Is the salary paid by the company to employees generally after tax or before tax?

After-tax salary refers to the salary income actually obtained after deducting personal contributions and personal income tax from pre-tax salary (pension insurance, medical insurance, work injury insurance, maternity insurance, unemployment insurance and provident fund).

Social insurance and housing accumulation fund paid by individuals are paid before tax. Therefore, the after-tax salary is actually paid by the company, and there is no need to deduct the expenses. After-tax wages refer to the wages actually paid.

Extended data:

Applicable tax rate

1. Income from wages and salaries shall be subject to the seven-level excess progressive tax rate of 3%-45%;

2. The income from the production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions shall be subject to a five-level progressive tax rate of 5%-35%.

3. For the income from remuneration, the proportional tax rate of 20% shall be applied, and the taxable amount shall be reduced by 30%;

4. Income from remuneration for labor services, the tax rate is 20%. If the one-time income is abnormally high, it can be added. If the taxable income exceeds 20,000 yuan to 50,000 yuan, the taxable amount shall be calculated according to the regulations, and then 50% shall be levied (additional 50%); For the part exceeding 50,000 yuan,100% (100%) will be levied;

5. Income from royalties, interest, dividends, bonuses, property leasing, accidental income and other income shall be taxed at a rate of 20%.

Baidu encyclopedia-after-tax salary