工资社保个税计算Salary & Income Tax Calculator
估算个人社保、公积金、累计预扣个税和税后到手工资；参数可调整，数据仅在浏览器处理。Estimate Mainland China resident payroll contributions, housing fund, cumulative income tax and take-home pay for a fixed monthly salary. Customize employee bases, rates and deductions; view all twelve months.
固定月薪全年估算：适用于中国大陆居民个人，自 1 月起在同一单位任职，全年工资及扣除金额不变。不含年终奖、换工作、免税收入及年度汇算。金额单位：人民币元。
工资与税前扣除
基本减除费用为每月 5000 元。专项附加扣除和其他法定扣除只减少应税所得，不从到手工资重复扣除。
个人社保与公积金
以下为示例参数，不代表任何城市标准。请按当地当期政策及工资单填写合法的缴费基数和个人比例；不自动套用上下限。不计算单位缴费，工伤和生育保险不计个人缴费。
假设填写的个人缴费均可依法税前扣除；额外固定缴费、超限公积金等特殊情况请以实际申报为准。
到手工资估算
个税采用累计预扣法，随着累计应税所得增加，每月预扣税可能不同。结果按分四舍五入，仅供估算，不替代实际纳税申报。
全年逐月明细
| 月份 | 累计应税所得 | 本月预扣个税 | 累计预扣个税 | 到手工资 |
|---|---|---|---|---|
| 1 | 3250.00 | 97.50 | 97.50 | 8152.50 |
| 2 | 6500.00 | 97.50 | 195.00 | 8152.50 |
| 3 | 9750.00 | 97.50 | 292.50 | 8152.50 |
| 4 | 13000.00 | 97.50 | 390.00 | 8152.50 |
| 5 | 16250.00 | 97.50 | 487.50 | 8152.50 |
| 6 | 19500.00 | 97.50 | 585.00 | 8152.50 |
| 7 | 22750.00 | 97.50 | 682.50 | 8152.50 |
| 8 | 26000.00 | 97.50 | 780.00 | 8152.50 |
| 9 | 29250.00 | 97.50 | 877.50 | 8152.50 |
| 10 | 32500.00 | 97.50 | 975.00 | 8152.50 |
| 11 | 35750.00 | 97.50 | 1072.50 | 8152.50 |
| 12 | 39000.00 | 307.50 | 1380.00 | 7942.50 |
政策依据（核对日期：2026-09-07）：国家税务总局：居民工资薪金累计预扣法
工资社保个税计算使用指南Salary & Income Tax Calculator: guide
在线估算中国大陆居民固定月薪的个人社保、公积金、累计预扣个税和到手工资，支持自定义缴费基数、个人比例与专项附加扣除，查看全年逐月明细。Estimate Mainland China resident payroll contributions, housing fund, cumulative income tax and take-home pay for a fixed monthly salary. Customize employee bases, rates and deductions; view all twelve months.
- 填写税前月薪、每月专项附加扣除和其他法定扣除。Enter gross monthly salary and eligible additional and other deductions.
- 按当地政策调整个人缴费基数与比例，查看每月预扣税及全年到手工资。Confirm local employee contribution bases and rates, then inspect monthly withholding and annual take-home pay.
为什么每个月工资相同，个税却不同？Why can tax change with a fixed salary?
居民工资薪金采用累计预扣法，累计应税所得进入更高档位后，当月预扣税可能增加。本工具假设自一月起同一单位全年固定工资；社保默认值仅为示例，不含年终奖、换工作或年度汇算，以实际申报为准。Cumulative withholding can enter higher brackets during the year. This estimate assumes employment at one company from January and unchanged monthly amounts. Contribution defaults are examples, not city standards. Bonuses, job changes and annual reconciliation are excluded. Actual filing takes precedence.
免费使用，无需注册。工具输入在浏览器本地处理；网站访问统计不包含工具输入内容。Free to use, no registration. Tool input is processed locally in your browser and is not included in website analytics.