Do migrant workers pay personal income tax? Migrant workers whose wages exceed the individual income tax threshold are also required to pay individual income tax. The taxpayers of individual income tax include migrant workers. According to Article 1 of the Individual Income Tax Law of the People's Republic of China, an individual who has domicile in China or has no domicile and has resided in China for 183 days in a tax year is a resident individual. Individual income tax shall be paid in accordance with the provisions of this Law on income derived by individual residents from within and outside China. Individuals who have neither domicile nor residence in China, or who have no domicile but have resided in China for less than 183 days in a tax year are non resident individuals. Non resident individuals shall pay individual income tax in accordance with the provisions of this Law on their income derived from within China. The tax year starts on January 1 and ends on December 31 of the Gregorian calendar. Moreover, according to Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, the scope of individual income as stipulated in the Individual Income Tax Law: (1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or tenure. （2） The term "income from remuneration for labor services" refers to income derived by individuals from engaging in labor services, including design, decoration, installation, drafting, laboratory testing, testing, medical treatment, law, accounting, consulting, lectures, translation, manuscript review, calligraphy and painting, sculpture, film and television, recording, video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services Income from agency services and other labor services. （3） The term "income from author's remuneration" shall mean income derived by individuals from the publication of their works in books, newspapers, periodicals, etc. （4） The term "income from royalties" shall mean income derived by individuals from the provision of the right to use patents, trademarks, copyrights, non patented technology and other concessions; Income derived from the provision of the right to the use of copyright shall not include income from author's remuneration.