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#64  Jan 17, 2014    email version

年终奖相关热点疑难问题

Hot and difficult issues relating to annual bonus

年终奖发放的依据是什么? 用人单位是否可以任意决定年终奖是否发放及发放的数额? 工作未满一年,是否可以得到年终奖?

What is the basis for the issuance of annual bonus? Can the employing unit decide whether to issue annual bonus and the amount of annual bonus on its own? Are employees with a service less than one year entitled to annual bonus?

  • 年终奖如何扣税?
  • How is tax deducted for annual bonus?
  • 按《国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》(国税发[2005]9号)中的规定计算,纳税人取得全年一次性奖金,应单独作为一个月工资、薪金所得计算纳税。
  • The document states that, the annual one-off bonuses obtained by a taxpayer shall be considered as his wage of a separate month to calculate of tax payable. The methods of calculation are as follows:
雇佣动态 / Employment Express
  • 国务院:企业退休人员养老金再涨10%

    State Council: Enterprise retiree's pension increases by 10%

    国务院常务会议日前确定从今年起,企业退休人员基本养老金水平将再提高10%,并向其中有特殊困难的群体适当倾斜。

    According to a resolution of State Council's executive meeting, enterprise retiree's basic pension will increase by 10% from this year, which will give more consideration to those suffering from special difficulties.

  • 税务总局:为残疾职工缴纳保险方可享退税减税优惠

    SAT: Employer paying insurance premium for its disabled employees may enjoy reimbursement and reduction of tax

    根据政策,用人单位安置残疾人可以享受最高不超过3.5万元退还增值税或减征营业税的税收优惠。但税务总局近日下发公告称,企业为残疾职工缴纳保险方可享退税减税优惠。

    According to relative policies, employer providing job opportunities for the disabled may reimbursement of VAT or reduction of business tax up to 35000 yuan. However, SAT issued a public notice, stating that only the employer paying insurance premium for its disabled employees may enjoy such reimbursement and reduction of tax.

  • 人社部公布欠薪犯罪10案例

    The Ministry of Human Resources and Social Security publicized 10 criminal cases of back pay

    人力资源和社会保障部近日曝光了10起“拒不支付劳动报酬罪”典型案例,其中9起当中的涉案人员被判处有期徒刑,且“包工头”占了5起。

    Recently, the Ministry of Human Resources and Social Security publicized 10 typical criminal cases of "refusal to pay remuneration of labor", among which, the defendants of 9 cases were sentenced to imprisonment, including 5 cases involving labor contractor.

  • 北京宣布实施居住证制度

    Beijing announced to implement the system of residence permit

    北京近日发文透露,将借鉴广东、浙江等地做法,实施居住证制度。消息称,相关部门已经开展了关于北京实施居住证制度的调研工作。

    Beijing issued an official document recently, determining to implement the system of residence permit based on Guangdong's and Zhejiang's practice. It is said that relevant departments have commenced the survey for Beijing's implementation of the system of residence permit.

  • 深圳:去年养老保险个人账户利率为3%

    Shenzhen: the interest rate of the individual account of endowment insurance in the last year is 3%

    深圳市社保局日前公布, 2013年度养老保险个人账户记账综合利率为3.00%,而2012年度综合利率为3.24%。

    Shenzhen Human Resources and Social Security Bureau announced recently that the comprehensive interest rate of the individual account of endowment insurance in 2013 was 3.00%, whereas the rate in 2012 was 3.24%.

  • 29%

    人力资源服务机构智联招聘发布的《2013中国年度最佳雇主报告》显示,2013年,最受大学生欢迎的就业单位是国企,希望到这类企业工作的大学生比例占29%,接下来是“外企”(26%)、“政府部门”(10%)、“私企”(10%)。

    Zhaopin.com, a HR service organization, releases a Report of Best Employer in China in 2013, which shows that, in 2013, the most popular employer is state-owned enterprise, and 29% of university graduates intend to work for this type of employer. Next employers in the ranking are "foreign enterprise" (26%), "government agency" (10%), and "private enterprise" (10%).

  • 6000万

    前国家外汇管理局官员孙明春日前表示,预计2011至2015年中国将失去300万个就业机会,而2016至2020年或新增6000万失业人口。”

    Mr. Sun Mingchun, a former official of SAFE (State Administration of Foreign Exchange) said recently, China will lose 3 million job opportunities from 2011 to 2015, while from 2016 to 2020, 60 million unemployed persons may appear in China.

  • 230亿

    华尔街首席薪酬咨询顾问艾伦·约翰逊近日估计, 2013年华尔街企业的年终奖金额预计会增加15%,最终可能会达到230亿美元,创金融危机后的最高值。

    Allan Johnson, the Chief Salary Consultant in Wall Street, anticipated recently that the year-end bonus of the enterprises in Wall Street will increase by 15% in 2013 to USD 23 billion, which is the highest after the financial crisis.

  • 9.5%

    人力资源公司翰德近日的调查报告显示,20%的白领希望在2014年获得高于10%的薪资涨幅,然而在受访雇主中,仅有9.5%的企业涨薪幅度达到这一水平。

    According to a survey report made by Hudson, a HR company, 20% of white collar workers expect an increase of salary by more than 10% in 2014. However, among the interviewed employers, only 9.5% of the enterprises reach this level of salary increase.

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