How to calculate the double salary of the company s personnel at the end of the year

The salary attributable to this month is normally calculated as individual income tax, and the salary of another month is paid as a one-time bonus for the whole year, and if there is a year-end bonus at the end of the year, it is best to combine it with the year-end bonus. For example, the monthly salary of employee A of company A is 4,000 yuan, and the company will give him an extra 4,000 yuan at the end of the year.

If the extra 3,000 yuan is called "double salary", according to the tax calculation method in the first point above, the individual income tax payable in the current month is [(4000-3500)*3%] + 4000*3%] = 120 + 15 = 135 yuan.

Double salary at the end of the year, the simple understanding is that you go to work in a certain company (factory), and at the end of the year, you will be paid two months' salary, that is, you can receive 13 months' salary a year, but you must meet its payment conditions.

Method steps.

Double salary at the end of the year is only some welfare measures given by enterprises to employees, and not every company has double salary at the end of the year, so the conditions for its payment are also different, but most of them are still relatively similar:

1. As of the end of the year, employees who have been in the company for three months and have become regulars;

2. Have a good record of full attendance, and the total annual personal leave does not exceed 15 working days, and there is no record of absenteeism and major demerits;

3. Those who have not terminated the labor contract with the enterprise on the double salary payment date at the end of the year, and have not submitted resignation or dismissal. Employee.

This depends on how the company's specific system is stipulated. Some double pay is the basic salary, and some are calculated according to the average of 12 months' salary, and double pay is paid according to the average.

It's just getting a double monthly salary, and you probably want to ask how to pay taxes, right? Under the new rules, the extra monthly salary is spread over 12 months, and if it reaches the tax standard, it will be taxed, and if it is not met, it will be tax-exempt.

.-Expect. Ah, I don't know.

Double salary at the end of the year = total salary 12 months * actual number of months of employment in the current year. Double salary at the end of the year is only some welfare measures given by enterprises to employees, and not every company has double salary at the end of the year, so the conditions for its payment are also different, but most of them are still relatively similar: 1. As of the end of the year, employees who have been employed for three months and have been regularized; 2. Have a good record of full attendance, and the total annual personal leave does not exceed 15 working days, and there is no record of absenteeism and major demerits; 3. Employees who have not been terminated with the enterprise on the double salary payment date at the end of the year, and have not proposed or dismissed.

Legal basis: In any of the following circumstances under Article 44 of the Labor Law, the employer shall pay the employee a wage remuneration higher than the wage for normal working hours in accordance with the following standards:

1) Where a worker is arranged to work longer hours, a wage remuneration of not less than 150 percent of the wage shall be paid;

2) If a worker is assigned to work on a rest day and cannot arrange a compensatory break, a wage remuneration of not less than 200% of Hefan's salary shall be paid;

If a worker is assigned to work on a statutory holiday, he or she shall be paid a wage remuneration of not less than 300 percent of the wage. Article 45 The State implements a system of paid annual leave. Employees who have worked continuously for more than one year are entitled to paid annual leave.

The specific measures are stipulated by ***.

Legal analysis: Different enterprises have different regulations on the calculation of double salary at the end of the year, which is generally multiplied by two by the salary at the end of the year, which is the amount of double salary. Double salary at the end of the year refers to the "13th month's salary", also known as the "year-end salary increase", which refers to the employer paying an extra month's salary to an individual in accordance with the prescribed procedures.

This is a kind of salary item that has emerged along with the reform of China's income distribution system.

Legal basis: In any of the following circumstances under Article 8 of the Individual Income Tax Law of the People's Republic of China, the tax authorities have the right to make tax adjustments in accordance with reasonable methods: (1) the business dealings between individuals and their related parties do not conform to the arm's length principle and reduce the tax payable by the individual or its related parties without justifiable reasons; (2) Enterprises controlled by individual residents, or jointly controlled by individual residents and resident enterprises, established in countries (regions) with significantly lower actual tax burdens, do not distribute or reduce the distribution of profits that should be attributable to individual residents, and (3) individuals obtain improper tax benefits by implementing other arrangements that do not have a legitimate commercial purpose. If the tax authorities make tax adjustments in accordance with the provisions of the preceding paragraph and need to make additional taxes, they shall make up the taxes and charge additional interest in accordance with the law.

The calculation of double pay at the end of the year is the total salary of 12 months * the actual number of months of employment in the current year.

Double salary at the end of the year is only some welfare measures given by enterprises to employees, and not every company has double salary at the end of the year, so the conditions for its payment are also different, but most of them are still more similar, specifically:

1. As of the end of the year, employees who have joined the company for three months and have become regulars;

2. Have a good attendance record, and the total annual personal leave does not exceed 15 working days, and there is no implied record of absenteeism and major demerits;

3. Employees who have not terminated the labor contract with the enterprise on the double salary payment date at the end of the year, and have not submitted their resignation or dismissal.

The employer independently decides the method and amount of double salary at the end of the year, and the autonomy of "whether to pay or not" and "how to pay" is the enterprise. The law does not explicitly stipulate that employers must pay double pay at the end of the year, which is not a legal obligation. If there is no explicit provision in the enterprise, and there is no previous practice, the employee cannot force the employer to pay double pay at the end of the year.

The standard of the thirteenth month's salary is whether it is a basic salary or a full salary or a bonus for the elderly, which is completely determined according to the agreement between the enterprise and the employee, or the provisions of the company's salary and welfare policy. Where an employer unreasonably obstructs the labor administrative department, relevant departments and their staff from exercising their right to supervise and inspect, or retaliates against a whistleblower, the labor administrative department or the relevant department shall impose a fine; where a crime is constituted, criminal responsibility is to be pursued for the responsible persons in accordance with law.

Labor Law of the People's Republic of China

Article 44 In any of the following circumstances, the employer shall pay the wages and remunerations higher than the wages of the workers for normal working hours in accordance with the following standards:

1) Where a worker is arranged to work longer hours, a wage remuneration of not less than 150 percent of the wage shall be paid;

2) If a worker is assigned to work on a rest day and cannot be arranged for a compensatory holiday, a wage remuneration of not less than 200 percent of the wage shall be paid;

3) If a worker is assigned to work on a statutory holiday, he or she shall be paid a wage remuneration of not less than 300 percent of his wages. Article 45: The State implements a system of paid annual leave and leave searches.

Employees who have worked continuously for more than one year are entitled to paid annual leave. The specific measures are stipulated by ***.

Summary. Dear, double pay means that you get paid twice a month, once with a fixed monthly salary and the other with a monthly bonus. Double pay is calculated as follows:

1. First add the monthly fixed salary to the monthly bonus to get the total monthly income. 2. Then calculate the total monthly income divided by the number of working days per month to get the daily income. 3. Finally, calculate the daily income and divide it by the number of hours worked per day to get the hourly income.

Dear, early and bad double pay refers to getting paid twice a month, one is a fixed salary per month, and the other is a bonus per month. The calculation method of double salary is as follows: 1. First add the monthly fixed salary to the monthly bonus to get the total monthly income.

2. Calculate the total monthly income divided by the number of working days per month to get the daily income. 3. Finally, calculate the daily income and divide it by the number of hours worked per day to get the hourly income.

Extended information: Double pay is a form of rewarding employees, which is usually divided into two types: one is the 12+1 method, that is, by the end of the year, the company will give employees an extra month of capital search.

This is measured by time, as long as you do it for a year, you can get double salary; There is also a kind of square car method in the Tongqing calendar, which is 12 + 2.

Legal analysis: 12 months of double salary at the end of the year * actual number of months of employment in the current year. Double salary at the end of the year is only some welfare measures given by enterprises to employees, and not every company has double salary at the end of the year, so the conditions for its payment are also different, but most of them are still relatively similar:

1. As of the double salary payment date at the end of the year, employees who have been employed for three months and have been regularized; 2. Have a good record of full attendance, and the total annual personal leave does not exceed 15 working days, and there is no record of absenteeism and major demerits; 3. Employees who have not been terminated with the enterprise on the double salary payment date at the end of the year, and have not proposed or dismissed. Repentance.

Legal basis: Labor Law of the People's Republic of China Article 44 In any of the following circumstances, the employer shall pay wages and remuneration higher than the wages of the employee for normal working hours according to the following standards:

1) Where a worker is arranged to work longer hours, a wage remuneration of not less than 150 percent of the wage shall be paid; (2) If the worker is arranged to work on a rest day and no compensatory rest can be arranged, a wage remuneration of not less than 200 percent of the wage shall be paid; (3) If a worker is arranged to work on a statutory holiday, a wage remuneration of not less than 300 percent of the wage shall be paid. Article 45 The model state shall implement a paid annual leave system. Employees who have worked continuously for more than one year are entitled to paid annual leave.

The specific measures are stipulated by ***.