20 18 year-end bonus calculation for half a year's work
According to Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Adjusting the Method of Calculating Individual Income Tax for Individuals Obtaining Annual One-time Bonuses (Guo Shui Fa [2005] No.9), taxpayers who obtain annual one-time bonuses shall be taxed as one month's salary and salary income respectively, and shall be withheld and remitted by withholding agents according to the following taxation methods:
(1) Divide the annual one-time bonus obtained by employees in the current month by 12 months, and determine the applicable tax rate and quick deduction according to their quotient.
If, in the month when the year-end one-time bonus is paid, the employee's salary in that month is lower than the expense deduction stipulated in the tax law, the one-time bonus for the whole year shall be deducted? What is the difference between employee's salary income and expense deduction in the current month? After the balance, determine the applicable tax rate according to the above method and deduct the one-time bonus for the whole year quickly.
(2) The annual one-time bonus obtained by individual employees 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 wage income in the current month is higher than (or equal to) the expense deduction stipulated in the tax law, the applicable formula is:
Taxable amount = employees get a one-time bonus in the current month? The applicable tax rate is 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:
Taxable amount = (the employee gets a one-time bonus for the whole year in the current month-the difference between the employee's salary income and expense deduction in the current month)? The applicable tax rate is quick deduction.
At the same time, article 3 stipulates that this tax calculation method can only be used once by each taxpayer in a tax year.
According to the above provisions, no matter how long you work in this unit, you can follow the provisions of Document No.9 of the State Administration of Taxation [2005]: First, divide the annual one-time bonus obtained by employees in the current month by 12 months, and determine the applicable tax rate and quick deduction according to their business. ? If the employee who won the year-end bonus has not worked 12 months this year, it will also be divided by? 12? To determine the applicable tax rate, because a person can only use it once a year.
20 18 Provisions of Labor Law on Year-end Award
Bonus is a special salary paid by the employer to reward outstanding contributions and achievements according to the benefit of the enterprise. Bonus payment belongs to the autonomy of the employer, that is, the unit can decide whether to pay bonuses and the conditions and standards for paying bonuses. The state stipulates that the employer must pay wages according to the labor contract, but it does not stipulate that it must pay bonuses.
Generally, the year-end bonus is paid after employees are assessed by the company. If the company fails to meet the conditions for issuing bonuses, bonuses will naturally not be issued. If the employee leaves the company, the year-end bonus will not be issued because there is no assessment. After all, bonuses are the company's own business.
Under the following circumstances, employees have the right to ask the company to pay bonuses whether they are about to leave the company or not.
1, the specific calculation method of bonus is agreed in the labor contract.
2, according to the provisions of the unit, by the employer bonus, and there is a specific bonus amount or calculation method.
3. This unit has made a decision to issue bonuses and specific incentives to employees. If the company reneges on its promise, employees can ask the company to pay bonuses according to law.
20 18 resigned early: is there a year-end bonus?
1. Leave early without permission.
Case: Guo (Party B) works in Huada Company (Party A) and signs the Salary Agreement with this company. Party A will evaluate Party B's annual work from 1 October 20 14 to1February 12 to 3 1. If the results of Party B's year-end performance appraisal are above C (that is, A, B and C), Party A will pay a year-end bonus according to Party B's work performance, and it will not be less than 50,000 yuan. If Party B's work performance fails to meet Party A's requirements, Party A has the right to pay part of the year-end bonus or not to pay any year-end bonus. ? Hou Guo resigned on February 2, 20 14. In the lawsuit, Guo called his performance appraisal A, but failed to submit corresponding evidence.
Judge's analysis: enterprises have the right to formulate unit bonus distribution policies and set bonus distribution conditions according to their own conditions. In this case, Huada Company stipulated that its employees should work until the end of the year and the performance appraisal result is above C before the year-end bonus can be calculated, which does not violate the mandatory provisions of the state and belongs to the scope of enterprise autonomy. Guo's year-end performance appraisal is above C, and he needs to bear the burden of proof. If he can't prove it, he will bear the adverse legal consequences.
The judge pointed out that China's laws do not force employers to issue year-end awards. Therefore, the issuance of the year-end bonus is agreed by the employer, which is binding on both parties and does not violate the mandatory provisions of laws and regulations.
2. There is no clear notice to change the year-end award.
Case: Xie claimed in the lawsuit that he had worked in Dahai Company for one year as stipulated in the Employment Notice, and Dahai Company paid a year-end bonus of 65,438+10,000 yuan. What's his position? Technical manager? . According to Dahai Company, Xie Gang was the manager of the technical department when he joined the company, and turned into a designer after the probation period. The salary standard remains unchanged, but he no longer enjoys the authority enjoyed by the manager and the corresponding year-end bonus, and he is unwilling to pay him a year-end bonus of 654.38 million yuan.
Judge's analysis: According to Article 35 of the Labor Contract Law, the employer and the employee can change the content of the labor contract through consultation. Changes to the labor contract shall be made in written form. In this case, the labor contract signed by Dahai Company and Xie Mou agreed that Xie Mou was the technical manager. The company claimed to change Xie's position as a designer during the performance of the contract, but did not submit the corresponding evidence, and Xie refused to recognize it. Therefore, the company advocated that Xie's position be changed from a technical manager to a designer, which was not adopted by the court. The employing unit shall clearly inform the workers of their wages and various welfare benefits. Because the company did not clearly explain the payment conditions of the year-end bonus to Xie, the evidence submitted could not prove that Xie did not meet the assessment criteria for enjoying the year-end bonus of 654.38 million yuan, so it should bear the adverse legal consequences of proof and pay the year-end bonus of 654.38 million yuan to Xie as agreed.
The judge suggested that the employer treat the workers honestly and trustworthiness, strengthen the standardized management of the company's internal system, put talents as an important strategic resource for the company's development in the first place, and truly realize the incentive energy efficiency of the year-end award!
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