Pre-tax salary Q (salary payable) = hand salary D (actual salary)+social security personal contribution W+ provident fund personal contribution G+ personal income tax X.

Consider the tax calculation (i=5000 as the tax threshold), and further, the relationship between pre-tax salary Q and hand-paid salary D: Q = [(w+g) * (1-r)+d-n-I * r]/(1-r).

Applicable tax rate for after-tax wages:

1. Income from wages and salaries shall be subject to the seven-level excess progressive tax rate of 3%-45%.

2. Income from production and operation of individual industrial and commercial households and income from contracted operation and lease operation of enterprises and institutions shall be subject to five-level progressive tax rates ranging from 5% to 35%.

3. The income from remuneration for writing shall be taxed at a proportional rate of 20%, with a reduction of 30% according to the tax payable.

4. Income from remuneration for labor services, the tax rate is 20%. If the one-time income is abnormally high, it can be added. If the taxable income exceeds 20,000 yuan to 50,000 yuan, the taxable amount shall be calculated according to the regulations, and then 50% shall be levied (additional 50%); For the part exceeding 50,000 yuan, 100%( 100%) will be levied.

5. Income from royalties, interest, dividends, bonuses, property leasing, accidental income and other income shall be taxed at a rate of 20%.

Extended data:

The hourly wage in pre-tax wages refers to the labor remuneration paid to individuals according to the hourly wage standard (including regional living allowance) and working hours. Including:

1 Pay the hourly wage for the completed work;

(2) the basic salary and post (post) salary paid to employees by the unit that implements the structural wage system;

3. The trainee salary of new employees (living expenses of apprentices);

Sports allowance for athletes.

References:

Baidu Encyclopedia-Pre-tax Salary