First, the background of personal income tax

In practice, in order to attract and retain talents, some companies will take measures to bear individual tax for employees. This usually happens when employees have higher salaries and need to pay more personal income tax. The company reduces the tax burden of employees by withholding and paying taxes, and improves the actual income of employees.

Second, the operation process of personal income tax entry commitment

The company bears individual tax for employees and needs to make corresponding adjustments in tax treatment. In accounting treatment, the company will record the tax paid as an expense and include it in the employee's salary or related welfare expenses. In this way, employees no longer need to deduct personal income tax when receiving wages.

Third, the impact of personal income tax.

The company bears a tax for employees, which not only has a positive impact on employees, but also has certain significance to the company itself. For employees, the tax burden is reduced, the actual income is increased, and the work enthusiasm and satisfaction are enhanced. For the company, although the expenditure has increased in the short term, in the long term, it will help to enhance employee loyalty and reduce employee turnover rate, thus maintaining the stability and development of the company.

Fourth, matters needing attention

Companies bear personal taxes for employees, and need to follow relevant tax laws and regulations to ensure the compliance of tax treatment. At the same time, the company should clearly agree with employees on the specific matters of individual tax commitment to avoid disputes. In addition, the company should also pay attention to prevent tax risks and avoid unnecessary losses caused by tax problems.

To sum up:

It is an effective means to improve employees' welfare and enhance employees' satisfaction that the company bears individual taxes and does not recover them. In the course of operation, the company should ensure the compliance of tax treatment, clearly agree on relevant matters with employees, and pay attention to preventing tax risks. Reasonable use of this policy can improve the welfare of employees and maintain the stability and development of the company.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 8 provides that:

Personal income tax, the income is the taxpayer, and the unit or individual who pays the income is the withholding agent. If the personal income exceeds the amount stipulated by the State Council, the taxpayer obtains wages and salaries from two or more places, or there is no withholding agent, and there are other circumstances stipulated by the State Council, the taxpayer shall file tax returns in accordance with state regulations. The withholding agent shall, in accordance with the provisions of the state, handle the declaration of full withholding of all employees.

individual income tax law of the people's republic of china rules for its implementation

Article 25 provides that:

The circumstances that need to settle the comprehensive income include:

(1) Obtaining comprehensive income from two or more places, and the balance of the annual income of the comprehensive income after deducting special surcharges exceeds 60,000 yuan;

(2) Obtaining one or more of labor remuneration, royalties and royalties, and the balance of annual comprehensive income after deducting special expenses exceeds 60,000 yuan;

(3) The prepaid tax amount is lower than the taxable amount in the tax year;

(4) Taxpayers apply for tax refund.