A one time bonus of 13,000 for the whole year, how to calculate income tax How much tax to pay

The year-end bonus should be used as a separate monthly salary to calculate and levy individual income tax. When calculating, the year-end one-time bonus can be divided by 12 months, and the applicable tax rate and quick deduction can be determined according to its quotient. The calculation method can only be used once, which is a calendar year.

For example: the year-end bonus is 12,500 yuan, and the monthly salary is 1,100 yuan, then make up the deduction of 500 yuan first, and then divide 12,000 yuan by 1,000 yuan for 12 months, apply 10%, and the tax payable is 12,000 * 10% - 25 = 1,175 yuan.

Now for the time being, your monthly income is more than 1,600 yuan, and you will not consider making up for calculation:

13,000 divided by 12 yuan, 10% is applicable, and the tax payable is 13,000 * 10% - 25 = 1,275 yuan.

Don't know what your monthly salary is.

If the monthly salary is not enough for the threshold (1 600), the bonus should be used to offset the part that is less than 1 600, and then divided by 12, and the tax rate is determined by the number. Multiply this tax rate by your winnings and you're going to pay the tax.

If your salary is above 1600, it is 13 000 * 10% - 25 = 1 275

If it is not enough, it is necessary to subtract the part of the salary that is less than 1,600 by 13,000 first, and then choose the tax rate and calculate it according to the above method.

Tax Rates and Quick Deductions:

The amount of tax payable Tax rate Quick deduction.

The personal income tax rate table for the annual one-time bonus is as follows:

1. If the monthly tax payable does not exceed 1,500 yuan, the tax shall be deducted at a rate of 3%;

2. For the part of 1,500 to 4,500 yuan, the tax will be deducted at 10%;

3. For the part of 4,500 to 9,000 yuan, the tax will be deducted at 20%;

4. For the part of 9,000 to 35,000 yuan, the tax will be deducted at 25%;

5. For the part of 35,000 to 55,000 yuan, the tax will be deducted at 30%;

6. For the part of 55,000 to 80,000 yuan, the tax will be deducted at 35%;

7. For the part exceeding 80,000, the tax will be deducted at 45%.

Legal basis: Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China.

The scope of individual income stipulated in the individual income tax law:

1. Income from wages and salaries refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the position or employment obtained by an individual due to his or her position or employment.

2. Income from remuneration for labor services refers to the income obtained by individuals engaged in labor services, including income obtained from design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor services. <>

It is impossible to simply say what the annual one-time bonus tax rate is.

The annual one-time bonus, at present, can be selected not to be incorporated into the comprehensive income, and the individual income tax is calculated separately.

The annual one-time bonus can also be incorporated into the comprehensive income, included in the monthly salary income, withheld and prepaid individual income tax according to the cumulative withholding method, and paid at the end of the year.

<> for the annual one-time bonus, if the taxpayer chooses not to incorporate the annual comprehensive income (salary income of the current month) and calculate the individual income tax separately, then the individual income tax can be calculated according to the following steps:

The first step is to calculate the converted monthly taxable income. The annual one-time bonus income divided by the amount obtained by 12 months is the taxable income for the whole month.

The second step is to determine the applicable tax rate. The applicable tax rate and quick deductions are determined according to the monthly converted consolidated income tax rate table.

The third step is to calculate the tax separately. The calculation formula is: tax payable annual one-time bonus income Applicable tax rate - quick deduction.

For example, if you have a one-time bonus of 120,000 yuan for the whole year, and choose not to incorporate it into the annual comprehensive income and calculate the individual income tax separately, then the steps are as follows:

The first step is to determine the taxable income for the whole month. The monthly taxable income is 120,000 12=10,000 yuan.

The second step is to determine the applicable tax rate. Corresponding to the tax rate table converted on a monthly basis, since 10,000 is between 3,000 yuan and 12,000 yuan, the level is 2, the tax rate is 10%, and the quick deduction is 210.

The third step is to calculate the tax payable. The tax payable is 120,000 10%-210=11,790 yuan.

It is important to note that:

1. In a tax year, for each taxpayer, the annual one-time bonus is only allowed to be taxed separately once.

2. Whether to incorporate into the annual comprehensive income is chosen by the taxpayer himself. In general, taxpayers should choose the method of paying relatively little tax throughout the year. Because the introduction of this policy is to reduce the tax burden of taxpayers and ease the pressure on low- and middle-income groups.

3. The annual one-time bonus will not be included in the salary income of the current month, and the policy of separate monthly taxation will be implemented, which is currently extended to the end of 2023.

4. The annual one-time bonus refers to the one-time bonus issued 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 the year-end salary increase, the annual salary and the performance salary of the units that implement the annual salary system and the performance salary method according to the appraisal situation.

5. In addition to the annual one-time bonus, employees obtain various bonuses in addition to the annual one-time bonus, such as semi-annual bonus, quarterly bonus, overtime bonus, advanced award, attendance bonus, etc., all of which are combined with the monthly wages and salary income, and pay individual income tax in accordance with the provisions of the tax law.

6. For units that implement the annual salary system and performance-based wages, the annual salary and performance-based wages cashed out by individuals at the end of the year can be included in the annual one-time bonus for separate taxation.

The year-end bonus is 55,000 and 10,445 should be paid.

The formula is the amount of tax payable = the annual one-time bonus received by the employee in the current month multiplied by the applicable tax rate to calculate the deduction.

Taxpayers who receive a one-time bonus for the whole year shall be calculated and taxed separately as a monthly wage and salary income. First, divide the annual lump sum bonus received by the employee in the current month by 12 months, and determine the applicable tax rate and quick deduction according to its quotient.

If the employee's monthly salary income is lower than the deduction amount stipulated in the tax law in the month in which the year-end one-time bonus is issued, the balance of the annual one-time bonus shall be deducted from the "difference between the employee's salary income and the deduction of expenses in the current month", and the applicable tax rate and quick deduction of the annual one-time bonus shall be determined according to the above method.

Legal basis] Individual Income Tax Law of the People's Republic of China

Article 6 Calculation of Taxable Income:

1) The comprehensive income of individual residents shall be the taxable income after deducting expenses of 60,000 yuan and special deductions, special additional deductions and other deductions determined in accordance with the law from the income of each tax year;

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income;

3) The business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses;

4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income;

5) The income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the amount of income referred to in the transfer of property;

6) Interest, dividends, bonuses and incidental income shall be taxable with the amount of each income.

Income from remuneration for labor services, author's remuneration and royalties shall be the balance of the income after deducting 20% of the expenses. The amount of income derived from author's remuneration is reduced by 70%.

If an individual donates his or her income to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief, the part of the donation that does not exceed 30% of the taxable income declared by the taxpayer may be deducted from his taxable income; Where it is stipulated that donations to public welfare and charitable undertakings shall be deducted in full before tax, such provisions shall prevail.

The special deductions provided for in Item 1 of the first paragraph of this Article include social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly, shall be determined by *** and reported to the Standing Committee of the National People's Congress for the record.

Legal analysis: the applicable tax rate of 20,000 yuan for the year-end bonus is 3%, and the tax payable is yuan.

At present, there are two methods for calculating the individual income tax of the year-end bonus, one is to calculate the tax separately, that is, to divide the annual one-time bonus income by the amount obtained by 12 months, and determine the applicable tax rate and quick deduction according to the comprehensive income tax rate Huibu table after monthly conversion, and calculate the tax separately. This tax calculation method is a preferential tax policy, for the average salaryman, if the annual salary is much higher than the year-end bonus, the choice of this tax calculation method will generally pay less individual tax.

The policy of not merging the annual one-time bonus into the current month's salary and salary, and implementing a separate monthly tax calculation policy will be extended to the end of 2023. In order to reduce the burden of individual income tax and alleviate the pressure on low- and middle-income groups, the policy of not incorporating the annual one-time bonus into the salary income of the current month and implementing a separate monthly tax calculation will be extended to the end of 2023. The tax exemption policy for annual income not exceeding 120,000 yuan and requiring additional tax or annual final tax payment not exceeding 400 yuan will be extended to the end of 2023.

Extend the separate taxation policy for equity incentives of listed companies to the end of 2022. The above-mentioned policies can reduce taxes by 110 billion yuan a year.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following personal income shall be subject to individual income tax before Lusui:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

12000 year-end bonus deduction how much personal income tax 12000 year-end bonus individual income tax deduction 360. The year-end bonus can not be incorporated into the comprehensive income of the current year, and the annual one-time bonus income divided by the amount obtained by 12 months shall be determined according to the comprehensive income tax rate table converted on a monthly basis, and the applicable tax rate and quick deduction shall be determined and the tax shall be calculated separately. Year-end bonus 12000, 12000 12 = 1000, 3% tax rate applied, quick deduction 0, tax payable 12000 3% = 360.

1) First, the annual one-time bonus obtained by the employee within the current month, except for the one that is covered for 12 months, according to its quotient, with reference to the individual income tax rate table, to determine the applicable tax rate and the quick calculation of the divisor of the side hall.

2) The annual one-time bonus obtained by the employee in the current month shall be calculated and taxed according to the applicable tax rate and quick deduction determined above, and the calculation formula is as follows: tax payable = annual one-time bonus obtained by the employee in the current month Applicable tax rate - quick deduction.

The year-end bonus is 22,000 yuan, and the personal income tax is 660 yuan. Tax payable for year-end bonus Annual one-time bonus income Applicable tax rate Quick deduction Resident individuals receive annual one-time bonus. From January 1, 2022, the annual one-time bonus obtained by resident individuals shall be included in the comprehensive income of the current year for calculation and payment of individual income tax.

[Legal basis].Article 6 of the Individual Income Tax Law of the People's Republic of China.

Calculation of Taxable Income:

1) The comprehensive income of individual residents shall be the taxable income after deducting expenses of 60,000 yuan and special deductions, special additional deductions and other deductions determined in accordance with the law from the income of each tax year;

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income;