Can personal income tax and social security be paid under the names of two different companies?

A person can only establish a labor contract relationship, so social security can only be paid by one company. However, the taxable income of withholding tax is not only the remuneration of labor contract. ?

Personal income tax is withheld and remitted by the two units that pay wages respectively. Then, the taxpayer chooses one of the local tax bureaus in two tax payment locations to pay back the personal income tax that exceeds the withheld personal income tax.

The company is in place A (foreign company), and the employee's household registration is in place B. Now the company pays five insurances and one gold for the employee's household registration (place B) through foreign service, but it is required to pay personal income tax in place A-this is ok. There will be no problem with the tax records of employees in their residences. The tax bureau has nothing to do with the social security bureau.

Extended data:

China's personal income tax is levied by combining source withholding and self-declaration, with the focus on source withholding.

The collection methods of personal income tax can be divided into monthly collection and annual collection Income from production and operation of individual industrial and commercial households, income from contracted operation and lease operation of enterprises and institutions, income from wages and salaries of specific industries and income obtained outside China shall be taxed on an annual basis, and the taxable amount of other income shall be taxed on a monthly basis.

Calculation method

Taxable income = monthly income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc. )-special additional deduction-other deductions determined according to law.

Baidu encyclopedia-personal income tax