Beijing social security personnel transfer personal income tax.

If the salary of 5,500 yuan is income after deducting social insurance expenses, personal income tax should be paid = (5,500-3,500) x10%-105 = 95 yuan, and the salary of 5,500 yuan in 95 yuan should be paid.

The calculation method according to individual income tax is: individual income tax = taxable income × applicable tax rate-quick deduction.

At present, the personal income tax exemption is 3,500 yuan, and social insurance expenses are not subject to personal income tax, so the taxable income is = 5,500 yuan (excluding social insurance expenses)-3,500 yuan = 2,000 yuan.

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