Shanghai bonus personal income tax calculator

The basic provision of document No.9 issued by the State Administration of Taxation [2005] is: "Taxpayers who receive one-time bonuses throughout the year shall be taxed separately as one month's salary and salary income". Calculation method of year-end bonus personal income tax: 1. When the salary of the month when the year-end bonus is paid is higher than 5,000 yuan, the pre-tax deduction method of the year-end bonus is: year-end bonus * tax rate-quick deduction, and the tax rate takes year-end bonus/12 as the corresponding tax rate of "taxable income". 2. When the monthly salary is less than 5000 yuan, the year-end bonus personal income tax = (year-end bonus -(5000- monthly salary)) * tax rate-quick deduction, and the tax rate is year-end bonus -(5000- monthly salary) divided by 12 as the corresponding tax rate of "taxable income". Here we use an example to calculate and demonstrate: Xiao Wang earned 6,000 yuan in February 2065,438+03, and received a year-end award of 20,000 yuan in 2065,438+03. Personal income tax payable in the current month is as follows: 1) Personal income tax in the current month = (6000-5000) *10%-105 =145 yuan 2) Personal income tax for year-end bonus = 20000 *10%-. 1. If the employee's monthly salary exceeds "5,000 yuan", the year-end bonus will be paid as one month's salary alone. When the annual one-time bonus is calculated separately on a monthly basis, the tax rate is calculated by dividing it by 12, but when calculating the tax amount, the quick deduction is only allowed once.

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How to Calculate Personal Income Tax on Bonuses According to the provisions of the document Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Adjusting the Method of Calculating Personal Income Tax on Individuals Obtaining Annual One-time Bonuses (Guo Shui Fa [2005] No.9), taxpayers obtain annual one-time bonuses, which are calculated and taxed as one month's salary respectively. (1) Divide the annual one-time bonus obtained by employees in the current month by 65433. If the salary income of employees in the current month is lower than the expense deduction stipulated in the tax law, the applicable tax rate and quick deduction of the annual one-time bonus shall be determined according to the above methods. (2) The annual one-time bonus obtained by individual employees in the current month shall be taxed according to the applicable tax rate and quick deduction determined in Item (1) of this article. The calculation formula is as follows: 1. If the employee's salary in the current month is higher than (or equal to) the expense deduction stipulated in the tax law, the applicable formula is: tax payable = employee's one-time bonus in the current month × applicable tax rate-quick deduction. 2. If the employee's salary income in the current month is lower than the expense deduction stipulated in the tax law, the applicable formula is: tax payable = (employee's one-time bonus in the current month-the difference between employee's salary income and expense deduction in the current month) × applicable tax rate-quick deduction. (3) In a tax year, for each taxpayer, this tax calculation method.