The following are answers for all company bosses who have the same doubts.
Policy basis: relevant documents stipulate that in view of the shortage of funds in some units, the monthly salary (excluding the current month's bonus, year-end salary increase, year-end dividend, etc. ) should be paid for several months; Some units increase wages, promotions and promotions according to the standards set by the relevant departments at higher levels, and their salary increases are often reissued once or several times. For units that do have the above situation, individual income tax can be calculated and paid according to the period during which taxpayers should obtain wage income after being audited by the competent local tax authorities.
Therefore, if it is really a reissued salary, personal income tax can be calculated monthly.
If the salary belongs to the last month, it can be calculated according to the expense deduction of the period of the current month, and the personal income tax can be calculated without combining the salary and salary of the current month. Salary reimbursement refers to the part of salary that has not been paid on time due to the shortage of funds and the adjustment of salary level. The specific calculation formula is as follows: the taxable amount of the current month's unpaid wages = {[(the current month's unpaid wages+the previous month's salary income)-expense deduction] × applicable tax rate-quick deduction}-personal income tax paid in the previous month.
Now, do you know how to pay personal income tax on the reissued salary? It is best to pay wages normally on a monthly basis.
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