I. Individual income tax standards for wages of migrant workers are as follows:
1, and the salary range is 1.
Between 5000 yuan, including 5000 yuan, the applicable personal income tax rate is 0%;
2. The salary range is 5000 yuan.
Between 8,000 yuan, including 8,000 yuan, the applicable personal income tax rate is 3%;
3. The salary range is 8000 yuan.
Between 65438 and 07000 yuan, including 65438 and 07000 yuan, the applicable personal income tax rate is10%;
4. Salary range 17000.
Between 30,000 yuan, including 30,000 yuan, the applicable personal income tax rate is 20%;
5. The salary range is 30,000 yuan.
Between 40,000 yuan, including 40,000 yuan, the applicable personal income tax rate is 25%;
6. The salary range is 40,000 yuan.
Between 60000 yuan, including 60000 yuan, the applicable personal income tax rate is 30%;
7. The salary range is 60,000 yuan.
Between 85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%;
8. If the salary range is more than 85,000 yuan, the applicable personal income tax rate is 45%.
Third, what should I do if I default on the wages of migrant workers?
1, be calm and rational.
2. Learn to defend rights according to law. If you are in arrears with your salary, you can report it to the local labor law enforcement department, and the law enforcement inspectors of the labor department will help coordinate and solve it; You can also apply for arbitration in local labor dispute arbitration institutions.
3. Labor and social security departments have asked all localities to pay attention to protecting the legitimate rights and interests of migrant workers.
Legal basis:
Interim Measures for the Administration of Wage Margin for Migrant Workers
Article 10
The construction unit shall, in accordance with the following standards, pre-store the wage deposit for migrant workers:
(1) If the project contract price is less than 100 yuan (excluding 100 million yuan), it shall be pre-stored at 5% of the project contract price; If the project contract price exceeds 6,543,800 yuan to 2 million yuan (including 6,543,800 yuan), the down payment shall be 4% of the project contract price; If the project contract price is between 2 million yuan and 5 million yuan (including 2 million yuan), it shall be pre-stored at 3% of the project contract price; If the project contract price is more than 5 million yuan (including 5 million yuan), it shall be pre-stored at 2% of the project contract price;
(two) the unfinished projects under construction last year, the construction enterprises according to the remaining amount of work and the corresponding proportion of deposit;
(3) 8% of the contract price of the project is reserved for the project that has been contracted or not.