Many enterprises, especially foreign enterprises, like to reward employees with 13 salary or 14 salary, that is, employees will be paid one to several months' salary according to their usual monthly income at the end of the year.
13 The salary is different from the year-end bonus. It's not a bonus, it's a fixed payment like a monthly salary. Determine the amount, method and time of payment. Moreover, the salary of 13 is calculated on a monthly basis, and the year-end bonus tax needs to be evenly distributed after 12 months.
Extended information Article 4 of the Constitution of Total Wages stipulates that the total wages include bonuses, and Article 2 of the Interpretation of Certain Specific Scope of the Constitution of Total Wages clearly stipulates that the year-end bonus belongs to the scope of bonuses. Therefore, the year-end bonus should be included in the scope of total wages, which belongs to wages in nature.
However, there is no hard and fast rule about the year-end bonus in the labor law. Whether to issue the year-end bonus belongs to the independent right of the unit. However, if there is a clear agreement in the labor contract or the unit rules and regulations clearly stipulate the year-end bonus, the unit shall issue it according to the agreement or regulations.