Personal income tax will be paid if the salary is more than 5000 yuan. If the salary is between 5000 yuan and 8000 yuan, including 8000 yuan, the applicable personal income tax rate is 3%; If the salary is within the range of 8000- 17000 yuan, including 17000 yuan, the applicable personal income tax rate is10%; If the salary is between 17000 and 30000 yuan, including 30000 yuan, the applicable personal income tax rate is 20%.
Five insurances and one gold:
1, basic pension+local supplementary pension, totaling 22% (of total wages), of which the unit pays 14% and the individual pays 8% (based on the total monthly wages of employees).
But it shall not be higher than 300% or lower than 60% of the average monthly salary of employees in the previous year. If it is higher or lower, it will be calculated as 300% or 60% respectively (the average monthly salary of employees in 20 19 years will be calculated as 49 18 yuan);
2, comprehensive medical care (including local supplementary medical care+maternity medical care), a total of 9%, 7% units, 2% individuals (the calculation base is the same as the old-age insurance);
3. Unemployment insurance, totaling 48 yuan every month, with the unit paying 16 yuan and the individual paying 32 yuan;
4. Industrial injury insurance, based on the total monthly wages of employees, is divided into three grades (0.4%, 0.8%,1.2%);
5, housing provident fund, 5%-20%, based on the total monthly wages of employees.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
People's Republic of China (PRC) social insurance law
Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.
Twenty-sixth basic medical insurance for employees, new rural cooperative medical care and basic medical insurance for urban residents shall be implemented in accordance with state regulations.
Twenty-eighth medical expenses that meet the basic medical insurance drug list, diagnosis and treatment items, medical service facilities standards and emergency treatment and rescue shall be paid by the basic medical insurance fund in accordance with state regulations.