Personal income tax on the wages of migrant workers shall be withheld by the employer before the wages are paid or paid by the individual.
If the employee’s salary exceeds 5,000, he or she must pay personal income tax. According to legal provisions, if the employer withholds personal income tax, it can also withhold the wages of workers.
The scope of personal income tax includes the following aspects:
1. Wage and salary income: including wages, salaries, bonuses, allowances, subsidies, subsidies and other similar economic income;
2. Income from labor remuneration: including the remuneration received by individuals for providing labor services, such as income from individual industrial and commercial households, sole proprietorships, etc.;
3. Business income: including personal income from production and operation , leasing, transferring property and other activities;
4. Income from royalties: including personal remuneration from intellectual property rights such as copyrights, patents, trademarks, etc.;
5. Income from interest, dividends, and bonuses: Including income from interest, dividends, bonuses, etc. earned by individuals from investments such as deposits, bonds, stocks, funds, etc.;
6. Income from property rental: Income from personal property rentals Income obtained from leasing, such as house rental, vehicle rental, etc.
In the process of collecting personal income tax, individuals need to fulfill the following conditions:
1. Have full capacity for civil conduct, that is, be over 18 years old;
2. Have a residence or actually reside in the territory of the People's Republic of China for more than 183 days;
3. File tax returns in accordance with the law and pay the tax payable on time;
4. Individual Income Tax Law other conditions.
In summary, personal income tax is a type of tax that is levied on an individual's income from various sources in accordance with national regulations.
Legal basis:
Article 2 of the "Personal Income Tax Law of the People's Republic of China"
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from labor remuneration;
(3) Income from author remuneration;
( 4) Income from royalties;
(5) Income from operations;
(6) Income from interest, dividends and bonuses;
(7) Property leasing Income;
(8) Income from property transfer;
(9) Incidental income.
If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. When taxpayers obtain income from Items 5 to 9 of the preceding paragraph, their personal income tax shall be calculated separately in accordance with the provisions of this Law.