Salary tax is personal income tax, because there is a salary in personal income tax, and the salary income is levied at the tax rate.
The threshold is 1600, and the calculation method is as follows
Tax amount = monthly taxable income * tax rate-quick deduction;
Monthly taxable income = (salary payable-four gold)-1600;
Actual salary = salary payable-four gold-tax payment.
Attached:
Personal income tax nine-level excess progressive tax rate table (applicable to wages and salaries)
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The taxable income (including tax) of this series for the whole month is subject to the quick deduction tax rate.
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1 Not exceeding 5% of 500 yuan's 0.
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2 The part that exceeds 500 yuan to 2000 yuan is 10% 25.
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3. The part exceeding 2,000 yuan to 5,000 yuan is 15% 125.
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4. 20% of the portion exceeding 5,000 yuan to 20,000 yuan 375
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5 25% of the portion exceeding 20,000 yuan to 40,000 yuan1375
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6. More than 40,000 yuan to 60,000 yuan 30% 3375
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7. More than 60,000 yuan to 80,000 yuan 35% 6375
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8 40% of the part exceeding 80,000 yuan to100,000 yuan10375
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9 45% of the excess100000 yuan 15375
Personal income tax payable = (actual income-deduction standard) × applicable tax rate-quick deduction
The deduction standard is 1600 yuan/month.
If it does not exceed 500 yuan, the tax rate is 5%, and the quick deduction is 0;
For the part exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and 25 is deducted for quick calculation.
For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the quick deduction is 125.
For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375.
For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1.375.
For the part exceeding 40,000 yuan to 60,000 yuan, the tax rate is 30%, and the quick deduction is 3375.
For the part exceeding 60,000 yuan to 80,000 yuan, the tax rate is 35%, and the quick deduction is 6375.
For the part exceeding 80,000 yuan to 100000 yuan, the tax rate is 40%, and the quick deduction is 10375.
For the part exceeding 100000 yuan, the tax rate is 45%, and the quick deduction is 15375.
Personal income tax:
After the salary is-1-500 yuan, the tax deduction rate is 5%; 500-2000 yuan, the tax deduction ratio is10%; 2000-5000 yuan, discount rate 15%.
Composition of personal four gold in salary: (if the salary is 600 yuan/month)
Endowment insurance = salary × 6%+ salary × 25.5% = 600× 6%+600× 25.5% = 36+153 =189.
Medical insurance = salary×1%+salary× 5.5% = 600×1%+600× 5.5% = 6+33 = 39.
Unemployment insurance = salary × 1%+ salary ×1%= 600×1%+600×1%= 6+6 =12.
Housing accumulation fund = salary ×7%+ salary ×7% =600×7%+600×7%=42+42=84.
Salary after excluding four gold = salary-the sum of all individual contributions.
Individual contribution ratio unit contribution ratio.
Pension 6% 25.5%
Unemployment insurance 1%
Medical insurance premium 1% 5.5%
Housing accumulation fund 7% 7%
"Four gold" refers to endowment insurance, housing accumulation fund, unemployment insurance and medical insurance.
The "four funds" are compulsory social insurance promulgated and implemented by government departments. Where the "four gold" provisions apply to this unit, they must be unconditionally implemented. It is also the basic social obligation that the applicable unit must undertake and the basic right that the workers should enjoy.
In order to avoid social responsibility, a few employers constantly play with the "four gold". Therefore, when signing a contract, job seekers should be careful to avoid infringement of their legitimate rights and interests.
"Flower Head" 1: Commercial insurance replaces social insurance. Employers do not pay social insurance premiums to employees on the pretext that they buy commercial insurance. Even if the company does buy you commercial insurance, its policy is often controlled by the company. There are still many uncertainties about whether employees can get practical benefits. Social insurance is the principle that society, units and individuals share responsibility, which has a strong continuity and will accompany you all your life. When you are unemployed or temporarily unable to pay due to other changes, you can temporarily close your account and continue to pay after re-employment, without affecting your future income.
"Flower Head" 2: "Deduct two Jin" in payment calculation. Social insurance also implements the principle of paying more and getting more. The unit pays most for you and the individual bears a small part. The calculation base of the part paid by the unit is the total wages of all employees of the unit last month. In order to achieve the goal of paying less "four gold", some units deliberately depress the total wages. The base of personal payment is the average of my monthly salary income in the previous year, and some units only calculate wages, not other income.
"Flower Head" 3: It is called "probation period". Some units intentionally extend the probation period illegally, using the "probation period" as an excuse not to pay "four gold" to employees. In fact, the probation period is also the validity period of the contract. Even during the probation period, employees have the right to enjoy the "four gold". For example, according to the relevant regulations of the municipal government on endowment insurance, after the employee is formally employed by the employer, he should pay endowment insurance for the employed person from the next month.
About internship and probation period
Q: I signed an agreement with a company when I graduated. The agreement says that the internship period is six months after graduation, and a three-year contract will be signed after the internship period expires, but it doesn't say that our internship has an assessment. 200 1 1, when the internship expired, the company told me that the internship was unqualified and I was not hired, so I went straight home. I feel very wronged. But people are weak. Excuse me, is this practice of the company a breach of contract, and can I get compensation for my losses?
Answer: When recruiting college students, employers usually set an internship period. The internship period is generally one year. According to the provisions of the Labor Law, when an enterprise signs a labor contract with its employees, it may set a probation period of no more than 6 months according to the length of the contract. During the probation period, the employer may terminate the employee's labor contract if it finds that the relevant personnel do not meet the employment conditions (the assessment conditions should be clearly informed to the employee). If the labor contract is terminated beyond the probation period, it shall be operated according to the procedures stipulated by the state, and economic compensation shall be given to those who meet the conditions.
* * * Supplement: The contribution ratio of employees and unit housing provident fund shall not be less than 5% of the average monthly salary of employees in the previous year; Conditional cities can appropriately increase the deposit ratio. ~ ~ According to the relevant provisions of Article 18 of the Regulations on the Management of Housing Provident Fund (Order No.350 of the State Council, People's Republic of China (PRC), March 24, 2002) ~ ~
* * * In any of the following circumstances, the employee may withdraw the storage balance in the employee housing provident fund account:
Purchase, construction, renovation and overhaul of owner-occupied housing; Retired; Completely lose the ability to work and terminate the labor relationship with the unit; Settle abroad; Repay the principal and interest of the house purchase loan; Rent exceeds the prescribed proportion of family wage income. "For other details, please refer to the rules and regulations."