| 级数 | 工薪收入 | 工资标准 | 累计预扣预缴应税所得额(y) (元) | 预扣率 (%) | |
| 月工资(Y') (元) | 年工资(y'') (元) | ||||
| 1 | Y' ≤ 5000 | Yˊ ≤ 60,000 | 低工资 | 无应纳税所得 | 0 |
| 2 | 5000Y' ≤ 8000 | 6000 < y' ≤ 96,000 | 中等工资 | Y' ≤ 36,000 | 3 |
| 3 | 8000 < Y' ≤ 17,000 | 96,000 < Y' ≤ 204,000 | 中等工资 | 36,000 < Y ≤ 144,000 | 10 |
| 4 | 17,000 < Y' ≤ 30,000 | 204,000 < Y' ≤ 360,000 | 较高工资 | 144,000 < Y ≤ 300,000 | 20 |
| 5 | 30,000 < Y' ≤ 40,000 | 360,000 < Y' ≤ 480,000 | 较高工资 | 300,000 < Y ≤ 420,000 | 25 |
| 6 | 40,000 < Y' ≤ 60,000 | 480,000 < Y' ≤ 720,000 | 高工资 | 420,000 < Y ≤ 660,000 | 30 |
| 7 | 60,000 < Y' ≤ 85,000 | 720,000 < Y' ≤ 1,020,000 | 高工资 | 660,000 < Y ≤ 960,000 | 35 |
| 8 | Y' > 85,000 | Y' > 1,020,000 | 超高工资 | Y > 960,000 | 45 |