1、税前税后工资对比表 工资总额 2004年 2005年 养保(8%) 医保(2%) 失保(1%) 公积金(7%) 个人所得税 净工资 养保(8%) 医保(2%) 失保(1%) 公积金(7%) 个人所得税 净工资 1,000 88.7 22.2 11.1 78.0 0.0 800.0 97.6 24.4 12.2 85.0 0.0 780.8 1,100 88.7 22.2 11.1 78.0 0.0 900.0 97.6 24.4 12.2 85.0 0.0 880.8
2、 1,200 96.0 24.0 12.0 84.0 0.0 984.0 97.6 24.4 12.2 85.0 0.0 980.8 1,300 104.0 26.0 13.0 91.0 3.3 1,062.7 104.0 26.0 13.0 91.0 3.3 1062.7 1,400 112.0 28.0 14.0 98.0 7.4 1,140.6 112.0 28.0 14.0 98.0 7.4 1140.6 1,500 120.0
3、 30.0 15.0 105.0 11.5 1,218.5 120.0 30.0 15.0 105.0 11.5 1218.5 1,600 128.0 32.0 16.0 112.0 15.6 1,296.4 128.0 32.0 16.0 112.0 15.6 1296.4 1,700 136.0 34.0 17.0 119.0 19.7 1,374.3 136.0 34.0 17.0 119.0 19.7 1374.3 1,800 144.0
4、 36.0 18.0 126.0 23.8 1,452.2 144.0 36.0 18.0 126.0 23.8 1452.2 1,900 152.0 38.0 19.0 133.0 30.8 1,527.2 152.0 38.0 19.0 133.0 30.8 1527.2 2,000 160.0 40.0 20.0 140.0 39.0 1,601.0 160.0 40.0 20.0 140.0 39.0 1601.0 2,100 168.0
5、 42.0 21.0 147.0 47.2 1,674.8 168.0 42.0 21.0 147.0 47.2 1674.8 2,200 176.0 44.0 22.0 154.0 55.4 1,748.6 176.0 44.0 22.0 154.0 55.4 1748.6 2,300 184.0 46.0 23.0 161.0 63.6 1,822.4 184.0 46.0 23.0 161.0 63.6 1822.4 2,400 192.0
6、 48.0 24.0 168.0 71.8 1,896.2 192.0 48.0 24.0 168.0 71.8 1896.2 2,500 200.0 50.0 25.0 175.0 80.0 1,970.0 200.0 50.0 25.0 175.0 80.0 1970.0 2,600 208.0 52.0 26.0 182.0 88.2 2,043.8 208.0 52.0 26.0 182.0 88.2 2043.8 2,700 216.0
7、 54.0 27.0 189.0 96.4 2,117.6 216.0 54.0 27.0 189.0 96.4 2117.6 2,800 224.0 56.0 28.0 196.0 104.6 2,191.4 224.0 56.0 28.0 196.0 104.6 2191.4 2,900 232.0 58.0 29.0 203.0 112.8 2,265.2 232.0 58.0 29.0 203.0 112.8 2265.2 3,000 240
8、0 60.0 30.0 210.0 121.0 2,339.0 240.0 60.0 30.0 210.0 121.0 2339.0 3,100 248.0 62.0 31.0 217.0 129.2 2,412.8 248.0 62.0 31.0 217.0 129.2 2412.8 3,200 256.0 64.0 32.0 224.0 137.4 2,486.6 256.0 64.0 32.0 224.0 137.4 2486.6 3,30
9、0 264.0 66.0 33.0 231.0 145.6 2,560.4 264.0 66.0 33.0 231.0 145.6 2560.4 3,400 272.0 68.0 34.0 238.0 153.8 2,634.2 272.0 68.0 34.0 238.0 153.8 2634.2 3,500 280.0 70.0 35.0 245.0 162.0 2,708.0 280.0 70.0 35.0 245.0 162.0 2708.0
10、 3,600 288.0 72.0 36.0 252.0 170.2 2,781.8 288.0 72.0 36.0 252.0 170.2 2781.8 3,700 296.0 74.0 37.0 259.0 180.1 2,853.9 296.0 74.0 37.0 259.0 180.1 2853.9 3,800 304.0 76.0 38.0 266.0 192.4 2,923.6 304.0 76.0 38.0 266.0 192.4 2
11、923.6 3,900 312.0 78.0 39.0 273.0 204.7 2,993.3 312.0 78.0 39.0 273.0 204.7 2993.3 4,000 320.0 80.0 40.0 280.0 217.0 3,063.0 320.0 80.0 40.0 280.0 217.0 3063.0 4,100 328.0 82.0 41.0 287.0 229.3 3,132.7 328.0 82.0 41.0 287.0 229
12、3 3132.7 4,200 336.0 84.0 42.0 294.0 241.6 3,202.4 336.0 84.0 42.0 294.0 241.6 3202.4 4,300 344.0 86.0 43.0 301.0 253.9 3,272.1 344.0 86.0 43.0 301.0 253.9 3272.1 4,400 352.0 88.0 44.0 308.0 266.2 3,341.8 352.0 88.0 44.0 308.0
13、 266.2 3341.8 4,500 360.0 90.0 45.0 315.0 278.5 3,411.5 360.0 90.0 45.0 315.0 278.5 3411.5 4,600 368.0 92.0 46.0 322.0 290.8 3,481.2 368.0 92.0 46.0 322.0 290.8 3481.2 4,700 376.0 94.0 47.0 329.0 303.1 3,550.9 376.0 94.0 47.0
14、 329.0 303.1 3550.9 4,800 384.0 96.0 48.0 336.0 315.4 3,620.6 384.0 96.0 48.0 336.0 315.4 3620.6 4,900 392.0 98.0 49.0 343.0 327.7 3,690.3 392.0 98.0 49.0 343.0 327.7 3690.3 5,000 400.0 100.0 50.0 350.0 340.0 3,760.0 400.0 100.0
15、 50.0 350.0 340.0 3760.0 5,100 408.0 102.0 51.0 357.0 352.3 3,829.7 408.0 102.0 51.0 357.0 352.3 3829.7 5,200 416.0 104.0 52.0 364.0 364.6 3,899.4 416.0 104.0 52.0 364.0 364.6 3899.4 5,300 424.0 106.0 53.0 371.0 376.9 3,969.1 42
16、4.0 106.0 53.0 371.0 376.9 3969.1 5,400 432.0 108.0 54.0 378.0 389.2 4,038.8 432.0 108.0 54.0 378.0 389.2 4038.8 5,500 440.0 110.0 55.0 385.0 401.5 4,108.5 440.0 110.0 55.0 385.0 401.5 4108.5 5,600 443.3 110.9 55.5 388.0 415.3
17、4,187.0 448.0 112.0 56.0 392.0 413.8 4178.2 5,700 443.3 110.9 55.5 388.0 430.3 4,272.0 456.0 114.0 57.0 399.0 426.1 4247.9 5,800 443.3 110.9 55.5 388.0 445.3 4,357.0 464.0 116.0 58.0 406.0 438.4 4317.6 5,900 443.3 110.9 55.5 388.
18、0 460.3 4,442.0 472.0 118.0 59.0 413.0 450.7 4387.3 6,000 443.3 110.9 55.5 388.0 475.3 4,527.0 480.0 120.0 60.0 420.0 463.0 4457.0 6,100 443.3 110.9 55.5 388.0 490.3 4,612.0 488.0 122.0 61.0 427.0 475.3 4526.7 6,200 443.3 110.9
19、 55.5 388.0 505.3 4,697.0 488.0 122.0 61.0 427.0 490.3 4611.7 6,300 443.3 110.9 55.5 388.0 520.3 4,782.0 488.0 122.0 61.0 427.0 505.3 4696.7 6,400 443.3 110.9 55.5 388.0 535.3 4,867.0 488.0 122.0 61.0 427.0 520.3 4781.7 6,500 443
20、3 110.9 55.5 388.0 550.3 4,952.0 488.0 122.0 61.0 427.0 535.3 4866.7 6,600 443.3 110.9 55.5 388.0 565.3 5,037.0 488.0 122.0 61.0 427.0 550.3 4951.7 6,700 443.3 110.9 55.5 388.0 580.3 5,122.0 488.0 122.0 61.0 427.0 565.3 5036.7
21、 6,800 443.3 110.9 55.5 388.0 595.3 5,207.0 488.0 122.0 61.0 427.0 580.3 5121.7 6,900 443.3 110.9 55.5 388.0 610.3 5,292.0 488.0 122.0 61.0 427.0 595.3 5206.7 7,000 443.3 110.9 55.5 388.0 625.5 5,376.8 488.0 122.0 61.0 427.0 610
22、3 5291.7 7,100 443.3 110.9 55.5 388.0 645.5 5,456.8 488.0 122.0 61.0 427.0 625.4 5376.6 7,200 443.3 110.9 55.5 388.0 665.5 5,536.8 488.0 122.0 61.0 427.0 645.4 5456.6 7,300 443.3 110.9 55.5 388.0 685.5 5,616.8 488.0 122.0 61.0
23、 427.0 665.4 5536.6 7,400 443.3 110.9 55.5 388.0 705.5 5,696.8 488.0 122.0 61.0 427.0 685.4 5616.6 7,500 443.3 110.9 55.5 388.0 725.5 5,776.8 488.0 122.0 61.0 427.0 705.4 5696.6 7,600 443.3 110.9 55.5 388.0 745.5 5,856.8 488.0 12
24、2.0 61.0 427.0 725.4 5776.6 7,700 443.3 110.9 55.5 388.0 765.5 5,936.8 488.0 122.0 61.0 427.0 745.4 5856.6 7,800 443.3 110.9 55.5 388.0 785.5 6,016.8 488.0 122.0 61.0 427.0 765.4 5936.6 7,900 443.3 110.9 55.5 388.0 805.5 6,096.8
25、 488.0 122.0 61.0 427.0 785.4 6016.6 8,000 443.3 110.9 55.5 388.0 825.5 6,176.8 488.0 122.0 61.0 427.0 805.4 6096.6 8,500 443.3 110.9 55.5 388.0 925.5 6,576.8 488.0 122.0 61.0 427.0 905.4 6496.6 9,000 443.3 110.9 55.5 388.0 1,02
26、5.5 6,976.8 488.0 122.0 61.0 427.0 1005.4 6896.6 9,500 443.3 110.9 55.5 388.0 1,125.5 7,376.8 488.0 122.0 61.0 427.0 1105.4 7296.6 10,000 443.3 110.9 55.5 388.0 1,225.5 7,776.8 488.0 122.0 61.0 427.0 1205.4 7696.6 11,000 443.3 110.
27、9 55.5 388.0 1,425.5 8,576.8 488.0 122.0 61.0 427.0 1405.4 8496.6 12,000 443.3 110.9 55.5 388.0 1,625.5 9,376.8 488.0 122.0 61.0 427.0 1605.4 9296.6 13,000 443.3 110.9 55.5 388.0 1,825.5 10,176.8 488.0 122.0 61.0 427.0 1805.4 1009
28、6.6 14,000 443.3 110.9 55.5 388.0 2,025.5 10,976.8 488.0 122.0 61.0 427.0 2005.4 10896.6 15,000 443.3 110.9 55.5 388.0 2,225.5 11,776.8 488.0 122.0 61.0 427.0 2205.4 11696.6 16,000 443.3 110.9 55.5 388.0 2,425.5 12,576.8 488.0 122.0
29、 61.0 427.0 2405.4 12496.6 17,000 443.3 110.9 55.5 388.0 2,625.5 13,376.8 488.0 122.0 61.0 427.0 2605.4 13296.6 18,000 443.3 110.9 55.5 388.0 2,825.5 14,176.8 488.0 122.0 61.0 427.0 2805.4 14096.6 19,000 443.3 110.9 55.5 388.0 3,025
30、5 14,976.8 488.0 122.0 61.0 427.0 3005.4 14896.6 20,000 443.3 110.9 55.5 388.0 3,225.5 15,776.8 488.0 122.0 61.0 427.0 3205.4 15696.6 21,000 443.3 110.9 55.5 388.0 3,425.5 16,576.8 488.0 122.0 61.0 427.0 3405.4 16496.6 22,000 443.3
31、 110.9 55.5 388.0 3,625.5 17,376.8 488.0 122.0 61.0 427.0 3605.4 17296.6 23,000 443.3 110.9 55.5 388.0 3,875.6 18,126.7 488.0 122.0 61.0 427.0 3850.5 18051.5 24,000 443.3 110.9 55.5 388.0 4,125.6 18,876.7 488.0 122.0 61.0 427.0 410
32、0.5 18801.5 25,000 443.3 110.9 55.5 388.0 4,375.6 19,626.7 488.0 122.0 61.0 427.0 4350.5 19551.5 26,000 443.3 110.9 55.5 388.0 4,625.6 20,376.7 488.0 122.0 61.0 427.0 4600.5 20301.5 27,000 443.3 110.9 55.5 388.0 4,875.6 21,126.7 488.
33、0 122.0 61.0 427.0 4850.5 21051.5 28,000 443.3 110.9 55.5 388.0 5,125.6 21,876.7 488.0 122.0 61.0 427.0 5100.5 21801.5 29,000 443.3 110.9 55.5 388.0 5,375.6 22,626.7 488.0 122.0 61.0 427.0 5350.5 22551.5 30,000 443.3 110.9 55.5 388.0 5,625.6 23,376.7 488.0 122.0 61.0 427.0 5600.5 23301.5 备注 2003年上海平均月工资为1847元,2004年4月开始社保保底1108元,封顶5541元,公积金7月开始。 2004年上海平均月工资为2033元,2005年4月开始社保保底1220元,封顶6099元,公积金8月开始。 注:因为社保基数和实际工资有出入,故本表只作参考。






