From October 1, 2018 to December 31, 2018, the new fee standard of RMB 5000 and the new tax rate table are applied to calculate and pay salary tax, which is "calculated month by month", and does not say "calculate individual income tax by year".
Whether the 2018 year-end bonus will be issued at the end of the year or on January 1, 2019, let's compare it from the following two tables:
The above is the calculation standard of individual income tax
It can be seen from the above table that after the individual income tax adjustment, the extra one yuan year-end bonus will directly affect the total amount of year-end bonus, and the gap is self-evident.
Can the year-end bonus for 2018 be issued after January 1, 2019?
As for whether the method of Levying Individual Income Tax by calculating the annual bonus at one time from January 1, 2019 is feasible, we don't know! It also depends on policy changes. If it does not exist, it is bound to increase the individual income tax burden of individuals with year-end bonus as the main source.
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