Why should social security be deducted from local taxes?

When calculating the employee's personal income tax, the social security part that should be borne by the employee should be deducted before tax, that is to say, the social security part borne by the employee is not subject to personal income tax, and the local tax department only requires registration with the tax bureau to prevent enterprises from paying less or not paying taxes. This is useful for enterprises and employees to share social security, but it doesn't matter what they bear!

The calculation formula of payroll tax is:

Taxable amount = (income from wages and salaries-"five insurances and one fund" borne by individuals-deduction) × applicable tax rate-quick deduction.

2.20 1 1, 1 September, 7-level progressive tax rate will be implemented: the deduction is 3,500 yuan.

Quick deduction of taxable income tax rate for the whole month (yuan)

The monthly tax payable shall not exceed 1500 yuan 3%0.

The monthly tax payable exceeds 1500 yuan to 4,500 yuan 10% 105.

20% of the monthly tax payable exceeding 4500 yuan to 9000 yuan.

The monthly tax payable is more than 9000 yuan to 35000 yuan, 25% 1005.

The monthly tax payable exceeds 35,000 yuan to 55,000 yuan, 30% 2,755.

The monthly tax payable exceeds 55,000 yuan to 80,000 yuan, 35%5505.

The monthly tax payable exceeds 80,000 yuan 45% 13505.

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