According to the official practice, it should be included in the labor fee, more than 800 is to be withheld on behalf of the personal income tax, do a labor wage details, the other party to sign, you along with the payment vouchers together with the accounts can be.

2. In practice, in fact, many companies are as old as the wage operation, and then generally this part-time not up to 3500, or even if it reaches, in accordance with the wages and salaries income tax can be, do not sign a contract does not matter, and do not have to pay social security.

Labor, that is, personal income tax in the remuneration for labor refers to individuals independently engaged in a variety of non-employment of all kinds of labor income, it is different from wages and salaries income is the remuneration for labor is an independent individual engaged in freelance work to obtain the income, and wages and salaries belong to the non-independent individual labor activities. That is, in the institutions and enterprises and institutions in the position, employment and remuneration, the existence of employment and employment relationship.

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