How much is the business year-end bonus generally paid?

in real life, some enterprises pay the most year-end bonuses, so how much can the general business be? The following is the relevant information about the payment standard of business year-end awards that I have compiled for you. I hope you like it!

criteria for issuing business year-end bonus

The amount of bonus is generally adjusted by the enterprise itself according to the situation. Usually, the amount is small at the beginning, for example, it accounts for 5%-1% of the total salary. When the whole system runs effectively and smoothly, the amount will be increased. In some enterprises, the bonus amount is even higher than the salary, even reaching 15% of the salary. The year-end contribution is calculated in proportion. But in fact, it will be different from the principle, in which the direct supervisor plays a key role and has a direct impact on the bonus, making the bonus fluctuate by 1%-3% or even 5%.

Different enterprises choose different payment forms according to their own conditions, and generally have different calculation methods of bonus amount. The general formula is: What is the determining amount of total bonus? Proportional factor for bonus calculation (e.g. 8%).

some enterprises use another formula: bonus amount = basic salary? a%。 Among them, a is stipulated by the enterprise itself, and it is divided into different grades according to the ratio of actual sales exceeding target sales.

There are three ways to distribute year-end bonus

First, guaranteedbonus: for example, as long as the employee is still on the job at the end of the year, no matter his personal performance or the company's performance, all employees can enjoy it. Pratt & Whitney , similar to the welfare nature, means that the company has been treating employees for a year? Hard work? Thank you. The distribution rules here are consistent and open to all employees, and the specific amount is related to everyone's basic salary level.

second, variablebonus: if the performance bonus is paid according to the individual's annual performance evaluation results and the company's performance results, the gap between the payment ratio and the amount will be reflected. Under normal circumstances, the payment rules are open, such as how many months' basic salary is equivalent to the target prize of a certain level (that is, the personal performance and the company performance are the corresponding bonuses when reaching the target) (and the higher the level, the higher the proportion of the bonus to the total income), but the specific performance evaluation results for each person are handled differently by each enterprise, some are open to all employees, and some are not.

third, red envelopes: usually decided by the boss, there are no fixed rules, which may depend on the closeness between the employee and the boss, the boss's impression of the employee, seniority, significant contribution, etc. Usually not public. Private enterprises are common.

Most sub-merchants adopt the second method, variablebonus (floating bonus), and some employees can also get red envelopes.

calculation of year-end bonus tax deduction

the 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 the annual economic benefits and the comprehensive assessment of employees' annual work performance. One-time bonus also includes year-end salary increase, annual salary and performance salary paid by units that implement annual salary system and performance salary method according to assessment.

The revised Individual Income Tax Law has adjusted the wage income tax rate and the structure of the tax band. The tax rate has been adjusted from 9 to 7, and the two tax rates of 15% and 4% have been abolished, and the lowest tax rate has been reduced from 5% to 3%. However, the tax calculation method of year-end bonus still adopts the provisions of document No.9 issued by the State Administration of Taxation [25], while the expense deduction standard, tax rate and quick deduction amount are implemented according to the Announcement on Issues Related to Implementing the Revised Individual Income Tax (No.46 issued by the State Administration of Taxation [211]).

Document No.9 [25] of the State Administration of Taxation (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) stipulates that taxpayers who obtain annual one-time bonuses shall be taxed separately as one month's salary and salary income, and shall be taxed according to the following methods? Withholding and remitting when paid by withholding agents:

(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 paid, the employee's salary income in that month is lower than the expense deduction stipulated in the tax law, the one-time bonus for the whole year shall be deducted? What is the difference between the employee's salary income and expense deduction in the current month? After the balance, according to the above method to determine the applicable tax rate and quick deduction of the annual one-time bonus.

(2) The annual one-time bonus earned by 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 salary income of employees in the current month is higher than (or equal to) the deduction of expenses stipulated in the tax law, the applicable formula is:

Taxable amount = annual one-time bonus earned by employees in the current month? 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:

Taxable amount = (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)? Applicable tax rate-quick deduction

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