Legal subjectivity:

The calculation formula of double-salary personal income tax at the end of the year is: taxable income = monthly income-threshold-special deduction (i.e. five insurances and one gold)-special additional deduction-other deductions determined according to law. When the threshold is 5,111 yuan, there is no special additional deduction, and a monthly payment of (11111-5111-2111)×3%=91 yuan tax is required. Legal objectivity:

"year-end double salary" refers to two months' salary in the twelfth lunar month, which is a common custom for employees in old businesses and production. Now everyone agrees to implement it in the social economy, and there is no hard and fast rule in the country! According to China's current tax policy, the applicable tax calculation methods for cash rewards of different names are different. 1. Tax calculation method for double pay: According to the Reply on Several Policy Issues of Individual Income Tax (Guo Shui Han [2112] No.629), after the state organs, institutions, enterprises and other units implement the double pay system (according to the relevant regulations of the state, the unit pays one more month's salary to its employees), the "double pay" obtained by individuals should be regarded as one month's salary alone. In principle, no expenses will be deducted from the above-mentioned "double salary" income, and the full amount should be calculated and taxed as taxable income at the applicable tax rate. 2. Tax calculation method for year-end bonus: According to the provisions of Notice of State Taxation Administration of The People's Republic of China on Adjusting the Method of Calculating and Collecting Individual Income Tax for Individuals Obtaining Annual One-time Bonus, Guo Shui Fa [2115] No.9, taxpayers obtain annual one-time bonus, which is regarded as one month's salary and salary income separately, divided by 12 months, and then calculate individual tax according to their quotient. 3. Tax calculation method for semi-annual bonus, quarterly bonus, overtime bonus, advanced bonus and attendance bonus: According to the provisions of Notice of State Taxation Administration of The People's Republic of China on Adjusting the Method of Calculating and Collecting Individual Income Tax for Individuals Obtaining Annual One-time Bonuses, all bonuses obtained by employees except the annual one-time bonus, such as semi-annual bonus, quarterly bonus, overtime bonus, advanced bonus and attendance bonus, are equal to the monthly salary. Therefore, how much tax to pay will result in different tax results because of the different names of the company's awards. For example, the monthly salary of employee A of a company is 3111 yuan, and at the end of the year, the company will give him an extra 3111 yuan reward. (1) If the extra 3,111 yuan is called "double salary", according to the taxation method in the first point above, the tax payable in the current month is (3,111-2111) * 11%-25+3,111 * 15%-125 = 411 yuan; (2) If an extra 3,111 yuan is called the year-end bonus, according to the taxation method in the second point above, the tax payable in the current month is (3,111-2,111) * 11%-25+3,111 * 5% = 225 yuan; (3) If an extra 3,111 yuan is called a quarterly award or a semi-annual award, according to the taxation method in the third point above, the tax payable in the current month is (3,111+3,111-2111) * 15%-125 = 475 yuan;