Whether Deduction Of Wages Should Be Deducted From Judgment

In January 2015, Chen signed a labor contract with a machinery company, and agreed to pay 5000 yuan a month.

In May, Chen was relieved of the labor contract due to the mechanical company's arrears in 1~5 months' wages.

Subsequently, Chen applied for arbitration to the local labor dispute arbitration committee, requesting the machinery company to pay 1~5 monthly salary of 25 thousand yuan, and the economic compensation of 2500 yuan.

After the trial, the Arbitration Commission supported Chen's appeal request.

The machinery company believes that the unit has withheld the payment of personal income tax, and the amount of wages and economic compensation is not deducted. It is a fact that is not clear and prosecuted to the court for the purpose of revoking the award.

Chen argued that the wage stipulated in the labor contract is a real wage, and it is a post tax wage. Even if it is pre tax wages, there is no need to withhold personal income tax from the machinery company.

The court heard that the machinery company paid the real wages after deduction of personal income tax.

Statement: Generally speaking, the wage stipulated in the labor contract is wage payable, which is pre tax wages, including the deduction of the corresponding social security expenses and the personal income tax before the wages, unless expressly stipulated as post tax wages.

According to the law, the employer has a statutory obligation to withhold the social security and personal income tax which is borne by the individual. If he fails to perform the statutory duty, he will be punished by the labor supervision department and the tax department.

Therefore, it is appropriate and reasonable for the unit to pay the surplus wages to the laborers after withholding the relevant taxes and fees according to the law.

That is, the employer does not have the relevant social security and personal income tax paid by the employer, and the laborer can not recourse to this part. It can only be handled by the relevant departments, or the relevant social security costs and taxes should be ordered, or administrative penalties should be imposed.

In this case, the machinery company has withheld and paid the personal income tax payable by the company in accordance with the law. Therefore, the wage amount paid by the machinery company to Chen should be deducted from this part, otherwise the machinery company will cause additional losses to itself due to fulfilling its statutory obligations.

In addition, if the salary of the decision is not deducted by the employer, the individual income tax should be withheld, and there will be a difficult problem in the process of execution.

If the employing unit delivers the post tax wages to the laborers according to the law, it will give people the impression that they have not fully fulfilled the judgment, which will affect the authority of the effective legal documents.