Do you pay personal income tax for five consecutive years after five consecutive years of social security?

When an employee establishes a labor relationship with the company, the company needs to pay social security for the employee, but it is not necessary to pay personal income tax during the period of paying social security, because the remaining part of the employee's work exceeds 3,500 yuan after deducting social security and housing accumulation fund, and if it is less than 3,500 yuan, it will not pay personal income tax.

According to the individual income tax law

Article 6 Calculation of taxable income:

1. For income from wages and salaries, the taxable income shall be the balance of monthly income after deducting expenses of 3,500 yuan.

Two, the income from the production and operation of individual industrial and commercial households, with the balance of the total income of each tax year after deducting costs, expenses and losses as taxable income.

Three, enterprises and institutions contracted and leased business income, with the total income of each tax year, after deducting the necessary expenses, the balance of taxable income.

Four, income from labor remuneration, royalties, property rental income, each income does not exceed 4000 yuan, minus 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

Five, the income from the transfer of property, the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses is the taxable income.

Six, interest, dividends, bonus income, accidental income and other income, for each taxable income.

Individual donations to education and other public welfare undertakings shall be deducted from taxable income in accordance with relevant regulations of the State Council.

For taxpayers who have no domicile in China but get income from wages and salaries, and taxpayers who have domicile in China but get income from wages and salaries outside China, additional deductions can be determined according to their average income level, living standard and exchange rate changes. The applicable scope and standard of additional deduction shall be stipulated by the State Council.