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#5  Nov 09, 2012    email version

离职经济补偿金如何缴纳个人所得税

How to Pay the Individual Income Tax for Economic Compensation for Departure

施先生从公司得到了离职经济补偿金60万元。《协商解除劳动合同的协议》明确约定,施先生应负担离职经济补偿的个人所得税,在发放该经济补偿金时由公司代扣代缴个人所得税。该经济补偿金的个人所得税该如何计缴?

Mr. Shi got the economic compensation for departure of 600,000 USD from the company. The Agreement for the Termination of Labor Contract has stated clearly that Mr. Shi should be responsible for the individual income tax for economic compensation for departure. The individual income tax was deducted at the issuance of economic compensation by the company. How to Pay the Individual Income Tax for Economic Compensation?

雇佣动态 / Employment Express
  • 中韩将互免派遣员工保险缴费义务

    China and South Korea to Exempt Insurance Premium Contribution Obligation for Dispatch Workers to Each Other

    中韩两国决定在今后的13年内互免派遣劳动员工的养老保险和失业保险缴费义务。

    China and South Korea have decided that in the future 13 years, the two countries will exempt each other’s obligation to contribute premium for endowment insurance and unemployment insurance for dispatch workers.

  • 证监会:内地企业赴港上市条件将放宽

    CSRC: Conditions to be Eased for Domestic Enterprises to be listed in HK

    香港特区政府财政司等有关部门近期在访问中国证监会时表示,准备适当放宽内地企业赴港上市规模方面的条件,支持符合条件企业赴港上市。

    Department of Finance of HK SAR government and other related governmental departments have indicated during their recent visit to CSRC that, they are ready to release conditions for domestic enterprises to be listed in HK stock market and support qualified enterprises to be listed.

  • 深圳基本养老保险用人单位缴费比例明年起上调3%

    Shenzhen’s Basic Endowment Insurance Premium Paid by Employers to be Increased by 3% next year

    深圳基本养老保险费缴费比例将提高至21%,比现在提高3个百分点。其中,用人单位缴费比例由现行的10%调整至13%,个人缴费比例维持8%不变。

    The premium proportion of basic endowment insurance of Shenzhen is going to be increased to 21%, a hike of 3% than now. And the contribution premium proportion will be elevated from 10% to 13%, and individual premium proportion is maintained at the level of 8%.

  • 52%

    太和顾问《2012年度企业应届毕业生招聘政策专项调研报告》显示,52%的受访企业表示2012年的招聘总费用有所上升。

    The 2012 Specific Survey Report for Enterprises’ Job Fair for This year’s Graduates released by Taihe Consulting has shown that, 52% of the interviewed enterprises have demonstrated a trend of new surge of the fee in recruitment.

  • 80%

    中国的招聘市场被外资垄断,根据艾瑞咨询的统计数据显示,前程无忧、智联招聘和中华英才网在中国网络招聘市场中占据着超过80%的市场份额。

    China’s recruiting market was monopolized by foreign capital, according to the statistics of iResearch, human resources service providers like 51job, Zhaopin and ChinaHR occupy more than 80% of the China online recruitment market.

  • 3%

    高级人才搜寻公司CTPartners进行的研究显示,全球最大公司只有近3%由女性领导,但女性CEO的权力比7年前更强。

    According to the research of the high-end head-hunting company CTPartners, only 3% of the big companies are steered by female leaders, who enjoy a power higher than they had 7 years ago.

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