Towards the end of the year, many companies are preparing for the year-end bonus, and recently, Ms. Peng from Jiangsu has encountered problems.
Ms. Peng, from Jiangsu, who is engaged in logistics work in the company, had a high fever at the end of last year, but insisted on working with illness due to insufficient manpower, and negotiated with the company many times during the period, hoping to arrange for herself to rest, and resigned on December 29 after no result. Thereafter, Ms. Peng filed a lawsuit demanding that the company pay the year-end bonus.
During the trial, the company argued that according to the company's relevant regulations, only employees who have completed the whole year can receive the year-end bonus, and Ms. Peng is one day short of meeting the requirements. The court held that the company should arrange necessary sick leave during the employee's illness, and determined that Ms. Peng could receive the year-end bonus for the year after working for one year. Start planning for my 2024
Is it mandatory to issue a year-end bonus?Under what circumstances can I receive the year-end bonus?Today, let's talk about the hot topic at the end of the year - year-end bonuses.
The year-end bonus refers to the uncapped reward given to employees by the company at the end of each year, which is an affirmation of the work performance in the past year.
Some companies have lucrative year-end bonuses and dinners, while others have nothing. The amount and form of the year-end bonus are generally adjusted by the enterprise itself according to the situation. A good year-end bonus system should have better evaluation indicators, evaluation methods, distribution rules, etc., which can effectively motivate employees and increase corporate cohesion.
Therefore, even if the year-end bonus is not paid, it is not illegal. However, this does not mean that it is legal and compliant not to pay the year-end bonus under any circumstances.
If the two parties have made an agreement on the year-end bonus, it will have a certain binding force on the unit from the agreement, and the year-end bonus must be issued to the employee, otherwise the unit's behavior will constitute a breach of contract and need to bear certain legal responsibilities.
Generally speaking, employees have the right to request bonuses from their employers in the following circumstances:
1) Meet the conditions for the payment of year-end bonuses stipulated in the rules and regulations of the employer;
2) The amount or calculation method of the year-end bonus is clearly stipulated in the labor contract;
3) The employer has made a commitment or decision to pay the employee a year-end bonus.
In addition, the employer should not arbitrarily decide the distribution object and distribution standard when issuing the year-end bonus, and should also follow the principle of fairness and reasonableness when formulating the rules for the payment of the year-end bonus.
Labor dispute arbitration institutions or courts will generally support the departing employee to receive a certain percentage of the year-end bonus. Like the departing employee, if the company's rules and regulations and the labor contract do not clearly stipulate the year-end bonus, according to the principle of equal pay for equal work, the labor dispute arbitration institution or court will generally support the "new employee" to receive a certain percentage of the year-end bonus.
Similar to the year-end bonus, there are 13 salaries and 14 salaries, which are shown by many companies when recruiting, is this the same as the year-end bonus?
1. The possibilities that can be obtained are different
As mentioned above, the year-end bonus is a bonus issued by the company at the end of the year according to the employee's one-year work performance, and its amount is directly linked to the employee's personal assessment results. In addition, it is also closely related to the company's operating conditions for the current year, because there is a certain degree of uncertainty in the company's operating conditions.
However, the "13th salary" and "14th salary" are mostly fixed incentives, which are generally written in the labor contract by the employer, or have corresponding clear provisions in the rules and regulations of the unit, so employees who join the company can get this benefit under normal circumstances.
2. Different tax payment methods
The year-end double salary is a fixed salary, which is actually a salary, and the amount of its payment is determined (one month's salary of the person), and the time and method of payment are also determined, and there is no other payment method and payment reason. Double pay at the end of the year has been separated from the nature of bonuses and has become the labor remuneration that workers should receive, which is fundamentally different from bonuses.
In 2019, China's individual income tax has been reformed, and the calculation method of the year-end bonus tax has also changed, but China's tax law reform has implemented a transition period for the year-end bonus taxation, from January 1, 2019 to December 31, 2021 (after the decision of *** research, it has now been extended to the end of 2023), there are two tax calculation methods for year-end bonuses, and employees can choose a more cost-effective tax calculation method.
The first is to calculate the tax separately, that is, the one-time year-end bonus income divided by the amount of 12 months of income, and calculate the individual income tax according to the comprehensive income tax rate table converted on a monthly basis, and the calculation formula is the tax payable = the applicable tax rate of the annual one-time bonus income - quick deduction.
Second, it is incorporated into the comprehensive income and taxed on an annual basis. After the reform of individual income tax in China, the income of employees' wages and salaries is calculated by the cumulative withholding method, and the so-called cumulative withholding method is to calculate the individual income tax according to the annual comprehensive income, so the annual one-time bonus obtained by employees can also be incorporated into the comprehensive income of the current year to calculate individual income tax.
The thirteenth salary is incorporated into the current month's salary, and the current month's salary is combined to pay individual income tax. Individual income tax payable = (current month's salary + double salary - special deduction - special additional deduction) Applicable tax rate.
Of course, because of the difference between the two, there will be differences in labor arbitration.
At the end of the year, the topic of the year-end bonus of 13 salaries has also frequently appeared on the hot search, causing many workers to complain. However, the understanding of the twists and turns is not very detailed, and now many companies confuse the year-end bonus with 13 salaries, and many workers do not know even if their legitimate rights and interests are infringed.
If you encounter a year-end bonus that is not paid, or a salary of 13 or 14 is not paid, you must not panic or be disappointed, and first see if there is an agreement in the contract. If it is determined that the employer has infringed upon its legitimate rights and interests, it must actively seek a lawyer to protect its rights.
Edit: Crowds.
Review: Rarity.
Legal review: Lawyer Xiao Yuan.