In many large companies workers receive a salary that is equal to or slightly higher than the minimum wage, and they also receive bonuses, and their amount can significantly exceed the salary. Such bonuses are monthly, and information about them is included in the employment contract. But in addition, for various reasons, an employer can assign one-time bonuses to its employees. Typically, such funds are transferred if there are compelling reasons.

The nuances of awarding an award

Standard monthly bonuses act as part of the salary, therefore they are included in the remuneration system based on Art. 135 TK. Additionally, the head of the company can assign one-time bonuses under Art. 191 TC, which are not included in the salary. Typically, funds are paid only to employees who have distinguished themselves in some way at work, so they should be rewarded.

The rules and procedure for transferring one-time bonuses to employees must be enshrined in the internal documentation of the enterprise.

When are funds paid?

One-time bonuses are assigned if there are compelling reasons, so they are most often transferred in the following situations:

• an employee has increased their productivity;
• due to active work citizen the number of customers in the store increased;
• a production specialist has increased the competitiveness or quality of the products created;
• Bonuses are paid before holidays or various significant events in the lives of employees.

The decision to assign such a payment is made only by the head of the enterprise, therefore it is not his direct responsibility. Often, funds are assigned to employees who replaced other employees or performed actions not provided for by their job description, or were involved in optimizing business processes in the company.

What is the benefit of paying one-time transfers?

The payment of one-time bonuses is considered a more profitable measure for employers compared to increasing the salary of employees. This is due to the following reasons:

• the transfer of additional bonuses is carried out only after the corresponding decision has been made by the head of the enterprise, therefore, if the director decides to deprive a particular specialist of this payment, then it is impossible to challenge such a decision;
• it is allowed to transfer such funds not within a strictly established time frame, but with a certain delay;
• The deadline for the payment of such funds is not strictly established, therefore violations of the deadlines do not fall under Art. 136 TK;
• if necessary, the head of the company can reduce the payroll by denying bonuses to all employees.

But the transfer of bonuses must be economically justified. Therefore, the head of the company must determine in advance the reason for charging this amount. Most often, economic reasons are used for this, represented by an increase in the company’s income or the onset of some holiday event for the enterprise.

Conditions for payment of funds

Accrual of a one-time bonus is possible only if certain conditions are met, which are regulated not only by law, but also by internal local acts companies. Most often, the basic conditions are prescribed in the collective labor agreement or in the bonus regulations.

These main conditions include:

• if the director decides to pay funds to an employee from the organization’s retained profits, then he must make such a decision officially, for which a meeting of shareholders is held, a protocol is drawn up and the decision is approved;
• Often, a company’s internal documentation indicates the need to transfer bonuses to employees for length of service or when a new one is put into operation modern equipment;
• there is no requirement to indicate the size of the lump sum payment in each employee’s employment contract.

Other conditions depend on the decision made by the company's management.

What requirements are met?

Before paying a one-time bonus, the director of the company must take into account some restrictions:

• if the company has a trade union, then all provisions related to bonuses must be agreed upon with its members;
• it is allowed to increase payments, but not reduce them if they are stipulated in the employment contract;
• If the head of the company decides to assign payments to employees, then the organization’s accountant must draw up a special certificate, and the head issues an official order.

The amount of additional payments may vary slightly for different employees. The manager independently determines which employee will receive a particular payment at a certain point in time.

What documents are being prepared?

Vacation and one-time bonuses, as well as other payments to employees, must be officially recorded in the organization’s documentation. Only in this case will they be taken into account for tax purposes. If an employer prefers to pay employees one-time bonuses for various reasons, then they must prepare the following documents:

• information about bonuses is included in the collective labor agreement;
• information on the accrual of these bonuses is included in individual labor agreements drawn up separately with each employee;
• wage regulations;
• bonus regulations containing information on bonuses paid monthly;
• provision on one-time transfers, which can be transferred for length of service, paid for holidays or assigned for other reasons.

Only with proper execution of one-time bonuses for holidays or other significant events can you use them to reduce the tax base for income tax.

Rules for drawing up bonus regulations

Before paying a one-time bonus, the head of the company must correctly formalize its accrual. For this purpose, an appropriate bonus provision is formed. It reflects the actual practice of the company in relation to the transfer of bonuses to employees. This document contains the following information:

• it is stated that additional funds are transferred to employees only when certain goals are achieved, for example, when sales or the number of customers increase, when a holiday occurs, or under other conditions;
• the evaluation criteria and conditions for calculating the bonus are listed;
• the amount of payment is indicated;
• All employees of the company are listed who can count on these funds to achieve specific goals.

The size of the payment can be represented by a fixed amount of funds or a percentage of the salary. Each company can use its own unique indicators, taking into account the specifics of its activities. The provision may include other conditions or information that depend on the area in which the company operates, how many employees it employs, and what average earnings employees.

One-time bonuses are assigned only on the basis of the regulations. An example of such a provision can be found below.

Consequences of drafting the regulation

A one-time production bonus in 6-NDFL is reflected only when it is officially registered. Otherwise, the payment acts as a gift if its size does not exceed 4 thousand rubles.

If the manager draws up a bonus clause, then he has an obligation to pay these funds to the company’s employees. Employees, if necessary, can demand that the manager transfer this money. Therefore, information is usually included in the document that allows, if necessary, to refuse hired specialists in means.

Are insurance premiums paid?

Taxes are paid on a one-time bonus only if it is properly processed. Insurance premiums are transferred by the employer from this amount, regardless of whether it is included in expenses when calculating income tax. Therefore, the employer will not be able to save on these contributions.

If a citizen works in joint stock company, then the founders have the right to transfer funds from retained earnings. In this case, they will have to hold a shareholders meeting and also formally make a decision. This method of transferring bonuses does not reduce the company's taxable profit.

The concept of the thirteenth salary

In many companies there is such a thing as the thirteenth salary. It is paid at the end of the year as an incentive to employees, if any. necessary funds in the wage fund. It is a one-time payment, since the head of the company cannot be sure that at the end of the year there will be enough money left in the fund to transfer the thirteenth salary to all employees of the enterprise.

The legislation does not contain information on how this bonus should be correctly transferred to hired specialists. Therefore, company managers pay it to their employees only if they have the desire and the appropriate financial capabilities. The company's accountant cannot make such a payment as a monthly salary, so it is only an addition to earnings.

In many companies, the thirteenth salary is fixed in internal regulatory documentation. The employer determines exactly when funds are transferred to employees, as well as what the payment procedure is. Most often, this information is included in the bonus regulations. If such a payment is issued as a one-time bonus, then the head of the company can independently select the employees to whom the funds will be transferred.

Rules for issuing an order

Accounting for one-time bonuses presupposes the need for them correct design. If the employer decides to transfer these funds to one or more employees, then he must correctly formalize it by issuing an appropriate order. When preparing this document, the following points are taken into account:

• the order contains information about when and in what amount the bonus is transferred to a specific employee or several employees of the enterprise;
• if there are hired specialists of the company who are not entitled to payments, then they are simply not included in this order;
• if an employee who does not receive a bonus tries to challenge management’s decision by filing a complaint with the labor inspectorate, then the manager must refer to the content of the bonus regulations;
• the order is issued in Form No. T-11, if funds are paid to only one employee who has in any way distinguished himself before the company’s management;
• if payments are assigned to several employees of the enterprise, then form No. T-11a is selected.

Directly in the order, the head of the company indicates the reason for these one-time payments. The one-time bonus income code is given, and it is also indicated when exactly the funds will be paid to employees. The employer independently decides in what form the money will be allocated. They can be issued in cash through the company's cash desk. If a company's employees receive their salaries into a bank account, bonuses are usually transferred to this account.

Are taxes collected on payments?

One-time bonus payments are regulated differently than regular incentive transfers. But from them mandatory personal income tax is paid if they are properly prepared. Additionally, insurance premiums are transferred from them.

To correctly calculate and pay personal income tax, the following requirements are taken into account:

• the possibility of transferring one-time payments is provided for by the content of the company’s internal regulations;
• only payments that are assigned for any services to the company, and are not tied to weekends or other events, are applied to accounting;
• all costs associated with paying taxes are certainly recorded in the company’s accounting records.

Personal income tax on a one-time bonus is paid by the direct employer, acting as a tax agent for its employees.

Other important nuances

Before charging a one-time bonus, the employer must take into account some significant features. These include:

• If a bonus is paid upon dismissal of an employee, then personal income tax is charged on it general conditions;
• if funds are transferred for holidays or other significant events, then they are not related to professional activity employees, therefore such expenses cannot reduce the tax base for corporate income tax;
• Unified agricultural tax is not withheld from such remuneration.

Employers can pay one-time remuneration when using various systems taxation. It is important to consider whether these payments reduce the tax base.

What wiring is used?

Accountants must be aware of bonus income codes and the entries used. When transferring these funds, information must be entered into accounting records. For this, wiring D91-2 K70 is used. Based on it, an incentive payment is credited from the company’s net profit.

This quotation can be used when using any type of profit, which may be current or for the previous tax period. Since such expenses are other, D91-2 is used.

What revenue codes are used?

Employees may require their employer to create a 2-NDFL certificate at any time. It is required to solve numerous tasks, for example, when applying for a loan or receiving other services. This document contains information about all cash receipts of the employee, indicating their code. Therefore, the question arises, what is the income code for one-time bonuses. The main such codes include:

• Code 2002. It is used if a company employee is paid bonuses for various achievements at the place of work. They may be provided for by legal requirements, the content of an employment contract or a collective agreement. This code is used when paying bonuses based on the results of a month, quarter or year, as well as when transferring money for completing important tasks or for unique production achievements.
• Code 2003. It is used if remuneration is transferred from company income or through the use of money special purpose. This code is relevant if the company's target money is used. Typically, this code is used if a bonus is paid for various festive events or anniversaries. Often such payments act as financial motivation for employees. They have nothing to do with execution job responsibilities employees.
• Code 2000. Used in a situation where a bonus is awarded for long service.

Using such codes in the 2-NDFL certificate, you can understand exactly what funds were received by the employee at one time or another. The same code is used to mark a one-time production bonus in 6-NDFL. The company's accountant must competently approach the filling out of these documents, since he is responsible for any errors or violations identified.

Employer's liability for violations

Often, employees have to deal with the fact that the employer does not pay one-time bonuses, although the need for these transfers is determined by internal local acts or a collective agreement. In this case, refusal to pay bonuses is a violation on the part of the director of the company.

Under such conditions, employees can file a complaint with various government inspection authorities. The best way is to write an application to the labor inspectorate. Specialists of this service will conduct an inspection, the main purpose of which will be to identify violations of workers’ rights by the organization’s management. Although the transfer of one-time bonus payments is not subject to legal requirements, if this obligation is enshrined in regulatory documents, then the manager is obliged to follow these standards.

Conclusion

One-time employee bonuses are not part of the salary, so they are assigned to hired specialists only if there are certain reasons. Most often they are listed for unusual achievements of employees, as well as for the purpose of encouragement. Their size is determined by the direct employer.

In order for such payments to be official, they must be properly documented, for which information about them is included in the collective agreement or the employer even creates a special provision on bonuses. The director of the company must follow the requirements contained in these official documents.

E.V. Konovalova, economist-accountant
M.A. Svetlov, economist

Premiums: taxation and clearance

Unfortunately, many accountants still believe that any bonuses can be considered incentives, as long as they are enshrined in an employment or collective agreement or local regulation. And since the Tax Code states that labor costs include any accruals to employees provided for by law, labor or collective agreements And Art. 255 Tax Code of the Russian Federation, then often bonuses are given for the employee’s birthday, for the organization’s anniversary, or for active community work are included in tax expenses. Let's find out whether this is legal and which premiums can be taken into account in tax expenses without risk and which cannot. And how to issue bonuses so that there are no complaints from inspectors.

Prize for work

Salary employee including T Art. 129 Labor Code of the Russian Federation:

• remuneration for work;
• compensation payments;
• incentive payments.

That is, any incentive payment, including bonuses, must be paid just for the work.

Now let's look at the Tax Code. And it follows from it that, in order to recognize our premium paid for labor in tax expenses, it must be provided for in an employment or collective agreementArt. 255, paragraph 21 art. 270 Tax Code of the Russian Federation.

Conclusion

To recognize an incentive payment as an expense for profit tax purposes, it must be:

• indicate in the labor (collective) agreement with the employee;
• assign (pay) for work.

Thus, labor bonuses include, for example, payments provided for in a labor (collective) agreement to a miner for exceeding coal production standards, and to a seller for excellent customer service and increased sales. They are taken into account in tax expenses and included in the base for calculating insurance premiums and personal income tax. L Part 1 Art. 7 of the Federal Law of July 24, 2009 No. 212-FZ “On Insurance Premiums...”; subp. 6 clause 1 art. 208, Art. 255 Tax Code of the Russian Federation.

Also, without any problems, you can take into account in tax expenses the bonuses provided for in the provision on bonuses for employees, if there is a reference to it in the employment contracts at Letters of the Ministry of Finance of Russia dated September 22, 2010 No. 03-03-06/1/606, dated February 26, 2010 No. 03-03-06/1/92. And it’s very good if in the bonus regulations you indicate the basic bonus amounts th Letter of the Federal Tax Service of Russia dated April 1, 2011 No. KE-4-3/5165.

A common mistake made by managers is to set minimum size awards. For example, in the bonus regulations they write: “... the amount of the monthly bonus ranges from 10 to 50 percent of the established salary.” By establishing this type of bonus, the organization guarantees the employee a bonus - regardless of how he worked during the month. As a result, the bonus actually becomes part of the salary - it will still have to be paid. And if you suddenly decide to deprive an employee of a bonus, inspectors may file claims for violation of labor laws A Art. 5.27 Code of Administrative Offenses of the Russian Federation.

Thus, when setting bonuses, you need to specify in detail the conditions under which they are paid. This will help avoid questions - both from employees and inspectors (tax officials, labor inspectors). By the way, you can stipulate that no bonus is given to those who do not comply labor discipline or has been reprimanded for poor performance at Articles 189, 192 of the Labor Code of the Russian Federation.

Incentive bonuses must be issued by order using forms No. T-11 or No. T-11a approved Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1; Letter of the Federal Tax Service of Russia for Moscow dated April 13, 2007 No. 20-12/034132.

However, what to do if there is a bonus, in essence, it is paid for labor achievements, but not provided for in the labor or collective agreement? For example, a one-time bonus assigned by order of the director as an incentive for the successful completion of a special task? Can it be taken into account as labor costs?

In their letters, controllers say that it is unlawful to include such a premium in expenses. n Letter of the Federal Tax Service of Russia for Moscow dated 04/05/2005 No. 20-12/22796; Letter of the Ministry of Finance of Russia dated September 22, 2010 No. 03-03-06/1/606, since its payment is not specified in the employment contract e clause 21 art. 270 Tax Code of the Russian Federation.

Conclusion

The employer-safe options for accounting for production bonuses are obvious. In order not to provoke conflicts with the tax authorities, all bonuses for specific production results that you plan to regularly, periodically or even one-time pay to your employees must be described:

• <или>in labor (collective) agreements;
• <или>in the provision on bonus payments to employees and provide a reference to this provision in the labor (collective) agreement.

The scheme for safely recording bonuses for labor can be presented as follows.

At the same time, in the employment (collective) agreement or in the provision on bonuses, you can indicate that “...bonuses are issued on the basis of the order of the manager in the amounts provided for by this order...”.

Regulations on bonuses

It is more convenient to specify the bonus conditions in a separate document - in the bonus regulations. If necessary, it is easier to change it than, for example, an employment or collective agreement.

There is no unified form for such a provision. Therefore, to make it easier for you to create a position “for yourself,” let’s see what main sections can be highlighted in it and what to write in them.

POSITION
on bonuses for employees
OOO ____________________

I. General provisions In this section, you indicate the regulatory framework and goals for the adoption of the regulation. You can also designate the circle of bonus workers (in particular, full-time employees and part-time workers).
1.1. This Regulation on bonuses for employees of LLC ____________________ (hereinafter referred to as the Regulations) was developed in accordance with the Labor Code of the Russian Federation, the Tax Code of the Russian Federation, the Regulations on 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 for employees of the Company.
This Regulation is local normative act Society.
1.2. This Regulation applies to employees holding positions in accordance with staffing table, working in the Company both at their main place of work and part-time.
1.3. In these Regulations, bonuses should be understood as incentives for employees for conscientious, effective work. It consists of paying employees amounts of money in excess of the salary and additional payments for working conditions that deviate from normal ones.
1.4. Bonuses are aimed at strengthening the material interest of employees in improving the results of the Company’s work.
1.5. Bonuses for employees based on the results of their work depend on the quality of the employees’ work, financial condition Society and other factors that may influence the very fact and size of bonuses.

II. Types of bonuses 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 legality of income tax expenses, it is necessary to indicate specific bonus indicators. For example, for exceeding the volume of work (production standards), for the absence of defects, for the development and implementation of measures aimed at saving materials, etc.
If there are many indicators and they are different for different divisions of your organization, you can make lists of bonus indicators for each division. They can be issued as appendices to the Regulations on bonuses.
Also in this section you can fix the conditions for bonuses. Such a condition could be, for example, the imposition of a disciplinary sanction on an employee.
2.1. These Regulations provide for current and one-time bonuses.
2.2. Current bonuses are awarded based on performance results _________________Month, quarter, half year. in the event that an employee achieves high production indicators, provided that the employee performs flawlessly labor responsibilities assigned to him employment contract, job description and collective agreement. In this Regulation, high production indicators mean:
2.2.1. For commercial department employees: ____________For example, an increase in sales volume and related income, compliance with contractual discipline, and a decrease in the amount of accounts receivable..
2.2.2. For accounting workers: _____________For example, ensuring cash and financial discipline, timely submission of all types of reporting and tax returns..
2.2.3. ...
2.3. One-time (one-time) bonuses may be awarded to the Company’s employees:
2.3.1. According to the results successful work Society for the year.
2.3.2. For the employee’s performance of a specific additional task.
2.3.3. For the high-quality and prompt execution of particularly important tasks, especially urgent work, and one-time management assignments.
2.3.4. ...
2.4. The bonuses 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 alcohol, drug or toxic intoxication, confirmed by appropriate examination;
- when absenteeism without good reason.

III. The procedure for calculating, assigning and paying bonuses This section determines the size of bonuses subject to the fulfillment of a specific bonus indicator. It is also important to clearly define the procedure for calculating bonuses to employees who were hired or quit during the period for which the bonus is calculated. 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 amount of current bonuses for the Company's employees cannot exceed ____% of the salary as recommended by 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 as recommended by the head of the structural unit.
3.3. The total amount of material incentives for employees maximum dimensions is not limited and depends only on the financial position of the Company.
3.4. The procedure for calculating bonuses depending on bonus indicators is fixed:
- for employees of the commercial department - in Appendix 1;
- for accounting employees - in Appendix 2;
- ...
3.5. For employees hired or dismissed for good reasons during the period for which the bonus is calculated, it is calculated in proportion to the time worked.
3.6. Current bonuses (for a month, a quarter, a half-year) are paid to the Company's employees by the _____ day of the month following the bonus period.
3.7. Heads of structural divisions no later than ____________________ day of the month following during the bonus period For the past month, quarter, half year., direct to CEO data on employees’ fulfillment of bonus targets and the proposed bonus amount.

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

And do not forget that after the adoption of the Regulations on bonuses, all employees of your organization must be familiarized with it against signature b Art. 22 Labor Code of the Russian Federation. And in the collective agreement (or labor agreements) do not forget to make a reference to this Regulation.

Non-production bonus

But what will change if the company pays bonuses not for production achievements, but, for example, on March 8, February 23, a professional holiday or on the occasion of an employee’s birthday? According to controllers, such bonuses do not relate to incentive payments and are not taken into account in tax expenses, even if they are provided for in the labor or collective agreement e clause 1 of Letter of the Ministry of Finance of Russia dated July 21, 2010 No. 03-03-06/1/474; ; FAS PO dated April 24, 2007 No. A55-12432/06-10; FAS UO dated March 30, 2009 No. Ф09-1640/09-С3. Nevertheless, the FAS NWO made a decision in favor of the tax authorities V Resolution of the Federal Antimonopoly Service of the Northern Territory of September 7, 2009 No. A56-20637/2008, therefore, you should not hope for an unconditionally positive outcome of the case in court.

But even if you do not take such premiums into account in tax expenses, you will still have to include them in the base for calculating personal income tax and insurance contributions. I Part 1 Art. 7 of the Federal Law of July 24, 2009 No. 212-FZ; subp. 6 clause 1 art. 208 Tax Code of the Russian Federation.

In order for a bonus to be unambiguously qualified as a payment for labor and not to give tax authorities a reason to exclude it from tax expenses, it is necessary to avoid formulations such as, for example, “a bonus on the occasion of the employee’s 50th birthday and for many years of conscientious work.” After all, such a formulation will immediately raise many questions among inspectors. It is better to assign a bonus to the hero of the day simply “for many years of conscientious work.”

In order not to argue with the tax authorities, it is better to formalize all bonuses as payments for labor, and the conditions for their assignment should be prescribed in an employment contract, collective agreement or in a separate Regulation. And finding a good justification for paying a bonus for an employee’s holiday or anniversary is not at all difficult.

One of effective ways To increase the interest of employees in the results of work is material incentives for work. Money was and remains a good incentive to get a person to work.

By labor legislation Incentive and incentive payments can be made monthly, quarterly or at the end of the year. Such payments are usually called bonuses.

What are the rules for calculating bonuses? We will talk about this in the article.

1. Accrual and payment of bonuses. Types of awards

2. Documents for calculating bonuses

3. Order for awarding bonuses

4. Accounting for bonuses

5. Calculation of monthly premium

6. Example of annual bonus calculation

7. Payment of bonuses from profits

8. Transfer of personal income tax from the award

9. What are the premium fees?

10. Bonuses when calculating vacation pay

11. Bonus in calculation sick leave

So, let's go in order.

1. Accrual and payment of bonuses. Types of awards

The bonus according to the Labor Code of the Russian Federation (Article 129 of the Labor Code of the Russian Federation) is an integral part wages(wages) related to incentive payments.

Distinguish the following types bonuses depending on:

1. frequency of accrual and payment:

• one-time,
• periodic (monthly, quarterly, annual),

1. basis for accrual and payment:

• production (for labor achievements),
• non-productive or social (not related to labor achievements),

1. source of payment:

• at the expense of the organization’s expenses (both related to core activities and others),
• due to net profit,

IN Labor Code talks about the wage system (Article 135 of the Labor Code of the Russian Federation). This is the system according to which wages are calculated, including allowances and bonuses. It must be installed internally regulatory documents organizations.

2. Documents for calculating bonuses

Documents that can serve as the basis for awarding bonuses:

• employment contract,
• collective agreement,
• agreement, local regulatory act (LNA),
• order,
• position.

For example, a regulation on remuneration with a section “Incentive payments”, or a “Regulation on bonuses”.

Prizes are considered provided for by the employment contract, if they are specified in the text of the contract, or there is a link to a document containing the rules for calculating premiums.

Prizes for production results must be justified. At the same time, the employer sets indicators for the achievement of which bonuses will be calculated and paid.

They have different meanings for different professions. This could be the number of products per month, the number of transactions concluded, and the amount of debts collected. The criteria can be established both in the document itself and in the employee’s plans for a certain period. In the latter case, the bonus will be assigned if the progress report confirms the fulfillment of the plan for the period.

3. Order for awarding bonuses

If the LNA clearly states the procedure for calculating bonuses, then it is possible not to issue a monthly bonus by order.

To issue other bonuses, for example, one-time ones, an order for awarding the bonus is required. It is recommended to issue it according to unified form- form No. T–11 or No. T-11a (for a group of employees), provided that the organization’s accounting policy does not provide for another form of order.

To justify the calculation and payment of bonuses for production results, it is advisable to attach bonus calculations to the order based on the indicators established in the company.

For engineering and management personnel, it is quite difficult to select indicators for bonuses. You can assign a bonus, for example, “for a conscientious attitude to work.”

4. Accounting for bonuses

Bonuses related to the performance of labor duties are reflected in accounting in cost accounts - 20 (23, 23, 26...).

Accounting entry:

Debit 20 (23, 25, 26, …) – Credit 70- bonus accrued from expenses for common types activities.

If the bonus is not of an obvious production nature and relates to other expenses, accounting entry will be like this:

Debit 91.2 – Credit 70– the bonus is accrued at the expense of other expenses.

5. Calculation of monthly premium

There are 2 options for calculating the monthly premium:

• as a percentage of salary,
• based on established indicators.

The monthly premium is calculated within the time limits established by the local regulatory act (LNA) of the organization. But only if, according to the LNA, the bonus is a mandatory part of the salary. If there is no such entry in the LNA, but there is a provision for the payment of a monthly premium upon certain conditions, for example, when reaching specific financial results in the organization as a whole, then monthly bonus may not be accrued. (Determination of the Supreme Court of the Russian Federation dated November 27, 2017 No. 69-KG17-22).

If the month is not fully worked, bonuses are calculated in proportion to the days worked. But the LNA may establish a different procedure for calculating the premium for such cases.

Example 1. Calculation of monthly premium

The organization has established monthly bonuses for production results - 10% of the salary. Salary 25,000.00. According to the Regulations on Bonuses, bonuses are considered proportional to the time worked. The employee worked 15 days out of 20.

Premium calculation

25 000,00 * 10% / 20 * 15 = 1 875,00

6. Example of annual bonus calculation

The calculation of the annual bonus is tied to summing up the organization’s work for the year. The calculation can be carried out, for example, after approval of the results of work at the annual meeting of shareholders (participants) of the company.

The bonus regulations may contain a condition for determining the amount of the bonus depending on the length of service in the organization. The regulations may also provide criteria for reducing the amount of the annual bonus, for example, for violations of labor discipline.

If an employee did not work for a full year, the time of its actual operation in the billing period is taken into account.

Example 2. Calculation of annual bonus

The bonus regulations establish a fixed annual bonus amount - in the amount of salary, subject to the fulfillment of the sales plan. If the percentage of sales plan fulfillment is less than 75%, no bonus is paid. When the sales plan is fulfilled by 75 - 99.9%%, a bonus is accrued in the amount of 50% of the salary. The employee's salary is 30,000.00. The percentage of sales plan fulfillment is 92%.

Premium calculation

30 000,00 * 50% = 15 000,00

Example 3. Calculation of the annual bonus taking into account length of service and additional factors

In the company, according to the Regulations on bonuses, when calculating the annual bonus, the length of service in the company is taken into account (the corresponding coefficients are established) and additional coefficients, the calculation procedure of which is also established in the Regulations on bonuses. The division has a bonus limit of 30 thousand rubles.

Additional coefficients are set according to the service director:

• 0.5 - for attracting a profitable client,
• - 0.5 - for absenteeism.

Calculation of the premium amount

Smelov – 30,000 / 103,500 * 30,000 = 8,695.65

Znobin – 30,000 / 103,500 * 62,500 = 18,115.94

Buryak – 30,000 / 103,500 * 11,000 = 3,188.41

7. Payment of bonuses from profits

The calculation and payment of bonuses from profits have their own characteristics. Documents for calculating the bonus in this case must include the consent of the owners to pay the bonus from profits. Consent is drawn up either as a protocol general meeting, or as a decision of the sole participant of the company. Payment of bonuses from profits is formalized by order of the manager. An order for calculating bonuses can be drawn up either in a unified form or in a form approved by the accounting policy of the organization.

The accrual of bonuses at the expense of net profit is reflected in the accounting entry:

Debit 91-2 – Credit 70- bonus awarded.

The accrual of bonuses from profits is sometimes documented by posting using account 84. This should not be done, since such posting does not comply with the Instructions for the Chart of Accounts.

This position is confirmed by clarifications of the Ministry of Finance of the Russian Federation (letters of the Ministry of Finance of the Russian Federation dated December 19, 2008 No. 07-05-06/260 and dated June 19, 2008 No. 07-05-06/138).

8. Transfer of personal income tax from the award

Production bonuses are subject to insurance premiums, and personal income tax is withheld from the amount of premiums.

The date of actual receipt of income in the form monthly awards are recognized the last day of the month for which the bonus is accrued.

This premium is calculated and paid simultaneously with wages per month. In this case, personal income tax is transferred no later than next day after payment.

In 6-NDFL, such bonuses can be reflected in one block as a total amount with wages.

Example 4. Filling out the 2nd section of 6-NDFL (fragment 1)

Payment of monthly salary (100,000.00) and monthly bonus (10,000.00) for April took place on May 10:

If an organization pays a monthly bonus significantly later than the basic salary, then the LNA must specify the appropriate procedure. In this case, the date of receipt of income for personal income tax accounting will be considered the date of payment of the premium. In this case, the transfer of personal income tax from the premium is carried out no later than the next day after payment.

Example 5. Filling out the 2nd section of 6-NDFL (fragment 2)

The salary for March was paid on April 10, the monthly bonus for March was paid on May 7 (the procedure is established by the LNA). The bonus is reflected by the date of actual payment:

The date of actual receipt of income in the form of a bonus for a quarter (year) is the day the income is paid.

This position is set out in the documents of the regulatory authorities:

• Letter of the Ministry of Finance of the Russian Federation dated September 29, 2017 No. 03-04-07/63400,
• Letter of the Federal Tax Service of the Russian Federation dated October 6, 2017 No. GD-4-11/20217@.

If a bonus for production results (one-time, for a quarter, for a year) is accrued to a former employee after dismissal, then the date of receipt of income will be recognized as the day the bonus was paid (Letter of the Federal Tax Service of the Russian Federation dated October 5, 2017 No. GD-4-11/20102@).

In this case, the transfer of personal income tax from the premium should also be made no later than the next day after payment.

9. What are the premium fees?

Bonuses that are part of the remuneration system (performance bonuses) are subject to contributions in the same manner as the basic salary.

Example 6. Calculation of payments to the budget from bonuses

In April, the employee was awarded a quarterly bonus for the 1st quarter in the amount of 20% of the monthly salary. Salary 20,000 rub. Insurance premiums are calculated at the basic rate. The rate of contributions to the Social Insurance Fund is 0.2%. In accordance with the LNA, the bonus is paid with the salary for the last month of the quarter. The salary payment deadline is the 10th of the month.

Premium amount 20,000.00 * 20% = 4,000.00 rub.

10. Bonuses when calculating vacation pay

The procedure for taking into account bonuses when calculating average earnings for vacation pay is established in paragraph 15 of Resolution No. 922 of December 24, 2007.

The rules for accounting for any bonuses in average earnings are as follows:

• if the time in the billing period is not fully worked, bonuses are taken into account in proportion to the time worked (with the exception of bonuses accrued for time actually worked),
• if several monthly or quarterly bonuses are awarded for one indicator, only one bonus (the largest, the last, etc.) for the corresponding period is taken into account in calculating the average earnings.

Features of accounting for bonuses when calculating vacation pay:

1. monthly bonuses are taken into account if calculated in the billing period,
2. quarterly bonuses:

• if the bonus period is fully included in the calculation period, then the bonus accrued taking into account the actual time worked is not recalculated.
• if the bonus and billing periods do not coincide, then you need to recalculate

1. annual bonuses:

• are taken into account regardless of the date of accrual, if accrued for the previous year,
• if the duration of the period for which bonuses are calculated exceeds the duration of the billing period, the monthly part for each month of the billing period is taken into account,
• if the annual bonus is paid after the vacation, then the average earnings for the vacation must be recalculated.

Example 7. Accounting for annual bonuses when calculating vacation pay

The employee goes on vacation from May 28, 2018. The billing period is from 05/01/2017 to 04/30/2018.

In this period, 2 annual bonuses were paid - in May 2017 for 2016 and in April 2018 for 2017, 30 thousand rubles each. Also in July 2017, a bonus was paid for the 2nd quarter of 2017 in the amount of 10 thousand rubles. Bonuses were awarded without taking into account actual time worked. In August 2017, the employee was paid a bonus for Builder's Day, which was not provided for in the Bonus Regulations. The employee was on vacation in June 2017 for 28 days. In December 2017 I was sick for 8 days.

Determine which bonuses and in what amount will be taken into account when calculating vacation pay.

1. The annual bonus for 2016 is not taken into account at all (you can only take into account the annual bonus for the previous year).
2. We will also not take into account the Builder's Day bonus in calculating average earnings, but as a social payment (clause 3 of Resolution No. 922).
3. The annual bonus for 2017 will not be taken into account in full, because... Only 211 days out of 247 working days of the billing period were worked in the billing period.

30 000,00 / 247 * 211 = 25 627,53

1. The quarterly bonus for the 2nd quarter of 2017 cannot be taken into account in full, since the bonus period extends beyond the calculation period

The calculation of average earnings will include

10 000,00 / 247 * 211 = 8 542,51

1. The calculation of average earnings will include 2 bonuses out of 4 in total amount 34 170,04 (25 627,53 + 8 542,51).

11. Bonus in calculating sick leave

When calculating sick leave, average earnings must be calculated based on the requirements of Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

In paragraph 14 of the Regulations approved by the said resolution, it is established that annual bonuses when calculating average earnings are taken in the amount of actual amounts accrued in the billing period.

In this case, the number of days worked by the employee in the billing period is not taken into account (letter of the Federal Social Insurance Fund of the Russian Federation dated July 10, 2008 No. 02-08/07-2248P).

The calculation period for calculating benefits is two calendar years preceding the year of the occurrence of the insured event for which the benefit is calculated.

Therefore, when calculating average earnings, you can take into account all bonuses (including annual ones) accrued during these 2 years. In this case, the period for which bonuses are accrued is not taken into account.

Another condition that must be met is that contributions to the Federal Social Insurance Fund of the Russian Federation are paid from the premiums.

Example 8. Bonus in calculating sick leave

The employee brought a certificate of incapacity for work for the period from April 20 to April 25, 2018. Employee experience 15 years. The billing period is from 01/01/2016 to 12/31/2017.

In this period, 3 annual bonuses were paid - in May 2016 for 2015 and 2014 and in April 2017 for 2016, 40 thousand rubles each. The bonus for 2014 was paid a year later due to severe financial situation organizations in 2015. Also, over 2 years, 2 bonuses were paid for the 2nd and 3rd quarters of 2017 in the amount of 10 thousand rubles. Bonuses were awarded without taking into account actual time worked.

The average salary can include all 3 annual bonuses and 2 quarterly bonuses, provided that all payments to the employee (including bonuses) for each individual year do not exceed the maximum base for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation.

Let's assume that this condition is met, then all bonuses will be included in the calculation of average earnings.

The calculation of average earnings will include the following amounts:

30 000,00 * 3 + 10 000,00 * 2 = 110 000,00

There is no need to recalculate bonus amounts based on days actually worked when calculating benefits.

In our article, we looked at common cases of calculating and paying bonuses. If you still have questions, ask them in the comments below.

Accrual and payment of bonuses: accounting, personal income tax and contributions

The award is mentioned in Article 129 of the Labor Code of the Russian Federation. The law establishes it as a payment of an incentive nature. It can be part of the salary of the staff of the enterprise (organization). The law imposes on the employer the obligation to develop a remuneration system at the enterprise, as well as the rules for its application, in agreement with this process with representatives of the workforce. As for enterprises of state or municipal ownership, the employer is guided by recommendations that are developed by a special commission every year in accordance with 161-FZ of 2002. Based on the results of developing recommendations, a protocol is drawn up.

The procedure for calculating and paying bonuses

Each employer must have an internal document that contains a description of the applicable remuneration. The document may contain accrual rules components wages of company employees. The development, drafting, and implementation of an internal document into the work of an enterprise can significantly simplify the text of an employment contract. IN labor contract You don’t have to list the algorithm for calculating wages to employees: the document may contain a link to an internal act of the enterprise. Bonuses at an enterprise can be annual, quarterly or one-time. The first two types of bonuses are regular.

Procedure for paying a one-time bonus

A one-time bonus is a monetary reward given to an employee to encourage further labor activity. This action of the employer remains outside the scope of remuneration, which is of a regular nature. A one-time bonus cannot be considered standard remuneration. Its difference from other types of bonuses, for example quarterly remuneration, is that the one-time payment does not have a regular basis. The reason for receiving it can be any event in the company, an achievement by a specific employee high results at work.

A one-time bonus can be included by the employer in the system for calculating a person’s wages, as well as vacation pay. One-time remuneration is regulated by internal regulations adopted by the enterprise, a collective agreement and is calculated in the employee’s salary structure. But it does not apply to mandatory payments, since it is established for a specific person or group of people who have achieved high results in their work.

The one-time allowance is based on documents that regulate labor Relations in a specific company. Such documents include:

• collective agreement;
• contract of employment;
• regulations governing wages in the company;
• other internal acts.

The company can independently develop a document that contains the rules for awarding bonuses to employees. The main condition is that the internal act does not contradict the collective agreement or the laws of the Russian Federation. Thus, the following issues are addressed in the company’s internal document or existing bonus regulations:

• conditions for issuing the award;
• bonus amount;
• calculation procedure;
• issuance procedure;
• circle of persons subject to bonuses;
• sources of bonuses.

The one-time bonus must be clearly calculated. It is the employee's income and therefore subject to tax. The issuance of monetary remuneration is reflected in the accounting documentation. The employer can assign a one-time incentive in the form of a fixed amount or an amount calculated as a percentage of the salary received individual employee. The fixed amount of a one-time bonus can be determined on the basis of one of the internal acts adopted by the enterprise (organization).

To calculate the one-time bonus, simple rules are applied. If the bonus is fixed, then the employee’s monthly salary is added to it. For example, bonus 5000, salary 15000. The total is 20000. We multiply this amount by the bonus factor. It is different, it all depends on the specific region where the recipient lives.

If the bonus is set as a percentage of the employee’s salary, then it is necessary to understand how much the percentage of the salary assigned by order of the employer will be. The percentage is added to the employee's salary paid to him for the month.

The decision on a one-time payment is made by the employer. But the amount and the algorithm for issuing it are regulated by law. In particular, Art. 144 Labor Code of the Russian Federation.

Thus, the head of the department where the recipient works determines the criteria by which the payment process takes place. For example, the head of a department can write a memo justifying the need for payments, or create another document equivalent under the law. The amount of the bonus issued is agreed upon with the boss finance department. Data for the purpose of making a final decision are transferred to the highest official enterprises. He must sign a document, which is then transferred to the organization’s accounting department, where the reward is issued.

An order to issue a bonus on a one-time basis cannot be drawn up arbitrarily. It must be in the form T-11 or T-11a. The form was developed by Goskomstat in 2004. The award order must reflect the following points:

• first and last name of the employee;
• employee personnel number;
• employee's position;
• name of the department where he works;
• incentive amount;
• type of award;
• bonus amount.

Deadlines for payment of annual bonus

A year-end bonus can be paid on the basis of an employment contract, a collective agreement, or an internal document, for example, a regulation on remuneration. Payments are made by order of the head of the organization. The order has the form T-11 and T-11a.

The terms for payment of the annual bonus are determined by law, in particular, in Article 136 of the Labor Code of the Russian Federation. The annual bonus must be paid to the company's staff (designated employees) within 15 days from the date of its accrual. During these 15 days, employers can set any date for issuing the bonus. For example, these could be days:

• the last working (calendar) day of the outgoing year simultaneously with the payment of wages;
• the day after the founder of the organization accepted internal reporting;
• day after submission of annual reports.

If the employer violates the terms of payment of the annual bonus, penalties are imposed on him.

Terms of payment of monthly premiums

Monthly bonuses, based on the meaning, are paid based on the results of the month worked by the employee. The employer analyzes the labor productivity of the departments, then makes a decision on whether to provide bonuses to its employees. Payment of such bonuses is made no later than the 15th day of the month following the worked month. The scheme is not simple for employers who have large staff workers, that is, managers of large enterprises. It is difficult to determine the performance of each of the departments operating in a large enterprise in 15 days. Therefore, there is often a delay in premiums of 1-2 months. But this no longer complies with the law; the employer bears administrative liability for violations.

Employers sometimes do not have time to provide analysis labor results employees of the enterprise. Consequently, the accrual and payment of bonuses are delayed. Often, because of this, employers resort to schemes for transferring bonuses to other periods, which should be reflected in local regulations. Such actions of the employer will not be legal, since the Labor Inspectorates are not loyal to this process if they discover such a scheme. In addition, these schemes are an additional burden on accounting.

Quarterly bonus payment terms

Quarterly bonuses under Article 136 of the Labor Code of the Russian Federation are paid no later than the 15th day of the month following the month worked.

Terms of payment of bonus upon dismissal

The remuneration system adopted at enterprises or organizations forms wages, making up this payment in several parts. One of these parts is the bonus. This payment is of an incentive nature. Most bonuses, excluding one-time remuneration, relate to regular payments. The rules for calculating bonuses must be reflected in the employer’s internal act, collective agreement, Regulations on remuneration, Regulations and incentives, etc. If an employee is deprived of the right to receive a bonus, this must be reflected in the employer’s internal document.

The bonus is accrued after the end of the period to which it is associated. In relation to an employee dismissed from his place of employment, the payment of the bonus occurs after the dismissal. If the bonus is part of the salary, dismissal cannot deprive him of his right to receive the bonus. The bonus can be accrued after dismissal, but for the period when he worked in a specific enterprise (organization). This provision follows from the Letter of the Ministry of Finance of 2005, numbered 1/294. Article 140 of the Labor Code of the Russian Federation states that full settlement with the employee must be made on the day of his dismissal, the bonus must be paid after dismissal. This is not a violation of the law.

The conditions for calculating a bonus after a person’s dismissal are:

• the person’s work during the period for which remuneration is calculated;
• fulfillment by the former employee of all production indicators, the validity of his receipt of remuneration;
• the absence in the internal regulatory act of reasons that prompted the employer not to provide bonuses to the dismissed person.

If an employer refuses to pay a bonus after dismissal, this is illegal. The employee must understand this and immediately contact the boss. If the employer does not meet halfway, that is, does not fulfill his legal obligations in relation to former employee, the latter has the right to seek protection in court.

Having defended his rights in this body, he will receive the remuneration due to him. The employer will need to additionally pay legal costs, and possibly moral damages to the former employee if he names it in the claim.

If a person quits his job due to at will, then the procedure for paying the bonus is simple:

1. An employee submits a resignation letter in writing. In it he indicates the terms of dismissal.
2. This document is signed by the boss.
3. The application is registered.
4. The dismissal order is printed.
5. The order is registered.
6. The employee reads the order.
7. Wages are calculated, as well as employee compensation related to unused vacation, if it is required in this case.
8. The employee is issued a work book.
9. The person signs that he has received a work book.
10. The employee is given a pay slip.

Based on the fact that the employee subject to bonuses is fired, payments are calculated depending on the type of incentive. For example, incentives can be regular, annual, or one-time. In addition, depending on the period worked, which relates to the time he performed his job duties. If a person is fired due to failure to fulfill job duties, the employer can legally deprive him of bonuses.

Bonuses must be paid to employees who are voluntarily dismissed. The employer's refusal to do this cannot be considered legal. Therefore, it can be appealed to the Labor Inspectorate and in court. However, the employer may not pay bonuses to the dismissed employee for the period of his work in the organization or enterprise. But this only happens if the employee fulfilled his duties in good faith, which means there are simply no grounds for refusing to pay bonuses.

Relations between employers and their employees are regulated by articles in the Labor Code Russian Federation. It is the provisions of this document that are the basis for the work of all enterprises on the territory of the Russian Federation.

Therefore, according to the current legislation of the Russian Federation:

Awards can be either general or individual. Therefore, in order to avoid various disputes, all nuances must be recorded in a regulatory act of the enterprise or in a collective agreement.

Why do they give an additional payment to the basic accruals?

The amount of the bonus, as well as the basis for its payment, is determined by the employer independently, or in agreement with a representative of the workforce. The enterprise may have established its own bonus system, depending on the type of activity, the profitability of the company and even the manager’s attitude towards rewards for his employees.

Actions of employees for which it is best to pay them bonuses, and reasons for incentives, not directly related to employee success:

1. The bonus is given for time worked. This type of bonus is awarded to employees if they have worked whole month no sick leave or no days off at your own expense;
2. You can get paid for a job well done. This type of bonus is used not only as an incentive, but also as a kind of incentive to work in the future;
3. bonuses awarded in connection with holidays and special occasions.

Why can they refuse?

The accrual of bonuses most often depends on the quality of the employee’s work, his contribution to manufacturing process or professional achievements themselves. Each enterprise sets its own bonus criteria and indicators. But in any case, the employer determines the need to pay a bonus based only on the employee’s performance results.

Based on this, it must be said that an employee cannot be rewarded only for what he has higher education or a specific specialty.

Grounds for employee remuneration

The grounds that can be indicated in the bonus regulations may include the following indicators:

• for the implementation of the work plan;
• for significant achievements in work;
• for timely submission of reports;
• for performing particularly responsible work;
• for the initiative shown;
• for quality work done;
• for holding certain events;
• for advanced training.

In accordance with Art. 236 of the Labor Code of the Russian Federation, the manager is responsible for the timely payment of bonuses.

Art. 236 of the Labor Code of the Russian Federation provides for certain liability for delayed payments.

Article 236 of the Labor Code of the Russian Federation. Material liability employer for delay in payment of wages and other payments due to the employee

If the employer violates the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with interest (monetary compensation) in the amount of not less than one hundred and fiftieth of the current amount at that time key rate of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay starting from the next day after the established payment deadline until the day of actual settlement inclusive.

In case of incomplete payment in fixed time wages and (or) other payments due to the employee, the amount of interest (monetary compensation) is calculated from the amounts actually not paid on time.

The amount of monetary compensation paid to an employee may be increased by a collective agreement, local regulation or employment contract. The obligation to pay the specified monetary compensation arises regardless of the employer’s fault.

When is paper confirmation of the reasons for the incentive required?

Despite the fact that the employer himself determines the conditions and sets the amount of bonuses for his employees, he will need justification for payment. These include:

Moreover, I would like to note the fact that justification for paying bonuses is necessary only in the case of a one-time bonus. In such cases, the information is recorded in a special document called provision for bonuses.

But the regular incentives that are paid to employees are carried out without providing justification.

Incorrect wording in documents

Not established by the laws of the Russian Federation standard form document for the award. But, despite this, there is certain information that must be written down in the document. One of the main points of this document is the text itself with the grounds for bonuses to the employee.

Since the bonus regulations must specify all the indicators that are the basis for the payment of incentives, then accordingly, when drawing up memo or a document for presentation of a bonus, it is necessary to correctly indicate the reasons for calculating bonuses.

The information specified in the document for submitting a bonus does not correspond to the established indicators of the bonus regulations; it may be considered an incorrect formulation of the grounds.

For example, an enterprise accountant, unlike a driver, cannot simply be rewarded for Good work. This will be considered an incorrect statement of justification. IN in this case, the manager can justify paying a bonus for timely submission of reports.

Thus, to summarize all of the above, the grounds for awarding bonuses to employees are an integral part of the entire bonus procedure. But, in addition to the correctness of presentation, the main point is the presence in the documents recording labor relations at the enterprise, the conditions for the payment of bonuses. After all, only in this case are monetary incentives, according to paragraph 2 of Art. 255 of the Tax Code of the Russian Federation will relate to labor costs.

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