Individuals who earn wages and salaries from more than two places, because the withholding agents of the two places have deducted the deduction fees during the cumulative withholding, and the income balance after deducting the special additional deduction exceeds 60,000 yuan, shall be settled and paid taxes.

However, 165438, the executive meeting of the State Council held on October 20th, proposed that taxpayers whose annual comprehensive income does not exceed120,000 yuan or whose annual tax payment is low shall be exempted from the obligation of final settlement.

relevant information

Two units that pay wages and salaries shall pay personal income tax in advance according to the cumulative withholding method in accordance with the Administrative Measures for the Declaration of Personal Income Tax Withholding and Remittance (Trial) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.618).

According to the Regulations for the Implementation of the Individual Income Tax Law, if a taxpayer obtains wages and salaries from two or more places at the same time, and the withholding agent deducts the special additional deduction, the same special additional deduction can only be deducted from the income obtained from one place in a tax year.

That is to say, you can choose to deduct all items in one place or deduct different items in different units for the special additional deduction of individuals who earn wages and salaries in more than two places, but once you choose, a tax year cannot be changed.