A: From 2065438+2009 65438+ 10/,social insurance premiums such as basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium, work injury insurance premium and maternity insurance premium will be uniformly collected by the tax authorities.

At present, some enterprises do not provide social security for their employees, and more commonly, they do not provide full social security for their employees. However, after the social security premium is uniformly collected by the tax authorities, this situation will be changed and the social security rights and interests of the insured will be increased.

(1) endowment insurance

Individuals who participate in the old-age insurance will receive a basic pension on a monthly basis when they reach the prescribed retirement age and have paid a total of 15 years. The endowment insurance for employees shall be paid jointly by the unit and the employees.

(2) Medical insurance

Individuals who have participated in the basic medical insurance for employees will no longer pay the basic medical insurance premium after retirement and enjoy the basic medical insurance benefits in accordance with the provisions of the state if they reach the prescribed retirement age and the accumulated payment reaches the fixed number of years (25 years for men and 20 years for women). Medical insurance for employees shall be paid by both the unit and the employees.

(3) Unemployment insurance

Unemployed persons who meet the following conditions shall receive unemployment insurance money from the unemployment insurance fund:

-Before unemployment, the employer and I have paid 1 year unemployment insurance premium.

-employment is interrupted against my will.

-People who are registered as unemployed and have job requirements.

(4) industrial injury insurance and maternity insurance

According to the industry, the industrial injury insurance is between 0.5% and 2%, and individuals do not have to pay.

Maternity insurance is paid by the unit, and individuals do not have to pay.

(5) Supplement: Housing accumulation fund

Housing provident fund personal housing loans can only be used to pay for the purchase, construction, renovation and overhaul of ordinary self-occupied housing. Workers have paid the housing provident fund in full for three months in a row. If I and my spouse have no own housing in the city where they have paid and rent a house, they can withdraw the housing provident fund of both husband and wife to pay the rent.

Does social insurance involve a tax issue?

Answer: (1) The basic old-age insurance premium, basic medical insurance premium and unemployment insurance premium paid by individuals are allowed to be deducted from the personal taxable income.

(2) Employees who receive wages and salaries in the company pay three insurances and one gold in the name of individuals in other places. The company can deduct the three insurances and one gold paid by individuals at the time of declaration, and the withholding standard shall be implemented according to the standard of the company's location.

(three) individuals who actually receive (support) the original basic old-age insurance, basic medical insurance, unemployment insurance and housing provident fund shall be exempted from personal income tax.

(4) The maternity allowance, maternity medical expenses or other allowances and subsidies with the nature of maternity insurance obtained by maternity women in accordance with the maternity insurance measures formulated by the people's governments at or above the county level in accordance with the relevant provisions of the state shall be exempted from personal income tax.

What is the operation process of the tax department to collect social security and individual tax? The editor explained the operation process of collecting social security and individual tax by the tax department. I believe everyone understands after reading it. Social insurance is a guarantee, and individual taxes are paid according to their own income. The payment of individual tax is a kind of responsibility and obligation, and it is a tax that must be paid.