Legal analysis: 1. It depends. First of all, it is clear that migrant workers should be temporary workers in your unit, and make detailed personal income tax returns with regular employees every month. There should be a list of declared wages on the Application Form for Recruiting Floating Personnel and the Roster of Floating Personnel.

The detailed tax declaration should be for all employees, that is, all employees (including temporary workers) of this unit should declare. Detailed declaration, the details should refer to the personnel details, that is, the details of all personnel who receive money from their own units.

2. Secondly, the latest tax threshold is 5,000 yuan, and this 5,000 yuan does not refer to wages, but refers to the balance after wages are deducted from 13% housing subsidies and social security actually paid by individuals. See if the after-tax salary of temporary workers in your unit exceeds 5000. If it exceeds 5000, you need to pay it. If not, there is no need to pay personal income tax.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.