When it comes to "tuning the foundation" again-everyone who works as I do should pay attention to their own interests.

When I graduated, I thought I was young. I was almost confused about "four gold". I only asked my boss: Do I have to pay four gold? After receiving a positive response, I felt that I had a guarantee. As a result, the boss said, "We have a good salary ." A + B (I won't talk about the specific salary, A For basic salary, B Some of them are bonuses, and the total "income" remains unchanged. I wanted to pay for it as long as it was money. I managed to accept the form of money. The result was later found to be cheated: A + B ", Only A In this way, the organization has escaped a large amount of money to pay four yuan for its employees! Of course, I personally lost a sum of money, but the money was not put in my pocket at the time, but it is not the same as money to buy a house and decorate it later! In theory, my personal income tax has also been paid less, but after all, I don't have much money than the taxpayers, and I have to deduct a base. 1600 RMB. In general, there are still a lot of losses!

Today, I received a letter saying that I want to re-adjust the base of the four gold coins. I checked the regulations on the Shanghai four gold coins online:

 

1. The base of the Four-gold payment is defined as follows:  
Generally, the Base 4 is the current month's salary, but if the salary is high ( For example, it is three times the monthly average social wage of your city in the previous year. ) Then the base number is reached. If the salary is particularly low ( For example, less than 60% of the monthly average social wage in your city in the previous year ) The base has a back cover.  
Shanghai 2004 For example, 2003 The average monthly salary of the year society is 1847 Yuan ( 2004 Year is 2033 , 2005 Year is 2335 ). If your monthly salary exceeds 1847 × 3 = 5541 RMB. Then the four gold cores are 5541 RMB; if your monthly salary is lower 1847 * 60% = 1108.2 RMB. Then the four gold cores are 1108.2 RMB. If the salary is 1108.2 Yuan 5541 The base is your salary.  

2. Four-gold payment ratio:  
Four-gold payment ratio: Personal payment   Company payment  
Pension insurance =   Base X 8% +   Base X 22%
Medical insurance =   Base X 2% +   Base X 12%
Unemployment insurance =   Base X 1% +   Base X 2%
Housing provident fund =   Base X 7% +   Base X 7%
The personal output part is the left part, that is, the base 8% + 2% + 1% + 7% = 18%, The remaining right part is derived from the company, and its total number is base 22% + 12% + 2% + 7% = 43% . That is to say, the salary after the four-gold deduction is: X = Worker Salary-Base X 18 %, (The following is the salary after the four-gold deduction. X Calculate income tax ). The total funds paid by the organization are: Y = Worker's salary + Base X 43 %.  

3.Personal income tax calculation method:  
Base of the amount to be paid X = Salary   -Four gold Cores * 18% - 1600 (2006 Raise the tax start point nationwide )
1 - 500 RMB, tax deduction rate is 5 %;  
500 - 2000 RMB, tax deduction rate is 10 %;  
2000 - 5000 RMB, the deduction rate is 15 %  
5000 - 20000 RMB, the deduction rate is 20 %  
Note that it is a partial tax deduction, that is, if X = 4000 , Then the personal income tax to be paid   = 500*5% + 1500 * 10% + 2000 * 15% = 475

4.Calculation Method of bonus: 
The bonus is included in the current month's salary.3Tax deduction. The same is true at the end of the year.

In this way, if the pre-tax salary is 5000 If you deduct four yuan
After four gold deductions: X = 5000-5000 * 18% = 4100
Personal Income Tax: Tax Base X = 5000-5000*18%-1600 = 2500 Tax Amount T = 500*5% + 1500 * 10% + 500 * 15% = 136
Cash: C = 4100-136 = 3964

 

Personal supplement: In addition to the above, there is also a work injury insurance and maternity insurance, both of which are0.5%And the social security period is from January 1, April to January 1, March. Our salary is generally changed every natural yearNTimes ).