Payroll tax = taxable income × payroll tax rate Special additional deductions include: children's education, continuing education, serious illness medical care, housing loan interest, housing rent, and support for the elderly.
: Taxable income = pre-tax income-(individual social security contribution+provident fund contribution)
In addition, the current deduction standard is 2,000 yuan for China citizens and 3,500 yuan after 20 11September1. For taxpayers who have no domicile in China but earn wages and salaries in China, and taxpayers who have domicile in China but earn wages and salaries outside China, an additional deduction of 2,800 yuan is currently determined, that is, a deduction of 4,800 yuan.
Among them, the individual contributions of social security and provident fund are different according to the city, and the calculation results are related to the payment base and the number of caps. You can consult the personnel department of the unit or the local social security/provident fund management institution. The 9-meter calculator increases the payment ratio and payment base of major cities, and it only needs to be simply switched.
Under what circumstances do enterprises need to pay economic compensation?
1 If a worker is sick or injured at work, and cannot engage in the original job or other jobs arranged by the employer after the medical treatment expires, the employer shall pay the economic compensation equivalent to one month's salary for each full year according to his working years in the unit. There is no twelve-month limit.
2. If the laborer is not competent for the job, and he is still incompetent after training or job adjustment, the longest economic compensation shall not exceed 12 months. If the working time is less than one year, the economic compensation room will be issued according to the standard of one year.
Paying taxes, also known as paying taxes, is the behavior and process of natural persons or legal persons paying taxes to the state tax authorities. For example, paying customs duties means that importers and exporters or their agents pay taxes to the banks designated by the customs within the specified date with the tax payment certificate issued by the customs.