Note: At the end of the article, there is an Excel download method for the combined calculation and trial calculation of the year-end bonus, as well as the optimal configuration tool for the year-end bonus, for everyone to download and calculate the impact on their own.
The following is the text of this article
Have you issued your year-end bonus? In accordance with the "Notice of the Ministry of Finance and the State Administration of Taxation on the Linkage of Preferential Policies After the Amendment of the Individual Income Tax Law" (Cai Shui [2018] No. 164), from January 1, 2022, the year-end bonus will be consolidated into the comprehensive income payment taxes. Before that, there is still room to choose the tax calculation method of the year-end bonus! Judging from the current situation, will not continue the separate tax calculation policy for year-end bonuses for individual residents. The year-end bonus is the annual one-time bonus, in accordance with the "Notice of the State Administration of Taxation on Adjusting the Method of Calculating and Collecting Individual Income Tax for Individuals Obtaining One-time Annual Bonus" (Guo Shui Fa [2005] No. 9) ), the annual one-time bonus refers to the one-time bonus paid to employees by withholding agents such as administrative organs, enterprises and institutions, based on their annual economic benefits and comprehensive assessment of employees' annual work performance. The above one-time bonus also includes year-end salary increase, annual salary and performance-based salary paid by units that implement annual salary system and performance-based salary method according to the assessment situation. At present, there are two tax calculation methods for year-end bonus, that is, in the last ten days, there is still room for choice in the tax calculation method of year-end bonus. 时间 计税方式 单独计税和纳入综合所得均可 纳入综合所得 这里需要注意： ① 政策执行期间看所属期，2021年12 The year-end bonus issued monthly, even if it is declared in January 2022, can choose the tax calculation method. ② The annual one-time bonus tax calculation method, the taxpayer can only enjoy it once in a tax year. For example, the year-end bonus issued in a certain month in 2021, no matter which year it is, will be used as the year-end bonus in 2021. For example: For example, Xiao Wang received the 2020 year-end bonus in February 2021, and the tax period is February 2021. In 2020, but in 2021, the year-end bonus has already been paid, which means that even if the 2021 year-end bonus is issued before 2021, it will no longer be eligible for the year-end bonus. Under these two tax calculation methods, year-end bonuses can be issued in three ways: Method 1: All year-end bonuses are taxed separately as "one-time annual bonuses" Step 1: Year-end bonus amount/12, according to the Go to the comprehensive income tax rate table after monthly conversion, that is, the monthly tax rate table, and find the tax rate and the quick calculation deduction; Tax payable = annual one-time bonus income × applicable tax rate - quick deduction Pay individual tax on comprehensive income. Next, let's take a case to see the difference in paying individual tax in three ways: Xiao Zhang, an employee of a company, should be paid a monthly salary of 18,000 yuan in 2021, and the three insurances and one housing fund borne by him every month are 3,330 yuan , among the special additional deductions, the monthly education part of the children is 1,000 yuan, the housing loan interest is 1,000 yuan, and there are no other deductions. In 2021, a year-end bonus of 50,000 yuan will be issued. Calculate Xiao Zhang's personal tax for the year. , Method 1: If Xiao Zhang's year-end bonus is taxed separately, the annual income tax is as follows: Xiao Zhang's total taxable income from wages and salaries in 2021 = (18000-5000-3330-1000-1000) ×12=92040RMB Tax payable=92040×10%-2520=6684RMB After the year-end bonus calculated separately ÷ 12, the corresponding tax rate and quick deduction are 10% and 210. Tax payable = annual one-time bonus income × applicable tax rate - quick deduction = 50000*10%-210=4790 yuan. Then annual tax payable=6684+4790=11474 yuan Amount=18000×12+50000-(5000+3330+1000+1000)×12=266000-123960=142040 yuan Among them, 36,000 yuan is taxed separately, and 14,000 yuan is consolidated into comprehensive income, then the annual income tax is as follows: Annual taxable income=18000×12+14000-(5000+3330+1000+1000)×12=230000-123960=106040 yuan +8084=9164 yuan Warm reminder: In the example of the split method of method 3, choose 36000 yuan for tax calculation alone, and the tax burden is the lowest. Due to the limited space, we will not introduce it here. If you are interested, you can Measure it yourself, such as half points, to see if that is the case. Finally, we can see the final tax payment, method 2 > method 1 > method 3, is included in the comprehensive tax calculation > separate tax calculation > after splitting, separate tax calculation Through the above example, we have already seen the transition period At this stage, reasonable planning of the year-end bonus can completely reduce the tax burden of individual tax, but under what circumstances do you choose to calculate tax separately, and under what circumstances do you choose to incorporate it into comprehensive income?通过大量的数据测算，总结出以下规律，以供大家参考： 全年应纳税所得税 计税方式 （-∞，0） 纳入综合所得 [0,36000] 单独计税或纳入综合All income can be calculated as (36000, +∞) taxable separately Calculated taxable income = annual income (including year-end awards) - special deductions - special additional deductions - other deductions - 60,000. When the taxable income is less than 0 yuan, it is more suitable to be included in the comprehensive income tax calculation; When the taxable income is greater than or equal to 0 and less than or equal to 36000 yuan, there is no difference between the two tax calculation methods; When the taxable income is greater than 36000 It is more appropriate to calculate the tax separately. In this regard, it can also be seen that after the year-end bonus separate tax policy expires, groups with relatively high incomes will be more affected. In addition, it should be noted that there is also a blind spot in the distribution of the year-end bonus. The so-called blind spot is that after a certain critical point, the bonus amount only increases by "a little bit", but the tax amount is "a lot more" Case. Note: At the end of the article, there is an Excel download method for the combined calculation and trial calculation of the year-end bonus, as well as the optimal configuration tool for the year-end bonus, for everyone to download and calculate the impact on their own. The following is the text of this article Have you issued your year-end bonus? In accordance with the "Notice of the Ministry of Finance and the State Administration of Taxation on the Linkage of Preferential Policies After the Amendment of the Individual Income Tax Law" (Cai Shui [2018] No. 164), from January 1, 2022, the year-end bonus will be consolidated into the comprehensive income payment taxes. Before that, there is still room to choose the tax calculation method of the year-end bonus! Judging from the current situation, will not continue the separate tax calculation policy for year-end bonuses for individual residents. The year-end bonus is the annual one-time bonus, in accordance with the "Notice of the State Administration of Taxation on Adjusting the Method of Calculating and Collecting Individual Income Tax for Individuals Obtaining One-time Annual Bonus" (Guo Shui Fa [2005] No. 9) ), the annual one-time bonus refers to the one-time bonus paid to employees by withholding agents such as administrative organs, enterprises and institutions, based on their annual economic benefits and comprehensive assessment of employees' annual work performance. The above one-time bonus also includes year-end salary increase, annual salary and performance-based salary paid by units that implement annual salary system and performance-based salary method according to the assessment situation. At present, there are two tax calculation methods for year-end bonus, that is, in the last ten days,There is still room to choose how the year-end bonus is taxed. 时间 计税方式 单独计税和纳入综合所得均可 纳入综合所得 这里需要注意： ① 政策执行期间看所属期，2021年12 The year-end bonus issued monthly, even if it is declared in January 2022, can choose the tax calculation method. ② The annual one-time bonus tax calculation method, the taxpayer can only enjoy it once in a tax year. For example, the year-end bonus issued in a certain month in 2021, no matter which year it is, will be used as the year-end bonus in 2021. For example: For example, Xiao Wang received the 2020 year-end bonus in February 2021, and the tax period is February 2021. In 2020, but in 2021, the year-end bonus has already been paid, which means that even if the 2021 year-end bonus is issued before 2021, it will no longer be eligible for the year-end bonus. Under these two tax calculation methods, year-end bonuses can be issued in three ways: Method 1: All year-end bonuses are taxed separately as "one-time annual bonuses" Step 1: Year-end bonus amount/12, according to the The result is to go to the comprehensive income tax rate table after monthly conversion, that is, the monthly tax rate table,Find the tax rate and quick calculation deduction; Step 2: According to the tax rate table and quick calculation deduction found in step 1, calculate the year-end bonus according to the following formula: Tax payable = annual one-time bonus income × applicable tax rate - quick calculation deduction Method 2: All year-end bonuses are incorporated into comprehensive income to calculate and pay individual tax Method 3: The year-end bonus is split, part of which is taxed separately, and part of which is incorporated into comprehensive income to pay individual tax. Next, let's take a case to see the difference in paying individual tax in three ways: Xiao Zhang, an employee of a company, should be paid a monthly salary of 18,000 yuan in 2021, and the three insurances and one housing fund borne by him every month are 3,330 yuan , among the special additional deductions, the monthly education part of the children is 1,000 yuan, the housing loan interest is 1,000 yuan, and there are no other deductions. In 2021, a year-end bonus of 50,000 yuan will be issued. Calculate Xiao Zhang's personal tax for the year. , Method 1: If Xiao Zhang's year-end bonus is taxed separately, the annual income tax is as follows: Xiao Zhang's total taxable income from wages and salaries in 2021 = (18000-5000-3330-1000-1000) ×12=92040RMB Tax payable=92040×10%-2520=6684RMB After the year-end bonus calculated separately ÷ 12, the corresponding tax rate and quick deduction are 10% and 210. Tax payable = annual one-time bonus income × applicable tax rate - quick deduction = 50000*10%-210=4790 yuan. Then the annual tax payable = 6684+4790=11474 yuan The annual taxable income=18000×12+50000-(5000+3330+1000+1000)×12=266000-123960=142040 yuan The annual taxable amount=142040×10%-2520= 11,684 yuan The year-end bonus that is separately taxed is taxable Amount = 36000 × 3% = 1080 yuan The annual taxable income consolidated into comprehensive income = 18000 × 12 + 14000 - (5000 + 3330 + 1000 + 1000) × 12 = 230000 - 123960 = 106040 yuan The taxable amount = 106040 × 10% -2520=8084 yuan , then the annual tax payable=1080+8084=9164 yuan Limited, we will not introduce it here. If you are interested, you can measure it yourself, such as half points, to see if this is the case. Finally, we can see the final tax payment, method 2 > method 1 > method 3, is included in the comprehensive tax calculation > separate tax calculation > after splitting, separate tax calculation Through the above example, we have already seen the transition period At this stage, reasonable planning of the year-end bonus can completely reduce the tax burden of individual tax, but under what circumstances do you choose to calculate tax separately, and under what circumstances do you choose to incorporate it into comprehensive income? Through a large amount of data calculation, the following rules are summarized for your reference: annual taxable income tax tax calculation method (-∞,0） 纳入综合所得 [0,36000] 单独计税或纳入综合所得都可以 （36000，+∞） 单独计税 计算应纳税所得额=年度收入(含年终奖)-专项扣除- Special additional deductions - Other deductions - 60,000. When the taxable income is less than 0 yuan, it is more suitable to be included in the comprehensive income tax calculation; When the taxable income is greater than or equal to 0 and less than or equal to 36000 yuan, there is no difference between the two tax calculation methods; When the taxable income is greater than 36000 It is more appropriate to calculate the tax separately. In this regard, it can also be seen that after the year-end bonus separate tax policy expires, groups with relatively high incomes will be more affected. In addition, it should be noted that there is also a blind spot in the distribution of the year-end bonus. The so-called blind spot is that after a certain critical point, the bonus amount only increases by "a little bit", but the tax amount is "a lot more" Case. Here lists the "blind areas" corresponding to each level of tax rate, which can effectively avoid the situation of "more and less".大家可以作为参考：021, only the last ten days left! Which income is included in the year-end bonus
Two tax calculation methods for year-end bonus
019.1.1-2021.12.31 022.1.1之日起 Pay attention to the blind spot of the year-end bonus
021, only the last ten days left! Which income is included in the year-end bonus
Two tax calculation methods for year-end bonus
019.1.1-2021.12.31 022.1.1之日起 , Method 2: Xiao Zhang's year-end bonus is directly incorporated into the comprehensive income to pay individual tax,The annual income tax is as follows: , method 3: Xiaozhang’s year-end bonus is selected and split, of which 36,000 yuan is taxed separately, and 14,000 yuan is incorporated into comprehensive income, then the annual income tax is as follows: Pay attention to the blind spot of the year-end bonus
