What is social security special deduction?

Many people can't distinguish between special deduction and special additional deduction in the process of personal income tax settlement. Little friends look down:

Special deduction refers to social insurance premiums and housing accumulation funds such as basic old-age insurance, basic medical insurance and unemployment insurance.

Special additional deductions refer to: children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly. I. Special deduction standard: 1. Basic old-age insurance. The unit pays 20% of the salary (after the fee reduction 16%), and the individual pays 6% of the salary. Personal income tax only deducts the part paid by individuals.

2. Basic medical insurance. The unit pays 6% of the salary, and the individual pays 2% of the salary (personal income tax only deducts the part paid by the individual).

3. Unemployment insurance. 2% of the salary paid by the unit and 1% of the salary paid by the individual (personal income tax only deducts the part paid by the individual).

4. Housing accumulation fund. It varies from place to place. Personal income tax can only be deducted from individual contributions.

Note: Occupational annuity (supplementary endowment insurance) is not a special deduction. If there is such expenditure, it should be declared in other deductions.

Second, the special additional deduction standard:

1. Children's education. Every child 12000 yuan per year, that is 1000 yuan per month.

2. Continuing education. Academic education, monthly 400 yuan, professional and technical education, each qualification certificate deducted 3600 yuan.

3. Serious illness medical treatment. Except that the personal burden exceeds 15000 yuan after medical insurance reimbursement, it will be deducted within the limit of 80000 yuan.

4. Housing loan interest (rent). Mortgage interest is deducted according to the standard interest rate of 1000 yuan per month. According to the size of the city, the monthly rent of 1500 yuan and 1 100 yuan shall be deducted respectively, taking 800 yuan as the unit.

5. Support the elderly. Brothers and sisters * * * bear 2000 yuan per month, the specific amount is determined through consultation, but except for the only child, it does not exceed 65438 yuan+0,000 yuan per month.