1. According to Article 6 of the Individual Income Tax Law, if the income from labor remuneration, royalties and property leasing does not exceed 4,000 yuan each time, the expenses will be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
2. Part-time work is a labor service activity, and when its single income does not exceed 800 yuan, it is actually not required to pay taxes; If the individual income exceeds 800 yuan and does not exceed 4,000 yuan, the remaining 800 yuan after deducting expenses shall be taxable income; When its single income exceeds 4,000 yuan, 20% of expenses will be deducted, and the balance will be taxable income.
3. Individual income tax can be calculated by multiplying the taxable income by the tax rate of 20%.
4. Therefore, whether to pay personal income tax for part-time labor costs depends on personal labor remuneration.
What if I do a part-time job without pay?
Workers who meet the legal requirements are engaged in part-time jobs.
1, settled through negotiation.
2. Report to the labor administrative department (generally the labor inspection brigade in the area where the unit is located).
If the company fails to pay employees part-time wages on time, the employees can terminate the labor contract at any time, and immediately ask the company to pay the employees' arrears of wages, and pay economic compensation according to 25% of the arrears of wages.
3. You can also apply for arbitration directly.
At this point, the parties need to submit the corresponding application for labor arbitration, and then apply to the labor dispute arbitration Committee where the employer is located. In this process, the provision of evidence is very important. The party concerned shall prove that there is a part-time relationship between himself and the unit.
4. If you are not satisfied with the arbitration result, you can bring a lawsuit to the court within 15 days after receiving the arbitration letter.
(2) If you are a part-time student at school.
Because college students don't have the qualifications of the main body of labor relations and can't become laborers in labor relations, the relationship between you and the employer is not labor relations, but employment relations, and the labor bureau has no jurisdiction. If the unit doesn't pay you after you finish your part-time job as required, you can negotiate with it. If consultation with the unit fails, you can only collect evidence by yourself and sue to the court for compensation. You need to provide evidence to prove the fact that you work part-time, the remuneration standard paid by the unit, your working hours and the remuneration you should pay.
Do I need to sign a contract for a part-time job?
1, China's labor law does not require a part-time job to sign a labor contract, but. In order to safeguard their legitimate interests, they need to sign part-time contracts.
2. In the part-time contract, attention should be paid to stating: the names of both parties, contact information, work content, remuneration and giving method. If it is a single job, it is best to write down the completion date. In this way, the rights and obligations of both parties are determined in advance, and they are more at ease during part-time work.
As one of the legal written evidences, contract plays an important role in safeguarding the interests of part-time workers. If you don't sign a contract, it is difficult for part-time workers to prove their rights and obligations with the employer when the employer defaults on wages and other violations of the interests of part-time workers.
After reading the above, we know that part-time wages are subject to personal income tax. If it exceeds that of 800 yuan, the balance of 800 yuan after deducting expenses shall be taxable income, and 20% tax shall be levied.