◆ “The wall of 1.03 million yen” is reduced to 1.5 million yen by amending the special spouse deduction
In the past, there were many requests to keep part-time income below 1.03 million yen near the end of the year. In order to be a deductible spouse, the total income must be 380,000 yen or less, which is calculated to be 1.03 million yen or less when converted to the annual income of the part-time worker.
However, since 2018, the standard has been greatly expanded from “annual income of 1.03 million yen” to “annual income of 1.5 million yen”, especially due to the significant revision of the special spouse deduction. Why did such a change occur?
◆ Special spouse deductions have expanded significantly since 2018
The chart shows the points of spouse deduction and special spouse deduction made by the 2017 tax reform.
Based on the total income of taxpayers
・ 9 million yen or less
・ Over 9 million yen and under 9.5 million yen
・ Over 9.5 million yen and under 10 million yen
Although it is divided into three patterns like this, the biggest point is “380,000 yen deduction
“, that is, spouse deduction and spouse when looking at “total income amount of 9 million yen or less”, which is the most applicable person. The annual income standard to which the maximum amount of special deduction for persons is applied has been expanded to “1.5 million yen or less” (* Under the tax system up to 2017, if the annual income is less than 1.05 million yen, the special deduction for spouse is 380,000 yen. I was able to deduct it).
Therefore, the comparison of whether or not there is a work loss, which was previously compared with “annual income of 1.03 million yen”, has shifted to “annual income of 1.5 million yen”.
Then, which of the spouse’s annual income of 1.49 million yen or 1.51 million yen actually takes more money?
◇ Review of total income amount requirements from 2nd year of Reiwa
As mentioned above, due to the impact of the reduction of the salary income deduction, the total income amount requirements such as spouse deduction and dependent deduction will be revised for those that will be implemented from the second year of Reiwa.
The point here is that one of the factors for determining whether the spouse deduction / dependent deduction is applied has been raised from “total income amount of 380,000 yen or less” to “total income amount of 480,000 yen or less”. Therefore, the income deduction amount for spouse deductions and the income deduction amount for ordinary dependent deductions have not been raised from “380,000 yen” to “480,000 yen”.
On the other hand, tax reform has started to raise the basic deduction for income tax from 380,000 yen to 480,000 yen (when the total income amount is 24 million yen or less) after 2020.
Here, the income deduction amount itself has been raised. It’s easy to confuse “raise the total income amount requirement” or “raise the income deduction amount”, so let’s organize it properly.
◆ Case study 1: When the husband’s annual income is 6 million yen and the wife’s part-time income is 1.49 million yen
If the annual salary is 6 million yen, the salary income will be 4.36 million yen.
The excess progressive tax rate will be applied to the balance (the amount of this portion is called taxable income) after deducting the income deduction amount (2,062,500 yen in this case) from the income amount.
・ 2,297,000 yen x 10% -97,500 yen = 132,200 yen
The final tax amount (134,900 yen in this case) is the sum of this and the special reconstruction income tax (2.1% above).
On the other hand, the spouse’s tax amount is also calculated by subtracting the income deduction amount of 520,000 yen from the salary income of 940,000 yen.
・ 420,000 yen x 5% = 21,000 yen
The final tax amount (23,100 yen in this case) is the sum of this and the special reconstruction income tax (2.1% above).
In this case study, you can understand that the “380,000 yen deduction” can be applied exactly even if the conventional “annual income of 1.03 million yen” becomes “annual income of 1.49 million yen”.
Even though the spouse himself has an income tax of 23,100 yen, I think that the take-home base will increase compared to “annual income of 1.03 million yen or less and tax of 0 yen”.
◆ Case study 2: When the husband’s annual income is 6 million yen and the wife’s part-time income is 1.51 million yen
The point in this chart is that the annual income base is 1.51 million yen, that is, the total income amount is 960,000 yen, so the “380,000 yen deduction” cannot be applied.
In this case, the taxpayer’s annual income is 6 million yen, so if you look at the quick reference table of the special spouse deduction, the total income of the taxpayer is 9 million yen or less.
In addition, since the annual income of 1.51 million yen will be the total income amount of 960,000 yen, it is categorized as “more than 950,000 yen and less than 1 million yen”, and the spouse special deduction is 360,000 yen instead of 380,000 yen. It is.
Then, compared to the case of my wife’s part-time income of 1.49 million yen
・ Income tax amount of taxpayers is from 134,900 yen to 137,000 yen
・ The amount of income tax for spouses is also from 23,100 yen to 24,200 yen.
You can see that it is increasing.
◆ What are the advantages and disadvantages of a spouse’s annual income of 1.49 million yen and 1.51 million yen?
Here is a comparison of the advantages and disadvantages of both.
・ Advantages …… 20,000 yen face value increases
・ Disadvantages: Income tax increases by 3200 yen for taxpayers and spouses, and inhabitant tax increases by 4000 yen
Since it will increase, it will be calculated by 40,000 yen x 10%)
It means that.
Therefore, in most cases, it can be said that the tax will not increase more than the increase in face value.
◆ Standards of “1.06 million yen” and “1.3 million yen” that should be noted in relation to health insurance
Since October 2016, revisions have been implemented to expand the coverage of social insurance even for part-time workers. It is said that there are 250,000 people who will be eligible, so I think some people have already said that “social insurance premiums have been collected” from their salaries.
Applicable items are as follows
・ Working hours are 20 hours or more per week
・ Monthly wage is 88,000 yen or more
・ The working period is expected to be one year or more
・ The company has 501 or more employees (even if the company has less than 501 employees, it can be applied with the agreement of labor and management).
It is an item such as.
If this is the case, even if it is a part-time worker, social insurance, that is, health insurance and welfare pension will be deducted from the salary, so it is thought that some people will substantially reduce their take-home pay.
If you multiply the monthly wage of 88,000 yen by 12 times, it will be about 1.06 million yen, so it is said to be a “1.06 million yen wall” in the streets, but your spouse pays the national health insurance and national pension. There is a necessary “1.3 million yen wall” than before, and if the company has 501 or more employees, the “1.06 million yen wall” will be added as a consideration. Let’s go.
Therefore, it is unlikely that the tax will increase more than the increase in face value if the current take-home is secured as the first priority, but the handling of social insurance will be added to that.
・ If you work at a place that meets the “1.06 million yen” standard, be aware of that.
・ If you work at a place that does not meet the “1.06 million yen” standard, pay attention to the “1.3 million yen” standard.
It will be that.
Of course, in addition to this, balancing childcare and work-life balance, and the amount of pension that can be received in the future will also have an effect. This is one of the things I would like the couple to discuss well.
Sentence = Takuya Tanaka (Money Guide)