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X" _# v# R+ q3 X/ i</font><br /> <strong> <ignore_js_op> <img src="data/attachment/forum/201701/16/095356xdgyg69fkvzg6r90.jpg" alt="1484529532033.jpg" title="1484529532033.jpg" /> </ignore_js_op> </strong><font class="jammer">; v: P+ ^6 t, p& P4 O; X/ k8 p" a</font><br /> 离告别2016年只剩下十几天了，与即将到来的新年并行而至的，当然还有上班一族最关注的年终奖。一年的辛勤工作之后，下面综合梳理关于年终奖你必须要知道的五件事，告诉你领取年终奖的正确姿势。<font class="jammer">' _* w7 F; P, l# i& _</font><br /> <ignore_js_op> <img src="data/attachment/forum/201701/16/095359yvt0datbc83l3ppc.jpg" alt="1484529534694.jpg" title="1484529534694.jpg" /> </ignore_js_op> <br /> <span style="display:none">: C2 o" V4 X \' E* g</span><strong> 谁有资格拿年终奖?</strong><br /> <span style="display:none">; L6 Q( z6 j( b5 u</span> 年终奖虽然被看做员工奖金的一部分，但首先大家要明确，发放年终奖是各个公司企业根据自身盈利情况年底向员工发放的奖金。目前的法律、法规并无要求用人单位发放年终奖的具体规定，一般来说，年终奖的计算应该根据劳动合同或者用人单用的规章制度发放。<br /> <span style="display:none">5 O0 d( \$ Q% Y7 t6 H$ G</span> <ignore_js_op> <img src="data/attachment/forum/201701/16/095402qj3gppgc1pc511pq.jpg" alt="1484529543856.jpg" title="1484529543856.jpg" /> </ignore_js_op> <font class="jammer">( I0 Z1 m+ F' j8 }% u</font><br /> 简单来说就是：看、老、板、心、情!<br /> <span style="display:none">3 X( _2 o( @# F( k6 {- v</span> <ignore_js_op> <img src="data/attachment/forum/201701/16/095409a9llv9l5ufv5ft2q.jpg" alt="1450235786856891.jpg" title="1450235786856891.jpg" /> </ignore_js_op> <br /> <span style="display:none">0 T" V; z- d" l' n3 [2 j& G</span><strong> 用人单位有权随意扣发年终奖金吗?</strong><font class="jammer">2 i- j+ ^) h0 L) ~</font><br /> 如果劳动合同明确约定年终奖金属于劳动报酬的一部分，或者用人单位将发放年终奖金明确规定在规章制度里，那么用人单位不能无故扣发员工的年终奖金。<br /> <span style="display:none">' P% U: ]4 R4 c: s) R4 U* D</span> 第二种情况是，年终奖金是用人单位给员工的一种特殊奖励，不适用所有员工，不属于劳动报酬的一部分，这部分情况用人单位可以根据经营状况和员工的工作表现自主决定是否可以发放此类年终奖。<br /> <span style="display:none">7 w- W" a: y# `* a/ N* Y0 b</span> 还是一句话：看、老、板、心、情!<br /> <span style="display:none">/ u* ^! J4 X0 M3 C) c4 z</span> <ignore_js_op> <img src="data/attachment/forum/201701/16/095424q8iryry98rxyxzu7.jpg" alt="1450235805982071.jpg" title="1450235805982071.jpg" /> </ignore_js_op> <br /> <span style="display:none">. M. M3 Q+ V, r2 u4 b1 C</span><strong> 提前离职、新进职工当年可以拿到年终奖吗?</strong><br /> <span style="display:none">2 B% k. m& m% [+ Y</span> 如果劳动合同或公司规章制度都未对年终奖有明确规定，按同工同酬原则，劳动争议仲裁机构或法院一般会支持离职职工得到一定比例的年终奖。<font class="jammer">! Q9 y2 r0 J# z8 s</font><br /> 和离职员工一样，如果公司规章制度和劳动合同都未对年终奖明确规定，按同工同酬原则，劳动争议仲裁机构或法院一般会支持“新进员工”得到一定比例的年终奖。<br /> <span style="display:none">3 h, D" V: D9 X: E N</span> <ignore_js_op> <img src="data/attachment/forum/201701/16/095444pq2wzm2jgw9gmdit.jpg" alt="1450235816554679.jpg" title="1450235816554679.jpg" /> </ignore_js_op> <br /> <span style="display:none">' K6 f4 w {* h0 s</span><strong> 实物折抵年终奖的做法合理吗?</strong><font class="jammer">( a) w/ C8 F' w# t+ O$ o w7 L</font><br /> 《工资支付暂行规定》第五条规定，工资应当以法定货币支付，不得以实物及有价证券替代货币支付。由于年终奖属于工资性质，因此年终奖的发放不能以实物抵发。<br /> <span style="display:none">+ ^; w" }( ?% ?) R</span><strong> 年终奖多发一元，少拿一千?!</strong><br /> <span style="display:none">2 H" L" _( Y) q8 T8 W( o' \! Q</span> 根据国家有关规定，在一个纳税年度内，对每一个纳税人，年终奖的计税办法只允许采用一次。最郁闷的莫过于老板一高兴，年终奖多发一元钱，但结果拿到手的奖金却少了一千多元。年终奖在1.8万、5.4万、10.8万、42万、66万和96万这几个临界点，会出现年终奖多发1元，税后收入反而减少的情况。比如：发18001元比18000元多纳税1155.1元;而如果发960001元则比960000元多纳税88000.45元。<br /> <span style="display:none">- Q. `, j& `. a! d% H</span> 看来，年终奖并不是越多越好，而是要“又多又巧”。这对公司财务人员采取合适的发奖方式，以及调整年终奖额，是一项高智商的考验。<br /> <span style="display:none">* `" w: l- `/ ]</span><strong> 新闻多看点</strong><br /> <span style="display:none">. k/ G3 ^( \; a- U</span><strong> <ignore_js_op> <img src="data/attachment/forum/201701/16/095452h2zjpn771qz727t7.jpg" alt="1450235829108956.jpg" title="1450235829108956.jpg" /> </ignore_js_op> </strong><font class="jammer">3 x# k0 H: E4 g6 K</font><br /> <strong> 感动!离职四年 前老板主动补发年终奖</strong><br /> <span style="display:none">/ z% F# f, l; L) i* }, }% V</span> 2011年底，重庆某公司突遇困难，处境艰难，90多名员工被迫离开，走之前，老板多发了半个月工资。今年10月，离职的员工们突然被拉进一个QQ群里，管理员告诉他们，又要补发年终奖……目前，老板已给离职的73人补发了年终奖，根据职位不同，年终奖的金额在1000至8000元不等，共计27万余元。这是怎么回事?原来，2011年，老板曾许诺发放2个月工资作为年终奖，因公司遇到困难，这份承诺没能及时兑现。4年后，公司经营状况有了好转，老板选择补发剩余的钱。<font class="jammer">8 e$ b$ q2 {# e" G8 R; g, _3 Z</font><br /> <font class="jammer">7 q" N* W% g3 j2 W* N/ Y</font><br /> </td></tr></table> <div class="ptg mbm mtn"> <a title="年终奖" href="misc.php?mod=tag&id=112" target="_blank">年终奖</a></div> </div> <div id="comment_98737" class="cm"> </div> <div id="post_rate_div_98737"></div> </div> </div> </td></tr> <tr><td class="plc plm"> <div class="mtw mbw"> <h3 class="pbm mbm bbda">相关帖子</h3> <ul class="xl xl2 cl"><li>• <a href="thread-93739-1-1.html" title="年终奖调查结果出炉:半数白领只有＂年终＂没有＂奖＂" target="_blank">年终奖调查结果出炉:半数白领只有＂年终＂没有＂奖＂</a></li> </ul> </div> </td> </tr> <tr id="_postposition98737"></tr> <tr> <td class="pls"></td> <td class="plc" style="overflow:visible;"> <div class="po hin"> <div class="pob cl"> <em> <a class="fastre" href="http://www.wa57.com" target="_blank"/>有没有最便宜的香港虚拟主机推荐?</a> </em> <p> </p> </div> </div> </td> </tr> <tr class="ad"> <td class="pls"> </td> <td class="plc"> </td> </tr> </table> <script type="text/javascript" reload="1"> aimgcount[98737] = ['45400','45401','45402','45403','45404','45405','45406']; 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