Specifically, at present, all enterprises should use the natural person tax management system to declare employees' personal income tax. After completing the personnel information submission and getting feedback, you should choose the comprehensive income declaration, then choose the normal salary and salary, choose the taxpayer who needs to declare and fill in his report, and fill in how to record the account. If the salary is zero, but the social insurance premium exists, fill in the social insurance premium column truthfully, otherwise, select the fourth step above to submit the report, click Send to declare, and enter the declaration password to complete the declaration operation.
Please ask questions if you have any questions.
I am glad to answer your question: the salary of employees is zero, and the unit only pays social security. How to declare a tax?
The social security declared and paid by the enterprise is divided into the part that the unit should bear and the part that the individual should bear. The so-called employees' wages are zero, and enterprises undertake social security, which is divided into the following situations:
Enterprises only bear the part of social security expenses paid by enterprises, and the social security part that should be borne by individual employees. Individuals need to hand it over to the enterprise in cash or deduct it from the later salary, which is really zero salary.
Suppose: the enterprise pays social security 136 1.53 yuan for its employees in the current month, and the part that should be borne by individuals is 36 1.53 yuan. If the employee needs to pay the corresponding cash to the enterprise in the current month, the employee's salary in the current month is zero yuan.
Accounting treatment is as follows:
1) Extract the social security that employees should bear by the enterprise.
Borrow: management fee-social security 1000 yuan (the enterprise undertakes social security)
Loan: Payable wages of employees-social security 1000 yuan (the enterprise shall bear social security).
2) Enterprises pay social security for employees.
Debit: Payroll payable to employees-social security 1000 yuan (the enterprise undertakes social security).
Other receivables-3,665,438 yuan for employees +0.53 yuan (individual social insurance)
Loan: bank deposit 136 1.53 yuan.
3) Employees pay cash corresponding to the social security undertaken by individuals.
Debit: Cash on hand 36 1.53 yuan.
Loan: Other receivables-3,665,438 yuan+0.53 yuan for employees (individual social insurance)
4) Tax declaration
When employees declare individual taxes in the next month, their "accumulated income" is the income declared by the enterprise last month. If an employee joins the company in the first month, his "accumulated income" is zero.
Enterprises undertake social security, not only the social security paid by enterprises, but also the social security paid by employees. Enterprises no longer collect cash or withhold it afterwards, but pay it in full.
Suppose: the enterprise pays social security 136 1.53 yuan for employees in that month, and the part that should be borne by individuals is 36 1.53 yuan, while the part that should be borne by the enterprise is actually 36 1.53 yuan, not zero yuan.
Through the analysis of accounting entries, we can be more clear:
1) Extract the social security that employees should bear by the enterprise.
Borrow: management fee-social security 1000 yuan (the enterprise undertakes social security)
Loan: Payable wages of employees-social security 1000 yuan (the enterprise shall bear social security).
2) Accounting entries for enterprises to pay social security for employees.
Debit: Payroll payable to employees-social security 1000 yuan (social security is borne by the enterprise).
Payable staff and workers-wages and salaries 3,665,438+0.53 yuan (personal social security)
Loan: bank deposit 136 1.53 yuan.
3) The enterprise undertakes the social security of employees. In fact, enterprises directly deduct the amount of social security that employees should bear as the amount of wages, and should make the following accounting entries.
Borrow: management fee-salary: 3,665,438 yuan +0.53.
Loan: Payable salary for employees-salary is RMB 3,665,438+RMB 0.53 (social security for individuals).
It can be seen from the above accounting entries that the employee's monthly salary should be RMB 3,665,438 +0.53, but after deducting the social security amount of RMB 3,665,438 +0.53 that should be borne by the individual, the actual salary is zero, resulting in the illusion that his monthly salary is zero.
Therefore, when an enterprise withholds and declares personal income tax on employees' wages and salaries, its "accumulated income" is "income declared for it last month +36 1.53 yuan"; If an employee is employed for the first month, his "accumulated income" is 36 1.53 yuan.
Some enterprises do not pay wages for several months due to business reasons, but declare and pay social security normally. In this case, how should I file my tax returns every month?
Suppose: the monthly salary of employees in an enterprise is 8000 yuan. Due to special reasons, enterprises generally don't pay his salary, and only pay 3000 yuan of social security every month, and the part that individuals should bear is 950 yuan.
At the end of the year, the enterprise will deduct the accumulated social security from the salary and pay it to the employees in one lump sum.
In this case, when the enterprise declares the individual tax on wages and salaries for the employee every month, it should declare and pay taxes according to the monthly salary of 950 yuan instead of zero salary.
We analyze the accounting entries as follows:
1) The employee's salary is 8000 yuan, and the accountant should accrue the salary.
Borrow: management fee-salary 8000 yuan.
Loan: Payable employee salary-salary is 8000 yuan.
2) Extract the social security that employees should bear by enterprises.
Borrow: management fee-social security 2,050 yuan (the enterprise undertakes social security).
Loan: Payable employee salary-social security 2050 yuan (the enterprise undertakes social security).
3) Pay social security
Borrow: Payable employee salary-salary 950 (individual bears social security)
Salary payable to employees 2050 (social security undertaken by enterprises)
Loan: 3000 yuan from the bank.
From the above accounting entries, it can be seen that after the enterprise pays social security for employees, although it does not pay employees cash wages, the balance of wages that the enterprise should pay to employees has become 7050 yuan, indicating that the wages corresponding to the amount of social security that employees should bear have generated capital outflow, that is, this part of wages has been paid.
Therefore, when reporting this month, although it seems that no salary is paid to employees, the amount of social security paid by individuals this month should actually be reported as the salary and salary of this month, not as zero salary.
This situation is rare in practical work. There are usually two situations in which employees' wages are zero.
One is that this person's social security is affiliated with a third-party company and needs to declare a tax. In this case, the third-party company is only responsible for paying social security for the person, and there is no wage flow. It is understandable that the salary is 0. In this case, the tax payable at the time of tax declaration is 0. As for how much taxable income should be filled in, it needs careful consideration. If it is less than 5000, you don't have to pay a tax. However, from June 20 19 to June 20 19, the new tax system was adopted and the method of consolidated taxation was adopted. The merged items include "salary, remuneration for labor services, remuneration for manuscripts and royalties".
If the employee's actual salary is 0, but he gets other remuneration elsewhere, the base of tax declaration is too high, which may cause the employee to pay back the tax in the next year's final settlement. Therefore, it is suggested that the tax declaration base should be set at 5,000 yuan above the local minimum wage when the salary is 0, and the declaration base should include the social security and medical insurance expenses borne by employees, excluding the enterprise part.
In another case, the employee is an enterprise employee, but he does not provide labor normally, so the actual salary is 0. It should be noted here that an employee enterprise with an actual salary of 0 does not have a base of 0 when declaring a tax for him, because the base of declaring a tax is generally the employee's salary payable (usually also called pre-tax salary), while the actual salary of 0 refers to the actual salary (also called after-tax salary), and the relationship between pre-tax salary and after-tax salary is: after-tax salary = before-tax salary-
Although employees do not provide labor, it is the obligation and responsibility of enterprises to pay social security and provident fund for employees. Therefore, even if the actual salary is 0, the base of tax declaration is at least the personal part of social security and the personal part of provident fund.
All of the above are analyzed from the perspectives of rationality, compliance and legality. Although the final tax is 0, the declaration base is wrong and there are potential risks.
The employee's salary is zero, and the unit only pays social security. Do you need to declare tax?
As we all know, if the salary is 0, the corresponding personal income tax is definitely 0, then the declaration of personal income tax is naturally 0. But before we declare, we need to find out why the employee's salary is 0?
(1) The salary caused by employee's resignation is 0.
If an employee leaves his job, but doesn't find his next home immediately. After consulting with the company, the company helped pay social security for several months. Then when you declare personal income tax for employees, you can declare it directly in the tax control system.
(2) The employee is on the job, but due to business reasons, the employee's monthly salary is not paid.
If the employee is on the job, but due to performance appraisal or company operation problems, the salary of the current month is stopped, and it will be paid after 1-3 months. Then it is also possible. Then the monthly salary is 0, and so is it. Personal income tax should be declared at 0.
However, if an employee is on the job and simply does not pay the employee and will not reissue it in the future, it may violate the labor law. Because there are regulations in various places, the monthly salary cannot be lower than the local average social security salary, so there is a minimum wage.
Therefore, when the employee's salary is 0, it is suggested to find out the reason why the salary is 0 first. Then you will declare zero personal income tax. Part of the company's social security can be normally included in the company's social security expenses.
The employee's salary is zero, and the social security paid by the unit is divided into two types:
If the salary payable is zero, the responsibility of the enterprise only needs to pay the part of the social security that the enterprise should pay, and the personal part that the employee should pay is remitted by the existing enterprise, and should be recorded in other receivables when bookkeeping, and the account can only be settled after the subsequent employees pay back the money. When you declare a tax, the salary part is filled in with zero.
If only the actual salary is zero, the social security of the enterprise should be borne by both the enterprise and the employees, and the employees will not need to return the money to the enterprise in the future. You can fill the employee's salary into the social security part that he should bear when you declare a tax. After deducting social security, the actual salary of employees is zero.
The salary of individual tax employees is zero. I don't know what this means. Does it mean that the income is less than 5000 yuan or zero income? Zero income is unlikely, why not be the boss and make a contribution?
Social security, the part paid by the unit and the part paid by the employees shall be paid separately according to the standards stipulated by the state. Most enterprises have to pay employees five insurances, a better five insurances and one gold, and a better five insurances and two gold. State-owned enterprises are generally five insurances and two gold, while private enterprises are generous to their bosses.
Personal income tax covers a wide range and occupies an important proportion in the national fiscal revenue. Including income from wages and salaries; Remuneration income; Income from labor remuneration; Royalty income; Operating income; Income from interest, dividends and bonuses; Property rental income; Accidental income (such as winning the lottery); Other income.
Most of the sources of personal income tax for enterprise employees come from wages. Staff remuneration includes wages, bonuses, allowances and subsidies; Five insurances and one gold; Welfare expenses; Non-monetary welfare (goods, etc.) ... The personal income tax threshold is 5,000 yuan, and there are seven tax rates.
Taxable income = monthly income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc. )-special additional deduction-other deductions determined according to law.
If the monthly wage income does not exceed 5000 yuan, it will not reach the level of withholding and payment, and there is no need to pay taxes. I believe many people hope that they can meet the tax standards, even the more the better.
No salary, only social security. If you declare a tax, you should declare it as 0.
The payment of social security is based on the average salary of employees in the previous year, which means that the basis of social security is salary. At present, your company registered the amount of wages paid to employees in social security, but made a declaration on the tax side.
Although you don't enjoy tax and social security, if you do, it will be a big trouble for your company. The tax bureau will say, why do you declare your salary? Suspected of tax evasion.
Salary, social security, individual tax, contract, provident fund, etc. It is the legal relationship of the employee's unit. Must be one-on-one, so that the company is easy to manage, to cope with labor inspection, to cope with the audit of relevant departments at any time.
Information required for declaration:
According to the income, tax payable, tax paid (deduction), credit (deduction) and tax payable (refund) of a tax year, truthfully fill in the personal income tax return (applicable to taxpayers with annual income of 6,543,800 yuan or more).
Copies of valid personal identification documents and other relevant materials required by the competent tax authorities. Valid identity documents, including taxpayer's identity card, passport, home visit permit, military identity documents, etc.
Information to be filled in when filing tax returns: generally, you only need to fill in personal basic information, annual income, tax payable, tax paid (deducted), tax credit and tax payable (refunded).
Personal basic information includes name, ID card type and number, occupation, work unit, habitual residence, effective contact address in China, postal code and contact telephone number. If you are a foreigner, in addition to the above contents, you should also fill in information such as nationality and date of coming to China.
Collection of tax returns: tax returns can be downloaded from the website of the tax bureau for free, or can be directly collected in the tax halls of local tax authorities for free.
Obtaining the declaration of high-income earners through part-time: if you obtain wages and salaries from two or more places, you should choose and make a fixed declaration to the competent local tax authority where one of the units is located.
How to declare personal income tax:
The annual income exceeds 6.5438+0.2 million yuan, which means that the total income of 6.5438+0 items in a tax year reaches 6.5438+0.2 million yuan. This 1 1 item includes: "income from wages and salaries", "income from production and operation of individual industrial and commercial households" and "income from contracted operation and lease operation of enterprises and institutions".
Income from remuneration for labor services, income from royalties, interest, dividends, bonus income, income from property leasing, income from property transfer, accidental income and other income determined by the financial department of the State Council.
Individuals who earn more than 6.5438+0.2 million yuan in a tax year, regardless of whether they have paid their personal income tax in full when they usually obtain various incomes, and whether they have made tax returns to the tax authorities themselves, shall make tax returns to the competent tax authorities in accordance with the relevant provisions of the Measures after the end of the year.
In addition, the annual income exceeds 6.5438+0.2 million yuan, excluding individuals who have no domicile in China and have lived in China for less than 654.38+0 years in a tax year.
What the subject said about how to deal with individual taxes, I understand it here as how to declare individual taxes. The most important column when declaring individual tax is the accumulated income, that is, the accumulated income of last month declared this month.
Generally speaking, the employee's salary is the actual salary MINUS the social security that the employee should pay.
If the employee's salary mentioned in the title is 0, it means that the employee has received the salary, then it means that the employee is not unpaid, but the salary has been deducted and social security has been paid. At this point, the column of accumulated income at the time of tax declaration is the amount of social security that the employee should pay; If the employee's salary mentioned in the title is 0, it refers to the employee's actual salary, then the column of accumulated income should be 0, and the employee should pay the personal social security paid by the enterprise in cash.
The above is my personal understanding. Please forgive me for any mistakes or ambiguities.
When the salary is 0, individual tax can be declared as 0 income, but social security will not be declared as 0 because the salary is not paid. The declaration and payment of social security is determined by the number and base of employees. Unless you reduce the number of employees in the social security system to zero, the social security system will not reduce your salary because your salary is zero. The social security figures in the tax filing system come from the social security system and cannot be changed when filing tax returns. To sum up, wage 0 is not directly related to social security payment.
Declare that the salary is 0. This is no problem. It was troublesome before 20 19, but it has been reformed now.
1, tax issue;
Now the individual tax is calculated according to the total annual income. For example, the salary in 0 yuan this month is 30,000 yuan next month, so your total tax is 30,000 yuan. Regarding individual taxes, the state has corresponding policies and there are many publications on the Internet.
2. Reform is of great help to SMEs;
Take some startups as examples. Let's talk about employees first, and the boss first. The boss can't pay his salary, and the employees can't help it, can they? This is also the difference between the boss and the employee. Only by ensuring that the money in the account is paid to the employees can the company survive. Therefore, the boss is also an employee. First of all, it is most likely that the boss is O. At this time, the financial salary will be declared.
3,0 declaration has nothing to do with social security;
Social security belongs to social security and has nothing to do with wages. Therefore, social security can be paid stably, and the salary can be declared as 0, and the social security base for the next year is calculated based on the average salary of the previous year.