Job Recruitment Website - Social security inquiry - Do you need to pay tax on your social security?

Do you need to pay tax on your social security?

Personal payment of social security certainly do not need to pay personal income tax, and according to the relevant provisions of the national tax authorities, in the payment of personal income tax before deducting the cost of social security, which also means that after deducting the cost of social security after the payroll is not enough to 5000 yuan, you do not need to pay personal income tax.

One of the most important things to remember is the fact that you have to pay taxes on the social security payments you make.

The social security paid by individuals is not subject to tax.

According to the Ministry of Finance, State Administration of Taxation on the basic pension insurance premiums basic medical insurance premiums unemployment insurance premiums

housing provident fund notice of personal income tax policy, Article 1 "enterprises and institutions in accordance with the national or provincial people's government contribution ratio or method of payment of basic pension insurance premiums, basic medical insurance premiums and unemployment insurance premiums, exempted from taxation. Individual income tax; individuals in accordance with the national or provincial people's government prescribed contribution ratio or method of payment of basic pension insurance premiums, basic medical insurance premiums and unemployment insurance premiums, allowed to be deducted from the taxable income of individuals," the provisions of the individual in the social security center social security premiums can be deducted before the calculation of personal tax.

2. What are the provisions of the basic medical insurance?

The People's Republic of China*** and the State Social Insurance Law

Article 23 Employees shall participate in the basic medical insurance for employees, by the employer and the employee in accordance with the provisions of the State*** with the payment of basic medical insurance premiums.

Individual industrial and commercial households without employees, part-time workers who do not participate in the basic medical insurance of employees in the employing organization, and other flexibly employed persons may participate in the basic medical insurance of employees, and individuals shall pay the basic medical insurance premiums in accordance with the provisions of the State.

Article 24 The State establishes and improves the new rural cooperative medical system.

The management of the new rural cooperative medical care shall be regulated by the State Council.

Article 25 The state establishes and perfects the basic medical insurance system for urban residents.

Basic medical insurance for urban residents to implement individual contributions and government subsidies.

People enjoying the minimum subsistence guarantee, people with disabilities who have lost their ability to work, and elderly people over 60 years old and minors from low-income families shall be subsidized by the government for the part of their individual contributions.

Article 26
The basic medical insurance for employees, the new rural cooperative medical care and basic medical insurance for urban residents in accordance with national regulations.

Article 27

Participating in the basic medical insurance for employees, individuals, reaching the legal retirement age, the accumulated contributions to the national provisions of the number of years, after retirement, no longer pay the basic medical insurance premiums, in accordance with the provisions of the State to enjoy the basic medical insurance benefits; does not reach the national provisions of the number of years, you can contribute to the national provisions of the number of years.

Article 28 In line with the basic medical insurance drug directory, diagnostic and treatment items, medical service facility standards, as well as emergency, rescue medical expenses, in accordance with state regulations from the basic medical insurance fund.

Article 29 The part of the medical expenses of the insured that should be paid by the basic medical insurance fund shall be settled directly by the social insurance administration organization with the medical institutions and drug business units.

The social insurance administrative department and the health administrative department shall establish a settlement system for medical expenses for medical treatment in other places, so as to facilitate the enjoyment of basic medical insurance by insured persons.

Article 30 The following medical costs are not included in the basic medical insurance fund:

(a) should be paid from the workers' compensation insurance fund;

(b) should be borne by a third party;

(c) should be borne by the public **** health;

(d) outside the country for medical treatment.

Medical expenses should be borne by a third party according to law, the third party does not pay or can not determine the third party, the basic medical insurance fund to pay first. The basic medical insurance fund shall have the right to recover from the third party after the payment.

Article 31 The social insurance agency in accordance with the needs of management services, can sign a service agreement with the medical institutions, pharmaceutical business units, standardize the behavior of medical services.

Medical institutions shall provide reasonable and necessary medical services for insured persons.

Article 32 If an individual is employed across the integrated region, his basic medical insurance relationship is transferred with him, and the years of contribution are cumulative.

For the workers, during the period of labor relations, the salary income reaches the legal threshold, only need to pay personal income tax, for social security, there is no such thing as tax, the purpose of social security is to protect their own employment, health care and old age and other related issues.