In Fujian Quanzhou, if the social security base is 11,900 yuan, the tax calculation is as follows:
- Social Security Deductions:
- Pension Insurance: The individual contribution rate is generally 8%, so the monthly pension insurance deduction is yuan.×8%=
- Medical Insurance: Usually, the individual contribution rate is about 2%, and the monthly medical insurance deduction is yuan.×2%=
- Unemployment Insurance: The individual contribution rate is about 0.5% (in line with the general situation in Fujian), and the monthly unemployment insurance deduction is yuan.×0.5%=59.5
- Work - related Injury Insurance and Maternity Insurance: These are borne by the unit, and individuals do not need to pay.
- The total monthly social security deduction for individuals is yuan.++59.5=1249.5
- Personal Income Tax Calculation:
- The formula for calculating taxable income is: Taxable income = Monthly income - 5000 yuan (threshold) - Special deductions (social security, etc.) - Special additional deductions - Other deductions determined in accordance with the law. Assuming there are no special additional deductions and other deductions, and the monthly income is calculated based on the social security base of 11,900 yuan, the taxable income is yuan.−−1249.5=5650.5
- Looking up the tax rate table for individual income tax on wages and salaries, for a taxable income of 5650.5 yuan, the applicable tax rate is 3% and the quick - calculation deduction is 0.
- The monthly personal income tax payable is yuan.5650.5×3%−=169.515≈169.52
In general, when the social security base in Quanzhou is 11,900 yuan, after deducting social security, the individual income tax payable is approximately 169.52 yuan per month. However, it should be noted that if there are special additional deductions such as housing loans, children's education, and support for the elderly, the actual taxable amount and tax payable will be adjusted accordingly.
