年终奖 /nián zhōng jiǎng/（Annual year-end bonus）是指每年度末企业给予员工不封顶的奖励，是对一年来的工作业绩的肯定。
年终奖的发放额度和形式一般由企业自己根据情况调整。好的年终奖办法要有较好的考评指标、评价方法、发放规则等等相应的各项制度，可以有效激励员工，增加企业凝聚力。
过年了，在正常薪水之外，再给员工或者下属发点儿红包和礼品，作为年终奖励，这个规矩老早就有。在民国，商店的伙计、作坊的工匠、公司的职员、当铺的朝奉，一般都能拿到年终奖。奖励的形式主要是发红包。红包有大有小，要看受奖人的级别，也看发奖人的器量，更要看当年“单位”的效益和大伙的工作表现。那时候，绝大多数的商铺和作坊都有一批学徒，也就是见习期还没结束的新手，学徒一般是没有工钱的，老板只管食宿，不给工资。可是，年终奖却少不了，碰到出手大方的老板，有的学徒到年终能拿到二三十块大洋的红包。即使老板再小气，年终也会摆上一桌，管学徒一顿好饭，这顿好饭也可以算作是年终奖。
历史记载
商家的年终奖
过年了，在正常薪水之外，再给员工或者下属发点儿红包和礼品，作为年终奖励，这个规矩老早就有。在民国，商店的伙计、作坊的工匠、公司的职员、当铺的朝奉，一般都能拿到年终奖。奖励的形式主要是发红包。红包有大有小，要看受奖人的级别，也看发奖人的器量，更要看当年“单位”的效益和大伙的工作表现。那时候，绝大多数的商铺和作坊都有一批学徒，也就是见习期还没结束的新手，学徒一般是没有工钱的，老板只管食宿，不给工资。可是，年终奖却少不了，碰到出手大方的老板，有的学徒到年终能拿到二三十块大洋的红包。即使老板再小气，年终也会摆上一桌，管学徒一顿好饭，这顿好饭也可以算作是年终奖。
官员的年终奖
朝廷不同于企业，企业怕员工跳槽，朝廷却不怕官吏辞职，毕竟饭碗不同，在朝廷上班，端的是铁饭碗，收入稳定，还有夜宵可以偷吃，挤破头往里进的人多，两袖清风拂袖而去炒领导鱿鱼的少。大概因为这个缘故，过去朝廷给官吏发年终奖，要比店铺给伙计发年终奖要及时，除非出现财政危机，否则不拖，也不压。
像东汉，一入腊月，皇帝就开始给文武百官发年终奖了，发多少，有定例：大将军、三公，每人发钱20万枚（五铢钱，下同）、牛肉200斤、大米200斛；九卿每人发钱10万枚；校尉每人发钱5万枚；尚书每人发钱3万枚；侍中每人发钱2万枚。
东汉后期，一枚五铢钱的购买力等同于人民币4角，一斛大米重16公斤，由此估算，大将军和三公每人所能领到的年终奖，折合成人民币大概在10万元左右。而当时三公和大将军的月薪只有17500枚五铢钱，折合成人民币不过7000元，领这一回年终奖，要超过他们一年的工资。
到了北宋，跟东汉刚好相反，文武百官的工资很高，年终奖却很少。每年冬至，皇帝给高级干部们发年终奖，宰相、枢密使以及曾经封王的大臣，每人只有5只羊、5石面、两石米、两坛子黄酒而已。宋朝一石是66公升，大概能装米50公斤，装面30公斤，两石米无非100公斤，5石面无非150公斤，再加上那5只羊，撑死了值几千块钱。而著名清官包拯“倒坐南衙开封府”时，有工资（月料），有餐补（餐钱），有饮料补贴（茶汤钱），有取暖补贴（薪炭钱），有招待补贴（公使钱），有岗位补贴（添支钱），全部加在一起，一年将近一万贯，按购买力折合成人民币，至少在600万元以上。那点儿年终奖跟他的薪水相比，简直不值一提。
Year-end bonus refers to an unlimited reward given to employees by the company at the end of each year, which is an affirmation of work performance over the past year.
The amount and form of year-end bonuses are generally adjusted by the company itself according to circumstances. A good year-end bonus system must have good evaluation indicators, evaluation methods, distribution rules and other corresponding systems, which can effectively motivate employees and increase corporate cohesion.
During the Chinese New Year, in addition to the normal salary, some red envelopes and gifts are given to employees or subordinates as year-end rewards. This rule has been around for a long time. In the Republic of China, shop assistants, workshop craftsmen, company employees, and pawnshop attendants generally received year-end bonuses. Rewards are mainly in the form of red envelopes. Red envelopes can be large or small, depending on the level of the recipient, the caliber of the giver, and more importantly, the efficiency of the “unit” and everyone’s work performance that year. At that time, most shops and workshops had a group of apprentices, that is, novices who had not yet completed their apprenticeship period. Apprentices generally did not receive wages. The boss only provided food and accommodation, but did not pay wages. However, year-end bonuses are indispensable. If they encounter a generous boss, some apprentices can receive twenty or thirty yuan in red envelopes by the end of the year. No matter how stingy the boss is, he will put a table on the table at the end of the year to give the apprentices a good meal. This good meal can also be counted as a year-end bonus.
Historical records
Merchant’s year-end bonus
During the Chinese New Year, in addition to the normal salary, some red envelopes and gifts are given to employees or subordinates as year-end rewards. This rule has been around for a long time. In the Republic of China, shop assistants, workshop craftsmen, company employees, and pawnshop attendants generally received year-end bonuses. Rewards are mainly in the form of red envelopes. Red envelopes can be large or small, depending on the level of the recipient, the caliber of the giver, and more importantly, the efficiency of the “unit” and everyone’s work performance that year. At that time, most shops and workshops had a group of apprentices, that is, novices who had not yet completed their apprenticeship period. Apprentices generally did not receive wages. The boss only provided food and accommodation, but did not pay wages. However, year-end bonuses are indispensable. If they encounter a generous boss, some apprentices can receive twenty or thirty yuan in red envelopes by the end of the year. No matter how stingy the boss is, he will put a table on the table at the end of the year to give the apprentices a good meal. This good meal can also be counted as a year-end bonus.
Official’s year-end bonus
The imperial court is different from enterprises. Enterprises are afraid of employees changing jobs, but the imperial court is not afraid of officials resigning. After all, their jobs are different. Working in the imperial court is an iron rice bowl, with a stable income. There are also late-night snacks that can be eaten secretly. Few people just walk away and fire leaders. Probably for this reason, in the past, the court issued year-end bonuses to officials more promptly than stores to employees. Unless there was a financial crisis, there was no delay or pressure.
For example, in the Eastern Han Dynasty, as soon as the twelfth lunar month entered, the emperor began to pay year-end bonuses to civil and military officials. There were rules for how much to pay: the general and the three princes were each given 200,000 pieces of money (five baht, the same below), 200 kilograms of beef, 200 dendrobiums of rice; each of the nine ministers will be given 100,000 pieces of money; each of the lieutenants will be given 50,000 pieces of money; each of the ministers will be given 30,000 pieces of money; and each of the ministers will be given 20,000 pieces of money.
In the late Eastern Han Dynasty, the purchasing power of a five-baht coin was equivalent to RMB 4 cents, and a handful of rice weighed 16 kilograms. Based on this, it is estimated that the year-end bonus each of the general and the third prince can receive is about 100,000 yuan in RMB. . At that time, the monthly salary of Sangong and General was only 17,500 five-baht coins, which was only 7,000 yuan in RMB. This year-end bonus was more than their annual salary.
In the Northern Song Dynasty, just the opposite of the Eastern Han Dynasty, the salaries of civil and military officials were very high, but the year-end bonuses were very small. Every winter solstice, the emperor gives year-end bonuses to senior officials. The prime ministers, privy envoys, and ministers who have been crowned kings each receive only 5 sheep, 5 stone noodles, 2 stones of rice, and 2 jars of rice wine. In the Song Dynasty, one stone was 66 liters, which could hold about 50 kilograms of rice and 30 kilograms of flour. Two stones of rice was nothing more than 100 kilograms, and five stones of noodles was nothing more than 150 kilograms. Plus those five sheep, it was worth thousands of dollars. When the famous upright official Bao Zheng “sat down in Kaifeng Mansion of Nanya”, he had salary (monthly allowance), meal allowance (meal money), beverage subsidy (tea money), heating subsidy (firewood money), and entertainment subsidy ( Minister’s money), there are post subsidies (additional money), all added together, it is nearly 10,000 yuan a year, which is converted into RMB based on purchasing power, which is at least 6 million yuan. That year-end bonus is nothing compared to his salary.