Five insurances and one housing fund, personal income tax issues

Income from wages and salaries refers to the wages, salaries, bonuses, and year-end salary increases obtained by individuals as a result of their positions or employment.

Labor dividends, allowances and subsidies and other income related to employment or sales, including cash, in-kind and have.

Price**. The tax rate applicable to income from wages and salaries.

Progression Monthly taxable income Tax rate Quick deduction.

1 5 0 not exceeding 500 yuan

2 The part exceeding 500 yuan to 2,000 yuan 10 253 the part exceeding 2,000 yuan to 5,000 yuan 15 1254 the part exceeding 5,000 yuan to 20,000 yuan 20 3,755 the part exceeding 20,000 yuan to 40,000 yuan 25 13,756 the part exceeding 40,000 yuan to 60,000 yuan 30 33,757 the part exceeding 60,000 yuan to 80,000 yuan 35 63,758 the part exceeding 80,000 yuan to 100,000 yuan 40 103759 The part exceeding 100,000 yuan 45 15375 Tax payable Taxable income Tax rate Quick deduction.

I don't know the payment ratio and individual income tax threshold in your area If the salary in Beijing is insufficient to deduct taxes for the year There are five insurances and one housing fund, not all of which are deducted from the individual Work-related injury and maternity insurance are to be borne by the unit Only the pension, medical care, and unemployment need to be borne by individuals The proportion of pension in Beijing is 8%, and medical care is 2% Unemployment is a large mutual aid that deducts 3 yuan The rest is the money you get.

I don't know how much money you deduct, it varies from place to place, we have to deduct three insurances and one housing fund here in Guangxi, and there are standards, you had better ask how your company deducts and how much you deduct.

In the process of calculating individual income tax, if the loser has paid five insurances and one housing fund, the part of the individual contribution can be deducted, and this part does not need to pay individual income tax. If the unit deducts it, don't worry about it.

For example, if your salary is 5500, the personal part of the five divided by one gold fund has paid 500, and the enterprise has paid 1200, when calculating the individual income tax, the taxable income = 5500-500-3500 = 1500

Tax payable = 1500*

You're going to pay $45 in tax.

The above accompaniment information is provided by the Aicai Individual Income Tax Calculator.

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Legal analysis: individual income tax payable salary - personal payment of five insurances and one housing fund - individual income tax deduction of 3,500 yuan) * applicable tax rate - quick deduction.

The five insurances refer to endowment insurance, medical insurance, unemployment insurance, work-related injury insurance, maternity insurance, and housing provident fund.

Legal basis: Article 25 of the Regulations for the Implementation of the Individual Income Tax Law Article 25 In accordance with the provisions of the state, the basic endowment insurance premiums, basic medical insurance premiums, unemployment insurance group handshake insurance premiums and housing provident fund paid by units for individuals and individuals with delays shall be deducted from the taxable income of taxpayers.

Legal analysis: 1. According to the provisions of the Individual Income Tax Law, there are nine taxable income items of individual income tax, and the income from wages and salaries is only one of them; 2. Five insurances and one housing fund refer to basic endowment insurance, basic medical insurance, unemployment insurance, maternity insurance and work-related injury insurance, as well as housing public source spine provident fund, of which maternity insurance and work-related injury insurance do not need to be borne by individuals, so there are only three insurances and one housing fund related to individual income tax.

Basis of the law: Article 2 of the Individual Income Tax Law of the People's Republic of China The following personal income shall be subject to individual income tax: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) Business income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from the transfer of property; (9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Individual income tax should be deducted from five insurances and one housing fund. In accordance with the provisions of the state, the basic endowment insurance premiums, basic medical insurance premiums, unemployment insurance premiums and housing provident fund paid by units for individuals and individuals shall be deducted from the taxable income of taxpayers.

Article 25 of the Regulations of the Individual Income Tax Law stipulates that, in accordance with the provisions of the state, the basic endowment insurance premiums, basic medical insurance premiums, unemployment insurance premiums and housing provident funds paid by units for individuals and individuals shall be deducted from the tax income of the tax payable by the tax obligator.