Do I need to deduct the income from social security when calculating personal income tax?

Legal analysis: Yes, social security expenditure should be deducted from individual tax income, and the remaining tax should be calculated according to individual tax formula.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Fifty-fourth employers have paid maternity insurance premiums, and their employees enjoy maternity insurance benefits; Unemployed spouses of employees enjoy maternity medical expenses in accordance with state regulations. The required funds are paid from the maternity insurance fund. Maternity insurance benefits include maternity medical expenses and maternity allowance.

Article 56 Employees may enjoy maternity allowance in accordance with state regulations under any of the following circumstances: (1) Female employees enjoy maternity leave when giving birth; (2) Enjoy family planning operation leave; (3) Other circumstances stipulated by laws and regulations. Maternity allowance is calculated and paid according to the average monthly salary of employees in the previous year of the employer.