Bonus Tax Calculator

📖 Overview

An annual bonus can be taxed one of two ways. Under separate taxation the bonus is divided by twelve, the monthly bracket table supplies a rate and a quick deduction, and the tax equals bonus times rate minus that deduction. Under merged taxation the bonus joins your annual comprehensive income and is taxed with the yearly bracket table. Which one is cheaper depends on where you sit: people with lower income and larger deductions usually save by merging, because the threshold and itemised deductions get used up first, while higher earners generally do better with separate taxation since it keeps the bonus from pushing their comprehensive income into a steeper bracket. This tool runs both calculations under the annual reconciliation rules, shows the tax and the net bonus you actually receive side by side, draws a border around the cheaper option and prints the difference. Separate taxation also has cliff edges: once you pass 36000, 144000, 300000, 420000, 660000 or 960000 the tax jumps by more than the bonus itself, so an extra yuan can leave you thousands worse off. The tool checks whether your figure sits near one of those cliffs and lists the tax and net amount at every threshold. The two methods are not a matter of preference: for any given salary, deductions and bonus, exactly one of them produces less tax, and the winner flips as your income crosses certain lines. That is why estimating both matters rather than assuming last year answer still holds. The calculation also reports how much salary tax you pay under each route, since the bonus choice can shift the bracket your salary itself lands in.

✨ Features

• Computes separate and merged taxation at once, showing tax and take-home bonus, then flags the cheaper option and the gap between them The comparison updates every time you change a figure, so you can watch the gap shrink or widen as you adjust the bonus.
• Breaks out the intermediate numbers: annual salary, social insurance and housing fund, total deductions, and the rate applied to the bonus If the two methods tie, the tool says so instead of picking a side arbitrarily.
• Automatically detects whether your bonus sits near a bracket cliff and warns about the range where earning more means keeping less The warning names the specific yuan range to avoid, not just a generic hint.
• Lists all six thresholds with the tax and net amount at each, so you can talk to payroll before the money goes out Each row also shows what you would keep after tax at that exact figure.
• Accepts your own social insurance rate, special itemised deductions and other deductions for a result that matches your situation Leaving a deduction at zero is allowed, and the result simply reflects that you claimed nothing.
• Exports to CSV or copies the result as plain text for your records or to share with colleagues The exported file keeps the same column layout as the screen, so nothing is lost.

🚀 How to use

1. Enter your monthly gross salary, the number of months paid, and the bonus amount
2. Fill in your social insurance and housing fund rate, special deductions and other deductions
3. Press Calculate to compare the tax and net bonus under both methods
4. Read the cliff warning to see whether your bonus lands in a range where more pays out less
5. Use Export to save the result as CSV when you need a record

⚠️ Notes

• Reference only: built on the 5000 yuan monthly basic deduction and the current seven-bracket progressive table; your tax office settlement governs, and local surcharges or subsidies are out of scope
• Special cases excluded: regional rules, mid-year hiring or leaving, income from several employers and combined freelance income are not modelled, so if any of those apply to you the screen figure will drift from your settlement
• Cliffs reflect your inputs: the threshold table is calculated from the salary and deductions you entered, so it shifts if those change, so re-run it after a pay rise or a change in deductions
• Numbers only: zero or negative amounts and rates above 100 percent are rejected with a message, so correct them first, and empty fields are treated as zero rather than rejected
• Rules expire: the transitional policy allowing separate taxation of annual bonuses has an end date, so check the latest announcement, and the rules in force for the tax year you select govern the result