Dear Employees,
According to Chinese Tax Policy, all the supplementary insurance premium employer paid for employees are subject to employee's individual income tax. All the supplementary insurances, including but not limited to the following items paid in 2009, will be taxable together with your P12 salary, and you could find the taxable income amount for commercial insurance in your P12 payslip.
- Group insurance of medical, life, accidental disability and death for employee and 50% medical for employee's children
In addition, as communicated in the end of P9, RMB100 mooncake coupon also will be taxable with P12 salary.
Please be kindly noted on this Individual Income Tax subject.
各位员工，
根据中国税法规定, 由雇主为员工购买的补充商业保险的保费须缴纳个人所得税。 因此公司为员工购买的补充商业保险（员工个人部分指医疗，人身意外险和重大疾病险，员工子女部分指50%医疗保险），将按国家税法要求征收个人所得税。2009年度内购买的上述保险项目应纳的个人所得税将在2009年12月连同当月工资一起核算扣除。补充商业保险的应计税收入将在12月份工资单中体现。
另外，按9月底邮件沟通过的，中秋节发放的100元月饼券同样会在12月工资中缴纳个税。
特此通知。
NTL-BDA Human Resources
为什么现在税率这么高？到底是经济危机了还是经济复苏了？