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Pre-tax salary refers to the total salary before paying personal income tax, that is, the part that can be directly used for tax calculation in the national tax law. Pre-tax salary = sum of all income-(social security+provident fund).

Extended information After-tax salary refers to the salary income actually obtained after deducting personal income tax and four funds (endowment insurance, medical insurance, unemployment insurance and provident fund) from pre-tax salary. Social insurance and housing accumulation fund paid by individuals are paid before tax. So pre-tax salary ≠ after-tax salary+personal income tax.

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Relationship between pre-tax salary and hand-paid salary

Pre-tax salary Q (salary payable) = hand salary D (actual salary)+social security personal contribution W+ provident fund personal contribution G+ personal income tax X.

Consider the calculation of individual tax (i=5000 as the threshold of individual tax), and further, the relationship between pre-tax salary Q and salary D:

q =[(W+G)*( 1-R)+D-N-I * R]/( 1-R)

Or:

D=N+i*R+(Q-W-G)*( 1-R)

The tax rate is R, and the quick calculation number corresponding to the tax rate is N. The calculation of R needs to refer to the tax rate range where the taxable income (without tax deduction) (=Q-W-G-i) is located. For details, please refer to some tax websites. Note that "various social insurance premiums" also include the individual contribution of the provident fund.

Social security (that is, five insurances) generally includes: old-age insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance, of which the latter two generally do not need to be paid by individuals, even if the unit pays, it is generally not much. Endowment insurance, medical insurance and unemployment insurance are generally paid by different units and individuals.

form

It consists of the following six parts:

(1) hourly wage

Hourly wage refers to the labor remuneration paid to individuals according to the hourly wage standard (including regional cost of living allowance) and working hours. Including:

1 Pay the hourly wage for the completed work;

(2) the basic salary and post (post) salary paid to employees by the unit that implements the structural wage system;

3. The trainee salary of new employees (living expenses of apprentices);

Sports allowance for athletes.

(2) Piece rate

Piece rate refers to the labor remuneration paid by piece rate for the work done. Including:

1 Implement the excessive progressive piece-rate wage system, direct unlimited piece-rate wage system, limited piece-rate wage system and over-quota piece-rate wage system, and pay individual wages according to the quota and piece-rate wage approved by the labor department or competent department;

2. Wages paid to individuals according to the all-inclusive method of work tasks;

Wages paid to individuals in the form of turnover commission or profit commission.

(3) Bonuses

Bonus refers to the excess labor remuneration paid to employees and the labor remuneration for increasing income and reducing expenditure. Including:

1 production award;

2. Saving Award;

3. Labor Competition Award;

4. Reward wages for government agencies and institutions;

5 Other bonuses.

(4) Allowances and subsidies

Subsidies and subsidies refer to subsidies paid to employees to compensate for their special or extra labor consumption and other special reasons, as well as price subsidies paid to employees to ensure that their wages are not affected by prices.

1 allowance. Including: allowances to compensate employees for special or extra labor consumption, health allowances, technical allowances, annual work allowances and other allowances.

2 price subsidies. Including: various subsidies paid to ensure that the wage level of employees is not affected by price increases or changes.

(5) Overtime pay

Overtime pay refers to overtime pay and overtime pay paid according to regulations.

(6) Wages paid under special circumstances

Including:

1 Wages paid according to the hourly wage standard or a certain percentage of the hourly wage standard due to illness, work injury, maternity leave, family planning leave, funeral leave, personal leave, family leave, regular leave, suspension from school, fulfillment of national or social obligations, etc.

2. Additional wages and reserved wages.

Special income

(1) Invention award, natural science award, scientific and technological progress award, rationalization proposal and technical improvement award paid according to the relevant regulations issued by the State Council, as well as bonuses paid to athletes and coaches;

(2) Expenses related to labor insurance and employee welfare;

(three) expenses related to the treatment of retired, retired and resigned personnel;

(4) Labor protection expenditure;

(five) remuneration, lecture fees and other professional remuneration;

(six) food subsidies, meals, transit travel expenses and resettlement fees;

(seven) tools and livestock compensation fees paid by employees who bring their own tools and livestock to work in enterprises;

(eight) the risk compensation income of the lessee who implements the leasing business unit;

(9) Dividends (including share dividends) and interest paid to employees who buy stocks and bonds of this enterprise;

(ten) the medical subsidy and living allowance paid by the enterprise when the employee of the labor contract system terminates the labor contract;

(eleven) the handling fee or management fee paid to the employing unit in addition to the salary of hiring temporary workers;

(12) Processing fees paid to domestic workers and contracting fees paid to contractors according to processing orders;

(thirteen) subsidies paid to students who participate in enterprise labor;

(fourteen) the one-child family planning subsidy.

References:

Baidu Encyclopedia: Pre-tax Salary