Do individual taxes and social security have to be consistent?

Personal income tax and social security are not necessarily the same. The payment base of social security is determined according to the average salary of the previous year, and the personal income tax is determined according to the actual income. The social insurance payment base is an important basis for calculating the social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region. Social insurance refers to a social and economic system that provides income or compensation for people who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons.

People who pay social security also have to declare individual taxes; The basis of social security payment is the same as that of individual tax payment, both of which are wages; After the integration of the five certificates, social security and individual tax related information will be cross-reviewed; Social insurance is a non-profit social security system with the function of income redistribution. It is a system that forces most members of society to participate in order to prevent and share social risks such as old age, unemployment, illness and death and realize social security. Social security is related to tax declaration. The invoiced salary of general social security changes once a year, and a base is determined, which will not change within one year, but the total amount of one year should be consistent with the taxable salary declared by individual income tax. But the actual work is often inconsistent. This is because the management and supervision of social security wage base are not in place, and many units always pay social security according to the minimum base. In practice, the wage base for calculating social security expenses is often inconsistent with the wage declared by the employer, and it is also to pay less social security expenses and enterprise income tax.

Legal basis: Article 4 of People's Republic of China (PRC) Social Insurance Law.

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 records, and require 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.