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How to fill in the income declaration category on the labor declaration form?
Generally speaking, the declar items of “labor remuneration slip” will be divid into three major categories: income from business execution (9A, 9B), salary income (50) and other income (92). The most common question encounter during the filling process is “Should I choose income from business execution (9A, 9B) or salary income (50)?”
9A Income from business execution:
Income from the execution of business is non-employment. 9A is bas on the professional income of an occupation, such as the business income of architects, lawyers, agents, patent agents, accountants, civil technicians, performers, etc. For detail occupational category codes and tax rates, please refer to Relevant instructions from the Ministry of Finance .
9B royalties:
Income from the execution of business
is non-employment. 9B depends on the content of the work, such as personal royalties, music scores, composition, screenwriting, cartoons and hourly fees for lectures. is that professional accountants are invit to give lectures at lectures, and the lecture fees at this time are It bc data europe belongs to 9B, which means that in addition to the professional income in the industry, all other extend relat income belongs to 9B.
50 Salary income:
Salary income is an employment relationship
As long as it is an employee’s salary and income from high opening rate in shots rendering services, it is consider salary income, including salary, wages, allowances, bonuses, bonuses and various subsidies, etc.
Depending on the content of labor services, companies ne to pay attention to relevant withholding and second-generation health insurance regulations when selecting. For more corresponding instructions, please refer to How to select the income category on the labor remuneration slip?
How to calculate the amount of labor reimbursement?
The most troublesome part of filling out the labor report material data form is to calculate the withholding income tax and second-generation health insurance amount. If you don’t pay attention to over- or under-calculation, it will increase the company’s burden. But in fact, the calculation of the amount is not so scary ~ just pay attention to the “income category and payment” “Tax d uction” basically pays the tax and that’s it!