Is there a correlation between the contribution base and individual income tax?

Strictly speaking, it should refer to the insurance contribution base that you accounted for or signed in the previous year as your insurance contribution base starting in July of the following year, and each region will publish the capped payment base every year.

If your income in the previous year does not exceed the cap, then your income is the base of the four gold payments, and there will be slight differences in the proportion of the four gold payments in various regions, 8% of the monthly income of the previous year, 2% of the monthly income of the previous year, 2% of the medical treatment, 12% of the provident fund, and 10 yuan per month for serious illness.

Individual income tax refers to the tax payable according to the income tax law after deducting the four gold and deducting the deduction (2000).

That is, income tax = (current month's income - four gold - 2000) * tax deduction ratio - quick deduction.

Four gold = monthly income not exceeding the cap in the previous year * (8 + 12 + 2) % + 10 I don't know if you can understand this.

What industry, the taxable income does not exceed 2000 and deduct so much personal income tax. Personal income tax As the name suggests, it is only you who can bear it, so it is counted in your gross salary. For example, a person's salary is 3000, five insurances and one housing fund are deducted 600, if there is no other subsidy, the individual income tax is (3000-600-2000) * yuan, and your actual salary is 3000-600-20 = 2380

You said that your payslip should be paid, maybe not all salary, maybe there are other items such as heating subsidies.

Before July 2010, the payment base is based on your average taxable salary of the previous year (January to December of the previous year), and after July 2010, the salary declared in this month is used as the payment base! ~

Legal analysisThe provident fund base should be consistent with the individual income tax base. In addition, wages exceeding the social security standard are bounded by the upper limit of the social security base, but there is no upper limit on the payment of individual income tax. Social insurance base:

The social insurance base is referred to as the social insurance base, which refers to the social insurance contribution base of employees in a social security year. It is determined on the basis of the monthly average of all wage income earned by employees from January to December of the previous year. The social insurance payment base is an important basis for calculating the social insurance premiums paid by the employer and its employees and the social insurance benefits of employees.

Upper and lower limits: The upper limit of the payment base means that the part of the employee's salary income that exceeds the arithmetic average of the monthly average monthly salary of the provincial and municipal on-the-job employees in the previous year is not included in the payment base. The lower limit of the payment base refers to the fact that if the wage income of employees is lower than 60% of the arithmetic average monthly average salary of the provincial or municipal on-the-job workers in the previous year, 60% of the arithmetic average monthly average salary of the provincial and municipal on-the-job employees in the previous year is the payment base.

Legal basisRegulations on the Administration of Housing Provident Fund》 Article 10 The monthly contribution amount of the housing provident fund for employees shall be the average monthly salary of the employee in the previous year multiplied by the proportion of the employee's housing provident fund contribution. The monthly contribution amount of the housing provident fund paid by the unit for the employee is the average monthly salary of the employee in the previous year multiplied by the proportion of the housing provident fund contribution of the unit.

Summary. Hello, according to the regulations of social security payment, it is compliant to be consistent with the tax declaration and social security payment base.

Hello, according to the regulations of social security payment, it is compliant to be consistent with the tax declaration and social security payment base.

Generally, it is calculated according to the average annual salary of the individual in the previous year, and if the new company does not have the average salary of the previous year, then it will be declared according to the pre-tax salary of the individual income tax.

Individual income tax and social security declaration payment base, there is no one who is higher and who is low, it is generally flat, and the social security base can be higher than the amount of individual income tax, as long as it does not exceed the highest local base regulations.

There is another situation, if your personal salary is lower than the local social security minimum contribution base, the company will pay according to the minimum base, then the amount of individual income tax declaration will be lower than the social security payment base.

The above hope can help you, welcome to consult at any time!

Summary. Glad you asked, here is my answer: the CPF contribution base and the personal income tax base are not exactly the same.

The provident fund contribution base refers to the salary base of the employee who pays the provident fund in accordance with the regulations, which is a part of the deduction from the employee's salary according to a certain proportion. The individual income tax base refers to the taxable income of an individual after deducting relevant deductions. Although the provident fund contribution base and personal income tax base are both related to salary income, the calculation method and calculation ratio are different.

Glad you asked, here is my answer: The CPF contribution base and the personal income tax base are not exactly the same or laugh. The provident fund contribution base refers to the wage base of the employee who pays the provident fund according to the provisions of the group return, which is a part of the deduction from the employee's salary according to a certain proportion.

The individual income tax base refers to the taxable income of an individual after deducting relevant deductions. Although the provident fund contribution base and personal income tax base are both related to wage income, the calculation method and calculation ratio are different.

Can you add, I don't quite understand it.

Okay, let me add my answer: Ran Rang Lu needs to note that according to the relevant regulations, the provident fund contribution base should not be less than 60% of the local minimum wage standard, and the individual income tax also has a corresponding individual income tax threshold and tax rate, which will be affected by some policy adjustments. In addition, the provident fund contribution base and personal income tax base will also affect the social security and welfare benefits of employees to a certain extent, so it is recommended that employees should be familiar with the relevant policies and regulations, and reasonably arrange the salary structure of self-sliding according to their actual situation.

Hello, it is a pleasure to serve you, and to make the following answer for you: different. The provident fund contribution base refers to the amount of provident fund contributions each month, while the personal income tax base of Fengxiao refers to the total amount of taxable income per month.

Workaround:1Understand the difference between the CPF contribution base and the personal income tax base:

The provident fund contribution base refers to the amount of provident fund paid each month, while the individual income tax base refers to the total amount of taxable income each month. 2.According to their own situation, determine the provident fund contribution base and personal income tax base:

According to their own income, determine the provident fund contribution base and personal income tax base, so as to pay the provident fund and personal income tax on time. 3.Filing with the tax authorities:

The determined provident fund contribution base and individual income tax base shall be submitted to the tax authorities for verification. Personal Tips:1

Pay attention to your own income: Pay attention to your own income so that you can determine the provident fund contribution base and personal income tax base in a timely manner. 2.

Timely declaration to the tax authorities: It is necessary to declare the provident fund contribution base and personal income tax base to the tax authorities in a timely manner for verification by the tax authorities.

The individual income tax threshold now stipulated by China is 5,000 yuan, which means that after the salary income reaches this standard, the individual income tax will be levied on the excess part according to law.

1. Endowment insurance: Individual payment is based on the average monthly salary of the employee in the previous year (the minimum is 60% of the salary of the city's employees in the previous year; The maximum amount is 300% of the wages of employees in the city in the previous year) and 8% of the payment.

The unit contribution is based on 22% of the employee's average monthly salary in the previous year. Since January 1, 2006, the Ministry of Human Resources and Social Security has adjusted the size of individual pension accounts from 11% to 8% of the salary paid by the individual. The previous policy was that all individual contributions and 3% of the unit contributions were included in the individual pension account, and 19% of the unit payment was transferred to the social pool, while the new policy also included 3% of the unit payment into the social pooling to solve the problem of empty and blind accounts for the elderly.

2. Medical insurance: 10% for units, 2% + 3 yuan for individuals;

3. Unemployment insurance: 1% for units, for individuals;

4. Work-related injury insurance: according to the scope of the industry into which the unit is divided, determine its injury rate, between;

5. Maternity insurance: units and individuals do not pay money.

This is the tax paid by the state's taxation authorities to people, and the payment basis must be different, and the payment base is different for different incomes.

It refers to the social relationship between the state collection authority and the natural person in tax administration, which is one aspect of legal norms. Yes, the base of the contribution is different.

Personal income tax is the tax payment base paid by removing the 800 part of one's salary is different, and everyone has a different payment base.

First, what is the individual social security payment base of the unit and the individual's contribution amount to the total amount of social security is called the social security payment ratio, the social security payment ratio is composed of individual payment and unit payment, the social security payment amount is different in each region, the base is based on the total salary. Since the payment base and treatment compensation base of the five major types of social insurance such as endowment, work-related injury, medical care, maternity and unemployment are linked to the average salary of on-the-job employees in the previous year, the increase in the average wage level will bring about the adjustment of various social insurance types. 2. The upper and lower limits of the individual social security payment base 1. The upper limit of the payment base refers to the part of the employee's salary income that exceeds 300% of the arithmetic average monthly average salary of the provincial and municipal on-the-job employees in the previous year is not included in the payment base; 2. The lower limit of the payment base refers to the fact that if the wage income of employees is lower than 60% of the arithmetic average of the average monthly wages of the on-the-job employees in the province or city in the previous year, 60% of the arithmetic average of the average monthly wages of the on-the-job employees in the province and city in the previous year is the payment base.

3. There are upper and lower limits on the social insurance payment base, and the minimum shall not be less than 60% of the average monthly wage of employees in the city in the previous year (employees of private enterprises, employees of individual industrial and commercial households and employees of non-urban household registration in the city shall not be less than 50%, and legal persons, shareholders and owners of individual industrial and commercial households of private enterprises shall not be less than 100%); The maximum shall not be higher than 300% of the average monthly salary of employees in the city in the previous year. The average wage of employees in the city is announced by the Municipal Bureau of Statistics every year. 4. The payment base is fixed for one year in the same payment year, and will not be changed in the middle of the payment.

From April to June of each year, the employer shall, in accordance with the notice of the social insurance agency of the municipality where it is located, declare the social insurance payment base of its employees in the new year. 3. Precautions for individual employees to pay social security (1) The social insurance premiums, housing provident fund and individual tax adjustment shall be included in the social insurance base if the unit directly withholds and pays the social insurance premiums, housing provident fund and individual tax adjustment from the wages of employees. (2) The transportation subsidy, ** subsidy, lunch subsidy, festival allowance and allowance paid by the unit to the individual employees of the liquid cracking in the form of cash or bank deposit shall be included in the social insurance base.

3) The wages paid by the unit to individual employees through after-tax profit commission or dividends shall be included in the social insurance base. (4) The income obtained by employees who implement the basic salary system according to the turnover or business performance commission shall be included in the social insurance base. (5) Employees who are contracted or contracted by expenses, and the unit no longer reimburses travel expenses, 60% of their contracting income shall be included in the social insurance base.