Ping An Insurance staff’s commissions are released on the 19th or 20th of each month. If the holiday or weekend is postponed or advanced to the 15th of each month, if you complete the performance of the month, there is a basic salary, and the salary will be paid in the next month. According to the notice of the State Administration of Taxation on the exemption of personal income tax on commission income obtained by insurance specialists (Guo Shui Han [2006] No. 454, commission income of insurance salespersons (non-employees) since income)? 40% will be deducted on June 1, 2006 After deducting the expenses and actual business taxes and surcharges according to the expense deduction standards stipulated in the tax law, the personal income tax is calculated according to the "remuneration income" item. tax laws.
Extended information:
The difference between labor remuneration income and salary income
Employment and non-employment. Salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment that an individual obtains due to his or her employment.
Labor remuneration refers to the income obtained by an individual independently performing labor services (that is, the individual has a direct labor relationship with the unit being served). The individual providing labor services does not have a stable and continuous labor and personnel relationship with the unit being served, and there is no stable and continuous labor and personnel relationship between the individual providing labor services and the unit being served. There is no labor contract relationship, and the income is not received in the form of wages and salaries.
Baidu Encyclopedia-Income from labor remuneration