If your social security base in Lishui, Zhejiang is 13,500 yuan, here's how to calculate the tax deducted:
- Determine social security deductions:
- Pension insurance: Usually, individuals contribute 8% of their salary. So, for a salary of 13,500 yuan, the pension insurance deduction is yuan.×8%=
- Medical insurance: Generally, it's around 2%. So, the medical insurance deduction is yuan.×2%=
- Unemployment insurance: Approximately 0.5% (the rate may vary slightly in different regions). So, the unemployment insurance deduction is yuan.×0.5%=67.5
- Work-related injury insurance and maternity insurance: These are paid by the employer, and individuals do not need to contribute.
- In total, the social security deductions are approximately yuan.++67.5=1417.5
- Calculate taxable income:
- The taxable income = monthly income - 5000 yuan (tax threshold) - special deductions (such as social security). So, with a monthly income of 13,500 yuan and social security deductions of 1417.5 yuan, the taxable income is yuan.−−1417.5=7082.5
- Determine tax amount:
- According to the individual income tax rate table, for a taxable income of 7082.5 yuan, it falls within the range where the applicable tax rate is 10% and the quick - calculation deduction is 210 yuan.
- The tax amount = taxable income × applicable tax rate - quick - calculation deduction. So, the tax amount is yuan.7082.5×10%−=498.25
In summary, when the social security base in Lishui, Zhejiang is 13,500 yuan, after deducting social security and calculating according to the tax rate regulations, the approximate personal income tax amount is 498.25 yuan. Note that this calculation does not include special additional deductions, and if there are relevant special additional deductions, the tax amount will be further reduced.
