The salary has not been paid for 10 months, 3000 per month, and it is now paid once, how to calculat

If the company did not declare a salary of 3,000 yuan per month, it would have to pay individual income tax on a one-time basis.

Formula: Individual income tax payable = (salary - personal payment of four insurances and one housing fund - individual income tax deduction of 2,000 yuan) * applicable tax rate - quick deduction.

The salary has not been paid for 10 months, 3000 per month, and the original monthly has been declared:

The amount of individual income tax payable per month = (salary 3,000 yuan - the amount of four insurances and one housing fund paid by the individual is 0 yuan - the deduction of individual income tax is 2,000 yuan) * 10% - the quick deduction is 25 = 75 (yuan).

The salary has not been paid for 10 months, 3000 per month, and one declaration:

Individual income tax payable = (salary 30,000 yuan - personal payment of four insurances and one housing fund amount of 0 yuan - individual income tax deduction of 2,000 yuan) * 25% - quick deduction 1375 = 5625 (yuan).

Attached: Individual income tax rate table (applicable to income from wages and salaries).

Progression Monthly taxable income Tax rate (%) Quick deduction.

1 5 0 not exceeding 500 yuan

2 The portion exceeding $500 to $2,000 10 25

3 Over $2,000 to $5,000 15 125

4 Over $5,000 to $20,000 20 375

5 The part exceeding 20,000 yuan to 40,000 yuan 25 1375

6 Over $40,000 to $60,000 30 3375

7 Over $60,000 to $80,000 35 6,375

8 Over $80,000 to $100,000 40 10,375

9 Over $100,000 45 15,375

Note: The taxable income of the whole month mentioned in this table refers to the balance of the monthly income after deducting expenses of two thousand yuan or the balance after deducting additional deductions in accordance with the provisions of Article 6 of this Law. ）

The taxable income (30,000-2,000) yuan can only be calculated based on the monthly salary.

When the monthly salary is less than 3,500 yuan, the individual income tax of the year-end bonus = (year-end bonus - (3,500-monthly salary)) * tax rate - quick deduction, the tax rate is divided by the year-end bonus - (3,500-monthly salary) divided by 12 as the tax rate corresponding to the "taxable income".

The monthly salary is 3000<3500 tax threshold, and there is no individual income tax.

The taxable income of the year-end bonus is 84000 = 84000 - (3500-3000) = 83500

Tax rate reference: 83500 12 months = yuan, the tax rate of the tax table is 20%, and the quick deduction is 555

The individual income tax payable in the current month = 83,500 * 20% - 555 = 16,145 yuan.

It can be used as a one-time year-end salary for tax purposes.

Without thinking about anything else.

You should pay the individual income tax for.

It can be used as a year-end bonus for tax calculation, and 84,000 will be allocated to each month, and the calculation method is:

Taxable income of daily salary = 3000 3500 = -500 yuan, less than 0 no tax.

Taxable income of year-end bonus = 84,000 (500*12) = 78,000 yuan.

Average monthly income = 78000 12 = 6500, applicable tax rate 20%, quick deduction 555.

The tax payable for the year-end bonus = 78000*20%-555=15045

The reissue at the end of the year should be regarded as a bonus, and there is a special calculation method.

But why do you want to send it like this, you have to pay a lot more taxes than sending 1w a month...

It is recommended that you consult the local tax office directly to avoid being misled, and the key is whether it is calculated in monthly installments or combined into one month. If you calculate it monthly, whether you recognize the tax or not, if you combine it into one month, you will have to pay a lot more unjust tax.

In case of holidays, the employer shall pay its wages in advance, and if the personal salary exceeds 3,500 yuan, it shall pay individual income tax in accordance with the law.

Individual income tax is calculated based on the total amount of wages paid in the current month, so the cumulative payment of wages for several months in one month should be calculated according to the total amount of wages paid.

Taxable income = amount of salary income Various social insurance premiums Threshold (3,500 yuan).

Tax payable = Taxable income x Tax rate Quick deduction.

Note: If the calculation is for foreigners (including Hong Kong, Macao and Taiwan), the individual income tax threshold should be set at 4,800 yuan.

Our company is deducted every month and paid next month.

The State Administration of Taxation recently issued the Notice of the State Administration of Taxation on Adjusting the Methods of Calculating and Levying Individual Income Tax for Individuals Obtaining Annual One-time Bonus, which clearly stipulates that from January 1, 2005, the annual one-time bonus obtained by individuals in the current month will be divided by 12 months, and the applicable tax rate and quick deduction will be determined according to its quotient.

The Notice stipulates that taxpayers who obtain annual one-time bonuses shall be taxed separately as a monthly wage and salary income, but when calculating the levy, the annual one-time bonus obtained by the employee in the current month shall be divided by 12 months, and the applicable tax rate and quick deduction shall be determined according to its quotient. If the employee's salary income is lower than the deduction amount stipulated in the tax law in the month in which the one-time bonus is issued, the balance of the annual one-time bonus after deducting the "difference between the employee's salary income and the deduction of expenses in the current month" shall be deducted, and the applicable tax rate and quick deduction of the annual one-time bonus shall be determined according to the above method.

The Circular clarifies that the calculation method is only allowed to be used once for each taxpayer in a tax year. At the same time, in addition to the annual one-time bonus, employees receive various bonuses in addition to the annual one-time bonus, such as semi-annual bonus, quarterly bonus, overtime bonus, advanced award, attendance bonus, etc., all of which are combined with the wages and salaries of the current month, and pay individual income tax in accordance with the provisions of the tax law.

Individual income tax payable = (taxable income deduction standard) * applicable tax rate - quick deduction.

The deduction standard is 2000 yuan per month.

if it does not exceed 500 yuan, the tax rate is 5%, and the quick deduction is 0;

For the part exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and the quick deduction is 25

For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the quick deduction is 125%.

For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375

For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1,375

For the part exceeding 40,000 yuan to 60,000 yuan, the tax rate is 30%, and the quick deduction is 3,375

For the part exceeding 60,000 yuan to 80,000 yuan, the tax rate is 35%, and the quick deduction is 6,375

For the part exceeding 80,000 yuan to 100,000 yuan, the tax rate is 40%, and the quick deduction is 10,375

For the part exceeding 100,000 yuan, the tax rate is 45%, and the quick deduction is 15,375

For example, in August, the salary of 1.12 million in August, and the salary of 1.1 million in November, then the individual income tax is calculated in the month of November, and the construction enterprise is generally withheld and paid. If you span years, then the next year will be calculated.

With effect from 1 September 2011, the Chinese mainland individual income tax exemption was adjusted to RMB3,500. Therefore, with a monthly salary of 3,000 yuan, in order to reach the threshold, there is no need to pay individual income tax.

If a salary of 3,000 yuan is paid, the tax payable is 115 yuan.

Tax payable (income deducted expenses) * tax rate Quick deduction (3000 1600) * 10%-25 = 115 yuan.

(3000-1600)*10%-25=115 yuan.

Note: The deduction is 1,600 yuan, the applicable tax rate of 1,400 yuan is 10%, and the quick deduction is 25 yuan.

Personal income tax is as mentioned on the first floor, but it is added that various insurances, medical insurance and housing provident funds can be deducted before tax, that is to say, your income is 3000, but the insurance part should be deducted before calculating personal income tax.

Sum of all income - insurance - provident fund) - 1600] * applicable tax rate - quick deduction = actual salary.

After deducting 1,600 yuan, the applicable tax rate for wages:

5 yuan or less, 0 quick deductions;

501-2000 yuan 10, quick deduction 25;

2001-5000 yuan 15, quick deduction 125;

5001-20000 yuan 20, quick deduction 375.

These are the common ones used by most enterprises. How to use:

Subtract 1,600 yuan from the salary, find the applicable tax rate, and multiply it by subtracting the quick deduction.

What you asked: (3000-1600)*10%-25=115 yuan.

You received a total of 60,000 yuan in wages that month.

After deducting 3,500, it is 56,500 yuan.

The applicable tax rate is the sixth tier, 35%, and the quick deduction is 5,505 yuan individual tax = 56,500 yuan * yuan.

The individual income tax shall be withheld and paid by the payroll unit.

The unit generally takes the form of monthly declaration and one-time declaration and payment.

The IIT on wages and salaries is calculated based on the total amount of a month.

If you want to divide the time, the calculation must be calculated according to the remuneration for labor services.

Calculated three times. After deducting social security and housing provident fund, pay after deducting the deduction of 3500.

From January 1, 2019, the cumulative tax calculation system will be adopted.

In the first half of the year, 10,000 yuan will be issued, and the individual income tax of 10,000 yuan will be calculated first.

2,000 yuan in the middle of the month, and the individual income tax in the middle of the month = 30,000 yuan of individual income tax - the individual income tax has been paid in the first half of the year.

30,000 yuan in the second half of the year, and the individual income tax in the second half = 60,000 yuan of individual income tax - the individual income tax has been paid in the first half of the year - the individual income tax has been paid in the middle of the month.

The housekeeper's salary pass can easily handle the situation of multiple salary payments in a month. Web Links.

If multiple months' wages are paid together, they still need to be converted into monthly wages, and then the individual income tax will be collected.

Payroll tax deduction refers to the deduction of personal income tax.

The personal income tax rate is the ratio between the amount of personal income tax and the amount of taxable income. The personal income tax rate is set by the corresponding laws and regulations of the state and is calculated based on the individual's income. Paying individual income tax is the obligation of citizens whose income meets the payment standard.

At present, the individual income tax threshold is 3,500 yuan, and the applicable progressive tax rate is 3% to 45%, which will be implemented from September 1, 2011.

The calculation formula of wage individual income tax is: tax payable = (deduction of "five insurances and one housing fund" for wage and salary income) applicable tax rate and quick deduction.

The individual income tax exemption is 3500, and the calculation method using the excess progressive tax rate is as follows:

Tax payment = monthly taxable income * tax rate - quick deduction.

Actual salary = salary payable - four gold - tax paid.

Monthly taxable income = (payable salary - four gold) - 3500 deduction standard: individual income tax is calculated according to the monthly threshold of 3500 yuan.

You should be paid as much as you want to record every month, and if you don't pay your salary, you have to record it.

The actual payroll has nothing to do with that system.

I estimate that I have been in arrears for a few months, and whether you have violated the labor law or not, do you want to ask what to do, and how to deal with the current result of taxation.

One. It can be calculated according to the ordinary payroll, but when it comes to individual taxes, employees are definitely unwilling. The reasons are as follows, such as:

It should have been paid 1,500 yuan per month, so there is no tax every month. Assuming that it is owed for 4 months, then this declaration is 1500 * 4 = 6000, and individual income tax = (6000-2000) *. Unless the company bears the burden on behalf of the employee;

Two. According to the monthly bonus and year-end salary increase, it can be calculated in this way, and 6000 is also given as an example: first judge 6000 12 months = 500, and the applicable tax rate is 6000*.

But such an algorithm can only be enjoyed once a year, although the tax is a little less, but there is still it;

Three. Contact the tax administrator, admit the mistake, and apply to the tax bureau for a supplementary report, although you do not pay the tax, there will still be a fine, as for the amount of the penalty, it depends on your ability to deal with it.

Who said that if you don't pay it, you won't pay the tax? Taxes should be paid on a monthly basis.

Moreover, what you do is also illegal labor law, and you are likely to be sued by employees. The Labor Code stipulates that the interval between the payment of wages must not exceed one month, that is, wages must be paid once a month.

According to your actual situation, the correct handling should be to calculate the individual income tax month by month, calculate the salary payable to employees, put it on the account, and when it is issued, it is enough to offset the salary payable to employees. At the very least, avoid violating individual income tax regulations.

If you don't accrue it monthly, another way is to calculate the personal income tax according to the payment of the annual bonus, and pay it in the next month after the payment, but you must not have used this method in the current year.