In Hubei Jingzhou, if the social security base is 12,900 yuan, the tax deduction calculation involves multiple aspects. Here's a breakdown:
- Social Security Contributions:
- Pension Insurance: The employer usually contributes around 16% (varies by region and policy), so the employer's contribution is yuan. The employee contributes 8%, which is ×16%=yuan.×8%=
- Medical Insurance: The employer generally contributes about 8% - 10% (e.g., if 9%), then yuan. The employee contributes 2%, so ×9%=yuan.×2%=
- Unemployment Insurance: The employer may contribute 0.5% - 1% (assuming 0.7%), then yuan. The employee usually contributes 0.3%, which is ×0.7%=90.3yuan.×0.3%=38.7
- Work - related Injury Insurance: The contribution rate depends on the industry risk level, ranging from 0.2% - 1.9%. For example, if it's 0.5%, then yuan, and the employee doesn't contribute.×0.5%=64.5
- Maternity Insurance: The employer's contribution rate is around 1%, so yuan, and the employee doesn't contribute.×1%=
- Income Tax Deduction:
- First, calculate the taxable income. After deducting the employee's social security contributions (yuan) from the salary of 12,900 yuan, the taxable income before considering other deductions is ++38.7=1328.7yuan.−1328.7=11571.3
- Then, subtract the monthly tax - free amount of 5000 yuan. If there are no other special deductions (such as special additional deductions for children's education, housing loan interest, etc.), the taxable income is yuan.11571.3−=6571.3
- According to the personal income tax rate table, for this part of the income, the applicable tax rate is 3% for the part not exceeding 3000 yuan, and 10% for the part exceeding 3000 yuan to 12000 yuan.
- The tax for the part within 3000 yuan is yuan.×3%=
- The tax for the part exceeding 3000 yuan (yuan) is 6571.3−=3571.3yuan.3571.3×10%=357.13
- The total income tax is yuan.+357.13=447.13
In summary, when the social security base in Jingzhou is 12,900 yuan, the total amount of social security contributions and income tax deductions needs to be calculated comprehensively considering various factors. It's important to note that policies may change, and individual situations may vary due to different special additional deductions and other circumstances.
