According to the current Personal Income Tax Law and its implementation regulations, wage and salary income refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, and subsidies received by individuals due to their employment or employment. As well as other income related to office or employment, the balance of monthly income minus expenses of 3,500 yuan shall be the taxable income. Excess progressive tax rates from 3% to 45% apply (tax table attached). Basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, and housing provident funds paid by entities and individuals in accordance with the proportions stipulated by the state can be deducted from the taxable income of taxpayers. Personal income tax rate table 1 (applicable to wages and salaries): Full monthly taxable income tax rate (%) 1 Not exceeding 1,500 yuan 3 2 Parts exceeding 1,500 yuan to 4,500 yuan 10 3 Parts exceeding 4,500 yuan to 9,000 yuan Part 20 4 Part exceeding 9,000 yuan to 35,000 yuan 25 5 Part exceeding 35,000 yuan to 55,000 yuan 30 6 Part exceeding 55,000 yuan to 80,000 yuan 35 7 Part exceeding 80,000 yuan 45 (Note: This table refers to the whole month’s tax payable Income refers to the balance of the monthly income after deducting 3,500 yuan of expenses and additional expenses in accordance with the provisions of Article 6 of the Personal Income Tax Law.) The personal income tax rate and calculation of the wages and salaries of employees of government institutions. The method shall be implemented in accordance with the above provisions. The above replies are for reference only. Please consult the competent tax authorities for specific tax-related matters.