20 17 how to calculate personal income tax for the latest year-end bonus?

Guo Shui Fa [2005] No.9 document stipulates: "Taxpayers who get one-time bonuses throughout the year should be taxed separately as one month's salary and salary income".

Specifically, there are the following three tax methods. Now let's look at them separately:

1. If the salary of the individual receiving the year-end bonus is higher than (or equal to) the expense deduction (3,500 yuan), divide the year-end bonus by 12 months, find out the corresponding tax rate and quick deduction according to the income, and then use the bonus amount × tax rate-quick deduction, which is the final tax payable.

Example: Xiao Zhang has a year-end bonus of 24,000 yuan and a monthly salary of 5,000 yuan. When 24,000 is divided by 12, the applicable tax rate of 2000 is 10%, the quick deduction is 105, and the year-end bonus tax payable is 24,000×10%-105 = 2,295 (yuan

2. If an individual's salary is lower than the expense deduction (3,500 yuan) in the month when he gets the year-end bonus, then subtract 3,500 yuan from his salary and year-end bonus, divide it by 12 months, find out the corresponding tax rate and quick deduction, and then use this amount × tax rate-quick deduction to get the tax amount to be paid.

Example: Xiao Zhang's year-end bonus is 10000 yuan, and his monthly salary is 3000 yuan, so (10000+3000)-3500=9500. If 9500 is divided by 12, the applicable tax rate of his quotient 79 1.66 is 3%. Because the monthly salary income is lower than the expense deduction standard of 3500 yuan, there is no need to pay taxes. Xiao Zhang should pay 285 yuan in tax that month.

3. When the year-end bonus and the double salary are paid in the same month, divide the double salary and the year-end bonus by 12 months to find out the corresponding tax rate, and then this amount × tax rate-the deduction will be calculated quickly.

Example: Xiao Zhang's year-end bonus and double salary are paid in the same month. Year-end award 10000 yuan, year-end double salary of 3000 yuan, monthly salary of 3000 yuan, so (10000+3000+3000)-3500 =12500, divided by 65. Because the monthly salary income is lower than the expense deduction standard of 3500 yuan, there is no need to pay taxes. Xiao Zhang should pay 375 yuan in tax that month.

It should be noted that in a tax year, for each taxpayer, the year-end bonus tax calculation method is only allowed to be used once, and taxpayers can get the year-end bonus income in different months of the year, and only one taxpayer is allowed to choose the year-end bonus tax calculation method.

In order to reduce the tax burden of employees, we should learn to avoid taxes reasonably.