There are no special provisions on the salary scale. Like employees, they can sign labor contracts, pay social security and withhold individual taxes. First of all, it is not illegal to allow a person to receive wages from two companies at the same time and declare and pay taxes according to law; Note that if there is a special additional deduction, you can only choose to deduct the same special additional deduction from the income obtained in a tax year, and do not deduct it again; Many accountants require each unit to deduct a basic deduction of 5,000 yuan per month. Does repeated deduction have any effect? The solemn answer is: no, at the end of the year, through the final settlement, we will refund more and make up less; It should also be noted that if the comprehensive income is obtained from more than two places, and the annual income after deducting the special additional deduction from the comprehensive income exceeds 60,000 yuan, remember not to forget to settle the tax in the following year.
Salary process:
1. First, you should inform the bank in advance to withdraw cash from the bank, and the denomination should be calculated;
2. Cash withdrawal should be accompanied by cashier, accountant and security personnel to ensure absolute safety;
3. The distribution site should be neat and orderly, and migrant workers should be excluded from tidying their hair;
4. Make a pay slip or note in advance, and the payee will sign it and press the fingerprint;
5. It is best not to take the lead, which requires authorization.
6. At the time of payment, the cashier and the accountant handed over some cash, and then paid it to the migrant workers, and posted a notice: Pay the money in person, and leave without making up.
To sum up, if the products produced by the laborer are unqualified, the employer may deduct the wages according to the labor contract or legal and effective rules and regulations, but as long as the laborer provides normal labor, the wages paid by the employer shall not be lower than the minimum wage standard.
Legal basis:
Article 9 of the Individual Income Tax Law of People's Republic of China (PRC)
Individual income tax shall be paid by taxpayers, and the units or individuals who pay the income shall be withholding agents. If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.
Article 28 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China
When individual residents obtain income from wages and salaries, they can provide withholding agents with information about special additional deductions, and withholding agents will deduct special additional deductions when withholding taxes. If a taxpayer obtains income from wages and salaries from two or more places at the same time, and the withholding agent deducts special additional deductions, the same special additional deduction item can only be deducted from the income obtained from one place in a tax year.