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Starting from 2022, the year-end bonus will be merged into the comprehensive income tax payment

Compensation for terminating the labor relationship exceeding 3 times the average salary is taxed separately

A few days ago，Beijing Municipal Finance Bureau、The Beijing Municipal Taxation Bureau of the State Administration of Taxation forwarded the "Notice of the Ministry of Finance and the State Administration of Taxation on the Convergence of Preferential Policies after the Amendment to the Personal Income Tax Law"。According to this notification，Resident individuals receive a one-time annual bonus，Obtained before December 31, 2021，Not included in the current year’s comprehensive income。But from January 1, 2022，Resident individuals receive a one-time annual bonus，It will be incorporated into the comprehensive income of the current year to calculate and pay personal income tax。

    Personal annual one-time bonus

Will be included in comprehensive income tax

According to the notice，Resident individuals receive a one-time annual bonus，Comply with the provisions of the "Notice of the State Administration of dafabet live casinoTaxation on Adjusting the Methods for Calculation and Collection of Personal Income Tax on Individuals Obtaining Annual One-time Bonuses"，Before December 31, 2021，Not included in the current year’s comprehensive income，The amount obtained by dividing the annual one-time bonus income by 12 months，Determine the applicable tax rate and quick calculation deduction according to the "Monthly Tax Rate Table"，Calculate tax separately。Resident individuals receive a one-time annual bonus，You can also choose to incorporate it into the current year’s comprehensive income to calculate taxation。But from January 1, 2022，Resident individuals receive a one-time annual bonus，Needs to be incorporated into the current year’s comprehensive income to calculate and pay personal income tax。

Heads of central enterprises receive deferred annual performance salary income and tenure rewards，Comply with the provisions of the "Notice of the State Administration of Taxation on the Collection of Personal Income Tax on the Deferred Cashing of Annual Performance Salaries and Term Rewards for Heads of Central Enterprises"，Before December 31, 2021，Also the same method as "resident individuals obtain one-time annual bonus"，But the policy after January 1, 2022 will be clarified separately。

Compensation for termination of labor relationship

Separate tax calculation for wages exceeding 3 times the average salary

According to the notice，The individual terminates the labor relationship with the employer and obtains one-time compensation income (including economic compensation paid by the employer、Living allowance and other allowances)，The portion within 3 times the average salary of employees in Beijing in the previous year，Exemption from personal income tax;dafabet live casinoThe portion exceeding 3 times the amount，Not included in the current year’s comprehensive income，Single application of comprehensive income tax rate table，Calculate tax。

In addition，One-time subsidy income obtained by individuals through early retirement procedures，It is also required to be evenly distributed based on the actual number of years between early retirement procedures and the legal retirement age。Determine the applicable tax rate and quick calculation deduction，Apply the comprehensive income tax rate table separately to calculate tax payment。

The unit sells houses to employees at low prices

　Tax must also be calculated separately

It’s worth noting，This notice also contains a policy for “units to sell houses to employees at low prices”。Notice stipulates: The unit sells housing to employees at a price lower than the purchase or construction cost，The price difference that employees pay less as a result，Comply with the provisions of Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Personal Income Tax Issues Concerning Units Selling Houses to Employees at Low Prices"，Not included in the current year’s comprehensive income，The amount obtained by dividing the spread income by 12 months。Determine the applicable tax rate and quick calculation deduction according to the monthly tax rate table，Calculate tax separately。

  Source:Beijing Youth Daily