Between 220,000 yuan and 400,000 yuan, 5% can be deducted for the part above 200,000 yuan;
Between 34,000 and 600,000, you can pay a commission of 3% for more than 400,000;
460,000 yuan to 6,543.8+0,000 yuan, 654.38+0.5% for the part above 600,000 yuan and 654.38+0% for the part above 6,543.8+0,000 yuan.
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Is the year-end bonus a salary?
The year-end bonus belongs to salary.
Provisions of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Composition of Total Wages Article 4 The total wages consist of the following six parts:
1. hourly wage
2. Piece rate
Step 3: Bonus
4. Allowances and subsidies
5. Overtime plus salary.
6. Wages paid under special circumstances.
The scope of the bonus is subject to some specific scope explained by the National Bureau of Statistics.
1. Production (management) awards include over-production award, quality award, safety (accident-free) award, comprehensive award for assessing various economic indicators, early completion award, ocean transportation dispatching award, year-end bonus (labor dividend) and so on.
2. Saving awards include various saving awards such as power, fuel and raw materials.
3 labor competition awards include all kinds of bonuses and in-kind awards to model workers and advanced individuals.
4 other bonuses include bonuses paid from amateur tuition fees and amateur medical and health service income commission.
Should the year-end award be issued?
This should be analyzed according to the type of year-end bonus. The lawyer divided the year-end awards into performance-related year-end awards, talent retention year-end awards and inclusive year-end awards.
What is a performance-linked year-end award?
Refers to the payment in strict accordance with the performance appraisal results of employees or departments according to the agreement of both parties or the rules and regulations of the unit.
Does the company have to pay?
This year-end award is actually a performance award. Therefore, whether or not to pay, how much to pay, should be based on the agreement of both parties or the rules and regulations of the unit, in strict accordance with the performance appraisal results of employees or departments.
risk management
First, the performance appraisal standard and the amount calculation standard should be clear, reasonable and transparent, and cannot be operated behind closed doors and unfair;
Second, it has nothing to do with whether employees are on the job or not. Even employees who leave at the end of the year should get his share of the bonus as long as they meet the prescribed conditions.
Third, we should avoid conflicts between labor contracts and rules and regulations. This is because when there is a conflict between the labor contract and the rules and regulations, employees can advocate the priority application of the labor contract.
Legal Basis "Interpretation of the Supreme People's Court on Several Issues Concerning the Application of Laws in the Trial of Labor Dispute Cases (II)" Article 16 If the internal rules and regulations formulated by the employing unit are inconsistent with the contents of the collective contract or labor contract, the people's court shall support the laborer's request for preferential application of the contract.