The income obtained by retirees from re-employment needs to pay a tax. According to the Reply of State Taxation Administration of The People's Republic of China on How to Calculate and Collect Individual Income Tax on the Income Obtained by Individual Part-time Employees and Re-employed Retirees (Guo [2005] No.382), individual income tax is levied on the income obtained by individual part-time employees according to the tax item of "income from labor remuneration"; After deducting the expense deduction standard stipulated in the individual income tax law, the income obtained by retirees from re-employment shall be paid in accordance with the tax item of "income from wages and salaries". If retirees still receive re-employment wages, it is not necessary to combine retirement wages, retirement wages and retirement living allowances to calculate and pay individual taxes; Retirees do not need to collect their retirement wages, retirement wages and retirement living allowances into comprehensive income to calculate and pay individual taxes.

I. Retirement conditions:

1, male over 60 years old, female over 50 years old, continuous service 10 years or more;

2, engaged in underground, high altitude, high temperature, particularly heavy manual labor or other jobs harmful to health, men over 55 years of age, women over 45 years of age, continuous service 10 years. This provision also applies to grassroots cadres with the same working conditions as workers;

3. Men over 50 years old and women over 45 years old, with continuous service 10 year;

Second, the retirement procedures:

1. Applicants should prepare their ID cards, household registration books, photos and related materials to declare retirement;

2, the applicant to declare to the unit, the existence of enterprises to declare to the enterprise, the unemployed to declare to the employment bureau of the jurisdiction;

3, enterprises, employment bureau to the local community departments to declare;

4. After passing the qualification examination, the files will be transferred to the local social security bureau, which will be responsible for the approved treatment;

Legal basis:

People's Republic of China (PRC) Individual Income Tax Law Article 1 Individuals who have domicile or no domicile in China and have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.