Whether Deduction Of Wages Should Be Deducted From Judgment

In January 2015, Chen signed a labor contract with a machinery company, and agreed to pay 5000 yuan a month.

In May, Chen was relieved of the labor contract because the machinery company owed wages from 1 to May.

Subsequently, Chen applied for arbitration to the local labor dispute arbitration committee, requesting the machinery company to pay 25 thousand yuan from 1 to May and 2500 yuan for economic compensation.

After the trial, the Arbitration Commission supported Chen's appeal request.

The machinery company believes that the unit has withheld the payment of personal income tax, and the amount of wages and economic compensation is not deducted. It is a fact that is not clear and prosecuted to the court for the purpose of revoking the award.

Chen argued that the wage stipulated in the labor contract is a real wage, and it is a post tax wage. Even if it is pre tax wages, there is no need to withhold personal income tax from the machinery company.

The court heard that the machinery company paid the real wages after deduction of personal income tax.

Normally,

The wages stipulated in the contract shall be wages, which are pre tax wages, including the deduction of the corresponding social security expenses and the salaries before personal income tax, unless expressly stipulated as post tax wages.

According to the law, the employer has the legal obligation to deduct the social security cost and personal income tax on the behalf of the individual, and it will be punished by the labor supervision and the tax department for not performing the legal obligation.

The units concerned are withheld and paid according to the relevant laws.

It is appropriate and reasonable to pay residual wages to labourers.

That is, the employer does not have the relevant social security and personal income tax paid by the employer, and the laborer can not recourse to this part. It can only be handled by the relevant departments, or the relevant social security costs and taxes should be ordered, or administrative penalties should be imposed.

In this case, the machinery company has withheld and paid the personal income tax payable by the company in accordance with the law. Therefore, the wage amount paid by the machinery company to Chen should be deducted from this part, otherwise the machinery company will perform it.

And has caused additional losses to himself.

In addition, if the wages in the judgment do not deduct the personal income tax withheld by the employer, there will be difficulties in the implementation process.

If the employing unit delivers the post tax wages to the laborers according to the law, it will give people the impression that they have not fully fulfilled the judgment, which will affect the authority of the effective legal documents.