The procedure for paying bonuses in salaries, percentages and shares of salary. Documents for employee bonuses An unpaid bonus can reveal a low salary and force them to pay up to the minimum wage

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.

Conclusion

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 the bonuses provided for in the provision on bonuses to employees in tax expenses, 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 A 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.

Conclusion

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 PO dated April 24, 2007 No. A55-12432 / 06-10; FAS UO dated 30.03.2009 No. Ф09-1640 / 09-С3. Nevertheless, the FAS SZO made a decision in favor of the tax V 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 unequivocally 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.

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

First, let's define what a premium is. This is a monetary reward to an employee or his encouragement for excellent work results and good economic performance. The amount of the 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?

Employment 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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Bonuses are a welcome event in the life of any employee. It is safe to say that employees expect a bonus much more than a fixed part of the salary. Salary is a constant phenomenon. Another thing is a bonus when you receive an increase based on your own merits and production results. The main question for the employer is: how to issue the bonus correctly so that there are no disputes with employees and inspection bodies?

General requirements for bonuses

The employer encourages employees who conscientiously perform their labor duties. In particular, through the payment of bonuses. He has the right to establish various bonus systems, incentive surcharges and allowances (Article 135 of the Labor Code of the Russian Federation).

When paying bonuses and developing documents for bonuses to employees, the following should be taken into account.

1. Local regulations, including those on bonuses, should not worsen the position of the employee in comparison with the current legislation (Article 8 of the Labor Code of the Russian Federation).

2. A mandatory condition for inclusion in any employment contract is the condition on remuneration (Article 57 of the Labor Code of the Russian Federation), therefore, the employer must indicate the possibility of making incentive payments in the text of the employment contract. In addition, the employer cannot unilaterally cancel bonuses if they are provided for by the employment contract.

3. Labor costs include bonuses for production results, bonuses to tariff rates and salaries for professional skills, high achievements in labor and other similar indicators (Article 255 of the Tax Code of the Russian Federation, hereinafter referred to as the Tax Code of the Russian Federation). That is, the employer must establish production indicators for which bonuses are provided. For example, they may include: for a sales manager - the number of concluded and actually executed contracts, for a lawyer - the amount of debts collected in a judicial or claim procedure, VAT refunded in an administrative or judicial procedure, disputed amounts of additional taxes and fees, fines and etc. Such indicators can be set in plans and confirmed by reports on the work performed.

4. Expenses must be economically justified and documented (Article 252 of the Tax Code of the Russian Federation). Therefore, if the company receives losses, then the payment of large bonuses for production indicators by the tax authority may be recognized as illegal.

Regulations on bonuses

Many companies do not have a bonus clause. It is believed that a reference in the employment contract to the fact that the employee is entitled to receive a bonus in some amount, for example, 50% of the salary, is sufficient. However, in practice, this is clearly not enough to establish an effective bonus system. The positive aspects of developing a provision on bonuses are:

1) establishing the frequency of bonuses;

2) determining the criteria for the existence of grounds for bonuses, for example, a company making a profit, implementing a new project, etc.;

3) reduction of subjective factors for awarding a bonus, such as the will of the immediate supervisor;

4) providing evidence of the legitimacy of bonuses in the event of a tax audit or an audit by the labor inspectorate. There is no unified form for the provision on bonuses, so each organization develops it independently. The document can be issued as a separate local regulatory act (see example 1) or in the form of the relevant section of the collective agreement / section of the local regulatory act - the regulation on remuneration.

Note that the content of the rules on bonuses may also vary. We recommend reflecting the following points:

- bonus indicators;

- conditions of bonuses;

- the circle of bonus workers;

- the amount of bonus payments;

- the procedure for calculating premiums;

- frequency of bonuses;

- sources of bonuses;

- a list of circumstances in the presence of which the premium is paid in a smaller amount compared to the base amount or not paid at all;

- a list of payments for which the premium is accrued and for which it should not be accrued.

Example 1. Fragment of the provision on bonuses.

APPROVED

By order of Stik LLC

From 09/01/2014 N 28

REGULATIONS ON BONUS

1. General Provisions

1.1. This Regulation is introduced in order to improve the efficiency of each employee, structural divisions of the enterprise, the material interest of the employees of the enterprise in obtaining the maximum effect from their activities.

1.2. The Regulation applies to all employees on the staff of the enterprise, including workers under fixed-term employment contracts, and does not apply to those working at the enterprise under civil law contracts.

2. Bonus indicators

2.1. The basis for calculating the bonus is the data of accounting, statistical reporting and operational accounting.

2.2. Decisions on the payment of bonuses to a particular employee are made on the basis of plans and reports on the employee's labor activity, approved in the manner established by the enterprise.

2.3. Bonuses are not paid in case of achieving a negative economic effect for the whole enterprise, the criteria for which are defined in the local regulations of the enterprise.

3. The circle of bonus workers

3.1. Bonuses are paid to all employees, regardless of position (profession).

3.2. Employees of the enterprise who have worked for an incomplete month in connection with conscription into the Armed Forces of the Russian Federation, transfer to another job, admission to an educational institution, retirement, downsizing or staffing and for other valid reasons, the bonus is paid for the time actually worked in this accounting period .

3.3. Employees of the enterprise, newly hired, the bonus for the time worked in the first month of work is paid if the time actually worked in the calendar month is at least half of the billing period (except for bonuses accrued for the fulfillment and overfulfillment of output standards).

4. The amount of bonus payments

4.1. Upon achievement of indicators exceeding the planned ones by 20%, the bonus is paid in the amount of 100% of the salary.

4.2. Upon reaching the planned targets by 100%, the bonus is paid in the amount of 50% of the salary.

4.3. If the planned indicators are not achieved, the bonus is not paid.

5. Periodicity of bonuses

5.1. The bonus is paid once a quarter upon fulfillment of the indicators and bonus conditions established by these Regulations no later than five days after the end of the corresponding quarter.

<…>

When developing a local regulatory act regulating bonus issues, the following features should be taken into account.

1. The regulation on bonuses must be written in clear and concise language. Its content should be clear to all employees, regardless of their education and position (profession) in the company.

2. In the provision on bonuses, it is possible to set both one and several types of bonuses in particular for:

— intensity and high results of work;

- the quality of the work performed;

- continuous work experience, length of service;

- results based on the results of work for a certain period.

3. When accepting the provision on bonuses, the procedure for approving this document should be taken into account.

4. In the provision on bonuses, it is advisable to indicate that the organization has the right, but is not obliged to pay bonuses to employees.

Arbitrage practice. An indication in the regulation on remuneration, bonuses and benefits in relation to employees of the company that the company has the right, but is not obliged to make an additional payment to the employee, defined as the difference between the official salary and the amount of temporary disability benefits, does not indicate that each employee of the company such an additional payment is guaranteed (Resolution of the Federal Antimonopoly Service of the Moscow District dated March 26, 2014 N F05-1712 / 2014 in case N A40-171364 / 12).

Employment contract

Recall that the conditions that are mandatory for inclusion in an employment contract include a condition on remuneration, including incentive payments (Article 57 of the Labor Code of the Russian Federation). The bonus as an incentive payment of a stimulating nature is an integral part of wages (Article 129 of the Labor Code of the Russian Federation).

Therefore, provisions on the very possibility of bonuses and a reference to a local regulatory act, which specifies the specific procedure and conditions for payment, should be included in the employment contract.

Note that the employer, having the freedom to establish incentive payments, is at the same time limited in their unilateral change, since in accordance with Art. 72 of the Labor Code of the Russian Federation, a change in the terms of an employment contract determined by the parties is allowed only by agreement of the parties to the employment contract, with the exception of cases provided for by the Labor Code of the Russian Federation.

Thus, if the company cancels bonuses or reduces their size, it is necessary to prepare additional agreements for employment contracts (part 2 of article 74 of the Labor Code of the Russian Federation). In some situations, it will be necessary to take into account the opinion of the representative body of workers (Article 8 of the Labor Code of the Russian Federation).

Typically, employment contracts establish bonuses for performance indicators. At the same time, it is not necessary to clearly prescribe the procedure for their payment if it is regulated by a separate local regulatory act, for example, a regulation on wages.

Arbitrage practice. If the amount of the bonus is indicated in the employment contract, then it is also necessary to provide links to local regulations where the bonus conditions are indicated, or reflect them directly in the document. This must be done so that the bonus is not considered an integral part of the salary and is not paid on a mandatory basis (Determination of the Leningrad Regional Court of October 14, 2010 N 33-5015 / 2010).

Award Order

Rewards are made on the basis of an order. The order, as a rule, is prepared by the personnel department, and signed by the head of the organization or a duly authorized person. The document can be drawn up both on the basis of a unified form, and in accordance with the form approved in a particular organization.

When drawing up an order for bonuses, you must also remember the following.

1. Decisions (orders) of the person exercising the functions of the sole executive body on bonus payments to employees are recognized as invalid if they do not comply with the internal regulations, other local regulations governing the wage fund in the organization, labor contracts and the collective agreement (if any) (Resolution of the Federal Antimonopoly Service of the North-Western District of September 24, 2013 in case N A56-32267 / 2012).

2. One order for bonuses is not enough to assign a bonus. Bonuses that are not provided for by either labor or collective agreements are not taken into account for tax purposes (clause 21 of article 270 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia for Moscow dated 05.04.2005 N 20-12 / 22796).

3. If the bonus order is drawn up in its own form, then it must contain the mandatory details provided for in Art. 9 of the Federal Law of 06.12.2011 N 402-FZ "On Accounting".

4. With the order of bonus workers, you must familiarize yourself with a personal signature.

Confirmation of production indicators

For the purposes of bonuses, it is necessary to confirm the performance indicators on the basis of which bonuses are accrued to employees. This is important both for the purposes of management reporting and in order to avoid conflicts with the employees themselves, as well as with inspection bodies.

Plans and reports can be daily, weekly, monthly and quarterly, based on the results of the year. Filling out plans and reports too often distracts employees from work. However, if reports and plans are prepared quarterly or annually for the purpose of issuing an annual bonus, they may be formal.

There are no strict requirements for reports and plans in the legislation, so companies can develop them on their own. Several general recommendations can be made.

1. Reports and plans are necessary to confirm the legitimacy and validity of the accrual of bonuses. When applying incentive measures, the employer must comply with the requirements of the current legislation, in particular, not allow discrimination when encouraging employees (Articles 2, 3 of the Labor Code of the Russian Federation). And you can confirm the absence of discrimination just with the help of reports and plans. They will help to avoid a biased attitude towards the employee if the reports are signed not only by the immediate supervisor, but also by the person who evaluates the personnel and can act as an independent expert.

2. Reports should reflect real indicators, for example, the company needs to confirm the actual production of goods, the execution of purchase and sale transactions.

3. In practice, the employer often makes the amount of wages dependent on the conscientiousness of the performance of labor duties. And conscientiousness is a moral, evaluative category, therefore, to reveal its content, it is easiest to turn to the already established judicial practice.

Arbitrage practice. The Cassation Collegium of the Supreme Court of the Udmurt Republic in the Ruling dated 04.04.2011 in case No. 33-1160/11 made the following conclusion. The employer has the right, at its own discretion, to establish the procedure for bonuses to employees. This right is not unlimited, since the local regulations adopted by virtue of Art. 8 of the Labor Code of the Russian Federation must comply with labor legislation and other regulatory legal acts containing labor law norms. The deprivation of a monthly bonus for one year on the basis of a disciplinary sanction is contrary to the principles of legal regulation of labor relations. Therefore, the penalty applied to the employee in one month cannot be the basis for depriving him of the bonus based on the results of work subsequently.

Arbitrage practice. The Judicial Collegium of the Moscow City Court in the Appellate Ruling dated June 28, 2012 N 11-11954 / 2012 indicated that the reduction of the bonus or the deduction of the employee's bonus must be reasonable, the current labor legislation does not allow arbitrary reduction of the previously accrued bonus.

Arbitrage practice. The Moscow City Court, by ruling dated May 28, 2012 in case No. 33-11166, recognized as correct the conclusion of the judge of the Zamoskvoretsky District Court on the discriminatory nature of the norm of the local regulatory act of the employer, which provided that in the event of the dismissal of an employee after the end of the motivational period (month, quarter, year), but Until the moment of payment of the bonus, the bonus to the employee is calculated and paid only by a separate decision of the General Director on the proposal of the head of the structural unit / supervising head.

Therefore, keep in mind that depriving an employee of an employee's bonus can lead the employer to court.

In conclusion, it should be noted that the friendly atmosphere in the team, the ability to eliminate staff turnover, and the absence of conflicts with the employer depend on how the establishment and payment of bonuses are formalized, how transparent the mechanism for calculating them. On the other hand, properly executed documents make it possible to prove the legitimacy of bonuses for tax purposes in court, as well as in the case of verification by the labor inspectorate.

True, there may be dissatisfied (from among the consumers of these incentives). Like, the sums are penny, they don’t pay anything by the birthday.

This can be avoided by inviting the team to the discussion and translating the joint result into a collective agreement. Or better in a separate application to it.

Who calculates employee incentives?

Such a worthy official is chief accountant or just an accountant. He must know the procedure for accrual and calculation of incentive payments, own the formulas for their calculation, which will be discussed below.

Attention! After that, the accountant is obliged to deduct and pay tax payments to the budget before paying incentive payments.

We talked about the features of taxation of funds allocated for bonuses to employees.

However, this issue is not the subject of this article.

The assistant accountant in matters of calculating incentive payments is often company personnel service worker. He, as a rule, is better acquainted with the primary sources that contain the procedure and methods for calculating incentive payments (which include the corresponding internal, as well as the collective agreement).

What is the maximum and minimum score?

The issue of the magnitude of incentive payments to workers is devoted to (hereinafter referred to as the Labor Code of the Russian Federation).

At the same time, if the previous version of this article did not provide for restrictions on the amount of bonus payments and left this issue at the mercy of the employer, then in this version such a democratic approach applies only to non-state structures.

In short, the above article of the Labor Code of the Russian Federation states that the structure for encouraging workers in the public sector is to be established:

Companies financed from the budget establish the types and amounts of incentive payments, based on the rates provided for by the Unified Tariff Schedule, within the allocated budget allocations.

Thus, on the one hand, for workers in the public sector, the maximum amount of bonuses has not been established either. On the other hand, it is clear that the natural limiter for incentives and material incentives is the budget, which, as you know, "not rubber."

As for the owners and managers of private companies, they are not deprived of the right to independently manage their own funds, within the limits of the law, including at their own discretion to set the amount of incentive payments.

There are no reservations regarding the minimum limit of incentive payments in the legislation of the Russian Federation. Article 133 of the Labor Code of the Russian Federation stipulates the minimum wage, but immediately stipulates that incentive payments are not included in it.

The principles by which the size is determined

Here we are talking about the principles that apply when determining the amount of incentive payments. There are two main principles here.

Firstly, the amount of the incentive payment is mainly set in a fixed figure (for example, equal to the rate), or in the form of a predetermined percentage of the employee's regular rate.
Secondly, if we talk about the amount of an employee’s reward for a labor feat within a specific time period (quarter, year), then it is customary to take into account the time that he actually worked.
This has its own justice, which is manifested in the fact that a worker who has worked for a year without passes should receive more encouragement than one who was absent from work part of the time.

Formula and its interpretation

So, how is the amount of incentive payments to employees calculated? We can talk about two formulas for calculating premiums:

Formula 1, for promotion in a fixed amount equal to the salary, for a certain period of time - P \u003d Z / KO x KF, Where:

P - premium;
Z - the salary of the worker;

Formula 2, for promotion as a percentage of salary, for a certain period of time - P \u003d Z x RP / 100 / KO x KF, Where:

P - premium;
Z - the salary of the worker;
RP - the amount of encouragement in the form of a fixed percentage of the salary;
KO - the total number of working days in the period;
KF - the actual number of days worked in the period.

Examples

Now it's time to apply the reward calculation formulas on specific examples.

Let's try formula 1 on the following plot:

Worker Vaskin has a salary of 25 thousand rubles. Based on the results of his successful work, he is entitled to a salary. It is clear that if he worked all the days, then he should be awarded 25 thousand.

But we will take a complicated version, when the total number of working days in the quarter is 64, and Vaskin worked only 57 of them. , did not consider it necessary also to bother going to work.

We get:

25,000 / 64 x 57 = 22,265.62 rubles.

Now, let's try formula 2 on the same plot, setting the worker Vaskin a quarterly incentive in the amount of 30% of the salary for successful work:

25,000 x 30 / 100 / 64 x 57 \u003d 6,679.68 rubles.

Let's make it harder again. Let our Vaskin, a worker in the regions of the Far North, where there is a regional coefficient of 15%.

Reference! According to Article 316 of the Labor Code of the Russian Federation, for companies located in the regions of the Far North and in areas equated to them, a regional coefficient of monthly earnings is established.

Article 316

The size of the district coefficient and the procedure for its application for calculating the wages of employees of organizations located in the regions of the Far North and equivalent areas are established by the Government of the Russian Federation.

State authorities of the constituent entities of the Russian Federation and local self-government bodies shall have the right, at the expense of the budgets of the constituent entities of the Russian Federation and the budgets of municipalities, respectively, to establish higher sizes of district coefficients for state bodies of the constituent entities of the Russian Federation, state institutions of the constituent entities of the Russian Federation, local governments, municipal institutions.

A regulatory legal act of a constituent entity of the Russian Federation may establish a limit on the increase in the district coefficient established by municipalities that are part of the constituent entity of the Russian Federation.

The amounts of these expenses are related to the cost of wages in full.

The essence of this coefficient is that it is the delta of the increase in monthly earnings for work in difficult climatic conditions.

This multiplying factor is charged, established by a particular employer, in accordance with the provisions of the employment contract, and therefore for incentives.

We also take into account that the quarterly promotion is usually issued in the calendar month following the quarter, along with the monthly rate. At the same time, the specified coefficient is calculated both for wages and for incentives.

We consider what Vaskin will receive a monthly salary and an incentive payment, taking into account the regional coefficient of 15%:

(25,000 + 6,679.68) x 1.15 = 36,431.63 rubles.

It should be noted that the above formulas are fundamental and may vary depending on specific actual circumstances.

In conclusion, I would like to say that the question of the correctness and fairness of the procedure for calculating incentives for the fighters entrusted to you as the head of the company is entirely in your hands.

Settle this issue with the company's internal documents, and this will help you properly stimulate the team and encourage it to perform labor exploits, which will become a good prerequisite for business development.

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

Salary bonus paymentassumes that the employee has the right to receive additional funds in the amount not lower than the salary part of the salary. We will describe below how such payments can be made, whether the obligation to pay bonuses in the amount of one or more salaries is established by law.

How is the bonus system arranged in Russia?

In Russia, the procedure for rewarding employees is prescribed in the Labor Code of the Russian Federation. For some categories of employees, other regulations may be adopted that establish the procedure and amount of bonuses (for example, for employees of the Ministry of Internal Affairs, the Ministry of Emergency Situations, etc.).

By virtue of the law (Article 192 of the Labor Code of the Russian Federation), a bonus is one of the measures to encourage employees for their work, as well as an incentive for further fruitful work. Thus, the main purposes of bonuses are encouraging and stimulating.

Bonuses are included in the wage system (Article 129 of the Labor Code of the Russian Federation) along with the salary and compensation payments. If the salary is paid monthly, and this is the obligation of the employer, then he does not have such an obligation with respect to bonuses. The organization is obliged to pay insurance premiums and other payments from premiums, therefore, from the point of view of managers, premiums are a significant expenditure part, which can often be dispensed with.

Each organization has its own system of remuneration. Premiums may or may not be included in such a system. This is due to the fact that the legislation does not contain requirements for employers on the mandatory payment of bonuses, and in Part 2 of Art. 135 of the Labor Code of the Russian Federation expressly states that they can be paid on the basis of internal acts of the organization: collective agreements, local acts, agreements. Employers are not required to accept such acts.

Thus, the law does not oblige employers to pay bonuses. The size and frequency of payments are not specified. In practice, the management either adopts an internal act, which contains the procedure for bonuses to employees, or decides for itself - when, to whom and in what amount to pay bonuses.

Can they pay a significant amount at a time, for example, a bonus of 8 - 10 salaries

In many organizations, the amount of the bonus is tied to the salary part of the salary. Salary is a salary in a fixed amount for one month, which does not include other payments (compensatory and incentive). The amount of the salary part of the salary is prescribed in the employment contract.

A one-time bonus of 10 salaries may be paid if:

So the management decided (on its own initiative, on the basis of a memo or a statement from the employee) and issued an order for bonuses.
The obligation to pay is fixed in the employment contract with the employee (for example, the contract states that at the end of the year, or upon dismissal, the employee is paid a significant bonus).
The obligation to pay or certain conditions for its implementation are enshrined in a local act, collective agreement, agreement.

This is an exhaustive list of cases where a premium of such a significant amount can be transferred. The accrual of such bonuses is the exception rather than the rule. It is enough to simply calculate what expenses the employer will incur if he pays 10 salaries at once.

Suppose an employee's salary is 15,000 rubles. Thus, the amount of the bonus payment will be 150,000 rubles. With this money, the employer must pay 22% of insurance premiums, 5.1% for health insurance, and 2.9% in the Social Insurance Fund, which is another 45,000 rubles. Thus, if in a normal month the employer would pay the employee a salary of 15,000 rubles and transfer 30% of this amount to various funds, then with the additional payment of bonuses, the total expenses would be 214,500 rubles.

Is it permissible to pay monthly bonuses in certain amounts, for example, bonuses of 25 - 30% of salary

It is possible to reward employees on a monthly basis, even without any reason related to the achievements of employees in the service. It is enough to write in the employment contract, for example, the following wording: “ The employee is set a salary in the amount of the salary (15,000 rubles) and a monthly bonus of 30% of the salary.

Of course, the wording can be any, for example, with a salary, a bonus of 25% of the salary, or a bonus of 1/3 of the salary can be paid. The law does not establish a minimum and maximum amount of premiums.

Similar wording can be fixed at the level of local acts, in particular, in the Regulations on bonuses. A significant difference for the employer is that the local act affects the interests of all employees of the organization, and not just one, like an employment contract. In this regard, everyone will have to pay bonuses in the amount of a certain percentage or share of the salary. It should be noted that monthly bonuses are accrued in many organizations, but more often in budget ones.

Thus, bonus payments in salaries, percentages of salary, salary shares, etc. are quite possible. Decisions on their implementation are made by the employer, or the bonus procedure is fixed in employment contracts or internal acts of the organization.

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