At present, the common practice of calculating personal income tax on supplementary wages is to allow it to be calculated and returned to its month. The calculation formula is: the taxable amount of supplementary salary in the current month = (supplementary salary in the current month+salary income in the previous month)-expense deduction * applicable tax rate-quick deduction-personal income tax paid in the previous month.
Pre-tax salary: the salary form of each company is different. Some companies only have "salary" without any other subsidies, while others are divided into basic salary, performance and subsidies. No matter what name the company issues these funds, as long as they are subsidies and allowances in the nature of wages and salaries, including overtime pay and year-end awards; Or "the taxpayer's own salary and income from salary items should be viewed comprehensively, and the sum of these funds is commonly known as" pre-tax salary ". After-tax salary: After-tax salary is obtained by deducting five insurances and one gold (individual contributions) from pre-tax salary and then deducting a tax, that is, pre-tax salary-five insurances and one gold individual contributions-personal income tax after-tax salary. After-tax salary is what some people call "hand-held salary", but it is actually the salary on arrival.
legal ground
People's Republic of China (PRC) labor contract law
Article 30 The employing unit of labor remuneration shall pay laborers' labor remuneration in full and on time in accordance with the labor contract and state regulations. If the employer is in arrears or fails to pay the labor remuneration in full, the employee may apply to the local people's court for a payment order according to law, and the people's court shall issue a payment order according to law. Article 14 An open-ended labor contract refers to a labor contract in which the employer and the employee agree that there is no fixed termination time.
The employer and the employee may conclude an open-ended labor contract through consultation. Under any of the following circumstances, if an employee proposes or agrees to renew or conclude a labor contract, an open-ended labor contract shall be concluded in addition to the employee's proposal to conclude a fixed-term labor contract:
(1) The laborer has worked in the employing unit continuously for ten years;
(2) When the employing unit implements the labor contract system for the first time or the state-owned enterprise is restructured and re-concludes the labor contract, the employee has worked in the employing unit continuously for ten years and is less than ten years away from the statutory retirement age;
(3) Two fixed-term labor contracts have been concluded in succession, and the employee does not have the circumstances stipulated in Items 1 and 2 of Article 39 and Article 40 of this Law, and the labor contract is renewed.
If the employer fails to conclude a written labor contract with the employee within one year from the date of employment, it shall be deemed that the employer has concluded an open-ended labor contract with the employee.