If you have an employment relationship with the parent company and subsidiaries, then your income belongs to wages and salaries. Only when the parent company pays wages and salaries can the expenses be deducted and the personal income tax withheld be calculated according to the provisions of the tax law; The wages and salaries paid by subsidiaries are no longer deducted, and the applicable tax rate is determined directly according to the full payment, and the personal income tax withheld is calculated. You should also take the original detailed wages, payroll slips (books) and original tax payment vouchers provided by the two payment units, choose to fix them in the local tax authorities to declare wages and salary income on a monthly basis, and finally settle the personal income tax on their wages and salary income, and refund more and make up less.
If you have an employment relationship with the parent company, but not with the subsidiary company, and you provide services or part-time jobs for the subsidiary company in an independent capacity, then the income you get from the parent company belongs to wages and salaries, and the income you get from the subsidiary company belongs to labor remuneration. You should pay personal income tax in accordance with the provisions of wages, salary income and labor remuneration respectively.
I hope this information is helpful to you.