Calculation method of year-end bonus personal income tax: 1. When the salary of the month when the year-end bonus is paid is higher than 5,000 yuan, the pre-tax deduction method of the year-end bonus is: year-end bonus * tax rate-quick deduction, and the tax rate takes year-end bonus/12 as the corresponding tax rate of "taxable income". 2. When the monthly salary is less than 5000 yuan, the year-end bonus personal income tax = (year-end bonus -(5000- monthly salary)) * tax rate-quick deduction, and the tax rate is year-end bonus -(5000- monthly salary) divided by 12 as the corresponding tax rate of "taxable income". Annual one-time bonus refers to the one-time bonus paid to employees by withholding agents such as administrative organs, enterprises and institutions according to their annual economic benefits and comprehensive assessment of employees' annual work performance, including year-end salary increase and annual salary system, and annual salary and performance salary cashed by performance-based pay units according to the assessment.

Legal basis: notice on the convergence of preferential policies after the revision of the individual income tax law 1. Policies on annual one-time bonus, deferred cash income from annual performance salary and term reward for the heads of central enterprises: (1) Individual residents obtain annual one-time bonus, which is in line with the provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Adjusting the Calculation and Collection Method of Individual Income Tax on Individual Obtaining Annual One-time Bonus (Guo Shui Fa [2005] No.9). Before 202 1, 65438+2, 3 1, if it is not incorporated into the comprehensive income of the current year, the applicable tax rate and quick deduction shall be determined according to the monthly comprehensive income tax rate table attached to this notice (hereinafter referred to as the monthly tax rate table), and the tax shall be calculated separately. The calculation formula is: tax payable = annual one-time bonus income? Applicable tax rate-quick deduction-individual residents can get a one-time bonus for the whole year, or they can choose to be incorporated into the comprehensive income of the current year to calculate tax payment. Starting from June 65438+ 10/day, 2022, the annual one-time bonus for individual residents shall be incorporated into the comprehensive income of that year to calculate and pay personal income tax.

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The above answer is only for the current information combined with my understanding of the law, please refer carefully!

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