Bonus payment rules

Bonus payment rules

Wages are perhaps the most pressing topic of conversation for working citizens. What could be better than a salary? Of course, salary plus bonus! Good employers would be only too happy to reward their talented employees more often. But the bonus procedure hides so many pitfalls that in return for gratitude, the employer risks receiving an offended look from the employee, or even a subpoena. What rules for paying bonuses will help avoid this situation?

Rules for payment of bonuses: types and existing regulatory framework

Awards- these are motivating payments made by employers to distinguished employees who conscientiously perform their duties or achieve good work results.

In accordance with Part 1 of Article 129 of the Labor Code of the Russian Federation, bonuses can be one of the components of wages. In this case, it is necessary that the bonuses are clearly stated, for example, in the bonus regulations or employment contract. It is in these papers that the rules for paying bonuses are formulated:

Achievements leading to an award;

Methodology for calculating the amount of the bonus;

Conditions that prevent the accrual of incentive payments.

The bonus accrued in accordance with these documents becomes an integral part of the overall payment system.

Based on the frequency of payments, bonuses are divided into the following types:

One-time - paid once, usually timed to coincide with an event;

Periodic - paid at certain times (for example, every month or quarterly);

Annual - paid at the end of the year.

Monthly, quarterly and annual incentive payments are divided into production (for example, monthly bonuses that are part of the salary) and non-production (for example, monthly bonuses for employees raising children). Moreover, bonuses are most often associated with the work achievements of employees. After all, very few employers can afford to issue bonuses that are not consistent with work results.

In accordance with Article 129 of the Labor Code of the Russian Federation, salary is the main type of reward for work. At the same time, non-production bonuses (the same monthly payments to employees with children) do not depend in any way on work success.

The same article of the Labor Code provides for the possibility of material incentives for employees through bonuses. The definition of the term “bonus” itself can be found in Article 191 of the Labor Code of the Russian Federation: it states that incentive payments to employees are not mandatory.

According to Article 193 of the Labor Code of the Russian Federation, an employer cannot leave an employee without a bonus, even if he has violated discipline.

The Labor Code does not regulate in detail the rules for paying bonuses - according to Article 135, the employer has the right to decide these issues himself.

Ambiguous or conflict situations arising around the volume and procedure for calculating bonuses are considered as labor disputes in accordance with Article 381 of the Labor Code of the Russian Federation. The form of payments is prescribed in Article 131.

Primary documentation of the company, which helps take into account the costs of salaries and bonuses, as well as income tax, is:

Gazette;

Expense orders;

Payment orders confirming the accrual of bonuses to the employee.

Features of the bonus are regulated by:

Collective agreements;

Regulations on bonuses;

Internal labor regulations;

Other documentation.

Rules for payment of bonuses and methods of documenting them

According to legislative provisions, in practice, a number of methods can be distinguished that make it possible to spell out in detail the rules for paying bonuses.

First way

This is perhaps the most affordable of all. It lies in issuing separate bonus orders for each case. The papers indicate the type of bonus, the grounds for issuing it, the list of people who need to be encouraged, the volume of bonuses and the timing of their issuance.

This method has the following advantages:

There is no need to regulate in detail the rules for paying bonuses;

There is no need to agree on the amount of payments with each employee - you just need to bring to their attention the relevant orders, which employees must sign;

You can issue separate orders for issuing bonuses for holidays, anniversaries and other significant events. In addition, workers who solve particularly important and difficult tasks can be rewarded for conscientious work (Article 191 of the Labor Code of the Russian Federation). The employer has the right not to pay such bonuses whenever appropriate circumstances arise.

At the same time, there are a number negative aspects related to the issuance of individual orders for the issuance of bonuses:

This method can only be used in those companies that do not intend to pay bonuses systematically. Thus, the method is not suitable for time-bonus and piece-rate wage systems - in these cases, bonuses must be paid periodically, since they are a variable component of the salary;

The desire of employers to issue a periodic bonus for a one-time bonus, in order to be able to pay a smaller bonus at any time or deprive the employee of it altogether, causes some dissatisfaction with labor inspectors. Also in this case, the employee may sue to protect his right to receive a fixed bonus, and the magistrate is unlikely to side with the employer. The court will consider such bonuses from the point of view of their essence - this will help determine their legal nature, independent of the name of the payment;

If differences between bonuses for different employees are not supported by documents, this may be considered a failure to comply with labor laws and discrimination in the issuance of salaries and bonuses. After all, remuneration, including incentive payments, must be calculated based on the employee’s qualifications, the difficulty of the tasks he solves, and the quantity and quality of his work (Article 132 of the Labor Code of the Russian Federation).

Draft orders for the calculation of bonuses are drawn up according to unified forms No. T-11 and T-11a, which were adopted by the State Statistics Committee on January 5, 2004 (Resolution No. 1). The agency provides specific instructions on how to complete these forms. According to the law, such orders:

Used to reward successful work activities;

Issued by order of the head of the department or department of the company in which the employee works;

Signed by the director of the company or his authorized representative, as well as by the employee receiving the bonus. After signing the order, entries are also made in the personal card (form No. T-2 or No. T-2GS (MS) and the employee’s work book.

Second way

He means inclusion of bonus payment rules in the employment contract, signed by the employee.

Among the advantages This method can be called strict execution of Part 2 of Article 57 of the Labor Code of the Russian Federation. The document states that bonus payments are one of the components of the remuneration system and are necessarily included in the contract between the employee and the employer. Thus, the possibility of violations of labor legislation, which are usually recorded by inspectors and the court, is excluded.

However, this method of fixing the rules for paying bonuses implies several serious shortcomings, since it often does not reflect the needs of the employer:

By including rules for the payment of bonuses in an agreement with an employee, the employer is deprived of the opportunity to adjust these provisions unilaterally (in particular, he cannot change either the size or timing of bonus payments). He must coordinate any changes with the employee, who may refuse to sign the contract if it worsens his position;

Companies often use approved forms of employment contracts; it is difficult to introduce new bonus provisions into them. After all, the sample contract should set out different approaches to bonuses, which depend on the qualifications of employees and their working conditions for each position (if the company uses a differentiated approach to bonuses). The inclusion of all possible volumes, terms and rules for the payment of bonuses in each employment contract makes these documents too cumbersome and voluminous. And the absence of this information will inevitably raise questions from inspectors checking compliance with labor laws, and courts advocating the validity of a differentiated approach to the payment of bonuses to each employee;

If specific amounts of bonuses, terms and frequency of their payments are specified in the employment contract, this will inevitably entail the obligation of the employer to strictly comply with the terms of this contract. Any reductions or delays that worsen the employee's position will subject the employer to material and administrative consequences. If the employment contract does not include a clear list of violations that do not allow the employee to count on a bonus or allow it to be reduced, any such actions will be considered illegal. At the same time, prescribing all these conditions in the employment contract, as already noted, will make the document too cumbersome and voluminous.

We can conclude that a detailed statement of the rules for paying bonuses in an employment contract makes sense only in those companies where incentive payments are part of the salary, are not differentiated and always have the same amount, and one-time bonuses are issued only in specific situations and volumes.

Third way

He means conclusion by the company or its branch of a collective agreement, which outlines all the rules for paying bonuses.

This method has the same benefits that are provided by including bonus rules in the employee's employment contract. If we compare this and the previous method in detail, we can highlight a number of others:

If you set out in detail the rules for paying bonuses in the collective agreement, they will not need to be specified in the employment contract with employees - accordingly, there is no need to change the terms of the contract and re-sign it with the employee when adjusting the bonus rules;

A collective agreement allows you to clearly and accurately specify in it all the rules for the payment of bonuses (volume of remuneration, terms of payments, differentiation of bonuses, conditions for bonuses related to the achievement of certain labor indicators), as well as indicate violations that deprive employees of the right to a bonus or reduce its amount . Bonus standards are enshrined in the collective agreement both in the section on wage conditions (Article 41 of the Labor Code of the Russian Federation) and in a separate annex to the agreement, which should be named according to the content (“Regulations on bonuses, incentives, motivation, etc.”). Such a document must be an integral part of the contract.

However, this method also has some cons, For example:

Not all companies practice signing collective agreements;

The provisions of the collective agreement must be agreed upon with the employees. An elected representative (eg a primary trade union) usually acts on behalf of the staff. When agreeing on a contract, it is necessary to follow the procedure set out in Articles 36-38 of the Labor Code. It is worth noting that the provisions on salaries and bonuses are the most controversial, and it is often difficult for the parties to the contract to come to an agreement;

If the employer wants to adjust the clauses of the contract or supplement it before the expiration of the document, he is also obliged to coordinate the changes with the employees or their representative. The approval rules are established by the Labor Code or the contract itself in accordance with Article 44 of the Labor Code of the Russian Federation.

The last point was changed for the better only in October 2006. Previously, it was possible to change the collective agreement only on the basis of the Labor Code. Nowadays, the contract itself can provide for a simplified system for changing it - however, this provision also needs to be agreed upon with employees. At the same time, the employer should not forget that the simplified system for adjusting the contract can be used not only by him, but also by his staff or his legal representative, who demands an improvement in the remuneration system.

Fourth method

This method consists in regulating the types, volumes and other provisions on bonuses in a special local regulatory act - the Regulations on Bonuses. The document must be adopted in accordance with the law. Its name can be different: “Regulations on remuneration”, which includes a separate clause on bonuses, “Regulations on employee incentives”, etc.

To the number advantages legally drawn up local regulations relating to bonus issues include the following:

In labor and collective agreements, you can only indicate references to the local regulatory act on bonuses (with clarification of its name and date of adoption). This will make it possible not to set out the rules for paying bonuses in detail in labor and collective contracts and not to make adjustments to them when changing the order of bonuses;

A local act allows you to specify all the nuances of the bonus system specific to the company and build a real incentive scheme for quality work - it will be an effective mechanism for increasing the productivity of the enterprise;

With this method, there is no need to agree on the rules for paying bonuses with the employees themselves, you just need to follow the process of taking into account their opinion expressed by a legal representative (for example, a trade union).

However, with this method there are also a number of cons:

The employer must strictly comply with all the conditions and obligations specified in the document. And since the payment of bonuses depends not only on compliance with the terms of the bonus, but also on the prevention of violations in work, these negative factors are reduced to a minimum;

If a local regulatory act regulating the bonus procedure is adopted by the company for the first time, it is necessary to make changes with references to it in previously signed contracts and other documents.

If you decide to pay bonuses to employees based on the local regulatory act “Regulations on Incentives,” your next step should be to determine the types of bonuses to which this document applies.

The following methodology is often used: the rules for the payment of bonuses, which are part of the general remuneration system, are indicated in the document, and the possibility of paying one-time bonuses is indicated as a reference to special orders of the director or his proxies, as well as calendar events, performance of special tasks, outstanding achievements etc.

Rules for payment of bonuses in the structure of the Regulations on bonuses

Bonus regulations usually have a standard structure. It should contain a number of sections that include certain information.

General provisions

This section sets out the goals for issuing bonuses - for example, improving labor productivity through material incentives for employees to increase target indicators. Here it is also worth clarifying the circle of persons covered by the Regulations.

Types of bonuses and sources of payment

All types of bonuses provided for in accordance with the document are indicated here, as well as indications for them and the rules for issuing bonuses for different categories of employees. Several incentive options are possible, for example:

Bonuses for good production parameters (with a description of what is meant by these payments);

Bonuses based on work performance (for example, for a certain period of service, for performing above the norm, for introducing new technologies, etc.);

Bonuses for continuous work experience in the office (they can be timed to coincide with anniversaries), as well as for long work on the occasion of retirement.

The provisions need to be formulated as clearly and clearly as possible - this will help to avoid disputes around the grounds for issuing bonuses.

In the same section, you should clarify which categories of employees are entitled to incentive payments, when the payment is made (once a month, quarter, year), and also indicate the frequency of bonuses (regular or one-time).

Here it is worth mentioning a clause about the taxes that are levied on bonuses. Funds for this item may be part of sales expenses and the average earnings of employees, or they may be excluded from these items and allocated from the office profits remaining after paying other taxes.

Premium amounts

They can be recorded in a document or calculated using a percentage formula. In order to document the amount of the bonus, you need to clearly state the indicators on which its volume depends.

Such indicators can be quantitative or qualitative. The first ones have a percentage expression and are directly dependent on the timing of the work, production standards, etc. Qualitative parameters, accordingly, are determined by improving the quality of work, saving costs in relation to the given standards.

These parameters may also depend on profit margins, compliance with the contract, and increased production indicators. All these criteria must be very detailed and competently set out in the regulations; they must differ for each category of employee and for different departments of the office.

The procedure for issuing awards

This section reflects the following parameters:

What documents regulate bonuses for employees?

What are the conditions and rules for paying the bonus;

What is the amount of bonuses for each category of employees (for example, for employees who did not work the full number of working days of the month due to military training, enrollment in a university, retirement, dismissal due to staff reduction or other valid reasons, as well as due to recent taking office).

The same paragraph indicates the grounds for deprivation of the bonus, as well as a list of papers that need to be drawn up for this.

The final part specifies the timing of payments (on the day the salary is paid, upon a certain achievement, etc.)

Final provisions

It sets out in detail the procedure by which the document comes into force, its validity period, as well as responsibility for its non-fulfillment.

Such local acts are signed by the director of the company and approved by his personal order. Each employee must be familiarized with the document by signature (it is placed on a special familiarization sheet attached to the document, or in the familiarization log).

Order for payment of bonus

Bonuses are paid to employees based on the order of the manager. It should describe in detail who receives the bonus, for what merits and in what volume. Based on clause 24 of the Rules for maintaining a work book, after issuing an order The labor document contains the following information:

On the presentation of certificates and letters of gratitude, the conferment of special titles and the awarding of other insignia that are produced in the company;

About other types of remuneration that are provided for in Russian legislation, as well as in collective agreements and other internal documents of the company.

A manager’s order can affect only one employee or an entire group. One way or another, the order must state which clause of the bonus regulations it refers to, what volume and procedure for issuing the bonus is implied. Employees read the order and sign it.

The order can be issued using forms No. T-11 or No. T-11a

Regular bonuses or payments that are part of wages are not entered in the work book. Such incentives can be reflected in the employee’s personal card.

To classify an incentive payment as an expense that reduces the income tax base, you need to pay attention to the unified form of primary accounting of wage papers adopted by the State Statistics Committee of the Russian Federation.

Forms No. T-11 and T-11a are used when registering and accounting for remuneration to employees for special achievements; they are signed after the relevant order is issued by the head of the structural unit of the company in which the employee works. They are also signed by the director or his authorized representative, then they are announced to the employee, who must sign. After this, a corresponding note is made in his personal card.

With regard to the rules for the payment of bonuses that are part of remuneration or provided for in the regulations on bonuses and the employment contract, it is not necessary to issue an order from the manager.

Rules for payment of bonuses: taxation procedure and accounting

When talking about rewarding employees, we must not forget about taxes. Bonuses belong to the employee’s income, accordingly, they are taxed in the same way as other types of income of an employee - personal income tax must be paid on bonuses according to clause 1 of Art. 210 Tax Code of the Russian Federation.

Personal income tax on bonuses is not paid only in two cases (clause 7, article 217 of the Tax Code of the Russian Federation):

From awards given to international, foreign and Russian companies for special achievements in the fields of science, education, culture, arts, media and other areas from the list approved by the government;

From prizes issued by the highest authorities of Russia for special successes in areas approved by these authorities.

The employer issuing bonuses is obliged to calculate taxes from them and pay them to the budget (clauses 4 and 6 of Article 226 of the Tax Code of the Russian Federation). In addition, insurance contributions to extra-budgetary funds are also charged for any types of material incentives. Also, all premiums are subject to insurance contributions to the compulsory social insurance fund against industrial emergencies and occupational diseases.

Awards are taken into account based on their sources.

Thus, incentives that are issued in accordance with labor contracts or local regulations and are associated with improving the quality of production are prescribed as follows: D 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses " - K 70 "Settlements with personnel for wages."

Incentives that are issued in accordance with employment contracts, local regulations and are not directly related to improving the quality of production (for example, for organizing corporate events) are carried out in the debit of account 91 “Other income and expenses”, subaccount 2 “Other expenses” in correspondence with a score of 70.

Incentives that are issued in accordance with employment contracts, internal local acts of the office and are related to capital work (for example, construction of facilities, installation of equipment, etc.) are calculated by the debit of account 08 “Investments in non-current assets” in correspondence with account 70.

Incentives can also be issued from targeted funding funds. In such situations, they are taken into account by posting D 86 “Targeted financing” - K 70.

Employer's liability for violation of bonus payment rules

Employers who violate the rules for paying bonuses may face various types of liability.

Failure to comply with labor laws is punishable by:

Administrative responsibility in accordance with Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation (CAO RF). Failure to comply with labor laws by an official may result in an administrative fine of up to 50 times the minimum wage. If the violation is committed repeatedly, the person faces disqualification - deprivation of the right to hold high positions in any companies (Part 1 of Article 3.11 of the Code of Administrative Offenses of the Russian Federation) for a period of one to three years (Part 2 of Article 5.27 of the Code of Administrative Offenses);

Deprivation of bonuses may be considered in court(magistrate) in the presence of delays in the basic salary and other offenses in the field of labor legislation (Article 142 of the Labor Code of the Russian Federation). And Article 236 of the Labor Code states that if an employer delays an employee’s salary, then he will subsequently have to pay it including interest - the so-called monetary compensation - in an amount of no less than 1/300 of the current refinancing rate of the Central Bank of the Russian Federation. The percentage is calculated on the entire amount of the delayed salary for each day of delay, including the day on which the salary should have been paid and the current date;

Judicial practice shows that often employers also have to pay the amount of moral damages(Article 237 of the Labor Code of the Russian Federation), which was caused to employees (if the employee can prove that he was caused physical and moral suffering).

New rules for paying bonuses in 2016-2017 and clarifications from the Ministry of Labor

How will incentives be issued under the new wage law adopted on October 3, 2016? Explanations on this topic were given by employees of the Russian Ministry of Labor. You should read their explanations and see what rules are established for monthly, quarterly and annual payments.

1) Terms of payment of bonuses

According to the law, in force since October 3, 2016, boundaries are introduced for the salary payment period - no later than 15 days after the end of the month for which it is accrued.

How does this rule correlate with the issuance of bonuses? Will it really be impossible to issue incentives based on the results of, for example, April after May 15? Is it true that first quarter incentives must be issued by March 15th? What are the deadlines for issuing annual rewards? These questions are of great concern to employers who have read the new documents. After all, previously, companies summed up the results of working periods in the second half of the following months, and accordingly, bonuses were awarded much later.

• Explanations from the Ministry of Labor

Bonuses are an integral part of the salary. According to the new provisions of Article 136 of the Labor Code, remuneration for the past month will be issued before the 15th of the next month. So the bonus based on the results of April will be credited along with the May salary, and issued in June. Doesn't such a delay violate the new provisions of the Labor Code and the rights of the worker himself?

• Letter of the Ministry of Labor dated August 23, 2016 No. 14-1/в-800

The Letter of the Ministry of Labor of Russia dated August 23, 2016 No. 14-1/B-800 proposes the following interpretation of Article 136 of the Labor Code of the Russian Federation: the deadline for issuing bonuses is fixed in the company’s own documents no later than 15 days from the end of the period for which the bonus is awarded. Thus, the company must issue the incentive on the 15th day of the month following the period in which the bonus was accrued.

It turns out that the employer can set the deadline for issuing various incentives, and their calculation may even extend for an indefinite period. So the manager can stipulate that annual bonuses are accrued only in March of the next year, and are issued in April along with the salary.

• Information from the Ministry of Labor dated September 21, 2016 No. b/n

On September 21, 2016, another clarification was published on the Ministry of Labor website regarding the new deadlines for issuing remunerations. It states that the time limit is limited to fifteen calendar days only in relation to salaries issued twice a month.

Incentive bonuses, allowances and other funds paid in addition to the salary are only a component of the salary, and are paid much less frequently and for longer periods (months, quarters, years, etc.).

The main conclusion: the timing of bonuses for various periods can be prescribed by local regulations and collective contracts. So, if you decide to indicate in the company’s internal document that monthly bonuses will be paid in the middle of the next month, and annual bonuses - no earlier than March of next year, this will not contradict the new clauses of the Labor Code of the Russian Federation.

Thus, based on the explanations of the Ministry of Labor, it should be concluded that in local documents concerning the rules for paying bonuses, it is possible to include any provisions on bonus periods without fear of fines and penalties.

• Regulations on bonuses

The main way to insure against disputes with employees and labor inspectors is to clearly state all points related to bonuses in the company’s internal documents. It is best to indicate the payment terms for each type of bonus separately - we are talking about monthly, quarterly or annual remunerations.

2) Terms of accrual of bonuses

Here are examples of wording that can be specified in the “Terms for issuing bonuses” section of the Regulations on Bonuses:

The monthly bonus is issued no later than the 10th day of the month following the billing month;

The quarterly bonus is issued no later than the 30th day of the month following the quarter worked;

The annual bonus is issued by decision of the general director of Romashka LLC no later than 20 days after signing the annual accounting reports.

3) Terms of payment of bonuses

If we talk about the new deadlines for issuing bonuses, they can be indicated as follows: “Romashka LLC issues bonuses for different periods until the 15th day of the month following the billing month.

It is imperative to indicate the exact date of issue. This is required by the explanation of the Ministry of Labor dated September 21, 2016 No. b/n.

4) Bonus payment dates

Let us remind you again that all provisions on the terms of bonuses must be written down in the internal document on incentives (rules for paying bonuses), then there will be no problems with issuing rewards under the new law of October 3, 2016.

Examples

Romashka LLC plans to accrue the bonus for March 2017 on April 9. This award can be issued on May 15th.

The bonus for the entire year will be accrued in March next (after signing the accounting reports). The award must be issued by April 15.

5) Results

The explanations of the Ministry of Labor regarding the timing of the issuance of incentives and, in general, the rules for paying bonuses, are very attractive to employers - they allow them to pay bonuses within the time limits not specified in the new edition of Article 136 of the Labor Code of Russia. However, it must be borne in mind that the explanations of the Ministry of Labor are only comments on the new provisions in force since October 3, 2016; they in no way cancel their validity.

And this article clearly states that incentive periods cannot be established in local regulations. To resolve the issue of the timing of payment of bonuses in 2016-2017, it is necessary to make appropriate changes to the Labor Code itself. However, this, apparently, is not planned - if you believe the explanations of the Ministry of Labor, the situation is already normal.

To consult on bonuses for employees of your enterprise, contact the specialists of the Business Resource company. This company provides competent consulting assistance to small and medium-sized businesses, and also provides accounting and legal support for enterprises. The company provides services in St. Petersburg and the surrounding area. For consultation, call by phone.

The payment of a bonus under the Labor Code is determined only by general concepts of what a bonus is, what its role in remuneration is and what documents justify the inclusion of a bonus in this payment. The responsibility for developing detailed bonus rules and establishing the procedure for paying bonuses is assigned to the employer by the Labor Code of the Russian Federation. Let's consider what needs to be included in these rules so that the payment of bonuses does not raise questions among inspectors.

The concept of a premium is present in Art. 129 of the Labor Code of the Russian Federation, where it is mentioned among incentive payments that may constitute one of the parts of the salary. That is, a bonus is an incentive payment that is part of the structure of the applied remuneration system.

The employer must develop the structure of the remuneration system and establish the rules for its application, in consultation with representatives of the workforce (Article 135 of the Labor Code of the Russian Federation). When developing this system for the teams of state unitary enterprises and municipal unitary enterprises, it is also necessary to be guided by the uniform recommendations approved for the next year by the Russian tripartite commission for the regulation of social and labor relations. The decision of this commission to accept such recommendations is enshrined in Protocol No. 11.

Thus, the employer must have an internal document containing a description of the system used to remunerate the team (the salary structure of employees). This document may simultaneously contain a description of all the rules established for the calculation of each component of the salary. But it is also possible to develop independent regulations (provisions) for each component of remuneration.

Small labor collectives (microenterprises) are allowed not to create internal regulations governing labor law issues (Article 309.2 of the Labor Code of the Russian Federation). However, making such a decision requires detailing all the rules for calculating wages in the employment agreement with each employee. Moreover, to draw up this document, its standard form should be used. This form has already been approved by Decree of the Government of the Russian Federation No. 858.

An internal document developed for the team as a whole (or for most of it) allows the employment agreement with each employee not to list in detail all the rules of remuneration established for him, but to limit himself to only referring to a number of internal acts. Therefore, the creation of such acts significantly simplifies the execution of employment contracts. Moreover, regulations can remain in effect without changes for several years. And the labor costs for their development and adoption, even for micro-enterprises, may turn out to be noticeably less than including all the details related to payroll in each employment contract.

So, the bonus rules must be defined:

In a single internal regulatory act - when they are established for the entire team of workers (or most of its members);
in an employment agreement with a specific employee - when it comes to individual bonus conditions or when the employer, which is a micro-enterprise, has decided not to create internal regulations governing labor law issues.

The regulatory act on bonuses must reflect:

Description of the types of bonuses applied;
how often bonuses of each type will be accrued;
the circle of employees to whom this or that type of bonus will apply;
specific indicators, upon fulfillment of which, the right to accrue bonuses of a regular nature arises;
structure of bonus indicators and their evaluation system;
description of algorithms for calculating the amount of bonuses due to each specific employee, based on the assessment indicators performed by him;
the procedure in which bonus indicators are reviewed in relation to each employee;
grounds regarded as a reason for deprivation of bonuses;
a procedure, the use of which will allow the employee to challenge the results of the assessment of his work for the bonus period.

Information of a similar nature will need to be provided in the employment agreement with a specific employee if the employer does not develop internal regulations or the conditions for bonuses for a specific employee are individual. The latter may be the case, for example, for senior managers.

Based on the regularity of payment, bonuses included in the salary system are divided into accrued and paid:

Regularly for a specific period (per month, quarter or year). All the grounds for their accrual and calculation rules are contained in the internal regulations on bonuses. When such grounds occur, the payment of such a premium becomes mandatory, and no special decisions are required for its calculation.
Irregularly - associated with the achievements of individual employees that occur periodically. An employee’s right to such a bonus must be justified by a separate document, usually drawn up by his immediate supervisor.

The basis for the calculation and payment of regular bonuses is most often the results of the employer’s work, assessed by the financial and economic indicators of its activities, formed for the corresponding period, as a whole. That is, based on the results of the successful work of the entire team, which, accordingly, requires encouragement for the workers who form this team.

The wording of the justification for the bonus may look, for example, like this: “For achieving planned production and sales volumes for the quarter.”

This bonus will be received by those employees to whom it should be accrued in accordance with the current internal act on bonuses, except for those deprived of the right to receive it for the period under review on the grounds contained in the same act. The results of the bonus distribution will be approved by the employer's manager. Based on this approval, an order will be issued for the payment of the bonus, containing a single general justification for the payment, and a list of the names of specific employees with the amounts due to them.

The formulation of the justification for a bonus to an employee paid irregularly will depend on the composition of the specific work achievements of that individual employee. For example, for a sales manager there may be an incentive with the wording “For early completion of the planned sales volume for the month.”

The performance of a particular employee is usually assessed by his immediate supervisor. Having identified the fact that the right to a bonus has arisen, he draws up a submission (memorandum) for its accrual addressed to the head of the employer. If the employer's manager has a positive resolution on this document, a separate order will be issued in relation to the employee to pay him a bonus.

The Labor Code of the Russian Federation establishes restrictions on payment terms:

Salaries (and, accordingly, advances on them) and vacation pay (Article 136);
calculation upon dismissal (Article 140).

There is no mention of bonuses in connection with payment terms in the Labor Code of the Russian Federation. However, the bonus, which is part of the salary, may be paid at a frequency that differs from the frequency of salary payment. In this regard, the Russian Ministry of Labor, in the information posted on its website, recommends indicating in the local regulatory act on bonuses not only the month of accrual of the bonus, but also the month or specific date of its payment. If only the month of payment is indicated, this will mean that bonuses must be paid no later than the 15th day of the specified month.

If the regulatory document does not indicate the month of payment of the bonus, but there is an indication of the timing of its accrual, then the bonus must be paid before the 15th day of the month following the month the bonus was calculated (letter of the Ministry of Labor of Russia No. 14-1/B-800).

The need to recognize bonuses as an estimated liability arises in a situation where, at the time of drawing up the accounting statements, it is already known that for the period to which these statements are devoted, the employer has an obligation to pay a bonus and its amount is known (subparagraph “a”, paragraph 2, paragraph 4–6 PBU 8/2010, approved by order of the Ministry of Finance of Russia No. 167n).

Most often, this need arises in relation to the premium accrued for the year, since it is tied to the mandatory annual reporting (letter of the Ministry of Finance of Russia No. 07-04-09/2355).

Such an obligation must be reflected at the end of the reporting period as part of reserves for future expenses in correspondence with ordinary cost accounting accounts (clause 8 of PBU 8/2010): Dt 20 (08, 23, 25, 26, 29, 44) Kt 96.

The amount of this obligation will also include the mandatory insurance premiums for the amount of the premium, since the obligation to pay them will arise simultaneously with the obligation to pay premiums.

When the bonus is paid next year, its amount will be written off accordingly by posting: Dt 96 Kt 70.

And the amount of insurance premiums intended for payment will be reflected as: Dt 96 Kt 69.

In the balance sheet, the amount of estimated liabilities recognized at the end of the year will be reflected in the section of short-term liabilities on line 1540. The amount of the created estimated liability may reduce the income tax base if this is enshrined in the taxpayer’s accounting policy (Article 324.1 of the Tax Code of the Russian Federation).

The following legal entities may not recognize the bonus as an estimated liability:

Those that are credit institutions or government institutions (clause 1 of PBU 8/2010);
who can use simplified methods of accounting and reporting (clause 3 of PBU 8/2010).

The Labor Code of the Russian Federation defines a bonus as one of the types of incentive part of the salary. The decision to include a bonus in the salary should be enshrined in an internal regulatory document. The employer also develops its own rules for calculating bonuses. The grounds for payment of remuneration and the frequency of their accrual may vary. With regard to payment terms, bonuses have their own characteristics. Most employers are required to reflect the estimated liability for bonuses in their accounting records.

Payment of bonuses to employees

In accordance with Art. 135 of the Labor Code of the Russian Federation, systems of additional payments and bonuses of an incentive nature and bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.

A bonus is a payment of an incentive or incentive nature, paid in addition to the employee’s basic earnings for certain achievements in work in accordance with the indicators (grounds) for bonuses established in the local regulations of the organization.

Thus, bonuses can be of two types:

1) stimulating nature, which is provided for by the remuneration system;
2) the incentive nature of employees outside the remuneration system.

Article 135 of the Labor Code of the Russian Federation provides for the right of the employer to independently establish a bonus system in collective agreements, agreements, and local regulations in accordance with the requirements of the law.

On the issue concerning the use of incentives and compensation payments in organizations financed from the federal budget, there are Methodological recommendations for improving the organization of wages for employees of institutions, organizations and enterprises receiving budgetary funding, based on the use of a unified wage scale, approved by a resolution of the Ministry of Labor of Russia No. 32.

These Methodological Recommendations focus the use of additional payments, allowances and incentives for employees of public sector organizations on taking into account the individual qualities of the employee, ensuring high personal productivity of his work. At the same time, the types of additional payments and allowances that are associated with differences in the intensity of work and workload of workers with the same job title should be preserved (for example, additional payment for classroom management at school, office work and accounting when this is not part of the main job). In all cases, wage supplements paid for harmful, difficult and dangerous working conditions must be retained.

Clause 6.3 of these Recommendations states that the introduction of bonuses for high performance must be accompanied by the establishment of indicators by which this performance should be changed. Among these indicators may be, for example, the degree of increase in the standardized volume of work, the successful completion of the most complex work (tasks), the high quality of the work performed, the systematic completion of work ahead of schedule with the manifestation of a certain risk and initiative.

For employees of public sector organizations, bonuses for professional skills can be widely used. It is advisable to pay them to employees who have high business qualities, master advanced techniques and methods of work, have a high level of professional training and consistently high productivity. Specific indicators of high professional excellence are established directly in the institution, organization and enterprise. One of the most typical indicators of the professional skills of an employee of a budget organization (especially a small one) may be the mastery of professional skills in several professions and specialties (for example, carpenter, joiner, electrician, plumber).

In other organizations, the bonus system may be determined in the collective agreement. However, the specific procedure, indicators, conditions, amounts and other elements of bonuses must be fixed in the bonus regulations or the corresponding section of the wage regulations, which are local acts, or directly in the employment contract with the employee (which is only possible in organizations with a small number of employees) .

It is necessary to understand that by establishing a bonus system in an organization, the employer assumes certain obligations to pay bonuses to employees. In other words, on the basis of the bonus provision, the employee, when he fulfills the indicators and conditions of the bonus, has the right to demand payment of the bonus, and the employer has the obligation to pay the bonus.

The bonus system developed in the organization should include the following elements:

1) bonus indicators;
2) bonus conditions;
3) bonus amounts;
4) circle of persons receiving bonuses;
5) frequency of bonuses;
6) basis for bonuses.

Bonuses, which are part of the remuneration system, must be paid for certain production or labor indicators. The bonus system involves the establishment of specific indicators (for example, for an increase in sales volume in relation to the plan).

Bonus indicators are developed in accordance with the specifics of the organization and the positions held by employees. Thus, the indicators for which an accountant can be rewarded differ from the indicators for bonuses for a machine operator.

The choice of bonus indicators may be determined by the form of remuneration established in the organization. Thus, for workers with piecework wages, bonus indicators can be made dependent on the quality of the products produced (for example, absence of defects), and for time workers quantitative indicators can be established (for example, meeting production standards by 110%).

Thus, bonus indicators should be of a production nature, achievable by each individual employee and measurable.

Bonus conditions perform a control function and act as a certain limiter, affecting both the size of the bonus and the very fact of accrual or non-accrual of the bonus. Conditions for bonuses may be, for example, compliance with labor safety regulations and labor discipline. Failure to comply with these conditions may serve as grounds for depriving the employee of a bonus.

The amount of the bonus can be set in the form of a fixed sum of money or in a certain part of the salary (cash).

The Labor Code of the Russian Federation does not prohibit setting any size of premiums. The bonus regulations may stipulate that bonuses are not limited to the maximum amount.

The choice of bonus period is determined by the specifics of the organization of labor and production. The frequency of bonuses is determined by the head of the organization. The most common is to pay the bonus monthly along with your salary. However, in some cases, when the main indicator of bonuses is the results of economic activities, bonuses can be paid quarterly, semi-annually, or annually.

Bonuses are paid based on the order of the head of the organization. The order is issued using forms No. T-11 (if the bonus is paid to one employee) or No. T-11a (if the bonus is paid to several employees).

The order must indicate:

1) last name, first name and patronymic of the persons receiving the bonus, their personnel numbers, positions and the structural unit in which they work;
2) the reason for paying the bonus (for example, in connection with exceeding the production plan, based on the results of the organization’s activities for the year);
3) the basis for calculating the bonus (for example, an internal memo from the head of a structural unit);
4) bonus amount.

According to Art. 191 of the Labor Code of the Russian Federation, an employer can reward employees who conscientiously perform their job duties.

Employees may be paid one-time bonuses:

For increasing labor productivity;
- for many years of conscientious work;
- for improving product quality;
- for innovation in work;
- for achievements in professional competitions;
- for flawless performance of job duties;
- on the occasion of public holidays;
- on the occasion of the employee’s anniversary;
- for other achievements in work provided for by the internal labor regulations, collective agreement or bonus regulations.

Such bonuses do not relate to remuneration systems and are paid on the basis of the overall assessment of the employee’s work as a one-time incentive. In this case, the employer is guided by a subjective assessment and has no obligations to employees to pay bonuses. Accordingly, employees do not have the right to make any demands regarding the payment of bonuses.

When paying one-time bonuses, the circle of bonuses is not determined in advance. Payments of one-time incentive bonuses are made only by decision of the employer, which indicates the amount of the bonus for each specific employee.

This takes into account:

The employee’s personal contribution to the organization’s activities;
- the result of the work of the unit in which the employee performs his job duties;
- the result of the organization's activities.

There is no need to develop a special bonus provision for one-time bonuses.

In accordance with Art. 255 of the Tax Code of the Russian Federation, the taxpayer’s expenses for remuneration of labor, which reduce the tax base for income tax, include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to work hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

In particular, in accordance with paragraph 2 of Art. 255 of the Tax Code of the Russian Federation, labor costs include accruals of an incentive nature, including bonuses for production results, bonuses to tariff rates and salaries for professional skills, high achievements in work and other similar indicators.

The provision for bonus payments to employees must be reflected in the employment contract and (or) collective agreement. Only in this case can bonus amounts be taken into account in labor costs.

An employment contract may contain (except for the essential terms of the employment contract) references to the norms of the collective agreement, internal labor regulations of the organization, provisions on bonuses and (or) other local regulations without their specific decoding in the employment contract. In this case, it will be considered that these local regulations will apply to a specific employee. Therefore, if the employment contract concluded with a specific employee does not include certain accruals provided for in the mentioned collective agreement and (or) local regulations, or there are no references to them, such accruals cannot be accepted for profit tax purposes.

It should be remembered that Art. 270 of the Tax Code of the Russian Federation stipulates certain types of expenses that are not related to expenses for tax purposes, regardless of whether such payments are established or not in the employment contract. Such expenses include, in particular, expenses in the form of bonuses paid to employees from special-purpose funds or earmarked revenues.

If the employment contract states that in addition to wages, the employee may be paid additional amounts (bonuses) provided for by the LNA, then such bonuses are not an integral part of remuneration for work and the employer can, but is not at all obligated to pay them.

Thus, the Supreme Court considered a case in which a dismissed employee demanded to recover from the employer an unpaid bonus for several months. However, after analyzing the employment contract and the employer’s LNA, the court refused to satisfy this requirement.

The fact is that the employment contract stipulated that in addition to the official salary, the employee may also receive other payments provided for by the employer’s LNA. The Regulations on Remuneration established that the wage fund consists of two parts: a fund for the fixed part of wages and a fund for the non-fixed part of wages, formed from the base bonus fund. In this case, the payment of the bonus depends on the results of the work and is made on the basis of the relevant order.

Based on this, the judges came to the conclusion that since the mandatory payment of a monthly bonus was not guaranteed by the employment contract and the salary regulations, the employer was within his rights without giving the employee a bonus and, therefore, the employee’s claims were unfounded.

Order for payment of bonus

An employment contract concluded between an employer and an employee implies mandatory remuneration. Since money is paid for labor, this payment is called wages.

Salary is remuneration for work of full-time employees of an organization (individual entrepreneur). The size of the salary depends on the qualifications of the employee, the complexity, quantity, quality and conditions of the work he performs. In addition to the salary (tariff rate), the salary includes various compensations, additional payments and allowances, as well as incentive payments, for example, bonuses (Article 129 of the Labor Code of the Russian Federation).

There are bonuses paid on a regular basis and one-time bonuses. Both are paid on the basis of the administrative document of the head of the organization. For example, this could be an order for a one-time bonus for an employee.

Already from the name it is clear that regular bonuses are usually paid for work activity in a certain time period, for example, a month, quarter or year. In turn, one-time bonuses are not paid systematically, but are issued in connection with the occurrence of an event.

Bonuses paid one-time can be of both production and non-production nature. For example, in connection with the successful completion of a project, an order may be issued for a one-time bonus for good work (see the example at the end of the article). It is clear that this is a production bonus.

The procedure for paying one-time bonuses can be prescribed in the company’s internal regulatory documents, for example:

in the local regulatory act of the company, for example, in the Regulations on bonuses (part 2 of article 135, part 1 of article 8 of the Labor Code of the Russian Federation);
in the employment contract (Part 2 of Article 57 of the Labor Code of the Russian Federation).

The director can also issue an order for a one-time bonus for the holiday. It is clear that such a payment is non-productive in nature. Other examples of non-production payments are bonuses for anniversary, in connection with retirement, etc.

One-time bonuses provided for by the company’s internal regulatory documents are included in the remuneration system. However, this is not a mandatory condition. Therefore, one-time bonuses can be awarded periodically at the discretion of the employer. The basis for such payments is an order for a one-time bonus to the employee(s). Judges come to such conclusions (see, for example, the appeal ruling of the Murmansk Regional Court No. 33-336).

These bonuses, not mentioned in the local acts of the enterprise, are therefore paid by order of the head of the organization.

In most cases, organizations use unified forms:

No. T-11, if one employee is encouraged;
No. T-11a, if a group of employees is awarded bonuses.

However, the law does not prohibit you from developing an order form yourself. The main thing is that it contains all the required details of the primary document.

You can download a free order for a one-time bonus prepared by our specialists.

Awarded employees must be familiarized with the order against signature. These are the rules established by current legislation (section 1 of the instructions, approved by Resolution of the State Statistics Committee of Russia No. 1).

Payment of personal income tax bonus

Is the premium subject to personal income tax? This question is asked by every manager who wants to issue a bonus to a particular employee. An accountant also needs to know whether the bonus is subject to personal income tax in order to properly organize accounting. What does the payment (issuance) of bonuses in terms of personal income tax entail? Let's take it in order.

There is a clearly regulated list containing cases when income tax is not deducted from the prize (clause 7 of Article 217), for example, for outstanding discoveries in the field of science, education, culture, etc. This list is approved by the Government of the Russian Federation. In other cases, the question is whether the bonus is subject to personal income tax under clause 1 of Art. 210 of the Tax Code of the Russian Federation, it is not worth it, since almost any income of an individual is subject to taxation.

But there are payments, the grounds for which are listed in clause 28 of Art. 217 Tax Code of the Russian Federation. Moreover, if such a payment does not exceed 4,000 rubles, then it is not subject to personal income tax. These include bonuses: they must be strictly timed to coincide with some significant event and amount to no more than 4,000 rubles per year. per employee. In this case, a mandatory rule must be observed: a gift agreement is drawn up in writing (clause 2 of Article 574 of the Civil Code of the Russian Federation), then a payment under it in the amount of 4,000 rubles. for the year can be carried out as income not subject to personal income tax.

Is income tax taken on the bonus upon dismissal? Yes, it is taken in accordance with the general procedure - this is confirmed by a letter from the Ministry of Finance of Russia (No. 03-04-06/48497).

Let us show with an example what the process of calculating personal income tax from a premium and subsequent deduction of this tax from the payment amounts looks like.

Example:

Employee Ivanov I.M. is a former employee of Romashka LLC, is retired and undergoes annual necessary treatment with the purchase of expensive medications. His son, Ivanov R.I., is a current employee of Romashka LLC, a leader in production.

At the end of the year, the general director of Romashka LLC authorized a cash payment in the amount of 10,000 rubles. Ivanov R.I., as well as reimbursement of expenses for the documents provided for the purchase of medicines in the amount of 3,500 rubles. The accountant was faced with the question: should personal income tax be withheld from the premium and how to do this rationally?

The accountant of Romashka LLC formalized it all like this: for 4,000 rubles. a New Year's gift was issued to R.I. Ivanov, for which a financial donation agreement was signed.

In the amount of 4,000 rubles. An agreement for financial assistance was drawn up.

In the amount of 3,500 rubles. funds were issued for reimbursement of the cost of medicines.

In the amount of 2,000 rubles. An order was drawn up for a bonus to R.I. Ivanov based on the results of the year.

It turns out that in this case it is necessary to withhold personal income tax from the premium, and only from it - from the amount of 2,000 rubles. The withholding amount will be 2000 x 13% = 260 rubles, and the payout will be 1,740 rubles.

All these payments were given in the order and documented with proper documents.

As a result, R.I. Ivanov received funds before the New Year in the amount of: 4,000 + 4,000 + 3,500 + 1,740 = 13,240 rubles.

But if the accountant issued 10,000 rubles. bonuses, then from this amount it would be necessary to withhold personal income tax on the premium in the amount of 13% (10,000 x 13% = 1300), and Ivanov R.I. would receive in his hands: 8,700 + 3,500 = 12,200 rubles.

Let's now see how the accountant will reflect these payments according to income codes in the 2-NDFL certificate when personal income tax is withheld from the premium.

According to Appendix 1 to the order of the Federal Tax Service of Russia No. ММВ-7-11/387@:

Gifts for the New Year will be indicated in the 2-NDFL certificate using code 2720 = 4,000.
Financial assistance to the employee - according to code 2760 = 4,000.
Reimbursement for the cost of medicines - according to code 2770 = 3,500.

These amounts will also be reflected in the 2-NDFL certificate in the “Deductions” section according to deduction codes (Appendix 2 to Order No. ММВ-7-11/387@):

Code 501 - gifts.
Code 503 - financial assistance.
Code 504 - medicines.

But when paying personal income tax on a premium, the income code depends on the situation in which it is paid. In our example, the bonus was paid at the end of the year, which means for production results, which corresponds to code 2000 (remuneration for fulfilling job duties).

If the bonus is related to other reasons, for example, paid in connection with a holiday, it will correspond to code 4800 (other income).

However, you should always remember: for personal income tax on premiums, the payment procedure stipulates that each payment of such funds must be documented, be it an agreement, order, or other supporting documents that give the right to interpret the payment as tax-exempt.

The procedure for transferring personal income tax from bonuses to the budget is determined by letter of the Ministry of Finance No. 03-04-07/19708. The deadline for paying income tax on premiums to the budget depends on the type of payment.

If the bonus is tied to wages, then such income is considered received on the last day of the month. The date of actual receipt of income in the form of other bonuses (not related to wages) is considered the day of payment of such income.

The deadlines for paying personal income tax on income in the form of a premium are such that the tax should be withheld on the day the money is paid, and paid no later than the next day. Until the release of this document, the Ministry of Finance recommended recognizing bonus payments on the same day as their issuance.

There is liability for late payment of income tax - penalties for each day of delay and penalties in the amount of 20% of the unpaid amount.

When looking for an answer to the question of whether a bonus is subject to personal income tax, the accountant needs to determine the nature of the incentive payments and their size. In some cases, the nature of such remuneration allows it to be exempt from this tax. If bonus payments are not included in the list defined by the Tax Code of the Russian Federation, or are more than the established framework, personal income tax on the bonus should be calculated and included in the budget. The transfer is made within a timeframe identical to the salary tax.

Insurance premiums and insurance payments

Confusion over terms is a big problem for policyholders; Without understanding the basic concepts, it is difficult to study the terms of the contract offered by the insurer.

The terms “insurance premium”, “sum insured”, “insurance tariff” look synonymous, however, in fact, they have little in common.

Read the article and learn to distinguish an insurance premium from an insurance premium and a tariff.

The meaning of the term “insurance premium” is revealed in Art. 954 Civil Code.

The Code clarifies that an insurance premium is an amount of money that the beneficiary (client) is obliged to pay to the insurer in order to use insurance services.

According to the law “On the organization of insurance business in the Russian Federation,” the only currency in which the insurance premium is expressed is the ruble.

Another name for the insurance premium is gross premium.

The entire gross premium is divided into a net premium, due to which material reserves are formed, and a load - an amount of money spent on compensation for commission costs, on additional expenses, on the formation of profit.

Insurance premium (payment) - according to the same article of the Civil Code, part of the total premium for such a form of payment to the insurer as installments.

The relationship of concepts is best illustrated by the formula:

Premium = Insurance premium * Number of billing periods

The formula only shows the interdependence of terms, but is not used for practical calculations, because the amount of all insurance premiums is always higher than the lump sum premium paid.

If the insurer receives the entire amount at once, he can dispose of it for his own benefit - for example, put it under trust management. The overpayment of the policyholder in installments is caused by lost profits of the insurer. The amount of insurance premiums, as well as possible sanctions in case of delay, is regulated by the contract, and not by regulations.

The concepts of “insurance payment” and “sum insured” are also not identical.

Insurance payment (or compensation) is money that is transferred to the victim after the occurrence of an insured event.

The insured amount is the amount fixed in the contract, within which the insurance company pays compensation.

Based on the insured amount, the cost of insurance services and the amount of insurance payment are determined.

The higher the insured amount, the higher the cost of the insurance policy - the insurer risks incurring significant expenses by setting a high limit bar, and therefore compensates for the risk with price.

The sum insured is of 2 types:

1. Aggregate (non-recoverable). This amount is a limitation on the total amount of insurance payments for the entire insurance period. This means that after the insurer pays the first compensation, the insured amount decreases - the next payment will be smaller. After the aggregate insurance amount has been fully spent, the beneficiary will no longer receive compensation, even if the insurance period has not expired by that time.
2. Aggregated (recoverable). Such an insured amount is a limit for each individual case - it is beneficial for the policyholder (who will receive 100% compensation during the insurance period) and disadvantageous for the insurer, because his risk is not limited. The aggregated amount is found in contracts much less frequently than the aggregate amount, and, as a rule, is established for each of the risks separately.

The insurer can include both types of insurance amounts into the contract at the same time, that is, limit payments both for each insured event and for the entire insurance period - this is the most optimal option for the service provider.

The method for determining the insured amount depends on the insurance object:

1. In case of property insurance, the insured amount represents the actual value of the property at the time of conclusion of the contract. If the insured amount turns out to be higher (due to some misunderstanding), the agreement is considered invalid.
2. For personal insurance (for example, medical or life insurance) - the amount is determined by agreement between the beneficiary and the service provider. In some cases, the CVL indicator, the cost of an average statistical life, may be taken into account.
3. When insuring liability, the amount is determined based on the obligations that the insured will have upon the occurrence of an insured event.

The insurance tariff is the premium rate, which is paid per unit of sum insured and is expressed in rubles (usually per 100 rubles of the amount) or as a percentage.

For example, if a client is forced to pay 15 thousand rubles for insurance services, and the maximum possible amount that he can receive upon the occurrence of an insured event is 200 thousand rubles, then the insurance rate will be equal to 7.5% or 7.5 rubles per 100 rubles of the insured amount.

The insurance rate is also found under other names - tariff rate and gross rate.

The rate depends on the type of insurance.

Risk insurance activities do not provide for the insurer's obligations to pay compensation at the end of the contract - with such insurance, the tariff is affected by:

1. Insurance statistics. The frequency of insured events in the past allows us to reliably predict the total amount of payments in the future. For example, with increasing cases of car theft in the region, the cost of CASCO insurance will increase.
2. The amount of the insurance reserve. The size of the tariff should be sufficient so that insurance premiums are enough to form a reserve from which payments are made.

Endowment insurance assumes that the insurer must pay compensation in the following cases: if the insured citizen lived to see the end of the contract or if he died while the life insurance was in force.

With endowment insurance, the tariff is influenced by factors such as:

1. Demographic statistics (mortality rate and average life expectancy).
2. Demographic characteristics of the policyholder (gender, age, health status).
3. Investment income. Insurers invest available funds to avoid inflation and receive additional income. The tariff depends on how successful the choice of investment instruments is.

For example, tariffs for compulsory motor insurance (MTPL) are set by the government of the Russian Federation.

Bonus payment terms

The provisions of Article 136 of the Labor Code are established in relation to payments to the employee of accrued wages, which are made at least every half month. This rule does not apply to incentive payments. Information from Rostrud.

The terms of payment to employees of incentive payments accrued for a month, quarter, year or other period are not subject to the provisions of Article 136 of the Labor Code of the Russian Federation on the terms of payment of wages.

Requirements for payments of wages accrued to an employee for working hours worked in a specific period for fulfilling labor standards (job duties) no later than 15 days after the end of the period for which they are accrued refer to payments to an employee of accrued wages, which are made no less frequently than every half month.

Incentive payments (additional payments and bonuses of an incentive nature, bonuses and other incentive payments) are one of the components of wages and are paid for other periods - longer than half a month (month, quarter, year, etc.). They are established by collective agreements, agreements, and local regulations. Bonuses and other incentive payments are awarded for labor results and achievement of relevant indicators, that is, after such indicators have been assessed.

Thus, the timing of payment of incentive payments to employees accrued for a month, quarter, year or other period can be established by a collective agreement, local regulations, or individually for each organization.

For example, if the regulation on bonuses establishes that the payment of bonuses to employees based on the results of a period defined by the bonus system, for example, for a month, is carried out in the month following the reporting one, or a specific date for its payment is indicated, and based on the results of work for the year - in March of the following year, or a specific date for its payment is also indicated, then this will not be a violation of the requirements of the Labor Code.

Payment of bonus 6 personal income tax

With the introduction of the report in Form 6-NDFL, taxpayers (tax agents) began to pay more attention to the correct reflection of transactions for the accrual and payment of personal income tax.

Note: although the tax period for personal income tax is a calendar year, for its correct calculation every month during the named period is also important. Many payments are repeated monthly (even if their amount changes), as is the calculation of tax on them, as well as subsequent reflection in reporting. Therefore, reflecting them in the financial statements does not cause any difficulties for the accountant.

But other payments may have a different frequency (or not have any), and are accrued by a special decision. Questions arise regarding the completion of reporting on them. An example of this is various kinds of awards.

The most typical type of bonuses is their accrual based on performance results for a certain period, usually a month (sometimes a quarter). These bonuses are an integral part of remuneration and are paid in accordance with the employment contract and the remuneration system adopted by the organization based on the provisions of the Labor Code of the Russian Federation.

Therefore, the general rules provided for in Ch. 23 of the Tax Code of the Russian Federation for accruals recognized as wages. That is, the date of actual receipt of income in the form of these bonuses is considered to be the last day of the month for which the taxpayer was accrued the specified income in accordance with the employment agreement (contract) (see Letter of the Ministry of Finance of Russia No. 03-04-07/63400 (notified to the territorial tax authorities Letter of the Federal Tax Service of Russia No. GD-4-11/20217)).

The Ruling of the Supreme Court of the Russian Federation No. 307-KG15-2718 in case No. A56-74147 emphasizes: labor legislation does not establish special payment terms for such bonuses, therefore personal income tax on their amounts is accrued and paid in the general manner prescribed for remuneration.

According to paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment, taking into account the specifics established by this paragraph. At the same time, they are obliged to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Example 1:

Income in the form of a bonus to the employee for production results based on the results of work for October was paid on 11/10 on the basis of the relevant order in the amount of 10,000 rubles.

Line 100 indicates “10/31”;
on line 110 - “10.11”;
on line 120 - “11/13.” (taking into account the provisions of clause 7 of article 6.1 of the Tax Code of the Russian Federation);
on line 130 - “10,000”;
on line 140 - “1 300”.

Most likely, the tax agent will pay this bonus along with the basic salary for the month (accrued based on salary or piece rates), which means that the total amount of payment will be reflected in section. 2 calculations in form 6-NDFL once.

Perhaps the only exception is the payment of this bonus to the employee after he has resigned. In this case, the date of actual receipt of income for the former employee is determined as the day of payment (including transfer to a bank account) of the specified income to the taxpayer (see Letter of the Federal Tax Service of Russia No. GD-4-11/20102@).

Example 2:

The employee was dismissed at his own request as of November 20. In accordance with the employment contract, he was awarded a bonus based on the results of work for November in the amount of 20,000 rubles, which was paid to him on December 4.

This operation is reflected in section. 2 calculations in form 6-NDFL for the year as follows:

Line 100 indicates “11/30”;
on line 110 - “04.12”;
on line 120 – “05.12”;
on line 130 – “20,000”;
on line 140 - “2 600”.

Sometimes the results for the period, on the basis of which the bonus amount is calculated, take quite a long time to summarize, for example, more than a month passes before the bonus order appears or the bonus is deposited. In this case, it is necessary to take into account when the tax was withheld (see Letter of the Federal Tax Service of Russia No. BS-4-11/18391).

Example 3:

The employee was paid income in the form of a bonus for production results based on the results of work for September on the basis of the relevant order on November 8 in the amount of 15,000 rubles.

This operation is reflected in section. 2 calculations in form 6-NDFL for the year as follows:

Line 100 indicates “30.09”;
on line 110 - “08.11”;
on line 120 - “09.11”;
on line 130 - “15,000”;
on line 140 - “1 950”.

A different approach for calculating and paying personal income tax is applied to bonuses based on the results of work for the year, as well as one-time bonuses for achieved production results.

The Letter of the Ministry of Finance of Russia No. 03-04-07/63400 states: Art. 223 of the Tax Code of the Russian Federation does not contain provisions allowing the date of receipt of income in the form of a bonus to be determined as the last day of the month on which the order to pay employees the corresponding bonus is dated. That is, for these payments the designated date must be determined differently than for payments in the form of wages in the general case.

Therefore, in the case of accrual and payment of bonuses (annual, one-time) to employees of an organization, although they are an integral part of remuneration, the date of actual receipt of income is determined as the day of payment of income, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties persons (financiers gave an example in which a bonus was paid based on the results of work for the year, the order for its payment was dated June 15).

Example 4:

Employee 02/19 was paid a bonus based on the results of work for the past year in the amount of 50,000 rubles.

This operation is reflected in section. 2 calculations in form 6-NDFL for the year as follows:

Line 100 indicates “02/19”;
on line 110 - “19.02”;
on line 120 - “20.02”;
on line 130 - “50,000”;
on line 140 - “6,500”.

A one-time bonus can be paid on various occasions, for example, an anniversary or a holiday. Such a bonus is not included in the wage fund. But the date of actual receipt of the relevant income is defined as the day of its payment to the taxpayer (including the transfer of income to bank accounts). Withholding and transfer of tax in this case are carried out in accordance with the general procedure (clause 9 of Letter No. BS-4-11/13984@ of the Federal Tax Service of Russia).

Example 5:

On the occasion of the holiday, the employee was paid a bonus on November 7 in the amount of 5,000 rubles.

This operation is reflected in section. 2 calculations in form 6-NDFL for the year as follows:

Line 100 indicates “07.11”;
on line 110 - “07.11”;
on line 120 - “08.11”;
on line 130 - “5,000”;
on line 140 - “650”.

When filling out a certificate in form 2-NDFL for the year, you should take into account that now separate income codes are established for different types of bonuses by Order of the Federal Tax Service of Russia No. ММВ-7-11/387@.

In previous periods, only one code was established for all bonuses - 2000, that is, the same as for all other remunerations received by the taxpayer for performing labor or other duties (see Letter of the Federal Tax Service of Russia No. BS-4-11/17537).

Now, a separate code 2003 is intended for amounts of remuneration paid from the organization’s profits, special-purpose funds or targeted income.

The amounts of bonuses paid for production results and other similar indicators provided for by the norms of the legislation of the Russian Federation, employment agreements (contracts) and (or) collective agreements (paid not at the expense of the organization’s profits or special-purpose funds or earmarked revenues) are reflected according to code 2002. That is, this code reflects, for example, bonuses paid to employees of an organization for monthly production results (see Letter of the Federal Tax Service of Russia No. GD-4-11/15902@).

The income code 2002 reflects bonuses based on the results of work for the month, quarter, year, one-time bonuses for a particularly important task, bonuses in connection with the awarding of honorary titles, with state and departmental awards, paid for production results (Letter of the Federal Tax Service of Russia No. SA- 4-11/15473@).

The income code 2003 reflects remunerations (bonuses) for anniversaries, holidays, bonuses in the form of additional financial incentives and other bonuses not related to the performance of job duties.

But the amount of the long service bonus is reflected according to income code 2000.

Payment of annual bonus

Many organizations and enterprises assign their employees a certain amount of monetary remuneration at the end of the year.

A bonus is an incentive payment (Part 1 of Article 129 of the Labor Code of the Russian Federation), which is awarded for achieved results in work.

Thus, bonus payments from employers to employees at the end of the year are a form of incentive.

An organization can prescribe the procedure for paying an annual bonus (a bonus based on the results of work for the year):

Employment contract;
collective agreement;
a separate local document (for example, in the Regulations on remuneration, Regulations on bonuses, etc.);
order for payment of bonus.

The procedure for calculating and paying bonuses in an institution must be regulated in detail, including the determination and evaluation of bonus indicators.

To do this, you need to develop an internal local regulatory act “Regulations on bonuses” in the form of an independent document or as an appendix to the Regulations on remuneration.

The bonus system should be clear to the staff of the institution; everyone should know why and on what basis they receive a bonus. All bonus terms, bonus amounts, frequency, sources of funding must be reflected in the Bonus Regulations. The standard form of this document is not approved by law; the institution develops it independently (taking into account its statutory activities).

So, the Regulations on bonuses, developed by the commission or the manager and presented to the team for review, is a normative act of the enterprise.

The document is a local act, which allows you to include positions that best reflect the specifics of the enterprise’s activities.

Labor legislation defines bonus payments as incentive payments, which are part of the employee’s salary (Article 129 of the Labor Code of the Russian Federation).

The peculiarity of assigning a bonus is the need to determine the indicators that give the right to an incentive payment.

At the same time, the Regulations on Bonuses establish the basic conditions for calculating bonuses.

To fulfill the terms of bonuses, check the compliance of persons with the requirements and make calculations, a responsible person or commission is appointed at the enterprise.

Practice shows that the final decision on assigning an annual bonus is the responsibility of the manager.

The amount of bonus remuneration is determined depending on the procedure defined in the Regulations on Bonuses.

An enterprise can set up various accrual options:

Payment of average earnings in proportion to the time worked during the year;
payment taking into account a coefficient depending on length of service at the enterprise;
the amount calculated according to the labor participation coefficient (LFC) for bonuses for workshop teams and team contracts;
payment without taking into account additional conditions in the amount of salary or a fixed percentage of the amount, subject to the criteria for assigning a bonus.

The basis for paying bonuses to employees is an order.

In personnel document flow, order form No. T-11 is used to award bonuses to one employee or No. T-11a when rewarding a group of people.

Documents from the album of unified forms are not mandatory for use, but continue to be used as the most optimal forms for maintaining primary records.

The employee must familiarize himself with the order data against signature.

The following statements are used in accounting:

Settlement and payment form T-49. Used to post data on the accrual and issuance of amounts. It is the most optimal form for paying bonuses in cash.
Calculation form T-51. Used when transferring bonuses to the employee’s salary card.
Payment form T-53. It is used when issuing bonuses in cash during the inter-settlement period, upon payment of which personal income tax is charged in the total amount of accruals.

All statements are drawn up in a single copy and signed by officials and employees upon receipt of cash.

Documents related to the issuance of wages or equivalent payments must be stored for a long time (75 years) in connection with the use of data for the assignment of pensions.

The terms for payment of wages and their parts (bonuses) are established by the new edition of Art. 136 Labor Code of the Russian Federation.

The amended article that has entered into force determines the period for paying benefits to employees within 15 days after accrual.

Employers have the right to set any date for accrual of bonuses:

The last working or calendar day of the year simultaneously with the calculation of wages.
The date set after the adoption of internal reporting by the founders.
The day set after the submission of annual reports.

In the explanations of the Ministry of Labor to the new edition of Art. 136 of the Labor Code of the Russian Federation, posted on the official website of the Ministry, it is noted that employers can independently determine the period of payments with the procedure established in a collective agreement, Regulations on bonuses or an order.

Labor legislation will not be violated if local acts establish a provision on setting the deadline for accrual of bonuses by order.

Once the premium is accrued on the due date, payment is made within 15 days.

An employer who violates the deadline for payments to employees after accrual is subject to an administrative fine.

Accounting for annual bonuses depends on when they are paid according to internal documents (for example, the Regulations on Bonuses).

If the payment of the bonus occurs in subsequent reporting periods upon achievement of the corresponding indicators (conditions) in the reporting year, the organization recognizes an estimated liability in the reporting year.

This follows from PBU 8/2010.

Make one of two entries:

Debit 20 (23, 25, 26...) Credit 96 subaccount “Estimated obligation to pay remunerations based on the results of work for the year” - deductions were made to the reserve for the payment of remunerations based on the results of work for the year;
- Debit 91-2 Credit 96 “Estimated obligation to pay remunerations based on the results of work for the year” - deductions were made to the reserve for the payment of remunerations based on the results of work for the year at the expense of net profit.

In other cases, the procedure for reflecting annual bonuses in accounting depends on the sources from which they are paid:

Due to expenses for ordinary activities (clause 5 of PBU 10/99);
due to net profit.

When calculating bonuses at the end of the year, you must make one of two entries:

Debit (20, 23, 25, 26, 28, 29, 44, 08) Credit 70 – bonus accrued from expenses for ordinary activities;
- Debit 91-2 Credit 70 – bonus accrued at the expense of net profit.

Entries using account 91 should be made regardless of whether the net profit of previous years or the current year is used to pay the bonus (including profit for the quarter, half a year, nine months).

The fact is that such expenses cannot be reflected using account 84.

These will be other expenses that also affect the financial result of the organization.

Accordingly, such expenses must be reflected in the debit of account 91-2.

This procedure follows from the Instructions for the chart of accounts (account 70).

Regardless of the taxation system that the organization uses, for the amount of the bonus based on the results of work for the year, accrue:

Contributions to compulsory pension (social, medical) insurance;
contributions for insurance against accidents and occupational diseases.

This rule applies regardless of whether the bonus is provided for in the employment contract or not.

The amount of the annual premium is included in the personal income tax base.

The amount of the premium will be included in the personal income tax tax base of the month in which it was paid.

For the purpose of calculating personal income tax, bonuses accrued for a period of work of more than a month (including annual ones) cannot be classified as labor costs.

This conclusion can be made on the basis of paragraph 2 of Article 223 of the Tax Code of the Russian Federation. It states that the date of receipt of income in the form of wages is the last day of the month for which the income is accrued.

And these bonuses are accrued for a period exceeding one month.

Consequently, in this case, the date of receipt of income is the day of payment (transfer to the employee’s account) of the bonus (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

The tax withholding entry must be made at the time the premium is paid.

If the bonus is paid out of expenses for the normal activities of the organization, then include it in income tax expenses if the following conditions are met:

The bonus is provided for in the employment contract;
The bonus was paid for labor performance.

If the annual bonus is paid from net profit, then it does not reduce the tax base for income tax.

Payment of quarterly bonus

Some organizations use additional payments to stimulate the work of their employees. This allows you to increase the quality of work and develop responsibility. Such amounts are a legal method of incentives enshrined in labor legislation. They are done at different intervals. Let's look at what a quarterly bonus is and how to calculate it in your company.

The forms and procedure for bonuses at any enterprise are developed and established individually.

Information about them is displayed in the following documents:

Employment contract;
collective agreement;
bonus regulations.

In practice, not all managers know how to calculate the quarterly bonus as correctly and honestly as possible. So that it reflects the real results of the work. For example, bonuses for the 4th quarter.

The quarterly bonus is issued at a certain frequency - once every three months. This also applies to the bonus for the 4th quarter. It usually occurs when the organization fully achieves all its objectives.

If the company’s performance results turned out to be better than planned indicators, the quarterly bonus (we’ll tell you how to calculate it later) can be increased. Information about this possibility must be reflected in the employment contract.

When an organization does not achieve targets, the staff as a whole or employees of a specific department may be deprived of bonuses. Most employers tie their presence specifically to compliance with standards, since the latter determine the profitability of the organization. In this case, the manager cannot be held liable for non-payment of incentives.

The quarterly bonus is found both in commercial production and in the public sector.

The bonus is paid to employees only after the manager has accepted and signed the corresponding order, which provides the basis for calculating the quarterly bonus.

Such bonuses can be awarded:

Specific employees;
individual departments;
to all workers in the organization.

Please note: when the condition for bonuses is specified in the collective agreement, then they must be given to all employees when the specified parameters are met.

The employer himself can choose the type of quarterly bonus paid:

1. fixed;
2. in the form of a percentage of the salary.

Often in practice, the quarterly bonus does not have a fixed value, but is determined as a certain percentage of the employee’s salary.

For each employee, the bonus is usually calculated individually.

In the case of a bonus defined as a percentage of salary, they do it like this:

1. Determine the average salary for the entire quarter. To do this, sum up all payments (including monthly bonuses) and divide by 3.
2. The resulting value is multiplied by the percentage of the premium due.
3. 13% is deducted from the received bonus amount, since the quarterly bonus is subject to income tax. The total amount will be transferred to the employee.

When making calculations, the employer must follow what is written in the company's bonus regulations. This act is a fundamental document. If it does not involve calculating the quarterly bonus for the time actually worked, then the number of working days will not affect the size of the bonus. The bonus will be paid in full.

This provision may specify periods when an employee does not receive a quarterly bonus. That is, no additional remuneration is paid for them.

The rule is that a small business may not have any bonus provisions at all if the relevant rules are spelled out in employment contracts.

The procedure for calculation and issuance looks slightly different:

1. The due amount of the quarterly bonus is added to the salary.
2. The resulting value is multiplied by the regional coefficient (if any).
3. The amount is reduced by 13% (personal income tax is deducted).
4. The final value is reduced by the amount of the advance payment. The remaining amount is given to the employee in full (the quarterly bonus and wages are calculated together).

Most enterprises aimed at increasing the labor efficiency of their employees are based on actual output.

1. Calculate the total output for the entire quarter.
2. The resulting value is multiplied by the percentage of the bonus due established in the organization.
3. This amount is added to the salary.
4. Everything is multiplied by the regional coefficient (if any).
5. Personal income tax is subtracted from the final value. The remaining amount is given to the employee.

If the organization practices hourly payment, then the calculation is made somewhat differently: additionally, hours worked are taken into account in accordance with planned indicators.

Speaking about the calculation of quarterly bonuses, we would also like to remind you of the procedure for reflecting production quarterly bonuses in the calculations of 6-NDFL.

So, if you paid a quarterly bonus, then distribute the indicators along the lines of 6-NDFL as follows:

Line 100 – date of payment of the premium;
line 110 – the same date as on line 100;
line 120 – the next working day after the one indicated on line 110;
line 130 – amount of income;
line 140 – amount of tax withheld.

Premium payment date

The timing of salary payments has changed. It is more convenient to pay bonuses that are part of the salary within the same time frame. Read about the new bonus payment deadlines in this article.

Companies have the right to issue bonuses to employees no later than the 15th day of the month following the period in which the bonuses were accrued. This conclusion was first made by the Ministry of Labor in letter No. 14-1/B-800, responding to a request from UNP.

However, on October 3, amendments to Article 136 of the Labor Code of the Russian Federation (Federal Law No. 272-FZ) on new terms for payment of wages came into force. The Code now defines a clear deadline no later than which companies are required to issue salaries - 15 calendar days after the period for which they were accrued. The payment interval remains the same - no less than every half month. But it is not clear from the amendment how to apply the new terms when paying bonuses.

Incentive payments are part of the salary. This means that they are subject to the payment terms specified in Article 136 of the Labor Code of the Russian Federation. But many companies summarize the results of work for the month and year after the 15th day of the next month, so they award bonuses for the past period much later.

If you strictly follow the new wording of the Labor Code of the Russian Federation, then bonuses accrued for the past month must be issued no later than 15 days. That is, the company must issue the bonus for September on October 15 at most.

From letter No. 14-1/B-800 of the Ministry of Labor it follows that nothing needs to be changed. Officials paraphrased Article 136 of the Labor Code of the Russian Federation. According to the Ministry of Labor, companies have the right to pay the bonus no later than the 15th day of the month, after the period “in which it was accrued.”

That is, if you accrue a bonus for September in October, you have the right to issue it no later than November 15. If you accrue a bonus for the year in March, you have the right to issue it to employees no later than April 15.

The timing of bonus payments is determined by the management of the organization. It is more convenient to pay monthly bonuses, which are part of the salary, at the same time as the salary. But it can be issued later (letter from the Russian Ministry of Labor No. 14-1/B-911).

To avoid disputes with employees and labor inspectors, write down in the bonus regulations the period in which you calculate and issue bonuses. It's safer to write down deadlines for each type of reward - monthly, quarterly or annual.

Payment of monthly bonus

Many companies operate on the principle that their employees receive not only a salary, but also a bonus. At the same time, the organization itself determines what type of payment this will be, as well as what size it will be. Therefore, you should understand the rules for transferring funds and how they are paid to the company’s employees.

A monthly bonus is in the form of a monetary reward or incentive for an employee of a company, and is usually paid if he has performed well in his work.

This remuneration may be specified directly in the employment contract or in the regulations of the organization itself. It can have a fixed amount or be constantly calculated, for which the employee’s earnings and a certain percentage are taken into account.

Monthly rewards can be presented in two types:

Production, which are part of the salary itself, therefore relate to the amount of work performed by the employee;
non-productive, for example, a salary increase is given due to the employee having a minor child or other reasons for the payment of this bonus.

In Art. 114 of the Labor Code contains information that the company itself establishes and controls the calculation and transfer of bonuses. The firm determines when funds are paid and in what amount.

To calculate the optimal amount of monthly remuneration, the employee’s salary and the specific period of work are taken into account.

Employees are provided with annual leave while maintaining their place of work (position) and average earnings.

A simple formula is used for calculation:

Bonus amount = salary / number of days in the period * number of days worked for a certain period of time.

For example, an employee of an organization has a salary of 35 thousand rubles, and in a month he worked 22 days, but for 3 days he did not come to work, since for personal reasons he was forced to take leave without pay. In this case, the premium amount is: 35,000/22*19=30,227 rubles.

Also, a formula can be used for the calculation, which takes into account not only the salary, but also the incentive, presented as a percentage of this value.

In this case the formula is used:

Bonus amount = salary * incentive percentage / 100 / total number of days per month * number of days worked.

Under the above conditions, it may additionally be established that the percentage is 40%. In this case, the premium amount is: 35,000*40%/100/22*19=12,090 rubles.

The calculation of remuneration is carried out by certain responsible persons, which include:

Heads of various departments of the organization, whose responsibilities include analyzing the performance of specialists;
management of the entire company, which evaluates how optimally the business areas are developing due to the activity of employees;
responsible persons who can work in any department are therefore appointed responsible by the formation of a corresponding order by the head of the company.

The accrual process itself is divided into successive stages:

The criteria by which funds are paid are selected, and for this purpose the financial condition of the company and profit for the period are taken into account;
a corresponding memo is issued;
the reasons used for transferring incentives are recorded;
the employees receiving the funds are determined, and the amount of payment is determined;
the amount of remuneration is agreed with the financial department;
the manager forms and signs an order based on the data received;
funds are paid by the accounting department.

Thus, the procedure for calculating and paying bonuses is considered clear for each company.

When accounting for a premium, it is important to correctly identify the income code associated with it. Important! This code is especially relevant when filling out the 2-NDFL certificate.

A certain income is registered as a number of 4 digits, and since the bonus is part of the salary, the code 2000 is used to determine it.

When calculating vacation pay, the factors influencing them are taken into account, which include:

Whether there is an excess of premiums or not;
whether the period was fully developed or not.

For example, an employee has fully worked for a specific period, so remuneration is included in the payslip. This leads to the fact that this payment must be included entirely in vacation pay.

Since there are several types of these payments, they are reflected in accounting differently. The company management itself makes the appropriate decision, and usually remunerations are included in the income of employees, and therefore are represented as a full-fledged object of taxation.

Bonuses are part of income, so they are strictly taken into account by the accountant.

Rewards in the company can be issued at the expense of the free profit of the company. To do this, all remunerations must be reflected in the accounting records with the corresponding entries.

If funds are issued in the form of dividends, then the management of the company issues a special order, and it is studied by all employees, who then put their signature on it.

Typically, account D20 K70 is used to reflect payments, indicating that payments were made from expenses in the main area of ​​the company's work. If other expenses are used, then wiring D91.2 K70 is used.

The procedure for filling out form 6-NDFL.

These payments are not always subject to personal income tax, and all types of such remuneration are listed in Art. 217 NK.

Such rewards include rewards for achievements in the field of technology, education, science, art, culture or other areas of significant importance for the entire state. All these payments are appointed by the Government or state officials.

Also, bonuses issued by companies may not be taxed, and they must be in the form of gifts or financial assistance. In this case, there is no need to pay personal income tax on these funds.

But some rules are taken into account:

Such payment per year should not exceed 4 thousand rubles;
funds are not given out just like that, so they are usually assigned on some significant dates;
Without fail, a gift agreement is drawn up with the employee who received such remuneration, and it is done in writing and taking into account the requirements in Art. 574 Civil Code.

Only by taking into account the above requirements can you avoid paying personal income tax on a certain remuneration. Here you will learn how to fill out an application for a personal income tax refund.

The funds that are transferred to employees every month are certainly classified by companies as labor costs. Therefore, income for citizens arises on the day the remuneration is calculated, and the date is reflected in the 6-NDFL certificate, namely in line 100 of the second section.

Personal income tax is withheld on the day the premium is paid, and the amount is indicated in the second section of the document on line 110.

The deadline for paying the tax is the day following the day the tax was withheld, and information about this is written down in the second section of the document and in line 120.

Thus, monthly bonuses act as rewards and are given to many employees who perform their job duties well.

Payment of one-time bonuses

To increase employee motivation, many employers use very simple and accessible methods, including bonuses.

There are a large number of incentive options; this article will discuss in detail a one-time bonus.

A one-time bonus is a monetary reward given to an employee in order to stimulate further work activity. Such an action remains outside the scope of regular wages, being more of an isolated episode than a standard form of wages.

The main thing that distinguishes a one-time bonus from other forms of incentives accepted in the company (quarterly or annual) is the absence of a regular basis. The reason for receiving it can be either some significant event for the entire organization, or the achievement by an individual employee of a high result in the field of his professional activity.

A similar form of employee incentives can be included in the payroll and vacation pay system that operates in the organization. A single remuneration should be regulated by local documents, for example, an adopted collective agreement, and be included in the calculation of the average employee’s salary.

A single incentive assigned by a separate order of management (intended for a limited number of employees) is not included in the number of mandatory payments. The possibility of such payments is determined at the discretion of management.

Being a legal form of incentive, the assignment of a one-time bonus is based on documents regulating labor relations in the company.

These include:

1. employment contract;
2. collective agreement;
3. regulations on remuneration;
4. other internal documents containing clauses regulating the calculation and issuance of wages and bonuses.

The company may have a bonus provision in the form of a separately developed document that does not contradict the provisions of the collective agreement.

The following points must be addressed in it:

Conditions for issuing awards;
the amount of incentive payments, the procedure for their calculation and issuance;
the circle of persons to whom the provision applies;
source of funding and distribution of bonuses within the organization.

The conditions under which bonuses can be assigned and paid vary depending on the type of payment. For general incentives, for example, for the founding day of a company, the conditions are significantly different than in the case of a one-time reward for the professional achievements of a specific employee.

The presence of such an item as the payment of one-time bonuses to employees among the company’s expenses directly depends on the interest of the employees themselves. It should be understood that such an action on the part of the employer means encouraging additional efforts by the recipient.

Receiving a one-time bonus is recognition of the value of an employee’s personal contribution to the company’s activities. At a minimum, the value of the employee's efforts must justify the company's expense in paying the incentive.

Otherwise, the payment of bonuses moves from being a way to stimulate employees to new achievements in their work to being unjustified costs.

The specific amount of the one-time bonus is assigned based on the corresponding calculation. Its implementation is necessary because the payment is the employee’s income and is subject to taxation. The issuance of a one-time bonus is reflected in the reporting documentation of the company’s accounting department.

There are two main types of awards:

Fixed amount;
an amount calculated as a percentage of the salary.

The constant amount of the assigned bonus can be established on the basis of the provisions of one of the documents adopted by the company regulating payments to employees. Such bonuses are part of the company's system for accounting and issuing wages.

To calculate a premium assigned in a fixed amount of money, you must perform the following simple steps:

1. add the fixed bonus amount and the employee’s monthly salary (10,000 (bonus) + 15,000 (salary) = 25,000);
2. multiply the result obtained and the premium coefficient adopted for the given region (25000 * 0.15% (chelyabinsk region coefficient) = 3750);
3. calculate personal income tax. To do this, the result obtained in paragraph 2 must be multiplied by 13% (for persons registered in the Russian Federation) or by 30% (for non-residents) (3750*0.13=488);
4. subtract from the result obtained in paragraph 2 the tax calculated in paragraph 3 and the amount of the advance, if it was issued (3750-488 = 3260).

The result of the calculations will be the employee’s salary, taking into account the assigned bonus (3260).

In the case of calculating a bonus set as a percentage of an employee’s salary, the first step is to calculate how much the percentage of the salary assigned by order will be and add it to his monthly salary. Further calculations are carried out similarly to calculations with a fixed premium amount.

The fact of payment depends on the decision made by the management of the enterprise, but its amount and the procedure for issuing are regulated by the regulatory documentation adopted by the organization and the current national regulations. In the Russian Federation, the payment system must comply with the Labor Code, in particular, Article 144.

The main stages of receiving a bonus:

The head of the department determines the payment criteria.
Creation of a memo or other equivalent document justifying the need for payment.
The amount is agreed with the finance department.
For the final decision, the data is transferred to the manager.
Formation of a management order with a signature.
Payment of money by accounting department.

The order to issue a one-time bonus must comply with the rules of the Federal Law “On Accounting”. The suitable form for it is T-11 or T-11a, approved by the State Statistics Committee (Order N1).

The order must include the following information:

1. first and last name of the employee, his personnel number;
2. Name of the employee’s department (group) and his position;
3. reason for bonus;
4. type of incentive and its amount;
5. the basis for issuing the assigned incentive.

Another form of ordering accepted by the organization must be drawn up in accordance with general requirements and contain the necessary data. The employee must be familiar with the order; evidence of familiarization is his signature.

The amount and procedure for paying money are determined depending on the specifics of the collective agreement adopted by the company. The order must be signed by the manager and transferred to the accounting department, where the accrual is made.

The basis for the order may be an official (or memo) note. It should be written on behalf of a subordinate and addressed to a superior in position. The text of the note must contain an offer or request for monetary incentives for a distinguished specialist.

There are no strict requirements for the form of the document; it subsequently becomes the basis for an order to accrue money. The memorandum must begin with the information of the person to whom it is addressed and state the reasons that are the basis for the bonus.

The text should justify the need to reward the employee.

In addition, it may reflect additional facts relevant to the issue:

Volumes of work performed;
analysis of the work situation;
indications of the employee’s special labor merits.

At the end of the memo, the position, full name and signature of the originator are required.

After incentive payments have been made, the accrual is included in the documentation reflecting the organization's expenses.

It may be classified into one of the following categories:

1. expenses provided for by the organization’s charter;
2. costs not related to production;
3. payments from the organization’s retained earnings.

One-time bonuses related to the technological process should be classified as expenses for ordinary activities. Payments tied to significant events are considered non-operating costs.

The posting requires the following information:

Debit 20 (08, 23, 25, 26, 29, 44) Credit 70 – a premium was accrued due to expenses for ordinary activities (the premium is included in the cost of the fixed asset).
Debit 91-2 Credit 70 – premium accrued due to other expenses.
Debit 84 Credit 70 – bonus accrued at the expense of net profit.

The Labor Code of the Russian Federation does not include one-time bonuses as direct responsibilities of company management. The employer decides on the need to provide bonuses to employees at his own discretion. The very fact of the spread of such a practice serves as the best confirmation of the effectiveness of the employee incentive system for personal interest in the success of the company.

Payment of bonus after dismissal

Payment of a bonus after the dismissal of an employee is an infrequent event, but quite possible. Let's consider what consequences it can lead to both the employer and the employee.

The remuneration systems operating in modern conditions very often form a salary, making it up of several parts (Article 129 of the Labor Code of the Russian Federation). One of these parts is incentive payments, which include bonuses. As a rule, a bonus included in the remuneration system is awarded for work results over a period of time and is a fairly regular payment.

For a bonus to have legal force, all the rules for calculating it must be reflected in one of the employer’s internal regulations, agreed upon with representatives of the workforce (trade union).

The Labor Code of the Russian Federation includes among such acts (Article 135):

Regulations on remuneration for work;
collective agreement;
regulations on bonuses (incentives);
labor agreement, if the bonus is set individually for a specific employee.

Usually, the document on bonuses also indicates those situations in which an employee is deprived of the right to receive a bonus. It is mandatory that each employee is familiarized with the contents of the regulatory act on bonuses against receipt.

As a rule, the premium is accrued after the completion of the period to which it is associated. And in relation to a dismissed employee, such an accrual may occur after his dismissal. However, since the bonus is part of the remuneration system, the fact of dismissal does not deprive the dismissed person of the right to receive a bonus accrued to him after dismissal, but during the period of his work with the employer (letter of the Ministry of Finance of the Russian Federation No. 03-03-04/1/294 and letter of the Federal Tax Service in Moscow No. 20-12/32623,). Therefore, despite the presence in the Labor Code of the Russian Federation (Article 140) of the condition that full payment upon dismissal is made on the day of this event, the bonus to the dismissed person, if he has the right to receive it, not only can, but must be paid.

The mandatory conditions for calculating such a bonus will be:

The fact that the dismissed person worked during the period for which the bonus was accrued.
Compliance by the dismissed person with all the necessary indicators provided for by the regulatory act on bonuses for the justification of awarding him a bonus.
The absence in the normative act on bonuses of a condition on the non-awarding of bonuses to those leaving during the bonus period - this condition, according to the courts, is discriminatory (appeal rulings of the Lipetsk Regional Court No. 33-3122, Moscow City Court No. 11-22649, Khabarovsk Regional Court No. 33-4342, Primorsky Regional Court No. 33-1928, Stavropol Regional Court No. 33-3855). However, there are courts that do not see a violation in the presence of a condition in an employment contract or other local regulatory act that the bonus is awarded only to those who continue to work in the organization (appeal ruling of the Perm Regional Court No. 33-10685).

The bonus, justifiably accrued to a resigned employee, by the employer in the month of accrual will be included in the labor costs taken into account when determining the profit base (letters of the Ministry of Finance of the Russian Federation No. 03-03-04/1/294, Federal Tax Service of the Russian Federation for Moscow No. 20-12/ 52413 and No. 20-12/32623), but in accounting it will not be reflected in correspondence with account 70, but will be attributed to account 76: Dt 20 (23, 25, 26, 44) Kt 76. The condition for including the premium in expenses is a mention about it in the employment contract or other local legal acts.

Accordingly, in correspondence with account 76, you must also make an entry for calculating the amount of personal income tax to be withheld from the premium (subclause 6, clause 1, article 208 of the Tax Code of the Russian Federation): Dt 76 Kt 68.

The payment of money will be expressed in the posting Dt 76 Kt 50 (51).

The amount of the premium must be subject to insurance premiums in the usual manner (letters of the Ministry of Labor of the Russian Federation No. 17-3/1450, No. 17-4/OOG-136, resolution of the Federal Antimonopoly Service of the Ural District No. F09-1159/14 in case No. A76-9584):

In the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund, the Social Insurance Fund (Article 420 of the Tax Code of the Russian Federation);
in the Social Insurance Fund for accident insurance (Clause 1, Article 20.1 of the Law “On Compulsory Social Insurance against Accidents...” No. 125-FZ).

The accrual of contributions will be displayed using standard postings for attributing to expenses with a breakdown of amounts according to the corresponding subaccounts of account 69: Dt 20 (23, 25, 26, 44) Kt 69.

Since the bonus to the dismissed person is awarded in a period beyond the period of time that is calculated to determine the average earnings needed to calculate compensation for vacation, it will affect this average earnings only in one case: if the bonus is paid for the year preceding the year dismissals. Clause 15 of the Regulations on the specifics of the procedure for calculating average wages (Resolution of the Government of the Russian Federation No. 922) requires that such bonuses be taken into account in calculating average earnings, regardless of the time of their actual payment. Therefore, in the case of payment of an annual bonus, the dismissed person will have to recalculate the compensation for unused vacation, actually paid on the day of dismissal, and not only pay the employee the missing amount, withholding personal income tax from it, but also add additional insurance premiums to the amount of compensation for vacation (Article 420 of the Tax Code of the Russian Federation and subparagraph 2, paragraph 1, article 20.2 of Law No. 125-FZ). Reasonably accrued additional compensation for vacation can also be taken into account in labor costs.

Insurance premiums (both accrued on the amount of the premium and additionally accrued on the increased compensation for vacation) will be included in full as part of the expenses that reduce the profit base (provided that the amount of the premium itself is included in the expenses, subclause 49, clause 1, art. 264 of the Tax Code of the Russian Federation).

Personal income tax and insurance premiums accrued from the premium will be reflected in the corresponding reports to be submitted by the employer to the Federal Tax Service and extra-budgetary funds.

An error may be detected in the calculation of an already paid premium, leading to either an underestimation or an overestimation of its amount.

The reasons for such errors are divided into 2 types:

Counting;
explained by incorrect application of established accrual rules.

If an error led to an underestimation of the premium, then, regardless of the reason for which the error was made, it can be corrected by additionally charging the required amount of premiums and, accordingly, personal income tax and insurance premiums from them.

And if the amount of the bonus paid is too high, then the employer who decides to return the money overpaid to the employee will have to take this issue to court. Moreover, the court’s decision will be positive only if it is possible to prove the presence of a counting error in the calculations, since only such an error allows the employee to return overpaid amounts (Article 137 of the Labor Code of the Russian Federation). It is no longer possible to withhold these amounts from the fired person’s salary, so a court decision will be required.

If, when calculating the bonus, any error other than a calculation error is made, then the employee has the right not to return the amount overpaid to him (Article 1109 of the Civil Code of the Russian Federation), since he is not to blame for the error made when calculating the bonus. In this situation, the courts will be on the side of the employee.

When deciding on the payment of bonuses to resigned employees, the courts recognize the failure to pay bonuses established by the remuneration system for the period worked in the absence of compelling grounds for deprivation of bonuses as a violation of the rights of employees.

Such decisions are recorded, for example:

In the appeal ruling of the St. Petersburg City Court No. 33-1182 in case No. 2-2358, the court pointed out the right of an employee who resigned at his own request to receive a bonus for the year he worked in full, recognizing as discriminatory the provision on incentive payments that establishes the possibility of non-payment of bonuses, if the dismissal took place before the bonus order was issued;
the appeal ruling of the court of the Yamalo-Nenets Autonomous District in case No. 33-2773 - the dismissal of an employee before the issuance of an order on bonuses does not mean that the employer does not have an obligation to pay him bonuses for the period worked;
decision of the Savyolovsky Court of Moscow in case No. 33-24582 - the establishment of bonus rules that limit the right of an employee to receive a bonus for the period worked by him in connection with dismissal violates the labor rights of this employee;
appeal ruling of the Khabarovsk Regional Court in case No. 33-117, which contained the following wording: “The defendant’s statement that bonuses to employees is the exclusive right of the employer, who used it at his discretion in relation to individual employees, is a manifestation of discrimination against the right of other employees to monetary encouragement for those with equal positive performance indicators.” The appeal ruling of the Chelyabinsk Regional Court in case No. 11-3327 made a similar conclusion - termination of an employment contract with an employer, according to the general meaning of the law, does not deprive employees of the right to receive appropriate incentive payments.

However, there are also opposing court decisions in which the court recognizes the non-payment of a bonus to a dismissed person as fair, since the normative act on bonuses contains a clause stating that persons dismissed at the time of the decision to pay a bonus are not accrued. An example is the decision of the Tverskoy District Court of Moscow in case No. 33-5385.

The courts may recognize the non-payment of a bonus to a dismissed person as justified if the bonus provision contains a condition on the accrual of the bonus:

Only to persons who are in an employment relationship with the employer (appeal ruling of the Lipetsk Regional Court in case No. 33-3122, decision of the Istra City Court of the Moscow Region in case No. 33-21939, appeal ruling of the Moscow City Court No. 33-48637);
at the end of the year, only to those who were listed as working for the employer on the last day of this year (decision of the Mytishchi City Court of the Moscow Region in case No. 33-28296).

Examples of court decisions made in favor of an employee regarding overpaid bonuses include:

Absentee decision of the Morgaushsky District Court of the Chuvash Republic in case No. 2-354 - an advance and a bonus were paid to an employee who stopped going to work - overpaid wages cannot be recovered from the employee except in cases of a calculation error, the labor dispute body admits the employee’s guilt in non-fulfillment labor standards or downtime, the presence of unlawful actions by the employee leading to excessive payment;
decision of the Leninsky District Court of Orsk, Orenburg Region in case No. 2-2094 - the same bonus was paid to a dismissed employee twice - this error is not countable, since it is not related to inaccuracy in arithmetic operations, and there is no evidence of the employee’s participation in the repeated transfer of the amount to the court presented.

The bonus established by the current remuneration system, accrued to the resigned employee for the period worked by him, is paid in the usual manner, with personal income tax being withheld from it and all insurance contributions being charged. The basis for non-payment may be the inclusion in the regulatory act on bonuses of a condition on the non-awarding of a bonus to a person who quit during the bonus period or who is not an employee of the employer at the time the bonus is calculated.

Payment of bonus in installments

Is it legal to pay a bonus accrued in a certain amount in monthly installments if such a procedure is determined directly in the order for this bonus?

The employer independently develops a bonus system, including determining the procedure and timing of bonus payment in its local regulations.

If the local act does not stipulate that the bonus must be paid before a certain date, or on the next payday, then the employer can establish the procedure for paying this specific bonus by order, including providing for payment of the bonus in installments. If the local act of the organization provides otherwise, it is necessary to comply with the requirements of the local act, since according to Part 2 of Art. 22 of the Labor Code of the Russian Federation, this is one of the responsibilities of the employer.

The organization develops its own bonus system. That is, the organization has the right to establish any types of bonuses for employees.

Depending on the frequency of payment, bonuses are divided:

One-time;
quarterly and monthly;
annual

Depending on the grounds for payment, bonuses are divided:

For production (accrued for the employee’s labor achievements);
for non-productive (not related to the results of the employee’s work activities).

According to sources of payment, bonuses are divided:

For paid out of expenses for ordinary activities;
for paid out of other expenses;
on paid out of net profit.

One-time (one-time) bonuses are paid not for a certain period, but upon the occurrence of a specific event (successful completion of a project, anniversary, etc.).

An organization may provide for the payment of one-time bonuses in its internal documents:

in the collective agreement (part 2 of article 135 of the Labor Code of the Russian Federation);
in a separate local document of the organization (Regulations on remuneration, Regulations on bonuses, etc.) (Part 2 of Article 135, Article 8 of the Labor Code of the Russian Federation).

In this case, a one-time bonus may be an integral part of the remuneration system. Accordingly, one-time bonuses for production results can be taken into account when calculating average earnings.

However, one-time bonuses may not be part of the organization’s remuneration system and are assigned only by order (order) of the manager.

The basis for the accrual of any one-time bonus is the manager’s order to reward an employee (Form No. T-11) or a group of employees (Form No. T-11a). The order is signed by the head of the organization. The employee (employees) must be familiarized with the order against signature (Section 1 of the instructions approved by Resolution of the State Statistics Committee of Russia No. 1). About whether it is necessary to make entries about one-time bonuses in the work book and in the employee’s personal card (Form No. T-2).

Monthly and quarterly bonuses can be either production (for example, monthly bonuses that are part of the salary) or non-production (for example, monthly bonuses for employees with children). Typically, the payment of monthly and quarterly bonuses is still related to the production activities of employees.

Monthly and quarterly premiums can be paid from any source. Most often, monthly and quarterly bonuses are paid out of expenses for ordinary activities.

The procedure for paying monthly (quarterly) bonuses can be fixed:

In the employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);
in the collective agreement (part 2 of article 135 of the Labor Code of the Russian Federation);
in a separate local document of the organization (for example, in the Regulations on remuneration, Regulations on bonuses) (part 2 of article 135, part 1 of article 8 of the Labor Code of the Russian Federation).

The basis for calculating a bonus is the manager’s order to reward an employee (Form No. T-11) or a group of employees (Form No. T-11a). The order is signed by the head of the organization. The employee (employees) must be familiarized with the order against signature (section 1 of the instructions approved by Resolution of the State Statistics Committee of Russia No. 1).

Do not make entries about monthly (quarterly) bonuses in employee work books. This is due to the fact that such bonuses are regular. And bonuses paid regularly do not need to be entered into the employee’s work book (clause 25 of the Rules approved by Decree of the Government of the Russian Federation No. 225).

An organization can prescribe the procedure for paying an annual bonus (a bonus based on the results of work for the year):

In the employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);
in the collective agreement (part 2 of article 135 of the Labor Code of the Russian Federation);
in a separate local document (for example, in the Regulations on remuneration, Regulations on bonuses, etc.) (Part 2 of Article 135, Part 1 of Article 8 of the Labor Code of the Russian Federation);
in the order for payment of the premium (Part 1 of Article 8 of the Labor Code of the Russian Federation).

In the documents regulating the procedure for calculating and paying bonuses, indicate the source of payments.

The basis for calculating a bonus is the manager’s order to reward an employee (Form No. T-11) or a group of employees (Form No. T-11a).

The order is signed by the head of the organization. Familiarize the employee(s) with the order against signature (Section 1 of the instructions approved by Resolution of the State Statistics Committee of Russia No. 1).

Payment of bonus to the founder

Economic performance indicators have been achieved, which means that a bonus should be paid to the director. How to make such a payment? It is clear that an ordinary order will not work here. Obviously, the assignment of remuneration to a director has its own characteristics. After all, the head of an organization is not an ordinary employee, but the sole executive body of a legal entity. Only the founders stand above the director in the company, and the bonus to the general director depends on them. We will tell you how to process the payment in the article.

Payment of bonuses and other remunerations is one of the elements of the organization’s personnel policy. The effect of paying bonuses applies to both ordinary employees and top managers of the company.

Wages are remuneration for work of full-time employees of an organization (individual entrepreneur). The size of the salary depends on the qualifications of the employee, the complexity, quantity, quality and conditions of the work he performs. In addition to the salary (tariff rate), the salary includes various compensations, additional payments and allowances, as well as incentive payments, for example, bonuses (Article 129 of the Labor Code of the Russian Federation).

All employees of the organization are awarded bonuses according to the manager’s administrative document. In contrast, the decision on bonuses to directors is made by the founders (participants, shareholders) of the company. The bonus of the director of the LLC depends on them. How to apply for a reward?

Typically, the conditions for accruing bonuses to a director can be specified in the Regulations on Bonuses in force in the organization, or in a collective agreement.

Also, bonus conditions may be provided for in the employment contract concluded with the director.

Therefore, when concluding an agreement with the director, you must remember to indicate:

Types and sizes of bonuses;
indicators for the achievement of which remuneration is awarded;
source of payment of bonuses and remunerations (for example, net profit);
payment procedure (for example, the founders’ decision on a bonus to the director).

The head of an organization cannot give bonuses to himself (Part 2 of Article 135, Article 191 of the Labor Code of the Russian Federation). Therefore, a simple bonus order cannot be drawn up. If this rule is neglected and self-bonus is carried out, then the founders will be able to demand that the director compensate them for damage caused by the unlawful actions of the director (Article 277 of the Labor Code of the Russian Federation, Article 45 of Federal Law No. 14-FZ, Article 71 of Federal Law No. 208-FZ). Also, for this offense the director can be fired (clause 9, part 1, article 81 of the Labor Code of the Russian Federation). How to issue a one-time bonus to a director without breaking the law.

Salary payments for December have some features compared to other months. This is due to the fact that January traditionally begins with a long winter holiday. The safest thing would be to issue wages on December 29 - the last working day (of a five-day week).

Employee bonus amountdetermine the bonus rules established by a particular employer. Therefore, its value can depend on various factors and be calculated in various ways.

What determines the size of the premium?

When developing a remuneration system, the employer very often resorts to dividing this payment into its component parts. One of these parts is stimulating, represented, for example, by a bonus. The presence of a bonus system allows the employer to influence the employee’s interest in the results of his work, as well as reduce wage costs in unfavorable financial and economic situations.

More details O requirements legislation To system payment labor read V material .

The employer sets the rules for calculating bonuses independently, recording them in its internal document. Such a document could be a bonus clause, a collective agreement, or. It is also possible to reflect such rules in an individual document for the employee -.

The same employer may have several types of accrued bonuses. And each of these types may have its own method of calculating the specific amount of bonus payments. For example, it is possible to set the bonus amount:

• in a fixed amount, which is due to be paid to the employee, regardless of the results of his work and the time actually worked during the bonus period;
• as a percentage of wages actually accrued for the period;
• by calculation according to the algorithm described in the accrual rules, which takes into account the assessment data of several bonus indicators, linking these indicators to points and the value of points.

The most effective, as well as the most labor-intensive, will be the last of the listed methods. It makes it possible to most fully and quite realistically link the employee’s labor results for the period with the amount of the incentive additional payment to which he has the right to apply.

For information on what should be reflected in the bonus regulations based on a system of evaluation indicators, read the article .

Can the bonus be greater than the salary and what is its maximum size?

The current legislation does not in any way limit the amount of additional incentive payments. Therefore, the amount of bonuses can be any, and amount to an amount exceeding the employee’s salary.

Restrictions on the amount of bonuses apply to managers, their deputies and chief accountants of government agencies at the federal, regional and municipal levels. Such restrictions are established in accordance with the rules of Art. 145 Labor Code of the Russian Federation. The Labor Code of the Russian Federation requires compliance with the maximum permissible limit for the ratio of the average salary of management personnel and ordinary employees, which is established:

• at the federal level - by acts of the Government of the Russian Federation;
• at the regional level - by acts of the constituent entities of the Russian Federation;
• at the municipal level - by acts of local authorities.

For the federal level, in terms of this ratio, one should focus on the Decree of the Government of the Russian Federation dated August 5, 2008 No. 583, which applies to employees of budgetary, state-owned and autonomous institutions (Resolution of the Government of the Russian Federation dated December 10, 2016 No. 1339). Regional and municipal authorities, when establishing the maximum ratio of salaries of management and employees, should be guided by the federal maximum equal to 8. That is, the salary of the manager, any of his deputy or chief accountant cannot be more than the average salary of employees multiplied by 8. An exception is made for the chairmen of state non-budgetary funds : their average salary can exceed the average salary of their subordinates by a maximum of 10 times (Resolution of the Government of the Russian Federation of November 29, 2016 No. 1259).

Read about the situations in which paying a bonus to a manager becomes illegal. .

Results

The algorithm for calculating bonuses, which is one of the elements of the bonus rules, is established by the employer in its internal regulatory document on bonuses. The amount of the bonus paid to an employee is not limited by law and may exceed the amount of his salary. The bonus paid to the head of a government agency is limited in the form of the maximum permissible limit for the ratio of the salary of the head and ordinary employees.

Every employee has the right to receive wages for work performed. These payments are mandatory and are determined not only by the internal documents of the organization, but also by labor legislation.

In addition to wages, bonuses may be awarded. They are mandatory or at the discretion of the employer.

The law defines the concept of a bonus and the need to accrue it. The Labor Code also contains an explanation that the procedure and rules for calculating bonuses remain the responsibility of the employer. If he decides to issue funds to the employee, then it is important to comply with the bonus payment deadlines established in 2019.

Definition of concepts

Article 129 of the Labor Code of the Russian Federation reveals the concept of “bonus”. The law states that the payment is incentive. It can be assigned separately or as part of the salary. That is, the bonus is an incentive measure that is included in the salary structure.

The development of the remuneration system and payment rules is determined by the employer. He must agree on all points with representatives of the work team. This rule is reflected in Article 135 of the Labor Code of the Russian Federation.

Special recommendations are provided for state and municipal unitary enterprises. They are being developed this year for next year. Therefore, the standards for 2019 were prepared by the Commission for the Regulation of Social and Labor Relations in 2019.

The employer must have an internal document that describes the remuneration system. It may contain calculation rules for each of the parts that make up the salary. But it is possible to prepare separate acts for them.

Small organizations may not create regulations related to labor issues. This norm is reflected in Article 309.2 of the Labor Code of the Russian Federation. But then all issues of calculation and payment of wages must be reflected in the employment contract with employees.

When drafting a document, it is important to focus on the standard form. It was approved in Decree of the Government of the Russian Federation No. 858, issued on August 27, 2019.

If internal documents are created, you don’t have to describe in detail all the nuances of payroll calculation. Each paragraph may have a reference to another document. In this case, the process of creating employment agreements is greatly simplified. However, changes may not affect local documentation for many years.

What are the types of bonuses?

In accordance with the frequency provided for the accrual of bonuses, several types are distinguished:

• A one-time payment is provided upon the occurrence of any event in the life of an employee or organization.
• Periodic payments are accrued per month or quarter. They differ in that they are provided several times throughout the year.
• Payment of the annual bonus is made at the end of the year in accordance with the employee’s achievements or the state of the organization’s budget.

If we take into account the grounds for payments, they can be production or non-production.

Bonuses, paid monthly, quarterly or annually, may be part of the salary for certain performance achievements. But sometimes additional funds are transferred without such grounds, for example, for children.

Monthly accruals are determined based on the results of 30 or 31 days worked. The employer analyzes the performance of the employee and decides on the payment of bonuses. This takes time. Therefore, payment terms may not coincide. It is worth remembering that the calculation is made no later than the 15th day of the month following the reporting month.

When a quarterly bonus is calculated based on the results of work activity, it will be of an incentive nature. This is referred to in Article 129 of the Labor Code of the Russian Federation.

The law (Part 1, Article 129 of the Labor Code of the Russian Federation) provides for the payment of an annual bonus as salary. It most often has an increased size.

Non-production bonuses do not relate to wages. Therefore, Article 136 of the Labor Code of the Russian Federation does not apply to this (for example, insurance) type of payment. Transfers can be made to the employee at any time. The terms are reflected in the employment contract or local regulations.

Changes in the Labor Code of the Russian Federation in 2019

The new law No. 272-FZ, which came into force on October 3, 2019, provides for increased liability of the employer for late transfer of funds that are part of wages.

In accordance with this, the articles note some innovations:

Article 5.27 of the Code of Administrative Offenses of the Russian Federation	According to them, the amount of fines for repeated violations of the law by an employer has increased. The concepts of primary and secondary liability for delays in wages and bonuses also appeared.
Articles 136 and 236 of the Labor Code of the Russian Federation	They introduced a new deadline during which wages are transferred. At the same time, Article 136 reflects more specific dates, and Article 236 tightens financial liability for late payment.
Articles 392 of the Labor and 29 Civil Procedure Codes of the Russian Federation	The deadlines for payment of bonuses are also determined by the competent authorities dealing with issues of violation of employee rights. When applying, he should focus specifically on these articles.

Rules and procedures for encouraging employees

The institution must develop documents reflecting the rules for calculating and issuing bonuses. They can be internal regulations that are developed for all categories of employees.

It is also possible to prescribe them in the employment contract with each employee. This is provided if the conditions are individual. This option is possible if microenterprises do not have regulations governing such issues.

In the internal documentation, which reflects the procedure for paying bonuses, it is necessary to specify certain points.

These include:

• types of bonuses provided for employees;
• accrual periods for each type;
• categories of employees who may qualify for bonuses;
• functional indicators that give the right to receive a bonus;
• the procedure for determining labor efficiency and its evaluation;
• algorithms for calculating bonuses, which are based on certain indicators;
• the procedure for considering indicators taking into account the category of employee;
• grounds for depriving an employee of a bonus;
• the possibility of challenging the decision of the employee’s management regarding the lack of payment of bonuses.

All these points must be reflected in the employment contract if there are no local documents in the institution. Also, the rules are prescribed in the agreement if the bonus procedure is individual. This applies, for example, to heads of structural units.

After the decision to pay the premium is made, the order is signed. It is compiled for each employee individually. The visa is issued by the head of the institution. The employee must familiarize himself with the document within the period specified by law.

Deadlines for payment of monthly, quarterly or annual bonuses in 2019

Article 136 of the Labor Code of the Russian Federation states that wages must be accrued and transferred to the employee every six months. This rule does not apply to bonuses.

Wages due for time worked must be paid no later than the 15th day following the reporting period. Additional incentive payments are not subject to this rule.

The deadlines for their transfer are stated in:

• collective agreement;
• employment agreement;
• local documentation of the institution.

Bonuses must be accrued based on the employee’s work performance. It is important to analyze the work and give an appropriate assessment.

Thus, the employer himself has the right to determine when the bonus should be transferred. You can include the wording “in the month following the reporting period” in internal documentation, and also give a specific deadline (for an annual bonus - no later than March 10 of the next year). If the deadlines are met, violations will not be detected. The employer cannot be held liable in this case.

When to transfer personal income tax

In accordance with paragraph 1 of Article 210 of the Tax Code of the Russian Federation, the bonus relates to the employee’s income. Therefore, it must be included in the base used to calculate personal income tax.

Based on paragraph 2 of Article 223 of the Tax Code of the Russian Federation, funds towards the employee’s wages must be transferred no later than the last day of the month for which the payment was made. If an employee stops working, the salary is calculated on the last working day. This rule applies even if the dismissal is made in the middle of the month.

The deadline for transferring personal income tax is determined in paragraph 6 of Article 226 of the Tax Code of the Russian Federation. The transfer of withheld personal income tax is made no later than the day the employee received the money in person or to a bank account.

The tax base is formed on the last day of the month. Therefore, personal income tax must be paid no later than the payment of wages and bonuses to the person.

The timing of the accrual and transfer of bonuses is determined by the employer. It must reflect the calculation procedure in internal local regulatory documents. According to them, funds are transferred to employees for operational incidents and without the occurrence of such.

A bonus is a monetary payment to an employee in excess of wages for achieving certain results in work.

The bonus system for employees of an organization can be established in collective or employment contracts, agreements, and local regulations of the organization.

The use of bonus systems is aimed at creating a material interest among employees in achieving those indicators that are not provided for by the basic remuneration at tariff rates and official salaries.

It should be noted that the bonus system is a powerful incentive for employees and always has a beneficial effect on productivity and labor efficiency. Therefore, employers, by developing a bonus system in the organization, will ensure the attraction and retention of highly qualified personnel. In addition, the desire of each employee to achieve the best results will be developed and, as a result, the goals facing the organization as a whole will be achieved.

Bonus issues are individual for each specific organization, that is, they are developed and established by the organization independently. When developing employee incentive systems, organizations need to consider the following recommendations regarding established bonuses:

· the award of the bonus must be made taking into account the personal contribution of each employee;

· established bonuses should not be perceived by employees as part of their salary;

· the amount of premiums must be economically justified;

· when developing bonus systems, it is necessary to determine the conditions and establish indicators upon the fulfillment of which the bonus payment will be made.

Bonuses can be divided into two groups: bonuses included in the remuneration system and those not included in it.

1. Bonuses included in the remuneration system are provided for by the bonus regulations, labor or collective agreement or other local regulations of the organization. Such a bonus is paid subject to the achievement of results determined in advance by the bonus indicator, therefore their achievement gives employees the right to receive a bonus. Accordingly, if this indicator is not achieved, the right to a bonus does not arise.

Bonus indicators can be quantitative (fulfillment and overfulfillment of production targets for product output; fulfillment of technically sound production standards; development of progressive production standards, etc.) or qualitative (reduction of labor costs; saving of raw materials, materials, fuel; increasing the share of products of the highest quality category; impeccable customer service).

Along with the indicators, bonus conditions can also be established, that is, additional requirements, if not met, the bonus will not be awarded to the employee or its amount will be reduced.

If the employer plans to pay several types of bonuses to employees, then the Regulations on bonuses for employees must indicate all their types and bonus indicators for each of them.

2. Bonuses not included in the remuneration system, are one-time in nature and therefore are paid not for the fulfillment of pre-established indicators and conditions, but on the basis of an overall assessment of the work of a given employee. In addition, their payment is often not related to specific achievements in work and is carried out at the unilateral discretion of the employer. Incentive bonuses are a right and not an obligation of the employer, therefore its conditions are determined by the employer independently and do not require a pre-established basis.

Note. Bonuses that are not included in the remuneration system are not taken into account when calculating the employee’s average earnings and are not subject to protection in commissions for the consideration of labor disputes, but can be entered in the work book as an incentive measure.

In addition to the above division of awards into two groups, they can be classified as follows:

1. Bonuses, the payment of which occurs at a certain frequency:

· monthly bonus;

· quarterly bonus;

· bonus based on the results of work for the year (annual bonus).

2. One-time bonuses related to the production process:

· bonus for increasing labor productivity;

· award for achievements in work;

· bonus for completing a particularly important and urgent task;

· bonus for many years of conscientious work.

3. Bonuses not related to the production process, the payment of which occurs upon the occurrence of certain events:

· bonus for the employee’s anniversary;

· bonus for professional holiday;

· bonus for the organization’s anniversary;

· holiday bonus;

· bonus in connection with the employee's retirement.

This list of types of bonuses is not exhaustive. Each specific organization can choose other criteria for material incentives for its employees.

Let's look at some types of bonuses from our list.

Monthly bonus.

Monthly bonuses are paid to employees in order to strengthen their financial interest in the timely and conscientious performance of official duties. This bonus is paid to each specific employee based on the results of his work for the month.

The main indicators for the payment of a monthly bonus are: successful and conscientious performance by the employee of his official duties; initiative, creativity and application of modern forms and methods of work organization in work.

The bonus for timely and high-quality performance of official duties based on the results of work for the month is paid simultaneously with wages for the time worked and is included in the average earnings to pay for annual leave and in other cases provided for by the legislation of the Russian Federation.

Quarterly bonus.

Employees are awarded bonuses based on their performance results for the quarter. This bonus is paid once a quarter, subject to each employee’s compliance with the high quality, volume and deadlines for completing production tasks, works and services during the quarter. The quarterly bonus is paid to employees, as a rule, in the last month of the 1st, 2nd and 3rd quarters of the year. The calculation period for calculating this premium is quarterly. Bonuses are calculated based on the official salary, monthly increment to the official salary and are not limited to maximum amounts.

The specific amounts of bonuses to employees are determined taking into account the actual time worked in the quarter, within the limits of the wage fund for the corresponding financial year.

Bonus based on work results for the year.

A bonus based on the results of work for the year is paid to employees based on the results of work in the past year, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline. This bonus is paid once a year, subject to the fulfillment of a production task, for each employee’s compliance with the high quality, volume and timing of work and services during the year. The calculation period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).

Bonuses for the billing period are paid in an amount proportional to the actual time worked.

Example 1.

At the end of the year, the employee was to be paid a bonus of 10,000 rubles. During the billing period, out of 250 working days, the employee actually worked 230 days. In this regard, this employee will receive a bonus equal to:

10,000 / 250 x 230 = 9,200 rubles.

End of the example.

In addition to bonuses based on the results of the organization’s activities for a month (quarter, year), the employer can pay employees bonuses for anniversaries, holidays, bonuses for participation in competitions, sports competitions and other similar events. Such bonuses are not related to a specific result of labor, so they are generally considered non-productive.

Bonuses for employees on anniversaries.

Bonuses to employees in connection with their personal anniversaries are not related to their performance of work duties or the production process. An anniversary bonus is paid to employees who had an anniversary in the corresponding month (20, 30, 40, 50, 55 years and then every 5 years). The amount of bonuses for anniversary dates is established by order of the head of the organization as a percentage of the official salary of the corresponding employee or in a fixed amount.

Unlike production bonuses, which are paid at the end of the month along with wages, anniversary bonuses are paid directly on the employee's birthday.

Bonuses for anniversaries, holidays, special events, and other similar bonuses, as a rule, are not provided for in bonus systems and are considered one-time, therefore they are not taken into account when calculating the average salary.

Based on Article 135 of the Labor Code of the Russian Federation, bonus systems are included in the remuneration systems in force for each specific employer. Bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Local regulations establishing remuneration systems are adopted by the employer, taking into account the opinion of the representative body of employees.

Note!

In the previous edition of the Labor Code of the Russian Federation, the right of all employers to establish various bonus systems was enshrined in Article 144 of the Labor Code of the Russian Federation. In the new edition of the Labor Code of the Russian Federation, this article provides for the procedure for establishing remuneration systems, including bonus systems only for employees of state and municipal institutions.

In accordance with Article 144 of the Labor Code of the Russian Federation, remuneration systems, including bonus systems for employees of state and municipal institutions, are established:

in federal government institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation;

in state institutions of the constituent entities of the Russian Federation - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;

in municipal institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments.

Budgetary organizations determine the types and sizes of bonuses based on the rates and salaries provided for by the Unified Tariff Schedule, within the allocated budgetary allocations. Clause 5 of the Decree of the Government of the Russian Federation of October 14, 1992 No. 785 “On differentiation in levels of remuneration for public sector workers based on the Unified Tariff Schedule.”

All other employers independently establish various bonus systems at their own expense.

One of the main elements of the bonus system is the bonus indicator, that is, the result of production activity, the achievement of which is necessary for the employee to have the right to receive a bonus.

It is advisable to form a system of factors that serve as the basis for bonus payments to employees in different ways for different categories of employees - taking into account the nature of the work performed, the procedure for recording and standardizing the results of work of various categories of employees.

For improving the quality of products - according to such indicators as an increase in the share of products of the highest quality category, the highest grade, an increase in the delivery of products from the first presentation, a decrease in defects, a reduction in cases of returns of substandard products, and the absence of complaints about products from consumers;

For the growth of labor productivity and production volumes - fulfillment (exceeding) of the planned target, growth in production volumes, fulfillment (exceeding) of production standards, fulfillment of the production plan by the deadline with a smaller number of workers, reduction in the labor intensity of products;

For mastering new equipment - increasing the shift ratio, reducing the time required to master advanced technologies, increasing the equipment load factor, reducing the cost of its operation;

For reducing material costs - saving raw materials, materials, fuel and energy resources, tools, spare parts, reducing losses and waste.

Bonuses are given to specialists and employees for the actual improvement of the organization's performance: an increase in profits and production volumes. Bonus indicators must be closely linked to the final results of the work of a department, division, service, workshop or other structure.

Indicators of bonuses for workers involved in servicing machinery and equipment include a reduction in downtime, an increase in the degree of mastery of technical parameters, and an improvement in their utilization rate.

Bonuses for management employees are linked to the achievement of final labor results, increased labor productivity, the production of high-quality products, a reduction in their labor intensity and other performance indicators.

Bonus indicators are determined taking into account the specifics of the organization’s activities and the tasks assigned to employees, and the indicators and conditions for bonuses must be established in such a way that the improvement of some indicators does not cause a deterioration in others.

As already mentioned, bonuses can be specified both directly in the employment contract, and in a collective agreement or in a local regulatory act of the organization, which may be. In a small organization, it is better to specify possible types of bonuses in the employment contract. In a large organization, a complex bonus system may be established, so in order not to spell it out in every employment contract with an employee, it is more advisable to do this in the bonus regulations or in the collective agreement (if there is one). In this case, the employment contract must make a reference to these documents and familiarize the employee with them (with the obligatory signature of the employee).

The bonus system established in an organization by a collective agreement must provide for the payment of bonuses to a certain circle of people based on pre-established specific indicators and bonus conditions.

When establishing a bonus system in an organization by a collective agreement, all employees of the organization must be familiar with the agreement against receipt.

You can find out more about the issues related to the procedure for concluding and the content of a collective agreement in the book “Personnel 2005” by the authors of JSC “ BKR-INTERCOM-AUDIT.”

Approaches to determining the size of premiums may be different.

Budgetary organizations determine the size of bonuses within the allocated budgetary allocations. The size of the bonus of all other organizations is limited only by the relevant internal documents (regulations on bonuses, collective agreement).

The size of the bonus can be set as a fixed sum of money or as a certain percentage of the employee’s official salary.

The most convenient way is to determine the premium size as a percentage or its minimum and maximum limit. Since in this case there is no need to constantly make changes to the Regulations on Bonuses related to indexing the size of the bonus. In addition, the percentage determination of the bonus size makes it possible to differentiate employee incentives depending on the position they occupy and the amount of official salary.

As a rule, upon achieving the intended results, bonuses are awarded to specialists and employees as a percentage of the official salary or in an absolute amount, and for workers - as a percentage of the tariff rate (piece-work earnings) or in a specific amount.

You can also enter additional criteria for determining the size of the bonus. In particular, the amount of the bonus may be increased depending on the length of service in the organization.

If an employee has worked for less than a full month (quarter) or has terminated his employment relationship with the employer for valid reasons, in these cases the bonus is usually paid for the actual time worked in the accounting period.

The amount of remuneration paid based on the results of work for the year may depend on the length of continuous work in a given organization. Also, the amount of remuneration based on the results of work for the year can be set in the amount of the tariff rate (salary) or several tariff rates (salaries) for a fully worked calendar year. If employees (for good reasons) have not worked the entire calendar year, remuneration is paid in proportion to the time worked.

Example 2.

In accordance with the adopted regulations on bonuses for Mars OJSC, employees are paid a remuneration in the amount of two monthly salaries based on the results of their work for the year.

Salary of Mars OJSC employee A.B. Krasnov. is 9,500 rubles. In 2006, Krasnov worked for 11 months, and was on leave without pay for 1 month.

(9,500 x 2) / 12 x 11 = 17,416.67 rubles.

End of the example.

Remuneration based on the results of work for the year, depending on the length of continuous work experience in a given organization, is paid as a percentage of the employee’s earnings for the year or in days of earnings.

Example 3.

In accordance with the adopted regulations on bonuses for Mars OJSC, employees are paid remuneration based on the results of their work for the year depending on their length of service at the OJSC: up to 3 years - in the amount of 10% of annual earnings, from 3 to 5 years - 15%, from 5 to 7 years - 20% and so on.

Krasnov A.B. worked at JSC Mars for 6 years. For 2006, he received a salary in the amount of 40,000 rubles.

Remuneration based on the results of work for 2006 will be:

40,000 x 20% / 100% = 8,000 rubles.

End of the example.

If the bonus is established by the employment contract in accordance with the current employer’s remuneration system, then in the event of a reduction in the size of the bonus in the absence of production omissions, appropriate changes must be made to the employment contract.

According to Article 72 of the Labor Code of the Russian Federation, any terms of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to change the terms of an employment contract determined by the parties is concluded in writing and is an integral part of the employment contract. According to Article 72 of the Labor Code of the Russian Federation, any terms of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to change the terms of an employment contract determined by the parties is concluded in writing and is an integral part of the employment contract.

In case of production omissions in work, for the billing period in which the specified omission occurred, individual employees or the entire team may be deprived of the bonus in whole or in part. The list of specific production omissions and the procedure for deprivation are established by the employer, taking into account the opinion of the representative body of employees.

The presence of such a local regulatory act as the Regulations on Bonuses is not mandatory in the organization. However, it is being developed and adopted by many companies.

Firstly, it is convenient, because not every organization has collective agreements and agreements. But overloading an employment contract with a section regulating bonus issues only makes sense if the organization does not have a unified system for rewarding employees and individual types of bonuses are established for each of them. In all other cases, it is more expedient to develop a single document regulating the bonus system for employees of the organization and make a reference to this local regulation in the employment contract.

Secondly, the presence in the organization of a Regulation on bonus payments to employees, which outlines the indicators, terms and amounts of bonuses, has a stimulating effect on employees, since they know in advance that if their work meets the indicators specified in this document, they will have the right to expect additional remuneration.

Thirdly, the Regulations on bonus payments to employees make it possible to document the organization’s expenses for making incentive payments to employees and, accordingly, reduce the taxable base for income tax.

As a general rule, the Regulations on bonuses should define:

· indicators and conditions of bonuses (that is, for what the employee is entitled to a bonus);

· amount of bonus payments;

· a list of employees to whom this provision applies (for example, all employees or only full-time employees; in addition, the list of positions depends on the bonus indicator);

· frequency of bonuses;

· timing and sources of payments.

In addition, the Regulations on Bonuses must reflect the procedure for issuing bonuses, indicate the persons authorized to make decisions on issuing bonuses, and also include in this local regulatory act provisions regulating issues of deboning.

If all the points specified in the Regulations are present, employees have the right to receive a bonus, and the employer has the obligation to pay it.

As an example, we can cite the standard form of the Regulations on bonus payments to employees of a Limited Liability Company.

"APPROVED"

CEO

OOO __________________

"___" __________2005

Regulations on bonus payments to employees of the Limited Liability Company .

1. GENERAL PROVISIONS

These Regulations determine the procedure for making payments to employees of the Limited Liability Company in amounts in excess of their official salary (basic earnings) in order to reward them for achieved labor successes and stimulate further improvements in labor efficiency (bonus payments, bonuses).

1.1. The amounts of bonuses for all categories of employees are established by the General Director of the Company (based on the results of work for six months, a year).

1.2. The amount of bonuses established by the General Director of the Company is indicated in US dollars, but bonuses are paid in rubles at the exchange rate of the Central Bank of the Russian Federation on the day the bonus is calculated.

1.3. The General Director of the Company and the HR Manager monitor the correctness of bonuses in accordance with these Regulations.

2. PROCEDURE FOR ACCRUAL AND PAYMENT OF PREMIUMS

2.1. The organization has established individual bonuses for employees for achieving high performance indicators. For achieving the same performance indicators, employees are entitled to equal bonuses.

2.2. Bonus amounts due to employees are paid simultaneously with the salary for the month following the month in which the bonus was accrued.

2.3. Specific indicators that must be achieved by the Company and each employee as a condition for paying bonuses will be reported annually (no later than January 31) by order of the manager.

2.4. Bonuses are not paid to employees who received disciplinary sanctions during the period for which the bonus is awarded.

2.5. Managers/heads of structural divisions draw up a “Reward Recognition” for the employees subordinate to them (the form of the Reward Representation is given in Appendix No. 1). The decision to approve the proposal and pay the bonus is made by the General Director of the Company.

2.6. “Reward proposals” approved and signed by the General Director of the Company are transferred to the HR Manager. Based on the Submission, the HR Manager prepares a draft Bonus Order, after which he submits it to the General Director of the Company for signature.

2.7. An employee may be awarded several types of bonuses simultaneously in accordance with these Regulations.

3. TYPES OF BONUS

The organization establishes the following types of bonuses for employees and heads of departments:

3.1. Bonus based on annual performance results. It is paid to the Company's employees based on the results of work in the past year, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline (absence of disciplinary sanctions). This bonus is paid once a year, subject to the fulfillment of production tasks by the Company as a whole for each employee’s compliance with the high quality, volume and timing of work and services during the year. The calculation period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).

3.2. Bonus based on performance results for the half-year. The Company's employees are paid based on their work results in the past six months, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline (absence of disciplinary sanctions, tardiness). This bonus is paid once every six months, subject to the fulfillment of production tasks by the Company as a whole for each employee’s compliance with the high quality, volume and timing of work and services within six months. The calculation period for calculating this premium is set at 0.5 years (from January 1 to July 1 and from July 1 to December 31 of the corresponding year).

3.3. One-time personal bonus. Paid for completing particularly important production tasks, participation in new projects, for the development and implementation of new technologies, for reducing production costs, for showing initiative. Can be paid to any distinguished employee of the Company upon the recommendation of a superior manager.

4.1. In addition to the conditions listed in these Regulations, factors influencing bonuses are the financial condition of the Company, as well as investment projects and development plans of the Company as a whole. Taking into account these factors (according to accounting and statistical reporting), in the absence of funds for these purposes, the Company reserves the right not to pay bonuses.

4.2. Disputes regarding the payment of bonuses in accordance with these Regulations, if they cannot be resolved directly between the employee and the management of the Company, are subject to consideration in the manner prescribed by law.

4.3. The Company's employees are notified of the introduction of a new Regulation on bonuses, amendments to individual articles or the cancellation of the Regulation as a whole no later than 2 months in advance.

Appendix No. 1

Promotion submission form

to CEO

_________________________

The idea of ​​encouragement

__________. ______. 2005

Moscow

I ask you to award a bonus to an employee for high production performance

______________________ (full name of the employee) for ___________ (period) in the amount of _____________

________________________ ______________________________

(Signature of the group manager) (Deciphering the signature)

End of the example.

You can find out more about issues related to the procedure for calculating, accounting, and paying bonuses in the book “Bonus Payment” by the authors of JSC “ BKR-INTERCOM-AUDIT.”

The system of incentives for work proposed by Russian legislation does not always meet modern requirements. In the context of the development of a market economy, Russian employers are trying to find new modern methods of rewarding their employees, using foreign experience. Western companies have long and quite successfully used various non-standard forms and methods of incentives to encourage their employees to perform better and more efficient work. The bonus system for rewarding work is very popular among foreign employers. In recent years, Russian employers have increasingly tried to apply such a reward system in practice.

A bonus is a pre-agreed incentive payment to an employee for certain achievements in work.

Note.

It is interesting to note that the word “bonus” is borrowed from the Latin language and translated means “good”. In the sense of incentives, this term refers to the monetary reward paid to an employee for the successful performance of his or her job duties.

The establishment of a bonus incentive system allows employees to be interested in the final results of their work. Let's consider what the meaning of the bonus reward system is.

So, the amount of remuneration that he will receive based on the results of his successful work is agreed upon in advance with the employee of the organization. The size of the bonus can be expressed either in a fixed fixed amount or determined as a predetermined percentage of the organization's profits. The amount of the bonus payment can be quite significant, sometimes comparable to the amount of wages for a month or an even longer period. The conditions under which this payment will be made are determined. Since the bonus incentive system is not regulated in any way by law, all conditions relating to such payments depend on the desire and ability of the employer.

The period for paying the bonus is also set by the employer. The bonus payment is made based on the results of work for a month, for a year or upon completion of a specific task.

The bonus fund, from which payments are made, is formed as a percentage of the profit received from the results of the organization’s economic activities.

The advantage of the bonus system is its flexibility, since the criteria by which bonuses are paid can be easily changed. In addition, the advantages of this system include the fact that its use helps reduce staff turnover, which is important in modern conditions. Because if an employee is promised bonuses, then it will be more difficult to lure him to another company.

Of course, the bonus system is not without its drawbacks. For example, if the profit does not meet the employer’s expectations, and the amount of bonuses is fixed, then the employer may suffer serious losses.

In order for the bonus system to work and bring the expected benefits, it is necessary to create certain rules for its use: understandable to employees and economically justified.

Labor legislation does not oblige the employer to legally formalize the procedure for paying bonuses promised to the employee. However, such registration will be desirable both for the employee and for the employer himself.

You can include conditions for the payment of bonuses in the employment contract. However, such inclusion is not very beneficial for the employer, since in this case the bonus takes the form of an incentive payment and, therefore, is taken into account when calculating the employee’s average earnings. This, in turn, leads to an increase in the amount of vacation pay, sick pay and other similar payments due to the employee while he maintains his average earnings. Consequently, the inclusion of conditions for the payment of bonuses in the employment contract will lead to an increase in the organization’s labor costs.

If you enter into civil, rather than labor, contracts with employees, which stipulate the procedure and conditions for paying bonuses, then regulatory authorities will easily establish that such civil contracts conceal labor relations with all the ensuing consequences.

There is another option for designing the procedure for paying bonuses. An organization may invite an employee to register as an individual entrepreneur and enter into a civil contract with him, which will provide for a bonus payment. In this case, the work performed by the employee will be regulated by civil law. This is easier for the employer, but not entirely convenient for the employee. An employee may not agree to become an entrepreneur, since the status of an individual entrepreneur implies additional responsibilities for calculating and paying taxes. Even if he has no income, he will have to file tax returns for these taxes.

The most convenient option for both the employer and the employee is to mention in the employment contract the possibility of accruing bonus payments to the employee. And it makes sense to stipulate in detail all the essential conditions regarding the procedure for determining the amount and receiving bonuses in a separate agreement between the organization and the employee, or to define such conditions in another local regulatory act of the organization. Such a local act could be a provision on the payment of bonuses. In this provision, it is advisable to provide for the procedure for forming a bonus fund, determine the method for calculating the individual amount of bonuses, and also stipulate the conditions under which their payment will be made.

The provision on the payment of bonuses may also provide for the employer’s right to reduce or deprive the employee of bonus payments. Also in this document, you can make reservations in case of a decrease in the organization’s profit, dismissal of an employee, and so on.

It is also necessary to take into account the fact that since the payment of bonuses is not an obligation, but the right of the employer, the employee, in the event of a dispute, does not have the opportunity to go to court.

Another form of incentives for work that has recently appeared in the Russian Federation and is not established by any regulatory legal acts is the so-called “profit sharing system” of the organization. The system is based on the division of profits between employees and owners of the company. This system can cover either all personnel or apply to individual employees. When applying a “profit sharing system,” the organization establishes a share of the profit that goes to forming a bonus fund. Regular payments to employees are made from this fund. The procedure and conditions for making such payments are established by agreement between employee representatives and employers. The size of payments depends on the amount of profit received as a result of the organization’s work for a certain period (month, quarter or year), and they are calculated in proportion to the salary of each employee. Let's look at how the “profit sharing system” works using the example of a joint stock company.

Example 5.

In order to interest employees in increasing the profits of the joint-stock company, the board of directors proposes to allocate a share of the profits to the formation of a special bonus fund. Shareholders at the general meeting approve the size of this share as a percentage. A decision is made at the general meeting of shareholders, which fixes the share of the company's employees in profits. The procedure and conditions for paying remuneration to employees from the share of profit assigned to them is established in a collective agreement.

Note.

The organization’s profit remaining after taxation (net profit) is used to form this bonus fund, and the amount of remuneration paid from net profit is not included in the organization’s labor costs (clause 21 of Article 270 of the Tax Code of the Russian Federation) and is not subject to the unified social tax ( paragraph 3 of Article 236 of the Tax Code of the Russian Federation).

Despite the fact that, at first glance, the division of profits between employees and shareholders gives rise to certain contradictions between them, however, the interest of shareholders in increasing the amount of profit by using the similar interest of the company's employees allows us to reduce these contradictions to a minimum.

End of the example.

This system is a form of collective reward for work, so it is often compared to a collective bonus system. In these two systems, the methods for calculating appropriate payments to employees of organizations coincide, as well as the dependence of these payments on the final results of the organization as a whole.

However, there are certain differences between profit sharing and collective bonuses. In collective bonuses, bonuses are awarded to employees for production performance, and in a profit-sharing system, the amount of remuneration depends not so much on production efficiency as on the profitability of the company, that is, on the influence of external market factors on its commercial position, such as the level of competition, changes in prices for raw materials and materials, decrease or increase in stock prices.

Different organizations may have their own procedure and forms for making payments from the bonus fund. Thus, in particular, profits can be distributed among employees annually, and a specific share of each can be paid either in the form of a cash bonus or provided with company shares. Also, the payment can be reserved for a specific employee and the accumulated amount can be given to him in the event of dismissal, retirement or in another similar case. Please note that interest may accrue on such savings.

Participation in profits in an organization can also be carried out in the form of current payments. In this case, remunerations from profits are paid to employees regularly: monthly or quarterly based on the results of the financial and economic activities of the organization.

The “profit sharing” system used in the organization must be clear to every employee. To do this, all possible additional material remuneration should be reflected in employee contracts, employment agreements or annexes to them and their receipt should be made directly dependent on the employee’s achievement of certain goals. However, these issues must be reviewed annually.

The profit sharing system is a new type of employee remuneration for their work. To date, it has not become widespread, however, experts in the field of labor law consider this form of incentive to be very promising and undoubtedly worthy of the attention of Russian employers.

The Labor Code of the Russian Federation does not define the concepts of “surcharge” and “addition” and does not differentiate between them.

Usually, additional payments and allowances are sums of money paid in excess of the basic salary, with the help of which individualization of wages is ensured, taking into account the intensity of work and professional skills of the individual employee, his attitude to work, as well as for work in conditions different from normal. Unlike bonuses, additional payments and allowances are permanent in nature and are paid not for future achievements of employees, but for already achieved results and individual qualities of the employee, ensuring high performance of his work.

Note!

If in the previous edition of the Labor Code of the Russian Federation the issues of establishing allowances and additional payments were regulated by Article 144 of the Labor Code of the Russian Federation, then in the new edition the rules allowing the employer to establish allowances and additional payments are contained in Article 135 of the Labor Code of the Russian Federation.

In accordance with Part 5 of Article 135 of the Labor Code of the Russian Federation, the employer, taking into account the opinion of the representative body, adopts local regulations establishing remuneration systems. Based on Part 2 of Article 135 of the Labor Code of the Russian Federation, remuneration systems include additional payments and allowances of a compensatory and incentive nature.

Additional payments and allowances of a compensatory nature are established in order to reimburse employees for additional costs associated with the performance of their labor or other duties.

Compensatory bonuses and additional payments include payments: for combining professions, for performing the duties of a temporarily absent employee; for leading a team, for working in difficult and hazardous working conditions, for working at night.

Accordingly, additional payments and bonuses of an incentive nature are established in order to encourage employees to improve their qualification level and professional skills, as well as to aim them at achieving results determined by the employer.

Incentive bonuses and additional payments include payments: for high professional skill, for class, for an academic degree, for high achievements in work, for performing particularly important work, and so on.

When establishing bonuses and additional payments, the employer can independently determine the grounds for their payment, or can use the “List of additional payments and allowances to tariff rates and official salaries of employees of associations, enterprises and organizations of production sectors of the national economy for which bonuses are awarded”, approved by the Resolution of the USSR State Committee for Labor and Secretariat of the All-Union Central Council of Trade Unions dated November 18, 1986 No. 491/26-175. This document is still valid today, since it does not contradict the legislation of the Russian Federation.

Based on this list, the organization can establish the following types of allowances and additional payments:

For combining professions (positions);

Expanding service areas or increasing the scope of work;

Carrying out the duties of a temporarily absent employee;

Work with difficult and harmful and especially difficult and especially harmful working conditions;

Labor intensity;

Work according to a schedule dividing the day into parts with breaks between them of at least two hours;

Night work;

For products (at state farms and other state agricultural enterprises);

One of the types of material incentives for employees for conscientious work is rewarding with a valuable gift.

A valuable gift is an item that has material value. The term “valuable” itself means that the gift should not be symbolic (for example, souvenirs, pens, notepads, etc.), but must constitute a significant part of the employee’s salary or exceed it (for example, an item of household electronic equipment). The maximum value of a valuable gift is not limited by law and is determined by the employer at his discretion, based on the personal merits of each employee.

An employee can be awarded a valuable gift for conscientious performance of official duties, increased productivity, improved quality of work performed, long and impeccable work, for other achievements in work, as well as in connection with a personal anniversary or holiday.

Sample order for awarding a valuable gift.

About awarding Petrov I.I.

For the conscientious performance of official duties and in connection with the 50th anniversary of his birth.

I ORDER:

1. Award Ivan Ivanovich Petrov, the foreman of the production site, with a valuable gift - a wristwatch in a gold-plated case worth 500 rubles.

2. The order should be brought to the attention of the organization’s employees.

CEO

surname signature

The purchase of a valuable gift is the responsibility of the organization’s economic department or accounting department. Funds will be allocated for the purchase of a valuable gift. The amount for the purchase of a valuable gift is determined either by the employer himself or by a joint decision of the management and staff of the organization.

A valuable gift is presented in a solemn atmosphere by the head of the organization or other persons on his behalf.

Note.

The cost of a valuable gift is included in the employee’s total annual income, and if it exceeds 4,000 rubles, then the excess amount is subject to personal income tax (clause 28 of Article 217 of the Tax Code of the Russian Federation).

You can find out more details regarding the specifics of documenting incentives for work, and the procedure for entering information about incentives and awards into the employee’s work book, in the book “Incentives for Labor” by the authors of JSC “ BKR-INTERCOM-AUDIT.”