Don't fall into the less bonus multiple traps

Year you bonuses if the six are likely to fall into the trap of less prone to an annual payment of bonuses when know bonus in the most painful thing? not your prize money less than the others, but your more bonuses than others, but received less money than others.　　This is not a joke, because bonuses appear in computing the tax rates should apply a critical point, as long as more than threshold, no matter how much more than the tax rate changes. starting from September this year the new personal income tax law implementation, compared to last year, the tipping point has changed. Bonus has a tipping point "for bonus issue, many companies do not pay full attention to the employee's actual interests, often " much less " situation." Hangzhou Allied signal registered tax senior accountant Qian Xiaohui gave a last example: an organization for employees to award year-end Awards, one of the employees is 2
$ 4,000, and the other is $ 25,000, under the old tax law, to be the former tax $ 2,375, the latter has to pay a tax of $ 3,625, "it to something like, which bonuses $ 1000 more than the former in name, but have to pay $ 1250, turn out to actually get paid much less than $ 250."　　Occurred this situation is because two people a tax by corresponds to of rates occurred has changes. in accordance with the national tax law of related provides, employees year-end Award applies Yu which level of rates is under year-end award divided by 12 months of commercial to determines of. in accordance with the old tax law, 24,000 yuan divided by 12 just is 2000, dependent 10% of rates, and 25,000 yuan divided by 12 has beyond 2000, corresponds to of is 15% of rates. But with the increase of the amount, difference between increased taxes and bonuses will be getting smaller and smaller, until the two happened. then return to the bonus increases larger than
Rate of increase in the tax status of that bonus after taxes can have. "It's as bonus in a trap, multiple bonuses in a band but would not pay off."　　Qian Xiaohui says.　　The new tax "located" 6 calculation of traps in accordance with Qian Xiaohui, the old tax law since 9-level rates, resulting in 8 bonus "trap", the minimum threshold is $ 6,000 (see table). This year September new a tax law implementation Hou, rates by 9 level reduced for 7 level, minimum a tipping point becomes 18,000 yuan (see table II), "trap" also corresponding reduced for 6 a, also is 6 a bonus interval, respectively is: [18,001 Yuan-19283.33 Yuan], and [54,001 Yuan-60187.5 Yuan], and [108,001 Yuan-114,600 Yuan], and [420,001 Yuan-447,500 Yuan], and [660,001 Yuan-706538.46 Yuan], and
[$ 960,001-$]. the highest one, for example, if the bonus was $ 960,000, tax of $ 330,495. If the bonus is $ 960,001, should pay taxes will reach $ 418495.5, far away 88000.5. in this section, until the end of year awards increased to $ 1.12 million, will only occur with multiple bonus actually would have been.　　Qian Xiaohui said, these constant of interval is for year-end award issued month employees working reached 3,500 Yuan Shi of situation, if employees working no reached 3,500 Yuan, calculation Shi to first took out part year-end award complement month working, then then is should cross a tax. such as year-end Award for 24,100 Yuan, month working for 3,400 Yuan, calculation Shi first with year-end award of 100 Yuan complement working, by year-end award 24,000 yuan tax. Reasonable arrangements bonuses to employees
Lee now more and more companies realize that there is a less prone issuing bonus, started to arrange bonus increases the employee's net income, "in addition to companies deliberately point bonus pin, both businesses and individuals to have some way to avoid these traps, such as regulation of enterprises between wages and bonuses."　　Qian Xiaohui says.　　Employees earning $ 120,000 for example. According to the original paid 5,000 dollars a month, year-end Awards grant of $ 60,000, total income tax of $ 11,995. programme adjustments to pay 6,000 yuan per month, year-end Awards grant of $ 48,000, should pay taxes to drop to $ 6,435, employees ' net income increased by $ 5,560. Qian Xiaohui says, this principle of operation is the rate of salary and bonus in any applicable jobs which blocks of a corresponding reduction in income, like the original package $ 60,000 bonus rate is 20%, wage rates are 3%, so