What Is a Year-End Bonus?

什么是年终奖？

The term year-end bonus refers to a form of compensation paid by employers to their employees in addition to their wages or salaries. Put simply, a year-end bonus is a reward that companies pay their workers. The amount paid can vary but is usually based on an employee's position and salary. It is commonly tied to performance metrics, which means it can depend on whether certain milestones are met. Year-end bonuses may be made in different forms, including lump-sum payments in cash, to reward individuals for their hard work and dedication.

年终奖一词是指雇主在工资或薪金之外支付给员工的一种补偿形式。简单地说，年终奖是公司支付给员工的奖励。支付的金额会有所不同，但通常基于员工的职位和工资。它通常与绩效指标相关联，这意味着它可能取决于是否达到了某些里程碑。年终奖可能以不同形式发放，包括一次性支付现金，以奖励个人的辛勤工作和奉献。

Understanding Year-End Bonuses

关于年终奖

Compensation comes in many forms. Depending on the nature of the work and the type of company, employers may offer their employees salaries, wages, commissions, retirement plans, health benefits, stock options, and tips. Another type of compensation is the year-end bonus, which may also be called an annual or Christmas bonus.

薪酬有多种形式。根据工作的性质和公司的类型，雇主可以向员工提供薪水、工资、佣金、退休计划、健康福利、股票期权和小费。另一种类型的薪酬是年终奖，也可以称为年度或圣诞节奖金。

Year-end bonuses are offered by companies of different sizes, from small businesses to large multinational corporations. As noted above, it is normally tied to an employee's performance over the calendar or fiscal year. So employees who meet their sales quotas or other metrics may qualify for one. In some cases, anyone who exceeds their goals may be entitled to higher bonuses. It isn't uncommon for top executives and employees of financial firms on Wall Street to receive large bonuses at the end of the year.

从小型企业到大型跨国公司，不同规模的公司都提供年终奖。如上所述，它通常与员工在日历或财年的绩效挂钩。因此，达到销售配额或其他指标的员工均可能有资格获得。在某些情况下，任何超出目标的人都可能有权获得更高的奖金。华尔街金融公司的高管和员工在年底获得巨额奖金并不罕见。

Year-end bonuses are often paid in cash as lump sums. Some companies, though, may choose to compensate their employees in other ways. This may include supplemental vacation days, gifts, or in-kind transfers of stock. Bonuses fluctuate depending on the economy and the year's performance, but in most years the amount is substantial.

年终奖通常以现金形式一次性发放。不过，一些公司可能会选择以其他方式补偿员工。这可能包括增补假期、礼物或股票实物转让。奖金根据经济和当年的绩效表现而波动，但在大多数年份，奖金数额都很可观。

Some companies may include these bonuses in their employees' contracts to encourage consistent results. Contractual year-end bonuses are more often offered to executive management when they are hired or promoted, and might not be tied to the company’s performance at all. In this capacity, the bonus can serve as a hiring and retention tool to keep key personnel on board with a company when job openings at rival companies offer higher base salaries.

一些公司可能会将这些奖金纳入员工合同中，以鼓励持续的业绩。合同年终奖通常是在高管被聘用或晋升时发放的，可能与公司业绩完全无关。在这种情况下，当竞争对手公司的职位空缺提供更高的基本工资时，奖金可以作为一种招聘和留住关键员工的工具。

Special Considerations

特殊考量

Companies and employees may choose to defer payment of a year-end bonus until the next year. So rather than receiving it in December, an employee may receive their bonus in January or February. This option allows workers to push any additional tax burden to the next year. So although the employee qualifies for the bonus this year, the tax consequences don't apply until they receive the bonus the following year. This allows an employee to plan for the windfall at the end of the next year.

公司和员工可以选择将年终奖推迟到下一年发放。因此，员工可能会在1月或2月收到奖金，而不是在12月收到。该选择允许员工将任何额外的税收负担推迟到下一年。因此，尽管员工今年有资格获得奖金，但税收影响直到他们第二年收到奖金时才适用。这使得员工可以为下一年年底的意外之财做计划。

How to Use a Year-End Bonus

年终奖的使用

There are several ways you can choose to use your year-end bonuses. But before you do, it's always a good idea to weigh out the options so you make the right choice.

你可以选择几种方式来使用年终奖金。但在此之前，权衡各种选择总是一个好主意，这样你才能做出正确的选择。

1.Spend it. This is the first inclination that people have when it comes to their bonuses. Because it's a reward for good performance, you may be tempted to go shopping and make big purchases, whether the payout is big or small. Maybe you want a new TV or need a new laptop. Or you could use it to make those much-needed repairs on your car.

1.花掉它。这是人们在谈到奖金时的第一倾向。因为这是对良好表现的奖励，你可能会忍不住去购物和购买大件商品，无论支出是大还是小。也许你想要一台新电视或一台新笔记本电脑。或者你可以用它对你的汽车进行急需的修理。

2.Pay down debt. This is extra cash that may not have had, so it's always a good idea to clear your debt. You can pay down your credit cards, and student loans. You may even choose to make a prepayment toward your mortgage to cut down your principal balance.

2.偿还债务。这是可能没有的额外现金，所以清除债务总是一个好主意。你可以还清信用卡和学生贷款。你甚至可以选择提前偿还抵押贷款来减少本金余额。

3.Put it into savings. If you have little to no debt, consider setting your bonus aside into a savings account, a certificate of deposit (CD), or another investment vehicle. If you have room, you may choose to put it into and top off your retirement account.

3.把它存起来。如果你几乎没有债务，考虑将你的奖金存入储蓄账户、转变为大额存单或其他投资工具。如果你有存款，你可以选择把它存入你的退休账户。

（英文来源：Investopedia）