A year-end bonus is a sum of money paid to employees at the end of the year. It is intended to be motivational tools that encourage employees to keep goals in mind and take action in their everyday work to help the company achieve those goals. It’s a delightful thing to receive, but it can’t always be expected.

年终奖是年底企业发放给员工的一笔款项（a sum of money ），旨在（intended to be）激励员工牢记目标，并在日常工作中付诸行动，帮助公司实现这些目标。获年终奖值得高兴，却不宜奢望（expected 此处不应该翻译为期望，期望是要有的但是不能奢望）。

There are some jobs that come with built-in year-end bonuses, which may be calculated in numerous ways. A bonus could constitute a percentage of hours billed, a percentage of sales, or a percentage of the company’s profits for the year. The bonus is actually subject to many different forms of calculation, and some may be based on what the company can afford, how many years the employee has worked for a company, or on merit.

有些工作自带（built-in ）愿意为内置的年终奖，其计算方式（calculated）改变词性多种多样。奖金可以按时薪（hours billed）小时收费、销售业绩（sales）或公司当年利润的比例来计算。实际上，奖金有多种计算形式，有些可能是基于公司可承担的额度（what），员工的工作年限（how many years）年限真滴很符合这种文章，而不是年数或功绩（on merit.）。

Amount of these bonuses vary too. Employees who’ve worked longer for a company may get a larger bonus, and those with higher standing might get more. Other companies give the same amount to each employee.

这些奖金的数额也不尽相同（vary too）。工作时间越长，职位越高（higher standing ），奖金就越多。也有些公司给每个员工发放相同数额的奖金。

It's important to note that this money is subject to taxes as part of an employee’s pay. Employers may want to make sure each worker gets a certain amount of “cash in pocket” and may calculate the taxes on a bonus so an employee receives a set amount. This isn’t always the case, and since the bonus constitutes extra money received, it may be taxed at a higher bracket.

值得注意的是（important to note），这笔奖金是员工工资的一部分，需要缴税（subject to taxes）。雇主可能希望每名员工都能得到一定数量的“到手奖金（cash in pocket）”，所以会通过计算对奖金征收的税款（the taxes on a bonus ），确保员工收到一定的奖金数额。但情况并非总是如此，奖金属于额外收入，因此可能税率更高（at a higher bracket在更高的等级，偏正改主谓）。

Though year-end bonuses are often given at the end of the year, some employees receive bonuses at the end of fiscal years, which can vary by company.

虽然年终奖通常在年底发放，有些员工则是在财政年度（fiscal years）的末期获得奖金，具体时间因公司而异（vary）。

Accounting Principals, a leader in the staffing and recruitment of accounting and finance professionals, today released the results of its annual Holiday Bonus and Hiring Survey. The survey found that while bonuses are increasing in value by 66 percent this year, bonuses overall are becoming more scarce. This year, 63 percent of U.S. HR or hiring managers indicated that their company plans to give its employees a monetary holiday bonus, down from 75 percent in 2016. Those who get a bonus are seeing the average anticipated holiday bonus rise to $1,797, compared to $1,081 in 2016 and $858 in 2015.

Accounting Principals平台在会计金融专业人员（accounting and finance professionals）人事招聘（staffing and recruitment）领域处于领军地位。2017年10月25日，Accounting Principals发布了一年一度的年终奖金（annual Holiday Bonus）和招聘调查结果。调查显示，2017年年终奖增值66%，但是总体上奖金越来越少（more scarce）。今年，63%的美国人事经理（hiring managers）表示他们的公司计划给员工发放年终奖金，相比（from）2016年的75%有所下降。平均年终奖金将会增至1797美元（约合人民币11678元），而2016年和2015年分别是1081美元（约合人民币7025元）和858美元（约合人民币5576元）。

The Accounting Principals Holiday Bonus and Hiring Survey polled more than 500 U.S. HR and hiring managers, between August 25 and September 6, 2017, and explored company holiday rewards and hiring trends.

2017年8月25日至9月6日期间，Accounting Principals对500多名美国人事经理进行了年终奖和招聘调查，并研究（explored）了公司年终奖和招聘趋势。

Although over one third of respondents noted their organizations were not planning to give out bonuses this year, many of these companies are still giving payouts to their employees in other forms. The biggest reason listed is that their company intends to provide other employee perks throughout the year (39 percent). For the first time, the second most rpopular reason listed was that companies are giving charitable donations in lieu of a bonus, with over one third (38 percent) of respondents noting their company plans to give donations on behalf of employees, compared to just 7 percent in 2016.

尽管超过三分之一的调查对象表示自己的公司今年没有发放年终奖的计划，但是许多公司仍然以其他形式（ in other forms）为员工支付费用（giving payouts ）。其中（listed），公司全年为员工提供额外津贴（perks）的形式所占比重最大（39%）。慈善捐赠取代了（in lieu of ）奖金，第一次成为排名第二的公司支付费用形式（翻译顺序可以改变，也可以不变，看情况）。超过三分之一（38%）的受访者表示其公司计划替 （on behalf of 为了）员工进行捐赠，而（compared to ）在2016年，这一比例仅仅为7%。

In the financial year-ending 2017 (April 2016 to March 2017), the combined value of all bonuses paid in Great Britain was a record £46.4 billion, growing by 6.5% on the financial year-ending 2016, surpassing the previous highest amount seen in the previous financial year.

在2017财政年度（2016年4月至2017年3月），英国支付的奖金总额（combined value ）达464亿英镑（约合人民币4074亿元），比2016财政年度的最高水平增长了6.5%，创历史新高（简洁）（surpassing the previous highest amount seen in the previous financial year.）。

The financial and insurance activities industry paid the highest average bonus per employee, at slightly under £14,770, while the health and social work industry paid the lowest average bonus per employee at close to zero.

金融和保险业员工的平均奖金最高，接近（slightly under）14770英镑（约合人民币13万元），而医疗卫生和社会工作者的平均奖金最低，近乎为零。

The average bonus per employee at the whole economy level in the financial year-ending March 2017 has increased to slightly over £1,600, an increase of 5.3% over the financial year-ending March 2016.

从整体经济水平来说，2017财政年度所有员工的平均奖金增加到1600多英镑（约合人民币1.4万元），比2016财政年度增加了5.3%。

The average guaranteed bonus or annual wage supplement (AWS), received by employees in Singapore, beyond their 12-month salaries, is approximately 1.45 months, according to Jobstreet.com new Job Outlook and Bonus survey.

据求职工作街网站最新发布的职业前景（Job Outlook ）和奖金调查显示，新加坡的工作者除12个月工资外，所获得的平均保证奖金（guaranteed bonus）或年终奖约为1.45倍月薪。

However, about 30 percent of the respondents stated that they did not receive any AWS last year. More than 35 percent of respondents did not receive any performance-based bonus too.

但是，约有30%的调查对象称，去年并没有获得任何年终奖。逾35%的调查对象表示，也没有收到任何绩效奖金（performance-based bonus ）。

Listed companies and foreign incorporated firms that plan to give year-end bonuses are expected to award an amount equivalent to 1.82 times monthly salary ahead of the upcoming Lunar New Year holiday, a survey released by online job bank yes123 showed Monday.

2017年12月25日，网上就业银行（online job bank）yes123公布的一项调查显示，计划发放年终奖的上市公司（Listed companies）和外国公司（foreign incorporated firms 外国注册的公司就是外国公司），预计将在即将到来的农历（Lunar）新年假期之前发放年终奖，奖金约为月薪的1.82倍。

However, year-end bonuses planned by employers not listed on the local equity market will be lower at 1.2 times monthly salary on average, while the average for listed and unlisted firms combined is expected to hit 1.45 times monthly salary, according to the survey.

不过，该调查显示，未在本地股市上市的公司（not listed on the local equity market）计划发放的平均年终奖略低，约为月薪的1.2倍，而上市公司和非上市公司（unlisted firms）的总体平均年终奖预计将达（hit）到月薪的1.45倍。

According to a survey conducted by Chinese career platform Zhaopin among 11,500 white collar workers, just over half (50.9%) of respondents said they did not get any year-end bonus in 2016. In 2015, that number was even higher at 66%.

根据中国求职平台招聘网对11,500名白领的一项调查，有一半（50.9%）的受访者表示，他们在2016年没有获得任何年终奖金。2015年，这个数字更高达66%。

Those who did get a bonus were given an average of 12,821 yuan, and 39.5% received it by the end of 2016. Perhaps unsurprisingly, the finance and real estate/construction industries offered the highest average year-end bonuses 17,241 yuan and 16,839 yuan respectively.

奖金获得者的人均奖金为12821元，到2016年底获得奖金的比例为39.5%。金融和房地产/建筑业的平均年终奖最高，分别为17241元和16839元，这也许不足为奇（Perhaps unsurprisingly）。

Location wise, workers in Beijing were best off with an average bonus of 15,846 yuan.

从地点上看（Location wise），北京的工作者获得的年终奖最高，平均奖金为15846元。

Employees’ satisfaction with their bonuses remained at a low level of 2.18 out of 5. Employees with less than one year’s experience were most satisfied (2.45) due to relatively low expectations.

员工对奖金的满意度维持在2.18分的低水平，满分为5分（out of 5.）。因为期望相对较低，有一年以下工作经验的员工满意度最高（2.45分）。