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First of all, it is necessary to judge whether there is a labor relationship between interns and employers. If a labor relationship is established, the individual income tax shall be paid if the monthly salary exceeds 5000 according to the provisions of the Individual Tax Law. If no labor relationship is established, it shall be treated as a labor relationship, and the individual income tax shall be paid. According to the provisions of the Individual Income Tax Law, the income from labor remuneration shall be the balance of the income minus 20% of the expenses. The labor remuneration is part of the comprehensive income specified in the Individual Income Tax Law, and the comprehensive income shall be consolidated to calculate the individual income tax according to the tax year, A progressive tax rate of 3% to 45% for excess shall apply.
300371 readings 2024.07.29
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If an employer arranges a worker to work on a rest day according to law, but cannot arrange compensatory leave, it shall pay the worker 200% of the daily or hourly wage standard of the worker as stipulated in the labor contract.
372805 readings 2024.07.27
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The basic salary is the salary calculated according to the labor contract agreement or the salary standard stipulated by the national and enterprise rules and regulations. Also called standard salary. The minimum amount of basic wage shall ensure the basic living needs of the staff and workers themselves and the average number of people they support. Fairness; publicity; It is characterized by currency and fixity.
449571 readings 2024.07.27
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Working days: hourly overtime wage standard=monthly wage standard stipulated in the labor contract ÷ (monthly salary days 21.75 × 8 hours) × 150%. Rest days: hourly overtime wage standard=monthly wage standard stipulated in the labor contract ÷ (monthly salary days 21.75 × 8 hours) × 200%. The overtime wage standard for statutory leave hours=the monthly wage standard stipulated in the labor contract ÷ (21.75 × 8 hours of monthly salary days) × 300%.
7111 readings 2024.07.23
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According to relevant regulations, if the company has a holiday due to business adjustment, it shall pay the employees the same standard as the basic salary. If the company refuses to pay, the employee can complain to the labor department. In addition, if the company terminates labor relations due to dissolution and other reasons, it shall pay economic compensation to employees.
384192 readings 2024.07.18