If you get paid in April, then you will declare in early May.

Increase or decrease is to see if there is any change in your staff in April, and increase or decrease according to the change, and you need to enter the ID number and address of the new employee, and you don't need to write the date, and you need to make a zero declaration, so just fill in the income column.

There is another situation, that is, in April, March wages were supposed to be paid, but there was no money, so March and April wages were agreed to be paid in May. Then, at the beginning of May, March wages that were not paid in April should also be declared, because the declaration of individual taxes depends on the data you declare to determine how much tax you have to pay.

Report the salary of the previous month, and report it in August and July. Personnel change is to change personnel information, but it is very troublesome.

This personnel change is not a big deal, and the tax bureau will basically not check this. When will you check it? That's because it's too unpleasant to see your home. As long as you don't kick him, he won't come to check this.

If you want to change it, you should set the number of employees larger. For example, your average number of employees last year was 10, so you should change it to 15, and set it higher. In this way, even when he comes to check, at least my salary will not exceed and my tax will not be paid less.

I. Handling conditions

Insured employees who have participated in social insurance need to go through the formalities of downsizing because they reach retirement age and terminate labor relations.

Second, the handling materials

1, "social insurance insured person stop insurance declaration form" (in duplicate, with official seal);

2. The following personnel shall provide the following materials separately when handling the decline:

(1) If individual industrial and commercial households have no official seal, the original and photocopy of the tax registration certificate of individual industrial and commercial households shall be provided;

(2) Administrative institutions that belong to the municipal financial unified staff should also provide: the Audit Form for Increase and Decrease of Administrative Institutions after being audited by the Municipal Organization Department and the Municipal Personnel Bureau;

(3) Employees and individuals in enterprises with abnormal households should provide the original and photocopy of the employee's ID card, and explain the situation of the unit and the individual's willingness to stop insurance on their own on the photocopy of the ID card, and sign and confirm it;

(4) If the death is reduced, the original and photocopy of the death certificate shall be provided;

Third, the handling process

The employing unit shall, with the above materials, go through the formalities of downsizing at the local tax counter or website within the specified time. The death toll reduction needs to be handled at the counter.