Personal income tax shall be paid for the part of the summer vacation workers whose wages exceed 5,000 yuan, and shall be paid according to 3%-4.5% of the excess part. If wages are deducted before tax, business tax is not levied, and enterprises do not need to obtain invoices. Operating according to labor remuneration: those who do not meet the conditions for pre-tax deduction of wages and salaries belong to pre-tax deduction of labor expenses, and need to pay individual taxes according to labor services and obtain invoices. At present, the tax threshold is 5,000 yuan, and this 5,000 yuan does not refer to the amount of wages, but refers to the balance of wages after deducting housing subsidies and social security actually paid by individuals. Temporary workers don't have to pay more than 5000 yuan after tax, and they have to pay more than 5000 yuan.

The personal income tax rate is calculated as follows:

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%.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC).

The following personal income shall be subject to personal income tax:

(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.