Paid social security did not pay wages to declare personal income tax?

If you pay social security without paychecks, you have to file a personal income tax return.

Enterprises are required to file monthly individual income tax returns for all employees. The tax authorities may impose a fine of not more than 2,000 yuan on any enterprise that fails to declare according to the regulations. For underpayment of tax, a fine of 50 percent to three times the underpayment of tax will be imposed, as well as a late fee of five ten-thousandths of a cent per day. Serious offenses may violate criminal laws. Even if an employee does not receive a paycheck, if the company has reported the income to the personal tax system, the employee must pay personal income tax in accordance with the reported data. Payroll data is reported to the personal tax system by the human resources department, but actual payment may be delayed. In such cases, employees should communicate with their employers in a timely manner to ensure the accuracy of the payroll data.

Social security payment rules:

1, the main body of payment: usually the employee and the employer **** the same social security costs, respectively, in accordance with the prescribed proportion;

2, the base of payment: the base of social security contributions is generally based on the employee's wage income, calculated in accordance with a certain percentage;

3, the proportion of payment: different types of social security (such as pension insurance

3. Payment ratio: Different types of social security (e.g. pension insurance, medical insurance, etc.) have different payment ratios;

4. Payment time: Social security fees are usually paid on a monthly basis, and the specific time is stipulated by social security organizations in each region;

5. Payment area: Employees should pay social security fees at the social security organization in the place where they are working;

6. Replacement payment regulations: For the non-payment of social security fees, the repayment of the fees can be made in accordance with the regulations.

In summary, enterprises are required to declare personal income tax for their employees every month, and they will face heavy penalties for non-declaration or underpayment of tax. Employees should pay tax according to the reported data even if they have not received their salary, so employees should make sure that their salary data is accurate and keep communication with their employers to avoid personal tax problems arising from the enterprise's violation of rules or delayed payment of salary.

Legal basis:

The Law of the People's Republic of China on the Administration of Taxation Collection

Article 4

Laws and administrative regulations stipulate that units and individuals who are liable to pay taxes are taxpayers.

Laws and administrative regulations stipulate that units and individuals obligated to withhold and collect taxes on behalf of the taxpayer are withholding agents. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.

The Law of the People's Republic of China on Labor Contracts

Article 30

The employer shall, in accordance with the agreement of the labor contract and the provisions of the State, pay the labor remuneration in full and in a timely manner to the workers.

If an employer is in arrears or fails to pay labor remuneration in full, the worker may, in accordance with the law, apply to the local people's court for a payment order, and the people's court shall issue the payment order in accordance with the law.