In Anhui Tongling, if the social security base is 10,200 yuan, the tax deduction calculation is as follows:
- Social security contribution calculation:
- Pension insurance: The unit contribution ratio is 16%, and the individual contribution ratio is 8%. So the unit contribution amount is yuan, and the individual contribution amount is ×16%=yuan.×8%=
- Unemployment insurance: The unit contribution ratio is 0.5%, and the individual contribution ratio is 0.5%. So the unit contribution amount is yuan, and the individual contribution amount is ×0.5%=yuan.×0.5%=
- Work - related injury insurance: The unit contribution ratio ranges from 0.2% to 1.9% according to the risk level of the industry. Taking the lowest 0.2% as an example, the unit contribution amount is yuan, and individuals do not contribute.×0.2%=20.4
- Medical insurance: The unit contribution ratio is 6.4%, and the individual contribution ratio is 2%. So the unit contribution amount is yuan, and the individual contribution amount is ×6.4%=652.8yuan.×2%=
- Maternity insurance: The unit contribution ratio is 1%, and individuals do not contribute. So the unit contribution amount is yuan.×1%=
- In total, the individual's monthly social security contribution is yuan.++=
- Personal income tax calculation:
- First, calculate the taxable income. Assume there are no other deductions except social security. The monthly salary is 10,200 yuan, and after deducting the social security contribution of 1071 yuan, the taxable income is yuan.−=
- Then, according to the personal income tax rate table in China, after subtracting the 5000 - yuan exemption amount, the taxable income is yuan.−=
- According to the tax rate of 3% for the part of taxable income not exceeding 3000 yuan and 10% for the part exceeding 3000 yuan to 12000 yuan, the personal income tax is calculated as follows: yuan.×3%+(−)×10%=+112.9=202.9
In summary, when the social security base in Tongling, Anhui is 10,200 yuan, the individual's monthly social security contribution is 1071 yuan, and the personal income tax is approximately 202.9 yuan (the actual amount may vary depending on specific deductions and tax policies).