How To Define The Re Appointment Of Retirees

2010/12/23 15:50:00 58

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Retired Accountant

[question]

How to define the re appointment of retirees?

[answer]

According to the state tax

General Administration

On the definition of re appointment of retirees

(document [2006]526 of the state tax letter) stipulates:

The "re employment of retirees" as mentioned in the reply issued by the State Administration of Taxation on the issue of how to calculate personal income tax on the part of the individual and part time retirees and how to calculate the income tax collected by the State Administration of taxation should meet the following requirements simultaneously: ([2005]382)

(1) the employment contract with the employing unit has been signed for more than one year (including one year), and there is a long-term or continuous employment and employment relationship.

Two, the employees still enjoy fixed or basic wages when they are unable to attend their duties due to leave of absence, sick leave and leave.

Three, employees and other formal employees of the unit enjoy the same benefits and social security.

Train

And other treatment;

Four. The job promotion and professional title assessment of the employed persons shall be organized by the employing units.