Calculation of pre-tax and post-tax salary

After-tax salary calculation formula: after-tax salary is the pre-tax salary deducted social security personal contributions, provident fund personal contributions, and personal income tax after the actual salary in hand. For most people's salary range, the social security personal contributions account for 11% of the pre-tax salary (8% for pension insurance, 2% for medical insurance and 1% for unemployment insurance), and the housing provident fund contribution ratio (the same for both individuals and units) ranges from 5% to 12% depending on the location, and some units may also have a supplementary provident fund. The unit contribution to social security accounts for about 30% of pre-tax salary. The individual contributions to social security and provident fund are taxable (deductible).

Legal basis:

"Chinese People's **** and State Individual Income Tax Law" Article 3 Individual income tax rate: (a) comprehensive income, applying three to forty-five percent of the ultra-progressive tax rate (tax table attached); (b) business income, applying five to thirty-five percent of the ultra-progressive tax rate (tax table attached); (c) interest, dividend income, property leasing income, interest, dividends, and other income, the tax rate of the tax rate of the tax rate of the tax table attached); (c) interest, dividend income, the tax rate of the tax rate of the tax rate of the tax rate of the tax rate of the tax rate of the tax rate of the tax rate of the tax rate of the tax rate of the tax rate of the individual income tax rate of the individual income tax rate, (c) interest, dividend, bonus income, property rental income, property transfer income and incidental income, the application of proportional tax rate, the tax rate of twenty percent.