Do you have to report personal tax even if you didn't pay social security

In our country if the employer did not pay social security to the workers is illegal, the social security bureau can order to make up the payment, but did not pay social security does not affect the collection of personal income tax. Therefore, the next step will be to introduce you to the knowledge about the failure to pay social security also have to report personal tax and its related aspects, I hope to be able to help you solve the corresponding problems.

A, did not pay social security also have to report personal tax

Not pay social security personnel need to report personal tax, which is required by state law. There is no salary according to the actual amount of accounts, but personal tax is also paid in accordance with the law.

Two, what is the applicable tax rate for personal income tax

1, comprehensive income (wages, salary income, income from labor remuneration, income from manuscripts, royalty income), applying the 7-tier excessively progressive tax rate, the tax is calculated on the basis of the monthly taxable income. The tax rate is divided into levels according to the individual monthly wages and salaries taxable income, the highest level is 45%, the lowest level is 3%, ****7 levels.

2. Business income is subject to a 5-tier over-progressive tax rate. Applicable to the annual calculation, monthly advance payment of taxes on the production, business income of individual business households and enterprises and institutions of the contracting and leasing of the annual taxable income division of the graded range, the lowest level of 5%, the highest level of 35%, ****5 levels.

3, proportional tax rates. Individual income tax on interest, dividends, bonus income, property leasing income, property transfer income, incidental income and other income is levied on a sub-calculated basis, applying a proportional tax rate of 20%.

Three ways to collect social insurance premiums

1. Proportionate premium system

This method is based on the insured's salary income, and stipulates a certain percentage, so as to collect premiums. The main purpose of social insurance is to compensate the insured for the loss of income during a risky accident in order to maintain a minimum living, so it is necessary to refer to the income on which the insured normally depends, on the one hand, as a measure of the standard of payment, and on the other hand, as the basis for the calculation of premiums.

The greatest defect of the proportional premium system based on work is that the burden of social insurance is directly linked to wages. Whether the employer and employee both pay social insurance premiums or one of them pays social insurance premiums, the burden of social insurance manifests itself in the form of an increase in the cost of labor, which results in the crowding out of labor by capital, and consequently in an increase in unemployment.

2. Equalization of premiums

This means that the same amount of premiums is charged irrespective of the income of the insured or his employer. This system has the advantage of simple calculation, easy to implement; and the use of this method of collecting insurance premiums in the country, in its payment, generally also use the equalization system, with the meaning of equal income and expenditure. But its defect is that low-income people and high-income people pay the same premiums, in terms of affordability is obviously unfair.

According to the law can be known, did not pay social security personnel need to report personal tax, which is required by state law. No salary is recorded according to the actual amount, but personal tax is also paid in accordance with the law.