1, the salary range is between1-5,000 yuan, including 5,000 yuan, and the applicable personal income tax rate is 0%;

2. If the salary is between 5000 yuan and 8000 yuan, including 8000 yuan, the applicable personal income tax rate is 3%;

3. If the salary is within the range of 8000- 17000 yuan, including 17000 yuan, the applicable personal income tax rate is10%;

4. If the salary is between 17000 yuan and 30000 yuan, including 30000 yuan, the applicable personal income tax rate is 20%;

5. If the salary is between 30,000 yuan and 40,000 yuan, including 40,000 yuan, the applicable personal income tax rate is 25%;

6. If the salary is between 40,000 yuan and 60,000 yuan, including 60,000 yuan, the applicable personal income tax rate is 30%;

7. If the salary is between 60,000 yuan and 85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%;

8. If the salary range is more than 85,000 yuan, the applicable personal income tax rate is 45%.

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons in the process of personal income tax collection and management. Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

So who will pay the individual income tax of migrant workers?

Migrant workers pay their own personal income tax.

The wages of migrant workers reach the tax standard, and migrant workers shall pay individual income tax in accordance with the regulations. Since the wages are paid by the company to individual migrant workers, according to the individual income tax law, the company should withhold and remit the wages paid to individuals. If the company fails to withhold and remit the wages, the individual shall pay the tax within the time limit stipulated by the tax authorities. If the tax authorities fail to notify the time limit, the individual shall take the initiative to pay the tax before June 30 of the following year. Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management. Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China. Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

The above information is related to the tax standards of migrant workers, and I hope it can help you in the personal income tax rate of Article 3 of the Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Individual Income Tax Law):

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

Legal basis:

People's Republic of China (PRC) Individual Income Tax Law (revised in August, 2065438): Article 6 Calculation of taxable income: (1) The comprehensive income of individual residents, the balance after deducting expenses of 60,000 yuan from the income in each tax year, and then deducting special additional deductions and other deductions determined according to law, is the taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.