The tax payment standards for enterprise annuities are different according to the collection methods, as follows:

For those who receive them on a monthly basis, the monthly tax rate table shall be applied to calculate the tax payment. Taxable amount = monthly collection amount x applicable tax rate-quick deduction.

if it is collected quarterly, it will be equally distributed in each month, and the monthly tax rate table will be applied to calculate the tax according to the monthly amount.

if it is collected annually, the comprehensive income tax rate table shall be applied to calculate the tax.

the annuity that an individual receives in one lump sum due to leaving the country for settlement, or the personal account balance of the annuity that his designated beneficiary or legal heir receives in one lump sum after his death, shall be calculated and taxed according to the comprehensive income tax rate table. In addition to the above-mentioned special reasons, if an individual receives the funds or balance of an annuity personal account at one time, the monthly tax rate table shall be applied to calculate the tax payment.

the tax payment process of enterprise annuity is as follows:

1. Individuals who reach the retirement age stipulated by the state and receive monthly annuities after the implementation of this notice shall be subject to personal income tax in full according to the applicable tax rate of "income from wages and salaries"; After the implementation of this notice, the annuities received annually or quarterly shall be equally allocated to each month, and the individual income tax shall be levied in full according to the applicable tax rate of "income from wages and salaries".

2。 Units and individuals who start to pay annuity contributions before the implementation of this notice, and individuals who receive annuities after the implementation of this notice, are allowed to deduct from the annuities they receive the annuity contributions paid by units and individuals before the implementation of this notice and have paid personal income tax.

3。 For the annuity personal account funds that an individual receives in one lump sum due to leaving the country to settle down, or the annuity personal account balance that his designated beneficiary or legal heir receives in one lump sum after his death, the recipient is allowed to allocate the annuity personal account funds or balance received in one lump sum to each month according to 12 months, and the monthly share is calculated.

4。 When an individual receives an annuity, the tax payable shall be withheld and remitted by the trustee on behalf of the principal. The annuity account manager shall provide the trustee with the personal annuity payment and the corresponding personal income tax payment details in a timely manner. The custodian shall, according to the instructions of the trustee and the information provided by the account manager, calculate the taxable amount of the withholding individual receiving the annuity treatment in the current period in accordance with the regulations, and report the payment to the competent tax authorities where the custodian is located.

5。 Units and annuity custodians that establish annuity plans shall, in accordance with the relevant provisions of the Individual Income Tax Law and the Tax Collection and Management Law, implement detailed declaration of full withholding of all employees. The trustee has the responsibility to coordinate the relevant managers to handle the withholding declaration and provide relevant information to the tax authorities according to law.

to sum up, in terms of paying taxes and fees, enterprise annuities are generally determined according to their own money. If they get more money, they can pay personal income tax, which is calculated according to the standards of the same region.

legal basis:

article 3 of the enterprise annuity measures

the expenses required for enterprise annuity shall be paid by both the enterprise and individual employees. The enterprise annuity fund shall be fully accumulated, and a personal account shall be established for each employee who participates in the enterprise annuity, and shall be invested and operated in accordance with the relevant provisions of the state. Income from investment and operation of enterprise annuity fund is merged into enterprise annuity fund.

article 4

the tax and financial management of enterprise annuities shall be implemented in accordance with the relevant provisions of the state.