1, divide the year-end bonus by 12 months, and the amount obtained will be used as the tax basis;

2. Find the corresponding tax rate and quick deduction in the tax rate table according to the tax basis;

3. Taxable amount of year-end bonus = (year-end bonus divided by 12) multiplied by applicable tax rate-quick deduction;

4. The final value is the amount of personal income tax.

Tax treatment of year-end bonus:

1, tax method of year-end bonus: the year-end bonus can be taxed together with the salary and salary of the current month, or it can be taxed separately as the salary and salary of one month;

2. Applicable tax rate: when the year-end bonus is taxed separately, the progressive tax rate is applied, and the applicable tax rate is determined according to the amount of the year-end bonus;

3. Determination of exemption amount: When the year-end bonus is taxed separately, the exemption amount enjoyed is 3,500 yuan (tax threshold, but it may be adjusted with the change of individual tax laws);

4. Calculation formula: taxable amount of year-end bonus = (year-end bonus amount exemption) multiplied by the applicable tax rate quick deduction;

5. The function of quick deduction: quick deduction is a preset deduction according to different tax rates in order to simplify the calculation process.

To sum up, the personal income tax calculation method of the year-end bonus involves allocating the year-end bonus to 12 months on average to determine the tax rate and quick deduction, and then calculating the tax payable, that is, determining the final tax amount by the formula "tax payable = (year-end bonus divided by 12) multiplied by the applicable tax rate-quick deduction".

Legal basis:

Notice of State Taxation Administration of The People's Republic of China on Adjusting the Method of Calculating and Collecting Individual Income Tax for Individuals Obtaining Annual One-time Bonuses.

the second

Taxpayers get the one-time bonus for the whole year, which is calculated and paid as one month's salary and salary income separately, and it is withheld and remitted by the withholding agent when it is distributed according to the following tax calculation methods: (1) Divide the one-time bonus for the whole year obtained by employees in the current month by 12 months, and determine the applicable tax rate and quick deduction according to its quotient. If, in the month when the year-end one-time bonus is issued, the employee's salary income in that month is lower than the expense deduction stipulated in the tax law, the applicable tax rate and quick deduction of the annual one-time bonus shall be determined according to the above method. (2) The annual one-time bonus obtained by an employee in the current month shall be taxed according to the applicable tax rate and quick deduction determined in Item (1) of this article, and the calculation formula is as follows: 1. If the employee's salary income in the current month is higher than (or equal to) the expense deduction stipulated in the tax law, The applicable formula is: tax payable = employee's one-time bonus in the current month multiplied by the applicable tax rate-quick deduction. 2. If 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 = (employee's one-time bonus in the current month-the difference between employee's salary income and expense deduction in the current month) multiplied by the applicable tax rate-quick deduction.