The monthly salary is 6,000 yuan, taxable income = 6,000-3,500 = 2,500 yuan, the applicable tax rate is 10, the quick calculation deduction is 105 yuan, and the personal income tax payable = 2,500*10-105=145 yuan. Excluding hardware and insurance, the after-tax salary = 6,000-145 = 5,855 yuan, that is, 5,855 yuan after tax.
Let me explain here, if the standard of social security is based on salary, then your base should be 6,000 yuan,
Among them, 20 yuan is borne by the unit and 8 yuan is borne by the individual. That is, 6000*8=480 yuan;
The medical insurance unit bears 10, and the individual bears 2, that is, 6000*2=120 yuan;
The unemployment insurance unit bears 1, and the individual bears 0.2, That is, 6000*0.2=12 yuan;
Both the housing provident fund payment by the unit and the individual is 12, that is, 6000*12=720 yuan;
Individuals who should deduct the above amount should pay monthly The total amount of social security and provident fund paid is 1,322 yuan, so for a pre-tax salary of 6,000 yuan, the amount received after tax is: 6000-1322-(6000-1322-3500)*3=4642.66 yuan
If there is still For other bonuses or subsidies, the specific numbers need to be changed.
The monthly salary here refers to the five insurances and one fund that have been deducted (the five insurances and one fund that meet the regulations can be deducted); the deduction here is 3,500 yuan; if it meets the "additional deduction" According to the regulations, 4,800 yuan can be deducted: The "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China" revised on July 19, 2011 stipulates that additional deductions refer to the monthly deduction of 3,500 yuan on the basis of expenses Go up and deduct another 1,300 yuan. The applicable scope of additional deductions is:
(1) Foreign personnel working in foreign-invested enterprises and foreign enterprises in China;
(2) Employees applying for employment in China Foreign experts working in enterprises, institutions, social groups, and state agencies;
(3) Individuals who have residence in China and work or are employed outside China to receive wages and salaries;
>(4) Overseas Chinese working in mainland China and compatriots from Hong Kong, Macao and Taiwan.
(5) Other personnel determined by the financial and taxation authorities of the State Council.
After-tax salary refers to the actual salary after paying personal income tax, excluding personal income tax, but including the salary of three insurances and one housing fund. Personal income tax: Taxpayer: has a residence in China, or has nowhere to go. Individuals who have lived in China for one year and obtained income from both inside and outside China. Individuals who have no domicile and do not live in China, or who have no domicile but have lived in China for less than one year, and who obtain income from within China. Applicable tax rates:
1. For income from wages and salaries, a nine-level progressive tax rate is applicable, with a tax rate of 5-45;
2. Income from production and operation of individual industrial and commercial households and payments to enterprises and institutions Income from contracting and leasing operations is subject to a five-level progressive tax rate, ranging from 5 to 35.
3. Income from author remuneration is subject to a proportional tax rate of 20, with a tax deduction of 30% based on the tax payable;
4. Income from labor remuneration is subject to a tax rate of 20. If the one-time income is abnormally high, a bonus can be levied. For the portion of the taxable income exceeding 20,000 yuan to 50,000 yuan, the tax payable shall first be calculated according to regulations, and then an additional 5% tax will be levied. 50% (an additional levy of 50); for the portion exceeding 50,000 yuan, an additional 100% (an additional levy of 100) will be levied;
5. Income from royalties, income from interest, dividends, bonuses, income from property leasing, The tax rate for incidental income and other income is 20.