According to the Notice on Extending the Pilot Policy of Individual Income Tax for Commercial Health Insurance to the Whole Country jointly issued by the Ministry of Finance, State Taxation Administration of The People's Republic of China and China Insurance Regulatory Commission, starting from July 1 day, 2007, the expenses for individuals to purchase commercial health insurance products according to regulations are allowed to be deducted before tax when calculating the taxable income of the current year (month), and the deduction limit is 2,400 yuan/year, that is, 200 yuan/month. In other words, from July 1, the purchase of commercial health insurance can be deducted from the tax. Where the unit uniformly purchases commercial health insurance products for employees, the expenses that meet the requirements are also included in the employees' personal wages and salaries. It is regarded as an individual purchase and deducted according to the above limit. According to the above regulations, if the employer pays commercial insurance for employees, the monthly taxable income = salary-five insurances and one gold -3500-200, which is calculated according to 200 yuan excluding tax and included in the monthly income.