How is the income from labor remuneration obtained by individual employees from different projects taxed?
Answer:
According to Article 6 of the "Implementation Regulations of the Individual Income Tax Law", wages and salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other matters related to individuals' employment or employment. Other income related to employment or employment.
According to Article 19 of the "Notice of the State Administration of Taxation on Issuing Provisions on Certain Issues in the Collection of Personal Income Tax" (Guo Shui Fa (1994) No. 89): Wage and salary income belong to non-independent personal labor activities, that is, in agencies and groups. The remuneration received from serving and being employed in schools, military units, enterprises, institutions and other organizations; the income from labor remuneration is the remuneration obtained by individuals independently engaging in various skills and providing various labor services. The main difference between the two is that the former has an employer-employee relationship, while the latter does not.
Therefore, the key words for judging income from labor remuneration are “independent” and “non-employment”, while the key words for income from wages and salaries are “non-independent” and “employment”. Normally, labor remuneration is the income earned by an independent individual from freelancing. Since
is an "employee", it means that there is a labor contract or employment relationship with the employer. Although he provides different services and obtains remuneration for different projects, due to the existence of an "employment relationship", all remuneration still needs to be combined and classified as "wages and salaries". Income" is used to calculate personal income tax.
For example, A is a production worker in a certain factory and gets a piece-rate salary that month. Because he recommended several fellow workers to join the company that month, the factory pays 500 yuan per person based on the number of workers successfully recruited. Although X received labor remuneration from different projects, due to the "employment" relationship with the factory, both remunerations need to be calculated as personal income tax as "wage and salary income".
