Do you need to pay taxes on the compensation obtained by dissolving the labor contract through negotiation?

Yes, I need to pay personal income tax. One-time compensation income obtained by an individual due to the termination of labor relations with the employer includes economic compensation, living allowance and other subsidy expenses issued by the employer. Personal income tax shall be levied on the income from one-time economic compensation obtained by individuals due to the termination of labor contracts. (1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. (2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service. (3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals. (4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration. (5) Operating income means: 65,438+0. Income obtained by individual industrial and commercial households engaged in production and operation, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises engaged in production and operation of sole proprietorship enterprises and partnership enterprises registered in China; 2 individuals engaged in paid service activities such as running schools, medical care and consulting according to law; 3 individuals from enterprises and institutions contracting, leasing, subcontracting, subletting income; Individuals engaged in other production and business activities. (6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity. (7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property. (8) The term "income from property transfer" refers to the income obtained by individuals from the transfer of securities, stock rights, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property. (9) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income. If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities in the State Council. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Exemption of Individual Income Tax from One-time Compensation Income Obtained by Termination of Labor Relations between Individuals and Employers Article 1 The one-time compensation income obtained by termination of labor relations between individuals and employers (including economic compensation, living allowance and other subsidy expenses paid by employers) and the income less than three times the average salary of local employees in the previous year shall be exempted from individual income tax; The excess part shall be calculated and collected according to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Individual Income Tax Collection for Individuals Obtaining Economic Compensation for Dissolving Labor Contracts (Guo Shui Fa [1999] 178).