The year-end bonus is an excess reward for employees' annual work. Generally, it is for the purpose of assessing employees' annual work. On the basis of assessing employees' annual work, it is paid according to the assessment results.
1. After deducting three insurances and one gold, the monthly salary exceeds 3,500 yuan, and the annual bonus is divided by 12. According to the amount obtained, find the corresponding tax rate and directly enter the calculation formula of year-end bonus to get the taxable amount.
2. After deducting three insurances and one gold, the monthly income is less than 3,500 yuan. First, take out some money from the year-end bonus to supplement the monthly salary of 3500 yuan, and incorporate the remaining year-end bonus amount into the calculation formula to get the taxable amount.
The monthly salary of the year-end bonus is 3400 yuan, and the year-end bonus is 1 000 yuan. First, deduct 1 0,000 yuan from the year-end bonus to supplement the monthly salary, and then deduct 825 yuan from 9900 yuan, and the corresponding tax rate is 3%. The tax deduction for the year-end bonus is 9900×3%-0 = 297 yuan.
The monthly salary of the year-end bonus is 3,500 yuan, and the year-end bonus is 1.95 million yuan. Divided by 12 yuan, the corresponding tax rate is 10%, and the year-end bonus tax reduction is 19500×65438+.
How to calculate the year-end bonus for less than one year?
Generally speaking, new employees who have been in the company for less than one year do not necessarily have year-end bonuses. The year-end bonus is one of the benefits, not the provisions of relevant national laws and regulations. The year-end bonus is determined by the contract and the company's rules and regulations. Even if there is a year-end bonus, it will be paid according to the proportion of the month you joined the company. Otherwise, the year-end award will not be issued, and how much depends on the boss's industry conscience.
As a new employee of the company, I would like to ask the leader, when will the company issue the year-end bonus, and how much is it generally less than one year? The editor-in-chief has already asked his colleagues. The company usually gives out year-end bonuses on the eve of the Spring Festival, but how much each person gives is decided by the company director. I hope it can be used as a reference.