[{"data":1,"prerenderedAt":1063},["ShallowReactive",2],{"article-/articles/gongzi":3},{"id":4,"title":5,"body":6,"category":1052,"date":1053,"description":1054,"extension":1055,"lastReviewed":1056,"meta":1057,"navigation":1058,"path":1059,"seo":1060,"stem":1061,"__hash__":1062},"articles/articles/gongzi.md","工资条完全解读：每项扣款都是什么？到手工资怎么算？",{"type":7,"value":8,"toc":1033},"minimark",[9,17,20,23,27,38,49,52,54,58,61,150,159,164,171,193,196,198,202,206,213,283,289,306,311,407,411,418,425,430,441,445,451,463,468,545,548,550,554,559,576,581,640,645,651,656,662,665,672,677,732,745,747,750,856,862,864,868,871,896,898,902,905,923,928,945,948,950,953,958,961,966,969,974,977,982,985,990,999,1004,1011,1013,1016],[10,11,12,13],"p",{},"每个月发工资，很多人盯着那串数字却搞不清楚：",[14,15,16],"strong",{},"为什么到手总比谈的少这么多？扣掉的钱都到哪里去了？",[10,18,19],{},"这篇文章用一张完整工资单，把每一项拆解清楚。",[21,22],"hr",{},[24,25,26],"h2",{"id":26},"工资单的基本结构",[10,28,29,30,33,34,37],{},"一张标准工资条分为两大部分：",[14,31,32],{},"应发工资"," 和 ",[14,35,36],{},"扣除项目","，两者之差就是你实际到手的钱。",[39,40,45],"pre",{"className":41,"code":43,"language":44},[42],"language-text","到手工资 = 应发工资 - 个人社保 - 个人公积金 - 个人所得税\n","text",[46,47,43],"code",{"__ignoreMap":48},"",[10,50,51],{},"法律上，工资条必须包含：劳动者本人姓名、实发工资数额、发放日期，以及各项扣除明细。《工资支付暂行规定》第6条要求用人单位必须向劳动者提供工资清单，员工有权索要。",[21,53],{},[24,55,57],{"id":56},"第一部分应发工资","第一部分：应发工资",[10,59,60],{},"应发工资通常由以下几项组成：",[62,63,64,80],"table",{},[65,66,67],"thead",{},[68,69,70,74,77],"tr",{},[71,72,73],"th",{},"项目",[71,75,76],{},"说明",[71,78,79],{},"法律属性",[81,82,83,95,106,117,128,139],"tbody",{},[68,84,85,89,92],{},[86,87,88],"td",{},"基本工资",[86,90,91],{},"劳动合同中约定的固定工资",[86,93,94],{},"必须写入合同，不得低于最低工资标准",[68,96,97,100,103],{},[86,98,99],{},"绩效奖金",[86,101,102],{},"与考核挂钩，每月可能浮动",[86,104,105],{},"以合同和制度约定为准",[68,107,108,111,114],{},[86,109,110],{},"岗位津贴",[86,112,113],{},"交通补贴、餐补、通讯补贴等",[86,115,116],{},"一般计入工资",[68,118,119,122,125],{},[86,120,121],{},"加班费",[86,123,124],{},"平日1.5倍、周末2倍、节假日3倍",[86,126,127],{},"法定义务，不可约定免除",[68,129,130,133,136],{},[86,131,132],{},"高温津贴",[86,134,135],{},"室外作业或高温场所",[86,137,138],{},"国家强制，标准各省规定",[68,140,141,144,147],{},[86,142,143],{},"其他补贴",[86,145,146],{},"住房补贴、技术津贴等",[86,148,149],{},"视合同约定",[151,152,153],"blockquote",{},[10,154,155,158],{},[14,156,157],{},"重要提示","：谈薪资时说的\"月薪10000元\"，通常指应发工资（税前工资），不是到手金额。实际到手会减少约15%~25%，具体取决于城市社保费率和个税。",[160,161,163],"h3",{"id":162},"什么不算工资","什么不算工资？",[10,165,166,167,170],{},"以下项目",[14,168,169],{},"不计入工资","，也不作为社保基数和加班费的计算基准：",[172,173,174,178,181,184,187,190],"ul",{},[175,176,177],"li",{},"社会保险费（用人单位缴纳部分）",[175,179,180],{},"劳动保护用品（工装、工具等）",[175,182,183],{},"差旅费报销、出差补贴（实报实销性质）",[175,185,186],{},"独生子女补贴、计划生育补贴",[175,188,189],{},"婚丧喜庆一次性救济金",[175,191,192],{},"生活困难补助",[10,194,195],{},"这些项目公司给了，你拿到手，但不应被算进加班费基数——如果公司把这些项目算进基数来\"稀释\"加班费，是违法的。",[21,197],{},[24,199,201],{"id":200},"第二部分扣除项目","第二部分：扣除项目",[160,203,205],{"id":204},"_1-个人社保五险","1. 个人社保（五险）",[10,207,208,209,212],{},"社保由单位和个人共同缴纳，工资条上扣掉的是",[14,210,211],{},"个人承担部分","：",[62,214,215,227],{},[65,216,217],{},[68,218,219,222,225],{},[71,220,221],{},"险种",[71,223,224],{},"个人缴纳比例（通常）",[71,226,76],{},[81,228,229,240,251,262,273],{},[68,230,231,234,237],{},[86,232,233],{},"养老保险",[86,235,236],{},"8%",[86,238,239],{},"部分进个人账户，退休后领取",[68,241,242,245,248],{},[86,243,244],{},"医疗保险",[86,246,247],{},"2%（另加约3元大病统筹）",[86,249,250],{},"进入医保账户，看病可用",[68,252,253,256,259],{},[86,254,255],{},"失业保险",[86,257,258],{},"0.5%",[86,260,261],{},"失业后可申领失业金",[68,263,264,267,270],{},[86,265,266],{},"工伤保险",[86,268,269],{},"0（个人不缴）",[86,271,272],{},"全由单位缴纳",[68,274,275,278,281],{},[86,276,277],{},"生育保险",[86,279,280],{},"0（个人不缴，已并入医疗）",[86,282,272],{},[10,284,285,288],{},[14,286,287],{},"个人社保合计约 10.5%","（各城市略有差异）。",[151,290,291,298],{},[10,292,293,294,297],{},"社保缴纳以",[14,295,296],{},"缴费基数","为准，不一定等于实际工资。基数有上下限：",[172,299,300,303],{},[175,301,302],{},"上限 = 当地上年度全口径城镇单位就业人员月均工资 × 3",[175,304,305],{},"下限 = 当地上年度月均工资 × 60%（部分城市为最低工资标准）",[10,307,308],{},[14,309,310],{},"各主要城市个人社保比例参考（2025年）：",[62,312,313,332],{},[65,314,315],{},[68,316,317,320,323,326,329],{},[71,318,319],{},"城市",[71,321,322],{},"养老",[71,324,325],{},"医疗",[71,327,328],{},"失业",[71,330,331],{},"合计",[81,333,334,349,364,379,394],{},[68,335,336,339,341,344,346],{},[86,337,338],{},"北京",[86,340,236],{},[86,342,343],{},"2%+3元",[86,345,258],{},[86,347,348],{},"约10.5%",[68,350,351,354,356,359,361],{},[86,352,353],{},"上海",[86,355,236],{},[86,357,358],{},"2%",[86,360,258],{},[86,362,363],{},"10.5%",[68,365,366,369,371,373,376],{},[86,367,368],{},"广州",[86,370,236],{},[86,372,358],{},[86,374,375],{},"0.2%",[86,377,378],{},"10.2%",[68,380,381,384,386,388,391],{},[86,382,383],{},"深圳",[86,385,236],{},[86,387,358],{},[86,389,390],{},"0.3%",[86,392,393],{},"10.3%",[68,395,396,399,401,403,405],{},[86,397,398],{},"成都",[86,400,236],{},[86,402,358],{},[86,404,258],{},[86,406,363],{},[160,408,410],{"id":409},"_2-个人公积金","2. 个人公积金",[10,412,413,414,417],{},"公积金比例由单位自定，法定范围为 ",[14,415,416],{},"5%～12%","。很多单位按最低5%缴，大型国企和外企可能缴10%或12%。",[10,419,420,421,424],{},"个人和单位",[14,422,423],{},"按同等比例缴纳","，双份全部进入你的公积金账户（只是单位那份先过一下账）。",[10,426,427,212],{},[14,428,429],{},"公积金使用场景",[172,431,432,435,438],{},[175,433,434],{},"购买、建设、翻修自住住房时可申请贷款（利率比商贷低1~1.5个百分点）",[175,436,437],{},"租房时每年可提取一定额度",[175,439,440],{},"离职、退休、出国定居、完全丧失劳动能力等情形可一次性提取账户全额",[160,442,444],{"id":443},"_3-个人所得税","3. 个人所得税",[10,446,447,448,212],{},"个税采用",[14,449,450],{},"累计预扣法",[172,452,453],{},[175,454,455,456,459,460],{},"按",[14,457,458],{},"应纳税所得额","计算：\n",[46,461,462],{},"应纳税所得额 = 累计应发工资 - 累计减除费用（6万/年） - 累计五险一金 - 专项附加扣除",[10,464,465],{},[14,466,467],{},"2024年专项附加扣除标准（8项）：",[62,469,470,479],{},[65,471,472],{},[68,473,474,476],{},[71,475,73],{},[71,477,478],{},"扣除标准",[81,480,481,489,497,505,513,521,529,537],{},[68,482,483,486],{},[86,484,485],{},"子女教育",[86,487,488],{},"2000元/月/子女",[68,490,491,494],{},[86,492,493],{},"3岁以下婴幼儿照护",[86,495,496],{},"2000元/月/婴儿",[68,498,499,502],{},[86,500,501],{},"继续教育",[86,503,504],{},"400元/月（学历）或3600元/年（职业资格）",[68,506,507,510],{},[86,508,509],{},"大病医疗",[86,511,512],{},"超1.5万部分，上限8万/年",[68,514,515,518],{},[86,516,517],{},"住房贷款利息",[86,519,520],{},"1000元/月（首套，最长240个月）",[68,522,523,526],{},[86,524,525],{},"住房租金",[86,527,528],{},"800~1500元/月（按城市规模）",[68,530,531,534],{},[86,532,533],{},"赡养老人",[86,535,536],{},"独生子女3000元/月",[68,538,539,542],{},[86,540,541],{},"残疾人",[86,543,544],{},"2000元/月",[10,546,547],{},"年初时个税较少，因为累计收入低；下半年随着累计收入增加，扣税会逐渐增多。这是正常现象，不是公司在多扣。",[21,549],{},[24,551,553],{"id":552},"完整示例月薪15000元实际到手多少","完整示例：月薪15000元，实际到手多少？",[10,555,556,212],{},[14,557,558],{},"条件设定",[172,560,561,564,567,570,573],{},[175,562,563],{},"应发工资：15,000 元",[175,565,566],{},"城市：北京，社保缴费基数 = 实际工资 15,000 元",[175,568,569],{},"公积金比例：12%（单位和个人各12%）",[175,571,572],{},"专项附加扣除：2,000 元（子女教育1000 + 赡养老人1000）",[175,574,575],{},"假设当月为1月（年初，累计收入较少）",[10,577,578],{},[14,579,580],{},"第一步：计算个人社保扣除",[62,582,583,595],{},[65,584,585],{},[68,586,587,589,592],{},[71,588,221],{},[71,590,591],{},"计算",[71,593,594],{},"金额",[81,596,597,607,617,627],{},[68,598,599,601,604],{},[86,600,322],{},[86,602,603],{},"15,000 × 8%",[86,605,606],{},"1,200 元",[68,608,609,611,614],{},[86,610,325],{},[86,612,613],{},"15,000 × 2% + 3",[86,615,616],{},"303 元",[68,618,619,621,624],{},[86,620,328],{},[86,622,623],{},"15,000 × 0.5%",[86,625,626],{},"75 元",[68,628,629,633,635],{},[86,630,631],{},[14,632,331],{},[86,634],{},[86,636,637],{},[14,638,639],{},"1,578 元",[10,641,642],{},[14,643,644],{},"第二步：计算个人公积金扣除",[10,646,647,648],{},"15,000 × 12% = ",[14,649,650],{},"1,800 元",[10,652,653],{},[14,654,655],{},"第三步：计算个税",[10,657,658,659],{},"应纳税所得额 = 15,000 - 5,000（月均减除费用） - 1,578 - 1,800 - 2,000 = ",[14,660,661],{},"4,622 元",[10,663,664],{},"对应税率3%（不超过36,000元年段）：",[10,666,667,668,671],{},"个税 = 4,622 × 3% = ",[14,669,670],{},"138.66 元","（约139元）",[10,673,674],{},[14,675,676],{},"第四步：汇总到手工资",[62,678,679,687],{},[65,680,681],{},[68,682,683,685],{},[71,684,73],{},[71,686,594],{},[81,688,689,696,704,712,720],{},[68,690,691,693],{},[86,692,32],{},[86,694,695],{},"15,000 元",[68,697,698,701],{},[86,699,700],{},"减：个人社保",[86,702,703],{},"-1,578 元",[68,705,706,709],{},[86,707,708],{},"减：个人公积金",[86,710,711],{},"-1,800 元",[68,713,714,717],{},[86,715,716],{},"减：个人所得税",[86,718,719],{},"-139 元",[68,721,722,727],{},[86,723,724],{},[14,725,726],{},"实际到手",[86,728,729],{},[14,730,731],{},"11,483 元",[151,733,734],{},[10,735,736,737,740,741,744],{},"公积金虽然扣了1,800元，但这笔钱进入你的公积金账户，买房贷款或离职时可提取，",[14,738,739],{},"不算真正损失","。如果把公积金算回来，你实际能支配的购买力为 11,483 + 1,800 = ",[14,742,743],{},"13,283 元","。",[21,746],{},[24,748,749],{"id":749},"不同薪资水平对比",[62,751,752,771],{},[65,753,754],{},[68,755,756,759,762,765,768],{},[71,757,758],{},"税前工资",[71,760,761],{},"个人社保（约）",[71,763,764],{},"公积金（5%）",[71,766,767],{},"个税（月初估算）",[71,769,770],{},"到手工资（约）",[81,772,773,790,807,822,839],{},[68,774,775,778,781,784,787],{},[86,776,777],{},"6,000 元",[86,779,780],{},"630 元",[86,782,783],{},"300 元",[86,785,786],{},"0 元",[86,788,789],{},"5,070 元",[68,791,792,795,798,801,804],{},[86,793,794],{},"10,000 元",[86,796,797],{},"1,050 元",[86,799,800],{},"500 元",[86,802,803],{},"45 元",[86,805,806],{},"8,405 元",[68,808,809,811,813,816,819],{},[86,810,695],{},[86,812,639],{},[86,814,815],{},"750 元",[86,817,818],{},"139 元",[86,820,821],{},"12,533 元",[68,823,824,827,830,833,836],{},[86,825,826],{},"20,000 元",[86,828,829],{},"2,100 元",[86,831,832],{},"1,000 元",[86,834,835],{},"645 元",[86,837,838],{},"16,255 元",[68,840,841,844,847,850,853],{},[86,842,843],{},"30,000 元",[86,845,846],{},"3,150 元",[86,848,849],{},"1,500 元",[86,851,852],{},"2,745 元",[86,854,855],{},"22,605 元",[10,857,858],{},[859,860,861],"em",{},"以北京、5%公积金、无专项附加扣除、年初为例，仅供参考",[21,863],{},[24,865,867],{"id":866},"单位那份社保去哪了","单位那份社保去哪了？",[10,869,870],{},"很多人以为单位帮你多缴的社保是给公司的。其实：",[172,872,873,878,883,893],{},[175,874,875,877],{},[14,876,233],{},"（单位缴16%）：大部分进社会统筹池（将来发给退休人员），一小部分进你个人账户",[175,879,880,882],{},[14,881,244],{},"（单位缴8%-12%）：进医保统筹基金（用于门诊、住院报销）",[175,884,885,888,889,892],{},[14,886,887],{},"公积金","（单位缴12%）：",[14,890,891],{},"全额进入你的公积金账户","，是实实在在属于你的钱",[175,894,895],{},"失业、工伤、生育：进入社会统筹池",[21,897],{},[24,899,901],{"id":900},"工资被违法克扣怎么办","工资被违法克扣怎么办？",[10,903,904],{},"《工资支付暂行规定》第16条，用人单位可以从工资中扣除的项目仅限于：",[906,907,908,911,914,917,920],"ol",{},[175,909,910],{},"个人所得税",[175,912,913],{},"社会保险费（个人应承担部分）",[175,915,916],{},"住房公积金（个人应承担部分）",[175,918,919],{},"法院判决、裁定中要求代扣的抚养费、赡养费",[175,921,922],{},"法律法规规定可以从工资中扣除的其他费用",[10,924,925,212],{},[14,926,927],{},"以下扣款行为违法",[172,929,930,933,936,939,942],{},[175,931,932],{},"以\"培训费\"、\"违约金\"名义罚款（超出合法约定范围）",[175,934,935],{},"无故拖延工资发放",[175,937,938],{},"以实物代替货币支付",[175,940,941],{},"低于当地最低工资标准发放",[175,943,944],{},"克扣加班费（用补休替代法定节假日加班费）",[10,946,947],{},"发现工资被违法克扣，可先向劳动监察大队投诉，或申请劳动仲裁要求补发并要求25%额外赔偿（《劳动合同法》第85条）。",[21,949],{},[24,951,952],{"id":952},"常见问题解答",[10,954,955],{},[14,956,957],{},"Q：工资条上的\"应发\"和合同写的工资不一样怎么办？",[10,959,960],{},"如果应发工资低于合同约定，属于违法扣薪，可申请劳动仲裁追讨差额及25%额外赔偿。",[10,962,963],{},[14,964,965],{},"Q：绩效奖金公司说不发就不发，合法吗？",[10,967,968],{},"要看劳动合同和绩效考核制度怎么约定。如果考核结果达标，公司不发绩效属于违法扣薪；如果结果不达标，公司有权不发。关键是制度是否公示、考核标准是否合理、程序是否合规。",[10,970,971],{},[14,972,973],{},"Q：社保基数和实际工资差很多，对我有影响吗？",[10,975,976],{},"有。社保基数低会导致：生育津贴减少、工伤赔偿减少、失业金减少，且退休后养老金也会少。如发现公司故意少报基数，可向社保局举报，社保局有权责令补缴。",[10,978,979],{},[14,980,981],{},"Q：公积金比例能不能自己调高？",[10,983,984],{},"可以申请，但需要单位同意。单位可以在5%-12%范围内调整，部分单位有补充公积金（企业年金），这部分完全进入个人账户，免征个税。",[10,986,987],{},[14,988,989],{},"Q：年终奖的个税怎么算？",[10,991,992,993,998],{},"年终奖一次性发放时有专属计税方法（全年一次性奖金单独计税），通常比并入当月收入更省税。可用我们的",[994,995,997],"a",{"href":996},"/tools/nianzhongjian","年终奖个税计算器","对比两种方案，找到最省税的发放方式。",[10,1000,1001],{},[14,1002,1003],{},"Q：公司说工资里已经包含了加班费，合法吗？",[10,1005,1006,1007,1010],{},"需要在劳动合同中",[14,1008,1009],{},"明确约定","加班费的具体计算方式和金额上限，且约定金额必须不低于法定标准。模糊约定\"工资包含加班费\"在劳动仲裁中通常不被支持。",[21,1012],{},[24,1014,1015],{"id":1015},"法律依据",[172,1017,1018,1021,1024,1027,1030],{},[175,1019,1020],{},"《个人所得税法》（2018年修订）—— 综合所得税率和专项附加扣除",[175,1022,1023],{},"《社会保险法》—— 五险缴纳主体和比例",[175,1025,1026],{},"《住房公积金管理条例》—— 公积金缴纳比例范围（5%~12%）",[175,1028,1029],{},"《工资支付暂行规定》—— 工资扣款的合法限制与克扣的法律后果",[175,1031,1032],{},"《劳动合同法》第85条 —— 未足额支付劳动报酬的25%赔偿",{"title":48,"searchDepth":1034,"depth":1034,"links":1035},2,[1036,1037,1041,1046,1047,1048,1049,1050,1051],{"id":26,"depth":1034,"text":26},{"id":56,"depth":1034,"text":57,"children":1038},[1039],{"id":162,"depth":1040,"text":163},3,{"id":200,"depth":1034,"text":201,"children":1042},[1043,1044,1045],{"id":204,"depth":1040,"text":205},{"id":409,"depth":1040,"text":410},{"id":443,"depth":1040,"text":444},{"id":552,"depth":1034,"text":553},{"id":749,"depth":1034,"text":749},{"id":866,"depth":1034,"text":867},{"id":900,"depth":1034,"text":901},{"id":952,"depth":1034,"text":952},{"id":1015,"depth":1034,"text":1015},"工资福利","2026-03-16","图解工资条各项目组成——基本工资、绩效、五险一金、个税、到手工资的完整计算逻辑，配真实数字演示，看完秒懂工资单。","md","2026-03-27",{},true,"/articles/gongzi",{"title":5,"description":1054},"articles/gongzi","dzjVQscKD4KGCe1jq6WOEfmDPxSGBy7Kb_4ZjBPTap4",1776399351487]