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How to determine the year-end bonus amount for state-owned enterprises in 2017?

2017 will be over soon. Generally, many state-owned enterprises will issue year-end bonuses at the end of the year. So how is the amount of year-end bonuses determined? The following is what I think. The relevant information you compiled on how to regulate the year-end bonus amount of state-owned enterprises in 2017, I hope everyone likes it!

The regulations on the year-end bonus amount of state-owned enterprises in 2017

The year-end bonus is an uncapped amount given by the boss to employees Bonuses, some of which also include travel rewards, material rewards, etc., are rewards for work performance over the past year, and are also an item that can be given or not. The amount and form of year-end bonuses are generally adjusted by the company itself according to circumstances. A good year-end bonus system must have good evaluation indicators, evaluation methods, distribution rules and other corresponding systems, which can effectively motivate employees and increase corporate cohesion. In August 2011, someone misappropriated the name of the State Administration of Taxation, issued an announcement and interpreted it randomly, and seriously misled taxpayers after it was published in the media. After the implementation of the new personal income tax law, year-end bonuses have encountered a critical point problem in personal income tax, which is prone to the situation of "more pay and less gain".

Companies generally adjust the bonus amount according to the situation. Usually, the amount is smaller at the beginning, for example, accounting for 5-10% of the total salary. When the entire system operates more effectively and stably, the bonus amount will be increased. In some companies, the bonus amount is higher than the salary, even reaching 150% of the salary. Year-end contribution size is calculated on a pro-rata basis. But in practice, there will be discrepancies with the principles. In this, the immediate supervisor plays a key role and has a direct impact on the bonus, causing the bonus to fluctuate by 10-30 or even 50.

Different companies choose different payment forms according to their own circumstances, and generally have different calculation methods for bonus amounts. The general formula is: What determines the total bonus amount? Bonus calculation proportion coefficient (such as 8) .

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

The tax calculation method for the year-end bonus of state-owned enterprises in 2017

According to the provisions of the tax law:

The taxpayer receives a one-time bonus for the whole year, which is separately used as one month's salary, Salary income is calculated and taxed, and shall be withheld and paid by the withholding agent at the time of payment according to the following tax calculation methods:

(1) First, divide the annual one-time bonus received by the employee within the month by 12 month, the applicable tax rate and quick calculation deduction are determined based on its quotient.

If in the month when the year-end one-time bonus is issued, the employee’s salary and salary income for that month is lower than the expense deduction amount stipulated in the tax law, the one-time bonus for the year should be deducted? The employee’s salary and salary income for that month and the expense deduction amount The balance after the difference shall be determined according to the above method to determine the applicable tax rate and quick calculation deduction for the annual one-time bonus.

(2) The annual one-time bonus received by an employee within the same month will be taxed according to the applicable tax rate and quick calculation deduction determined in item (1) of this article. The calculation formula is as follows:

1) If the employee’s salary income for the current month is higher than (or equal to) the expense deduction amount stipulated in the tax law, the applicable formula is:

Tax payable = the employee’s one-time annual bonus for the month? Applicable Tax rate - quick calculation of deductions

2) If the employee’s salary income for the current month is lower than the deduction amount stipulated in the tax law, the applicable formula is:

Tax payable = (the employee’s full income for the month Annual one-time bonus - the difference between the employee's salary income and expense deductions for the current month)? Applicable tax rate - quick calculation deduction

? Within a tax year, for each taxpayer, this tax calculation method is only allowed to use once.

Give examples.

Employee a earns 1,000 yuan from salary and salary for the current month, and employee b earns 2,000 yuan from salary and salary for the current month, and each employee is given a year-end bonus of 5,000 yuan, then:

Employee a.

1. The tax payable on wages and salaries for the current month = 0

2. The tax payable on the year-end bonus

The number of undeducted expenses = 1600-1000 = 600 yuan

Determine the applicable tax rate and quick calculation deduction: (5000-600)/12=366.67 yuan, corresponding to a grade range of 0-500 yuan, the applicable tax rate is 5, and the quick calculation deduction is 0 yuan. Tax payable=(5000-600)*5-0=220 yuan

3. Total tax payable for the current month=0 220=220 yuan

Employee b.

1. The tax payable on wages and salaries for the current month = (2000-1600)*5-0=20 yuan

2. The tax payable on the year-end bonus

has not yet been deducted Completed expense deduction = 0 yuan

Determine the applicable tax rate and quick calculation deduction: (5000-0)/12=416.67 yuan, the corresponding grade range is 0-500 yuan, the applicable tax rate is 5, and the quick calculation deduction is 0 Yuan.

Tax payable=(5000-0)*5-0=250 yuan

3. Total tax payable for the current month=20 250=270 yuan

Regulations on the issuance of year-end bonuses for state-owned enterprises in 2017

1. Who is eligible to receive year-end bonuses?

Although year-end bonuses are regarded as part of employee bonuses, everyone must first make it clear , the year-end bonus is a bonus that each company pays to its employees at the end of the year based on its own profitability.

Current laws and regulations do not require employers to issue specific provisions for year-end bonuses. Generally speaking, the calculation of year-end bonuses should be based on the labor contract or the employer’s rules and regulations.

Simply put: look, boss, boss, heart, emotion!

2. Does the employer have the right to withhold the year-end bonus at will?

If labor If the contract clearly stipulates that the year-end bonus is part of the labor remuneration, or the employer clearly stipulates the payment of year-end bonus in the rules and regulations, then the employer cannot withhold the employee's year-end bonus without reason.

The second situation is that the year-end bonus is a special reward given by the employer to employees. It does not apply to all employees and is not part of the labor remuneration. In this case, the employer can make the bonus based on the business conditions and employees’ characteristics. Work performance determines whether such year-end bonuses can be issued.

Still one sentence: look, boss, boss, heart, emotion!

3. Can new employees who leave their jobs early get year-end bonuses that year?

If the labor contract or company rules and regulations do not clearly stipulate the year-end bonus, in accordance with the principle of equal pay for equal work, labor dispute arbitration institutions or courts will generally support resigning employees receiving a certain proportion of the year-end bonus.

Similar to resigned employees, if the company’s rules and regulations and labor contracts do not clearly stipulate year-end bonuses, based on the principle of equal pay for equal work, labor dispute arbitration institutions or courts will generally support new employees receiving a certain proportion of year-end bonuses. award.

4. Is it reasonable to redeem the year-end bonus in kind?

Article 5 of the "Interim Provisions on Wage Payment" stipulates that wages shall be paid in legal currency and shall not be paid in kind or in valuable form. Securities substitute for currency payments. Since the year-end bonus is in the nature of salary, the payment of the year-end bonus cannot be redeemed in kind.

5. One yuan more for the year-end bonus, but one thousand less?!

According to relevant national regulations, within a tax year, for each taxpayer, the tax calculation method for the year-end bonus is only One adoption is allowed. The most depressing thing is that when the boss is happy, the year-end bonus is increased by one yuan, but the bonus received is less than one thousand yuan. When the year-end bonus is at the critical points of 18,000, 54,000, 108,000, 420,000, 660,000 and 960,000, the year-end bonus will be increased by 1 yuan, but the after-tax income will decrease.

For example: if you pay 18,001 yuan, you will pay 1,155.1 yuan more tax than if you pay 18,000 yuan; if you pay 960,001 yuan, you will pay 88,000.45 yuan more than if you pay 960,000 yuan.