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#15  Jan 18, 2013    email version

年终奖的个税如何缴纳?

How to pay individual income tax for annual bonus?

年终奖是员工基于任职、受雇所得,根据《个人所得税法》规定的,应当缴纳个人所得税。用人单位在发放年终奖时,应当代扣代缴该部分的个税。但年终奖如何计算缴纳个税呢?

Annual bonus is income earned for the service delivered by the employee and should subject to the payment of individual income tax. The employer when paying annual bonus shall withhold individual income tax. How to calculate individual income tax on annual bonus?

雇佣动态 / Employment Express
  • 企业退休人员基本养老金上调10%

    Basic pension for retirees in the enterprise has raised by 10%

    国务院决定从今年1月1日起按照10%的标准上调企业退休人员基本养老金。此次上调之后,企业退休人员平均每月养老金将突破1800元。

    The State Council has decided to raise the basic pension for retirees by 10% from January 1 this year. The average pension for retirees will exceed 1800 RMB per month then.

  • 住房公积金修法推迟至2014年

    The Amendment of the Law for Housing Provident Fund will be postponed to 2014

    住建部相关人士透露,《住房公积金管理条例》修订稿上报国务院法制办的时间,已经被推迟到2014年。

    The Ministry of Housing reveals that the Administrative Measures for the Law for Housing Provident Fund (Revised Draft) will be submitted to the Legislative Affairs Office of the State Council by 2014.

  • 广州:单位逾期不缴 公积金中心或可强制执行

    Guangzhou: Should the working unit refuse to pay the overdue fund, the fund center may enforce the overdue fund then.

    广州住房公积金管理中心日前草拟了《广州住房公积金行政强制自由裁量权暂行规定(初稿)》,拟规定,单位逾期未为职工补缴住房公积金或逾期未缴罚款,公积金中心将有权向人民法院申请行政强制执行。

    The housing fund management center in Guangzhou has recently drafted the Interim Provisions for the Enforcement of Administrative Discretion for Housing Fund Management in Guangzhou. It is stated that if the working unit has not paid the overdue housing fund for the employees or has not paid the overdue penalties, the housing fund center will be entitled to apply for administrative enforcement at the People’s Court.

  • 广东拟推大病医保新政

    Guangdong intends to push forward the Medical Care for Serious Illnesses

    广东省大病医保意见稿正在讨论中。意见稿要求,商业保险机构大病保险的赔付率原则不低于筹资总额的85%。倘若低于85%,险企结余的资金将返还给资金账户,作为风险资金。

    The Draft for Medical Care for Serious Illnesses is under discussion. The Draft has requested that the loss ratio for commercial agencies should not be less than 85% of the total funding. If the total funding is less than 85%, the balance of the fund will be returned to the capital account as venture capital.

  • 1470

    日前召开的广州市十届四次全体会议透露,2013年,最低工资标准有望从1300元提至1470元或以上。

    The Four Tenth Plenary Session held in Guangzhou recently revealed that the minimum salary is expected to be raised from 1300 RMB to 1470 RMB or above.

  • 2/3

    跨国人才机构翰德猎头的最新发布的《2013薪酬与招聘洞察》显示,三分之二的职场人士在求职过程中最终放弃工作机会,首要原因是薪酬未达到预期水平。

    The Insight for Remuneration and Recruitment 2013 issued by Hudson Multinational Talent Agency shows that 2/3 of the professionals eventually gave up the working opportunities in the job searching process with the primary reason that the remuneration has not reached the expected level.

  • 65%

    渣打银行“中国中小企业信心指数”报告显示,2012年第四季度,有65%的受访中小企业选择维持或减少员工目前的薪资水平,该季度选择给员工加薪的中小企业数量比2011年同期减少一半。

    The Confidence Index Report for SME issued by Standard Chartered shows that in the fourth quarter of 2012, 65% of the interviewed SMEs chose to maintain or reduce the level of salary for the employees. And compared with 2011, the number of SMEs which chose to give salary raise for the employees has reduced by half in this season.

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