If you want to know whether you are eligible for the monthly salary of 13, it depends on how your company decides the monthly salary of 13, whether it is a necessary bonus or an option for employees.

Generally speaking, the employer must pay you the salary of the13rd month in three cases: the first case is that there is a clear agreement in the work contract that employees can enjoy the salary of the13rd month in addition to their normal salary; In the second case, the monthly salary of 13 is stipulated in the enterprise agreement or the labor agreement (this is an agreement reached between the employer and the trade union in a certain industry), and the employer must abide by the provisions of these agreements. In the third case, the salary of1March becomes a corporate practice. The practice of giving bonuses to employees mentioned here must also meet three conditions: the first condition is that it must be given to all employees; The second condition is that it must be fixed and its amount calculated in the same way every year. This amount can be changed, but the calculation method remains the same; The third condition is that the employer should pay bonuses regularly. The court held that it has become a corporate practice to pay bonuses for three consecutive years.

The employer decides when to pay the salary of the13rd month, usually at the end of the year. Some enterprises pay several times, and the amount is equivalent to one month's salary.

Then, if1March salary is not clearly stipulated in the contract, enterprise agreement or labor agreement, and it does not meet the three conditions of enterprise practice, in this case,1March salary becomes an option, for example, the employer only pays 13 salary to employees in one lump sum, or the employer only pays 13 to one employee.

Enterprise bonus can be divided into various forms, such as fixed bonus, and the salary of the first 13 month is a form of fixed bonus, which includes year-end bonus, seniority bonus, holiday bonus, family bonus and so on. There are also work-related bonuses, such as abnormal working hours award, hard work award, dangerous work award, foreign work award and so on. There are also bonuses related to work performance, such as turnover award, profit award, performance award and so on.

Does the employer have the right to cancel the13rd month salary? It depends on whether your company regards it as a necessary bonus for employees or as an option. If the salary of13rd month is an optional bonus, the employer can cancel it at any time without prior notice. However, the employer cannot discriminate. They can't just cancel an employee's 13 monthly salary. If they want to cancel, they will cancel for all employees. If they want to keep it, they will also keep it for all employees. If the salary of 13 month is a compulsory bonus, the employer also has the right to cancel it. However, there are two situations, one requires the consent of employees and the other does not. In the former case, if the salary of the13rd month is an enterprise practice, the employer shall notify the employee in writing to cancel the salary of the13rd month, and notify the employee representative, but it is not necessary to obtain the employee's consent, as long as a certain period is observed, which is generally 3 months. Once the convention is cancelled, the salary of 13 month is no longer a necessary bonus. If the13rd monthly salary is clearly stipulated in the enterprise agreement or labor-capital agreement, the employer will "declare the abolition" of this provision for three months. After the notice period, the enterprise leadership and the trade union will reach a new agreement. Before the new agreement is reached, the old agreement is still valid for one year, that is to say, before the new agreement is formally implemented, you can still receive the salary of 13 month. In the case that the employee needs the consent of the employer to cancel the13rd month salary, if the work contract stipulates that there is the13rd month salary, the employer shall solicit the employee's opinions, and the employee may not agree to cancel the13rd month salary, and the employee's refusal cannot be regarded as a mistake. However, if the employer encounters serious financial difficulties, it can dismiss you on the grounds that the enterprise encounters financial difficulties. For example, if your work contract says that the salary for the next year is 65,438+08,000 euros, which will be paid in 65,438+03 months, then the salary for these 65,438+03 months is equal to 65,438+0384 euros. If the employer wants to cancel your salary of 13 months, it must modify the contract, and your consent is required to modify the contract. If you refuse to cancel the monthly salary of 13, the employer will dismiss you and pay compensation, unless the employer can prove that the enterprise has really encountered serious economic difficulties.

Since the current monthly salary deduction standard in Beijing is 1.200 yuan, if the salary income of an individual with "double salary" in the current month is less than 1.200 yuan, the income of "double salary" can be combined with the salary income of the current month, and personal income tax can be calculated and paid after deducting 1.200 yuan. Moreover, personal income tax can also be paid in a lump sum for several months according to the year-end salary increase, labor dividend or bonus.

For organs, institutions and some units that pay the thirteenth month's salary, double wages will be paid in1February. By the end of the year, how to pay a tax with double pay has once again become the focus.

According to reports, the salary in the thirteenth month belongs to the scope of personal income tax, and the calculation formula of personal income tax payable in the thirteenth month is: the salary payable in the thirteenth month = the salary in the thirteenth month × the applicable tax rate of personal income tax-quick deduction.

For example, Zhang Qiang, an employee of an enterprise, earned 2,500 yuan in February, 65,438 (the fund has been deducted according to the standards set by the government), and the thirteenth month salary paid by the company in February, 65,438 was 3,000 yuan (the fund has not been deducted). Then, the salary in June is 5438+the salary in February should pay personal income tax = (2500-1200) ×10%-25 =105 (yuan), and the salary in the thirteenth month should pay personal income tax = 3000×/kloc- In 65438+February, Zhang Qiang got a double salary * * * 430 yuan to pay personal income tax.