Let me be more specific. For example, your year-end bonus is 12000 yuan, which is divided into 12 months. According to the tax rate table, it belongs to 10%, so it is subject to individual tax adjustment12000 *10% =10.
Year-end bonus personal income tax calculator
People's Republic of China (PRC) State Taxation Bureau
First of all, divide the annual one-time bonus obtained by employees in the current month by 12 months, and determine the applicable tax rate and quick deduction according to their quotient. If, in the month when the year-end one-time bonus is issued, the employee's wage income in that month is lower than the expense deduction stipulated in the tax law, the applicable tax rate and quick deduction of the annual one-time bonus shall be determined according to the above method.
The annual one-time bonus obtained by individual employees in the current month shall be taxed according to the applicable tax rate and quick deduction determined in Item of this article, and the calculation formula is as follows:
1. If the employee's salary income in the current month is higher than the expense deduction stipulated in the tax law, the applicable formula is: tax payable = employee's one-time bonus in the current month × applicable tax rate-quick deduction.
2. If the employee's wage income in the current month is lower than the expense deduction stipulated in the tax law, the applicable formula is: tax payable =× applicable tax rate-quick deduction.
How to calculate the personal income tax for the year-end bonus?
According to the national standard and the company's relevant welfare system, there is no other system as follows: 1: After deducting three insurances and one gold, if the monthly salary exceeds 3,500 yuan, divide the annual one-time bonus by 12, find the corresponding tax rate according to the obtained amount, and then directly insert the calculation formula of year-end bonus to get the taxable amount. 2. After deducting three insurances and one gold, if the monthly income is less than 3,500 yuan, first take out some money from the year-end bonus to make a monthly salary of 3,500 yuan, and then substitute the remaining year-end bonus amount into the calculation formula to get the taxable amount.