The agency or government agency found a chef to cook for the unit canteen. Do I have to pay tax on the service fee paid to the chef? How to pay if necessary?

If the service fee exceeds that of 800 yuan, personal income tax will be paid, which will be declared together with the employee's personal income tax every month, and the tax will be withheld and remitted from the service fee.

Personal Income Tax Law

Article 6 Calculation of taxable income:

1. For income from wages and salaries, the taxable income shall be the balance of monthly income after deducting expenses of 3,500 yuan.

Two, individual industrial and commercial households' income from production and operation, the balance of the total income in each tax year after deducting costs, expenses and losses, is the taxable income.

Three, enterprises and institutions contracted and leased business income, with the total income of each tax year, after deducting the necessary expenses, the balance of taxable income.

Four, income from labor remuneration, royalties, property rental income, each income does not exceed 4000 yuan, minus 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.