Fixed monthly bonus. Terms of payment of bonuses under the new law on wages: what has changed. Types of bonuses to employees

Employee bonus paymentoccurs in the manner established by each employer independently, and may depend on many factors related both to the grounds for accrual and to the algorithms for calculating the bonus. Consider the most common situations of bonus accrual and questions arising from them.

Employee bonuses are calculated as follows: types and sources

The reason for paying an employee such an incentive as a bonus may be:

• achievements of a labor nature, committed both by the labor collective as a whole and personally by a specific employee;
• events not directly related to labor activity, but caused by the intention to further encourage the employee (for example, in connection with an anniversary or holiday date).

On the grounds of the first group, the employer has the unconditional right to include bonuses in the salary structure (Article 129 of the Labor Code of the Russian Federation), and therefore take them into account as part of the payment for work, i.e., attributing the accrued bonus amounts to the expenses corresponding to the analytics, which will reduce profit base.

It is quite difficult to include bonuses accrued on the grounds of the second group in the salary. The Ministry of Finance of Russia (letter No. 03-03-06/1/14283 dated April 24, 2013) insists on accounting for expenses on them at the expense of net profit.

According to the nature of payments, bonuses can be:

• systematic (regular), accrual and payment of which is carried out in compliance with the established frequency (once a month, quarter, year or other period of time);
• one-time (irregular), accrued and paid from case to case when an appropriate reason for payment arises.

The bonuses included in the salary structure can have both types of periodicity. But among them, as a rule, systematically paid incentives prevail. Bonuses that are not related to labor achievements are usually one-time.

Despite the existence of different sources for the payment of bonuses, bonuses in any case will amount to the income of the employee. And this income will need to be subject to personal income tax in the usual manner (clause 1 of article 210 of the Tax Code of the Russian Federation) and insurance premiums (clause 1 of article 420 of the Tax Code of the Russian Federation, clause 1 of article 20.1 of the law "On Compulsory Social Insurance against Accidents ..." dated July 24, 1998 No. 125-FZ). Moreover, for the purposes of calculating income tax, expenses can include not only those contributions that are accrued on bonuses included in the salary structure, but also related to bonuses not related to labor activity (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 2, 2010 No. 03-03-06/1/220).

According to what document is the procedure for awarding

The employer must develop all aspects of the bonus system used by him by himself, setting them in an internal regulatory act (Article 135 of the Labor Code of the Russian Federation). This act can be created in the form of a separate document devoted only to bonus issues (provisions on bonuses, incentives, incentive payments). But it is also permissible to include the rules for calculating bonuses as an integral part in the texts of other internal documents on issues labor law:

• wage regulations;
• collective agreement;
• labor agreement.

A specially developed separate document (or part of a document devoted to labor law issues) is convenient for reflecting the bonus procedure used for most members labor collective. Its presence allows not to prescribe in detail the rules for calculating bonuses in labor agreement with each of the employees, and give in this agreement only a reference to the details of the relevant document on the procedure for bonuses. Thus, the development of a normative act on bonuses makes it possible to enter detailed rules for calculating this incentive in employment contracts only with those persons whose bonuses are carried out on an individual basis.

The presence of an internal document on bonuses is mandatory:

• for attributing bonuses to the salary structure (Article 135 of the Labor Code of the Russian Federation);
• accounting for bonuses when calculating average earnings (Article 139 of the Labor Code of the Russian Federation).

The inclusion of bonuses in the salary structure makes them mandatory for payment if the conditions under which remuneration should be accrued are met. At the same time, it is allowed to reflect in the bonus document the rules for the payment of bonuses that are not related to labor achievements.

The regulation on bonuses should cover issues related to:

• all types of remuneration applied by the employer;
• the conditions under which each type of bonus is accrued;
• frequency of accrual of incentive payments;
• the circle of persons entitled to each type of bonus;
• indicators by which the right of a particular employee to the corresponding type of remuneration is assessed;
• grounds depriving the possibility of receiving a bonus;
• systems for assessing indicators that reflect the right to receive an incentive payment, which makes it possible to convert the assessment of these indicators into a ruble equivalent;
• the process of reviewing the results of the evaluation of the labor contribution made by each of the employees;
• procedure to challenge the results of the distribution of bonuses.

Since 2017, it has been allowed not to develop internal acts on labor law issues for micro-enterprises (Article 309.2 of the Labor Code of the Russian Federation). However, in such a situation, the employer will have to spell out in detail all the bonus rules in each of the labor agreements, and the labor agreements themselves will be drawn up in a certain form. The form to be used for these purposes was approved by Decree of the Government of the Russian Federation of August 27, 2016 No. 858.

What can be used to accrue bonuses to employees when calculating salaries?

The process for calculating the amount of bonuses depends on:

• from the base taken as the basis for the calculation;
• from the algorithm that determines the sequence of calculation of the base itself or its constituent parts;
• from the limits set for taking into account.

The basis of the calculation can be:

• fixed amount of remuneration;
• salary;
• actually accrued earnings;
• the sum of bonus indicators expressed in ruble equivalent, which serve to assess the employee's contribution to labor process.

All conditions affecting the calculation must be specified in the regulation on bonuses.

The accrual of a bonus in a fixed amount can occur in different ways, depending on the conditions for accounting for the time of actual work in the bonus period, fixed in the procedure for calculating the bonus from the accrual base:

1. The amount of bonus does not depend on the actual hours worked, that is, remuneration will always be accrued, even if the employee did not work at all in the period under review.
2. When calculating the amount of payment, the time of actual work by any of the established normative document ways. For example, this amount is calculated:

• in proportion to the number of days (calendar or working) actually worked in the period;
• without accruing it for the month of the period that turned out to be not fully worked out (for a quarterly bonus, for example, in such a situation one of the following coefficients will need to be applied: 1/3 or 2/3).

By setting the salary or actual earnings as the accrual base, they immediately determine the percentage value of the share that will be the bonus accrued from the corresponding base.

Compensation based on salary is essentially like a bonus set at a fixed amount, and may or may not depend in exactly the same way on the time of actual work in the bonus period. It differs from the premium accrued in a fixed amount:

• obligatory application to the accrued amount of the district coefficient, if it takes place in the region of work;
• the need to choose a method for calculating bonuses for periods of change in salary, which may be, for example, establishing the obligation to take into account the updated salary amount when calculating bonuses:
  • from the beginning of the period for which the calculation is made;
  • from the period following the salary change;
  • in the period of change, taking into account the proportion of the number of days (calendar or working) falling on each of the salaries.

For a bonus defined as a share of actual earnings, the issue of accounting or not accounting for the time actually worked in the period is not important, since this time is already taken into account at the time of payroll. But it will be necessary to reflect the choice of the applied algorithm for calculating actual earnings in the bonus rules. You can calculate it, for example:

• by summing up all the actual wages accrued for the period, regardless of which of constituent parts wages it applies;
• having determined (for a bonus period exceeding a month) the average value of the actual salary for the month, including in its calculation all payments accrued for the period, regardless of their relation to one or another component of wages for work, and dividing the amount of these payments by the number of months in award period.

For the bonus base, set as the sum of the bonus indicators expressed in ruble equivalent, which serve to assess the employee's contribution to the labor process, the algorithm for calculating this base is simple in itself and is determined as the sum of the ruble values ​​of the corresponding indicators. But the calculation of the value corresponding to each of the indicators will depend on the system for evaluating this particular indicator and on the specific formula used to calculate its ruble value. Since both the assessment systems and the formulas may turn out to be different, including those involving the use of a system of increasing (or decreasing) coefficients, the calculation of such a base will ultimately turn out to be difficult, although it will most realistically reflect the contribution of the employee to the results of the work of the entire team for the period.

How to calculate bonuses for surcharges and overtime

Bonuses and overtime are payments designed to compensate an employee for labor functions in special conditions labor. Their payment in all aspects is regulated by the provisions of the Labor Code of the Russian Federation. They are fully included in the salary, forming its compensation part (Article 129 of the Labor Code of the Russian Federation).

The issue of accruing bonuses for additional payments and overtime can only arise if the basis for calculating the amount of bonuses is actually accrued earnings for the period. Despite the fact that this earnings can, as already mentioned above, be determined in different ways, all the amounts accrued during the bonus period that form the salary, including bonuses and overtime, are taken into account.

If the bonus is set to be calculated from salary, then additional payments and overtime will not be taken into account when calculating bonuses, since the calculation base here, by definition, forms only a part of the accrued salary. When the bonus is accrued in a fixed amount or on the sum of the bonus indicators estimated in ruble terms, then it is not tied to the salary at all and, accordingly, does not depend on it in any way.

How to calculate the premium, taking into account the regional coefficient and northern allowances

The regional coefficient and the northern allowance are additional payments of a compensatory nature, taking into account the fact of work in special climatic conditions. They also represent the part of the salary that must be paid. The difference between them is that the district coefficient is paid from the first day of work, and the right to receive the northern allowance and its increase depends on the length of service in the relevant locality. The size of the coefficient and allowance for each region is established by the Government of the Russian Federation, but at the regional level it is possible to increase these values ​​(Articles 316, 317 of the Labor Code of the Russian Federation, Articles 10, 11 of the Law of the Russian Federation "On State Guarantees and Compensations ..." dated February 19, 1993 No. 4520- 1).

It is mandatory to increase the amount of the accrued bonus at the expense of the district coefficient when the bonuses are calculated from the salary and the corresponding coefficient operates in the district. In all other cases, the issue of applying the coefficient remains unresolved by law. On the one hand, it is not necessary to accrue a premium taking into account it, because:

• it is already taken into account in the earnings actually accrued for the period;
• the accrual of a bonus in a fixed amount or from the sum of bonus indicators evaluated in ruble terms is not tied to a salary that requires an increase by an appropriate coefficient.

On the other hand, in current legislation the procedure for applying the district coefficient to bonuses is not fixed. Therefore, bonus rules can provide for their accrual using this coefficient in all situations for calculating incentive payments included in wages. The excuse here is that the bonus is part of the salary.

The procedure for calculating northern allowances is regulated by an instruction approved by order of the Ministry of Labor of the RSFSR dated November 22, 1990 No. 2. It contains a ban on accruing allowances for the following bonus payments (clause 19 of the instruction):

• lump-sum remuneration for years of service;
• remuneration based on the results of work for the year;
• incentives of a one-time nature and not provided for by the system of remuneration for work.

At the same time, the instruction implies the possibility of accruing bonuses for bonuses based on the results of work for a quarter, season or year, but with the condition that, in order to calculate the monthly amount of the bonus, the bonuses will be distributed over the months of the corresponding period in proportion to the hours worked.

Decision Supreme Court RF dated 01.12.2015 No. AKPI15-1253 of the provisions of paragraph 19 of the instruction prohibiting the accrual of an allowance for remuneration paid for length of service and based on the results of work for the year, were declared invalid as contradicting the current Labor Code of the Russian Federation. Thus, the northern allowance should be charged on all bonus payments provided for by the wage system.

The procedure for paying bonuses to employees under the new salary rules

After the changes made to the Labor Code of the Russian Federation, from 03.10.2016, the terms for paying not only vacation pay (Article 136 of the Labor Code of the Russian Federation) and calculation upon dismissal (Article 140 of the Labor Code of the Russian Federation), but also salaries, turned out to be legally limited.

The calculation of wages for the past month must now be carried out within 15 calendar days following this month (Article 136 of the Labor Code of the Russian Federation). Accordingly, taking into account the preservation in the Labor Code of the Russian Federation of the wording prescribing the payment of wages every fortnight, the terms for paying the advance have become more definite. Now it must be issued in the second half of the month for which it is accrued, maintaining a 2-week interval between the advance payment and the salary.

However, questions remained regarding the payment of the premium. Despite the fact that the bonus provided for by the wage system is a salary, it is not always accrued at the same frequency as wage. Therefore, the Ministry of Labor of Russia (information dated September 21, 2016, posted on the website of the ministry) recommended that in the regulation on bonuses, it is recommended to reflect an indication of both the month of bonus accrual and the month (or specific date) of payment of bonuses.

An indication of the month of payment means that the premium should be paid no later than the 15th day of the corresponding month. If only the month of accrual is indicated, then the deadline for the payment of bonuses will be the 15th day of the month following the month of their accrual (letter of the Ministry of Labor of Russia dated August 23, 2016 No. 14-1 / B-800).

Results

The procedure for calculating the premium is determined by many factors. First of all, these are bonus rules developed by the employer independently. Among these rules, the description of the features of the applied remuneration and the establishment of algorithms for calculating the base for calculating the amount of each type of bonus are of primary importance. When calculating bonuses, the district coefficients established in the region and the northern allowances, if the employee is entitled to them, must be taken into account.

The bonus system is established in each organization independently. It is defined by Article No. 114 of the Labor Code of the Russian Federation, where the organization itself determines the frequency of payment of the bonus and its size. Today we will talk about how to calculate the bonus to salary.

First, let's define what a premium is. This is a monetary reward to an employee or his encouragement for excellent work results and good economic performance. The amount of the premium must be specified in employment contract, and also established in the local legal acts of the organization. It can have a fixed amount, or is set as a percentage of earnings.

What do you need to calculate the premium?

Labor contract;
- local regulations, for example, a collective agreement;
- order in the form No. T-11 or No. T-11a.

The payment of the bonus is formalized by order of the head in a unified form No. T-11 (the bonus is paid to one person) or No. T-11a (the bonus is issued to the team (department, workshop, etc.)).

The percentage of the bonus to earnings, as well as the fixed amount of the bonus, may vary for each employee, so it is advisable to issue an order in the form No. T-11 for each individual employee. If the percentage of the bonus or a fixed percentage does not change in relation to the entire team, it is possible to issue a bonus by order No. T-11a.

Case 1. How to correctly calculate the premium for the month?

In the organization, the bonus is set as a percentage of the salary. According to the order of the head, the bonus is paid to all employees of the organization in the same percentage of the salary. How to calculate the premium?

1. We multiply the salary by the bonus percentage.
2. Then we add up the salary and percentage.
3. We multiply the amount by - this will be the sum of the accrued bonus and salary.

Example 1. Ivanov I.I. receives a salary of 10,000 rubles a month. He lives in Chelyabinsk region, where the regional coefficient of 15% is set. The monthly premium was 10%. Ivanov I.I. received an advance of Rs. Let's calculate the amount of earnings per month, which Ivanov I.I. will get his hands on.

1. We consider the premium.
10,000 * 10% \u003d 1000 rubles.

2. We consider earnings with a premium

3. We consider earnings with a regional coefficient.
11,000 * 1.15 \u003d 12,650 rubles.

4. We consider personal income tax. Let's say he doesn't have children.
12 650 * 13% \u003d 1644.50 rubles

5. We consider the amount for the month that Ivanov will receive in his hands.

Case 2. Calculation of bonuses for employees working at an hourly rate.

1. Multiply the monthly tariff amount by the premium percentage.
2. Then we add up the amount of the tariff and the percentage received.

4. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
5. We deduct personal income tax from the accrued amount and deduct the advance payment issued earlier. Get the amount of earnings with a bonus in hand.

The example is the same as in the previous case, only earnings are calculated as the number of hours worked multiplied by the rate per hour.

Case 3. Calculation of bonuses for employees who receive wages from output.

1. The amount of output per month is multiplied by the percentage of the bonus.
2. Then we add up the amount of output and the percentage received.
3. We multiply the amount by the district coefficient - this will be the sum of the accrued bonus and salary.
4. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
5. We deduct personal income tax from the accrued amount and deduct the advance payment issued earlier. Get the amount of earnings with a bonus in hand.

The example is the same as in the previous case, only earnings are calculated as the amount of output multiplied by the rate of output.

Case 4. Calculation of the premium in a fixed amount of money.

1. We add the amount of the bonus to the amount of wages for the month.

2. We multiply this amount by the district coefficient - this will be the sum of the accrued bonus and salary.
3. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
4. We deduct personal income tax from the accrued amount and deduct the advance payment issued earlier. Get the amount of earnings with a bonus in hand.

Example 2. The example is the same as in the first case, only the premium amounted to 1000 rubles per month. (Ivanov I.I. receives a salary of 10,000 rubles a month. He lives in the Chelyabinsk region, where the district coefficient is set at 15%. Ivanov I.I. received an advance payment of 5,000 rubles). Let's calculate the amount of earnings per month, which Ivanov I.I. will get his hands on.

1. We consider earnings with a premium
10,000 + 1,000 = 11,000 rubles.

2. We consider earnings with a regional coefficient.
11,000 * 1.15 \u003d 12,650 rubles.

3. We consider personal income tax. Let's say he doesn't have children.
12 650 * 13% = 1644.50 rubles.

4. We consider the amount for the month that Ivanov will receive in his hands.
12 650 - 1644.50 - 5000 \u003d 6005.50 rubles.

Case 5. How to calculate the quarterly (annual) premium?

A quarterly or annual bonus is paid based on the results successful work for these periods.

We add up all the amounts earned (without coefficients) for the quarter (year) and multiply the amount received by the bonus percentage. This is the amount of the premium. The rest of the calculation is in the usual order.

Example 3. Ivanov I.I. receives a salary of 10,000 (January, February, March) rubles per month. He lives in the Chelyabinsk region, where a regional coefficient of 15% is set. We calculate the quarterly bonus, which amounted to 10% of earnings and earnings for April.

1. We consider the amount of earnings for the quarter.
10 000 + 10 000 + 10 000 = 30 000

2. We count the premium
30,000 * 10% = 3,000 rubles.

3. According to the results of the quarter, the bonus is usually issued in the month following the quarter - in April. Then earnings for April will be

(10 000 + 3 000)*1,15 = 14950.

4. We consider personal income tax
14950*13% = 1943,50

5. Earnings for April to be handed over
14950-1943.5 = 13,006.50 rubles

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Often, company executives approve monetary incentives to be paid to their employees in order to motivate them to fruitful work. As a rule, we are talking about a bonus calculated at the end of the year. The reason for its appointment to an individual employee or the entire team may be different. In any case, the accountant must know how to calculate the premium for the year.

What is the annual bonus

The annual bonus is usually accrued in February of the year following the period.

Many employers noted the fact that the most effective method employees' motivation is monetary incentives. The payment of bonuses has a beneficial effect on the overall targets, increased productivity, the proposal of innovative ideas, the pursuit of career growth and so on, as subordinates try to conscientiously perform official duties and keep up with colleagues, because as a result, at the end of the annual period, their income increases.

The annual bonus does not apply to mandatory payments and the basic salary, the law does not oblige company owners to establish it, and therefore employers have the opportunity to independently determine the main provisions for its calculation and fix them in internal regulations companies. The employer cannot pay the bonus at the end of the year without first settling the issue of its appointment - otherwise, claims from the tax inspectorate will follow, and the entrepreneur will not be able to take into account the costs in the tax base for income tax.

If the employment agreement with the employee contains only certain provisions on the payment of a bonus, then a link should be made to the internal document that contains a complete list of the conditions for its appointment.

For this reason, it is necessary not only to mention the payment of bonuses in local documents, but also to indicate their size, procedure, conditions and terms of accrual. Information about employee bonuses can be set out in the following documents:

• an employment contract with an employee;
• collective agreement;
• position on wages;
• the employer's order on the accrual of bonuses to some distinguished employees.

How the annual bonus is paid to employees

The decision to pay the company's employees a bonus at the end of the year is made by the head of the enterprise division or the owner of the company, if there are no divisions in it, based on information about the work of the team from the personnel department. Staff personnel service provide the employer with information on the actual time worked by subordinates, on cases of violation of internal regulations, on the fulfillment, overfulfillment or non-fulfillment of the production plan.

Having studied the data provided to him, the employer determines the need to pay a bonus and its size, after which he issues an order to assign bonuses to an employee (form T-11) or group of subordinates (form T-11a). Then the employees must read the text of the order, sign the paper, after which the order is transferred to the accounting department.

Accounting officer draws up an expense cash warrant (KO-2), payroll (form T-49) or payroll (form T-53). If cash listed on bank cards employees, fill out the payroll (T-51).

How to calculate annual premium

The annual bonus may be a mandatory form of encouraging employees at the enterprise or optional - that is, it can be accrued at the request of the employer and, if possible, the company's budget for special merits in work.

Labor legislation defines the circle of employees who are not supposed to appoint a quarterly bonus and bonuses at the end of the year. These workers include:

• subordinates who violated labor discipline and received disciplinary action;
• employees who have been temporarily suspended from their duties;
• employees on leave to care for children under 3 years of age.

To determine the amount of the bonus for the year, you need to sum up all the employee's income (without taking into account various multipliers, if any), and then multiply the result by a predetermined percentage of the bonus. The calculation formula is as follows:

RGP \u003d (EZP x 12 months x PP) - (EZP x 12 months x PP) x 13%,

where RSE- the amount of the annual bonus;

EZP– monthly salary (without increasing coefficients);

PP- the percentage of bonuses;

13% - withholding income tax.

An example of how to calculate the annual premium

Programmer Knopkin R.A. a monthly salary of 56,000 rubles is paid. This salary accrued to him all 12 months over the past year. The employer instructed the accountant to calculate the annual bonus. The collective agreement of the company contains information on the percentage of the bonus at the end of the year - it is 12%.

Over the past year, the programmer has earned: 56 000 rub. x 12 months = 672,000 rubles.

The annual bonus will be: RUB 672,000 x 12% = 80,640 rubles.

The accountant is obliged to withhold personal income tax from bonus payments in the amount of: RUB 80,640 x 13% = 10,483 rubles. 20 kop.

Employer from own funds will transfer insurance premiums in the amount of: RUB 80,640 x 22% = 17,740 rubles. 80 kop.

Total, Knopkin R.A. received in hand: RUB 80,640 - 10,483.2 rubles. = 70 156 rubles 80 kopecks.

Legislative acts on the topic (TC RF)

Common Mistakes

Error: The employer did not issue an order to pay bonuses to individual employees, although nothing is said in local regulations on bonuses to employees.

I. General provisions In this section, you specify regulatory framework and the purpose of the provision. You can also designate the circle of bonus workers (in particular, full-time employees and part-time workers).
1.1. This Regulation on bonus payments to employees of LLC ____________________ (hereinafter referred to as the Regulation) was developed in accordance with the Labor Code of the Russian Federation, the Tax Code of the Russian Federation, the Regulation on the remuneration of employees of LLC ____________________ (hereinafter referred to as the Company), the collective agreement of the Company and establishes the procedure and conditions for bonuses to employees of the Company.
This Regulation is a local regulatory act of the Company.
1.2. This Regulation applies to employees holding positions in accordance with staffing working in the Company both at the main place of work and part-time.
1.3. In this Regulation, bonuses should be understood as the encouragement of employees for conscientious efficient work. It consists in the payment to employees of sums of money in excess of the salary and additional payments for working conditions that deviate from normal.
1.4. Bonuses are aimed at strengthening the material interest of employees in improving the results of the Company's work.
1.5. Remuneration of employees based on the results of their work depends on the quality of the work of employees, financial condition Society and other factors that may influence the very fact and amount of bonuses.

II. Types of premiums and bonus indicators In this section, you define the types of bonuses: monthly, quarterly, etc., as well as one-time bonuses for completing a specific work assignment.
To justify the legitimacy of income tax expenses, it is necessary to indicate specific bonus indicators. For example, for overfulfillment of the amount of work (production standards), for the absence of marriage, for the development and implementation of measures aimed at saving materials, etc.
If there are many indicators and they are different for different departments of your organization, you can make lists of bonus indicators for each of the departments. They can be issued as annexes to the Regulations on bonuses.
Also in this section, you can fix the conditions of deprecation. Such a condition may be, for example, the imposition of a disciplinary sanction on an employee.
2.1. This Regulation provides for current and one-time bonuses.
2.2. Current bonuses are accrued based on the results of work for _________________Month, quarter, semester. in the event that the employee achieves high performance indicators, provided that the employee performs flawlessly job duties assigned to him by the employment contract, job description and collective agreement. In this Regulation, high performance indicators mean:
2.2.1. For employees of the commercial department: ____________For example, an increase in sales and related income, compliance with contractual discipline, and a decrease in receivables..
2.2.2. For accountants: _____________For example, ensuring cash and financial discipline, timely submission of all types of reports and tax returns..
2.2.3. ...
2.3. One-time (one-time) bonuses may be accrued to the employees of the Company:
2.3.1. Based on the results of the successful work of the Company for the year.
2.3.2. For the performance of a specific additional task by an employee.
2.3.3. For high-quality and prompt performance of especially important tasks and especially urgent works, one-time tasks of management.
2.3.4. ...
2.4. The premiums provided for in paragraphs. 2.2, 2.3 are included by the Company in sales expenses (production expenses) and are taken into account when calculating the average earnings of employees.
2.5. The bonus is not paid to the employee:
- when appearing at work in a state of alcoholic, narcotic or toxic intoxication, confirmed by an appropriate examination;
- when making absenteeism without good reason.

III. The procedure for calculating, assigning and paying bonuses This section determines the amount of bonuses subject to the fulfillment of a specific bonus indicator. It is also important to clearly define the procedure for accruing bonuses to employees who were hired or quit in the period for which the bonus is accrued. For example, a bonus to newly hired employees is paid in proportion to the time worked in the period for which the bonus is calculated.
3.1. The size of the current bonuses of the Company's employees cannot exceed ____% of the amount of the salary on the proposal of the head of the structural unit.
3.2. The amount of one-time bonuses is determined for each employee by the General Director (Deputy General Director) in a fixed amount or as a percentage of the salary on the proposal of the head of the structural unit.
3.3. The total amount of material incentives for employees is not limited to maximum amounts and depends only on financial position Society.
3.4. The procedure for calculating the bonus depending on the bonus indicators is fixed:
- for employees of the commercial department - in Appendix 1;
- for accountants - in Appendix 2;
- ...
3.5. For employees hired or dismissed for good reason during the period for which the bonus is accrued, it is calculated in proportion to the hours worked.
3.6. Current bonuses (for a month, a quarter, half a year) are paid to the employees of the Company until the ______ day of the month following the bonus period.
3.7. Heads of structural divisions no later than ____________________ day of the month following after the bonus period Over the past month, quarter, half year., direct to CEO data on performance by employees of bonus indicators and on the proposed amount of the bonus.

IV. Final provisions Determine the procedure for the entry into force of the Regulations and the terms of its validity. You can also determine the procedure for making changes to the Regulation.
4.1. This Regulation comes into force from the date of its approval by the director of the organization and is valid until it is replaced by a new one.
4.2. Control over the implementation of these Regulations is entrusted to _______________For example, the chief accountant of the organization..

From the article you will learn:

1. How to document the accrual of bonuses to employees in order to avoid problems during tax audits and labor inspectorate.

2. What premiums can be taken into account in tax expenses under OSNO and STS.

3. What legislative and regulatory acts govern the procedure for calculating bonuses and including them in expenses for taxation.

The salary of employees, as a rule, consists of several parts: payment for labor (for the time actually worked, for the amount of work actually performed, etc.), compensation payments and incentive payments. Incentive incentive payments include bonuses to employees. The division of wages into a fixed part and a bonus part is in the interests of both the employer and the employee. The employer has the opportunity to encourage employees to achieve higher indicators and results, and at the same time not to overpay them if such indicators are not achieved. And for employees, the bonus part of wages is a real opportunity to receive more reward for your work. That is why almost all organizations and individual entrepreneurs-employers provide for the accrual of bonuses to employees, and bonuses often make up the largest part of wages. Given this fact, the accrual and payment of bonuses is the object of increased attention during inspections by the tax inspectorate and the state labor inspectorate. How to bring the accrual of bonuses in line with labor and tax laws and avoid problems during inspections - read on.

What are you interested in tax office in terms of bonuses to employees: whether salary expenses (including the payment of bonuses) are legitimately classified as expenses that reduce the taxable base for corporate income tax or for a single tax paid in connection with the application of the simplified taxation system.

What is of interest to the state labor inspectorate: are the rights of employees violated in the calculation and payment of wages (including bonuses).

All bonuses to employees are subject to insurance premiums in the PFR, FSS, MHIF (clause 1, article 7 of the Federal Law of July 24, 2009 No. 212-FZ), therefore, when checking the FSS and PFR, inspectors are usually interested in the total amount of accrued bonuses without detailed analysis.

Documentation of awards

According to the Labor Code of the Russian Federation, the establishment of bonuses for employees is the right of the employer, and not his obligation. This means that the employer has the right to approve a remuneration system that provides for a bonus component (salary-bonus, piece-bonus remuneration system, etc.) and document this fact. Please note if internal documents If the employer has fixed a remuneration system that includes bonuses, then in this case the accrual and payment of bonuses to employees, according to internal agreements, is the responsibility of the employer. Failure to fulfill this obligation may result in justified complaints from employees and serious claims from the labor inspectorate. In this regard, it is important to properly document the procedure and conditions for bonuses to employees.

In what documents it is necessary to reflect the conditions and procedure for bonuses to employees:

1. An employment contract with an employee. The terms of remuneration, including incentive payments, which include bonuses, are mandatory for inclusion in an employment contract (Article 57 of the Labor Code of the Russian Federation). At the same time, it must clearly follow from the employment contract under what conditions and in what amount the bonus will be paid to the employee. There are two options for fixing the terms of bonuses in the employment contract: fully prescribe the conditions and procedure for bonuses or make a link to local regulations that contain this information. It is advisable to use the second option, to give a link to local regulations in the employment contract, because when making changes to the conditions for encouraging employees, it will only be necessary to make the appropriate changes to these documents, and not to each employment contract.

2. Regulations on remuneration, provisions on bonuses. In these local regulations, the employer establishes all essential conditions employee bonuses:

• the possibility of accruing bonuses to employees (remuneration systems);
• types of bonuses and their frequency (for results based on the results of work for the month, quarter, year, etc., one-time bonuses for holidays, etc.)
• a list of employees who are entitled to certain types of bonuses (all employees of the organization, individual structural units, separate positions);
• specific indicators and methodology for calculating bonuses (for example, a certain percentage of the salary for the implementation of the sales plan; a fixed amount and specific holidays, etc.);
• conditions under which the premium is not charged. So, if an employee has a fixed bonus for the conscientious performance of labor duties in a fixed amount, then the employee can be deprived of this bonus only if there are sufficient grounds (failure to perform or improper performance of the duties stipulated by the job description; violation of internal labor regulations, safety precautions; violation that entailed a disciplinary sanction and etc.);
• and other conditions set by the employer. The main thing is that all the conditions for bonuses to employees in the aggregate do not contradict each other and make it possible to unambiguously determine which of the employees, when and in what amount the employer is obliged to accrue and pay the bonus.

3. Collective agreement. If, at the initiative of the employer and employees, a collective agreement is concluded between them, then it must also indicate information on the procedure for bonuses to employees.

! Note: in addition to the fact that the employee signs an employment contract, the employer must, against signature, familiarize him with the regulation on remuneration, the provision on bonuses, the collective agreement (if any).

Inclusion of premiums in tax expenses under OSNO and STS

Labor costs for tax purposes under the simplified tax system are accepted in the manner prescribed for the calculation of corporate income tax (clause 6 clause 1, clause 2 article 346.16 of the Tax Code of the Russian Federation). Therefore, when including labor costs (including the payment of bonuses) in expenses that reduce the taxable base for income tax and simplified taxation, one should be guided by Article 255 of the Tax Code of the Russian Federation.

“The taxpayer’s labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensatory accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by law Russian Federation, labor contracts and (or) collective agreements ”(paragraph 1 of article 255 of the Tax Code of the Russian Federation). According to paragraph 2 of Art. 255 of the Tax Code of the Russian Federation, the accepted labor costs for tax purposes include “accruals of a stimulating nature, including bonuses for production results, allowances for tariff rates and salaries for professional excellence, high achievements in labor and other similar indicators. In addition, by general rule, expenses in tax accounting are recognized as reasonable and documented expenses incurred by the taxpayer (Article 262 of the Tax Code of the Russian Federation).

Thus, having combined all the requirements of the Tax Code of the Russian Federation, we come to the following conclusion. The cost of bonuses to employees reduces the tax base for income tax and for a single tax paid in connection with the application of the simplified tax system, while meeting the following conditions:

1. The payment of bonuses must be provided for in the employment contract with the employee and (or) in collective agreement.

We discussed the procedure for reflecting the bonus conditions in the employment contract above: either fixing them in the employment contract itself, or a reference to the local regulations of the employer. Not all employers conclude a collective agreement with employees, however, if it does exist, then it should also provide for the possibility of paying bonuses and the procedure for bonuses.

! Note: one order of the head for the payment of bonuses is not enough to include bonuses in expenses. Bonuses for employees must be provided for in the employment contract with the employee and (or) in the collective agreement. Otherwise, the tax authorities have every reason to remove the "bonus" expenses and charge additional income tax or tax under the simplified tax system. This position of the tax authorities is confirmed by numerous court decisions in their favor.

2. A direct relationship is needed between the accrued bonuses and the "production results" of the employee, that is, the premium must be economically justified, related to the receipt of income by an organization or individual entrepreneur.

In this way, Special attention it is necessary to pay attention to the wording according to which bonuses are calculated. For example, awards for an anniversary (new year, vacation, etc.), as well as awards for high achievements in sports, for active participation in public life companies, etc. have nothing to do with the results of the employee’s labor activity, therefore their acceptance to tax accounting unlawful (Letter of the Ministry of Finance of Russia dated April 24, 2013 N 03-03-06 / 1/14283). If bonuses are awarded, for example, for specific labor indicators(implementation / overfulfillment of the sales plan, production plan, etc.), for the implementation of proposals that have brought economic benefits, then they can no doubt be taken into account in tax expenses. In addition, if the amount of bonuses is confirmed by calculations (for example, a percentage of the amount of contracts with new customers, of the amount of profit received, etc.), then the inspectors will have no chance to remove the costs of paying such bonuses.

! Note: often, bonuses are awarded to employees with approximately the following wording "For the timely and conscientious performance of their duties." If you want to include bonuses in tax expenses, it is better not to use this wording, because the timely and conscientious performance of your labor duties is the responsibility of the employee, and not the object of additional incentives. In this case, the tax authorities are likely to remove such expenses. Therefore, if it is impossible to give specific labor indicators for calculating the bonus, then it is better to indicate "For the results of work based on the results of the month (quarter, year, etc.)". In this case, it is likely to defend the right to include such premiums in tax expenses.

Another point: the source of the premiums. If profit is indicated as a source of premium payment, or as a basis for calculation, but a loss is actually received, then such premiums cannot be taken into account in taxation expenses.

3. The accrual of bonuses must be formalized properly.

The basis for accruing bonuses to employees is a bonus order. To draw up an order for bonuses, you can use the unified forms: Order (order) on encouraging an employee (Unified form No. T-11) and Order (order) on encouraging employees (Unified form No. T-11a), which are approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01. 2004 No. 1 "On the approval of unified forms of primary accounting documentation for accounting for labor and its payment." However, from January 1, 2013 apply unified forms not mandatory (clause 4, article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). Therefore, a bonus order can be drawn up in an arbitrary form, which is approved by the organization.

The main things you need to pay attention to when filling out an order for bonuses:

• the incentive motive must correspond to the type of bonus named in the employment contract, local regulations, collective agreement (with reference to these documents);
• it should be clear from the order which employees the bonus is accrued (specific employees with full names);
• the amount of the bonus for each employee must be indicated (the amount of the bonus must correspond to the calculated data);
• you must specify the period for which the bonus is to be paid.

4. Bonus for the head of the organization(who is not its sole founder) it is better to issue it not by the order of the head himself, but by the decision of the founder ( general meeting founders).

This is due to the fact that the employer in relation to the head of the organization is its founders. Accordingly, it is within their competence to establish the conditions for paying the bonus and its amount to the head.

Reflection of premiums in accounting

In accounting, the accrual of bonuses is reflected in the same way as all wages on account 70 “Settlements with personnel for wages” in correspondence with cost accounts (20, 26, 25, 44). Since bonuses to employees are subject to personal income tax, the payment of bonuses is carried out minus the withheld personal income tax.

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Legislative and regulatory acts:

1. Labor Code RF

2. Tax code

3. the federal law dated July 24, 2009 No. 212-FZ “On insurance premiums to the Pension Fund of the Russian Federation, Fund social insurance Russian Federation, Federal Compulsory Medical Insurance Fund"