How to pay labor fees? Is labor cost a labor cost?

1. If the income from labor remuneration is less than 4,000 yuan each time, the income shall be subtracted from the cost of 800 yuan; If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income shall be subtracted from the income, and the tax rate shall be 20%. For example, if a salesperson receives a commission of 1,800 yuan in the current month, he has to pay () 20%=200 yuan tax;

2. If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income shall be subtracted from the income, and the tax rate shall be 20%. If the single taxable income does not exceed 20,000 yuan: tax payable = 20% of the taxable income.

For example, if the monthly commission is 5,000 yuan, you will have to pay 5,000 (1-20%) 20%=800 yuan tax.

3. China's tax law implements a markup levy on the unusually high remuneration for labor services. The abnormally high remuneration for labor services referred to here is the situation where the taxable income exceeds 20,000 yuan at a time. If the single taxable income exceeds 20,000 yuan and does not exceed 50,000 yuan, the tax rate will be 30%.

Taxable income 30%-2000. If the single taxable income exceeds 50,000 yuan, the tax rate will be increased to 40%: tax payable = taxable income 40%-7000.

Labor expenses are generally deducted at a rate of 800 yuan per person per month, and individual income tax is paid at a rate of 20%.

Amount of income per transaction* (1-20%) - tax-exempt income - amount of donations allowed for deduction.

Legal Analysis: Not Belong to, 1Labor costs refer to the expenses of production workers directly engaged in the construction of construction and installation projects and workers of auxiliary production units included in the budget estimate.

Labor Waste Fee = (Working Day Consumption Daily Wage Unit Price); 2.The difference between labor service fee and wage and salary income is that labor remuneration is the income obtained by an independent individual engaged in a free and scumbag occupation, while the income from wages and salaries belongs to non-independent individual labor activities. That is, there is a relationship between employment and employment in government agencies, enterprises and institutions.

Legal basis: Labor Law of the People's Republic of China Article 2 This Law shall apply to enterprises and individual economic organizations (hereinafter referred to as "employers") within the territory of the People's Republic of China and the workers who have formed labor relations with them. State organs, public institutions, social organizations, and workers with whom they have established labor contract relations shall be subject to this Law.

Legal Analysis: Labor costs include: administrative and technical personnel, personnel who procure, store and drive various machinery and vehicles, handling and unloading workers before materials arrive at the site warehouse, full-time trade union personnel, medical personnel and other personnel who are paid by construction management fees or non-operating expenses.

Labor expenses include: income obtained by individuals engaged in design, decoration, installation, drawing and testing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, auditing, calligraphy and painting, engraving, film and television, audio and video recording, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor services.

Legal basis: Labor Contract Law of the People's Republic of China Article 92 If a labor dispatch unit violates the provisions of this Law, the labor administrative department and other relevant competent departments shall order it to make corrections, and if the circumstances are serious, it shall be fined not less than 1,000 yuan but not more than 5,000 yuan per person, and the administrative department for industry and commerce shall revoke its business license and cause damage to the dispatched laborers, and the labor dispatch unit and the employing unit shall be liable for compensation.

Legal analysis: The calculation of labor fees is as follows: 1. If the income from each labor remuneration is less than 4,000 yuan, 800 yuan will be deducted from the expenses, and then multiplied by the 20% tax rate; 2. If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income will be deducted, and then multiplied by the 20% tax rate; 3. If the one-time income from labor remuneration is abnormally high, that is, the taxable income exceeds 20,000 yuan, the additional levy method shall be implemented; 4. The part of the balance of more than 20,000 yuan to 50,000 yuan after deducting the expenses of the one-time labor remuneration income shall be subject to an additional 50% of the tax payable calculated in accordance with the provisions of the tax law; For the part exceeding 50,000 yuan, an additional 10% will be levied.

Legal basis: Article 30 of the Labor Law of the People's Republic of China Article 7 For workers who work on a piece-rate basis, the employer shall reasonably determine the labor quota and piece-rate remuneration standards in accordance with the working hours system stipulated in Article 36 of this Law.

Legal Analysis: Labor costs include: administrative and technical personnel, personnel who procure, store and drive various machinery and vehicles, handling and unloading workers before materials arrive at the site warehouse, full-time trade union personnel, medical personnel and other personnel who are paid by construction management fees or non-operating expenses.

The labor fee includes: the income obtained by individuals engaged in design, decoration, installation, drawing and laboratory, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, auditing, calligraphy and painting, sculpture, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor services.

Legal basis: Labor Law of the People's Republic of China

Article 16 A labor contract is an agreement between a worker and an employer to establish a labor relationship and clarify the rights and obligations of both parties.

A labor contract shall be concluded for the establishment of labor relations.

Article 17 The conclusion and modification of labor contracts shall follow the principles of equality, voluntariness and consensus, and shall not violate the provisions of laws and administrative regulations.

The employment contract shall be legally binding immediately and shall be binding upon the parties, and the parties shall perform their obligations under the employment contract.

Article 26 Under any of the following circumstances, the employer may terminate the labor contract, but shall notify the employee in writing 30 days in advance:

1) The worker is sick or injured not due to work, and after the expiration of the medical treatment period, he is unable to perform his original job or work arranged by the employer;

2) The worker is incompetent for the job, and is still incompetent for the job after training or job adjustment;

3) There is a major change in the objective circumstances on which the labor contract was concluded, making it impossible to perform the original labor contract, and the parties cannot reach an agreement on changing the labor contract through consultation.

Article 46 The distribution of wages shall follow the principle of distribution according to work, and equal pay for equal work shall be implemented.

The level of wages has been gradually raised on the basis of economic development. The state implements macroeconomic regulation and control over the total amount of wages.

Article 51 The employer shall pay wages to workers on statutory holidays, marriage and funeral leave, and during their participation in social activities in accordance with law.

Article 79 After a labor dispute arises, the parties may apply to the labor dispute mediation committee of the unit for mediation; If mediation fails, and one of the parties requests arbitration, it may apply to the labor dispute arbitration commission for arbitration. One of the parties may also apply directly to the Labor Dispute Arbitration Commission for arbitration. If the applicant is dissatisfied with the arbitral award, he or she may file a lawsuit with the people's court.

1. What are the labor costs?

The aspects that belong to labor expenses include: refers to the income obtained by individuals engaged in design, decoration, installation, drawing and testing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, auditing, calligraphy and painting, sculpture, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor services.

The difference between labor service fee and wage income is that labor remuneration is the income obtained by independent individuals engaged in free profession, while wage and salary income belongs to non-independent individual labor activities. Find a legal network to remind that there is a relationship between employment and employment in government agencies, enterprises and institutions.

2. The formula for calculating individual income tax on labor expenses.

Paragraph 4 of Article 6 of the Individual Income Tax Law of the People's Republic of China stipulates that if the income from remuneration for labor services, author's remuneration, royalties and property leasing does not exceed 4,000 yuan each time, 800 yuan shall be deducted; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income. Therefore, when calculating the individual income tax on the income from remuneration for labor services, if the income from a labor service does not exceed 4,000 yuan, the expenses of 800 yuan will be deducted, and if the income is more than 4,000 yuan, 20% of the income will be deducted, and then the individual income tax will be calculated according to the applicable tax rate. Tax payable = Labor income * (1-20%) * Applicable tax rate - Quick deduction.

3. The difference between labor fees and wages.

1.The difference between labor expenses and wage and salary income is that labor remuneration is the income obtained by independent individuals engaged in free professions, while wage and salary income belongs to non-independent individual labor activities. That is, the remuneration received for holding positions and being employed in government agencies, enterprises and institutions, and there is a relationship between employment and employment.

2.To put it simply, labor costs refer to the labor remuneration obtained by individuals engaged in freelance work, because the person is not an employee of the enterprise, and the relationship with the enterprise is only due to the labor service. Wages, on the other hand, are the remuneration received by individuals for engaging in non-independent labor activities.

Individuals should sign labor contracts with the enterprise, and individual employees should clock in and out as attendance records.

Article 770 of the Civil Code of the People's Republic of China A contract is a contract in which the contractor completes the work and delivers the work results in accordance with the requirements of the contractor, and the contractor pays remuneration. The contract includes processing, customization, repair, copying, testing, inspection and other work.

Summary. If the income from remuneration for labor services is a one-time income, the income shall be obtained once; If it is a continuous income of the same project, the income obtained within one month shall be regarded as one time.

Please refer to the table for the applicable tax rate of the tax payable on remuneration for labor services.

Applicable tax rate table for income from remuneration for labor services.

Progression Taxable income Tax rate (%) Quick deduction.

1 20 0 not exceeding 20,000 yuan

2 Excess of $20,000 to $50,000 30 2,000

3 Over $50,000 40 7,000

20% of the tax payable on remuneration for labor services (within 4,000 yuan) (remuneration for labor services 800).

Tax payable on remuneration for labor services (more than 4,000 yuan) Remuneration for labor services (1 20%) Tax rate Quick deduction.

The income from directors' fees obtained by individuals as a director belongs to the nature of income from remuneration for labor services, and individual income tax is levied according to the income items from remuneration for labor services.

How is the labor fee calculated?

Hello dear, wait a minute!

Hello dear, the calculation of the tax payable on the income from labor remuneration for labor remuneration, if the income does not exceed 4 000 yuan each time, the expenses shall be deducted 800 yuan; If the amount is more than 4,000 yuan, 20% of the expenses will be reduced, and the remaining amount will be taxable income. Income from remuneration for labor services shall be subject to a proportional tax rate of 20%. For individuals who obtain labor remuneration at one time, the part of the taxable income exceeding 20,000 yuan to 50,000 yuan shall be calculated in accordance with the provisions of the tax law, and then an additional 50% of the tax payable shall be levied according to the tax payable; For the part exceeding 50,000 yuan, an additional 10% will be levied.

If the income from remuneration for labor services is a one-time income, the income shall be obtained once; If it is a continuous income of the same project, the income obtained within one month shall be regarded as one time. The applicable tax rate table for the tax payable on labor remuneration is referred to the table for the applicable tax rate of labor remuneration income Taxable income Tax rate (%)Quick deduction 1 Not more than 20,000 yuan 20 02 The part exceeding 20,000 yuan to 50,000 yuan 30 2 0003 The part exceeding 50,000 yuan 40 7 000 The tax payable on labor remuneration (within 4 000 yuan) (800 for labor remuneration) 20% of the tax payable on labor remuneration (more than 4,000 yuan) Labor remuneration (1 20%) Tax rate The income from directors' fees obtained by individuals as a director of the board of directors is in the nature of income from labor remuneration, and the tax on personal income is levied according to the income from labor remuneration.

Income from wages and salaries refers to non-independent individual labor activities, that is, remuneration obtained from holding positions and being employed in organs, groups, schools, troops, enterprises and institutions and other organizations; The income from labor remuneration is the remuneration obtained by individuals who independently engage in various skills and provide various labor services. The main difference between the two is that there is an employment and employment relationship between the former pickpocket, while there is no such relationship in the latter.