The year-end bonus belongs to a part of personal income, and when it reaches a certain amount, it needs to pay the corresponding individual income tax.
 Calculation method and formula of annual one-off bonus of individual income tax:
 1. The annual one-time bonus refers to the one-time bonus paid to employees by withholding agents such as administrative organs, enterprises and public institutions according to their annual economic benefits and comprehensive assessment of employees' annual work performance. It also includes year-end salary increase, annual salary system and performance salary that units implement according to the assessment.
 2. Taxpayers who obtain a one-time bonus for the whole year shall pay tax separately as one month's salary and salary income.
 3. Taxpayers who obtain annual one-time bonus income in one month in installments can calculate and pay tax separately as one month's wage and salary income after consolidation.
 4. In a tax year, this tax method can only be used once for each taxpayer.
 Is the year-end bonus only available after one year of employment?
 If the rules and regulations formulated by the employer according to law or the agreement signed with the employee clearly stipulate that the company should pay, the employer should pay, and the employee is entitled to the year-end bonus. The original purpose of the year-end bonus is to reward and motivate employees. Normally, it is paid on the last working day of the accounting year. Even if it is on or around December 31 of the Gregorian calendar, it does not rule out that some enterprises will pay in two payments before the lunar year, before the lunar year, and after the lunar year.
 There is no "general" statement. There are tens of thousands of state-owned enterprises, large and small, in the country, and the time when they pay their salaries and bonuses is different. There are many time points: New Year's Day, before the Spring Festival (which may be the most common), and after the Spring Festival. In addition, there are also enterprise year-end bonuses that are not issued at one time. In short, there is no hard and fast rule, and it depends entirely on the decision of the enterprise itself. To sum up, the year-end bonus refers to that the employer attaches certain conditions to the year-end bonus and will not pay the year-end bonus to the employees until the relevant conditions are met (for example, whether to pay the year-end bonus depends on the company's performance). Individual income tax shall be paid on the following items of individual income in Article 2 of the Individual Income Tax Law:
 （1） Income from wages and salaries;
 （2） Income from remuneration for labor services;
 （3） Income from author's remuneration;
 （4） Income from royalties;
 （5） Business income;
 （6） Income from interest, dividends and bonuses;
 （7） Income from lease of property;
 （8） Income from property transfer; （9） Accidental income.
 Individual income tax shall be calculated on a consolidated basis according to the tax year for income derived by individual residents from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income"); Individual income tax shall be calculated monthly or sub item by item for non resident individuals who obtain income from items 1 to 4 of the preceding paragraph. Taxpayers who derive income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.