How to match social security and personal tax for settlement in Shanghai

Requirements for social security and personal tax for settlement in Shanghai, how to understand how to match social security and personal tax for settlement in Shanghai? Today Mr. Wu shared with you how to match the tax and social security in Shanghai.

One, social security and personal tax will have the following mismatch

1. Personal tax base is generally equal to all the month's salary income, including allowances, bonuses, overtime, the social security is only the basic salary, it will be less than the personal tax, bonuses, overtime, etc., and a lot of enterprises will have such a situation, will lead to the majority of cases social security personal tax The first thing that you need to do is to get a good deal of money to pay for it.

2. Social security and personal tax payment company units are not consistent, will also be considered social security and personal tax payment mismatch. There are mainly the following cases:

(1) labor outsourcing or labor dispatch units to declare the payment of social security and personal tax, and did not submit the dispatch agreement, dispatch qualification certificates and other relevant documents;

(2) part of the payment, that is, their own unit of social security to pay the tax to find outsourcing companies to pay for the company; or their own unit of tax to pay social security to find the outsourcing company to pay for the company. Overall, the two are not in the same unit to pay, these two types of cases need to provide relevant documents;

(3) purely on behalf of the contribution, the simple point is not to work in Shanghai, but to find Shanghai's manpower outsourcing company to pay social security and personal taxes on behalf of the situation.

2. How to match social security and personal tax?

The best match is when the tax base is the same as the social security base and is the latest social wage or higher than the required social wage. If there is a difference, the difference should not be more than 10% (can be higher than the social security tax more than 10%, but the tax can not be lower than the social security.) The difference between the two is not as great as the difference between the social security system and the social security system.

Three, Shanghai social security tax base calculation

2022 Shanghai social security tax calculation rules:

1. The current year's personal contribution base should be based on the employee's own last year's average monthly wage income approved, that is, the previous year's average monthly salary during the period from January to December.

2 on the previous year, less than one year of work, according to the total wages divided by the actual number of months of work to calculate.

You can calculate the proportion of social security base and the amount of personal tax payment according to the formula, the amount of personal tax and wages, the proportion of social security base relationship is as follows:

Personal tax = (wages - the personal part of social security contributions) * tax rate - quick deductions

With the provident fund tax = (wages - the personal part of social security contributions - the personal part of the provident fund) * tax rate - quick deductions