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企业年终奖的个税应该怎么算
更新时间： 2020-10-14 00:00:00  

1、发放年终奖的当月工资高于3500元时，年终奖扣税方式为：年终奖乘以税率减速算扣除数，税率是按年终奖除以12作为“应纳税所得额”对应的税率。

2、当月工资低于3500元时，年终奖个人所得税等于年终奖减3500减月工资的差，再乘以税率减速算扣除数，税率是按年终奖减3500减月工资的差，除以12作为“应纳税所得额”对应的税率。

关键词： 企业 年终 应该 怎么

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