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基本工资和绩效工资怎样扣税?
释义
在实行绩效工资的企业,个人平时按月取得的生活费或部分工资,应按月依照工资、薪金所得计算缴纳个人所得税。年终取得的绩效工资,应按全年一次性奖金计税办法计算缴纳个人所得税。
法律依据:《中华人民共和国劳动法》 第五十条 工资应当以货币形式按月支付给劳动者本人。不得克扣或者无故拖欠劳动者的工资。
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更新时间:2026/1/18 13:43:11