When paying personal income tax, does the deduction of five insurances and one gold refer to the part borne by the individual?

Question 1: How to calculate five insurances, one gold and personal income tax? Personal income of employees in state-owned enterprises = basic salary+performance+bonus+subsidy, assuming a total personal income of 8,000 yuan:

1. The "three insurances and one gold" that the individual should bear should be deducted: 8000×22.2%+3= 1779 yuan. The above proportion comes from the 20 16 payment ratio of five insurances and one gold provided by the social security inquiry network:

1. Old-age insurance: the employer pays 20% and the employees pay 8%.

2. Medical insurance: the employer pays 10%, and the employee pays 2%+3 yuan (serious illness as a whole).

3. Unemployment insurance: employers pay 1%, and employees pay 0.2%.

4. Work-related injury insurance: the employer pays 0.3%, and the employees pay 0.

5. Maternity insurance: the employer pays 0.8% and the employee pays 0.

6. Housing accumulation fund: 12% by the employer and 12% by the employees.

Two. Calculation of personal income tax payable:

Taxable income: 8000-1779-3500 = 2721yuan.

Personal income tax payable: 272/kloc-0 /×10%-105 =167.10 yuan.

1, personal income tax calculation method:

Taxable income = wage income-various social insurance premiums-exemption amount (3,500 yuan)

Taxable amount = taxable income x tax rate-quick deduction

Note: If foreigners (including Hong Kong, Macao and Taiwan) are counted, the tax exemption amount is set at 4,800 yuan.

2. The adjusted 7-level excess progressive tax rate 1, 20 1: the quick deduction of the taxable income tax rate for the whole month (RMB). Do not exceed 1500 yuan, 3% 0 exceeds 1500 yuan to 4,500 yuan,105 exceeds 4,500 yuan to 9,000 yuan, 20% 555 exceeds 9,000 yuan to 35,000 yuan, and 25%/kloc-0.

Salary received: 8000- five insurances and one gold payment 1779- personal income tax 167. 10=6053.90 yuan. Question 2: Is it necessary to pay personal income tax for the part paid by individuals in five insurances and one gold? No, you need to deduct it. Question 3: Is the personal income tax paid according to the amount before deducting five insurances and one gold or after deducting five insurances and one gold? Personal income tax shall be paid according to the amount after deducting five insurances and one gold.

(1) Let me talk about the calculation method of individual tax first:

Quick deduction of tax payable rate

0- 15003%0

1500-4500 10% 105

4500-900020%555

9000-3500025% 1005

35000-5500030%2755

55000-8000035%5505

80000 and above 45% 13505

Note: I copied this directly from the excel table. Can be copied to 07excel.

Calculation: First of all, your salary income is X, and five insurances and one gold * * * count as Y, then the tax base you should pay is W = X-Y-3500 (if W is negative, you don't have to pay a tax; 3,500 is a statutory allowance). Then look up the table to see which line W is in, and determine the tax rate A and the deduction B. His individual tax is Z=w*a-b, and his actual salary is X-Y-ZY-Z.

For example, if a person's monthly salary is 6,300, and five insurances and one gold are deducted 1449 (the conventional ratio should be 23%), then his tax base w = 6,300-1449-3,500 =1351,and the tax rate for table lookup is 3%, which is deducted quickly.

(2) Examples of calculation methods of year-end one-time bonus:

Suppose the year-end bonus is 10000 yuan, divide it by 12 months to get 833.33, and put 833.33 in the above table to find that it is in the 3% tax rate file, then your year-end bonus tax = 10000 * 3%-0 (quick deduction is 0)=300 yuan.

The main difference between the year-end bonus and salary is that you can't deduct the student fee of 3,500 after being allocated to 12 months, because the student fee can only be deducted once a month, and it has been deducted when the monthly salary is paid. Question 4: How to calculate individual tax, five insurances and one gold? First of all, five insurances and one gold: five insurances and one gold are divided into personal burden part and unit burden part. Its calculation method is the payment base * the rates of various insurances. The payment base is determined according to your average monthly salary in the previous year and your local average salary level in the previous year. You don't have to worry about how to set the base, the personnel department of your unit will do it. Of course, some units will also give you an understatement in order to pay less for the part that the unit should bear. If you are more concerned about this, you can apply to the labor arbitration department for arbitration if your unit underreports.

Secondly, say a tax. Under normal circumstances, it is the monthly salary that generates a tax. The monthly salary tax calculation method is: (pre-tax salary-social security-provident fund-other pre-tax deductions -3500)* tax rate-quick deduction. For example, your pre-tax salary is 6000 yuan, your monthly social security and provident fund contributions are 1000 yuan, and you donate to 200 yuan through formal channels, so your monthly tax is (6000-1000-200-3500) * 3% = 39 yuan.

For the specific rates of various social security and provident funds, as well as the tax rates and quick deduction of individual taxes, Baidu can find Question 5: Is the five insurances and one gold deducted before personal income tax? Income from wages and salaries is subject to the nine-level excess progressive tax rate table of individual income tax.

Monthly taxable income (including tax income) tax rate% quick deduction (yuan)

No more than 50 out of 5 00 yuan.

More than two 500 yuan and less than 2,000 yuan 10 25

More than 2000 yuan to 5000 yuan 15 125

More than 5000 yuan to 20000 yuan 20375

More than 20,000 yuan to 40,000 yuan 25 1375

More than 40,000 yuan to 60,000 yuan 30 3375

More than 60,000 yuan to 80,000 yuan 35 6375

More than 88,000 yuan to100,000 yuan 40, 10375

Jiuduo 100000 yuan 45 15375 Question 6: When paying personal income tax, does the deduction of five insurances and one gold refer to the part borne by individuals? When paying personal income tax, the "five insurances and one gold" borne by individuals can be deducted from the total wages. For example, your total salary is 3,800 yuan, and the "five insurances and one gold" borne by individuals is 300 yuan, so the base for calculating personal income tax is 3,500 yuan.

The five insurances and one gold undertaken by the unit have nothing to do with individuals. Question 7: Does it mean paying only one tax or including five insurances and one gold? According to the individual income tax law, no individual income tax is levied on five insurances and one gold. Question 8: How to calculate personal income tax without paying five insurances and one gold? Landlord, the labor law stipulates that students can't sign labor contracts, which is similar to hiring child labor. That's why the company didn't pay you social security and provident fund, which is ok.

Personal income tax has nothing to do with paying five insurances and one gold. As long as your income reaches the tax threshold, you have to pay a tax.

The monthly salary is 6K. Without five insurances and one gold, tax = (6000-3500) *10%-105 =145 yuan. Question 9: Should the company deduct personal income tax if it fails to pay five insurances and one gold? No, it is illegal not to pay the five insurances and personal income tax. According to Article 17 of the Labor Contract Law, a labor contract shall have the following clauses:

(7) Social insurance;

According to the individual income tax law:

Rule number one. Individuals who have a domicile in China or have no domicile in China for one year or more shall pay individual income tax on income obtained from inside and outside China according to the provisions of this Law.

Individuals who have neither domicile nor domicile in China, or individuals who have lived in China for less than one year, shall pay individual income tax on their income obtained from China in accordance with the provisions of this Law.

Article 2: Personal income tax shall be paid for the following personal incomes:

1. Income from wages and salaries;

However, the housing provident fund in the Labor Law is not mandatory, and the company can choose whether to pay the provident fund according to the situation. Question 10: Is the personal income tax calculated according to the salary after deducting five insurances and one gold, or according to the salary after deducting five insurances and one gold incentive? The monthly bonus should be taxed.

The monthly salary is 2000, and the bonus 1000 is deducted according to 2000 or 1000? Not 2000 or 1000, but their total is 3000.

Taxable amount (3000-2000)* 10%-25=75