Bonus mainly refers to a form of salary, and its function is to reward excess labor directly related to production or work. Bonus is the material compensation given to workers when they create labor results that exceed the normal labor quota.
The "bonus" related to post-employment is paid to employees by the post-employment unit, which is an integral part of personal wages and salaries, and personal income tax should be levied according to the tax item of "income from wages and salaries". According to the policy, different forms of bonuses have different tax methods and different tax burdens. Policy differences According to the current policy, the calculation method of personal income tax is different for different types of "bonuses" obtained by individuals. 1. Monthly bonus (usually called "basic bonus") is an important part of employees' salary, and personal income tax is levied on a monthly basis.
For the basic bonus, it will be paid with the salary and indicated in the salary table. Generally, the monthly amount is the same, and it is not big. In units with relatively sound personnel systems, basic bonuses are generally stipulated in advance or clearly recorded in the contract. For enterprises that implement piecework wage system and stipulate that bonuses can be paid after a certain amount is completed every month, the bonus calculated according to the actual amount completed every month belongs to the concept of basic bonus.
For a bonus of several months, conceptually speaking, "several months" belongs to more than two months, and as long as the bonus paid exceeds two months, it can be considered as a bonus of several months. Generally speaking, how to allocate is stipulated in the document or the minutes of the temporary meeting in advance. In the specific operation, we must first understand the original accounting voucher records, such as quarterly awards or semi-annual awards clearly issued in the meeting minutes.
Awards and different amounts of different people, etc. ; 2. Except for quarterly bonus, semi-annual bonus and annual bonus, it is generally not allowed to pay bonuses for several months repeatedly, such as March bonus1-February, April bonus1-March, May bonus1-April, etc. This is an obvious decomposition of income, and the tax authorities can combine their income in this case. Third, if the same bonus is paid in different months, it should be declared and taxed together, including if the original accounting vouchers for bonus payment in different months are the same, which means that it belongs to the same bonus and should also be taxed together. Recently, a newspaper published an article about the tax planning and tax saving of year-end awards, saying that one of the tax saving methods of year-end awards is to distribute them in three months. The author believes that this is a misunderstanding of the tax calculation method of several months bonus. The key is that the form of bonus payment for several months must be made by the department that has the right to decide. This is actually an understanding of the "secondary" income in the tax law, and has nothing to do with the payment for several months.
At present, double-pay bonuses are basically tried out in government institutions and standardized state-owned enterprises, and there are documents to pay and documents to confirm.
For the bonus of annual salary system, different types of enterprises have different methods to determine the annual salary system. The tax authorities shall determine in advance whether they should enjoy the annual salary system according to the decision document and the annual salary calculation method. Temporary or after-the-fact decisions, such as the decision made at the end of 2004 or the beginning of 2005 to implement the annual salary system in the production and operation of enterprise operators in 2004, should not be used as the basis for enjoying the preferential tax system of annual salary system.
For in-kind bonuses, this kind of bonus mostly happens to people with certain skills or expertise. Those who can get this kind of bonus must have signed a contract with the employer when applying for the job, and this matter is clearly recorded in the company's account. In practice, there are two ways to give bonuses in kind. One way is to give it to the candidate after the employer has bought a house or car. If this method is adopted, the personal income tax calculation can be applied to the tax calculation method of physical bonus. The other is that the applicant buys a house and a car by himself, and the unit subsidizes it within the amount stipulated in the contract. There are two forms of subsidies, one is direct subsidies to individuals.
In this form, the main problem is how to confirm. Under normal circumstances, it is difficult to confirm and there are big loopholes, so the tax can only be calculated according to the one-time bonus method given by the unit; Another form is to remit money to the selling unit (such as the purchase price to the selling unit or individual). ). This form is generally not difficult to confirm, and the tax calculation method of in-kind bonus can be applied.
For equity bonuses, most of them occur in high-tech units, such as hiring network talents. This kind of employment, with complete contract records, large amount involved and clear cash records, is not difficult to confirm. However, companies whose parent company is overseas and whose stock right awards are specifically operated overseas mainly rely on individual voluntary declaration or information exchange through tax agreements, and domestic companies involved in overseas business disclose financial audit reports because of their strong confidentiality.