Does a foreign company need to pay personal tax when it pays bonuses every month?

All winnings are subject to personal income tax.

According to Article 2 of the "Individual Income Tax Law of the People's Republic of China"

The following personal income shall be subject to personal income tax:

(1) ) Income from wages and salaries;

According to Article 6 of the "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China"

The scope of various personal incomes stipulated in the Personal Income Tax Law:

(1) Wage and salary income refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other matters related to the employment or employment that an individual obtains due to his or her employment. income.

Extended information:

Article 4 The following items of personal income are exempt from personal income tax:

(1) Provincial people's governments, ministries and commissions of the State Council and China Prizes in science, education, technology, culture, health, sports, environmental protection, etc. issued by units of the People's Liberation Army or above, as well as foreign organizations and international organizations;

(2) National bonds and financial bonds issued by the state Interest;

(3) Subsidies and allowances issued in accordance with unified national regulations;

(4) Welfare fees, pensions and relief funds;

( 5) Insurance compensation;

(6) Recruitment allowance, demobilization payment, and retirement payment for military personnel;

(7) Settlement allowance, retirement payment to cadres and employees in accordance with unified national regulations fees, basic pensions or retirement benefits, retirement benefits, and retirement living allowances;

(8) Diplomatic representatives, consular officials and other personnel of embassies and consulates of various countries in China who should be exempted from tax in accordance with relevant laws and regulations Income;

(9) Income that is tax-free in international conventions and agreements signed by the Chinese government;

(10) Other tax-free income stipulated by the State Council.

The tax exemption provisions in Item 10 of the preceding paragraph shall be reported by the State Council to the Standing Committee of the National People's Congress for the record.

Baidu Encyclopedia - Personal Income Tax Law