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Cá nhân đã về hưu (có lương hưu) vẫn đang công tác tại 1 DN được trả thu nhập hàng tháng quyết toán thuế TNCN như thế nào?

 

Căn cứ quy định tại Thông tư số 84/2008/TT-BTC ngày 30/9/2008 của Bộ Tài chính thì tiền lương hưu do bảo hiểm xã hội chi trả thuộc diện được miễn thuế TNCN vì vậy cá nhân không phải kê khai và quyết toán thuế TNCN đối với khoản thu nhập được miễn thuế. Các khoản thu nhập khác được kê khai, quyết toán thuế theo quy định.