公司14薪是不是就没有年终奖-劳动争议法律援助-法律咨询免费平台-国际律师联盟

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问题	公司14薪是不是就没有年终奖
释义	法律分析：14薪是一年除支付12个月工资外，额外给予两个月的工资奖励。年终奖是公司年末给予员工的一种奖励。是两种奖励，是否发放由公司决定。个人所得税对两者有不同的税率，可见应互不冲突。法律依据：《个人所得税法》第三条　个人所得税的税率：（一）综合所得，适用百分之三至百分之四十五的超额累进税率（税率表附后）；（二）经营所得，适用百分之五至百分之三十五的超额累进税率（税率表附后）；（三）利息、股息、红利所得，财产租赁所得，财产转让所得和偶然所得，适用比例税率，税率为百分之二十。
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