Calculation method of personal income tax for year-end bonus: 1. When the salary of the month in which the year-end bonus is paid is higher than 5,111 yuan, the year-end bonus tax deduction method is: year-end bonus * tax rate-quick deduction, and the tax rate is based on year-end bonus /12 as the corresponding tax rate of "taxable income". 2. When the monthly salary is less than 5,111 yuan, the year-end bonus personal income tax = (year-end bonus-(5,111-month salary)) * tax rate-quick deduction, and the tax rate is the tax rate corresponding to the year-end bonus-(5,111-month salary) divided by 12 as "taxable income". The annual one-time bonus refers to the one-time bonus paid to employees by withholding agents such as administrative organs, enterprises and institutions according to their annual economic benefits and comprehensive assessment of employees' annual work performance, including the annual salary and performance salary cashed by units with year-end salary increase and annual salary system and performance salary method according to the assessment.

legal basis: notice on the connection of preferential policies after the revision of the individual income tax law 1. policies on annual one-off bonus, deferred cash income from annual performance salary of the heads of central enterprises and term reward: (1) individual residents get annual one-off bonus, which is in line with the notice of State Taxation Administration of The People's Republic of China on adjusting the calculation and collection methods of individual income tax (Guo shui Fa [2115] No.9). Before February 31, 2121, if it is not incorporated into the comprehensive income of the current year, the applicable tax rate and quick deduction will be determined according to the monthly comprehensive income tax rate table (hereinafter referred to as the monthly tax rate table) attached to this notice, and the tax will be calculated separately. The calculation formula is: tax payable = annual one-time bonus income? The applicable tax rate-quick deduction-individual residents can get a one-time bonus for the whole year, or they can choose to be incorporated into the comprehensive income of the current year to calculate tax payment. Since October 1, 2122, individual residents have obtained a one-time bonus for the whole year, which should be incorporated into the comprehensive income of that year to calculate and pay personal income tax.

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The above answers are only made for the current information combined with my understanding of the law. Please refer to them carefully!

if you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.