The year-end bonus tax is as follows:

1. If an individual's salary income in the current month is lower than the specified expense deduction, the tax payable = (one-time bonus in the current month-the difference between salary income and expense deduction in the current month) × applicable tax rate-quick deduction;

2. If an individual's wage income in the current month is higher than or equal to the specified expense deduction, the tax payable = one-time bonus obtained in the current month × applicable tax rate-quick deduction.