How to pay taxes and social security, how to calculate

1, the salary is 3800 yuan. At present, there is no need to pay personal income tax, and the base for paying social security should be 3800 yuan.

On August 3, 2065438, the decision to amend the individual income tax law was passed, and the threshold was adjusted to 5,000 yuan per month. The latest starting point and tax rate are implemented from August 18 to August 1 year 10.

2. There are three kinds of social insurance that individuals need to pay: endowment insurance, medical insurance and unemployment insurance.

The specific algorithm is: social security payment amount = social security payment base × social security payment ratio.

The proportion of social security contributions varies from place to place and from industry to industry every year. Taking 20 16 Beijing social security contribution ratio as an example, the calculation method is as follows:

Endowment insurance premium: the unit pays 19% and the individual pays 8% (the unit pays 3800× 19%=722 yuan and the individual pays 3800×8%=304 yuan).

Unemployment insurance premium: the unit pays 0.8% and the individual pays 0.2% (the unit pays 3800×0.8%=30.4 yuan and the individual pays 3800×0.2%=7.6 yuan).

Medical insurance premium: unit pays 10%, and individual pays 2% (unit pays 3800× 10%=380 yuan, and individual pays 3800×2%=76 yuan).

Industrial injury insurance and maternity insurance do not need to be paid by individuals, but are all paid by enterprises.

Extended data:

How to calculate social insurance premium

Payment amount = payment base * payment proportion.

1, social security payment base

Social security payment base refers to the wage base used by enterprises or individual employees to calculate and pay social insurance premiums. This base multiplied by the prescribed rate is the amount of social insurance premiums that enterprises or individuals should pay.

Local social security payment bases are linked to local average wage data. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year. Once a year, it will not change within one year after confirmation. The time to apply for adjusting the social security base is generally in July.

Enterprises generally take the total wages of enterprise employees as the payment base, and individual employees take half of their average monthly salary in the previous year as the salary base for individuals to pay social insurance premiums.

In China, the payment base is approved by the social insurance agency according to the employer's declaration.

2. Payment ratio

Payment ratio, that is, the collection rate of social insurance premiums. China's "Social Insurance Law" does not make specific and clear provisions on the collection rate of social insurance. According to China's current social insurance policy, different types of social insurance have different collection ratios.

References:

Baidu encyclopedia-social insurance