After tax salary including provident fund?

A, after-tax salary is not counted as provident fund after-tax salary is deducted from the personal income tax and five insurance wages pre-tax salary refers to the total salary before paying personal income tax, that can be directly used to apply the national tax law for the taxation of the part. Social security (i.e., five insurance) generally includes: pension insurance, medical insurance, unemployment insurance, industrial injury insurance, maternity insurance, of which the latter two generally do not need to pay personally, and even if the unit to pay, generally not much. Pension insurance, medical insurance, unemployment insurance, the unit and individual contributions are generally not the same. Pre-tax salary = the sum of all income - (social security + provident fund). Second, after-tax salary including five insurance and gold 1, does not contain. After-tax salary refers to the pre-tax salary after deducting the five insurance and gold (pension insurance, medical insurance, industrial injury insurance, maternity insurance, unemployment insurance, provident fund) in the individual part of the personal contribution, personal income tax, the actual hand of the wage income. The personal contribution portion of the social insurance and the personal contribution portion of the housing provident fund are expensed before tax. Therefore, after-tax salary is how much, the company's actual payroll is how much, do not need to deduct another fee, after-tax salary refers to the actual payroll. 2, "five insurance and one gold" refers to five kinds of social insurance and a provident fund, "five insurance" includes Pension insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance; "one gold" refers to the housing provident fund. Among them, pension insurance, medical insurance and unemployment insurance, these three kinds of insurance are paid by the enterprise and individual **** the same premiums; industrial injury insurance and maternity insurance is completely borne by the enterprise, individuals do not need to pay. It is important to note that "five insurance" is legal, and "one gold" is not legal. Third, after-tax salary calculation is how after-tax salary refers to the pre-tax salary after deducting the five insurance and one gold (pension insurance, medical insurance, industrial injury insurance, maternity insurance, unemployment insurance, provident fund) in the personal contribution part, personal income tax, the actual hands of the wage income. The personal contribution portion of the social insurance and the personal contribution portion of the housing provident fund are expensed before tax. Therefore, the actual salary paid by the company is the amount of after-tax salary, and there is no need to deduct another fee, after-tax salary refers to the actual salary paid. The calculation method of personal income tax, personal income tax expense deduction standard was 2000, the twenty-first meeting of the Standing Committee of the eleventh National People's Congress on the 27th again to consider the draft amendment to the Personal Income Tax Law, the draft maintains the first trial, "wages, salaries and income deduction standard from 2000 yuan to 3500 yuan". At the same time, the first tier of individual income tax rate was revised from 5% to 3%. The calculation method of using the super progressive tax rate is as follows: tax payment = monthly taxable income * tax rate - quick deduction monthly taxable income = (payable salary - four pensions) - 3,500 actual salary = payable salary - four pensions - tax payment Note: If the calculation is for expatriates (including Hong Kong, Macao, and Taiwan), the starting point of the personal income tax should be set at 4,800 yuan.

The People's Republic of China **** and the State Individual Income Tax Law, Article 2 The following personal income shall be subject to individual income tax: (a) wages, salary income; (b) remuneration for services income; (c) remuneration income; (d) royalties; (d) royalties income; (e) income from operations; (e) accidental income. Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rates for individual income tax: (1) for comprehensive income, a super progressive tax rate of 3% to 45% is applicable; (2) for business income, a super progressive tax rate of 5% to 35% is applicable; (3) for income from interest, dividends and bonuses, income from property leasing, income from the transfer of property, and incidental income, a proportional tax rate of 20% is applicable. twenty percent. Article 6 of the Individual Income Tax Law of the People's Republic of China Calculation of Taxable Income: (1) The comprehensive income of a resident individual shall be the taxable income after deducting the expenses of 60,000 yuan, special deductions, special additional deductions, and other deductions determined in accordance with the law from the income of the resident individual for each taxable year.