Individuals do not have to pay social insurance premiums.

There is no direct and inevitable relationship between whether the company does not buy five insurances and one gold for its employees and whether it needs to pay personal income tax. If the employee's salary exceeds 3,500 yuan after deducting social insurance and other expenses, personal income tax shall be paid. In addition, the employer shall pay social insurance for employees according to law.

Legal basis: 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.

Interim regulations on the collection and payment of social insurance premiums

Article 4 Payment units and individuals shall pay social insurance premiums in full and on time.

The social insurance premiums collected shall be incorporated into the social insurance fund for special purposes, and no unit or individual may misappropriate them.

Twelfth payment units and individuals shall pay social insurance premiums in full in the form of money.

The social insurance premium that the payer should pay shall be withheld and remitted from his own salary by his unit.

Social insurance premiums shall not be reduced or exempted.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.