For sales and salesmen, there will be a corresponding commission as a reward for every product transaction. For the commission income of employees, many accountants don't know how to withhold and pay personal income tax. The following deep space network will tell you in detail.

Q: Our company is a beauty product sales enterprise. How can the personal income tax be withheld and remitted from the salesman's commission income at the end of the year?

Answer: The sales commission income obtained by the employees of the sales unit is taxed according to the items of wages and salaries; The sales commission income obtained by employees of non-sales units shall be taxed according to the income from labor remuneration.

As for the labor remuneration paid by the company to employees who are employed or employed, including business commission, according to Article 9 of the Notice of State Taxation Administration of The People's Republic of China on Adjusting the Calculation and Collection Method of Individual Income Tax for Individuals Obtaining Annual One-time Bonuses (Guo Shui Fa [2005] No.9), the annual one-time bonus refers to the one-time bonus paid to employees by withholding agents such as administrative organs, enterprises and institutions according to their annual economic benefits and comprehensive assessment of employees' annual work performance.

The above-mentioned one-time bonus also includes year-end salary increase, annual salary and performance salary paid by the unit that implements the annual salary system and performance salary method according to the assessment.

Article 2 stipulates that a taxpayer who obtains a one-time bonus for the whole year shall be calculated and taxed separately as one month's salary and salary income, and shall be withheld and remitted by the withholding agent at the time of payment according to the following tax calculation methods:

(1) Divide the annual one-time bonus obtained by employees in the current month by 12 months, and determine the applicable tax rate and quick deduction according to their quotient.

If, in the month when the year-end one-time bonus is issued, the employee's salary income in that month is lower than the expense deduction stipulated in the tax law, the applicable tax rate and quick deduction of the annual one-time bonus shall be determined according to the above method.

However, it is necessary to pay attention to the provisions of Article 3 of Document No.9 of the State Administration of Taxation, and this tax calculation method can only be used once for each taxpayer in a tax year.