1, annual one-time bonus income ÷ 12= quotient (find the corresponding applicable tax rate A and quick deduction A according to the quotient).

2. Taxable amount = annual one-time bonus income (multiplied by) applicable tax rate A- quick deduction A.

The difference between year-end bonus and 13 salary

Many enterprises will use 13 salary or 14 salary to reward employees, that is, according to the average monthly income of employees, they will be paid for one to several months at the end of the year. But the salary of 13 is not a bonus, just like the monthly salary. It is a fixed payment, which determines the amount, method and time of payment. Salary 13 is calculated as the salary of the current month, and the year-end bonus needs to be calculated after 12 months.

Will the year-end bonus be deducted?

If the labor contract clearly stipulates that the year-end bonus is part of the labor remuneration, or the employer clearly stipulates that the year-end bonus is issued in the rules and regulations, then the employer cannot deduct the employee's year-end bonus without reason.

If the year-end bonus is a special reward given to employees by the employer, it does not apply to all employees and is not part of the labor remuneration. In this case, the employer can decide whether to issue such year-end bonuses according to the operating conditions and the performance of employees.

I hope the above content can help you. If in doubt, please consult a professional lawyer.

Legal basis:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.