How to calculate the year-end bonus of property companies?

1. Calculation of year-end bonus higher than (or equal to) expense deduction

According to the provisions of the year-end bonus tax law, when an individual obtains a one-time bonus for the whole year, and the salary income of the month when the individual obtains the bonus is higher than (or equal to) 2,000 yuan as stipulated in the tax law, the calculation formula is as follows:

Taxable amount = individual's one-time bonus in the current month × applicable tax rate-quick deduction,

Individual income tax shall be calculated and paid separately according to monthly salary income and annual one-time bonus.

Example: 1: Li's year-end bonus in 2008 was 12000 yuan, his salary income in that month was 2,400 yuan, and his tax payable was 1 195 yuan.

(1)12000 ÷12 =1000 (yuan), the applicable tax rate is 10%, and the quick calculation is deducted by 25.

(2) The year-end bonus tax payable is12000×10%-25 =1175 (yuan).

(3) The taxable amount of wages and salary income in the current month is (2400-2000)×5%=20 (yuan).

(4) Total tax payable in the current month1175+20 =1195 (yuan).

2. Calculation of personal salary and salary income less than expense deduction in the month of receiving year-end bonus.

In the month when the year-end one-time bonus is paid, if the individual's salary income is lower than the expense deduction stipulated in the tax law, the balance of the year-end bonus after deducting the "difference between the salary income of the individual in the current month and the expense deduction" shall be determined, and then the applicable tax rate and quick deduction amount of the year-end bonus shall be determined. At this time, the calculation formula is:

Taxable amount = (year-end bonus obtained by an individual in the current month-the difference between his salary income and expense deduction in the current month) × applicable tax rate-quick deduction.

Example 2: Liu's salary income in that month was less than 2,000 yuan (only 1.400 yuan). On June 3, 2008, at 65,438+0, the company gave Liu a year-end bonus of 3,000 yuan. Therefore, personal income tax should be calculated from the difference after deducting 2000 yuan from the year-end one-time bonus. Accordingly, Liu should pay personal income tax 120 yuan when receiving this year-end bonus. The calculation process is:

The taxable income is 3000-(2000- 1400)=2400 yuan.

2400÷ 12=200 yuan, the applicable tax rate is 5%, and the quick deduction is 0;

The tax payable is 2400×5%= 120 (yuan).

3. If the year-end bonus is divided by 12 and less than 2000, it will also be taxed.

In particular, it is necessary to emphasize that the balance of the annual one-time bonus divided by 12, which is less than the statutory fee deduction of 2000 yuan, will also be taxed.

Because the taxpayer's expense deduction has been deducted from the salary, dividing the annual bonus by 12 is mainly for determining the applicable tax rate and quick deduction, and cannot be used as a basis for judging whether to pay taxes.

Example 3: The annual one-time bonus is18,000 yuan, and the annual bonus divided by 12 is 1500 yuan. Although this is less than the legal fee deduction of 2000 yuan, it should be paid at the corresponding tax rate of 1.775 yuan.

18000 ÷12 =1500 yuan, and the applicable tax rate is 10%, with a quick deduction of 25.

The tax payable is18000×10%-25 =1775 (yuan).

4. Calculation of personal income tax for the year-end bonus excluding tax issued by the company

According to the Reply of State Taxation Administration of The People's Republic of China on the Tax-free Personal Income Tax of Taxpayers Obtaining One-time Bonus (Guo [2005] No.715), if the year-end bonus personal income tax is borne by the unit and the monthly salary income of the individual is higher than (or equal to) the specified expense deduction, the personal income tax calculation formula is as follows:

(1) Divide the annual one-time bonus income excluding tax by the quotient of 12, and work out the corresponding applicable tax rate A and quick deduction A;

(2) Annual one-time bonus income including tax = (one-time deduction of annual one-time bonus income excluding tax A)÷( 1- applicable tax rate a);

(3) Divide the annual one-time bonus income including tax by the quotient of 12, and re-calculate the applicable tax rate b and quick deduction b;

(4) Taxable amount = annual one-time bonus income including tax × applicable tax rate B- quick deduction B. 。

Example 5: Suppose a company gives each employee a one-time bonus of 10825 yuan excluding tax, and the personal income tax paid by the company is 1 175 yuan. The calculation process is:

Step 1, divide the annual one-time bonus income excluding tax by the quotient of 12, and work out the corresponding applicable tax rate A and quick deduction A;

10825÷ 12=902.08 yuan, the corresponding applicable tax rate is 10%, and the quick deduction is 25;

Step 2, according to the tax rate and quick deduction determined in step 1, convert the year-end bonus excluding tax into the year-end bonus including tax, that is, the year-end bonus income including tax = (year-end bonus income excluding tax-quick deduction A)÷( 1- applicable tax rate a);

12000=( 10825-25)÷( 1- 10%)

Step 3, divide the year-end bonus income including tax by the quotient of 12, and re-calculate the applicable tax rate b and the quick deduction amount b;

12000 ÷12 =1000 yuan, the corresponding applicable tax rate is 10%, and the quick deduction b is 25;

Step 4: Calculate the tax payable according to the determined tax rate and quick deduction, and the tax payable = year-end bonus income including tax × applicable tax rate B- quick deduction b. 。

Taxable amount =12000×10%-25 =1175 yuan.

If the taxpayer's income from wages and salaries in the current month is less than 2,000 yuan stipulated in the tax law, the difference between the income from wages and salaries in the current month and the deduction amount stipulated in the tax law shall be deducted, and then it shall be handled in the above manner.