Shanghai social security tax rate

Shanghai social security tax rates are as follows:

From 2002 1 July1day, the upper limit of social security payment base in this city was adjusted to 3 10 14 yuan/month. The lower limit of social security payment base should be 60% of the average wage of employees in full-caliber urban units. Considering the impact of COVID-19 epidemic on economic and social development, in order to reduce the burden on enterprises, according to the Notice of the Ministry of Finance of Ministry of Human Resources and Social Security, State Taxation Administration of The People's Republic of China, on Relevant Issues Concerning Social Insurance Payment in 20021year (No.2 issued by the Ministry of Human Resources and Social Security [202 1]), the lower limit of social insurance payment base in this city will be put in place in two years, and the social insurance payment base in Shanghai will be 202 from July 20021year.

Average salary in 2020: 10338 yuan/month.

2021July 20221-June 30, Shanghai social security payment base upper and lower limits

Payment base: 10338 yuan/month as the calculation base of social security payment.

Upper limit of payment base: 3 10 14 yuan/month.

Lower limit of payment base: 5975 yuan/month 2. Revision of Shanghai's tax threshold

1, the wage income deduction standard is raised to 5000 yuan.

2. Adjust the structure of wage income tax rate from 9 to 7, cancel the two tax rates of 15% and 40%, and reduce the minimum tax rate from 5% to 3%.

3. Adjust the tax rate range of income from production and operation of individual industrial and commercial households and income from contracted operation. The first tax rate table of income from production and operation is adjusted from the annual taxable income of 5,000 yuan to15,000 yuan, and other tax rates are also adjusted accordingly.

4. The tax payment period is changed from 7 days to 15 days, which is 8 days longer than the current policy, which further facilitates the tax declaration of withholding agents and taxpayers.

Three, Shanghai tax threshold calculation formula

The tax threshold is 5,000 yuan, and the calculation method of excess progressive tax rate is as follows:

1, tax amount = monthly taxable income × tax rate-quick deduction

2. Monthly taxable income = (salary payable-four gold) -5000.

3. Actual salary = salary payable-four gold-tax payment