For example, your basic salary is 800 yuan, and the monthly commission will be returned to 750 yuan, totaling 1.550 yuan. If it is recorded as wage income, naturally there is no need to pay taxes (the tax amount is zero). However, if calculated separately from the financial point of view, the latter 750 yuan is taxed according to the income from labor services, and the tax rate is 20%.
But under normal circumstances, the company will keep accounts according to the minimum tax classification. For example, if the 1.500 yuan commission is returned in a certain month, it will be paid to 300 yuan according to the labor income. If the company records your income as "basic salary 1.600 yuan, and the commission will be returned to 700 yuan", then the tax amount will become 1.40 yuan.