Yes, according to the policy content of Caishui [20 17] No.39: From July 20 1 July 71day, the expenses of individuals purchasing commercial health insurance products that meet the requirements 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 (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.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.