Under what circumstances is the tax deducted and paid to social security?

Legal analysis: social security deduction is divided into two situations:

1. It is withheld and remitted by the company. When paying the fee, the individual payment part and the company payment part shall be paid together according to the regulations, and only one of them shall not be paid. Endowment insurance, units and individuals pay 22 and 8 respectively; Medical insurance, paid by units and individuals respectively12,2; Unemployment insurance, units and individuals pay 21respectively; Maternity insurance units pay 0.50, individuals do not pay; The work-related injury insurance unit pays 0.50, and the individual does not.

2. Personal payment is withheld by the bank: you need to go to the local social security bureau to handle the bank withholding business, deposit money into the bank card every month, and the bank directly deducts money.

Legal Basis: Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Individual Income Tax Policies for Basic Old-age Insurance, Basic Medical Insurance, Unemployment Insurance and Housing Provident Fund Article 1 The basic old-age insurance, basic medical insurance and unemployment insurance actually paid by enterprises and institutions according to the payment ratio or method stipulated by the state or the people's governments of provinces (autonomous regions and municipalities directly under the Central Government) shall be exempted from individual income tax; The basic old-age insurance premium, basic medical insurance premium and unemployment insurance premium actually paid by individuals according to the payment ratio or method stipulated by the state or the people's government of provinces (autonomous regions and municipalities directly under the Central Government) are allowed to be deducted from the taxable income of individuals.