How to deduct personal income tax if two months wages are paid together?

If the salary is paid in several installments, the income from the wages of several times should be combined and the individual income tax should be levied together. If several months of wages are paid together, the individual income tax should be deducted, because the individual income tax is implemented on the cash system, and the wages of several months are withheld as the income of the current month in the month of actual payment, which is <>

However, there is still an annual final settlement of individual income tax, and even if it is now, it can be refunded when the annual final settlement is paid.

The amount of individual income tax paid has little to do with the number of installments, but has to do with the combined amount of several salary incomes. The calculation formula of wage individual income tax is as follows: tax payable = (income from wages and salaries - five insurances and one housing fund - deductions) x applicable tax rate - quick deductions.

According to Article 2 of the Individual Income Tax Law of the People's Republic of China, the following items of individual 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 property transfer;

9. Accidental gains.

The income obtained by a resident individual in items 1 to 4 of the preceding paragraph, hereinafter referred to as "comprehensive income", shall be calculated 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.

At present, the final settlement of individual income tax is calculated on an annual basis, and two months of wages are paid together, and they can be deducted directly according to the annual calculation formula, which will not affect the calculation of annual tax deduction. If there is an over-deduction or under-payment of tax, the individual income tax settlement in the second year will be uniformly adjusted.

If it is issued by a company, it is combined to one month and the income of the previous year to calculate the individual income tax, if it is declared separately by two companies, the two companies can be declared separately on a monthly basis according to the amount issued by him, and the tax will be calculated together when the final settlement is made after the end of the year, and the excess will be refunded and the deficiency will be compensated.

If the two months of wages are paid together, in fact, the personal income tax is calculated separately, although the wages are paid together, but when he enters the account, he records the previous month and this month separately.

(2 months' wages - 2 months' deductions) tax rate.

It can be deducted after the fact of the final year-end tax settlement.

It is still amortized to each month for deduction.

Legal analysis: The wages of the two months are combined and paid together, and the wages of the two months are deducted from the individual income tax according to the monthly income of each month, and the individual income tax can also be deducted according to the annual comprehensive income.

Legal basis: Article 15 of the Interim Provisions on Payment of Wages Article 15 An employer shall not deduct the wages of an employee. Under any of the following circumstances, the employer may withhold the employee's wages:

1) Individual income tax withheld and paid by the employer;

2) All social insurance premiums withheld and paid by the employer that should be borne by the employee;

3) Child support or alimony required to be withheld in court judgments or rulings;

4) Other expenses that may be deducted from the wages of workers as stipulated by laws and regulations.

Hello, dear to pay taxes, you get income in the current month, and declare it the next month. In a natural month, no matter how many times you get income, which month these incomes belong to, and how to calculate them, they are all counted as the income obtained in that month, and you can pay it by the tax rate. Income tax refers to a tax levied on an individual or entity (taxpayer) that varies depending on their income or profit (taxable income).

Many jurisdictions refer to corporate income tax or corporate income tax. Partnerships generally do not pay taxes; Instead, the partners are taxed on their partnership projects. Both countries and regions can be taxed.

Since the individual income tax on wages and salaries is levied on an annual basis, prepaid on a monthly basis, and settled at the end of the year, the cumulative withholding method is adopted every month. Therefore, several months' wages are paid together, and the unit can withhold and prepay them in the month of payment.

If you pay personal income tax on a few months' salary, and now it is remitted on an annual basis, this will not have a great impact on you. If you remit it annually, you should deduct some deductible items, and then pay individual income tax when you actually pay your salary.

If the individual income tax is deducted if the salary is paid together for several months, because the individual income tax is implemented on the cash system, the salary of several months is withheld as the income of the month in the month of actual payment, but the current individual income tax also has an annual final settlement, even if it is now, it can also be refunded when the annual final settlement is paid.

The personal income tax is not levied on a monthly basis, but is deducted according to the annual income of 60,000 yuan. So there will be no tax deductions together.

Several months' wages are paid together, and personal income tax is also deducted on a monthly basis, which does not mean that centralized payment is concentrated. This is caused by the company's own reasons, and the salary is paid together, and the individual cannot bear the tax.

The wages of the two months are combined and paid together, and the wages of the two months are deducted from the individual income tax according to the monthly income of each month, and the individual income tax can also be deducted according to the annual comprehensive income.

The individual income tax to be paid is calculated according to the total annual salary, and the calculation method is (total annual salary income - social security payment - special additional deduction - 60,000) * tax rate, of which 60,000 yuan individual income tax threshold, and the annual comprehensive income is less than 60,000 yuan is not required to pay individual income tax.

Legal analysis: The taxable income of wages and salaries is calculated on a monthly basis after deducting expenses, and is levied on a monthly basis, and the withholding agent deducts the tax at the time of payment. If two months' wages are obtained within one month, the individual income tax shall be calculated and levied together.

However, if it is a case of back wages, it is recommended to bring relevant materials to explain the situation to the in-charge tax authorities, and after approval, it will be decomposed into the month to which the individual income tax is withheld.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Three months' wages are paid together, generally because of capital turnover problems. Then the finance should take out the monthly salary when making accounts, and there is no need to calculate individual income tax in total.

The specific calculation method of the individual income tax of the virtual seepage source salary each month is as follows

If the finance department does three months' salary in one month, it will cause an increase in the tax payable, an increase in the tax rate, and an increase in personal income tax. If you do so, you can report it to the local tax department, and you can recover the over-deducted tax difference and punish the relevant person responsible.