年终奖单独计税，会产生新的年终奖临界点，发生“年终奖多发一元，到手收入少千元的”现象。
经过测算，年终奖共有6个临界点，分别是36000、144000、300000、420000、660000和960000，测算数据和示意图分别如下表和下图。
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年终奖单独计税入“坑”表 |
|||||||
|
年终奖 |
除以12的商数 |
适用税率 |
速算扣除数 |
应纳税额 |
多发奖金数额 |
增加税额 |
税后数额 |
|
36,000.00 |
3,000.00 |
3% |
0 |
1,080.00 |
34,920.00 |
||
|
36,001.00 |
3,000.08 |
10% |
210 |
3,390.10 |
1 |
2,310.10 |
32,610.90 |
|
38,566.67 |
3,213.89 |
10% |
210 |
3,646.67 |
2,566.67 |
2,566.67 |
34,920.00 |
|
144,000.00 |
12,000.00 |
10% |
210 |
14,190.00 |
129,810.00 |
||
|
144,001.00 |
12,000.08 |
20% |
1,410 |
27,390.20 |
1 |
13,200.20 |
116,610.80 |
|
160,500.00 |
13,375.00 |
20% |
1,410 |
30,690.00 |
16,500.00 |
16,500.00 |
129,810.00 |
|
300,000.00 |
25,000.00 |
20% |
1,410 |
58,590.00 |
241,410.00 |
||
|
300,001.00 |
25,000.08 |
25% |
2,660 |
72,340.25 |
1 |
13,750.25 |
227,660.75 |
|
318,333.33 |
26,527.78 |
25% |
2,660 |
76,923.33 |
18,333.33 |
18,333.33 |
241,410.00 |
|
420,000.00 |
35,000.00 |
25% |
2,660 |
102,340.00 |
317,660.00 |
||
|
420,001.00 |
35,000.08 |
30% |
4,410 |
121,590.30 |
1 |
19,250.30 |
298,410.70 |
|
447,500.00 |
37,291.67 |
30% |
4,410 |
129,840.00 |
27,500.00 |
27,500.00 |
317,660.00 |
|
660,000.00 |
55,000.00 |
30% |
4,410 |
193,590.00 |
466,410.00 |
||
|
660,001.00 |
55,000.08 |
35% |
7,160 |
223,840.35 |
1 |
30,250.35 |
436,160.65 |
|
706,538.46 |
58,878.21 |
35% |
7,160 |
240,128.46 |
46,538.46 |
46,538.46 |
466,410.00 |
|
960,000.00 |
80,000.00 |
35% |
7,160 |
328,840.00 |
631,160.00 |
||
|
960,001.00 |
80,000.08 |
45% |
15,160 |
416,840.45 |
1 |
88,000.45 |
543,160.55 |
|
1,120,000.00 |
93,333.33 |
45% |
15,160 |
488,840.00 |
160,000.00 |
160,000.00 |
631,160.00 |
从表1中可以看出，如果发放36000元年终奖，个税需要缴纳36000×3%=1080元，到手34920元。如果多发1元，也就是发放36001元年终奖，个税需要缴纳36001×10%-210=3390.1元，到手32610.9元。相比之下，多发1元年终奖，到手收入反而少了2309.1元。
其实，年终奖在区间36001-38566.67范围内，员工实际收入都不高于年终奖36000时的收入，也就是在该范围内，相对临界点增加的年终奖数额不高于应纳税额的增加值，示意图见下图，其他临界点的对应的区间范围可参考上表。
