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老師,公司過年期間找的兩個臨時(shí)工人守廠區(qū),守了15天,給他們兩個分別發(fā)15天的工資,每個人工資1500元。請問,像支付給他們這種臨時(shí)工的工資,怎么做賬?需算作發(fā)臨工工資嗎?需要申報(bào)個稅嗎?
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臨時(shí)工的工資和您公司員工一樣做賬。
2023 02/27 00:06
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2023 02/27 00:06
報(bào)個稅也是正常報(bào)個稅。
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2023 02/27 00:08
1、企業(yè)計(jì)提臨時(shí)工工資:
借:管理費(fèi)用——員工工資(根據(jù)費(fèi)用所屬部門計(jì)入相關(guān)科目)
貸:應(yīng)付職工薪酬——應(yīng)付職工工資
2、企業(yè)直接發(fā)放臨時(shí)工工資:
借:應(yīng)付職工薪酬——應(yīng)付職工工資
貸:銀行存款
應(yīng)交稅費(fèi)——應(yīng)交個人所得稅
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2023 02/27 06:28
希望您給出五星好評,謝謝!
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2023 02/27 07:46
老師,申報(bào)臨工個稅,是按照工資薪金所得來申報(bào),還是按照勞務(wù)報(bào)酬來申報(bào)個稅?是不是按照勞務(wù)報(bào)酬申報(bào)個稅,那個稅率很高?
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2023 02/27 07:46
你就按正常的工資薪金來給他們申報(bào)個稅。
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2023 02/27 07:47
這兩個臨時(shí)工,過年期間也就守門守了15天,每個人發(fā)了1500的工資。
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2023 02/27 07:48
勞務(wù)報(bào)酬的稅率確實(shí)比工資薪金要高一些,而且這個臨時(shí)工資也可以工資的。
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2023 02/27 07:50
這個就是稅率表的。
FAILED
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2023 02/27 07:52
老師,您可以發(fā)一下最新的按照工資薪金所得申報(bào)個稅的稅率表嗎?
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2023 02/27 07:52
我記得,工資薪金所得的,不超過5000的,稅率只是3%是嗎?
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2023 02/27 08:07
好的,就是這個圖片。
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2023 02/27 08:14
您好,不超過5000元不用交個稅。
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2023 02/27 08:18
老師,您能不能發(fā)一個,最新的帶有速算扣除數(shù)的工資薪金所得個稅的表給我?
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2023 02/27 08:26
好的,這個是扣除5000以后。
FAILED
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