The so-called "tax-excellent health insurance", that is, the expenses of individuals purchasing commercial health insurance products that meet the requirements, are allowed to be deducted before tax when calculating taxable income in the current year (month), and the deduction limit is 2400 yuan/year (200 yuan/month). The cost of purchasing commercial health insurance products that meet the requirements for employees shall be included in the employees' personal wages and salaries, regarded as individual purchases, and deducted according to the above limits.
The limit deduction of 2400 yuan/year (200 yuan/month) exceeds the expense deduction standard stipulated in the individual income tax law. To put it simply, the current threshold for personal income tax is 3500 yuan. If you buy commercial health insurance with excellent tax, the personal income tax threshold will be raised to 3700 yuan.