The starting point of labor service fee declaration is 800 yuan, and personal income tax should be paid for the income from labor remuneration obtained by individuals.
Taxable amount = (labor remuneration income-expense deduction) * tax rate. The payer shall be the withholding agent for the personal income tax payable on the labor remuneration items. Withholding agents shall pay taxes to their competent tax authorities in accordance with the provisions of the tax law. Therefore, it should be declared and paid to the local tax authorities.
What's the difference between labor costs and wages?
1, the difference between labor costs and wages and salaries is that labor remuneration is the income obtained by independent individuals engaged in freelance work, while wages and salaries are dependent personal labor activities. In other words, there is a relationship between employment and employment in the remuneration obtained by institutions, enterprises and institutions for their services and employment.
2. Simply put, the labor fee refers to the labor remuneration obtained by an individual engaged in freelance labor, because the person does not belong to the employees of the enterprise, and the relationship with the enterprise only occurs because of labor services. And salary is the reward that individuals get for engaging in dependent labor activities. Individuals should sign labor contracts with enterprises and units, and employees should punch in as attendance records.
How to deal with labor disputes?
1. According to the provisions of the Labor Law, the current labor dispute settlement institutions in China are the labor dispute mediation committee, the labor dispute arbitration committee and the people's court, which are the three major channels to solve labor disputes.
2, through the labor dispute mediation committee for mediation. The Labor Law stipulates that a labor dispute mediation committee may be established within the employer. It consists of representatives of workers, employers and trade unions.
3, through the labor dispute arbitration committee for adjudication. The labor dispute arbitration commission is a legally established labor dispute handling institution, which independently exercises the labor dispute arbitration right.
4, through the court to deal with labor disputes. The court does not handle all labor disputes, but only the following labor dispute cases: the scope of disputed matters; Enterprise scope; Scope of employees.
Legal basis:
Paragraph 4 of Article 6 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that if the income from labor remuneration, royalties and property leasing does not exceed 4,000 yuan each time, the expenses will be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.