1. Calculate the tax payable of each company. The salary of each company needs to calculate the tax payable separately, and the calculation method is the same as that of a single company. You can use personal income tax calculator and other tools to calculate;

2. Submit individual income tax returns to each company. According to the calculation results, submit individual income tax returns to companies to declare individual income tax;

3. Pay personal income tax. Pay personal income tax to the tax authorities according to the amount of personal income tax payable calculated in the personal income tax return. Payment can be made through bank transfer and online banking tax payment.

Materials for paying individual income tax:

1. Personal income certification materials: such as salary income certificate, labor remuneration certificate, remuneration certificate, royalty certificate, etc. ;

2. Payment notice or tax bill provided by the tax bureau;

3. Personal identification materials: such as ID card and household registration book;

4. Bank card or account information: Bank card or account information used to pay personal income tax.

To sum up, the declaration and payment of individual dividends and personal income tax need to be completed within the specified time. If you fail to pay personal income tax within the time limit, you will face corresponding fines and late fees.

Legal basis:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.