The annual one-time bonus report can only be declared once for the same taxpayer in a tax year, but it does not limit the month in which users must declare, but judges the declaration time according to the month in which they actually obtain income; If the enterprise needs to issue the annual prize twice a year, please inform us that the same year cannot be declared twice, and the enterprise needs to adjust the distribution situation itself. 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. The above-mentioned one-time bonus also includes year-end salary increase, annual salary and performance salary paid by the unit that implements the annual salary system and performance salary method according to the assessment. Taxpayers who get a one-time bonus for the whole year will be taxed separately as one month's salary and salary income, and will be withheld and remitted by withholding agents when paying according to the following tax calculation methods.

Notice of State Taxation Administration of The People's Republic of China on Adjusting the Method of Calculating and Collecting Individual Income Tax for Individuals Obtaining Annual One-time Bonuses Article 2 Taxpayers who obtain annual one-time bonuses shall be taxed separately as one month's salary and salary income, and shall be withheld and remitted by withholding agents when paying them according to the following tax calculation 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 issued, the employee's salary income in that month is lower than the expense deduction stipulated in the tax law, the applicable tax rate and quick deduction of the annual one-time bonus shall be determined according to the above method.

(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 salary 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 = employee's annual one-time bonus in the current month multiplied by the applicable tax rate-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: tax payable =) the employee gets a one-time bonus in the current month-the difference between the employee's salary income in the current month and the expense deduction) multiplied by the applicable tax rate-the quick deduction.