Is the after-tax salary deducted from five insurances and one gold?

After-tax wages are not deducted from five insurances and one gold.

After-tax salary refers to the actual salary income after deducting the part paid by individuals and personal income tax from the pre-tax salary. Social insurance and housing accumulation fund paid by individuals are paid before tax. Therefore, the after-tax salary is actually paid by the company, and there is no need to deduct the expenses. After-tax wages refer to the wages actually paid.

Five insurances and one gold specifically include the following contents:

1. Old-age insurance: The purpose of old-age insurance is to protect the basic needs of the elderly and provide them with a stable and reliable source of life;

2. Medical insurance: the biggest advantage of participating in basic medical insurance is to implement social overall planning, have mutual assistance, enhance the ability to resist risks, and ensure the basic medical needs of employees;

3. Unemployment insurance: it is a system enforced by the state through legislation and set up by the society to provide material help to workers who have temporarily stopped their livelihood because of unemployment, so as to ensure the basic livelihood of unemployed people during unemployment and promote their re-employment. It is an important part of the social security system and one of the main items of social insurance.

4. Maternity insurance: the role of establishing maternity insurance system is to ensure that female workers can enjoy protection during childbirth and breastfeeding, so as not to stop working and fall into difficulties in life because of childbirth;

5. Work-related injury insurance: Work-related injury insurance is a social insurance system in which workers are injured, disabled or killed at work and temporarily or permanently lose their ability to work, and the society gives material help. All work-related injury insurance premiums are paid by the employer, and individual employees do not need to pay;

6. Provident fund: it is the long-term housing savings paid by the unit to employees. For employees to buy, build, rebuild, overhaul occupied housing, and no unit or individual may use it for other purposes.

The calculation method of deducting five insurances, one gold and one tax is as follows:

1, and the calculation formula of payroll tax is:

Taxable amount = (income from wages and salaries-five insurances and one gold-deduction) * applicable tax rate-quick deduction;

2. Personal income tax payable = taxable income * applicable tax rate-quick deduction;

3. The deduction standard is 3,500 yuan/month (applicable to wages and salary income);

4. Taxable income = monthly income after deducting three insurances and one gold-deduction standard.

To sum up, after-tax salary does not include five insurances and one gold. After-tax salary refers to the salary actually paid after deducting one's five insurances and one gold and paying personal income tax.

Legal basis:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.