The one-time tax calculation period for annual bonuses is December 31, 2023. According to the "Announcement of the Ministry of Finance and the State Administration of Taxation on the continuation of the implementation of preferential personal income tax policies such as one-time bonuses throughout the year" (Announcement No. 41 of the Ministry of Finance and the State Administration of Taxation 2021), the tax calculation method for separately calculating personal income tax on annual one-time bonuses will continue Until December 31, 2023.