In addition, these salesmen may be employees. If it is an employee, the income obtained belongs to labor remuneration and the tax rate is 20%. ?
In addition, you should consult your competent tax authorities more, because others may say that you can share these expenses, but your competent tax officials don't agree, so you can only listen to them. If there is no insurance deduction, the calculation formula is:
3000-2000= 1000
Personal income tax payable 1000 * 10%- quick deduction 25 = 75 yuan.
After-tax income 3000-75 = 2925 yuan
Extended data:
The commission wage system is a way to distribute the profits of enterprises between enterprises and employees according to a certain proportion, which has certain incentive. To implement the commission system, we must first determine the appropriate commission index, which is generally based on the business volume or sales volume, that is, the more we sell, the more we get.
The rule of commission is to help others sell (as employees) and earn a certain percentage.
This form is suitable for jobs where it is difficult to measure labor results and determine piece-rate wages by pre-setting labor quotas. At present, this form of salary is mostly implemented in some catering, service and commercial industries. ?
The commission wage system is a wage calculation method in which the employer calculates and pays employees' labor remuneration according to a certain proportion of their performance. The salary system is conducive to stimulating the enthusiasm of employees and improving work efficiency. For employers, it can reduce certain economic burden and reduce the operating costs of enterprises.
Therefore, the commission wage system is increasingly welcomed by enterprises. If the employing unit adopts the commission wage system, it shall specify the proportion, base, calculation method and payment method of commission in the labor contract.
The commission wage system is that after deducting the cost and various taxes and fees payable from the actual sales income of the enterprise, the rest is divided between the enterprise and the employees in proportion. There are value-added commissions, cost division, "guaranteed expenses, profit sharing" and other forms.
Widely used in catering service industry. The three elements of the system are:
1, and determine the appropriate commission index;
2. There are two ways to determine the appropriate commission method: full commission and excess commission. Full commission means that all employees' wages fluctuate with turnover, and there is no longer a basic salary;
Excess commission is to keep the basic salary and stipulate the turnover to be completed accordingly, and then extract the salary from the excess part according to a certain proportion. From the perspective of the implementation of commission salary, there are individual commission and collective commission;
3. Determine a reasonable royalty ratio: There are two proportional methods: fixed royalty ratio and progressive or decreasing royalty ratio.
References:
Encyclopedia-commission employee system