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#220  May 05, 2017    email version

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.

雇佣动态 / Employment Express
  • 人社部:2017年居民医保个人缴费标准提高30元

    MOHRSS: Individual contribution standard of resident medical insurance will be increased by RMB 30 in 2017

    人社部近日发布《关于做好2017年城镇居民基本医疗保险工作的通知》,2017年居民医保各级财政人均补助标准在2016年基础上新增30元,平均每人每年达到450元;居民医保人均个人缴费标准提高30元,平均每人每年达到180元。

    MOHRSS has recently issued the Notice on Doing Well Jobs Concerning Urban Resident Basic Medical Insurance in 2017, according to which, allowance for resident medical insurance per capita granted by finance department at each level in 2017 will be increased by another RMB 30 compared with that in 2016, and the allowance granted to per capita each year reaches up to RMB 450. Individual contribution standard of resident medical insurance per capita is increased by RMB 30, and each individual need to pay RMB 180 each year.

  • 上海今年养老金调整方案公布

    Shanghai’s pension adjustment scheme in this year is released

    4月26日,上海市人社局宣布上调该市退休人员2017年养老金,退休人员养老金统一增加60元,并于5月5日前发放到位。

    On Apr. 26, Shanghai Municipal Human Resources and Social Security Bureau announced increase of pension for the retired in 2017 by RMB 60 in a unified manner, and such pension upon increase will be properly granted prior to May 5.

  • 今年第一季度我国城镇登记失业率下降到3.9%

    Registered urban unemployment rate in Q1 of this year decreases to 3.9%

    人社部数据显示,截止到2017年第一季度末,中国城镇登记失业率保持在3.9%,新增就业岗位334万个。

    According to MOHRSS, registered urban unemployment rate of China is kept at 3.9% by the end of Q1 of 2017, and 3.34 million of positions have been newly created.

  • 上市公司年报披露收官 近九成净利润超千万元

    Almost all listed companies have disclosed their annual reports, and around 90% of them have net profit exceeding RMB ten million

    据报道,截至5月1日, 3204家A股上市公司已披露2016年年报。总体上看,获千万元净利润及以上的公司2855家,占全部上市公司近九成。

    It is reported that 3,240 A-share listed companies had disclosed their annual reports as at May 1. In general, 2,855 companies earn net profit exceeding RMB ten million or more, accounting for nearly 90% of all listed companies.

  • 7977万元

    据报道,格力电器2016年实现净利154.21亿,同比增长23%;公司拟每10股派18元(含税),创出该公司历史上最多的分红额108.28亿元。不考虑税收因素,此次董明珠可获得7977万元的分红。

    As reported, Gree Electric Appliances realized net profit of RMB 15.421 billion in 2016, increasing by 23% from one year ealier; The company proposes to distribute dividend totaling RMB 18 (tax-inclusive) for each 10 shares, which creates the most dividend totaling RMB 10.828 billion in the history of the company. If taxation factors are not taken into consideration, Dong Mingzhu can obtain dividend totaling RMB 79.77 million this time.

  • 1-3次

    4月下旬,猎聘发布了《2017年“金三银四”跳槽季调研报告》。报告发现,62.15%的人跳槽1-3次后获得满意工作。

    In the last ten-day of April, Liepin.com released Investigation Report on Job-hopping Season “Gold March and Silver April” in 2017. The report shows that 62.15% of job hoppers find satisfactory jobs after job-hopping for 1-3 times.

  • 1%

    近日,河南省人社厅、财政厅联合印发通知,决定从今年1月1日起,河南省失业保险总费率由目前的1.5%降至1%。其中,单位缴费比例降低0.5个百分点,由目前的1.2%降为0.7%;个人缴费比例维持目前的0.3%不变。

    Recently, Department of Human Resources and Social Security of Henan Province and Finance Department of Henan Province have jointly printed and issued a notice to decide to decrease unemployment insurance rate of Henan Province from 1.5% at present to 1% as of Jan. 1 this year. Therein, contribution ratio of entity decreases by 0.5% from 1.2% at present to 0.7%. The ratio of individual contribution will be kept at the present 0.3%.

  • 15%

    特朗普政府4月26日公布税收改革方案。根据这一方案,美国将大幅削减企业税税率,从35%降至15%。个人税税率将从7档减少至3档,分别是10%、25%和35%。

    Trump government released tax reform plan on Apr. 26. According to the plan, America will significantly decrease corporate tax rate from 35% to 15%. Individual tax rate will be reduced from 7 grades to 3 grades, namely 10%, 25% and 35%.

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