how to calculate the individual income tax for the one-off bonus at the end of the year has always been closely related to each of us. From October 1, 2018 to December 31, 2018, we first raised the basic deduction standard of salary income to 5000 yuan per month, and calculated the tax according to the new tax rate table, without special additional deduction.
From January 1, 2019, the income from labor remuneration, manuscript remuneration, royalties and other three items shall be combined with wages and salaries to calculate tax payment, and special additional deduction shall be implemented.
As for the calculation of salary from October to December 2018, it means that the tax belongs to October to December. Note that it is not the time point of tax declaration. To be more popular, it means that the personal tax of October 2018 reported in November 2018 is applicable to the new expense standard of 5000 yuan and the new tax rate table; the personal tax of September 2018 reported in October 2018 is applicable to the old expense standard of 3500 yuan and the old tax rate table.