It is illegal not to pay in previous years. The tax authorities can recover the tax and its late payment fee at any time after discovering it, and there is no time limit.
3.500 and 100 are the same as 10000.
At present, the salary is tax-free of 3500 yuan, and the calculation method is different from the accidental tax calculation method.
Even if the winning bonus is paid together with the salary, it should be calculated separately, and it doesn't matter if it is paid more or less. Otherwise, it is illegal.