Migrant workers need to pay taxes, but they do not need to pay taxes if they work outside for less than 5000. So the monthly income of 3000 yuan is not subject to tax.
The tax exemption is 5000 yuan, and the new standard will be implemented on October 1, 2018. Amount to be taxed=(salary payable - five insurances and one fund - minimum amount of 5000) * tax rate - quick calculation deduction amount attached.
Paying taxes according to law is the duty and right of every citizen. In our country, as long as the wage income of each worker reaches the tax standard, the corresponding individual income tax is required to be paid. Generally, workers are not differentiated at this time.
Tax payment=monthly taxable income * tax rate - quick calculation deduction. Monthly taxable income=(salary payable - three insurances and one fund) - 3500
Paid salary=payable salary - four gold payments - tax payment. Deduction standard: from September 2011, the individual income tax shall be calculated at the threshold of 3500 yuan/month.
Legal basis
Individual income tax shall be payable on the following items of individual income in Article 2 of the Individual Income Tax Law:
1. Income from wages and salaries;
2. Income from production and business operations of individual businesses;
3. Income from contracted or leased operation of enterprises and institutions;
4. Income from remuneration for labor services;
5. Income from author's remuneration;
6. Income from royalties;
7. Income from interest, dividends and bonuses;
8. Income from lease of property;
9. Income from property transfer;
10. Contingent income;
11. Other income determined to be taxed by the financial department of the State Council.
Legal basis
Article 2 of the Individual Income Tax Law of the People's Republic of China shall pay individual income tax on the following individual income:
（1） Income from wages and salaries;
（2） Income from remuneration for labor services;
（3） Income from author's remuneration;
（4） Income from royalties;
（5） Business income;
（6） Income from interest, dividends and bonuses;
（7） Income from lease of property;
（8） Income from property transfer;
（9） Accidental income.
Individual income tax shall be calculated on a consolidated basis according to the tax year for income derived by individual residents from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income"); Individual income tax shall be calculated monthly or sub item by item for non resident individuals who obtain income from items 1 to 4 of the preceding paragraph. Taxpayers who derive income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.
