Payroll detail is a detailed payroll delivered by the employer to the laborer, which usually includes the following contents: 1. Basic salary: calculated according to the agreed salary standard, excluding other subsidies or allowances. 2 bonuses, allowances, subsidies, etc. : Calculate and list the amount of various bonuses, allowances and subsidies, such as post allowance, transportation allowance and monthly performance bonus. 3. Deduction: including pension insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance, housing accumulation fund, personal income tax and other items. 4. Actual income: the actual salary after deducting the items is the actual salary that the workers deserve. 5. Payment time: list the time, place and method of salary payment. It should be noted that when compiling the details of the total wages, the employer shall clearly inform the workers of the wage composition and deduction in accordance with state regulations to ensure the accuracy and legality of the data.
How is the personal income tax calculated in the payroll details? Personal income tax is calculated according to the relevant national tax laws. The specific calculation method is to calculate the pre-tax salary within the deduction standard and tax rate stipulated in the tax law. According to the tax law, the tax rate of individual income tax is step by step, and the tax rate increases gradually with the increase of income, so some specific deduction standards and items need to be considered.
Payroll details are detailed payrolls issued by employers to workers, including the composition of wages, deduction items, payment time, etc. When compiling the details of the total wages, the employing unit shall, in accordance with the provisions of the state, clearly inform the workers of the wage composition and deduction items, and ensure the accuracy and legality of the data.
Legal basis:
Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) Article 34 Reasonable wages and salary expenses incurred by an enterprise are allowed to be deducted. The wages and salaries mentioned in the preceding paragraph refer to all cash or non-cash labor remuneration paid by an enterprise to its employees in each tax year, including basic wages, bonuses, allowances, subsidies, year-end salary increase, overtime pay and other expenses related to the employment or employment of employees.