The hourly wage standard of college students' labor fee shall not be lower than the minimum hourly wage standard stipulated by the people's government where the employer is located.

1. If the income from labor remuneration is less than 4,000 yuan each time, the 800 yuan fee shall be deducted and multiplied by the tax rate of 20%.

2. If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income shall be deducted and multiplied by the tax rate of 20%.