What are the rules for the deduction of three insurances and one gold in a tax?

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In order to speed up the implementation of social security system and housing security system, and protect the legitimate rights and interests of workers, the China Municipal Government requires employers to participate in social security and housing provident fund for on-the-job employees according to regulations, and give certain preferential treatment when calculating withholding income tax. The main policy provisions are as follows:

1. What is "three insurances and one gold"

"Three insurances and one gold" is the general term for the employer to guarantee the treatment of workers. Including endowment insurance, medical insurance, unemployment insurance and housing accumulation fund. According to China's current social security law and provident fund management regulations, employers must participate in "five insurances and one fund" for employees according to regulations. Industrial injury insurance and maternity insurance are also compulsory insurance. Laborers can report to the local labor security supervision department when they find that the enterprise violates the rules.

Second, the basic provisions

According to Article 25 of China's Regulations on the Implementation of the Individual Income Tax Law, the "three insurances and one gold" paid by the unit for individuals and individuals in accordance with state regulations shall be deducted from the taxable income of taxpayers.

Social security deduction

The "three insurances and one gold" actually paid by enterprises and institutions in accordance with the payment ratio or method stipulated by the national or provincial people's government shall be exempted from personal income tax. If the payment exceeds the prescribed proportion and standard, the excess will be incorporated into the current personal wages and salary income, and personal income tax will be levied. The "three insurances and one gold" actually paid according to the payment ratio or method stipulated by the state or provincial government are allowed to be deducted from the personal taxable income. If the payment exceeds the prescribed proportion and standard, the excess will be incorporated into the current personal wage income and personal income tax will be levied.

(2) Provisions on deduction of housing provident fund

According to "Regulations on the Management of Housing Provident Fund" and Beijing Municipal Planning Administration [2005] No.5 document, the housing provident fund actually paid by units and individuals is allowed to be deducted from the personal taxable income within the range of 12% of the average monthly salary of employees in the previous year. If it exceeds the prescribed proportion and standard, the excess will be incorporated into the personal current salary and salary income, and personal income tax will be levied.

The average monthly salary shall not exceed 3 times the average monthly salary of employees in the city where the employees are located in the previous year.

Three. case analysis

Example: Zhang's company's monthly salary is 10000 yuan, and personal contributions to housing accumulation fund, basic old-age insurance, medical insurance and unemployment insurance are 1200 yuan, with a deduction of 3500 yuan. Calculate the personal income tax payable in the current month.

Analysis: According to the above regulations, the total amount of housing accumulation fund, basic endowment insurance, medical insurance and unemployment insurance paid by Zhang in the current month is 1.200 yuan, which can be deducted before personal income tax.

Personal income tax payable = [10000-1200-3500] 20%-555 = 505 yuan.

Example: Li, an employee of a company, signed a contract in Shanghai and got paid. 20 17 1 1 sent to Suzhou. During his tenure, social security and housing accumulation fund were paid by the company's entrusted agency in Suzhou. Li's salary in that month was 65,438+00,000 yuan, and the housing accumulation fund, basic endowment insurance, medical insurance and unemployment insurance paid by Suzhou individuals in that month totaled 65,438+0000 yuan, and the deduction was 3,500 yuan. Calculate the personal income tax payable by Li in the current month.

Analysis: According to the above provisions, housing provident fund and basic old-age insurance

(1) Individual income tax shall be exempted when individuals actually withdraw (spend) the original deposit of "three insurances and one gold".

(2) The wages of employees shall be calculated according to the items included in the total wages statistics stipulated by the National Bureau of Statistics.

(3) When a unit purchases commercial supplementary endowment insurance for individual employees, it should be regarded as the "income from wages and salaries" item of personal income tax when going through the insurance formalities, and the personal income tax should be calculated and withheld; Individuals who surrender their insurance for various reasons and fail to obtain actual income may apply for a refund of the paid personal income tax.

(4) When the unit performs the obligation of withholding and remitting personal income tax after obtaining the payment voucher of "three insurances and one gold", it can deduct the "three insurances and one gold" paid in different places when calculating personal income tax.

Related question and answer: What do you mean by three insurances and one gold? Five insurances, one gold, three insurances and one gold refer to endowment insurance, unemployment insurance, medical insurance and housing accumulation fund. Five insurances and one gold refer to endowment insurance, unemployment insurance, medical insurance, maternity insurance, industrial injury insurance and housing accumulation fund. Three insurances and one fund include endowment insurance, medical insurance, unemployment insurance and housing accumulation fund, and the payment ratio is endowment insurance, with units paying 20% and individuals paying 8%. Medical insurance, the unit pays 10%, and the individual pays 2%. Unemployment insurance, the unit pays 1%, and the individual pays 0.5%. Housing provident fund, the payment method is half for the unit and half for the individual, and the payment rate is between 8%- 12%. Five insurances refer to five kinds of insurance, including endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. One gold refers to the housing accumulation fund. Among them, endowment insurance, medical insurance and unemployment insurance are premiums paid by enterprises and individuals, while industrial injury insurance and maternity insurance are entirely borne by enterprises, and individuals do not need to pay them. Five risks are legal, but one gold is illegal. The payment base of five insurances and one gold is based on the total salary. People's Republic of China (PRC) Social Insurance Law Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance to protect citizens' right to get material help from the state and society in the event of old age, illness, industrial injury, unemployment and maternity. "Regulations on the Management of Housing Provident Fund" Article 2 These Regulations shall apply to the deposit, withdrawal, use, management and supervision of housing provident fund in People's Republic of China (PRC). The term "housing accumulation fund" as mentioned in these Regulations refers to the long-term housing savings paid by state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions, private non-enterprise units and social organizations (hereinafter referred to as units) and their employees. Does the employer have to pay employees five insurances and one gold? The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. You should also go to the housing provident fund management center for deposit registration, and go to the entrusted bank for the establishment or transfer of employee housing provident fund accounts with the audit documents of the housing provident fund management center. Where the unit terminates the labor relationship with the employee, the unit shall, within 30 days from the date of termination of the labor relationship, go to the housing provident fund management center to register the change, and go to the entrusted bank to handle the transfer or sealing procedures of the employee housing provident fund account with the audit documents of the housing provident fund management center. Whether employees sign an agreement with enterprises or agree not to pay social security fees through consultation, enterprises must pay five insurances and one gold for employees, which is a legal obligation. If the enterprise fails to pay the social security fee in full and on time, the employee can report it to the social security department, which will check and deal with it, pay back the social security fee and the interest and late fees arising from non-payment, and impose a fine if the circumstances are serious.