First of all, the system stipulates that1-can get half of the year-end bonus from June, and there is no year-end bonus from June to 65438+February.

Secondly, the tax base of the year-end bonus should be combined with the salary of the month;

If the salary in the month of bonus payment exceeds 3,500, divide the annual one-time bonus obtained by employees in that month by 12 months, and determine the applicable tax rate and quick deduction according to their quotient.

For example, the monthly salary is 3600 and the year-end bonus is 20000, so the tax base of the current month is =20000÷ 12= 1667.

If it exceeds 1500 and does not exceed 4500, the applicable tax rate is 10%, and the quick deduction is 105.

If the monthly salary of bonus is less than 3,500, the bonus shall be used to make up the salary to 3,500 first, and then the remaining bonus shall be divided by 12 months, and the applicable tax rate and quick deduction shall be determined according to the business negotiation.

For example, if the monthly salary is 2000 and the year-end bonus is 15000, then the tax base of the current month is = (15000-1500) ÷12 =1kloc-0/25.

If it does not exceed 1500, the applicable tax rate is 3%, and the quick deduction is 0.

Calculation formula: Taxable amount = taxable income (i.e. total year-end bonus) × applicable tax rate-quick deduction.

Finally, one company and one system.