Social security one-time compensation agreement

The actual online declaration of Xiamen Local Tax is as follows:

1. The tax item is salary, and the taxable item is "one-time compensation for termination of contract".

2. Social security is divided into two kinds of social security payment for previous years and current normal month. When calculating the compensation for termination of labor contract, if it is the social security payment for previous years, it will be directly deducted from the income and then fill in the declaration; if it is the social security payment for the current month, it will be filled in the column of donations and deductions. In addition to the above-mentioned social security contributions can be deducted from the income, three times the average salary of the previous year can also be deducted directly from the income, i.e., income - social security contributions - three times the average salary of the previous year = the balance, and the balance is entered in the declaration form, "Income column".

3, the number of months of assessment should be greater than or equal to 1, less than or equal to 12 (the longest can only be assessed for 12 months).

4. "Expense deduction standard" is the same as the above "normal monthly salary income".

5. Taxable income (taxable amount) = (Compensation (taxable income) - Donation deduction and others) ÷ Number of months of assessment - Deductible standard deduction.

If the result of the calculation is negative, the default is 0.

6. The tax rate and the number of quick deductions are automatically filled in according to the "Taxable Income (Taxable Amount)" compared with the tax rate table (the comparison table is shown in the "Salary and Wage Tax Rate Table").

7. The amount of tax to be withheld = taxable income (taxable amount) × tax rate - the number of quick deductions × the number of months of assessment.

8. "Paid tax, credit or deduction" is optional, if filled in should be a positive number.

9. The amount of tax to be deposited = the amount of tax to be withheld - the amount of tax paid, the amount of credit - the amount of exemption;

If the result of the calculation is a negative number, it will be 0 by default.

Specific operational instructions

1. Tax item: Personal Income Tax - Salary and Wage Income

2. Item: one-time compensation for termination of contract

3. Document number: the number matching the type of document

4. Compensation (amount of taxable income) = total income from economic compensation - three times the average wage of the local employees in the previous year - actual contributions to social insurance premiums and housing provident fund calculations to fill in the blanks, and if it is a negative number or zero, then zero declarations

Social security is divided into the retroactive payment of Social security in previous years and the current normal month to pay two kinds of social security, the calculation of compensation for the termination of labor contracts, if it is to make up for the previous year's social security contributions, it will be directly deducted from the income and then fill in the declaration, if it is the current month to pay social security, it will be filled in the column of donations and credits. In addition to the above-mentioned social security contributions can be deducted from the income, three times the average salary of the previous year can also be deducted directly from the income, that is, income - social security contributions - three times the average annual salary of the previous year = the balance of the balance entered in the declaration form "Income column".

For example: Xiamen 2011 social wage 3842 yuan last year 3 times the average annual wage = 3842 * 3 * 12 = 138,312 yuan actual amount of compensation paid for 90,000 yuan, social security 300 yuan, compensation (including tax income) = 90,000-3842 * 3 * 12-300

If the calculation result is a negative number or zero is Directly fill in 0

5, the number of assessment period should be greater than or equal to 1, less than or equal to 12 (the longest can only be assessed for 12 months). Generally fill in according to the actual working life

6, "donations and other deductions" is usually 0, only fill in the amount of donations or other items based on the tax law or documents allowed to be deducted before personal income tax.

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