If your social security base in Chizhou, Anhui is 12,900 yuan, here's how to calculate the tax deduction:
- Calculate Social Security Deductions:
- Pension Insurance: The individual contribution rate is usually 8%. So, the monthly pension insurance deduction is yuan.×8%=
- Medical Insurance: Generally, the individual contribution rate is around 2%. Thus, the monthly medical insurance deduction is yuan.×2%=
- Unemployment Insurance: The individual contribution rate is about 0.5%. So, the monthly unemployment insurance deduction is yuan.×0.5%=64.5
- Work - related Injury Insurance and Maternity Insurance: These are fully paid by the unit, and individuals do not need to contribute.
- In total, the monthly social security deduction for individuals is yuan.++64.5=1354.5
- Calculate Personal Income Tax:
- First, calculate the taxable income. The formula is: Taxable income = Monthly income - 5000 yuan (tax threshold) - Special deductions (social security, etc.) - Special additional deductions - Other deductions determined by law. Assuming there are no special additional deductions and other deductions, the taxable income is yuan.−−1354.5=6545.5
- According to the personal income tax rate table, for a taxable income of 6545.5 yuan, the applicable tax rate is 10%, and the quick - calculation deduction is 210 yuan.
- Then, the personal income tax payable is yuan.6545.5×10%−=444.55
In conclusion, when the social security base in Chizhou, Anhui is 12,900 yuan, after calculating social security deductions and personal income tax as above, you can get the specific tax - related amounts. It should be noted that if there are special additional deductions in reality, the taxable income and personal income tax payable will change accordingly.
