Legal analysis: Personal income tax includes bonus. The scope of personal income stipulated in the individual income tax law: wages and salary income refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. The year-end bonus is subject to personal income tax. Taxpayers get a one-time bonus for the whole year, which is calculated as one month's salary and salary income respectively. Determine the applicable tax rate first when calculating. Firstly, divide the annual bonus of employees in the current month by 12 months, and determine the applicable tax rate and quick deduction according to their quotient. Annual one-time bonus personal income tax calculation formula: 1: the employee's wage income in the current month is higher than (or equal to) the expense deduction stipulated by the tax law. The applicable formula is: tax payable = employee's one-time bonus in the current month × applicable tax rate-quick deduction; 2. The employee's salary income in the current month is lower than the expense deduction stipulated in the tax law. The applicable formula is: tax payable = (employees get a one-time bonus in the current month-the difference between employees' salary income and expense deduction in the current month) × applicable tax rate-quick deduction.
Legal basis: Article 6 (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.