It's coming to the end of the year, and everyone is most happy that it's coming to the year-end bonus time, but how to calculate the year-end bonus, and pay personal income tax? The following, by my tax agent firm for you to carry out specific analysis.
It's coming to the end of the year, and everyone is most happy that it's coming to the year-end bonus time, but how to calculate the year-end bonus, and pay personal income tax? The following, by my tax agent firm for you to carry out specific analysis.
For the present two years, the year-end bonus can be used2To calculate (1.Separate tax deduction,2.Consolidated income, either). But arrive2022years1month1From now on, residents can only choose to obtain annual one-time bonuses: integrated income this one way.
Now let's take you through this2What is the difference between the calculation method and should choose which way to calculate the payment of annual bonus of individual income tax.
1. Separate tax deduction: Divide the annual bonus earned by12The quotient is obtained, which is used as the taxable income. First, the corresponding tax rate and the quick deduction number are found in the tax rate table.
Tax payable＝Annual one-time bonus income×Applicable tax rate－Quick deduction.
Xiao Wang is an employee of the company.2020years1Pay annual bonus every month22800yuan
Step 1:22800÷12=1900, the tax rate of the corresponding tax table is3%The quick deduction is0;
Step 2:22800*3%-0=684Yuan.
2. Integrated income: the annual bonus is incorporated into the salary of the month of payment, and the individual income tax is calculated according to the cumulative withholding and withholding algorithm
Xiao Wang is an employee of the company.2020years1Pay annual bonus every month22800Yuan,1Monthly wage3000Yuan. Three insurances and one fund for personal expenses500Yuan, special additional deduction2500Yuan.
Step 1:22800+3000-5000*1-500-2500=17800yuan The corresponding tax rate is3%The quick deduction is0;
Step 2:17800*3%=534Yuan.
So according to the above2As an example, we can see:
1. If your monthly salary does not pay personal income tax or pay a low personal income tax, it is recommended to choose to merge into the comprehensive income;
2. If your monthly income tax is high, it is recommended to choose the annual one-time bonus preferential algorithm.
Choose the right approach to reduce your tax burden. Also warm tips from2022years1month1From now on, individual residents can only choose to receive annual one-time bonuses:The second way (i.e. integrated income way).
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