What percentage premium. How to calculate an employee's salary bonus. How to correctly calculate the quarterly premium in different cases

Today, many companies use bonus systems to stimulate employees. In this regard, many questions arise. For example, how to correctly calculate the bonus payment from an employee's salary? Read on for the answer to this question.

Reasons for accruing bonuses to employees

Labor legislation does not set itself the task of obliging the employer to pay bonuses to its employees. However, it does not prohibit this kind of stimulation.

Important! It is quite legitimate for the management of an organization to refuse to pay bonuses to its employees, since the accrual of bonus payments is not an obligation, but a personal matter of the employer.

That is why each employer fixes the possibility of payments independently. Along with this, the management of the organization has the right to independently set the amount of bonuses. For these purposes, internal local acts, collective agreements or employment contracts are provided. This documentation should also state when and under what circumstances the employee is entitled to a bonus payment. Often, the leaders of the organization provide for the payment of bonuses on the day the salary is issued.

In order for the payment of bonuses to employees to be legal, after its calculation, it is necessary to issue an order for its accrual. Two types of orders can be used for this:

If it is decided to reward one employee - form N T-11;
If a group of persons is subject to bonuses, form N T-11a is used.

But no one forbids the employer to use their own forms to issue this order.

The main types of employee bonuses

Along with the possibility of making incentive payments and their size, company executives can choose any of the possible types of bonuses, which is also indicated in the above regulatory documentation.

So, there are several main types of bonuses: (click to expand)

Monthly - the premium is paid monthly;
Quarterly - the bonus is paid once a quarter;
Annual - payment is made once a year;
Lump sum - a lump sum is paid for any event or circumstance.

The payment of bonuses to employees can be made, both for work-related reasons, and regardless of the amount of work done.

The payment of bonus funds in most cases occurs according to two scenarios: the bonus is accrued as a percentage of the salary monthly or once a year.

The procedure for calculating monthly bonuses from salary

Often, the monthly bonus provides for an amount calculated as a percentage of the salary. The very percentage of wages, in which it is supposed to accrue a bonus to employees, is prescribed in labor regulations.

The procedure for calculating the monthly payment of wages to employees, taking into account the bonus from the salary, is as follows:

If the employee worked all days, then the whole salary is taken for calculation. If the employee missed several days due to illness or vacation, then the salary for the worked period is calculated proportionally.
Then the percentage prescribed in the contract is multiplied by the amount of salary received this month, resulting in the amount of the bonus.
Next, the salary and the bonus received in the previous calculation are added up.
The amount obtained in the previous calculation is multiplied by the district coefficient, if one is used at the enterprise, as a result of which the amount of accrued wages and bonuses is obtained. If the district coefficient is not provided, then the amount of payment will be the amount from the previous calculation.
Further, from the total obtained in paragraph 4, the amount of personal income tax is calculated. To do this, the amount received is multiplied by 13% or 30%, depending on whether the employee is a resident or not.
To determine the amount of payment of earnings and bonuses, it is necessary to subtract the amount of personal income tax and the amount of the previously paid advance from the amount received as a result of the actions indicated in paragraph 4.

For clarity, we will provide an example of calculating the monthly bonus from the salary and the total payment for the month further.

An example of calculating the monthly bonus from salary

To begin with, we will indicate the conditions for calculating payments for June 2020. For Krotov M.M., whose working week is 40 hours (8 hours a day), the salary under the employment contract is 20,000 rubles and he also provides a bonus of 10% of the salary. At the same time, Krotov M.M. is not a resident of the country, and there is no regional coefficient in the territory where the enterprise is located. Also, this employee was sick for 5 days, took a day off for 4 hours and received an advance in the amount of 10 thousand rubles.

Let's start the calculations:

So, first of all, let's calculate the amount of wages received by this employee in June (20 working days, 159 working hours):

The cost of one working hour in June for Krotov M.M.: 20,000 rubles: 159 hours = 125.79 rubles / hour

The number of hours worked by Krotov M.M. in the billing period: 159 hours - (5 days * 8 hours + 4 hours) = 115 hours

Salary in the billing period: 115 hours * 125.79 rubles / hour = 14,465.41 rubles

Calculate the bonus for June for this employee:

14,465.41 rubles * 10% = 1,446.54 rubles

Let's calculate the amount of the accrued payment:

1446.54 rubles + 14,465.41 rubles = 15,911.95 rubles

Calculate the amount of personal income tax withheld by the tax agent:

15,911.95 rubles * 30% = 4773.59 rubles

The payout amount will be:

15,911.95 rubles - 10,000 rubles - 4,773.59 rubles = 1,138.36 rubles.

The procedure for calculating the annual and quarterly salary bonus

The procedure for calculating the annual and quarterly bonus from salary is not much different from the procedure for calculating the monthly bonus from salary. So, initially the total earnings of the employee for this period of work are calculated, and a fixed percentage is taken from it, this will be the size of the bonus.

Important! The quarterly bonus is paid in the month following the quarter, while the annual bonus is paid, as a rule, at the end of the year.

An example of calculating the annual bonus from salary

We will leave the conditions of our example the same, however, suppose that employee Krotov M.M. worked regularly all year without going on vacation, and only in June was ill for 5 days and took 4 hours off. Only one thing will change - a premium of 10% is charged once a year.

So, let's calculate the amount of the bonus from the salary for the year:

Calculate your annual salary:

20,000 rubles * 11 months + 14,465.41 rubles = 234,465.41 rubles

Let's calculate the premium:

234,465.41 * 10% = 23,446.54 rubles

Calculate the amount of personal income tax withheld from the premium:

23,446.54 rubles * 30% = 3,048.05 rubles

Let's calculate the amount of the bonus payment on hand:

23,446.54 rubles - 3,048.05 rubles = 20,398.51 rubles.

The annual bonus, as a rule, is issued in December, so the amount of the total payment of the bonus and wages in December will be:

20,000 rubles * 70% + 20,398.51 rubles = 34,398.51 rubles

Additional payments, including quarterly bonuses, are used by organizations as methods that stimulate the work of employees and affect the improvement of the quality of work. The possibility of using this method of encouraging workers is enshrined in law.

What is a quarterly bonus and who can receive it

Incentive quarterly payments take place when the enterprise achieves its goals, fulfills the production plan.

If the activity of the enterprise does not meet the specified planned parameters and financial and economic results in a certain period, the entire staff of the company or employees of a certain structural unit may be deprived of monetary remuneration.

For your information! The frequency of issuing quarterly material incentives is 1 time in 3 months. The decision on payment is made by the management of the company (commercial, budgetary), while non-payment of material incentives cannot be considered a basis for holding the manager liable.

Bonuses for work during the quarter, included in the remuneration system at the enterprise, are equated to wages (Article 129 of the Labor Code of the Russian Federation) and are mandatory for accrual to the worker if all requirements are met that ensure the right to receive additional monetary remuneration.

The forms and procedure for the application of bonus incentives in the system of wages at the enterprise should be reflected in its regulatory local documents (Article 135 of the Labor Code of the Russian Federation):

in an employment contract;
in a collective agreement;
in the position of the enterprise on the material incentives for employees.

The regulatory documents of the organization contain:

an indication of the list of types of bonuses allowed for use by the employer;
frequency for the payment of each type of incentive;
a list of employees entitled to receive material remuneration (by type);
the conditions necessary for calculating the payment;
methodology for assessing the participation in the labor process of each employee;
conditions under which no bonus is accrued to an employee;
a procedure for resolving disputes when evaluating the results of an employee's work.

The basis for the calculation and payment of a quarterly incentive is an order signed by the company's management, which may apply to:

specific employee or group of employees;
separate division;
the entire workforce of the organization.

For your information! If the provision on bonuses is specified in the collective agreement, then the bonus must be paid to all employees upon reaching certain performance criteria. Accrual is not allowed for employees who were on parental leave during the billing quarter (with recalculation in case of partial capture of the period under review), and citizens who received disciplinary sanctions in the period under consideration.

Quarterly premium calculation methods

The employee incentive system is developed in each organization independently, therefore, the method for choosing the amount of the bonus is set at the discretion of the management. The amount of the incentive payment can be set:

as a percentage of the actual accrued earnings for a certain time;
in an exact (fixed) amount, which is a wage supplement;
as a percentage of the salary;
as a result of calculation according to a formula that takes into account bonus indicators (in the form translated into value terms) used to assess the contribution of the worker to the labor result of the enterprise.

Calculation of premium from actual earnings

When calculating the incentive, the time actually worked by the citizen for the period used to pay the cash bonus is taken into account, and in the form of actual earnings they take:

the full amount of earnings determined for the period for calculating the premium;
the average monthly salary determined according to the data of the quarter being taken into account.

In the first case, when calculating, all payments accrued to the employee for the months of the billing period (quarter) worked by him, including the amounts of other monetary incentives, are calculated. The resulting value is multiplied by the percentage, which is fixed in the regulation on incentives and bonuses in relation to the quarterly amount of encouragement.

The calculation of the bonus for the quarter (in the amount of 10 percent of the salary, which is 30,000 rubles) looks like this:

The income earned during the quarter will be 90,000 rubles. (30,000 rubles x 3).
The due cash bonus is 9,000 rubles. (90,000 rubles x 10%).
The payment of the quarterly incentive fee is made in the month following the end of the quarter, so earnings for April will be 39,000 rubles. (30,000 rubles + 9,000 rubles).
The amount to be issued to the employee will be (minus the tax of 13% for personal income tax) 33,930 rubles. (39,000 rubles - (39,000 rubles x 13%)).

For calculation by another method, the value of the average earnings per month is set by dividing the total amount of the employee's earnings for the months of the billing period (including monthly bonuses) by 3 (the number of months in the quarter). After that, the calculated indicator is multiplied by the percentage value set for the corresponding bonus payment.

Calculation of a premium defined in a fixed amount

A fixed amount of monetary incentive is characterized by different payment options depending on the conditions of the current bonus regulation and is paid:

in full, while not taking into account the time of the citizen's actual stay at the workplace during the period accepted for payment of remuneration;
in proportion to the time worked during the specified period;
may not be charged for a partially worked month.

In the first case, no calculation is required, the bonus is accrued in a fixed amount.

In the second option, it is first required to determine the share of time actually worked by a citizen in the total duration of work time per quarter. The resulting share is multiplied by the value of the fixed monetary incentive.

In the latter situation, the amount of the fixed remuneration should be divided by 3 (the number of months in the quarter) and multiplied by 1 or 2, depending on the number of fully worked months in the quarter.

Determining the amount of bonus for the quarter on salary

Quarterly remuneration, calculated from the value of the employee's salary, is derived as a percentage of the salary. At the same time, the basis for accrual (salary) may change, including during the quarter, and the salary established is also applied to the value of the incentive accrued from the salary.

The amount calculated from the salary may be made dependent on the hours worked and not cover the month worked partially, if such conditions are defined by an internal document.

The employment contract specifies the terms of accrual and the amount of interest for the incentive payment, which can be replaced by a coefficient. In some cases, by decision of the management of the organization, the percentage (coefficient) is set on an individual basis, taking into account the salary of a particular employee and is subject to reflection in a personal employment contract.

Taxation and quarterly bonus accounting

Accounting entries for bonuses are made taking into account the type of accrual and the source of their payment and may look like this:

crediting the amount of remuneration - Debit account. 20/23/25/26/08/44/86 / Credit account 70;
issuance of the amount from the cash desk of the enterprise - Debit account. 70 / Credit account 50;
crediting the amount to the employee's card - Debit h. 70 / Credit c. 51;
personal income tax deduction - debit account. 70 / Credit account 67;
accrual of payments for insurance - Debit account. 91-2 / Credit account 69-1;
accrual of amounts for transfers to off-budget funds - Debit account. 08(91-2) / Credit account 69.

The quarterly bonus may be an integral element of the system of payment for the work of citizens, therefore it is subject to personal income tax and insurance premiums, regardless of the method of taxation used in the organization. Payments are also accrued when a quarterly incentive is accrued on grounds not related to the citizen's labor activity (Articles 210, 420 of the Tax Code of the Russian Federation, Federal Law No. 125, 07/24/1998).

Insurance premiums for remuneration not related to production (labor) activities may be included in expenses accepted when calculating the taxable base for income tax, even when the premium itself is not included in the specified costs (Article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation No. 03 -03-06/1/220, 04/02/2010).

The date of payment of a monetary incentive is the date of its accrual in accounting. Therefore, the accrual of insurance premiums is made on the day the bonus is accrued, regardless of the date of its payment or the day the order for the payment of employee remuneration is issued.

For your information! In order to take into account bonuses in expenses for taxation of profits, the source of their payment should not be special-purpose funds or special-purpose receipts, including a part of net profit intended for the payment of bonuses, trust funds (material incentives for workers in consumption, social sphere).

One of the effective ways to stimulate and encourage employees used by many organizations is bonuses. Additional cash payments have a very positive effect on working capacity, dedication and quality of work.

The legislation does not limit enterprises in terms of the frequency and amount of payments, so they can establish bonus systems at their discretion.

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It is important that the amount of the bonus and the conditions for receiving it are prescribed in the employment contract, as well as indicated in the company's local regulations. The amount can be both fixed and depending on the amount of work performed or earnings received.

concept

The issuance of a quarterly bonus occurs with a certain frequency - once every three months. This remuneration is usually issued to employees when the enterprise fully fulfills the tasks set earlier.

In case of overfulfillment of planned indicators, an increase in the size of the envisaged bonus is possible. It is advisable to indicate information regarding this opportunity in the employment agreement.

If the enterprise fails to achieve the planned targets, then all of its employees or exclusively representatives of a particular department who are responsible for this state of affairs may be deprived of the bonus.

In most cases, employers tie bonuses precisely to planned standards, since the profitability of the enterprise depends on this. Naturally, with low profitability or its complete absence, it becomes inappropriate to pay bonuses.

Reasons for promotion

The presence of a cash bonus system is typical primarily for real industries, that is, those where the volume of manufactured products or services rendered can be actually calculated and compared with preliminary plans. In the public sector, this kind of encouragement can also take place, but it is much less common.

The basis for the payment of the bonus is a successful work activity corresponding to the intended goal, based on the results of which the management of the enterprise adopts an appropriate resolution. The payment of a quarterly bonus can be made to all working employees, to a specific unit, or even to an individual employee.

Bonuses for all employees of the company are provided if quarterly bonuses are mentioned not only in the Regulations on bonuses, but also in the collective agreement.

The employer, according to the Labor Code, has the right to establish some strictly fixed amount of the bonus or to vary its size depending on the salary assigned to the employee.

The issuance of a bonus is preceded by the issuance of a corresponding decree by the head, which is sent to the accounting department, accompanied by a list of persons subject to bonuses.

To whom to pay

In the order on awarding the bonus, the employer has the right to indicate:

all employees of the organization;
individual departments that have shown themselves in the best way;
specific employees whose performance has positively affected the profitability of the company.

When a condition on bonuses is included in the collective agreement, all employees will certainly receive the right to bonuses if the organization successfully fulfills the tasks set. In most cases, the bonus is not fixed, although such an option is allowed by law, but depends on the salary of each individual employee.

Who is not eligible for compensation

The Labor Code distinguishes two categories of persons who are not entitled to accrual of monetary remuneration: the first is women who have been on parental leave throughout the quarter (in case of partial occupation of the quarter, a recalculation is provided); the second - persons who were fined, reprimanded or received other disciplinary sanctions in the current quarter.

It is important for the employer to draw up employment contracts correctly and clearly spell out the conditions for possible bonuses in them. For example, if the document stipulates that the employee is entitled to a quarterly bonus, but the conditions for receiving it are not taken into account, then the entrepreneur will have to pay it regardless of the performance.

Otherwise, employees have the right to file a complaint with the regulatory authorities.

How to calculate the quarterly premium

It is important for the head of the enterprise and his accountant to understand how to calculate the quarterly bonus. In general, this is done by adding up all the income received for the reporting period and multiplying the amount received by the stipulated premium percentage.

Calculation example: Salary of Rashidov D.I. for each month of the second quarter (April, May, June) amounted to 31 thousand rubles. He lives in the Chelyabinsk region, where a district coefficient of 15 percent was set.

The algorithm for calculating the bonus in the amount of 10 percent of the salary and earnings for April is as follows:

The amount earned for the quarter is calculated: 31,000 x 3 = 93,000 rubles.
The due premium is calculated: 93,000 x 0.1 = 9,300 rubles.
Since the issuance of the bonus for the quarter is traditionally made in the month following its completion, the earnings for April will be: (31,000 + 9,300) x 1.15 = 46,345 rubles.
The amount that will be paid directly into the hands (that is, without 13 percent personal income tax) is calculated: 46345 x 0.87 = 40320.15 rubles.

In a fixed amount

If the amount of remuneration is not tied to salary, then it is important to know how to calculate the quarterly bonus given to employees in a fixed amount.

The algorithm of actions in this case is as follows:

The amount of the quarterly bonus is summed up with the salary.
The resulting number is multiplied by the district coefficient, if any.
A 13% personal income tax is deducted from this amount.
Finally, the amount of the previously issued advance payment is subtracted from the final value.

Regulations on bonuses for employees of the enterprise:

From salary

If management decides to accrue a quarterly bonus on an individual basis, depending on the salary of a particular employee, then it is also determined as a percentage of earnings. However, in this case, it must be taken into account that the basis for accrual may change. In addition, in regions where there is a district coefficient, it should be applied not only to wages, but also to bonuses.

In the event that the employee did not work the entire quarter, but only some part of it, then the calculation takes into account either the time actually worked by him, or only those months that were worked out in full.

From actual earnings

The most understandable and simple to calculate is the accrual of a bonus, depending on what the employee had actual earnings for the reporting period. This method makes it possible, when determining the amount of bonuses, to take into account the time that the employee actually worked, which will later be important when the average earnings are calculated.

The determination of actual earnings can be made as the total amount of the actual salary accrued for the bonus period or as the average monthly salary, which was calculated according to the data for the quarter for which the bonus is due.

The first option involves viewing the entire salary accrued for the months of the reporting period with the mandatory inclusion of the amount of bonuses received on a monthly basis. The resulting value is multiplied by the percentage provided for by the regulation on bonuses.

In the second case, the bonus percentage is applied in relation to the average monthly salary, which is calculated by dividing the entire salary actually received (together with monthly bonuses) for the reporting period by 3.

Examples

One of the most common types of bonus is the one that is accrued according to the time actually worked.

To calculate it, use the following formula:

Tariff / rate / norm of time per month x days worked

In order to find out the number of days worked, a time sheet is traditionally used.

Example: Beta employee E.A. Perushov receives a salary equal to 39 thousand rubles. In accordance with the internal regulation on bonuses, the amount of the bonus is 70 percent of the salary.

The work schedule for the first quarter provided for 56 working days, of which Perushov worked only 45. The amount of the bonus payment due to him is calculated as follows: 39,000 x 0.7 / 56 x 45 = 21,937.5 rubles. Also, taxes (in particular, personal income tax) are deducted from this amount, so he will receive in his hands: 21937.5 x 0.87 = 19085.6 rubles.

When is the payout

Traditionally, the payment of the quarterly bonus is made at the end of the reporting quarter, that is, once every three months. The Ministry of Labor recommends doing this only after a full and objective assessment of the company's performance in the reporting period.

It turns out that in this case, the manager does not have to be guided by the norm established by the Labor Code, according to which the payment of wages must be made no later than the 15th day of the month following the reporting period. That is, the premium can be paid at a later date.

personal income tax and other contributions

Since the quarterly bonus is an integral part of the wage system, it should be subject to all traditional taxes, that is, personal income tax, as well as insurance premiums. Moreover, the payment of these payments is mandatory even if the quarterly bonus is not included in the payroll system or is charged at all for reasons that are in no way related to the employee's work.

An insurance premium accrued on a non-work related premium may be included in expenses that are taken into account when calculating the profit base, although the premium itself is not included in such expenses.

How does it affect average earnings and vacation pay

When calculating the average salary of an employee, all bonuses accrued during the estimated time should be taken into account. An exception to this rule are annual bonuses, which are considered as part of the average salary, regardless of when they were actually accrued.

Accounting for monthly premiums and those that accrue over a longer period is done differently. In particular, average earnings may include quarterly bonuses that were accrued during the billing period.

Today we bring to your attention an article on the topic: "how to calculate the bonus from salary formula" with a full description of possible problems. You can ask all questions in the comments after the article.

The system of payment of bonuses to employees is established in each organization individually. The company independently determines the periods of bonuses and the amount of payments. The basis of the monetary incentive is the amount of the salary, which raises the question of how to calculate the bonus from the salary?

Prize - this is an additional monetary remuneration to the employee, established at the request of the employer. It is usually appointed for good performance in work, achievement of results, implementation of plans, etc. The amount of bonuses is established in the employment contract and local acts of the organization in the form of a fixed amount or a percentage of wages. The following are used to calculate the premium:

contract of employment;
internal collective agreement;
order on remuneration in the form of T-11 for one employee or T-11a for a group, department, etc.

The bonus is accrued in the following periods of time: month, quarter, year, a one-time payment associated with an event or the achievement of a certain result.

The employment contract specifies the percentage of the bonus payment. Sometimes a percentage is replaced by a ratio. The calculation is carried out in the following way:

The amount of salary is multiplied by the bonus percentage.
If coefficients are established related to the place, complexity of work, position of the employee, they must be multiplied by the amount received. The percentage of hours worked by an employee per month can also be taken into account.
From the final result, 13% personal income tax is calculated or 30% for non-residents of the Russian Federation. The employer pays contributions to the Pension Fund.

An example of calculating employee bonuses:

25000 (salary) * 30% (bonus percentage) = 7500;
7500 * 13% = 975;
7500 – 975 = 6525.

There is no topic video for this article.

The presented example is the simplest calculation of remuneration. The enterprise may apply additional indicators reflected in internal documents:

purpose of the award;
accounting of hours worked;
payment periods;
conditions for deprivation of remuneration as a result of revealed violations;
the procedure for calculating bonuses during periods of change in salary.

Quarterly remuneration is paid as a result of successful performance over a three-month period. Such payment is set at the discretion of the employer and may be mandatory or accrued only after the completion of tasks.

When answering the question of how to calculate the quarterly premium, it is worth noting the similarity of the formula with the monthly calculation. You need to add up all the salaries received for three months. In this case, allowances and coefficients are not taken into account. The amount received is multiplied by the premium percentage. Then the VAT is deducted. From this amount, deductions are also made to the Pension Fund of the Russian Federation.

The calculation of the quarterly bonus for the actual time worked is often used. This is due to the temporary disability of the employee or his absence from the workplace for other reasons. Hours worked do not include periods of annual leave. The calculation is carried out in the above way. The amount of remuneration received is multiplied by the indicator of the actual work time. It is considered separately, as the ratio of days of absence and presence at work in the quarter.

In a similar way, an additional payment for the year is considered. Salaries paid for 12 months are taken into account.

The law establishes a list of persons to whom additional remuneration is not charged. These include:

employees on maternity leave;
employees who are subject to disciplinary action;
workers temporarily suspended from duty.

If only the amount of salary and a percentage of it are used to calculate additional remuneration, then the additional payment is practically fixed. Its size does not change depending on the number of working days in a month, the implementation of plans, etc. The amount of the payment is affected by the change in the salary itself. Such a change is taken into account depending on the general calculation rule fixed in the internal document of the organization. There are several accounting options:

from the first day of the settlement period;
from the period following the salary increase;
the ratio of the number of days in periods with different salaries. It is necessary to calculate the coefficient in which such a ratio will be taken into account.

When the calculation of remuneration is based on hours worked, the share of the salary will be multiplied by the ratio of the total period of work for the month, quarter or year. If there is a regional coefficient, the size of the bonus must be multiplied by this indicator. Its value depends on working conditions in a particular area, an increase in the complexity of work during certain periods of the year, etc.

Depending on the conditions and sphere of work, wages have their own characteristics of calculation. A fixed salary is not set at every enterprise. As a result, the calculation of the premium is carried out in different ways:

Payment according to the tariff for an hour of work. The number of working hours is multiplied by the rate. From the result obtained, the percentage of premium and personal income tax is calculated. In the presence of allowances and coefficients, the amount of the premium is multiplied by the corresponding rates.
Salary from production. Before calculating the bonus, the amount of output is calculated, and then it is multiplied by the percentage and personal income tax.
Fixed premium. The amount of additional payment is stipulated in the employment agreement. Its size varies only from regional coefficients.

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

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

What do you need to calculate the premium?

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

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

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

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

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

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

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

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

2. We consider earnings with a premium

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

A quarterly or annual bonus is paid based on the results of successful performance during these periods.

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

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

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

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

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

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

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

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

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