After Retirement, The Work Unit Pays Back The Taxes And Charges Of The Labor Service.

Wu (female) is 56 years old. Before retirement, he was a teacher at a key school. After his retirement, he was invited to teach in an educational training institution.

When he got the first month's salary, Wu found that the amount agreed with the previous agreement was different, and asked what happened.

The training organization said that the unit was paid according to the agreed amount, but the personal income tax was withheld and paid according to the state regulations. The tax rate standard was 20%.

Is training institution legal?

Comments: Wu and training institutions for labor relations, the income earned is

。

According to the second provision of the State Administration of Taxation on the withholding and payment of personal income tax, the units that pay personal taxable income include enterprises (companies), public institutions, organs, associations, military, Chinese institutions, self-employed units, etc.

As a withholding agent for personal income tax.

The third provision stipulates that withholding individual income tax in accordance with the provisions of the tax law is the statutory obligation of the withholding agent and must be performed in accordance with the law.

The fourth third stipulates that the withholding agent pays to the individual.

The individual income tax shall be withheld.

Therefore, the practice of training institutions to withhold and pay Wu's personal income tax is in conformity with the law.

Related links:

Sun Mou entered a technology company in Ji'nan in 10 months in 2010. The two sides signed a labor contract for 5 years.

In October 2015, when the labor contract expired, the company proposed to renew the labor contract with Sun Mou, but sun felt that the company's prospects were bleak and its wages were low, and refused to renew it.

After leaving the original company, sun soon found a company that he admired.

The new company issued an employment notice to Sun Mou and asked sun to carry on the entry formalities in December 25th.

Sun found the original company several times and asked the original company to issue proof of resignation, all of which were rejected.

Because sun couldn't provide proof of departure, the new company decided not to employ Sun Mou to avoid the risk of employment.

Disappointed, sun immediately submitted an arbitration application to the local labor and personnel dispute arbitration commission, demanding that a technology company compensate for the economic losses caused by refusing to issue a certificate of resignation by 50 thousand yuan.

The Arbitration Commission concluded that the certificate of resignation is "proof of termination or termination of the labor contract".

The fiftieth provision of the labor contract law stipulates: "the employer should issue a proof of termination or termination of the labor contract when it terminates or terminates the labor contract, and pfers the files and social insurance relations to the laborers within 15 days."

The eighty-ninth rule: "the employer fails to issue written proof of termination or termination of labor contract to the laborers in violation of this law, which shall be ordered by the labor administrative department to correct it, and the worker shall be liable for damages if he causes damage to the worker."

In this case, a technology company failed to issue a proof of resignation for Sun Mou in a timely manner, which made Sun Mou lose his job opportunity, resulting in economic losses and should be compensated.

Finally, the Arbitration Commission ruled that a technology company issued a proof of resignation for sun, and compensated Sun Mou for an economic loss of 30 thousand yuan.