Is The Holiday Subsidy Paid From Trade Union Funds Paid?

During the festival, a lot of enterprises' trade union organizations have prepared holiday gifts for their employees. For this reason, the financial staff wondered whether the holiday subsidy from the union funds would also involve the withholding of personal income tax.

Answer: the fourth provision of the personal income tax law stipulates that the following personal income is exempt from personal income tax:

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Three. Subsidies and allowances issued in accordance with the uniform provisions of the state;

Four, welfare costs, pensions, relief payments;

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The thirteenth provision of the regulations on the implementation of the personal income tax law stipulates that subsidies and allowances issued in accordance with the uniform provisions of the state in the fourth articles and third items of the tax law refer to the government special allowance, academician allowance, senior academician allowance, and other allowances and allowances granted by the state Council for the exemption of personal income tax according to the provisions of the State Council.

The fourteenth provision stipulates that the fourth welfare items mentioned in the fourth tax laws refer to the subsistence allowance paid to individuals by the welfare provisions or trade union funds retained by enterprises, public institutions, state organs and social organizations according to the relevant regulations of the state.

The Circular of the State Administration of Taxation on the determination of the scope of life subsidies is stipulated in the fourteenth of the regulations on the implementation of the law on the implementation of the People's Republic of China personal income tax, which is stipulated in article fourteenth of the regulations on the implementation of the personal income tax law of the people's Republic of China (1998), and the personal allowance paid to individuals from the welfare or trade union funds shall be as follows:

1. As mentioned above

Refers to a given event or reason.

Or the normal life of his family may cause some difficulties, and the temporary life hardship allowance paid by his tenure unit from the welfare expenses or trade union funds retained by the State shall be paid according to the state regulations.

Two. The following income does not fall within the scope of the tax-free welfare payment, and should be incorporated into the taxpayer's salary and salary income to collect personal income tax: (1) the welfare benefits calculated from the proportion or base exceeding the state regulations, the various subsidies and subsidies paid to the individual in the trade union funds; (two) payment from the welfare and trade union funds to the units.

Every person has a subsidy or subsidy; (three) the unit buys personal, housing, electronic computers and other personal expenses that do not belong to the nature of subsidized temporary life difficulties.

According to the above provisions, every person's holiday allowance paid by the enterprise through the labor union funds does not belong to the tax-free subsidy or welfare cost stipulated in the personal income tax law, and shall be incorporated into the wages and Salaries Income of the workers that are paid in the same month, and the personal income tax shall be withheld.