Is the year-end one-time bonus deducted from social security?

Social security will deduct it from the salary of the month.

Therefore, the year-end one-time bonus will not be deducted when calculating personal income tax.

If the salary of the current month is lower than the threshold after deducting social security, the year-end one-time bonus can make up for the shortage of the current month, and the balance will be paid with personal income tax.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.