1. Check the payroll: In China, every month's payroll will list all components of salary in detail, including basic salary, allowance, bonus, etc. , as well as various taxes and fees deducted, such as personal income tax and social security expenses. Looking at the payroll, you can clearly know whether your salary is tax deductible;
2. Consult your employer: If you don't know much about the contents of the salary table, or want to confirm whether your salary is tax deductible, you can consult your employer directly. The employer will answer your questions according to the actual situation;
3. Inquiring about the payment of personal income tax: If you need to inquire about the payment of personal income tax, you can log on to the website of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), select the column of "Personal Income Tax" and inquire through the "Personal Income Tax Service Platform". When inquiring, you need to enter ID number, name and other related information, and you can inquire about the payment of personal income tax.
Wage composition refers to the components of wages, which generally include the following aspects:
1, basic salary: basic salary is the employee's basic salary, which is determined according to the employee's position, job content, working hours, working place and other factors, and is the main source of income for employees;
2. Performance pay: Performance pay is determined according to employees' work performance, and it is the income earned by employees' performance in completing work tasks, achieving work goals and improving work quality;
3. Bonus: Bonus refers to the extra remuneration given to employees by enterprises according to factors such as their contribution, work performance and innovation ability, according to a certain proportion and standard;
4. Subsidies: Subsidies include communication subsidies, meal supplements, transportation subsidies, housing subsidies, holiday subsidies, insurance, etc. , used to make up for some actual expenses of employees at work or to improve the income of employees' living welfare;
5. Overtime pay: Overtime pay refers to the compensation that employees get outside normal working hours. According to national regulations, the hourly overtime pay should not be lower than150% of the basic salary;
6. Other income: Other income includes corporate dividends, equity incentives, early repayment, resignation compensation, etc. , which is other sources of income for employees besides basic salary.
To sum up, the wage structure of different enterprises may be different, depending on the actual situation.
Legal basis:
Article 48 of the Labor Law of People's Republic of China (PRC)
Minimum wage guarantee The state implements a minimum wage guarantee system.
The specific standard of the minimum wage shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the State Council for the record. The wages paid by the employer to the workers shall not be lower than the local minimum wage.
Article 49
To determine and adjust the minimum wage standard, we should comprehensively refer to the following factors:
(a) the minimum living expenses of the workers themselves and the average dependent population;
(2) the average social wage level;
(3) labor productivity;
(4) Employment status;
(5) The difference of economic development level among regions.