1, taxpayer information registration: First of all, taxpayers need to provide the information of infants and young children to the employer, and fill in the mobile phone personal income tax App or provide the company with the names, certificate types and numbers of infants and young children, as well as the deduction of distribution ratio between themselves and their spouses.
2. Declare deduction: Taxpayers can declare special additional deduction of infant care expenses when paying wages. For example, if the taxpayer's children were born in 202 1 year 1 month, the taxpayer will be eligible for special additional deduction from 2022 1 month/day. The unit can declare 1 a special additional deduction of 4,000 yuan accumulated in April for the taxpayer when paying the salary in April.
3. Keep the materials for future reference: Taxpayers do not need to submit supporting materials to the tax authorities, but they need to keep the medical certificates of their children's birth and other materials for future reference.
4. Enjoy deduction: taxpayers who care for infants and children under 3 years old, as well as children over 3 years old who are in preschool education or full-time academic education stage, can be deducted in a fixed amount according to the standard of 1000 yuan per child per month before calculating and paying personal income tax. At the same time, taxpayers can continue to enjoy the corresponding special additional deduction policies for continuing education, housing rent, housing loans, serious illness medical care and supporting the elderly.
5. Final settlement: If the salary is not deducted at ordinary times, or if the employee is not employed, the supplementary deduction can be made when the final settlement is made in the following year.