If the social security base in Taizhou, Jiangsu is 12,200 yuan, the tax deduction amount is calculated as follows:
- Calculate the taxable income: First, we need to subtract the five social insurances and one housing fund from the salary. According to the data, the specific proportions of the five social insurances and one housing fund in Taizhou are as follows:
- Pension insurance: The unit payment rate is 16%, and the individual payment rate is 8%. So the amount of pension insurance deducted from the individual is yuan.×8%=
- Medical insurance: The unit payment rate is 9.5%, and the individual payment rate is 2%. So the amount of medical insurance deducted from the individual is yuan.×2%=
- Unemployment insurance: The unit payment rate is 1%, and the individual payment rate is 0.5%. So the amount of unemployment insurance deducted from the individual is yuan.×0.5%=
- Work - related injury insurance: The unit payment rate is 0.5%, and individuals do not pay.
- Maternity insurance: The unit payment rate is 0.5%, and individuals do not pay.
- Housing provident fund: The unit and individual payment rates are each 8%. So the amount of housing provident fund deducted from the individual is yuan.×8%=
- The total amount of deductions for the five social insurances and one housing fund is yuan.+++=
- Assuming no other deductions, the taxable income is yuan.−=
- Calculate the personal income tax: According to the personal income tax rate table for comprehensive income in Taizhou, the annual taxable income does not exceed 36,000 yuan, and the tax rate is 3%. Since the monthly taxable income is 9943 yuan, the monthly personal income tax is yuan.×3%=298.29
In summary, when the social security base in Taizhou, Jiangsu is 12,200 yuan, the personal income tax is approximately 298.29 yuan per month. However, please note that the actual tax amount may vary depending on individual deductions and tax policies. It is recommended to consult the local tax department for the most accurate information.
