In Jiangsu Huai'an, if the social security base is 13,800 yuan, the tax deduction calculation is as follows:
- Social security deduction:
- Pension insurance: The individual contribution rate is 8%, so the individual's pension insurance deduction is yuan.×8%=
- Medical insurance: The individual contribution rate is generally 2%, so the individual's medical insurance deduction is yuan.×2%=
- Unemployment insurance: The individual contribution rate is 0.5%, so the individual's unemployment insurance deduction is yuan.×0.5%=
- Work - related injury insurance and maternity insurance: These are paid by the unit, and individuals do not need to pay.
- The total social security deduction for individuals is yuan.++=
- Personal income tax calculation:
- First, calculate the taxable income. The formula is: taxable income = monthly income - 5000 yuan (tax threshold) - special deductions (social security, etc.) - special additional deductions - other deductions determined in accordance with the law. Assuming no special additional deductions and other deductions, the taxable income is yuan.−−=
- According to the personal income tax rate table, for taxable income within the range of 3000 - 12000 yuan, the applicable tax rate is 10%, and the quick - deduction amount is 210 yuan.
- Then the personal income tax payable is yuan.×10%−=525.1
In summary, when the social security base in Huai'an is 13,800 yuan, the individual's social security deduction is 1449 yuan, and the personal income tax payable is 525.1 yuan (assuming no special additional deductions and other deductions). Note that if there are special additional deductions such as housing loans, education, and elderly support, the taxable income and the corresponding personal income tax amount will be adjusted accordingly.