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20 19 calculation method of wage tax deduction? What percentage is deducted from salary of 6000? Social security of 260 pounds
Regardless of administrative units, institutions or enterprises, the calculation methods, standards and applicable tax rates of personal income tax on wages and salaries are unified throughout the country. The specific calculation method is as follows:
If the personal wage income is 9500 yuan (social security is regarded as deducted, that is, social security factors are ignored), the personal income tax payable is: (9500-3500)×20%-555=645 yuan;
A brief analysis is as follows:
The calculation formula of individual tax on wages and salaries is:
Taxable amount = (salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction.
According to the taxable income of 9500-3500=6000 yuan, the tax rate is determined to be 20%, and 555 yuan is deducted quickly.
The current tax threshold for wages and salaries in China is 3500 yuan (that is, the exemption amount), and the seven-level excess progressive tax rate is applicable. The calculation method is as follows:
1, payable personal income tax = monthly taxable income * tax rate-quick deduction;
2. Monthly taxable income = (salary payable-five insurances and one gold)-3,500;
3. Actual salary = salary payable-five insurances and one gold-tax payable;
Note: According to the current tax regulations in China, the part of "five insurances and one gold" borne by individuals is allowed to be deducted when paying taxes on wage income.
"Five insurances" refers to five kinds of insurance, including endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance; "One gold" refers to the housing accumulation fund. Among them, endowment insurance, medical insurance and unemployment insurance are premiums paid by enterprises and individuals, while industrial injury insurance and maternity insurance are entirely borne by enterprises, and individuals do not need to pay them. It should be noted here that "five risks" are legal, but "one gold" is not.
Deduction standard: 20 11September1After adjustment, the wage and salary tax is calculated according to the threshold standard of 3,500 yuan/month.
The calculation method of individual tax is shown in the picture (including personal income tax rate table):
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