Recently, a company boss encountered doubts. He said that the company was in the off-season a few days ago and did not have much money to pay wages. The employees’ wages had not been paid for several months and there were no accruals. Now they have to How should the personal income tax be calculated when the individual income tax is reissued together?

Here are answers for all company owners who have the same doubts.

Policy basis: Relevant documents stipulate that in view of the shortage of funds in some units, the monthly salary of subordinate personnel (excluding monthly bonuses, year-end salary increases, year-end dividends, etc.) that should be received in the current month shall be paid over several months; there are For units that adjust their salaries, promotions, and promotions in accordance with the standards stipulated by the relevant superior departments, the salary increase is often paid in one go or in installments. For units that do have the above situation, after reporting to the competent local tax authorities for review, they can calculate and pay personal income tax according to the period in which the taxpayer should obtain salary income.

Therefore, if the wages are indeed back-paid, personal income tax can be calculated on a monthly basis.

If the salary is reissued for the previous month, it can be calculated based on the expense deduction amount for the period to which the replacement month belongs. The salary for the current month will not be combined to calculate and pay personal income tax. Back-payment of wages refers to the part of wages that are not paid on time due to corporate financial constraints or shortages, adjustment of wage levels and other reasons. The specific calculation formula is as follows: The tax payable for the replacement salary in the corresponding month = {[(replacement salary in the corresponding month + salary income of the original month) - expense deduction] × applicable tax rate - quick calculation deduction} - the original month has been paid Personal income tax paid.

Now, do you know how to pay the personal income tax on the back wages? It is best to pay wages as normal on a monthly basis.

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