How to withhold and remit individual income tax from the salary of part-time employees
The company has recruited part-time personnel, signed labor contracts, and purchased social insurance for less than one year. These part-time personnel have other jobs. How does the company calculate the individual income tax withheld and remitted when paying the remuneration of part-time employees?
If the company manages these part-time employees according to normal labor contract relations, the remuneration paid belongs to salary income. If the company does not know the other party's income and special additional deduction items in another place when declaring individual income tax, it can first report and withhold individual income tax according to normal salary and wages.
Time of declaration: the final settlement of individual income tax needs to be completed before the end of June of the next year.
Appendix: Article 25 of the Regulations for the Implementation of the Individual Income Tax Law requires final settlement to obtain comprehensive income, including:
(1) Comprehensive income obtained from more than two sources, and the balance of annual comprehensive income less special deductions exceeds 60000 yuan;
Taxpayers who need to handle the final settlement and payment shall, within the period from March 1 to June 30 of the next year when they obtain income, file tax returns with the competent tax authorities in the place where the employer or employer is located, and submit the Annual Self Tax Return for Individual Income Tax. If a taxpayer has two or more employment units, it shall choose to file a tax return with the local competent tax authority where one of them is located; If the taxpayer does not hold a post or is employed by an entity, he shall file a tax return with the competent tax authority in the place where his household registration is located or where he often resides.