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Is tax the salary before or after paying social security?

Legal analysis: the payroll tax is paid after the insurance is deducted.

1. According to state regulations, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by units and individuals shall be deducted from the taxable income of taxpayers.

2. Personal income tax is paid on a monthly basis, based on the taxable income after deducting tax-free items such as pension insurance, medical insurance, unemployment insurance and housing accumulation fund according to the standard. Deduct the threshold of 3500 yuan from the taxable income to get the taxable income.

Legal basis: Article 25 of the Regulations for the Implementation of the Individual Income Tax Law According to state regulations, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by the unit for individuals shall be deducted from the taxable income of taxpayers. "The monthly salary is deducted from five insurances and one gold, and then calculated.