1. If a temporary worker signs a labor contract with the employer, his salary income can be deducted from a certain fee before tax;
The employer shall provide a detailed list of wages, the text of the labor contract, the certificate of full declaration of personal income and the certificate of withholding and remitting personal income tax;
2. If a temporary worker fails to establish a labor relationship with the employing unit, the remuneration obtained shall be regarded as a labor fee, and the temporary worker shall issue a labor invoice to the tax bureau on his own, and declare personal income tax according to the income from labor remuneration;
3. Whether there is a labor relationship or not, the wages of temporary workers need to declare personal income tax. The tax shall be levied on a monthly basis, and shall be paid by the withholding agent or taxpayer within 15 days of the following month, and the tax return shall be submitted to the tax authorities;
4. Temporary workers in labor relations need to pay personal income tax if their labor remuneration reaches above 800 yuan, while the tax threshold for regular employees is 5,000 yuan.
Temporary wages and tax collection and management;
1. Tax threshold: According to national regulations, the personal income tax threshold is 5,000 yuan per month;
2. Application of tax rate table: the part exceeding the threshold shall be taxed according to the progressive tax rate table;
3. The concept of comprehensive income: the wages of temporary workers belong to comprehensive income and need to be taxed together with other comprehensive income;
4. Special deductions: including special deductions for children's education, continuing education and serious illness medical treatment;
5. Special additional deduction: housing loan interest, housing rent and support for the elderly can be used as special additional deductions;
6. Withholding and remitting mechanism: the employer withholds and remits the individual tax on a monthly basis, and declares and pays it before 15 of the following month;
7. Annual settlement and payment: Temporary workers can make annual settlement and payment after the end of the year, and adjust taxes to refund more and make up less.
To sum up, the methods of declaring individual tax for temporary workers' wages include signing labor contracts with employers and not establishing labor relations. Regardless of the existence of labor relations, temporary workers' wages need to declare personal income tax, and the tax is levied on a monthly basis. The starting point for temporary workers with labor relations is 800 yuan, and the starting point for regular employees is 5,000 yuan.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6
Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.