代通知金上月工资标准是税前还是税后？

Is the employee’s previous month’s salary rate which determines the payment in lieu of notice pre-tax or post-tax?

代通知金上月工资标准是税前还是税后？是否包含加班费、津贴、过节费、社保？代通知金是否需要与经济补偿金一起计算超过社平3倍计算个税？

Is the employee’s previous month’s salary rate which determines the payment in lieu of notice pre-tax or post-tax? Does it include overtime pay, allowance, festival bonus or social security? Does the payment in lieu of notice need to be included in the economic compensation with the part of more than 3 times the average wage in society subject to the personal income tax?

2021.11.04

生育津贴需要缴纳个人所得税吗?

Is the maternity allowance subject to Individual income tax?

员工取得生育津贴，是否需要缴纳个税？

Do employees need to pay Individual income tax when they get maternity allowance?

2021.05.20

买断工龄的补偿金如何计税?

How is the tax calculated on the compensation issued to employees with bought-out length of service?

公司买断员工工龄，发放的补偿金如何计税？

How is the tax calculated on the compensation issued by a company that has bought out the employees’ length of service?

2020.05.07

退休人员再任职取得的收入要缴个人所得税吗?

Do retirees have to pay personal income tax on their income from re-employment?

公司聘用退休人员，其收入是否需要缴纳个人所得税？

Do the retirees employed by the company need to pay personal income tax?

2019.06.20

员工欠款可否从离职补偿金中扣除？

Can employee’s arrears be deducted from the compensation for resignation?

员工离职公司为员工支付的经济补偿金中，可否扣除员工借款、缺勤扣款、社保公积金代扣代缴等款项呢？

Can employee’s borrowings, charge for absence, withhold and remit taxes of social security and housing provident fund and other payments be deducted from the economic compensation paid for employees by company on their resignation?

2018.08.23

候选人背景调查有哪些法律限制?

What are the legal restrictions on the background check of candidates?

雇主在法律层面是否可以对即将雇佣的候选人进行相关的背景调查，比如教育背景、财务收入状况、以往的工作记录和表现，犯罪记录等？

Can the employer perform background check on candidates to be hired, such as the educational background, financial incomes, past work records and performances, criminal records, etc.?

2017.08.10

退休返聘人员的收入应如何纳税?

How should tax be levied on income of employees back to work after retirement?

公司想了解，他们的收入，是应按照劳务所得缴纳个税，还是可以按照工资薪金纳税？

We’d like to learn about whether the Individual income tax should be levied based on remuneration for personal service or wages and salaries.

2017.05.04

公司可否为避税而缓发年终奖?

Can a company delay the issue of year-end bonuses for tax avoidance purpose?

请问，公司的这个做法是否合法？

​I hereby would like to ask whether the action of our company is lawful.​

2017.01.12

实习生的报酬如何交税?

How to pay the taxes concerning the remuneration of a trainee?

在税法中，工资薪金和劳务费的区别，在于员工是否受到单位的雇佣。

According to the tax law, the different between payroll expense and service fee lies in that whether an employee is employed by an employer.

2016.09.29

用人单位如何防范退休反聘人员用工风险?

How to prevent the risk of liabilities arising from re-engagement of retired Individuals?

当前，用人单位聘用退休返聘人员的情形愈发常见，因退休返聘人员在工作 时间受伤而引发的纠纷也日渐增多。那么，用人单位又该如何防范用工风险？

It is increasingly common to see Individuals being re-engaged after their retirement. As a result of this growing trend, there have been more and more disputes arising due to work-related injury. How to prevent the risk of liabilities associating with such re-engagement?

2016.09.08

员工想高开收入证明，HR能给开吗？

Can HR department issue the proof of a false high income as required by employees?

企业为了帮助员工顺利获得信用卡或房屋贷款，随意虚开高收入的证明，却有可能因为好心而让自己陷入官司。

Enterprise may land itself in the entanglement of lawsuit if they freely issue the proof of a false high income to help employees to secure credit card or housing mortgage loan.

2016.02.25

年终奖的法律理解与适用

Legal interpretation and application of year-end bonus

年终奖的争议是典型的劳动报酬争议，应当属于劳动争议案件的受理范围;年终奖属于工资范畴，在统计各项涉及工资的数据时，均应当被纳入;年终奖应当按照正常的工资性收入计税。

Disputes on year-end bonus are typical labor remuneration disputes, therefore they fall into the scope of acceptance of labor dispute cases;year-end bonus is in the category of salary, so it should be included in the salary counting; and year-end bonus is taxable same as normal wage income.

2015.12.30

经济补偿的计算基数问题

The base for calculation of economic compensation

经济补偿金的计算基数涉及到的是员工离职前十二个月的“应得”工资，也就是我们常说的税前工资，具体来讲，就是员工实得工资加上之前扣除的社会保险、公积金等的个人部分，再加上个人所得税，这些数值之和，才是经济补偿金的计算基数。

The base for calculation of economic compensation is employee's gross pay in the twelve months prior to resignation, namely, employee's pre-tax salary, which covers employee's actual salary, social security contribution, housing provident fund, and Individual income tax. The sum of all of these values should be the base of economic compensation.

2015.02.05

“年终奖”如何计税?

How to tax the year-end bonus?

纳税人取得全年一次性奖金，单独作为一个月工资、薪金所得计算纳税，可以先将其当月内取得的全年一次性奖金，除以 12个月，按其商数确定适用税率和速算扣除数。

Lump-sum annual bonuses obtained by taxpayers are deemed as monthly salaries and wages for calculating and imposing taxes. First divide the lump-sum annual bonuses obtained by employees in the current month by 12 months, and determine the applicable tax rate and quick calculation deduction according to the quotient.

2014.12.25

高级管理人员的薪酬管理

Compensation management of senior management

如何制定既满足高管人员避税要求，又维护公司灵活调整薪酬能力的薪酬制度？

How to develop a salary system which both meets the needs for tax shelter for senior management and protects the ability of the company to flexibly adjust the remuneration system?

2014.06.26