Do You Have To Pay Personal Income Tax For Overtime Work During The Spring Festival?

　　春节期间有一部分人比较辛苦，不得不在单位加班。税务部门昨日提醒，加班中辛苦取得的加班工资，也必须缴纳个人所得税。

According to regulations, during the seven days of the Spring Festival holiday, if the new year's Eve, the first day and the second day of the new year work overtime, the employer should pay three times the salary, and work overtime from the third day to the sixth day, and the employer must pay two times the salary.

Although this part of the income earned is hard, it still belongs to wages and salaries, and it must also pay personal income tax.

Zhengzhou local tax department yesterday explained that according to the relevant provisions of the People's Republic of China personal income tax law, only those subsidies and allowances issued under the uniform provisions of the state can enjoy preferential tax exemption.

The so-called "subsidies and allowances issued by the state uniform provisions" refers to the special allowance granted by the State Council, the allowance of academicians, the allowance of senior academicians, and other allowances and allowances granted by the State Council for the exemption of personal income tax.

　　综合以上规定，劳动者在法定节假日加班加点所取得的加班工资，不属于国家统一规定发给的补贴、津贴，应并入工资、薪金收入，依法缴纳个人所得税。