In Huanggang, Hubei, if the social security base is 21,300 yuan, the tax calculation involves multiple aspects. First, the social security contribution itself is not directly a tax but an expense related to social security. However, when calculating personal income tax, social security contributions can be deducted as a part of deductions.
1. Social security contributions
- Pension insurance: The total contribution rate for pension insurance is 24%, with the unit paying 16% and the individual paying 8%. For a social security base of 21,300 yuan, the individual's monthly pension insurance contribution is yuan, and the unit's contribution is ×8%=yuan.×16%=
- Unemployment insurance: The total contribution rate is 1%, with the unit paying 0.7% and the individual paying 0.3%. So the individual's monthly unemployment insurance contribution is yuan, and the unit's contribution is ×0.3%=63.9yuan.×0.7%=149.1
- Work - related injury insurance: The contribution rate of work - related injury insurance varies according to industry risk levels, ranging from 0.2% to 1.9%, and is completely borne by the unit. For example, if the industry's work - related injury insurance rate is 0.5%, the unit's monthly contribution is yuan.×0.5%=106.5
- Medical insurance: Although the relevant information in the materials does not clearly state the medical insurance contribution rate for this situation, generally, the individual contribution rate is about 2%. So the individual's monthly medical insurance contribution is approximately yuan. And the unit's contribution rate is usually around 6% - 10%, assuming 8%, then the unit's monthly contribution is ×2%=yuan.×8%=
2. Personal income tax calculation
- First, calculate the taxable income. The formula is: Taxable income = Monthly income - 5000 yuan (tax threshold) - Special deductions (social security contributions) - Special additional deductions - Other deductions determined in accordance with the law.
- Assuming there are no special additional deductions and other deductions for simplicity, and taking into account the social security contributions calculated above. The total social security contributions borne by the individual per month are approximately yuan.+63.9+=2193.9
- Then the taxable income is yuan.−−2193.9=14106.1
- Looking up the applicable tax rate and quick - deduction number in the personal income tax rate table, for a taxable income of 14106.1 yuan, the applicable tax rate is 20%, and the quick - deduction number is 1410 yuan.
- So the monthly personal income tax payable is yuan.14106.1×20%−=1411.22
In summary, when the social security base in Huanggang, Hubei is 21,300 yuan, the social security contributions and personal income tax payable involve multiple factors and specific calculations as shown above. The actual situation may vary depending on specific policies and individual circumstances such as special additional deductions.
