热点问答丨退休人员再任职取得的收入如何缴纳个人所得税？

Group 1 - The income obtained by retired personnel upon re-employment is subject to individual income tax after deducting the allowable expenses as per the individual income tax law, categorized under "wages and salaries" [1] - Retired personnel must meet four specific conditions to be classified as re-employed, including having a long-term employment contract, receiving fixed salary during absences, enjoying equal benefits with other employees, and having job promotions organized by the employer [2] - If the conditions are not met, the income from part-time work will be taxed as "labor remuneration" [2] Group 2 - Certain income types, such as housing allowances, retirement fees, basic pensions, or retirement subsidies, are exempt from individual income tax as per national regulations [5] - Additional income received from the original employer, such as bonuses and subsidies, does not qualify for tax exemption under the personal income tax law [6] - Senior experts who extend their retirement age and receive wages and bonuses from their employer are also exempt from individual income tax, provided these payments are in accordance with national regulations [8][9]