When paying personal income tax, the employer refers to the employer who pays taxes for taxpayers. Personal income tax shall be paid by the taxpayer, and the unit or individual who pays the income shall be the withholding agent. Usually, the tax deduction is made by the unit. Legal objectivity:

Article 9 of the Individual Income Tax Law of the People's Republic of China

Individual income tax takes the income as the taxpayer and the unit or individual who pays the income as the withholding agent.

if the taxpayer has a China citizenship number, the China citizenship number shall be used as the taxpayer identification number;

if a taxpayer does not have a China citizenship number, the tax authorities will give it a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.