当月工资下月发，个税如何申报？工资没变，为什么今年到手工资比去年少？

Core Viewpoint - The article discusses the reasons why individuals may experience a decrease in their take-home salary despite unchanged wages, primarily due to the impact of personal income tax deductions and the necessity to confirm these deductions for the upcoming tax year [4]. Group 1: Personal Income Tax Deductions - If individuals do not confirm their personal income tax special additional deductions by December 31, 2025, their employers will suspend these deductions starting in 2026, leading to a reduction in monthly take-home pay [6]. - Individuals can apply for supplemental deductions within the same tax year if they did not fully enjoy the special additional deductions during the withholding phase [7]. Group 2: Application Process for Supplemental Deductions - The first step to apply for supplemental deductions is to open the personal income tax app and navigate to the "Special Additional Deductions" reporting interface [8]. - The second step involves selecting the deduction year as 2026 and accurately filling in the deduction information [10]. - The third step allows individuals to choose the reporting method, either through the withholding agent or through annual self-reporting during tax reconciliation [12].