Dalian financial outsourcing company tells you that the year-end bonus in 2021 will be paid in 2022. What year is the income?


A few days ago, the topic of personal year-end bonus has changed and become a hot topic.

From January 1, 2022, the year-end bonus will be included in the current year's comprehensive income to calculate and pay individual income tax, while the year-end bonus income in this year (2021) can still be taxed separately.

Some friends asked, the year-end bonus assessed in 2021 is actually paid by the company in February 2022. Does this year-end bonus belong to the income of employees in 2021?

If the year-end bonus is included in the comprehensive income tax, do I need to consider this income when calculating the comprehensive income in 2022?

If I want to tax this year-end bonus separately, can I still do it?

Today, Dalian financial outsourcing company takes you to have a look~


The tax period is determined by the actual payment time

Although the year-end bonus of 2021 is only issued in February 2022, according to the caliber of individual income tax, the tax period is February 2022, and the declaration is made in March 2022.The tax period is 2022, so this income is included in 2022.

Then the problem is very clear. Naturally, this will not be included in the final calculation in 2022. If the separate taxation policy for the three-year-end bonus does not continue (2019-2021), then the year-end bonus issued in 2022 will not be taxed separately.

In fact, the tax period is determined by the actual payment time.

The individual income tax withholding declaration form also has a clear explanation on this.


Four time points for wages and salaries

There are four main key time points for taxpayers' wages and salaries The time of wages and salaries, the time of wages and Salaries Income (tax period), the time of individual income tax withholding (taxable) and the time of individual income tax payment (Declaration) are as follows:, If we have a clear understanding of the four time points, we can easily understand the above problems.

1. Time of salary

The time of wages and salaries is recognized in accordance with the accrual basis principle, which refers to the period in which the taxpayer's income belongs, which can be easily interpreted as the period during which an individual pays labor to obtain such income.

Xiao Wang, an employee, is employed in the enterprise in August 2021. Through the work of the current month, he should receive 5000 yuan of salary. The time when the enterprise should pay Zhang a salary of 5000 yuan in August is August 2021.In August, the company's accountant should keep accounts on the accrual basis.

2. Time of salary

The period of wage and salary income is the time when the withholding agent pays the taxpayer's taxable income, that is, the month in which the income is paid.

Employee Xiao Wang received the salary in August from the enterprise in September;Then Xiao Wang's salary is in September.And the withholding agent of the month in which wages and salaries are paid should deduct personal income tax.For example, if the salary of August is actually paid in September, then the tax period here is September.

3. Individual income tax withholding (taxable) time
The withholding agent shall, in accordance with the provisions of the individual income tax law of the people's Republic of China, withholding agent shall, in accordance with the provisions of the individual income tax law, withholding or withholding tax, pay it to the Treasury on time, and make special records for future reference.

The simplest understanding of this provision is: when the payment is made, the withholding obligation will be generated; if the payment is not made, the withholding obligation will not be generated, and the cash receipt and payment system will be followed.

Since the enterprise did not pay Xiao Wang's salary in August, it should not deduct his personal income tax in August;In September, Xiao Wang was paid the salary in August, so the personal income tax of August salary should be withheld in September.

4. Individual income tax payment (Declaration) time

According to the individual income tax law of the people's Republic of China, the time for individual income tax payment (Declaration) is before the 15th of the next month when the withholding (taxable) time occurs.In the above-mentioned cases, the enterprise only has wages due in August, but no actual wages. Therefore, the employees have no tax liability. The individual income tax that the enterprise should deduct is zero. Therefore, when reporting in September, the individual income tax declaration is zero.

Having said so much, it is still the key point at the beginning of the article. We should recognize the payment period, that is, the period of salary income here. This period is equal to the actual payment period of wages, equal to the withholding agent's withholding tax time, and equal to the period of individual income tax.

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