Award for a particularly important task example. Premiums: taxation and registration. Types of bonuses

Also, it should immediately be noted such a clarification of the legislation (Article 193 of the Labor Code of the Russian Federation) that it is impossible to deprive an employee of a bonus (debark) due to any disciplinary violation (lateness, absenteeism, absence from work during working hours, etc.). For this, other types of disciplinary punishments are provided.

There are different types of incentive payments.

  • Firstly, they can be individual - to an individual employee for a job well done. They can be group - for a department or a group of employees engaged in one job. And also, bonuses are common - for all employees without exception - based on the results of a certain period.
  • Secondly, bonus payments can be one-time (for a specific type of work);
  • And, thirdly, they can be regular and permanent. By the way, many people confuse the last two types. They are similar - both of them are monthly, quarterly, for half a year, annual. But, the difference is that regular payments are paid by a separate order of the management, that is, in some cases, their payment may be skipped or canceled. And permanent bonuses are automatically included in the remuneration system.

In addition to the above articles, it should be noted that the Labor Code does not describe the procedure for what and how bonuses are accrued and paid to employees. This is directly stated in Article 135 of the Labor Code of the Russian Federation, where the right to decide is transferred to employers. But!

  • in a collective agreement;
  • in the Charter of the enterprise or institution;
  • in the internal regulations;
  • in the provision on bonuses;
  • in other internal guidance documents, which include a memo on employee bonuses.

Lawyers strongly recommend that in these officially approved internal documents, with which each employee must be familiarized, all the issues of calculating additional payments, the size of their size, the reasons for deprivation, and to familiarize all employees personally.

Principles for the development of internal documentation on bonuses

When drawing up documentation on bonus payments, the management of an enterprise or institution should be guided by the following recommendations:

  • the criteria for bonuses to employees should be known to everyone and each of them could independently calculate their bonuses;
  • the decision on bonuses should not be made by the immediate supervisor of the employee alone - this will eliminate the subjective factor in this matter;
  • it is also necessary to clearly and transparently stipulate all the grounds for non-payment of the bonus, and each employee must know for what he may lose his reward.

It is important that the internal Regulations on employee bonuses do not contain vague wording. As an example: the wording “All employees receive bonuses at the end of the month” is rather vague.

The fact is that some employees may be on vacation or sick this month - and, in essence, there is nothing to reward them for. Therefore, the following wording would be correct: “The bonus at the end of the month is paid to employees who actually worked for the whole month (or part of it with the payment of part of the incentive).

These rules apply to regular bonus payments. But one-time and personal bonuses are paid according to the following algorithm:

  • The immediate supervisor submits a note on the bonus to the employee, which indicates the basis for the promotion.
  • On the basis of a memo, the management of an enterprise or institution issues an order to reward employees - one for all or for each individually. This document must clearly state the grounds for payments and their amount.
  • The following data should be included in the corporate Regulations (as a sample of employee bonuses) on encouraging employees:
  • Bonus indicators - individual and collective indicators of employees.
  • The accrual order, namely, the frequency, type, size and scale of payments.
  • The list of omissions for which employees may be deprived of bonuses.
  • Conditions under which employees are awarded bonuses.
  • The circle of employees who can receive a bonus.
  • The source of the bonus fund and the share of the payroll allocated to incentive payments.
  • Scheme of document circulation on questions of bonuses.
  • Internal control system for the legal and efficient use of the bonus fund.

As stated in Article 191 of the Labor Code of the Russian Federation, incentives can be different:

  • gratitude announcement;
  • awarding an honorary diploma;
  • presentation to the title of the best in their profession;
  • the issuance of a cash prize;
  • rewarding with a valuable gift.
  • Only the last two points relate to the types of bonuses.

Rewards are classified into the following categories:

  1. Target awards: incentive, stimulating, compensatory.
  2. By type of accrual: additional payments included in the wage system and not included in it.
  3. By frequency: one-time and periodic.
  4. According to the conditions: for work or not related to the results of labor.
  5. According to the method of taxation: those that reduce tax and profit, and those that do not affect it.

Grounds for accrual of bonuses and deprivation of payments

The legislation does not contain clear instructions for the heads of enterprises and institutions regarding the grounds for promotion, and also, the amount of bonus payments is not limited in any way. As a rule, the reasons for which a memo is issued for employee bonuses can be such achievements in work:

  • For high performance in work: the implementation and overfulfillment of the plan, the absence of marriage, various penalties.
  • For quality, without sick leave and time off, worked hours.
  • For additional work performed beyond official duties.
  • For various holidays, corporate dates.
  • Employee's birthday.

Another important point!

If bonuses are awarded for the achievement of any indicators, then documentary evidence of this must be provided in the annex to the order. Based on this, the regulatory authorities can challenge the amount of bonus amounts and, through the court, recognize them as unreasonable.

For awards on the occurrence of any event or date, documentary evidence is not required.

List of reasons for deprecation

It is impossible to deprive an employee of the bonus that he is entitled to according to the clauses of the internal Regulations without a reason. It is best if all the grounds for the deprecation are included in this document. These may include reasons such as:

  • Absence during the period for which the bonus is assigned, at a workplace not related to official duties: illness, session, vacation. Business trips do not apply to such reasons.
  • Disciplinary sanctions for this period (only for him) are a written remark, reprimand, severe warning.
  • A careless attitude to their work: the presence of defects in products, failure to fulfill the plan or orders of the manager, complaints from visitors or customers.
  • Dismissal before the period for which bonuses are accrued.

The legislation provides for the protection of their rights by an employee - he can challenge in court the deprivation of his bonus. Therefore, the deprecation must also be correctly executed, indicating the reason for such a step. As a rule, this is included in the employee bonus order, a sample of which we provide.

If an employee does not agree with the deprivation of his bonus or its amount, as we indicated above, he has the legal right to apply to authorized authorities to resolve the dispute. He can apply to the GIT (state labor inspectorate), or maybe directly to the court.

Heads of enterprises should be aware that if the provisions in the Regulations and bonuses are general, vague and the employee on their basis has the right to encouragement, then everything will be interpreted in his favor. That is why, in the order for bonuses, it is imperative to include a clause on non-payment of the bonus and the grounds for this.

Another fact to challenge - any deprivation or reduction in the amount of bonuses that are included in the remuneration system, for any reasons not specified in internal documents (collective agreement, Charter, Regulation on bonuses), can be challenged and in most cases such disputes decided in favor of the employee.

Legislated - in article 381 of the Labor Code of the Russian Federation that disputes about bonuses and the amount of monetary incentives belong to the category of individual labor disputes. And if the court of first instance recognizes the claims as legitimate, they must be satisfied in full without the right to appeal (Article 395 of the Labor Code of the Russian Federation).

Another omission that most often deliberately made by managers, not assuming that this could end up with the obligation to regularly pay bonuses, and not just provide various other types of incentives. This is a fuzzy distinction between the grounds for promotion and the targets and conditions under which incentive bonus payments are made. This issue must be discussed with an experienced lawyer.

What you can reward employees for - wording

Rewarding employees for what is possible - wording the grounds for bonuses may be different depending on what the bonus is for and how rich the imagination of the leadership is. Consider how the procedure for fixing the wording in the bonus order is regulated and which of them is better to use in certain cases.

Why, according to the Labor Code of the Russian Federation, is a bonus paid to an employee?

The norm of the law that determines what a bonus is is part 1 of article 129 of the Labor Code of the Russian Federation. According to its provisions, a bonus is a payment of an incentive or stimulating nature. The name of such a payment may change, but its purpose remains the same.

Successful participation of employees in various exhibitions, competitions, development programs is a huge plus for the company's image. It is quite logical to hold various competitions with subsequent financial incentives within a single enterprise. With a reasonable approach, the economic effect from improving the skills of employees, improving the quality of work, and coherence of the team will be an order of magnitude greater than the funds spent on bonuses.

Forms for employee bonuses in this case, millet can describe the achievements of employees, for example:

  • "for participation in the competition of professional skills";
  • “for representing the company at an international competition”;
  • "for winning the mini-volleyball competition among employees of stationery stores."

Another way to improve the microclimate in the team and increase responsibility for the result of each employee is the payment of individual bonuses dedicated to significant dates in the life of an employee (birth of a child, marriage, anniversary, etc.).

A significant aspect of the company's activity is the desire to retain qualified and experienced employees. Rewarding for loyalty to the company, long-term successful work in it, encouraging labor dynasties, creating conditions for their emergence - all this is of great importance.

The content of the award order

When drawing up an order on bonuses, it is recommended to use the unified form T-11 (for bonuses for a group of employees - T-11a), approved by the Decree of the State Statistics Committee of the Russian Federation “On Approval ...” No. 1 of 01/05/2004.

In addition to the standard details of the organization, when filling out this form, the following data is entered:

  • initials and position of the promoted employee;
  • wording;
  • indication of the type of award (amount of money, gift, etc.);
  • the basis for calculating the bonus (representation or memo from the head of the structural unit).

When specifying the wording, you can use either one of the structures indicated in our article, or come up with your own version. It is worth remembering that the Labor Code of the Russian Federation does not impose any special requirements for such wording, leaving this issue to the discretion of the head of the organization.

As you can see, the wording can be different and depend only on the grounds for bonuses and the opinion of the management. The law does not impose requirements on the wording - the main thing is that it is clear from the text what the premium is paid for.

Employee bonuses

Labor legislation includes incentive payments, or, in other words, bonuses, in the concept of wages (Article 129 of the Labor Code of the Russian Federation).

The bonus is a type of incentive for work (Article 191 of the Labor Code of the Russian Federation), it can be established by the employer, but is not mandatory.

Deprivation of bonuses or deprivation of an employee's bonus is not a disciplinary punishment (Article 193 of the Labor Code of the Russian Federation), therefore, it is impossible to leave an employee without such payment due to any disciplinary offense.

Bonuses can be general (for all employees) and individual (for individual employees, for good work). They can also be of a one-time nature or be permanent, included in the wage system (monthly, quarterly, half-yearly, annual).

What documents regulate employee bonuses

The Labor Code of the Russian Federation does not detail the question of how and on what grounds the bonus is paid to employees, giving the right to regulate the employers themselves (Article 135 of the Labor Code of the Russian Federation).

Usually, the nuances of the bonus system in the organization are established in the collective agreement, the regulation on bonuses, internal labor regulations and other internal guidelines.

In order to avoid disputes with employees regarding the accrual, amount, and reasons for depriving the bonus, it is recommended that all the details be specified in the documents of the organization as fully as possible.

There are several principles that should be relied on by the developers of local documents of the organization about awards:

  • the calculation of bonuses for employees should be as transparent as possible - it is important that each employee can independently calculate the amount of his bonus;
  • the absence of a subjective moment - it is impossible to give the issue of bonuses to an employee at the “discretion” of his immediate superior;
  • certainty of the grounds for non-payment of bonuses - the employee must clearly understand why a reduction in the amount of incentives for work can be made.
  • clarity of wording - there should not be “floating” conditions in normative acts that can be interpreted in two ways. Example: if an organization pays a bonus only to employees who actually worked the whole month, then this must be specified separately, and not limited to the general phrase that at the end of the month all working employees receive bonuses, since the category “working employees” also includes vacationers and those on sick leave.

A one-time or individual bonus is usually issued by order: either for each employee individually, or in general; it indicates the basis for calculating the premium and its amount.

Reasons for accrual of premium and its deprivation

The law does not restrict the employer in choosing the grounds for calculating the bonus, as well as its size. The organization is free to build its own bonus system at will.

The following are the main reasons for employee bonuses:

  1. a bonus can be accrued to an employee for good performance in work (fulfillment of the plan, absence of disciplinary sanctions).
  2. the bonus can be accrued on holidays, including corporate holidays or the employee's birthday.
  3. you can reward employees for the full time worked (no sick leave, time off at their own expense).

The grounds for the deduction of bonuses should also be reflected in the regulatory documents. They may be:

  • absence from the workplace for reasons beyond the control of the employer (the employee was on vacation, sick, studying, etc.);
  • receiving a disciplinary sanction (remark or reprimand);
  • failure to perform or improper performance of a labor function (not developing a plan, receiving complaints from customers);
  • dismissal before the due date.

It should be remembered that the deprivation of an employee's bonus can be challenged in court.

Premium Disputes

If the employee does not agree with the accrued amount of the bonus or its complete absence, he has the right to apply to the court or the state labor inspectorate. Practice shows that the general wording of internal regulatory documents is interpreted in favor of the employee.

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

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

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

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

  • the relevant bonus conditions fixed in the normative act or the collective agreement;
  • providing data on the implementation of the plan or the results of the work of a particular employee;
  • data that the employee really worked for a full month, did not go on sick leave and did not take time off.

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

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

Incorrect wording in documents

The laws of the Russian Federation do not establish a standard form of a document for the award. But, despite this, there is certain information that must be written in the document. One of the main points of this document is the text itself with the grounds for rewarding an employee.

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

Premiums: taxation and clearance

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

Labor award

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

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

That is, any incentive payment, including a bonus, must be paid just for work.


Now look at the Tax Code. And from it it follows that, in order to recognize our bonus paid for work in tax expenses, it must be provided for by an employment or collective agreementArt. 255, paragraph 21 of Art. 270 Tax Code of the Russian Federation.

Output

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

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

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

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

A common mistake managers make is setting a minimum bonus. For example, in the regulation on bonuses they write: "... the size of the monthly bonus is from 10 to 50 percent of the established salary." By establishing this type of bonus, the organization guarantees the employee a bonus - regardless of how he worked during the month. As a result, the bonus actually becomes part of the salary - it still has to be paid. And if you suddenly decide to deprive an employee of a bonus, inspectors can file claims for violation of labor laws but Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

Thus, when establishing bonuses, it is necessary to specify in detail the conditions under which they are paid. This will help to avoid questions - both employees and inspectors (tax officials, labor inspectorates). By the way, it can be stated that the bonus is not due to those who do not observe labor discipline or have reprimands for poor work at articles 189, 192 of the Labor Code of the Russian Federation.

It is necessary to issue bonuses of a stimulating nature by order according to forms No. T-11 or No. T-11a approved Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1; Letter of the Federal Tax Service of Russia for Moscow dated April 13, 2007 No. 20-12/034132.

However, how to be if the premium in fact, paid for labor achievements, but not covered by the labor or collective agreement? For example, a one-time bonus appointed by order of the director as an incentive for the successful completion of a special task? Can it be taken into account as a labor cost?

In the letters, the controllers say that it is unlawful to take into account such a bonus in expenses. n Letter of the Federal Tax Service of Russia for Moscow dated April 5, 2005 No. 20-12 / 22796; Letter of the Ministry of Finance of Russia dated September 22, 2010 No. 03-03-06/1/606, since its payment is not prescribed in the employment contract e paragraph 21 of Art. 270 Tax Code of the Russian Federation.

Output

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

  • <или>in labor (collective) contracts;
  • <или>in the provision on bonuses to employees and give a reference to this provision in the labor (collective) agreement.

The scheme of safe accounting of bonuses for labor can be represented as follows.


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

Regulations on bonuses

It is more convenient to prescribe the conditions for bonuses in a separate document - in the provision on bonuses. If necessary, it is easier to change it than, for example, an employment or collective agreement.

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

POSITION
on employee bonuses
OOO ____________________

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

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

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

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

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

non-production award

And what will change if the company pays bonuses not for production achievements, but, for example, by March 8, February 23, a professional holiday or on the occasion of an employee's birthday? In the opinion of controllers, such bonuses do not relate to incentive payments and are not taken into account in tax expenses, even if they are provided for in an employment or collective agreement. e paragraph 1 Letters of the Ministry of Finance of Russia dated 07/21/2010 No. 03-03-06 / 1/474; ; FAS UO dated 30.03.2009 No. Ф09-1640 / 09-С3. Nevertheless, the FAS SZO made a decision in favor of the tax in Decree of the FAS SZO dated 07.09.2009 No. A56-20637 / 2008 Therefore, it is not worth hoping for an unconditionally positive outcome of the case in court.

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

In order for the bonus to be unambiguously qualified as a payment for work and in order not to give the tax authorities a reason to exclude it from tax expenses, it is necessary to avoid such formulations as, for example, “bonus on the occasion of the 50th anniversary of the employee and for many years of conscientious work”. After all, such a wording will immediately cause a lot of questions from the inspectors. It is better to assign an award to the hero of the day simply "for many years of conscientious work."

In order not to argue with the tax authorities, it is better to draw up all bonuses as payments for work, and the conditions for their appointment are prescribed in the labor, collective agreement or in a separate Regulation. And it’s not at all difficult to find a beautiful justification to pay a bonus for a holiday or anniversary of an employee.

About what bonuses are paid in the company, the employee must find out when hiring. And this applies not only to production bonuses that may be due for the fulfillment of some obligations, but also to one-time bonuses - for a wedding, the birth of a child, graduation from a university and other events.

  • are used to design and record rewards for success in work;
  • are compiled on the basis of the presentation of the head of the structural unit of the organization in which the employee works;
  • signed by the head or authorized person;
  • are announced to the employee against receipt.

Based on the order, an entry is made in the employee's personal card (or) and his work book.

When registering all types of incentives, except for monetary rewards (premiums), it is allowed to exclude from Form T-11 the details “in the amount of ______ rubles. ______ cop."

When filling out the Form T-11, the full name, structural unit, type of encouragement (gratitude, valuable gift, bonus, etc.) are indicated. If we are talking about material assistance and valuable gifts as elements of bonuses, then, according to, personal income tax is not calculated if material assistance has not reached 4,000 rubles. per year, and if it has reached, then personal income tax is charged only from the excess and is separately exempted, also in the amount of 4,000 rubles, growing from the beginning of the year, a gift.

Arbitration practice shows that a gift is not money, but a thing. However, sometimes the tax considers both a gift and money. Therefore, you need to be prepared for an ambiguous tax approach to such situations.

Employee bonus algorithm

If an employment contract is concluded with an employee, then several important details must be taken into account. According to, the terms of remuneration, including allowances, surcharges and incentive payments, are mandatory for inclusion in an employment contract.

The employment contract must make it clear under what conditions and in what amount the bonus will be paid.

You can correctly indicate the conditions for bonuses in the employment contract in the following ways:

  • Specify the bonus in the employment contract.

This option is rarely used, as it does not make it possible, if necessary, to change the text of the employment contract. The employer can only do this if he is sure that the employee is ready to sign the amended version.

If the employer nevertheless decides to include the bonus in the employment contract, then he must indicate its size: the amount or the procedure for determining it - the formula. This may be an amount that is multiplied by certain coefficients, depending on what work is performed by the employee, where he works (for example, in the Far North).

If the bonus is specified in the employment contract, then the company does not have the right not to pay it. Otherwise, the employee may apply to the court.

  • Prescribe in the employment contract that bonuses are paid in accordance with the collective agreement.

At the same time, the collective agreement specifies who, how and for what is rewarded. However, it is even more difficult to amend a collective agreement than an employment agreement. Therefore, most organizations choose the third option.

  • Develop a regulation on bonuses.

The document is convenient in that it is not two-sided and is signed by one person. But in the employment contract there must be a reference to the Regulation.

Regulations on bonuses

The provision on bonuses is written for the entire organization, respectively, applies to all employees. At the same time, one organization may have several Regulations on bonuses. So, for example, you can develop a document for each branch of the company.

  • general provisions (who is entitled to receive bonuses, according to what rules they are distributed, etc.);
  • sources of bonuses (if bonuses are paid from special-purpose funds or targeted revenues, then it is necessary to indicate the sources of bonuses, since such bonuses are not taken into account in expenses for the purposes of calculating income tax ();
  • bonus indicators;
  • the circle of persons receiving bonuses (accounting department, sales department, branch in Samara, repair department, etc.);
  • frequency of bonuses (different circles of persons being awarded may have different periods for accruing bonuses - monthly, quarterly, etc.);
  • premium amount or percentage;
  • conditions for reducing and non-payment of bonuses (lateness, failure to comply with job instructions, violation of safety regulations, etc.).

Sometimes in the Regulations on bonuses, the basis for the deprecation is written. However, so that the labor inspectorate does not have unnecessary questions, it is better to avoid the word “bonus deduction”, and use the terms “increasing coefficient” and “reducing coefficient”.

Removal of award for violation of discipline

The decree defines not sick leave, but vacation and business trips, since during business trips the average wage is calculated. Therefore, paragraph 15 refers to these two cases.

Clause 15 says that when determining the average earnings, the following are taken into account:

  • monthly bonuses actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period

If several premiums for one indicator were accrued in the billing period, then one premium is included. Suppose sales managers receive three bonuses depending on sales: 1% of sales, 0.5% of sales as an incentive for especially successful managers, and 5% of sales from the bonus fund. Accordingly, in this case, only one premium will be included in the calculation, since all the listed premiums are paid on the same basis.

If you have one bonus for sales, and the second for going to work on weekends, then you need to include both bonuses, because these payments are based on different indicators.

  • bonuses for a period of work exceeding one month (for example, quarterly), but not more than the billing period (one year)

Such premiums are included if they were accrued for a period of more than a month, but not more than the billing period. Included one for each indicator (for example, if a quarterly performance bonus was paid and there was also a bonus for individual employees for completing urgent tasks).

  • premiums for a period greater than the calculated

Such bonuses are included in the calculation in the amount of the monthly part for each indicator for each month of the billing period.

For example, it may be a bonus at the end of a large project that lasted several years. In this case, the calculation for the year will be included in the amount of 1/3.

  • annual bonus

As a rule, such a premium is accrued in February. In this regard, the question often arises: what to do if an employee quit at the end of January? Should he be given a bonus in this case? The answer to the question is contained in the internal documents of the company. If they state that the bonus is paid at the end of the year, then an employee who has worked for 12 months and quit at the end of the year should receive it.

If the internal documents state that an employee who quit before the bonus was accrued is not entitled to it, then the employee is not entitled to claim payment. The legislation does not provide guidance on this issue.

According to , remuneration based on the results of work for the year, accrued for the calendar year preceding the event, is taken into account regardless of the time of its accrual.

Do I need to pay an annual bonus to an employee who quit in October?

In the Appellate Ruling of the Supreme Court of the Republic of Karelia dated September 25, 2018 No. 33-3344 / 2018, the situation is considered when the employer, having issued an order for an annual bonus, which was paid taking into account the hours worked, did not include in the lists an employee who quit two months before the end of the year.

The court considered that such actions were discriminatory (the employee was put in an unequal position with the rest) and exacted a bonus from the company.

From the article you will learn:

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

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

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

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

What is of interest to the tax inspectorate in terms of bonuses to employees: is it right to classify the cost of wages (including the payment of bonuses) as expenses that reduce the taxable base for corporate income tax or for a single tax paid in connection with the application of the simplified taxation system.

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

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

Documentation of awards

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

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

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

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

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

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

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

Inclusion of premiums in tax expenses under OSNO and STS

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

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

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

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

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

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

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

Thus, special attention should be paid to the wording according to which bonuses are awarded. For example, awards for an anniversary (new year, vacation, etc.), as well as awards for high achievements in sports, for active participation in the public life of the company, etc. they have nothing to do with the results of the employee’s labor activity, therefore their acceptance for tax accounting is illegal (Letter of the Ministry of Finance of Russia dated 04.24.2013 N 03-03-06 / 1 / 14283). If bonuses are charged, for example, for specific labor indicators (fulfillment / overfulfillment of the sales plan, production plan, etc.), for the implementation of proposals that have brought economic benefits, then they can undoubtedly be taken into account in tax expenses. In addition, if the amount of bonuses is confirmed by calculations (for example, a percentage of the amount of contracts with new customers, of the amount of profit received, etc.), then the inspectors will have no chance to remove the costs of paying such bonuses.

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

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

3. The accrual of bonuses must be formalized properly.

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

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

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

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

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

Reflection of premiums in accounting

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

If you find the article useful and interesting, share it with your colleagues on social networks!

There are comments and questions - write, we will discuss!

Yandex_partner_id = 143121; yandex_site_bg_color = "FFFFFF"; yandex_stat_id = 2; yandex_ad_format = "direct"; yandex_font_size = 1; yandex_direct_type = "vertical"; yandex_direct_border_type = "block"; yandex_direct_limit = 2; yandex_direct_title_font_size = 3; yandex_direct_links_underline = false; yandex_direct_border_color = "CCCCCC"; yandex_direct_title_color = "000080"; yandex_direct_url_color = "000000"; yandex_direct_text_color = "000000"; yandex_direct_hover_color = "000000"; yandex_direct_favicon = true; yandex_no_sitelinks = true; document.write(" ");

Legislative and regulatory acts:

1. Labor Code of the Russian Federation

2. Tax code

3. Federal Law No. 212-FZ of July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”

A one-time bonus is a monetary reward given to an employee in order to stimulate further labor activity (we talked about why the bonus is the best way to reward employees). Such an action remains outside the scope of regular wages, being more of a single episode than a standard form of wages.

The main thing that distinguishes a one-time bonus from other forms of encouragement adopted by the company (quarterly or) is the lack of a regular basis. The reason for obtaining it can be both a significant event for the entire organization, and 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. The unit remuneration should be regulated by local documents, for example, the adopted collective agreement, and be included in the calculation of the average salary of the employee.

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

Where in the documents of the organization is this type of encouragement indicated?

As a legitimate form of promotion, the appointment of a one-time allowance is based on the documents regulating labor relations in the company. These include:

  1. labor contract;
  2. collective agreement;
  3. position on wages;
  4. other internal documents containing clauses regulating the calculation and payment of wages and bonuses.

It must include the following points:

  • conditions for issuing incentive payments;
  • the circle of persons to whom the provision applies;
  • source of funding and distribution of bonuses within the organization.

Terms of payment for the supplement

The conditions under which the appointment and payment of allowances are possible vary depending on. For a general incentive, for example, on the day of the company's foundation, the conditions are significantly different than in the case of a one-time remuneration for the professional achievements of a particular employee.

The presence among the company's expenses of such an item as the payment of one-time bonuses to employees 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 of 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 incentives.

Otherwise, the payment of bonuses from a way to stimulate employees to new labor achievements moves into the plane of unjustified costs.

How is the reward amount calculated?

The appointment of a specific amount of a one-time bonus occurs on the basis of an appropriate calculation. It is necessary to fulfill it, since the payment is the income of the employee and is subject to taxation. The issuance of a one-time bonus is reflected in the accounting documentation of the company's accounting department.

There are two main types of awards:

  • fixed amount;
  • amount calculated as a percentage of wages.

Important! The constant value of the assigned bonus can be established on the basis of the provisions of one of the documents adopted by the company governing employee benefits. Such bonuses are part of the company's system for accounting and issuing wages.

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

  1. add up the fixed bonus amount and the employee's monthly salary (10,000 (bonus) + 15,000 (salary) \u003d 25,000);
  2. multiply the result obtained and the premium coefficient adopted for the given area (25000 * 0.15% (coefficient of the Chelyabinsk region) \u003d 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 assigned percentage of the salary will be and add it to his monthly salary. Further calculation is carried out similarly to the calculation with a fixed premium amount.

We talked in detail about how the premium is calculated and what is its maximum size.

Accrual procedure

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 norms. In the Russian Federation, the payment system must comply with the Labor Code, in particular, article 144.

The main steps to receive the allowance:

  • the head of the unit determines the criteria for payment.
  • Creation of a memo, or other equivalent document, which justifies 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 managerial order with a signature.
  • Payment of money by the accounting department.

Rules for issuing an order

The order to issue a one-time bonus must comply with the rules of the Federal Law "On Accounting". A suitable form for it is or, approved by the State Statistics Committee in January 2004 (order N1).
The following data must be submitted without fail:

  1. the name and surname of the employee, his personnel number;
  2. The name of the department (group) of the employee and his position;
  3. the reason for the award;
  4. type of incentive and its amount;
  5. basis for issuing the award.

Attention! Another form of registration of the order, adopted by the organization, must be drawn up in accordance with the general requirements and contain the necessary data. The employee must be familiarized with the order, the evidence of familiarization is his signature.

The amount and procedure for payment of money are assigned depending on the characteristics of the collective agreement adopted in the company. The order must be signed by the head and transferred to the accounting department, where the accrual is made.

An example of a document in the photo below:

You can find out how a sample order for an award for a professional holiday looks like, and in we talked about the procedure for accruing an incentive for an anniversary.

How to write a memo?

The basis for the order may be a service (or memorandum) note. It should be written on behalf of the subordinate and addressed to the superior. The text of the note should contain a proposal or a request for a monetary reward of a distinguished specialist.

There are no strict requirements for the form of the document, it subsequently becomes the basis for the order to accrue money. The memorandum must begin with the data 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 encourage the employee.
In addition, it may reflect additional facts relevant to the issue:

  • scope of work performed;
  • analysis of the working situation;
  • indications of the special labor merits of the employee.

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

An example document is shown in the picture:

Reflection in the accounting department of the payment

After the incentive payments have been made, the accrual is included in the documentation reflecting the expenses of the organization. It may fall into one of the following categories:

  1. expenses stipulated by the charter of the organization;
  2. costs unrelated to production;
  3. payments from the undistributed profits of the organization.

Important! One-time bonuses related to the technological process should be charged to the costs of 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 - premium accrued from expenses for ordinary activities (premium included in the cost of fixed assets).
  • Debit 91-2 Credit 70 - premium accrued at the expense of other expenses.
  • Debit 84 Credit 70 - premium accrued from net profit.

The Labor Code of the Russian Federation does not impute one-time bonuses to the direct duties of the company's management. The employer decides on the need at his own discretion. The very fact that this practice is spreading is the best confirmation of the effectiveness of the employee incentive system for personal interest in the success of the company.

Didn't find an answer to your question? Find out, how to solve your problem - call right now:

 

It might be useful to read: