Calculation formula of accumulated withholding and withholding individual income tax 2022
Accumulated withholding taxable income=Accumulated income - Accumulated tax-free income - Accumulated deduction expenses - Accumulated special deduction - Accumulated special additional deduction - Accumulated other deductions determined by law
Withholding tax amount of the current period=(cumulative withholding tax amount × withholding rate - quick calculation deduction amount) - cumulative tax deduction amount - cumulative withholding tax amount
Among them, the accumulated deduction of expenses shall be calculated by multiplying the individual income tax threshold of 5000 yuan/month by the number of months of employment of the taxpayer in the company from the current year to the current month.
Calculation Method of Accumulated Withholding and Withholding Individual Income Tax 2022
The calculation method of cumulative withholding and withholding of individual income tax means that the withholding agent's taxable income in a tax year is the balance of the income from wages and salaries paid accumulatively up to the current month minus the cumulative basic deductions, cumulative special deductions, cumulative special additional deductions, and cumulative other deductions determined by law, Calculate the cumulative withholding tax amount, and the balance after deducting the withholding tax amount, as the withholding tax amount of the current period. This method is applicable to comprehensive income, including income from wages and salaries, income from remuneration for labor services, income from remuneration for authors, and income from royalties. Special additional deduction items include: children's education expenditure, continuing education expenditure, serious illness medical expenditure, housing loan interest and housing rent, and elderly support expenditure (deducted after January 1, 2019). The calculation method of cumulative withholding is used. The calculation formula is as above.
Individual income tax threshold 2022
Individual income tax is a kind of income tax levied on various incomes obtained by individuals (natural persons). Individual income tax threshold refers to the tax system formulated by the state in order to improve the tax system and better carry out tax reform. On June 19, 2018, the third meeting of the Standing Committee of the 13th National People's Congress was held, and the amount of individual income tax exemption was proposed to be adjusted to 5000 yuan. At the end of August 2018, the survey showed that most netizens hoped to increase the threshold of individual income tax. On August 27, 2018, the Fifth Meeting of the Standing Committee of the 13th National People's Congress adopted the decision on amending the Individual Income Tax Law, which was implemented in transition from October 1, 2018 to January 1, 2019.
Individual Income Tax Rate Table 2022
I worked hard and carefully to prepare the latest personal income tax rate table, personal tax rate table and 5000 yuan threshold for all netizens in 2022, including wage tax rate table, year-end bonus tax rate table, labor tax rate table, self-employed tax rate table, etc. Simple and practical tables make it easier for you to understand the tax rate table.
Table I of Withholding Rate of Individual Income Tax (applicable to withholding of individual wages and salaries)
| series |
Accumulated withholding taxable income |
Withholding rate (%) |
Quick calculation deduction |
| one |
The part not exceeding 36000 yuan |
three |
zero |
| two |
The part exceeding 36000 yuan to 144000 yuan |
ten |
two thousand five hundred and twenty |
| three |
The part exceeding 144000 yuan to 300000 yuan |
twenty |
sixteen thousand nine hundred and twenty |
| four |
The part exceeding 300000 yuan to 420000 yuan |
twenty-five |
thirty-one thousand nine hundred and twenty |
| five |
The part exceeding 420000 yuan to 660000 yuan |
thirty |
fifty-two thousand nine hundred and twenty |
| six |
The part exceeding 660000 yuan to 960000 yuan |
thirty-five |
eighty-five thousand nine hundred and twenty |
| seven |
The part exceeding 960000 yuan |
forty-five |
one hundred and eighty-one thousand nine hundred and twenty |
explain:
1. When withholding agents pay income from wages and salaries to individual residents, they shall calculate the withholding tax according to the cumulative withholding method, and declare the full amount of the withholding tax on a monthly basis.
Case description
Zhang San, an employee of the company, will earn 15000 yuan in January 2022; The salary in February 2022 is 45000 yuan; The salary in March 2022 is 15000 yuan. For a son who is in primary school, 1000 yuan will be deducted from his children's education every month; The first housing loan interest expense is 1000 yuan per month; If the parents are alive and only children, 2000 yuan can be deducted from the expenditure for supporting the elderly every month. The five insurances and one fund shall be paid 3000 yuan per month. Purchase qualified commercial health insurance for 200 yuan per month.
January 2022
Taxable income=15000-5000 (accumulated deduction of expenses) - 3000 (accumulated special deduction) - 4000 (accumulated special additional deduction) - 200 (accumulated other deductions determined by law)=2800 yuan
Tax payable=2800 * 3%=84 yuan
February 2022
Taxable income=60000 (accumulated income) - 10000 (accumulated deduction of expenses) - 6000 (accumulated special deduction) - 8000 (accumulated special additional deduction) - 400 (accumulated other deductions determined by law)=35600 yuan
Tax payable=35600 * 3%=1068-84 (prepaid withholding tax)=984 yuan
March 2022
Taxable income=75000 (accumulated income) - 15000 (accumulated basic deduction expenses) - 9000 (accumulated special deduction) - 12000 (accumulated special additional deduction) - 600 (accumulated other deductions determined by law)=38400 yuan
Tax payable=38400 * 10% - 2520-1068 (prepaid withholding tax)=252 yuan
