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Q：
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What is salary income?
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A：
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It refers to wages, salaries, bonuses, year-end salary increases, profit sharing, allowances, subsidies and other income related to the employment of individuals.
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Q：
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What is the income from labor remuneration?
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A：
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It refers to the income obtained by individuals from engaging in labor services, including the income obtained from engaging in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, painting and calligraphy, sculpture, film and television, sound recording, video shooting, performance, advertising, exhibition, technical services, recommendation services, brokerage services, agency services and other labor services.
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Q：
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What is the difference between salary and labor remuneration?
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A：
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Wages and salaries are income from non-independent personal labor activities, that is, the income obtained by serving or being employed in government agencies, organizations, schools, troops, enterprises and public institutions and other organizations.
The income of labor remuneration is the remuneration obtained by individuals who independently engage in various skills and provide various services.
The main difference between the two is that the former has a relationship of employing and being employed, while the latter does not.
Where there is a relationship between wages and personnel with the enterprise, the remuneration obtained for their work in the enterprise belongs to the taxable item of "wages and salaries income".
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Q：
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How do retirees pay personal income tax when they are re-employed?
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A：
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The income obtained by retired personnel from re-employment shall be subject to personal income tax under the taxable item of "wage and salary income" after deducting the standard expenses deduction stipulated in the Personal Income Tax Law. The term 're-employment of retired personnel 'shall meet the following conditions simultaneously:
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The employee has signed a labor contract (agreement) with the employer for more than one year (including one year), and there is a long-term or continuous employment relationship.
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Employees who cannot normally attend work due to personal leave, sick leave, vacation, etc., still enjoy fixed or basic salary income.
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Employees enjoy the same welfare, training and other benefits as other regular employees of the unit.
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Job promotion and title evaluation of employees shall be organized by the employer.
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Q：
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How are directors' fees taxed?
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A：
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The prescribed method of taxation of director fees according to the items of labor remuneration is only applicable to individuals serving as company directors and supervisors of a company and does not apply to the situation of working or being employed in the company.
Individuals who hold positions or are employed by companies (including affiliated companies) and also serve as directors or supervisors shall merge their director and supervisor fees with their personal salary income and pay personal income tax uniformly under the taxable item of "wages and salaries income".
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