(2) After the page jumps, click Add. In the pop-up dialog box, enter the employee's name and ID number, and then enter the annual one-time capital income. Finally, click Save.
(3) After adding all employees' information, click Return at the top of the page.
(4) Click Return to enter the year-end bonus declaration interface, and click Step 2, Tax calculation.
(5) Click Tax, and the payable personal income tax will pop up on the page. Check that there is no tax, and then click Back.
(6) If there are other items that need to be deducted, click the attached table to fill in; If there are no other items to be deducted, just click on the declaration form and submit it.
What is the calculation method of personal income tax for year-end bonus?
(1) When the monthly salary of the year-end bonus is higher than 5,000 yuan, the pre-tax deduction method of the year-end bonus is: year-end bonus * tax rate-quick deduction, and the tax rate is the tax rate corresponding to the year-end bonus/12 is "taxable income".
(2) When the monthly salary is less than 5000 yuan, the year-end bonus personal income tax = (year-end bonus -(5000- monthly salary)) * tax rate-quick deduction, and the tax rate is year-end bonus -(5000- monthly salary) divided by 12 as the corresponding tax rate of "taxable income".
(3) Due to the different forms of year-end bonus paid by the unit to employees, the calculation method of personal income tax is also different:
1. If the employee's monthly salary exceeds 5,000 yuan, the year-end bonus will be calculated and paid separately as one month's salary.
When the annual one-time bonus is calculated separately on a monthly basis, the tax rate is calculated by dividing it by 12, but when calculating the tax amount, the quick deduction is only allowed once.
2. The employee's monthly salary does not exceed 5,000 yuan, and the year-end bonus is calculated and paid separately as one month's salary.
However, the balance of the annual one-time bonus after deducting the "difference after deducting expenses from the employee's monthly salary" can be regarded as taxable income. Among them, "wage income of employees in the current month" is the amount of income after deducting tax-free income (such as social insurance and housing provident fund paid according to regulations).
3. Employees who work in more than two units within one year can only use the year-end bonus tax calculation method of each taxpayer once in each tax year according to the provisions of the national tax issuance document, and taxpayers can freely choose the time and payment unit to calculate the tax calculation method.
Legal basis:
Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China
Personal income range stipulated in the individual income tax law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.
(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.
(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.