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个税起征点5000元后 社保缴费按什么标准交?
作者:admin 发布于:2018-11-19 17:42

上周五,全国人大常委会表决通过关于修改个人所得税法的决定,个税起征点由此前的3500元提至5000元。
 
Last Friday, the Standing Committee of the National People's Congress voted to amend the Personal Income Tax Law, raising the starting point of individual tax from 3,500 yuan to 5,000 yuan.
 
 
 
不过,近日朋友圈广泛流传着一张降税前后到手工资的对比表,称个税起征点调整后,到手工资反而比降税前少了。事实真的是这样吗?
 
However, in recent days, a comparative table of handicraft wages before and after tax reduction has been widely circulated in the circle of friends. It is said that after the adjustment of tax threshold, handicraft wages are less than before tax reduction. Is this really the case?
 
 
 
 
 
这份对比表显示,以5000元月薪为例,降税前,个人需缴纳个税45元,社保扣费按照最低工资1800元扣除,个人缴纳社保330元,最终个人到手工资4625元;降税后,缴纳个税降为0元,然而社保必须按照实际工资缴纳,个人需要缴费920元,到手工资仅剩4080元。
 
This comparative table shows that, taking the monthly salary of 5,000 yuan as an example, before tax reduction, the individual has to pay 45 yuan of tax, the social security deduction fee is deducted according to the minimum wage of 1,800 yuan, the individual pays 330 yuan of social security, and finally the individual pays 4,625 yuan of manual wage; after tax reduction, the individual pays a tax is reduced to 0 yuan, but the social security must be paid according to the actual wage, and the individual needs to pay 92 yuan. 0 yuan, only 4080 yuan to manual money.
 
 
 
对这份表中降税前后的工资进行对比不难发现,最大的变化来自社保扣费。而社保缴费之所以出现大幅增加,其根源在于缴费基数出现了变化——表中降税前的缴费基数是最低工资,而降税后的缴费基数是实际工资。因此,将这一问题与个税起征点调整硬生生拉在一起,是毫无道理、也没有逻辑关系的。
 
The comparison of wages before and after tax reduction is not hard to find. The biggest change comes from social security deduction. The reason for the substantial increase in social security contributions lies in the change of the base of payment - the base of payment before tax reduction is the minimum wage in the table, and the base of payment after tax reduction is the real wage. Therefore, it is unreasonable and unreasonable to tie this issue to the adjustment of tax threshold.
 
 
 
既然不能让新个税法来背这个“锅”,那我们回到社保费征缴这个层面,上述表中为什么会出现这么大的变化?为了回答这个问题,《每日经济新闻》记者将试图为大家弄清楚四个问题:社保缴费基数怎么确定、为什么社保缴费基数差异这么大、个税改革如何规范社保缴费、社保多交是不是会吃亏。
 
Since we can't let the new tax law carry this "pot", then let's go back to the level of social security premium collection. Why is there such a big change in the above table? To answer this question, Daily Economic News reporters will try to find out four questions for you: how to determine the base of social security contributions, why there is such a big difference in the base of social security contributions, how to regulate social security contributions by individual tax reform, and whether overpayment of social security will suffer or not.
 
 
 
社保缴费按什么标准交:
 
Social security payment according to what standard:
 
 
 
多数人须按照工资水平如实申报
 
Most people must declare according to their wages.
 
 
 
个人所得税缴费有明确的固定公式。以即将实施的个税法为例,应税所得=年度收入-6万元(起征点)-专项扣除-专项附加扣除-依法确定的其他扣除。
 
There is a clear formula for the payment of personal income tax. Take the forthcoming individual tax law as an example, taxable income = annual income - 60,000 yuan (starting point) - special deduction - special additional deduction - other deductions determined by law.
 
 
 
同样,社保缴费也不可能是随意变动的,有非常固定的缴费比例。
 
Similarly, social security contributions can not be arbitrarily changed, with a very fixed percentage of contributions.
 
 
 
社保缴费国家有明确规定,各地也有明确的标准。一般来说,是以上一年度本人工资收入为缴费基数。职工工资收入高于当地上年度职工平均工资300%的,以当地上年度职工平均工资的300%为缴费基数;职工工资收入低于当地上一年职工平均工资60%的,以当地上一年职工平均工资的60%为缴费基数;职工工资在60%~300%之间的,按实申报。
 
The state of social security payment has clearly stipulated that there are clear standards everywhere. Generally speaking, the salary of the above year is the base of payment. If the wage income of the staff and workers is higher than the average wage of the local staff and workers in the previous year by 300%, the base of payment shall be 300% of the average wage of the local staff and workers in the previous year; if the wage income of the staff and workers is lower than the average wage of the local staff and workers in the previous year by 60% of the average wage of the local staff and workers in the previous year by the base of payment; if the wage of the staff and workers is between 60% and 300%, the actual application shall be Newspaper.
 
 
 
虽然各地可能会有一定的差异,但绝大多数职工工资都处于当地上年度职工平均工资60%~300%之间,也就是处于“如实申报”的要求之下。
 
Although there may be some differences in different places, the majority of workers'wages are between 60% and 300% of the average wages of local workers in the previous year, that is to say, they are under the requirement of "truthful declaration".
 
 
 
以北京为例,2017年度北京市职工平均工资为101599元,月平均工资为8467元,其社保缴费基数的上限是25401元。参加基本养老保险、失业保险的职工缴费基数下限按照北京市2017年职工月平均工资的40%(3387元/月)确定;参加基本医疗保险、工伤保险、生育保险的职工,缴费基数下限按照北京市2017年职工月平均工资的60%(5080元/月)确定。
 
Taking Beijing as an example, in 2017, the average wage of Beijing workers was 101,599 yuan, and the average monthly wage was 8,467 yuan. The upper limit of social security premium base was 25,401 yuan. The minimum payment base for employees participating in basic old-age insurance and unemployment insurance shall be determined according to 40% of the average monthly wage of Beijing employees in 2017 (3387 yuan/month); for employees participating in basic medical insurance, industrial injury insurance and maternity insurance, the minimum payment base shall be determined according to 60% of the average monthly wage of Beijing employees in 2017 (5080 yuan/month).
 
 
 
有些人为什么会缴费少:
 
Why do some people pay less?
 
 
 
钻空子按照低标准缴纳
 
Loopholes are paid according to low standard.
 
 
 
少交社保一般都是企业的主意。在社保缴费过程中,企业的缴费比例一直是占到大头,且无法获得看得见的收益。
 
Less social security is generally the idea of an enterprise. In the process of social insurance payment, the proportion of enterprises'contribution has always been large, and they can not get visible benefits.
 
 
 
以社保中占比最大的养老保险为例:职工个人缴纳工资的8%,在经过阶段性降费后企业一般缴纳个人工资总额的19%。在五项社保缴费中,企业支出的比例大约是职工工资的30%。这就意味着一名职工假设月收入为10000元,企业需要承担3000元左右的社保支出。这种高额的支出也造成很多企业开始钻空子。
 
Take the pension insurance, which accounts for the largest proportion of social security, as an example: 8% of the salaries paid by individual employees, and 19% of the total salaries paid by enterprises after phased fee reduction. In the five social security contributions, the proportion of enterprise expenditure is about 30% of the wages of employees. This means that an employee assumes a monthly income of 10,000 yuan, and the enterprise needs to bear about 3,000 yuan of social security expenditure. This high expenditure also caused many enterprises to start loopholes.
 
 
 
韩萌毕业多年,先后也换了几份工作,但从来没有享受过单位全额缴纳社保的待遇。她告诉《每日经济新闻》记者,曾经有一家企业在入职签订合同的时候就明确写明:按照合同中规定的固定金额作为基数来缴纳社保,而该金额是远低于个人实际工资。还有一家企业在面试时就明确表示,工资可以在原定标准基础上多涨200元,但社保基数要按照最低工资标准缴纳。
 
Hanmeng graduated for many years and changed several jobs successively, but he never enjoyed the treatment of paying social security in full. She told the Daily Economic News that once an enterprise signed a contract, it clearly stated that it would pay social security according to the fixed amount stipulated in the contract, which is much lower than the actual salary of the individual. Another company made it clear during the interview that the salary could be increased by 200 yuan on the basis of the original standard, but the social security base should be paid according to the minimum wage standard.
 
 
 
有类似遭遇的还有胡成,他对《每日经济新闻》记者说,前几年,其工资组成一直是固定工资和差旅费报销两部分,缴纳社保的基数是固定工资的那部分,差旅费那部分需要自己找相关的发票进行报销。
 
Hu Cheng also had similar experiences. He told Daily Economic News that in the past few years, his salary composition has always been fixed wage and travel expenses reimbursement. The base of social security payment is fixed wage, and the part of travel expenses needs to find relevant invoices for reimbursement.
 
 
 
在北京某企业做会计工作的冯君向《每日经济新闻》记者介绍,目前企业在社保缴费上较容易钻空子,除了按照最低工资标准缴纳外,很多企业都未将职工的奖金、提成等收入纳入到社保缴费基数中。
 
Feng Jun, an accountant in an enterprise in Beijing, told Daily Economic News that at present, it is easier for enterprises to get rid of the loopholes in social security payment. Apart from paying according to the minimum wage standard, many enterprises have not included employees'bonuses, commissions and other income into the social security payment base.
 
 
 
2013年11月1日起施行的《社会保险费申报缴纳管理规定》明确,用人单位未按时足额缴纳社会保险费的,由社会保险经办机构按照社会保险法第八十六条的规定,责令其限期缴纳或者补足,并自欠缴之日起按日加收0.5‰的滞纳金;逾期仍不缴纳的,由社会保险行政部门处欠缴数额1倍以上3倍以下的罚款。
 
The Regulations on the Administration of the Declaration and Payment of Social Insurance Premiums, which came into effect on November 1, 2013, clearly states that if the employer fails to pay the social insurance premiums in full and on time, the social insurance agency shall, in accordance with the provisions of Article 86 of the Social Insurance Law, order the employer to pay or make up the social insurance premiums within a specified period of time, and shall collect an additional 0.5_late fee per day from the date of arrears. If the payment is still overdue, the administrative department of social insurance shall impose a fine of not less than one time but not more than three times the amount owed.
 
 
 
社保缴费未来更加规范:
 
Social security payment will be more standardized in the future.

 


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