Personal income tax deduction standard for five insurances and one gold

Legal analysis: 1, five insurances and one gold should be deducted from the salary first, and then the tax should be deducted.

Five insurances and one gold are deducted from the salary, and then a tax is deducted. Social security and provident fund are deducted at the same time, in no order. After deducting five insurances and one gold, the special tax deduction items will be deducted. If the remaining amount is more than 5000 yuan, personal income tax will be deducted. If it is less than 5000 yuan, it shall be exempted from personal income tax.

Special deductions include children's education, continuing education, supporting parents, mortgage/rent, serious illness medical care, etc.

2, five insurance and one gold payment ratio

The payment ratio of five insurances and one gold is different in different regions, and there is little difference between five insurances and provident fund. The following is the payment ratio of five insurances and one gold in Beijing:

Note: From May 20 19/day, the contribution rate of unit endowment insurance decreased from 1 9% to16%; Medical insurance should be merged with maternity insurance, but there is no specific policy at present.

The proportion of individual five insurances and one gold payment is 22.2%+3 yuan, and the proportion of unit payment is 39.9%. In addition, there are minimum and maximum payment bases for five insurances and one gold, of which the lower limit of payment base for endowment insurance and unemployment insurance is 40% of the average wage of employees in this city last year, the lower limit of payment base for medical insurance, maternity insurance and work injury insurance is 60% of the average wage of employees in this city last year, and the lower limit of payment base for provident fund is the minimum wage standard of employees in this city last year. The maximum payment of five insurances and one gold is three times the average salary of employees in this city in the previous year.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.

Article 60 The employing unit shall declare on its own and pay social insurance premiums in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.

Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.