Is the accident insurance purchased for employees not allowed to be deducted before tax? Whether the accident insurance purchased for employees is deducted before tax depends on the situation. 1. Article 36 of the Detailed Rules for the Implementation of the Enterprise Income Tax Law clearly stipulates that, except for the personal safety insurance premiums paid by enterprises for special workers in accordance with the relevant provisions of the State and other commercial insurance premiums that can be deducted according to the provisions of the competent financial and tax departments of the State Council, the commercial insurance premiums paid by enterprises for investors or employees shall not be deducted. 2. The enterprise can apply for group personal accident insurance or personal accident insurance for high-risk operators, as well as aviation accident insurance for employees on business trips, which can be deducted before tax. However, the accidental injury insurance, accidental medical insurance and accidental outpatient insurance purchased for other employees cannot be deducted before tax. 3. Paragraph (8) of Article 1 of the Letter of the Department of Tax Administration for Large Enterprises of the State Administration of Taxation on Relevant Policy Issues of 2009 Tax Self inspection stipulates that, for example, industrial injury insurance for employees engaged in high-risk work and aviation accident insurance for employees on business trips by times are included in the scope of pre tax deduction. 4. According to Article 18 of the Interim Measures for the Financial Management of Work Safety Expenses of Enterprises in High risk Industries, enterprises shall provide group personal accident insurance or personal accident insurance for personnel engaged in high-risk operations such as high-altitude, high-pressure, flammable, explosive, highly toxic, radioactive, high-speed transportation, field, mine, etc. The required insurance expense is directly included in the cost (expense) and is not included in the safety expense. 5. The Notice of the State Administration of Taxation on Doing a Good Job in the Final Settlement and Payment of Enterprise Income Tax in 2009 stipulates that when calculating the taxable income and income tax payable, if the financial and accounting treatment methods of enterprises are inconsistent with the provisions of the tax law, they shall be calculated in accordance with the provisions of the Enterprise Income Tax Law. If the provisions of the Enterprise Income Tax Law are not clear, they shall be temporarily calculated according to the financial and accounting provisions of the enterprise until they are clear. Development information: Accident insurance is one of the life insurance businesses. Life insurance with the death or disability of the insured due to accidental injury as the condition for payment of insurance benefits. The basic content is: the applicant pays a certain premium to the insurer. If the insured suffers accidental injury during the insurance period and this is the direct cause or proximate cause, death, disability, medical expenses or temporary loss of labor ability caused within a certain period of time from the date of suffering accidental injury, The insurer shall pay a certain amount of insurance benefits to the insured or its beneficiaries. There are two security items, namely death benefit and disability benefit. This is the relevant law about your problem.