欢迎扫描下方二维码关注： 根据《国家税务总局关于离退休人员再任职 界定问题的批复》（国税函〔2006〕526 号）和《国家税务总局关于个人所得税有关 问题的公告》(国家税务总局公告2011年第 27号)规定, "退休人员再任职"应同时符合以下四个条件: 一 受雇人员与用人单位签订一年以上(含一年) 劳动合同（协议），存在长期或连续的雇用与 被雇用关系; = 受雇人员因事假、病假、休假等原因不能正常 出勤时,仍享受固定或基本工资收入; 三 受雇人员与单位其他正式职工享受同等福利、 培训及其他待遇; 四 受雇人员的职务晋升、职称评定等工作由用人 单位负责组织。 李师傅与我们公司签订了三年的劳动合同, 存在长期的雇佣与被雇佣关系,符合文件规 定的"退休人员再任职"四个条件,按"工 资、薪金所得"项目计算缴纳个人所得税。 这样的话,那聘用退休人员都算工资 7 薪金吗? 那不一定,这要区分不同情况。你这么多问 题,我们一起通过"粤税通"小程序"智能咨 询"功能或者电子税务局APP"征纳互动"功 能咨询相关内容吧。 根据《国家税务总局关于个人兼职和 退休人员再任职取得收入如何计算征 收个人所得税问题的批复》(国税函 〔2 ...

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]

Core Viewpoint - The article discusses the taxation rules for retired personnel who take on new employment, clarifying the conditions under which their income is classified as "wages and salaries" versus "labor remuneration" for tax purposes [3][5]. Summary by Sections Conditions for Re-employment of Retired Personnel - Retired personnel must meet four conditions to be classified as re-employed: 1. A labor contract of at least one year must be signed with the employer. 2. The employee must receive fixed or basic salary even when absent due to leave. 3. The employee must enjoy the same benefits and training as other regular employees. 4. The employer must be responsible for the employee's promotion and title evaluation [3]. Taxation of Income - Income from re-employment for retired personnel is taxed as "wages and salaries," while income from short-term part-time work is taxed as "labor remuneration" [5]. - The company is required to withhold and report personal income tax for the re-employment income of retired personnel, while retirement pensions are exempt from personal income tax under the relevant tax laws [5]. Tax Deductibility for Employers - Employers can deduct expenses related to hiring retired personnel from their taxable income, as per the regulations on corporate income tax [5].