The tax deduction standards for year-end bonuses in 2022 are as follows:

1. When the monthly salary is greater than or equal to 5,000 yuan, and the quotient of year-end bonus/12 is greater than 0, the tax deduction conditions are met. Award * Applicable tax rate - Quick calculation deduction = Year-end bonus tax amount

2. When the monthly salary is less than 5,000 yuan and the year-end bonus-(5,000-monthly salary) is greater than 0, the tax deduction conditions are met; if the year-end bonus -(5000-monthly salary) is less than 0, then the tax deduction conditions are not met, and the year-end bonus does not need to be taxed.

For example:

1. Mr. Wang’s monthly salary in December 2022 is 6,000 yuan, the year-end bonus is 10,000 yuan, 10,000/12=833 yuan, and the applicable tax rate is 3 , then 10000*3=300 yuan, you need to pay 300 yuan personal tax.

2. Ms. Li’s monthly salary in December 2022 is 4,900 yuan, and the year-end bonus is 10,000 yuan, 10,000-(5000-4900)=9,900 yuan, 9900/12=825 yuan, and the applicable tax rate is 3 , then 9900*3=297 yuan, and you need to pay personal tax of 297 yuan.

What are the tax deduction standards for year-end bonuses?

According to the "Reply of the State Administration of Taxation on the Calculation of Personal Income Tax on Taxpayers' One-time Annual Bonus Income Excluding Taxes", if the personal income tax on year-end bonuses is borne by the unit, if the individual's salary for the month If the income is higher than (or equal to) the stipulated expense deduction, the calculation formula for personal income tax is as follows:

(1) According to the quotient of the annual one-time bonus income without tax divided by 12, find Corresponding applicable tax rate A and quick deduction amount A;

(2) Annual one-time bonus income including tax = (annual one-time bonus income excluding tax - quick deduction amount A) ÷ (1 1. Applicable tax rate A);

(3) Re-search the applicable tax rate B and quick calculation deduction B according to the quotient of the annual one-time bonus income including tax divided by 12;

(4) Tax payable = annual one-time bonus income including tax multiplied by applicable tax rate B and quick calculation deduction B.

(5) Assume that a unit pays each employee a full year of tax-free bonus The one-time bonus is 10,825 yuan, and the personal income tax paid by the unit for each person is 1,175 yuan. The calculation process is:

The first step is to find the corresponding applicable tax rate A and quick calculation deduction A according to the quotient of the annual one-time bonus income excluding tax divided by 12;

10825÷12=902.08 yuan, the corresponding applicable tax rate A is 10, and the quick deduction amount A is 25;

The second step, according to the tax rate and quick deduction amount determined in the first step, the tax-free year-end The award is converted into a tax-included year-end bonus, that is, the tax-included year-end bonus income = (tax-exclusive year-end bonus income - quick calculation deduction A) ÷ (1 - applicable tax rate A);

12000=( 10825-25)÷(1-10)

The third step is to re-search the applicable tax rate B and the quick calculation deduction B according to the quotient of the tax-included year-end bonus income divided by 12;

12000÷12=1000 yuan, the corresponding applicable tax rate B is 10, and the quick deduction amount B is 25;

The fourth step is to calculate the tax payable according to the determined tax rate and quick deduction amount. Tax amount = year-end bonus income including tax multiplied by applicable tax rate B - quick calculation deduction B.

Tax payable = 12,000 multiplied by 10-25 = 1,175 yuan

If the taxpayer obtains If the salary and salary income of the current month is lower than the expense deduction amount stipulated in the tax law by 2,000 yuan, the tax-exclusive year-end bonus should be deducted by the difference between the salary and salary income of the month and the expense deduction amount stipulated in the tax law, and then be processed according to the above method.

After reading the article compiled by the editor, I believe that many workers now know how much the year-end bonus will be before tax is deducted, and they also know how to pay the personal tax on the year-end bonus.

Legal basis:

"Personal Income Tax Law of the People's Republic of China"

Article 3 Personal Income Tax Rate:

(1) Comprehensive income is subject to an excess progressive tax rate of 3% to 45% (tax rate table is attached);

(2) Business income is subject to a progressive tax rate of 5% to 100% An excess progressive tax rate of 35/30% (the tax rate table is attached);

(3) For income from interest, dividends, bonuses, income from property rental, income from property transfer and incidental income, a proportional tax rate shall be applied, and the tax rate is Twenty percent.

Article 6 Calculation of taxable income:

(1) The comprehensive income of a resident individual shall be the income of each tax year minus RMB 60,000 in expenses and special deductions , the balance after special additional deductions and other deductions determined in accordance with the law shall be the taxable income.

(2) For wages and salaries of non-resident individuals, the balance after deducting RMB 5,000 in expenses from the monthly income shall be the taxable income; income from remuneration for services, income from author remuneration, and royalties Income, the amount of each income is the taxable income.

(3) Business income shall be the taxable income after deducting costs, expenses and losses from the total income in each tax year.

(4) If the income from property leasing does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be Taxable income.

(5) For income from property transfer, the taxable income shall be the balance of the income from the transferred property minus the original value of the property and reasonable expenses.

(6) For interest, dividends, bonus income and incidental income, the amount of each income shall be the taxable income. Income from labor remuneration, author remuneration, and royalties shall be the balance after deducting 20% ??of the expenses. The amount of income from royalties is calculated at a reduced rate of 70%.

Individuals who donate their income to public welfare undertakings such as education, poverty alleviation, and relief for those in need, and the donation amount does not exceed 30% of the taxable income declared by the taxpayer, can be deducted from their taxable income. Deducted from the income; if the State Council stipulates that donations to public welfare charities should be deducted in full before tax, such provisions shall prevail. The special deductions specified in the first paragraph of paragraph 1 of this article include basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums and housing provident funds paid by individual residents in accordance with the scope and standards prescribed by the state; special additional deductions include children’s education , continuing education, serious illness medical treatment, housing loan interest or housing rent, support for the elderly and other expenditures, the specific scope, standards and implementation steps shall be determined by the State Council and reported to the Standing Committee of the National People's Congress for filing.