What does thirteen salary mean?

Question 1: What is the difference between thirteenth salary and year-end bonus? They are not the same thing.

The double salary at the end of the year and the year-end bonus are two different concepts:

1. The double salary at the end of the year is salary, and the amount and time of payment are determined. The determining factor is whether the employee is working in the company at the end of the year, that is, as long as the employee works in the company in December at the end of the year, he or she should receive a fixed amount of income.

2. The year-end bonus is a kind of bonus, which is excess labor compensation for employees’ work throughout the year. It is generally paid based on the assessment results of employees’ work throughout the year, and the specific amount is highly flexible.

In addition, the tax calculation methods of "end-of-year double salary" and "year-end bonus" are also different. The former should be taxed separately as one month's salary; while the latter can divide the bonus into each month of the year. Calculate taxes.

According to the State Administration of Taxation's "Reply on Several Policy Issues on Personal Income Tax", the double salary at the end of the year should be taxed separately as one month's salary; "Notice on the Calculation and Collection of Personal Income Tax on Annual One-time Bonuses and Other Issues" stipulates that bonuses can be spread equally over each month of the year before tax is calculated. Under normal circumstances, the tax amount of the "year-end bonus" will be less than that of the "end-of-year double salary". The higher the employee's income, the more obvious the difference. However, the "year-end bonus" can only be calculated and paid at most once in a year.

The following is for reference only:

Full tax must be paid on the thirteenth month’s salary

Relevant personnel from the tax department said that according to the "People's ** According to the provisions of the Individual Income Tax Law of the People's Republic of China, an individual who has a domicile in China, or has no domicile and has lived in the country for one year, has income from both inside and outside China, and has no domicile and does not live in China, or has no income. Individuals who domicile and have lived in China for less than one year must pay personal income tax on income derived from China in accordance with the law, including wages and salaries.

Obviously, if the employer pays the thirteenth month’s salary at the end of the year, it falls within the scope of personal income tax and must pay personal income tax.

At the same time, my country's "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China" and other regulations clarify the calculation method of the amount of personal income tax paid.

According to my country’s relevant policies and regulations on personal income tax, the current deduction allowed for personal income tax in Shanghai is 1,000 yuan.

What should be pointed out here is that for taxpayers who do not have a residence in China but obtain their wages and salaries in China, and those who have a residence in China and obtain wages and salaries outside China, the taxable income shall be within the limit of wages and salaries. On the basis of the 800 yuan deduction for salary income, an additional 3,200 yuan is required to be deducted. This means that this group of people are allowed to deduct 4,000 yuan from personal income tax.

Year-end bonus must be calculated specially

Many people tend to confuse the thirteenth month’s salary with the year-end bonus, although this can be regarded as year-end bonus in terms of employees’ understanding. Incentives are equated, but the calculation method of personal income tax is completely different.

According to the current personal income tax policy in my country, the year-end bonus refers to a bonus that is only paid at the end of the year when no bonus is usually paid. The calculation method for the personal income tax amount of the year-end bonus is:

Determine the tax rate: (1) The amount of year-end bonus ÷ the number of months worked in the year = average monthly bonus (2) Average monthly bonus + other wages and salaries paid in the month = total wages and salaries in the month (3 ) Total wages and salaries of the current month - 1,000 yuan = taxable income (4) Determine the tax rate based on the amount calculated in (3). The amount of personal income tax for the year-end bonus = (amount of year-end bonus + other wages and salaries paid in the month - 1,000 yuan) × Determined tax rate - quick calculation of deductions. Which is the most cost-effective for monthly income of 5,000 yuan to 20,000 yuan?

Since the personal income tax rates for different income brackets are different, the higher the income, the higher the tax rate. If the monthly income If it reaches more than 100,000 yuan, its personal income tax rate will be as high as 45%. < /p>

Industry insiders believe that the "most cost-effective" view is actually untenable, because according to the current tax policy, the current starting point for personal income tax collection in Shanghai is 1,000 yuan, that is, income between 1,000 yuan and The following are not taxable. The more you earn above 1,000 yuan, the more you will have to pay. From this, we can only infer that the more you earn, the more "uneconomical" it is. But one thing is for sure, earn... >>

Question 2: The difference between the thirteenth salary and the year-end bonus usually means that after one year of work, you can receive the thirteenth salary. Under normal circumstances, the "13th salary" is a double salary at the end of the year. In the 12th month of each year, the employer pays an extra month's salary to employees.

Year-end bonus refers to the unlimited reward given by the company to employees at the end of each year, which is an affirmation of the work performance in the past year.

Under normal circumstances, "13 salary" means double salary at the end of the year. It means that after one year of working, you can receive the thirteenth month’s salary.

In the 12th month of each year, the employer pays an extra month's salary to employees; some companies use December as a round, and when employees complete 12 months of service, 13 months of salary will be paid. . For example: the monthly salary is 3,000. When the end of the year or the 12-month working period is completed, the salary will be paid on the thirteenth month: 6,000.

The 13-year salary is not a bonus, but has the same nature as the monthly salary and is a fixed payment. The amount, method and time of distribution are all determined. The amount is determined based on the salary level of each workplace employee, and it is not easy for companies to tamper with it.

The year-end bonus is a one-time cash salary paid by the company at the end of the year based on the completion of its own operating performance indicators. The amount is generally determined by the company based on the employee's performance. It will fluctuate every year and is not fixed.

Year-end bonuses fall into the category of bonuses and are taxed at seven levels according to the newly revised Personal Income Tax Law. No deduction will be made for the amount not exceeding 1,500 yuan; 105 yuan will be deducted for the amount ranging from 1,500 to 4,500 yuan; 555 yuan will be deducted for the amount ranging from 4,500 to 9,000; and 1,005 yuan will be deducted for the amount ranging from 9,000 to 35,000 yuan. In other words, the more year-end bonuses you receive, the more taxes you pay.

Question 3: What does the year-end bonus mean thirteen months’ salary? The year-end bonus is thirteen months’ salary.

Year-end bonus is a material reward for employees. If employees have excellent performance, outstanding work achievements, and have contributed to the development of the enterprise, they should be rewarded. Firstly, it is to recognize the employee's efforts; secondly, it is to encourage employees to continue working hard and achieve better work performance.

Generally speaking, the payment forms of year-end bonuses are as follows:

First, guaranteed bonus: such as 13 or 14 salaries or more commonly used by foreign companies, as long as the employees are paid at the end of the year Still on the job, regardless of his personal performance or the company's performance, all employees can enjoy it. It is a "general benefit", similar to the nature of welfare, and expresses the company's gratitude to employees for their "hard work" over the past year. The payment rules here are consistent for all employees and are public. The specific amount is related to each person's basic salary level. For example, ICI (Taikoo) Paint China Co., Ltd., TCL Legrand Electric Co., Ltd., etc. all adopt this form. For example, Qixi Computer, the year-end rewards are mainly a "double salary" system, and sales staff also have other bonuses based on their performance. Rewards, and management will distribute dividends based on shares. Electrolux mainly provides material rewards and adopts a dual-salary system. For outstanding employees, there are additional cash rewards or opportunities to participate in professional training. Different departments have different assessment standards.

Second, variable bonus: For example, performance bonuses are distributed based on individual annual performance evaluation results and company performance results. At this time, the gap in distribution ratio and amount is reflected. Usually the payment rules are public, such as how many months of basic salary is equivalent to a certain level of target bonus (that is, personal performance and company performance are bonuses corresponding to reaching the target) (and the higher the level, the bonus accounts for the total income. (the higher the proportion), but the specific performance evaluation results of each company are handled differently by each company. Some are made public to all employees, and some are not made public. Guangzhou Honda, for example, does not adopt a year-end double-salary system. The year-end rewards for senior managers are determined by the Guangzhou Automobile Group based on the assessment of completed tasks. More than 90% of ordinary employees receive year-end bonuses that are higher than one month's salary. Another example is Shanghai General Motors. The year-end bonuses for employees at all levels of the company will be determined based on the company's overall operating performance and the performance evaluation results of individual employees. The specific amount cannot be announced. Midea implements an annual salary system for employees above the manager level, which includes two parts: basic annual salary and bonus annual salary. As for the annual salary reward, it is based on the completion of the task indicators of the year, combined with the profit status of the operating unit that year, and employees at different levels will commission the profits of the operating unit in different proportions. At Kelon, the rewards for employees in the marketing system are linked to performance, and certain assessment indicators are given. Both completion and excess can be rewarded, but the degree is different. Employees in other systems implement a dual-salary system. In addition, there will be auxiliary rewards for employees who have made particularly outstanding contributions, such as those who have achieved results in product research and development and industrial design.

Third, red envelope: It is usually decided by the boss. There are no fixed rules. It 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 Asian companies adopt the second method (variablebonus), and some personnel can also receive red envelope rewards.

In addition, the monthly salary of some private companies is often not linked to performance, but is given back to employees when issuing year-end bonuses. As a result, the weight of the red envelopes is even more amazing, and can reach more than 100,000. Yuan. This not only greatly improves the distribution of year-end bonuses, but also places higher and higher requirements on the distribution effect of year-end bonuses.

The main forms of corporate year-end bonus distribution include: direct cash distribution, shopping card distribution, corresponding physical objects, travel incentives, and training incentives.

In addition to distributing cash, some companies also include travel rewards, free insurance, car allowances, house allowances, etc. as part of their year-end bonuses.

In addition, according to the author's extensive understanding, due to the different nature of the enterprise, the forms of issuing year-end bonuses are also different for major enterprises... Financial securities, electric power, communications, large coal enterprises, large state-owned enterprises , transportation, construction, real estate and some public institutions because their efficiency is relatively good, so their year-end bonuses are relatively considerable.

Issues and misunderstandings that should be paid attention to in the formulation of year-end awards:

The issuance of year-end awards must first reflect three directions: First, reflect the company's annual performance. The advantage of this is that it can encourage employees to care more about the company's interests, stabilize the workforce, and establish a community of interests between its employees and the company. Second, reflect the annual work performance of employees. By conducting certain measures on employees... >>

Question 4: What does 16-month salary mean? 16-month salary means that the salary paid in one year is equivalent to 16 months’ salary. This It is a company welfare system.

In fact, the 16-salary salary is an extension of the 13-salary salary.

We all know that there are 12 months in a year, and some companies pay double salary at the end of the year. As a welfare package for employees, it is also called 13-month salary.

Then 4 months of the 16-month salary are paid in the form of year-end bonuses or year-end bonuses. This is generally a high welfare provided to employees by some large companies with very good operating results. Benefits that attract employees.

At present, this kind of salary structure in China mostly appears in the Internet industry or high-paying industries such as finance and real estate.

Question 5: How is the thirteenth salary calculated? Are there any regulations? ! The unit where you work determines the payment standards on its own in accordance with its rules and regulations. The law does not and will not make mandatory provisions on this.

The thirteenth salary you are talking about should refer to the so-called thirteenth salary paid as a year-end bonus or other incentives in addition to the normal monthly salary for twelve months every year. This is determined by each unit in accordance with its rules and regulations. The law will not make mandatory provisions on this issue because it falls within the scope of the unit's independent management rights. The law stipulates that employers must pay wages in full on a monthly basis.

Question 6: What does the thirteenth salary mean? The thirteenth salary means that you can get 13 months' salary every year.

Generally at the end of the year, some units will pay an extra month's salary as a reward for employees' work throughout the year. It is also called "double salary" or "double grain".

Calculated in this way, I get 13 months’ salary every year.

Question 7: What does it mean to be paid 13 months after working for 12 months? It means that you work for 12 months every year, but in the twelfth month you are paid double salary, which is a bit like a year-end bonus.

Question 8: What does the salary for thirteen months a year mean? Generally, one month's salary is added at the end of the year. Call it the Thirteenth Salary.