Tianjin pre-tax and after-tax salary calculator

Calculation method of pre-tax and after-tax wages 1. The calculation formula of pre-tax salary is as follows: after-tax salary = pre-tax income-(individual social security contribution+provident fund contribution)-individual income tax. 1. Pre-tax salary refers to the salary that should be paid before paying individual income tax, including hourly salary, piece-rate salary, bonus, allowance, overtime salary and salary paid under special circumstances. Generally refers to the monthly salary. After-tax salary refers to the salary income actually obtained after deducting personal income tax and four funds (endowment insurance, medical insurance, unemployment insurance and provident fund) from pre-tax salary. Social insurance and housing accumulation fund paid by individuals are paid before tax. 2. After-tax salary refers to the salary income actually obtained after deducting personal income tax and four funds (endowment insurance, medical insurance, unemployment insurance and provident fund) from pre-tax salary. Social insurance and housing accumulation fund paid by individuals are paid before tax. So pre-tax salary ≠ after-tax salary+personal income tax. 3. Personal income tax is a kind of income tax levied by the state on the income of its citizens and individuals living in its own territory, as well as the income obtained by overseas individuals from its own country. Chinese mainland's duty-free quota is adjusted to 3500 yuan. In other words, if the pre-tax salary exceeds 3,500 yuan, personal income tax will be paid. 4. Income not included in pre-tax wages: various expenses related to labor insurance and employee welfare; Labor protection expenditure; Remuneration for manuscripts, lectures and other special work; Food allowance for business trip, food allowance for missed meals, travel expenses for job transfer and settling-in expenses; Risk compensation income of the lessee of the leasing business unit; Family planning one-child allowance. 2. Employee salary = basic salary+post allowance+social insurance+overtime pay+subsidy+bonus+year-end award, etc. Among them, subsidies and bonuses generally include food subsidies, transportation subsidies (interns who don't live in dormitories), attendance rewards, holiday solatium, birthday solatium, resignation subsidies, etc. 1. Food allowance: employees who are on the job all day can get food allowance for that day (120 yuan/month, which is now converted into 24 working days per month, that is, 5 yuan/day). Note: No food allowance will be given to those who take leave or make up for half a day. 2. Transportation subsidy: Now it is only given to interns who can't live in dormitories. The payment standard is 100 yuan per person per month, which is converted according to the actual working days. 3. Attendance Award: The payment standard is RMB 100 per person per month. If you arrive late and leave early within one month, 20 yuan will be deducted, 50 yuan will be deducted twice, 100 yuan will be deducted three times, and the monthly attendance award and a quarter of the post allowance will be deducted four times or more. That is, 80 yuan won the attendance award for being late or leaving early once, 50 yuan twice and 0 yuan three times, and 0 yuan was deducted for four or more attendance awards on the same day (all four times or the fourth time? ) 65438+ 0/4 of post allowance. Note: attendance bonus will not be deducted within half a day of personal leave, sick leave 1 day and three days of returning to school. 4. solatium Festival: 500 yuan Festival Gold will be paid on New Year's Day, May 1 Day and 1 October1Day respectively. (Pay attention to the payment standard for working less than xx months) 5. Employees who have worked in the company for one year will get a bonus of 100 yuan in the birthday month. 6. When regular employees leave their jobs, the company will give them some subsidies. The above is the introduction of the calculation method of pre-tax and after-tax salary. If workers know the calculation of payroll tax, they will be more aware of their actual wages.

Legal objectivity:

Article 3 of the Individual Income Tax Law: (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.