Part of the company's social security needs employees to bear.

The part that an individual should bear in social insurance needs to be deducted from his salary by the enterprise. Social Insurance Law Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity. Take Beijing as an example. At present, the contribution rate of endowment insurance in Beijing is 20% for the unit (of which 17% is included in the overall fund and 3% in the personal account) and 8% for the individual (all included in the personal account). Medical insurance payment ratio: unit 10%, individual 2%+3 yuan; Unemployment insurance payment ratio: unit 1.5%, individual 0.5%; Industrial injury insurance determines the industrial injury rate according to the industry scope of the unit; Maternity insurance payment ratio: 0.8% for the unit, and no payment for the individual. Provident fund deposit ratio: according to the actual situation of the enterprise, choose the housing provident fund deposit ratio. However, in principle, the maximum wage shall not exceed 10% of the average wage of employees in Beijing. (Overall planning fund refers to: in the process of the gradual transformation of the old-age insurance system from the state-unit system to the state-society system, the state needs to make overall plans to solve the problems of unbalanced economic development and aging population. (1) Establish a social pooling fund mainly based on enterprise contributions; (2) Establish personal accounts based on employees and enterprises; (3) The government bears the management expenses of the endowment insurance fund. This semi-fund system, which combines social pooling with individual accounts, is conducive to coping with the crisis of China's aging population, gradually dispersing the transition cost from the old system to the new system, and gradually realizing the transformation from the enterprise pension insurance system to the individual pension insurance system. )

Legal objectivity:

Article 4 of the Individual Income Tax Law is exempt from individual income tax: (1) Bonuses in science, education, technology, culture, health, sports and environmental protection. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations; (2) Interest on government bonds and financial bonds issued by the state; (3) Subsidies and allowances issued in accordance with the unified provisions of the state; (four) welfare funds, pensions and relief funds; (5) Insurance compensation. (6) Demobilized soldiers, demobilization fees and pensions; (7) Resettlement fees, resignation fees, basic pension or retirement fees, resignation fees and retirement living allowances paid to cadres and workers in accordance with the unified provisions of the state; (8) Income from diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws; (9) Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China; (ten) other tax-free income stipulated by the State Council.