Annual one-time bonus refers to the one-time bonus paid to employees by withholding agents such as administrative organs, enterprises and institutions according to their annual economic benefits and comprehensive assessment of employees' annual work performance, including year-end salary increase and annual salary system, and annual salary and performance salary cashed by performance-based pay units according to the assessment. With the deepening of reform, great changes have taken place in the salary distribution of enterprises. The proportion of employees' fixed wages in income is getting smaller and smaller, while the proportion of incentive wages in income is getting bigger and bigger, and this trend is still developing.
According to the provisions of the Labor Law, the total wages refer to the total labor remuneration paid directly by each unit to its employees within a certain period of time, which consists of hourly wages, piece-rate wages, allowances and subsidies, overtime wages, wages paid under special circumstances and other parts.