In Shanghai, the salary of 10000 yuan is deducted, how much is left?

In Shanghai, the monthly salary is 1 ten thousand yuan. After deducting five insurances, one gold and one tax, the remaining salary is about 7855 yuan.

According to the Individual Income Tax Law and the Regulations on the Implementation of Individual Income Tax in the State Council, after deducting the social insurance premium and housing accumulation fund that individuals should pay, after deducting the expenses of 3,500 yuan, the excessive progressive tax rate is applied to pay individual income tax.

Personal income tax payable by employees = taxable income × applicable tax rate-quick deduction = (monthly income after deducting three insurances and one gold-deduction standard) × applicable tax rate-quick deduction.

We assume that the payment ratio of three insurances and one gold is 17% (endowment insurance 8%, unemployment insurance 1%, medical insurance 2% and provident fund 6%), and the calculation is as follows:

Personal income tax payable? = (10000-10000×17.5% 8% for old-age insurance, 0.5% for unemployment insurance, 2% for medical insurance, and about 7% for provident fund [housing provident fund may vary according to the contribution ratio of units] -3500 )× applicable tax rate-quick deduction.

Employee surplus salary = Payable salary-three insurances and one gold-personal income tax =1000-1750-395 = 7855.00 yuan.

Personal Income Tax Law

Article 2 Individual income tax shall be paid on the income of the following individuals:

1. Income from wages and salaries;

Article 3 The tax rate of individual income tax:

1. Income from wages and salaries is subject to the progressive tax rate of 3% to 45% (the tax rate table is attached).

Article 6 Calculation of taxable income:

1. For income from wages and salaries, the taxable income shall be the balance of monthly income after deducting expenses of 3,500 yuan.

the State Council

Regulations for the implementation of the individual income tax law

Article 25 According to state regulations, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by units and individuals shall be deducted from the taxable income of taxpayers.