Self-employed employees wages are also required to declare personal income tax, enterprises pay wages to employees, regardless of the type of business, are required to declare personal income tax. The starting point of personal income tax is correctly called the personal income tax expense deduction standard or exemption amount is the tax system developed by the state in order to improve the tax system and better tax reform.On August 31, 2018, the decision to amend the personal income tax law was adopted, the starting point of 5,000 yuan per month, which will be implemented from October 1, 2018

Self-employed households need to pay wages to the employees to declare personal income tax. According to China's tax law, self-employed households, as employers, should calculate and withhold personal income tax in accordance with the stipulated tax rate based on their employees' salary income. Individual households are required to report their employees' salary information to the tax authorities and pay the corresponding individual income tax within each tax deadline. This initiative aims to ensure the legitimate rights and interests of employees, comply with the tax law, and ensure the normal collection of state taxes.

In summary: self-employed people must comply with the relevant laws and regulations when paying wages, and declare personal income tax in a timely manner to avoid unnecessary legal risks and disputes.

Legal basis:

Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China*** and the State of China Revised in 2019:

Article 15

The revenue from the provision of labor services referred to in Article 6, Item 1 of the Enterprise Income Tax Law refers to the income of enterprises engaged in construction and installation, repair and repair, transportation, warehousing and leasing, finance and insurance, post and telecommunications, consulting and brokerage, culture and sports