How much is the personal income tax of the year end bonus of 2500

According to the notice of the State Administration of Taxation on adjusting the method of calculating and levying individual income tax on the annual one-time bonus obtained by individuals (Guo Shui Fa [2005] No. 9), taxpayers who obtain annual one-time bonuses shall be taxed separately as one month's wages and salaries: first, divide the annual one-time bonus obtained 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.

This method is allowed to be used only once per taxpayer in a tax year.

If the monthly salary income exceeds 2,000 yuan, the individual income tax payable is: 2,500 * 5% - 0 = 125 yuan; If the monthly salary income is less than 2,000 yuan, the shortfall can be deducted within 2,500 yuan, and then calculated according to the above method.

There are two scenarios: your usual salary is less than 2000 months. Not discussed.

The following applies to months above 2000.

The first tier of tax rates applies.

It doesn't seem to be, you don't have to pay 4000.

According to the provisions on the payment of tax for year-end bonuses, when an individual obtains a one-time bonus for the whole year and the individual's salary and salary income in the month of obtaining the bonus is higher than (or equal to) the deduction amount of 2,000 yuan stipulated in the tax law, the calculation formula is:

Tax payable = annual one-time bonus obtained by the individual in the current month Applicable tax rate - quick deduction, the income from wages and salaries of the individual in the current month and the annual one-time bonus should be calculated and paid separately.

Example 1: Li's year-end bonus in 2008 is 12,000 yuan, and the monthly salary and salary income is 2,400 yuan, so the tax payable is 1,195 yuan.

12 = 1000 (yuan), the applicable tax rate is 10%, and the quick deduction is 25

2. The tax payable for the year-end bonus is 12000 10%-25= 1175 (yuan).

3. The tax payable on wages and salaries in the current month is (2400-2000) 5%=20 (yuan).

4. The total tax payable in the current month is 1175 + 20 = 1195 (yuan).

2. Calculation of personal wages and salaries lower than the deduction amount of expenses in the month when the year-end bonus is obtained.

If the income from wages and salaries 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 year-end bonus shall be deducted"The difference between an individual's wages and salaries and the deduction of expenses for the current month"After that, the applicable tax rate and quick deduction of the year-end bonus will be determined. In this case, the calculation formula is:

Tax payable = (the difference between the individual's annual bonus in the current month - the individual's salary and salary income and the deduction amount of expenses in the current month) Applicable tax rate - quick deduction.

Example 2: Liu's monthly salary and salary income is less than 2,000 yuan (only 1,400 yuan), and on January 13, 2008, the unit will pay a year-end bonus of 3,000 yuan to Liu, so the year-end one-time bonus should be calculated and paid after deducting the difference between the salary and the expense deduction of 2,000 yuan in the current month. Accordingly, when Liu received this year-end bonus, he should pay personal income tax of 120 yuan.

The calculation process is as follows:

The taxable income is 3000-(2000-1400)=2400 (yuan).

2400 12 = 200 yuan, the applicable tax rate is 5%, and the quick deduction is 0;

The tax payable is 2400 5% = 120 (yuan).

Third, the year-end bonus divided by 12 below 2000 is also taxable.

In particular, it should be emphasized that the balance of the annual one-time bonus divided by 12 yuan, which is less than the statutory deduction of 2,000 yuan, should also be taxed.

Because the taxpayer's expense deduction has been deducted from the salary, dividing the annual bonus by 12 is mainly for determining the applicable tax rate and quick deduction, and cannot be used as the basis for judging whether to pay taxes.

Example 3: Gao's annual one-time bonus is 18,000 yuan, and the annual bonus is 1,500 yuan after dividing it by 12, although this is lower than the statutory deduction of 2,000 yuan, but the tax should be paid at the corresponding tax rate of 1,775 yuan.

18000 12 = 1500 yuan, the applicable tax rate is 10%, and the quick deduction is 25

The tax payable is 18000 10%-25=1775 (yuan).

There are two ways to calculate the individual income tax of the year-end one-time bonus.

The first is to include the annual one-time bonus in the annual comprehensive income and calculate the individual income tax together, then the annual one-time bonus will be included in the annual taxable income, and the annual individual income tax payable will be calculated according to the excess progressive tax rate.

The second method is that the annual one-time bonus is not incorporated into the annual comprehensive income, and the individual income tax is calculated separately.

Since you do not provide what the annual comprehensive income is, you can only follow the second method, the annual one-time bonus is not incorporated into the annual comprehensive income, and the individual income tax is calculated separately.

In this method, the annual lump sum bonus is divided by 12 months, and the applicable tax rate is determined according to the table below.

35000 12 = yuan, corresponding to the following table, no more than 3000 yuan, the tax rate is 3%, and the quick deduction is 0.

Then, the annual one-time bonus and the corresponding tax rate are used to calculate the individual income tax payable.

35000 3%-0=1050 yuan.

Therefore, if the annual one-time bonus of 35,000 yuan is not included in the annual comprehensive income and the individual income tax is calculated separately, then the individual income tax payable is 1,050 yuan.

A table of consolidated income tax rates converted on a monthly basis.

1. According to the provisions of the Notice on Issues Concerning the Convergence of Preferential Policies after the Revision of the Tax Law on Individual Acquisition (CS 2018 No. 164): "If a resident individual obtains an annual one-time bonus and complies with the provisions of the Notice of the State Administration of Taxation on Adjusting the Method of Calculating and Levying Individual Income Tax for Individuals Obtaining Annual One-time Bonus, etc. (Guo Shui Fa 2005 No. 9), it shall not be incorporated into the comprehensive income of the current year before December 31, 2021. The annual one-time bonus income divided by the amount obtained by 12 months shall be determined according to the monthly converted comprehensive income tax rate table (hereinafter referred to as the monthly tax rate table) attached to this notice, and the tax shall be calculated separately.

The calculation formula is: Tax payable Annual one-time bonus income * applicable tax rate Quick deduction.

Residents who receive a one-time bonus for the whole year can also choose to incorporate it into the comprehensive income of the current year for tax calculation.

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. ”

2. According to Article 1 of the Announcement of the Ministry of Finance and Taxation on Extending the Implementation of Preferential Individual Income Tax Policies such as Annual One-time Bonuses (Announcement No. 42 of 2021 of the Ministry of Finance), "the implementation period of the annual one-time bonus separately taxable policy stipulated in the Notice of the State Administration of Taxation of the Ministry of Finance on Issues Concerning the Convergence of Relevant Preferential Policies after the Revision of the Individual Income Tax Law (CS 2018 No. 164) has been extended to December 31, 2023. ”

3395 yuan.

35000 12 find the tax rate, 2917 yuan, apply a 10% tax rate, quick deduction of 105 yuan to pay personal income tax: 35000 10% - 105 = 3395 yuan.

1) Divide the annual one-time bonus obtained in the current month by 12 months to determine the applicable tax rate and quick deduction.

If the employee's monthly salary income is lower than the expense 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 annual balance bonus after deducting the "difference between the employee's salary income and the deduction of expenses in the current month" (including three fees and one gold) shall be determined to determine the applicable tax rate and quick deduction.

2) The annual one-time bonus obtained within the month shall be taxed according to the determined applicable tax rate and quick deduction.

If the monthly wage and salary income is higher than (or equal to) the deduction amount stipulated in the tax law, the applicable formula is: tax payable The employee receives a one-time bonus for the whole year in the current month The applicable tax rate - quick deduction.

If the income from wages and salaries in the current month is lower than the deduction amount stipulated in the tax law, the applicable formula is: tax payable (the difference between the employee's annual one-time bonus in the current month - the employee's salary income in the current month and the deduction of expenses) The applicable tax rate - quick deduction.

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.

1. 2. Tax deduction standard for year-end bonuses

The tax paid on employees' wages is calculated according to the cumulative withholding method, but according to the relevant notice issued by the Department of Taxation of the Ministry of Finance, the one-time year-end bonus for employees in 2020 is taxed separately from the daily salary. This means that the year-end bonus is not included in the cumulative withholding tax income of the year.

The formula for calculating the individual income tax of the year-end bonus is: tax payable = annual one-time bonus income * applicable tax rate - quick deduction.

2. One-time year-end bonus tax rate table

According to the one-time year-end bonus tax rate table, it can be seen that different year-end bonus amounts correspond to different grades of applicable tax rates and quick deductions, but the "full month taxable income" in ** is not equivalent to the annual one-time bonus income, and the whole month taxable income = annual one-time year-end bonus 12 (months).

For example, if the amount of an employee's year-end bonus is 60,000 yuan, then the taxable income of the employee's year-end bonus is 60,000 12=5,000 yuan. It should be calculated according to the applicable tax rate (10%) and quick deduction (210) corresponding to 5,000 yuan, not the applicable tax rate and quick deduction corresponding to 60,000 yuan.

The employee's year-end bonus tax payable = annual one-time bonus income * applicable tax rate - quick deduction = 60,000 * 10% - 210 = 5,790 yuan.

First, divide the year-end bonus by 12 to determine the tax rate and calculate the deduction quickly Then use the annual one-time bonus * applicable tax rate - quick deduction Calculate personal income tax If the monthly salary is less than 5000, you need to use the year-end bonus to subtract the difference with 5000, and then calculate the bridge burner according to the above method If the monthly salary exceeds 5000, the year-end bonus is 25000, and the personal tax = 25000 * 3% = 750

The year-end bonus of 50,000 yuan will be deducted from 4,790 yuan of personal income tax. According to the relevant laws and regulations, if the annual one-time bonus obtained by a resident individual complies with the provisions of the Notice of the State Administration of Taxation on Issues Concerning the Adjustment of the Method of Calculating and Levying Individual Income Tax for Individuals Obtaining Annual One-time Bonus, etc. (Guo Shui Fa 2005 No. 9), before December 31, 2021, it will not be included in the comprehensive income of the current year, and the amount obtained by dividing the annual one-time bonus income by 12 months shall be in accordance with the comprehensive income tax rate table (hereinafter referred to as the monthly tax rate table) after monthly conversion attached to this notice. Determine the applicable tax rate and quick deductions, and calculate the tax separately. It is calculated as follows:

Tax payable for early hunger Annual one-time bonus income Applicable tax rate Quick deduction Resident individuals who obtain a one-time bonus for the whole year can also choose to incorporate it into the comprehensive income of the current year to calculate the tax. 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.

Notice on Issues Concerning Preferential Policies after the Revision of the Individual Income Tax Law. Legal basis: Article 9 of the Individual Income Tax Law, the monthly tax withheld by the withholding agent and the monthly tax payable by the taxpayer shall be paid into the state treasury within the 15th day of the following month and the tax return shall be submitted to the tax authorities.