The calculation method is: one-time economic compensation income after deducting three times+individual working years in this enterprise = individual monthly salary for tax payment. Then, based on the monthly salary of individual tax payment, individual income tax is calculated and paid according to the relevant provisions of the tax law.

First, the specific criteria for whether to pay taxes for compensation are as follows:

1, based on the amount of 3 times the average salary of local employees in the previous year. Below this amount, workers do not need to pay personal income tax, and above this amount, workers need to pay personal income tax;

2. If the income such as one-time economic compensation obtained by the laborer is three times higher than the average salary of the local employees in the previous year, the higher amount shall be divided by the working years of the laborer in the employer. If the employee's working experience in the employer exceeds 12, it shall be regarded as the employee's monthly salary or salary income according to 12, and personal income tax shall be levied on the part exceeding 2,000 yuan.

Two, the following personal income, personal income tax shall be paid:

1, salary income;

2. Income from remuneration for labor services;

3. remuneration income;

4. Royalty income;

5. Operating income;

6. Income from interest, dividends and bonuses;

7. Property rental income;

8. Income from property transfer;

9. Unexpected income.

Three. Personal income tax rate:

1. For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

2. For operating income, the excess progressive tax rate of 5% to 35% is applicable (the tax rate table is attached);

3. Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

legal ground

People's Republic of China (PRC) (China) Labor Contract Law

Forty-seventh economic compensation shall be paid according to the standard of one month's salary for each full year of work in the unit. For more than six months but less than one year, it shall be counted as one year; If it is less than six months, economic compensation of half a month's salary shall be paid to the workers.

If the monthly salary of workers is three times higher than the average monthly salary of local workers announced by the people's government of the municipality directly under the central government or the city divided into districts where the employer is located, the standard for paying economic compensation to workers is three times the average monthly salary of workers, and the longest period for paying economic compensation to workers shall not exceed 12 years.

The monthly salary mentioned in this article refers to the average salary of workers in the twelve months before the dissolution or termination of the labor contract.