According to the individual income tax law, the housing accumulation fund, unemployment insurance premium, medical insurance premium and basic endowment insurance premium that enterprises and individuals withdraw and actually pay to designated financial institutions according to the proportion stipulated by the state or local governments are not included in the personal current salary and salary income, and are exempt from individual income tax.

Therefore, paying social insurance premiums does not belong to the scope of individual income tax.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.