In Zhejiang Huzhou, if the social security base is 14,600 yuan, the tax deduction is calculated as follows:
- Social security contribution calculation:
- Pension insurance: The individual payment ratio is 8%, so the individual payment amount = 14600×8% = 1168 yuan.
- Medical insurance: The individual payment ratio is 2%, so the individual payment amount = 14600×2% = 292 yuan.
- Unemployment insurance: The individual payment ratio is 0.5%, so the individual payment amount = 14600×0.5% = 73 yuan.
- Work - related injury insurance and maternity insurance: These are fully paid by the unit, and individuals do not pay.
- The total social security contribution paid by individuals = 1168 + 292+73 = 1533 yuan.
- Personal income tax calculation:
- First, calculate the taxable income. Assuming no other special deductions (such as special additional deductions), the taxable income = monthly income - 5000 - social security deductions. Here, the monthly income is calculated based on the social security base of 14,600 yuan. So the taxable income = 14600 - 5000 - 1533 = 8067 yuan.
- According to the personal income tax rate table for wage and salary income in China:
- The part of the full - month taxable income not exceeding 3000 yuan is taxed at a rate of 3%, and the quick - deduction amount is 0.
- The part exceeding 3000 yuan to 12000 yuan is taxed at a rate of 10%, and the quick - deduction amount is 210.
- For a taxable income of 8067 yuan, the tax payable = 3000×3%+(8067 - 3000)×10% = 90 + 506.7 = 596.7 yuan.
In general, when the social security base in Huzhou is 14,600 yuan, the individual needs to pay about 1533 yuan for social security and 596.7 yuan for personal income tax (the above calculation is based on the given social security ratio and general tax rules, and the actual situation may vary slightly due to specific policies and personal special deductions).
