Taxes are required. Part-time income belongs to labor remuneration, and personal income will be taxed when it reaches the threshold (exceeding 800 yuan). Part-time job belongs to labor service activities. When his single income does not exceed that of 800 yuan, he is actually not required to pay taxes. If the individual income exceeds 800 yuan by no more than 4,000 yuan, the remaining 800 yuan after deducting expenses shall be taxable income. If its single income exceeds 4,000 yuan, the balance after deducting 20% expenses shall be taxable income.

Therefore, whether to pay personal income tax for part-time labor costs depends on personal labor remuneration. Only when the annual comprehensive income exceeds a certain amount, you need to pay taxes. Those who meet the payment standards do not have to pay taxes, and the taxes will be automatically deducted when paying wages. As long as you provide services for enterprises and institutions, the remuneration you get belongs to the scope of tax payment, and the tax payment obligation will not be transferred because of your school status. The company's tax declaration for part-time employees is based on labor remuneration, and its tax rate is different from wages and salaries, so the calculation method of withholding is also different.

Students have to pay taxes if their part-time salary exceeds 800, but the tax amount exceeds 20% in 800 yuan. The individual income tax law has clear provisions on income from labor services. College students work part-time to see if they have signed a labor contract with a part-time company. If part-time salary belongs to labor remuneration, you need to pay personal income tax.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal income: (1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.