Everyone can only use the annual bonus tax law once a year. /kloc-you can choose to use the annual bonus for tax calculation when paying bonuses in October, but you can't use this method when paying bonuses in the future; You can also choose not to.

Selective use

Tax calculation method: 52,000/12 = 4,333.33, less than 4,500, the taxable rate is 10%, and the quick deduction is 105.

Then the personal income tax of bonus = 52000 *10%-105 = 5059, and the normal tax payment of 40,000 yuan = 40000 * 30%-2755 = 9245, and the total monthly tax = 14304.

Do not choose to use

Tax calculation method: combined with the monthly salary, the taxable income exceeds 88,000, the tax rate is 45%, and it is deducted quickly 13505.

Then personal income tax = (40000+52000) * 45%-13505 = 27895.