Does personal income tax include social security

1, personal income tax does not include social security. Individuals bear the social security part is not subject to personal income tax. According to Article 1 of the Circular of the State Administration of Taxation of the Ministry of Finance on the Individual Income Tax Policy on Basic Pension Insurance Premiums, Basic Medical Insurance Premiums, Unemployment Insurance Premiums and Housing Provident Funds, enterprises and public institutions shall be exempt from individual income tax on basic pension insurance premiums, basic medical insurance premiums and unemployment insurance premiums actually paid in accordance with the contribution ratios or methods stipulated by the people's governments of the state or provinces (autonomous regions and municipalities directly under the central government).

2, individuals in accordance with the national or provincial (autonomous regions, municipalities directly under the Central Government) People's Government of the proportion of contributions or methods of payment of basic pension insurance premiums, basic medical insurance premiums and unemployment insurance premiums, allowed to be deducted from the individual's taxable income "provisions, individuals in the social security center social security premiums can be deducted before calculating the individual tax.