for a salary of 8, yuan, pay five insurances and one gold first, then pay a tax, and then pay the tax first.

The payment of five insurances and one gold involves the base of payment and the withholding ratio. Due to the differences of employers in different regions, the payment ratio and amount are different. Take Beijing as an example:

Pension: 8%; Basic medical insurance: 2%+ large medical insurance in 3 yuan; Unemployment: .2%; Provident fund: 12%.

the formula is (8%+2%+.2%+++12%)+3 = 1,779 yuan, and the rest is 6,221 yuan.

(The proportion of contributions varies from region to region, and the specific amount has changed, which should be calculated according to local conditions. )

then pay taxes.

6221 yuan, after deducting the tax base of 35 yuan, the remaining 2721 yuan is the taxable income, which is multiplied by the second level of tax payment, that is, 1%. After deducting the quick deduction of 15, the tax rate is 167.1 yuan, and the remaining 653.9 yuan is the actual salary.

the actual deduction of five insurances and one gold fee is 1779 yuan, and the tax payment is 167.1 yuan.

Legal link: Article 3 of the Individual Income Tax Law:

1. Income from wages and salaries shall be subject to an excessive progressive tax rate of 3% to 45% (the tax rate table is attached).

2. The income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions shall be subject to an excessive progressive tax rate of 5% to 35% (the tax rate table is attached).

3. The income from remuneration for manuscripts shall be taxed at a proportional rate of 2%, with a reduction of 3% according to the taxable amount.

iv. income from remuneration for labor services shall be subject to the proportional tax rate of 2%. If the one-time income from labor remuneration is abnormally high, an additional levy may be imposed, and the specific measures shall be formulated by the State Council.

5. Income from royalties, interest, dividends and bonuses, income from property leasing, income from property transfer, accidental income and other income shall be subject to the proportional tax rate of 2%.

The payment base of five insurances and one gold is generally determined according to 6%-3% of the average salary of employees in the previous year.

legal basis: article 12 of the social insurance law of the people's Republic of China, the employer shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state, and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium according to the proportion of their wages stipulated by the state and record it in their personal accounts.