Personal income tax treatment of unpaid wages
You need to declare personal income tax if you don't pay your salary in the current month.
According to Article 32 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Management, taxpayers who have no tax payable within the tax payment period shall also file tax returns in accordance with the regulations.
That is, whether you have income or not, you need to declare personal income tax every month; If there is no salary income in the current month, you can declare it at zero.
Personal income tax declaration process for paying back wages
First of all, personal income tax is usually calculated according to the date of payment. No matter which month your salary is, you need to calculate the personal income tax base according to the payment date. In other words, if the salary of the current month is 5,000 yuan, and the unpaid salary of the previous month is 5,000 yuan, the taxable income of this month needs to be determined according to 10000. If you want to make up the tax refund, please fill in the Individual Income Tax Detailed Declaration Form and go to the tax service hall of the local competent tax authority for handling. For other information, please refer to Article 32 of People's Republic of China (PRC) Tax Collection and Management Law. If a taxpayer fails to pay the tax within the time limit, the tax authorities shall, in addition to ordering him to pay the tax within a time limit, impose a late payment fee of 0.5% on a daily basis from the date of delay.
Calculation method of personal income tax on supplementary wages
1. As mentioned above, the current common practice is to allow the calculation and payment of personal income tax to return to the original month. The calculation formula is: monthly salary tax payable = {[(monthly salary income)-expense deduction ]× applicable tax rate-quick deduction}-personal income tax paid in the current month;
2. According to the provisions of the tax law, the income from wages and salaries shall be calculated on a monthly basis, and the personal income tax shall be calculated and paid together with the income from wages and salaries obtained by taxpayers within one month of their actual work in this enterprise. If the personal income tax is calculated and paid according to the provisions of the tax law, there are indeed cases where wages cannot be paid on time due to policy reasons or difficulties in capital turnover, and the taxpayer's tax burden is obviously high. The local tax authorities hereby issue a document to allow the calculation and payment of personal income tax to resume this month.