Can social security be paid directly without deduction?

Social insurance premium can be ignored, but it also depends on the setting of enterprise declaration system.

1. If an enterprise adopts the quota reporting system, it shall include the social security fee as an expense in one of the current profit and loss items.

2. If the change reporting system is adopted, social security fees shall be accrued and listed as the total items of depreciation, expenses or income statement in the annual report of the enterprise.