Understand The Knowledge In The Salary Section And Safeguard Your Rights And Interests.

Every month, we get basic wages, basic insurance, housing provident fund, travel allowance, and communication subsidy. What kinds of items are dazzling, which should be incorporated into wages? What are the personal income taxes that need to be paid? What can be deducted before tax? Knowledge of wage slips helps workers better safeguard their legitimate rights and interests.

According to Individual income tax The regulations on the implementation of the law stipulate that wages and salaries refer to wages, salaries, bonuses, year-end pay increases, labor dividends, allowances, allowances, and other income related to employment or employment.

According to the relevant regulations, the surplus progressive tax rate of 3% to 45% should be applied to the balance of monthly income minus 3500 yuan (expatriate $4800).

According to the relevant regulations, Three risks and one gold Enterprise annuity, travel allowance, communication subsidy and public welfare donation are pre tax deduction items. The basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums payable by the units and individuals according to the payment ratio or method stipulated by the people's governments of the state or autonomous region are allowed to be deducted before tax. The basic insurance premium that exceeds the prescribed proportion and the standard shall be paid in excess of part of the wages and salaries paid to the individual during the current period, and the personal income tax shall be calculated.

If the units and individuals are not exceeding the average monthly wage of 12% of the workers' monthly wages in the cities where the workers are located, the actual deposit of the housing provident fund is allowed in 3. Pre tax deduction 。

Subsidies and allowances issued in accordance with the uniform provisions of the state; welfare benefits, pensions and relief payments; Maternity allowances and maternity medical expenses; the one-time compensation income obtained from dismissal and the one-time resettlement fees earned by enterprises for bankruptcy are taxable and taxable items, which are exempted from personal income tax.