After the expiration of the labor contract, if it is not renewed, how to pay personal income tax on the compensation paid? Is the assessor's certificate high in gold?

According to the first paragraph of Article 5 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [2065 438+08] 164) [1]:

"Personal income tax shall be exempted for the one-time compensation income (including economic compensation, living allowance and other subsidies issued by the employer) obtained by individuals and employers due to the termination of labor relations, which is less than 3 times of the average salary of local employees in the previous year; The part that exceeds 3 times will not be incorporated into the comprehensive income of the current year, and the comprehensive income tax rate table will be applied separately to calculate tax payment. "

The one-time compensation income obtained from the termination of labor relations is exempt from personal income tax, which is based on the premise that individuals and employers terminate labor relations. The provisions of this notice can only be applied if the conditions for dissolving labor relations stipulated in the Labor Contract Law are met.

After the expiration of the labor contract, the compensation paid for the non-renewal does not belong to the one-time compensation for the termination of the contract stipulated in Caishui [2065 438+08] 164, and should be combined with the salary and salary of the month of payment.

1, a nationally recognized payroll tax accountant.

In view of the needs of the national strategic layout, combined with the needs of China's payroll (tax) service industry, Ministry of Human Resources and Social Security officially listed "payroll tax engineer" as a new occupation (type of work) in February 2020 after the joint declaration of China Business Federation and Caicai. com。

2. Local authorities attach importance to tax collectors.

From February 20 19, 19, under the leadership of China Business Federation and local human resources and talent service industry associations, and with the support of some provincial and municipal registered tax accountants associations, the national talent pool of payroll tax assessors and the talent pool of payroll tax assessors in Beijing, Shanghai, Shenzhen, Xi 'an, Fujian, Anhui, Yunnan, Shenyang and other provinces and cities were established. 202 1 1, Beijing-Shanghai payroll tax engineer talent pool was upgraded to Beijing-Shanghai payroll tax management and payroll tax engineer talent pool.

3. Market-recognized assessors

At present, the leading enterprises in China's human resources and human capital industries (CIIC Group, FESCO Foreign Enterprise Service Group, Ke Rui Group, Dahua Tax Agency, UNITAI Tax Agency, etc. ) have set up a payroll tax service post and recognized the payroll tax division certificate issued by China Business Federation and ATHE. More and more enterprises, human resources companies, law firms and sharing economic platforms. , take the certificate of "payroll tax engineer" as the priority for recruiting payroll tax service posts (salary or tax fund managers or commissioners, payroll tax engineers, etc.). ). More and more "payroll tax experts" provide payroll tax consulting services on various platforms.