The difference between the thirteen salary and the year-end bonus is that 13 salary means that the enterprise pays one more month's salary at the end of the year as the year-end reward, which is also called double salary at the end of the year. Year-end bonus refers to the reward issued by the enterprise at the end of the year, including but not limited to 13 salary. Some enterprises will pay 14 salary at the end of the year, while others are not salary but other rewards such as stock options.

Theoretically, although both belong to the category of labor remuneration and total wages, there are still obvious differences between them. In the newly implemented personal income tax regulations, the year-end bonus and year-end double salary are also taxed in different ways, which shows that they are different. Double salary at the end of the year is a fixed salary, which is actually a kind of salary. Its payment amount is fixed, and the time and method of payment are also determined. There are no other payment methods and reasons.

At the end of the year, double pay has been divorced from the nature of bonus and has become the labor remuneration that workers deserve, which is essentially different from bonus. Bonus is a kind of reward, which is a reward for employees' overwork and extra contribution. Bonus is a reward for employees' overwork, and year-end bonus is a reward for employees' overwork throughout the year. Generally, it is paid according to the assessment results on the basis of employees' annual work, with the purpose of assessing employees' annual work.

Other matters related to the year-end bonus and 13 salary.

According to the relevant tax laws, taxes are required. If the enterprise only pays 13 salary and does not pay the year-end bonus, then the enterprise will split the salary of 13 and pay taxes according to the year-end bonus, which can save some taxes and fees. If both are paid, enterprises will generally put the year-end bonus except 13 salary into the next year's salary for tax payment.

Specifically, it is decided according to the terms in the labor contract signed between the individual and the enterprise. If it is stated in the contract that 13 salary or year-end bonus must be paid, if it is not stated in the contract, it may not be paid. The law does not clearly stipulate that the employer must pay double wages at the end of the year, which is not a legal obligation. The standard of the thirteenth month's salary is basic salary or full salary or bonus, which is completely determined according to the agreement between the enterprise and employees or the provisions of the enterprise's salary and welfare policy.