iOS 税前税后的工资计算

来源：互联网发布：格拉斯是一个软件么编辑：程序博客网时间：2024/04/28 03:05

税前税后的工资计算公式如下：

计算个税 =ROUND(MAX((计税工资-3500)*{3;10;20;25;30;35;45}%-5*{0;21;111;201;551;1101;2701},0),2)

倒推税前=ROUND(MAX((实发-3500-{0,105,555,1005,2755,5505,13505})/(1-{3,10,20,25,30,35,45}%)+3500,实发)+SUM(扣除的几险几金),2)

结合公式计算工资个税及五险一金：

给出计算参数model:

@interface CCCalculatorParamModel : NSObject

//个人

@property (nonatomic, assign) CGFloat personProvidentFundScale;//公积金比例

@property (nonatomic, assign) CGFloat personYanglaoScale;//养老比例

@property (nonatomic, assign) CGFloat personMedicalTreatmentScale;//医疗比例

@property (nonatomic, assign) CGFloat personUnemploymentScale;//失业比例

@property (nonatomic, assign) CGFloat personOccupationalInjuryScale;//工伤比例

@property (nonatomic, assign) CGFloat personGiveBirthScale;//生育比例

//公司

@property (nonatomic, assign) CGFloat companyProvidentFundScale;//公积金比例

@property (nonatomic, assign) CGFloat companyYanglaoScale;//养老比例

@property (nonatomic, assign) CGFloat companyMedicalTreatmentScale;//医疗比例

@property (nonatomic, assign) CGFloat companyUnemploymentScale;//失业比例

@property (nonatomic, assign) CGFloat companyOccupationalInjuryScale;//工伤比例

@property (nonatomic, assign) CGFloat companyGiveBirthScale;//生育比例

@property (nonatomic, assign) CGFloat minSocialSecurityCardinalNumber;//最小社保汇缴上海基数是3902元

@property (nonatomic, assign) CGFloat maxSocialSecurityCardinalNumber;//最大社保汇缴基数上海是19512元

@property (nonatomic, assign) CGFloat minAccumulationFundCardinalNumber;//公积金汇缴基数上海是2190元

@property (nonatomic, assign) CGFloat maxAccumulationFundCardinalNumber;//最大公积金汇缴基数上海是19512元

返回结果model参数:

@interface CCCalculatorResultModel:NSObject

@property (nonatomic, assign) CGFloat taxBefore;//税前总工资

@property (nonatomic, assign) CGFloat saveSalary;//到手工资

@property (nonatomic, assign) CGFloat tax;//个税

//个人

@property (nonatomic, assign) CGFloat personProvidentFund;//公积金金额

@property (nonatomic, assign) CGFloat personYanglao;//养老金额

@property (nonatomic, assign) CGFloat personMedicalTreatment;//医疗金额

@property (nonatomic, assign) CGFloat personUnemployment;//失业金额

@property (nonatomic, assign) CGFloat personOccupationalInjury;//工伤金额

@property (nonatomic, assign) CGFloat personGiveBirth;//生育险金额

//公司

@property (nonatomic, assign) CGFloat companyProvidentFund;//公积金金额

@property (nonatomic, assign) CGFloat companyYanglao;//养老金额

@property (nonatomic, assign) CGFloat companyMedicalTreatment;//医疗金额

@property (nonatomic, assign) CGFloat companyUnemployment;//失业金额

@property (nonatomic, assign) CGFloat companyOccupationalInjury;//工伤金额

@property (nonatomic, assign) CGFloat companyGiveBirth;//生育险金额

@end

1、知道税前算税后（公司／个人五险一金以及到手工资）

//工资计算(税前算税后)

+(CCCalculatorResultModel *)calculatorSalary:(CGFloat)salary taxBase:(CGFloat)taxBase scaleParam:(CCCalculatorParamModel*)scaleParamModel; {

// taxBase 交税基数目前是3500

CCCalculatorResultModel *resultModel = [[CCCalculatorResultModel alloc] init];

NSArray *scaleArr = @[@"0.03",@"0.1",@"0.2",@"0.25",@"0.30",@"0.35",@"0.45"];

NSArray *quickDeductionArr = @[@"0",@"105",@"555",@"1005",@"2755",@"5505",@"13505"];

// 社保最小缴纳基数

CGFloat minSocialSecurityCardinalNumber = scaleParamModel.minSocialSecurityCardinalNumber;

// 社保最大缴纳基数

CGFloat maxSocialSecurityCardinalNumber = scaleParamModel.maxSocialSecurityCardinalNumber;

// 公积金最小缴纳基数

CGFloat minAccumulationFundCardinalNumber = scaleParamModel.minAccumulationFundCardinalNumber;

// 公积金最大缴纳基数

CGFloat maxAccumulationFundCardinalNumber = scaleParamModel.maxAccumulationFundCardinalNumber;

// 计算所给工资的社保缴纳基数

CGFloat theCalculatorMoney =0;

if (salary>minSocialSecurityCardinalNumber && salary<=maxSocialSecurityCardinalNumber) {

theCalculatorMoney = salary;

}

else if (salary>maxSocialSecurityCardinalNumber){

theCalculatorMoney = maxSocialSecurityCardinalNumber;

}

else{

theCalculatorMoney = minSocialSecurityCardinalNumber;

}

// 计算社保

CGFloat personYanglao = ROUND(theCalculatorMoney *scaleParamModel.personYanglaoScale);

CGFloat companyYanglao = ROUND(theCalculatorMoney *scaleParamModel.companyYanglaoScale);

resultModel.personYanglao = personYanglao;

resultModel.companyYanglao = companyYanglao;

CGFloat personMedicalTreatment = ROUND(theCalculatorMoney *scaleParamModel.personMedicalTreatmentScale);

CGFloat companyMedicalTreatment = ROUND(theCalculatorMoney *scaleParamModel.companyMedicalTreatmentScale);

resultModel.personMedicalTreatment = personMedicalTreatment;

resultModel.companyMedicalTreatment = companyMedicalTreatment;

CGFloat personUnemployment = ROUND(theCalculatorMoney *scaleParamModel.personUnemploymentScale);

CGFloat companyUnemployment = ROUND(theCalculatorMoney *scaleParamModel.companyUnemploymentScale);

resultModel.personUnemployment = personMedicalTreatment;

resultModel.companyUnemployment = companyUnemployment;

CGFloat personOccupationalInjury = ROUND(theCalculatorMoney *scaleParamModel.personOccupationalInjuryScale);

CGFloat companyOccupationalInjury = ROUND(theCalculatorMoney *scaleParamModel.companyOccupationalInjuryScale);

resultModel.personOccupationalInjury = personOccupationalInjury;

resultModel.companyOccupationalInjury = companyOccupationalInjury;

CGFloat personGiveBirth = ROUND(theCalculatorMoney *scaleParamModel.personGiveBirthScale);

CGFloat companyGiveBirth = ROUND(theCalculatorMoney *scaleParamModel.companyGiveBirthScale);

resultModel.personGiveBirth = personGiveBirth;

resultModel.companyGiveBirth = companyGiveBirth;

// 计算所给工资的公积金缴纳基数

CGFloat theCalculatorprovidentFundMoney =0;

if (salary > minAccumulationFundCardinalNumber && salary <= maxAccumulationFundCardinalNumber) {

theCalculatorprovidentFundMoney = salary;

}else if (salary > maxAccumulationFundCardinalNumber){

theCalculatorprovidentFundMoney = maxAccumulationFundCardinalNumber;

}else{

theCalculatorprovidentFundMoney = minAccumulationFundCardinalNumber;

}

// 计算公积金

CGFloat personProvidentFund = ROUND(theCalculatorprovidentFundMoney *scaleParamModel.personProvidentFundScale);

CGFloat companyProvidentFund = ROUND(theCalculatorprovidentFundMoney *scaleParamModel.companyProvidentFundScale);

resultModel.personProvidentFund = personProvidentFund;

resultModel.companyProvidentFund = companyProvidentFund;

// 需要交税的工资

CGFloat needPayTaxesMoney = salary-(personProvidentFund+personYanglao+personUnemployment+personGiveBirth+personOccupationalInjury+personMedicalTreatment);

// 计算个税

CGFloat needPayTaxes = salary-(personProvidentFund+personYanglao+personUnemployment+personGiveBirth+personOccupationalInjury+personMedicalTreatment)-taxBase;

NSMutableArray *taxArr = [NSMutableArray array];

for (int i=0; i<scaleArr.count; i++) {

CGFloat scale = [scaleArr[i] floatValue];

CGFloat tax = needPayTaxes *scale -[quickDeductionArr[i] integerValue];

[taxArr addObject:[NSNumber numberWithFloat:tax]];

}

[taxArr addObject:[NSNumber numberWithInt:0]];

CGFloat maxValue = [[taxArr valueForKeyPath:@"@max.floatValue"] floatValue];

CGFloat tax = ROUND(maxValue);

resultModel.tax = tax;

//到手工资

CGFloat saveSalary = needPayTaxesMoney -tax;

resultModel.saveSalary = saveSalary;

return resultModel;

}

2、给出税后算税前所有工资（公司／个人五险一金以及到手工资）

//工资计算(税后算税前)

+(CCCalculatorResultModel *)taxAfterCalculatorSalary:(CGFloat)salary taxBase:(CGFloat)taxBase scaleParam:(CCCalculatorParamModel*)scaleParamModel{

// taxBase 交税基数目前是3500

CCCalculatorResultModel *resultModel = [[CCCalculatorResultModel alloc] init];

NSArray *scaleArr = @[@"0.03",@"0.1",@"0.2",@"0.25",@"0.30",@"0.35",@"0.45"];

NSArray *quickDeductionArr = @[@"0",@"105",@"555",@"1005",@"2755",@"5505",@"13505"];

// 社保最小缴纳基数

CGFloat minSocialSecurityCardinalNumber = scaleParamModel.minSocialSecurityCardinalNumber;

// 社保最大缴纳基数

CGFloat maxSocialSecurityCardinalNumber = scaleParamModel.maxSocialSecurityCardinalNumber;

// 公积金最小缴纳基数

CGFloat minAccumulationFundCardinalNumber = scaleParamModel.minAccumulationFundCardinalNumber;

// 公积金最大缴纳基数

CGFloat maxAccumulationFundCardinalNumber = scaleParamModel.maxAccumulationFundCardinalNumber;

// 税后最小最大基数（五险）

CCCalculatorResultModel *minSocialSalarModel = [self calculatorSalary:minSocialSecurityCardinalNumber taxBase:taxBase scaleParam:scaleParamModel];

CGFloat minSocialSecurity = minSocialSalarModel.personGiveBirth+minSocialSalarModel.personOccupationalInjury+minSocialSalarModel.personMedicalTreatment+minSocialSalarModel.personYanglao+minSocialSalarModel.personUnemployment; //五险最低缴纳额

CCCalculatorResultModel *maxSocialSalarModel = [self calculatorSalary:maxSocialSecurityCardinalNumber taxBase:taxBase scaleParam:scaleParamModel];

// 税后最小最大基数（公积金）

CCCalculatorResultModel *minFourFundSalarModel = [self calculatorSalary:minAccumulationFundCardinalNumber taxBase:taxBase scaleParam:scaleParamModel];

CCCalculatorResultModel *maxFourFundSalarModel = [self calculatorSalary:maxAccumulationFundCardinalNumber taxBase:taxBase scaleParam:scaleParamModel];

CGFloat minFourFund = minFourFundSalarModel.personProvidentFund; //公积金最低缴纳额

// 税后最小最大基数到手工资（五险一金）

CGFloat minTaxAfterSocialSecurityCardinalNumber = minSocialSalarModel.saveSalary;

CGFloat maxTaxAfterSocialSecurityCardinalNumber = maxSocialSalarModel.saveSalary;

CGFloat minTaxAfterAccumulationFundCardinalNumber = minFourFundSalarModel.saveSalary;

CGFloat maxTaxAfterAccumulationFundCardinalNumber = maxFourFundSalarModel.saveSalary;

CGFloat theSocialSecurityCalculatorMoney = 0;//社保计算基数

CGFloat theCalculatorprovidentFundMoney = 0;//公积金计算基数

//社保比例和

CGFloat allSocialScale = scaleParamModel.personYanglaoScale+scaleParamModel.personMedicalTreatmentScale+scaleParamModel.personOccupationalInjuryScale+scaleParamModel.personGiveBirthScale+scaleParamModel.personUnemploymentScale;

//所有比例和

CGFloat allScale = scaleParamModel.personProvidentFundScale +scaleParamModel.personYanglaoScale+scaleParamModel.personMedicalTreatmentScale+scaleParamModel.personOccupationalInjuryScale+scaleParamModel.personGiveBirthScale+scaleParamModel.personUnemploymentScale;

// 个税推税前

CGFloat baseMoney = salary-taxBase;

NSMutableArray *allMoneyArr = [NSMutableArray array];

for (int i=0; i<scaleArr.count; i++) {

CGFloat scale = [scaleArr[i] floatValue];

CGFloat money = baseMoney -[quickDeductionArr[i] integerValue];

CGFloat needPayTaxes = money/(1-scale);

[allMoneyArr addObject:[NSNumber numberWithFloat:needPayTaxes+taxBase]];

}

[allMoneyArr addObject:[NSNumber numberWithFloat:salary]];

CGFloat maxAllMoneyValue = [[allMoneyArr valueForKeyPath:@"@max.floatValue"] floatValue];

CGFloat needPayTaxesMoney = ROUND(maxAllMoneyValue);

// 计算五险一金（税后最小最大基数排序）

NSArray *numberArr = @[@(minTaxAfterAccumulationFundCardinalNumber),@(minTaxAfterSocialSecurityCardinalNumber),@(maxTaxAfterAccumulationFundCardinalNumber),@(maxTaxAfterSocialSecurityCardinalNumber)];

NSComparator finderSort = ^(id string1,id string2){

if ([string1 integerValue] > [string2 integerValue]) {

return (NSComparisonResult)NSOrderedDescending;

}else if ([string1 integerValue] < [string2 integerValue]){

return (NSComparisonResult)NSOrderedAscending;

}

else

return (NSComparisonResult)NSOrderedSame;

};

NSArray *resultArray = [numberArr sortedArrayUsingComparator:finderSort];

// 计算社保公积金的缴纳基数

if (salary <= [resultArray[0] floatValue]) {

// 最小都按最小基数计算

theSocialSecurityCalculatorMoney = minSocialSecurityCardinalNumber;

theCalculatorprovidentFundMoney = minAccumulationFundCardinalNumber;

}

else if (salary>[resultArray[0] floatValue] &&salary<=[resultArray[1] floatValue]){

// 如果社保的最小基数比公积金最小基数大，则社保按最小基数算，公积金按比例计算（浮点数存储存在误差，所以判断相等需要用两数相减绝对值跟精度比较 1e-1 是0.1）

if (fabs([resultArray[1] floatValue]-minTaxAfterSocialSecurityCardinalNumber)<=1e-1) {

theSocialSecurityCalculatorMoney = minSocialSecurityCardinalNumber;

theCalculatorprovidentFundMoney = ROUND((needPayTaxesMoney + minSocialSecurity) /(1-scaleParamModel.personProvidentFundScale));

}

else{

// 如果社保的最小基数比公积金最小基数小，则公积金按最小基数算，社保按比例计算

theSocialSecurityCalculatorMoney = ROUND((needPayTaxesMoney+minFourFund)/(1-allSocialScale));

theCalculatorprovidentFundMoney = minAccumulationFundCardinalNumber;

}

else if (salary>[resultArray[1] floatValue] &&salary<=[resultArray[2] floatValue]){

// 在中间部分社保公积金都是按比例计算

theCalculatorprovidentFundMoney = ROUND(needPayTaxesMoney/(1-allScale));

theSocialSecurityCalculatorMoney = ROUND(needPayTaxesMoney/(1-allScale));

}

else if (salary>[resultArray[2]floatValue] && salary<=[resultArray[3]floatValue]){

// 如果公积金的最大基数比社保最大基数小，则公积金按最大基数计算，社保按比例计算

if (fabs([resultArray[2] floatValue]-maxTaxAfterAccumulationFundCardinalNumber)<=1e-1) {

theSocialSecurityCalculatorMoney = ROUND(needPayTaxesMoney/(1-allScale));

theCalculatorprovidentFundMoney = maxAccumulationFundCardinalNumber;

}

else{

// 如果公积金的最大基数比社保最大基数大，则社保按最大基数计算，公积金按比例计算

theCalculatorprovidentFundMoney = ROUND(needPayTaxesMoney/(1-allScale));

theSocialSecurityCalculatorMoney = maxSocialSecurityCardinalNumber;

}

else{

// 都超过最大，则都按最大基数计算

theSocialSecurityCalculatorMoney = maxSocialSecurityCardinalNumber;

theCalculatorprovidentFundMoney = maxAccumulationFundCardinalNumber;

}

// 计算个税

NSMutableArray *taxArr = [NSMutableArray array];

// 计算个税

CGFloat needPayTaxes = needPayTaxesMoney-taxBase;

for (int i=0; i<scaleArr.count; i++) {

CGFloat scale = [scaleArr[i] floatValue];

CGFloat tax = needPayTaxes*scale -[quickDeductionArr[i] integerValue];

[taxArr addObject:[NSNumber numberWithFloat:tax]];

}

[taxArr addObject:[NSNumber numberWithInt:0]];

CGFloat maxValue = [[taxArr valueForKeyPath:@"@max.floatValue"] floatValue];

CGFloat tax = ROUND(maxValue);

resultModel.tax = tax;

// 计算五险

CGFloat personYanglao = ROUND(theSocialSecurityCalculatorMoney * scaleParamModel.personYanglaoScale);

CGFloat companyYanglao = ROUND(theSocialSecurityCalculatorMoney * scaleParamModel.companyYanglaoScale);

resultModel.personYanglao = personYanglao;

resultModel.companyYanglao = companyYanglao;

CGFloat personMedicalTreatment = ROUND(theSocialSecurityCalculatorMoney * scaleParamModel.personMedicalTreatmentScale);

CGFloat companyMedicalTreatment = ROUND(theSocialSecurityCalculatorMoney * scaleParamModel.companyMedicalTreatmentScale);

resultModel.personMedicalTreatment = personMedicalTreatment;

resultModel.companyMedicalTreatment = companyMedicalTreatment;

CGFloat personUnemployment = ROUND(theSocialSecurityCalculatorMoney * scaleParamModel.personUnemploymentScale);

CGFloat companyUnemployment = ROUND(theSocialSecurityCalculatorMoney * scaleParamModel.companyUnemploymentScale);

resultModel.personUnemployment = personUnemployment;

resultModel.companyUnemployment = companyUnemployment;

CGFloat personOccupationalInjury = ROUND(theSocialSecurityCalculatorMoney * scaleParamModel.personOccupationalInjuryScale);

CGFloat companyOccupationalInjury = ROUND(theSocialSecurityCalculatorMoney * scaleParamModel.companyOccupationalInjuryScale);

resultModel.personOccupationalInjury = personOccupationalInjury;

resultModel.companyOccupationalInjury = companyOccupationalInjury;

CGFloat personGiveBirth = ROUND(theSocialSecurityCalculatorMoney * scaleParamModel.personGiveBirthScale);

CGFloat companyGiveBirth = ROUND(theSocialSecurityCalculatorMoney * scaleParamModel.companyGiveBirthScale);

resultModel.personGiveBirth = personGiveBirth;

resultModel.companyGiveBirth = companyGiveBirth;

// 计算公积金

CGFloat personProvidentFund = ROUND(theCalculatorprovidentFundMoney *scaleParamModel.personProvidentFundScale);

CGFloat companyProvidentFund = ROUND(theCalculatorprovidentFundMoney *scaleParamModel.companyProvidentFundScale);

resultModel.personProvidentFund = personProvidentFund;

resultModel.companyProvidentFund = companyProvidentFund;

// taxBefore 税前

CGFloat taxBefore = needPayTaxesMoney+ (personProvidentFund+personYanglao+personMedicalTreatment+personUnemployment+personOccupationalInjury+personGiveBirth);

resultModel.taxBefore = taxBefore;

return resultModel;

}

使用方法：（以上海为例，其他城市只要传入比例系数就好）

CCCalculatorParamModel *paramModel = [[CCCalculatorParamModelalloc] init];

paramModel.personProvidentFundScale =0.07;

paramModel.companyProvidentFundScale =0.07;

paramModel.personMedicalTreatmentScale =0.02;

paramModel.companyMedicalTreatmentScale =0.095;

paramModel.personYanglaoScale =0.08;

paramModel.companyYanglaoScale =0.2;

paramModel.personUnemploymentScale =0.005;

paramModel.companyUnemploymentScale =0.005;

paramModel.personGiveBirthScale =0;

paramModel.companyGiveBirthScale =0.01;

paramModel.personOccupationalInjuryScale =0;

paramModel.companyOccupationalInjuryScale =0.004;

paramModel.minSocialSecurityCardinalNumber =3902;

paramModel.maxSocialSecurityCardinalNumber =19512;

paramModel.minAccumulationFundCardinalNumber =2190;

paramModel.maxAccumulationFundCardinalNumber =19512;

／／税前算税后

CCCalculatorResultModel *resultModelTaxBefore = [CCCommoncalculatorSalary:[self.ratefloatValue] taxBase:3500 scaleParam:paramModel];

／／税后算税前

CCCalculatorResultModel *resultModelTaxAfter = [CCCommontaxAfterCalculatorSalary:[self.ratefloatValue] taxBase:3500 scaleParam:paramModel];

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