The standing committee of the National People's Congress on amending the "individual income tax law of the People's Republic of China > decision" has been by the law of the People's Republic of China on the 13th session of the National People's Congress at the fifth session of the standing committee has passed,Effective as of January 1, 2019.

New by not only raised the threshold of the tax law, article also to pay some show on the project made a clear requirement.

Article 2019, the salary must contain these!

The individual income tax law of the People's Republic of China (2018 edition) stipulated in article 10:

The withholding agent shall, in accordance with the provisions of the state full full withholding declaration, and to the taxpayer to provide the information such as the individual income and the withholding taxes.

For regular staff of enterprises, the income from wages and salaries;Labor remuneration income;Remuneration is not personal income.

In accordance with the provisions, residents' personal income to the income of each tax year sixty thousand yuan as well as the special deduction, the deduction of expenses of special additional deduction and determined in accordance with the other deduct the balance, for the amount of taxable income.

Labor remuneration income, which shall be the balance of the income minus the cost of twenty percent of revenues.Remuneration of the reduced seventy percent income is calculated.

That is to say, the unit pay withholding individual income tax, does not provide employees with a similar article "wage" information such as the individual income and the withholding taxes, illegal.

Not hair salary is illegal behavior!

The unit should send staff salary?

According to our country "the provisional regulations on wage payment in paragraph 3 of article 6: the amount of unit of choose and employ persons must pay wages to labourers written record, time, name and signature of the receiver, and save more than two years for future reference.When unit of choose and employ persons to pay pay, should provide a list of personal salary to laborer.According to this paragraph, the enterprise does not pay the illegal.

Salary can be used as evidence at the critical moment

A small salary, contains a lot of labor rights and interests.

Article wages can not only reflect the employees monthly total wages, can also determine whether under minimum wage standard, enterprises have any employee will be deducted from the salary of endowment insurance, medical insurance, inductrial injury insurance, unemployment insurance, housing accumulation fund and individual income tax.

At the same time, the individual income tax levied on certain starting point for the standard of wages, article wages can also display unit whether time as stipulated in the labor contract, all of these can be reflected in the article wages.In case of labor disputes, salary can serve as important evidence for labor arbitration.

Graphic from the People's Daily, if involves the infringement, please contact the small make up, would immediately processing!

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