The accumulative withholding method is not applicable to labor remuneration.

Cumulative withholding method is not applicable to the situation of labor remuneration, which usually refers to those labor remuneration paid discontinuously or irregularly, such as remuneration obtained from one-time provision of labor services and sporadic income from labor services.

Specifically, for example, the design fee charged by the designer after completing a project design, the lawyer's fee charged for handling a case, the remuneration charged by the lecturer for lectures, and the consulting service fee occasionally provided by freelancers. Personal income tax is generally not calculated by cumulative withholding method.

It should be noted that the actual situation needs to be implemented according to the latest tax law and related policies, and the above information is based on the information summary at the beginning of 2024. In practice, withholding agents should follow the latest guidance documents of tax authorities to withhold and remit personal income tax.