First of all, you need to confirm whether a special algorithm has been used this year. If you haven't used it before, you can use a special algorithm to divide the year-end bonus income by 12 to calculate the year-end bonus issued by your new company. The file shows that dividing by 12 months is not because of your working hours, so the calculation is not based on how many months you have worked, but divided by 12 months. If you have used a special algorithm before, you can use it again this year and include it in the comprehensive calculation!

Individual residents get the 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 for Individuals Getting the Annual One-time Bonus (Guo Shui Fa [2005] No.9). It is not included in the comprehensive income of the previous year of 2002 1 231,and the annual one-time bonus income is divided by the amount obtained by1.

Taxable amount = 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.