Do temporary workers need to declare personal income tax on their wages?

Temporary workers need to declare and pay a tax if their monthly salary exceeds 800.

First of all, make it clear that migrant workers should be temporary workers in your unit, and make detailed personal income tax returns with regular employees every month. There should be a list of declared wages on the Application Form for Recruiting Floating Personnel and the Roster of Floating Personnel.

Detailed tax returns should be for all employees, that is, all employees (including temporary workers) of this unit should declare. Detailed declaration, the details should refer to the personnel details, that is, the details of all personnel who receive money from their own units.

Extended data:

Legal object

Taxpayers of personal income tax in China are those who live in China and those who do not live in China, including citizens in China, foreigners who get income from China and compatriots from Hong Kong, Macao and Taiwan.

Resident taxpayer

Individuals who have a domicile in China or have no domicile in China for 1 year are resident taxpayers and should bear unlimited tax obligations, that is, they should pay individual income tax according to law on their income obtained in China and abroad.

non-resident taxpayer

Individuals who have neither domicile nor residence in China, or who have lived in China for less than one year, are non-resident taxpayer, bear limited tax obligations, and pay personal income tax according to law only on their income obtained from China.

Unexpected income

Accidental income means that the income obtained by individuals is non-recurring and belongs to all kinds of opportunistic income, including winning prizes, winning lottery tickets and other accidental income (including bonuses, physical objects and securities). Individuals who purchase social welfare lottery tickets and Chinese sports lottery tickets whose winning income does not exceed 10000 yuan shall be exempted from personal income tax, and those who exceed 10000 yuan shall be taxed in full according to the accidental income items (the tax rate of 438+0 1 as of April, 1965 is 20%).

royalty income

Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty.

Interest, dividends and bonus income

Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights. Interest refers to personal deposit interest (+65438 the day after the announcement of cancellation of interest tax by the state on October 8th, 2008), loan interest and interest on purchasing various bonds. Dividend, also known as dividend, refers to the investment income that shareholders regularly get from joint-stock companies according to their articles of association. Dividends, also known as company (enterprise) dividends, refer to the profits of joint-stock companies or enterprises that exceed dividends according to the profits to be distributed. Joint-stock enterprises should pay dividends and bonuses to individual shareholders in the form of shares, that is, distribute bonus shares, and pay taxes according to the face value of the shares distributed.

Property rental income

Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, boats and other property. Property includes movable property and immovable property.

Income from property transfer

Income from property transfer refers to the income obtained by individuals from transferring their own property such as securities, shares, buildings, land use rights, machinery and equipment, vehicles and boats to others or units, including the income obtained from the transfer of real estate and movable property. There is no tax on the income from individual stock trading for the time being.

References:

Baidu encyclopedia-personal income tax