(1) 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 and referring to the following tax rate table.
(2) 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 above, and the calculation formula is as follows:
Taxable amount = employee's one-time bonus in the current month × applicable tax rate-quick deduction.
For example, Xiao Liu, an employee of the enterprise, earned 6,000 yuan a month, and the unit issued a one-time year-end bonus of 20,000 yuan in June 2065, 438+2009. Then, divide Liu's 20,000 yuan year-end award by 12 to get 1666.7 yuan. According to the monthly comprehensive income tax rate table, the applicable tax rate is 3%, and the quick deduction is 0. Therefore, the taxable amount of Xiao Liu's year-end bonus is 20,000× 3% = 600 yuan.