In three cases, year-end bonuses are taxed in different ways.

New reporter Wang Ting had whenever the end of the year, many people will be full of anticipation, because at this time not only to receive the usual monthly salary, there is a hope to receive the work of the special issue of the year-end earner or bonuses.　　Income increases, how to pay for personal income tax?　　1 The same month earner, the annual bonus can be combined apportionment according to the current tax policy, the tax department clearly stipulates that the annual one-off bonus includes the year-end salary increase, the performance appraisal of the annual salary and the performance salary, and that the applicable tax rate is determined by the amount of these income to 12 months, and then the taxable Assuming that the monthly salary of Mr. Li is 3000 yuan, his work unit was issued a "earner" in December. Then Mr. Li's 3000 yuan "earner" can determine the applicable tax rate in accordance with the amount of the total apportionment to 12 months.　　3000 divided by 12 of the quotient of 250, in the personal income tax rate table to find the corresponding tax rate of 5%, calculating quickly deduction of 0, the tax should be paid for 3000x5%-0=150 yuan. If Mr. Li also issued a 12000-year "annual bonus" in December, it could be combined in accordance with the annual one-off bonus assessment method, that is, 15000 yuan, because it was issued in the same month.　　15000 divided by 12 of the quotient of 1250, in the personal income tax rate table to find the corresponding tax rate of 10%, calculating quickly deduction of 25, the tax should be paid for 15000x10%-25=1475 yuan. 2 different month earner into monthly payroll tax in accordance with the relevant provisions, in a tax year, for each taxpayer, this will be the annual one-time bonus assessment method is only allowed to use once.　　The employee obtains a variety of nominal bonuses other than the annual one-off bonus, which is combined with the monthly salary and salary income, and pays the personal income tax according to the tax law. Assuming that Mr. Liu's monthly salary is 4000 yuan, his work unit will send a "full year bonus" in February each year, the amount of which is 12000 yuan, and a "year-end salary increase" is issued in December each year, the amount is 5000 yuan.　　Mr. Liu's unit chooses to "the whole year bonus" according to the annual one-time bonus apportionment tax, namely Mr. Liu in February for 12000 Yuan "the whole year bonus" to pay the tax 12000x10%-25=1175 yuan. In this way, the 5000-year "year-end pay increase" issued in December could not be taxed, but with the current month's wage consolidation. After deducting a tax starting point of 2000 yuan, the total taxable income is 7000 yuan.　　In the personal income tax rate table to find the corresponding tax rate of 20%, calculating quickly deduction of 375, that is, the tax should be paid 7000x20%-375=1025 yuan. 3 month salary is less than 2000 yuan first to make up the difference in accordance with the relevant provisions, if the month of the annual one-off bonus, the employee's salary and salary income is lower than the tax law, should be in accordance with the annual one-off bonus deduction "Employees of the month salary and expense deduction of the differenceAmount ", determine the applicable tax rate and calculating quickly deduction for the annual one-off bonus. Suppose the Citizen Zhao Lady December salary is 1500 yuan, the month unit also sends 3500 Yuan "the whole year bonus". Because Ms. Zhao's December salary did not reach a tax starting point, so first from the annual bonus of 3500 yuan to deduct the difference of 500 yuan, and then according to 3000 divided by 12 quotient 250 in the personal income tax rate table to find the corresponding tax rate of 5%, calculating quickly deduction of 0, taxable amount of 3000x5%　　-0=150 Yuan. The author of this edition of the new newspaper reporter Wang Ting had tax rate "up the stairs" bonus also want to plan "Hair Year-End award of course, the more the better." Many members of the public may have such an idea in mind.　　But sometimes the public's year-end bonus is just a new "step" to apply a higher tax rate, and therefore, before the unit bonuses, it is best to plan first.　　Suppose that both Mr. Sun and Miss Wang's work units in December issued a year-end award, the prize is 6100 yuan and 5900 yuan respectively, all the annual one-time bonus tax assessment method. Mr. Sun's bonus of 6100 yuan divided by 12 of the quotient of 508.33 yuan, in the personal income tax rate table to find the corresponding tax rate of 10%, calculating quickly deduction of 25.　　That is, Mr. Sun to pay tax 6100x10%-25=585 yuan, deduction tax actually get 5515 yuan. Miss Wang's bonus of 5900 yuan divided by 12 of the quotient of 491.67 yuan, in the personal income tax rate table to find the corresponding tax rate of 5%, calculating quickly deduction of 0.　　That is, Miss Wang to tax 5900x5%-0=295 yuan, the actual deduction after tax 5605 yuan.　　It can be seen that the original Mr Sun than Miss Wang's year-end awards more than 200 yuan, but the deduction after tax, Miss Wang's actual bonus instead of Mr. Sun more than 90 yuan. Individual income tax rate scale (applicable to salary and salary) level distance tax rate (%) calculating quickly deduction 1 not more than 500 Yuan 50 2 more than 500 yuan to 2000 yuan part 1025 3 more than 2000 Yuan 5000 yuan part 15125 4 more than 5000 yuan 20000 yuan part 20375 5 more than　　20000 yuan to 40000 yuan part 251375 6 more than 40000 to 60000 yuan part 303375 7 more than 60000 to 80000 yuan part 356375 8 more than 80000 yuan to 100000 yuan part 4010375 9 more than 100000 Yuan 4515375