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Q: The calculation formula of insurance commission tax payment.

A: The tax that the insurance agent has to pay.

One is business tax, which I remember is 5% of the total commission, and it hasn't changed now. I don't know. It used to be like this.

One is personal income tax, which is paid according to labor remuneration, not according to wages and salaries.

Your commission minus the business tax is your labor remuneration.

The taxable income of labor remuneration is: if the income of labor remuneration is less than 4,000 yuan each time, 800 yuan will be deducted; If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income will be deducted.

Income from labor remuneration is subject to the tax rate of 20%.

The formula for calculating the taxable amount of income from labor remuneration is:

Personal income tax payable = taxable income × 20%;

If the one-time income from labor remuneration is abnormally high (the taxable income exceeds 20,000 yuan), an additional collection method shall be implemented. Specifically, if the one-time income from labor remuneration exceeds 20,000 yuan to 50,000 yuan after deducting expenses, the tax payable calculated according to the provisions of the tax law will increase by 50%; More than 50,000 yuan, plus 100%.