Hello! Wage and salary income refers to wages, salaries, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment and employment that an individual obtains due to his or her employment. It is different from remuneration for labor services in that it belongs to personal non-independent services. The so-called dependent labor refers to work that an individual performs that is assigned, arranged and managed by the employer. Personnel working in government agencies, enterprises and institutions (excluding employers) are all dependent workers. In addition to the above-mentioned wages and salary income, the following income should be incorporated into the wage and salary income items to calculate and pay personal income tax.

1. Housing subsidies

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on the Collection of Personal Income Tax on Housing Provident Funds, Medical Insurance Funds, and Pension Insurance Funds" (Finance and Taxation Words [1977] 144 No.) stipulates that housing subsidies and medical subsidies paid by enterprises in cash to individuals should be fully included in the recipient's current salary and new income for calculation of personal income tax. However, housing subsidies obtained by foreign individuals in the form of actual reimbursement are still temporarily exempt from personal income tax in accordance with the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Certain Policy Issues Regarding Personal Income Tax" (Caishuizi [1994] No. 20).

2. Reward employees with free travel

For employees who have made outstanding contributions, the company will organize travel activities in the name of meetings, inspections, training, etc. as rewards. In this regard, the "Notice of the Ministry of Finance and the State Administration of Taxation on Personal Income Tax Policies Regarding Enterprises Providing Personal Incentives to Marketers in the Way of Free Travel" (Caishui [2004] No. 11) stipulates that in product marketing activities, enterprises and units must assess marketing performance Outstanding personnel organize travel activities in the name of training courses, seminars, work inspections, etc., and the marketing performance rewards (including physical objects, securities, etc.) implemented for individuals by waiving travel expenses and tourism expenses should be included in the full amount of the expenses incurred. Personal income tax is levied on the taxable income of marketing personnel in accordance with the law, and is withheld and paid by the enterprises and units that provide the above fees. Among them, such rewards enjoyed by enterprise employees should be combined with the wages and salaries of the current period, and personal income tax will be levied according to the "wage and salary income" item.

3. The difference between the purchase price in the stock option plan and the market price

"Notice of the Ministry of Finance and the State Administration of Taxation on the Collection of Personal Income Tax on Individual Stock Option Income" (Finance and Taxation [2005 ] No. 35) stipulates that according to the enterprise stock option plan, when an employee exercises the option, the actual purchase price (exercise price) of the stock obtained from the enterprise is lower than the fair market price on the purchase date (referring to the closing price of the stock on that day, the same below) The difference is the income related to the employment and employment obtained due to the employee's performance and performance in the enterprise, and personal income tax should be calculated and paid according to the applicable provisions of "wage and salary income".

For special circumstances, if an employee transfers stock options (referring to stock options that are not publicly traded) before exercising the option, the net income from the transfer of the stock options will be levied on the individual as "wage and salary income". Income Tax.

IV. Commercial insurance purchased by enterprises for their employees

According to the "Reply of the State Administration of Taxation on Issues Concerning Individual Income Tax Issues Concerning Insurance Payments for Employees by Enterprises" (Guo Shui Han [2005] No. 318 ) stipulates that various non-tax-free insurance premiums paid by an enterprise for employees should be incorporated into the employee's salary income for the current period when the enterprise pays it to the insurance company (that is, the insurance falls into the insurance account of the insurer). According to the "wage, salary" Personal income tax is levied on "income" items, and the enterprise is responsible for withholding and paying the tax.

The "Notice of the Ministry of Finance and the State Administration of Taxation on Promoting the Pilot Policy of Personal Income Tax on Commercial Health Insurance to the Nationwide Implementation" stipulates that starting from July 1, 2017, individuals who purchase commercial health insurance that meet the regulations will Product expenditures are allowed to be deducted before tax when calculating taxable income in the current year (month), with a deduction limit of 2,400 yuan/year (200 yuan/month). Expenditures incurred by the unit to purchase commercial health insurance products that comply with regulations for employees should be included in the employee's personal salary and wages, and be deemed as an individual purchase, and be deducted according to the above limit.

5. Income from retirees who have re-employed

According to the "Reply of the State Administration of Taxation on How to Calculate and levy Personal Income Tax on Income from Part-time Individuals and Retirees from Re-employment" (State Taxation Letter [2005] No. 382) stipulates that the income earned by retirees who resume their employment shall be subject to personal income tax according to the taxable items of "wage and salary income" after deducting the deduction standards stipulated in the Personal Income Tax Law.

The so-called "retirees re-employ" is based on Article 3 of the "Reply of the State Administration of Taxation on the Definition of Re-employment of Retired Persons" (Guo Shui Han [2006] No. 526) and the "Announcement of the State Administration of Taxation on Issues Concerning Personal Income Tax" ( State Administration of Taxation Announcement No. 27 of 2011) stipulates that four conditions should be met at the same time:

(1) The employee and the employer sign a labor contract (agreement) for more than one year (including one year), There is a long-term or continuous relationship between employment and employment;

(2) When the employee cannot attend work normally due to personal leave, sick leave, vacation, etc., he still enjoys fixed or basic salary income;

< p>(3) Employees enjoy the same benefits, training and other treatment as other regular employees of the unit;

(4) The employer is responsible for organizing the job promotion and professional title evaluation of employees.

6. Other income obtained by individuals related to office or employment

In addition to the income listed above that should be included in the income items of wages and salaries and subject to personal income tax, employees of enterprises and units If the income (including physical, monetary and other benefits) obtained is related to his or her employment or employment, it should be included in the income items of wages and salaries and subject to personal income tax.