Do migrant workers need to deduct a tax when paying wages in a special account?

1. If a worker's salary reaches the standard of paying individual tax, he must pay individual income tax. According to the new law, the threshold for personal income tax is 5,000 yuan, and you need to pay taxes if you exceed this standard.

2. Personal income tax shall be levied according to the item of "income from wages and salaries" for the one-time economic compensation income obtained by individuals due to the termination of labor contracts. Yes, everyone needs to withhold and pay taxes. As long as the income obtained by migrant workers belongs to the taxable items of personal income tax and reaches the tax standard, they should pay personal income tax according to law. The current tax law adopts the classified tax system model. Migrant workers are employed by enterprises and institutions and sign labor contracts for a certain period of time. When paying wages, the payer shall withhold and remit taxes according to the items of wages and salaries. Deduct taxes.

The tax threshold is set at 5000 yuan per month. The new tax law stipulates that the comprehensive income of individual residents, after deducting expenses of 60 thousand yuan from their income in each tax year, plus the balance after special deduction, special additional deduction and other deductions determined according to law, is taxable income.

According to the provisions of Article 44 of the Labor Law, in any of the following circumstances, the employing unit shall pay wages higher than the wages of the workers during their normal working hours according to the following standards:

First, if workers are arranged to work longer hours, they will be paid no less than150% of their wages;

Second, if workers are arranged to work on rest days and cannot make up for rest, they will be paid no less than 200% of their wages;

Third, if workers are arranged to work on statutory holidays, they will be paid no less than 300% of their wages. Among them, everyone needs to pay attention to the following points: if it is necessary to ask for a salary, the unit with a trade union can first report the situation to the trade union and negotiate with the employer through the trade union; If the unit has not established a trade union organization, it may also directly consult with the employer; Workers who are in arrears of wages can also unite to put forward collective bargaining requirements to employers and put pressure on them.

Legal basis: Article 9 of the Individual Income Tax Law of People's Republic of China (PRC) takes the income as the taxpayer and the unit or individual that pays the income as the withholding agent. If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.