The year-end bonus concerns with the vital interests of both the employer and employees as well, whilst the study of it not only plays a role in protecting and standardizing the rights and interests of workers, but also supplements and perfects the relevant theoretical issues in the field of labor. This study starts from the labor disputes related to the year-end bonus, analyzes the motivation and nature of its establishment, and puts forward the controversial issue of how to allocate the bonus when the employee leaves the job early or is absent from the job due to legal reasons. Based on the analysis of the internal causes of these disputes and in combination with the distribution of year-end bonus in other countries, the study suggests that the labor disputes of year-end bonus should be clearly understood and appropriately handled from the aspects of clarifying the value dimensions of the enterprise year-end bonus distribution system, carrying out system design at the legal level, and balancing interests in judicial practice