I. Mode of payment
Labor remuneration is called income from labor remuneration, which participates in the payment of personal income tax together with the comprehensive income of personal wages, salaries and royalties. Generally, it is withheld and remitted by the payer or payer according to law, and individuals generally do not need to pay separately.
Two, labor remuneration threshold and tax rate table
Taxable income:
1. The taxable income of income from labor remuneration in 800 yuan and below is 0 yuan.
2, taxable income = income from labor remuneration -800 (income from labor remuneration 800-4000 yuan)
3. Taxable income = income from labor remuneration × (1-20%) (income from labor remuneration is more than 4,000 yuan)
Personal income tax = taxable income × tax rate-quick deduction
Personal income tax rate table for labor remuneration
Iii. Examples of labor remuneration tax payment in 2022
During 202 1 and 65438+February, the labor remuneration income of Xiao Zhang, Xiao Li and Xiao Wang was 600 yuan, 3,000 yuan and 10000 yuan respectively. How much personal income tax did they pay respectively?
Xiao Zhang's income from labor remuneration is less in 600 yuan than in 800 yuan, so he doesn't need to pay personal income tax, that is, he pays personal income tax in 0 yuan.
Xiao Lisi's income from labor remuneration is RMB 3,000.00 Yuan, which is in line with Grade 2. The tax rate is 20%, and the quick deduction is 0.
Taxable income = 3000-800 = 2200 yuan
Individual income tax = 2200 × 20%-0 = 440 yuan.
Xiao Wang's labor remuneration is 10000 yuan, which is in line with series 3, and the tax rate is 20%, with 0 deducted for quick calculation.
Xiao Wang's taxable income =10000× (1-20%) = 8000 yuan.
Personal income tax = 8000 × 20 %= 1600 yuan.