Do you mean that the annual income of migrant workers is 6.5438+0.2 million yuan, but it hasn't arrived, so do you need to pay a tax? Need a legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), income from remuneration for residents' services; Remuneration income; Royalty income; Operating income; Personal income tax shall be paid if the income from interest, dividends and bonuses is more than 5,000 yuan. Units or companies that have not paid wages need to pay taxes in declare in advance.