Can the social security paid by flexible employees deduct a tax? How to deduct?

Can the social security paid by flexible employees deduct a tax? How to deduct?

Answer:

Of course.

According to Article 6 of the Individual Income Tax Law, the calculation method of taxable income is as follows: (1) For the comprehensive income of individual residents, 60,000 yuan is deducted from the income of each tax year, and the balance after special additional deductions and other deductions determined according to law is the taxable income.

The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.

Therefore, the social insurance premiums paid by flexible employees themselves (including basic old-age insurance and basic medical insurance) can be deducted before tax. Because flexible employees are also paid in accordance with the scope and standards stipulated by the state, all of them are borne by individuals, so they can be deducted before tax, and there is no need to distinguish between individual parts and unit parts, and the actually paid part can be deducted before tax.