At present, many workers will have performance pay in addition to the basic salary, which is a wage system linked to the results of workers' work assessment. However, in China, the law stipulates that pre-tax deduction is also required when performance pay reaches the tax standard. I. Pre-tax Deduction Policy for Performance Wages "Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Adjusting the Method of Calculating Individual Income Tax for Individuals Obtaining Annual One-time Bonuses" (Guo Shui Fa [2005] No.9) stipulates that taxpayers who obtain annual one-time bonuses shall pay taxes separately according to their salary and salary income for one month, which shall be withheld and remitted by withholding agents at the time of payment. Article 3 of the document clearly stipulates that "the one-time bonus for the whole year also includes the annual salary and performance salary issued by the unit that implements the annual salary system and performance salary method according to the assessment situation." The specific tax calculation method is as follows: (1) Divide the annual one-time bonus obtained by employees in the current month by 12 months, and determine the applicable tax rate and quick deduction according to their quotient. If, in the month when the year-end one-time bonus is issued, the employee's wage income in that month is lower than the expense deduction stipulated in the tax law, the applicable tax rate and quick deduction of the annual one-time bonus shall be determined according to the above method. (2) The annual one-time bonus obtained by individual employees in the current month shall be taxed according to the applicable tax rate and quick deduction determined in Item (1) of this article. The calculation formula is as follows: 1. If the employee's salary in the current month is higher than (or equal to) the expense deduction stipulated in the tax law, the applicable formula is: tax payable = employee's one-time bonus in the current month × applicable tax rate-quick deduction. 2. If the employee's salary income in the current month is lower than the expense deduction stipulated in the tax law, the applicable formula is: tax payable = (employee's one-time bonus in the current month-the difference between employee's salary income and expense deduction in the current month) × applicable tax rate-quick deduction. (3) In a tax year, for each taxpayer, this tax calculation method. Other bonuses, such as half-year bonus, quarterly bonus, overtime bonus, advanced bonus, attendance bonus, etc. All of them are merged with the salary income of the current month, and personal income tax is paid according to the tax law. To make it easier to understand, here are a few examples: For example, the salary of a company employee in February 2009 was 3,600 yuan, and the year-end award was 2,000 yuan. Then the salary of the current month is taxed at (3600-2000) ×10%-25 =135 yuan, and the taxable income of the year-end bonus of the current month is: 2000÷ 12= 167, and it is determined that the income below 500 is taxed at 5%. Another example: the employee's salary in February 2009 was 1900 yuan, other conditions being the same. Then the monthly payroll tax is lower than the threshold of 100 yuan, so there is no need to pay taxes. The taxable income of the year-end bonus in the current month is: (2000-100) ÷12 =158, the tax rate is 5% when it is below 3 and 500, and the year-end bonus tax is 2000× 5% = 6500. Second, on the issue of tax payment vouchers, Article 9 of the Interim Measures for the Withholding and Remittance of Individual Income Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) stipulates that "when withholding taxes, withholding agents must issue tax withholding and collecting vouchers uniformly printed by tax authorities to taxpayers, and specify in detail the taxpayer's name, work unit, home address, resident ID card or passport number and other personal information. Because there are many taxpayers, it is not convenient to issue withholding and collecting vouchers one by one. With the consent of the competent tax authorities, it is not necessary to issue tax withholding and collecting certificates, but taxpayers should be informed of the tax withheld through certain forms. Where a taxpayer asks a withholding agent for a tax withholding certificate to grasp the tax basis, the withholding agent shall not refuse. Withholding agents should take the initiative to apply to the tax authorities for tax withholding and collection vouchers, so as to withhold taxes from taxpayers. " Regarding the problem of "no tax payment certificate", as a taxpayer, you can ask the withholding unit for the tax withholding certificate. If the withholding unit has no voucher, it can get it from the local tax authorities and issue it to you. If you don't need a tax payment certificate in that year, and the withholding unit has provided your personal tax payment information to the tax authorities, you will receive the personal income tax payment certificate for the previous year issued by the Provincial Local Taxation Bureau after April each year. The above is the introduction of how to deduct tax on performance pay. We know that the average worker's monthly wage income reaches 3,500 yuan, and the excess part must be levied. And if the employee's performance salary reaches the national tax deduction standard, it is also necessary to pay taxes.

Legal objectivity:

1. Can the performance bonus tax be deducted in China? Personal income tax should also be paid for performance appraisal rewards. According to Article 8 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, the scope of personal income mentioned in Article 2 of the Tax Law: (1) Wages and salary income refer to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. Two. Personal Income Tax Article 8 of the Individual Income Tax Law of People's Republic of China (PRC) "Individual income tax shall be paid by taxpayers and withheld and remitted by the units or individuals that pay the income." Article 8 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China "The scope of personal income mentioned in Article 2 of the Tax Law: wages and salary income refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment." Article 35 "When withholding agents pay tax payable to individuals, they shall withhold and remit the tax in accordance with the provisions of the tax law, pay it to the treasury on time, and keep special records for future reference. The payment mentioned in the preceding paragraph includes cash payment, remittance payment, transfer payment and payment in securities, objects and other forms. " Article 9 "The monthly tax withheld by withholding agents and the monthly tax payable by taxpayers shall be turned over to the state treasury within seven days of the following month, and a tax return shall be submitted to the tax authorities. Taxes payable on wages and salaries shall be levied on a monthly basis, and shall be turned over to the state treasury by withholding agents or taxpayers within seven days of the following month, and tax returns shall be submitted to the tax authorities. The taxable amount of wages and salaries in a specific industry can be calculated on an annual basis and paid in advance on a monthly basis. The specific measures are formulated by the State Council. " Therefore, it can be concluded from the above provisions that enterprises should do this for personal income tax: 1. Personal income tax shall be withheld and remitted by the withholding agent when the tax payable is actually paid to the individual. 2. Individual income tax shall be withheld and remitted by the withholding agent when the tax payable is actually paid to the individual. Enterprises should do this: withhold and pay personal income tax only according to the salary actually paid to individuals every month, and calculate the personal income tax withheld and paid in that month when the semi-annual assessment award is actually paid. Or enterprises can also adopt the year-end one-time bonus calculation method. The collection scope of personal income tax stipulated by the state includes the bonus income of employees, so the performance bonus certainly belongs to the collection scope of personal income tax. Because many employees' fixed wages may be the local minimum wage, the final income of employees can only reach the national standard of individual income tax if they add performance bonuses. Can the performance bonus tax be deducted? That's all.