Where is the social security tax refund for flexible employment?

Flexible employees who meet the tax refund policy shall first apply for tax refund to the tax service hall of the competent tax bureau with their identity documents (photocopies) and original payment vouchers, and then go through the examination and tax refund procedures with the social insurance agency with the Application Form for Tax Refund of Social Insurance Fees issued by the tax department. Those who meet the refund policy and enjoy social security subsidies and flexible employment apply for refund. Before the month 15, I will present my ID card (copy) to the window of Jie Zhen Party-mass Service Center to issue a refund notice, and then go through the formalities of reviewing the refund at the social security agency. If I fail to handle it in time, Ministry of Human Resources and Social Security District will initiate a refund from June 16 to June 19 of the current month, and return the refund to my social security card. The relevant tax refund policy shall be determined by the people's society and the tax department through consultation. If there is any adjustment, the adjusted policy shall prevail.

Because the flexible employment mode is different from the traditional employment mode of employees, according to the provisions of the individual income tax law, the comprehensive income of individual residents is taxable income with the balance after deducting 60 thousand yuan from the income of each tax year and the balance after special additional deduction, special additional deduction and other deductions determined according to law. For example, the total income of flexible employees of 202 1 is 1 ten thousand yuan. After deducting the social insurance expenses such as pension insurance and medical insurance paid by flexible employees, it is about 1 10,000 yuan per year. After deducting the expenses of 60,000 yuan, it is about10.2 million yuan per year after deducting special additional expenses, such as supporting parents. If there are children's education expenses, continuing education expenses, serious illness medical treatment, etc. Flexible employees with an annual income of 654.38 million yuan basically do not pay personal income tax. If your annual income exceeds 6,543,800 yuan, after deducting the expenses of 60,000 yuan, the balance after deducting special additional deductions such as social insurance and medical insurance is taxable. For on-the-job employees, because the unit will deduct personal income tax in accordance with the relevant regulations when paying wages or bonuses every month, the personal income tax of employees in the unit basically does not need to be declared by individuals, but only needs to be calculated at the end of each year.

legal ground

Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law

Article 78 If a taxpayer discovers that he has overpaid taxes and asks for a tax refund, the tax authorities shall verify and handle the tax refund formalities within 30 days from the date of receiving the taxpayer's application for tax refund.