为支持失业保险制度的建立和完善，保障失业人员的基本生活，现对城镇企业事业单位及其职工个人缴纳的失业保险费（金）征免个人所得税问题明确如下：一、城镇企业事业单位及其职工个人按照《失业保险条例》规定的比例，实际缴付的失业保险费，均不计入职工个人当期的工资、薪 In order to support the establishment and improvement of the unemployment insurance system and guarantee the basic livelihood of the unemployed, the issue of exempting the individual income tax on unemployment insurance premiums paid by urban enterprises and institutions and their individual employees is as follows: 1. The problems of the urban enterprises and public institutions and Individual workers in accordance with the “unemployment insurance regulations” the proportion of the actual payment of unemployment insurance, are not included in the current individual wages, pay