What awards are given at work. What employees can be rewarded for: what should be the wording of the reason for the bonus. What postings are used

However, one-time bonuses may not be part of the organization's remuneration system and are appointed only by an order (order) of the head.

The basis for the accrual of any one-time bonus is the order of the head to encourage an employee (form No. T-11) or a group of employees (form No. T-11a). The order is signed by the head of the organization. The employee (employees) must be familiarized with the order for signature (section 1 of the instructions approved by the decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

Payment of premium

One-time bonuses can be paid:

  • according to the settlement and payment or payroll (according to forms No. T-49 or No. T-53);
  • on an expense cash order (form No. KO-2);
  • by bank transfer.

This is stated in article 136 of the Labor Code of the Russian Federation, paragraphs 4.1 and 6 of the instruction of the Bank of Russia dated March 11, 2014 No. 3210-U.

Accounting

The procedure for reflecting one-time premiums in accounting depends on the sources from which they are paid:

  • at the expense of expenses for ordinary activities;
  • at the expense of other expenses;
  • at the expense of net profit;
  • due to the formation of the value of fixed assets.

As a rule, in accounting, bonuses accrued for labor indicators refer to expenses for ordinary activities (paragraphs 5 and 7 of PBU 10/99). Reflect the accrual of such premiums as follows:

Debit 20 (08, 23, 25, 26, 29, 44) Credit 70

- a bonus is accrued at the expense of expenses for ordinary activities (the bonus is included in the cost of the fixed asset).

Non-production one-time bonuses (for an anniversary, holiday, etc.) in accounting refer to other expenses (clause 11 of PBU 10/99). Reflect their accrual as follows:

Debit 91-2 Credit 70

- a bonus is accrued at the expense of other expenses.

If the source of payment of premiums (both production and non-production) is retained (net) profit, make the posting:

Debit 84 Credit 70

- a bonus was accrued at the expense of net profit.

This procedure follows from the instructions to the chart of accounts (account 70).

Personal income tax and insurance premiums

Regardless of the taxation system used by the organization, personal income tax must be withheld from the entire amount of the premium (subparagraphs 6 and 10, paragraph 1 of article 208 of the Tax Code of the Russian Federation).

Situation: in which month the amount of one-time premiums should be included in the personal income tax base: in the month of accrual or in the month of payment?

The calculation of personal income tax depends on whether the premium is production or not.

Non-productive one-time bonuses (for example, for an anniversary, holiday) are not part of the salary and, therefore, do not belong to labor costs. Therefore, include their amount in the tax base for personal income tax of the month in which they were paid (subparagraph 1 of paragraph 1 of article 223 of the Tax Code of the Russian Federation).

The calculation of personal income tax from one-time production premiums, in turn, depends on the period for which they are charged:

  • month;
  • quarter;
  • upon the occurrence of a specific event (for example, a one-time bonus for the successful delivery of a project). One-time production bonuses paid upon the occurrence of a specific event should be included in the personal income tax base at the time of payment to an employee (subparagraph 1 of clause 1 of article 223 of the Tax Code of the Russian Federation).

For the amount of a one-time bonus for performance indicators, add:

  • contributions to compulsory pension (social, medical) insurance (part 1 of article 7 of the Law of July 24, 2009 No. 212-FZ);
  • contributions for insurance against accidents and occupational diseases (clause 1 of article 20.1 of the Law of July 24, 1998 No. 125-FZ).

This rule applies regardless of whether the bonus is provided by an employment contract or not (letter from the Ministry of Health and Social Development of Russia dated August 12, 2010 No. 2622-19).

Situation: is it necessary to charge insurance premiums on the amount of one-time premiums that were given to employees for an anniversary or holiday? That is, these payments are not related to labor indicators.

The answer is yes you do.

According to general rules, insurance premiums are levied on all those payments that the employer charges within the framework of labor relations (part 1 of article 7 of the Law of July 24, 2009 No. 212-FZ, clause 1 of article 20.1 of the Law of July 24, 1998 No. 125-FZ). And since bonuses are accrued to employees (that is, people with whom the organization has concluded employment contracts), then we can assume that these are payments within the framework of labor relations (Article 16 of the Labor Code of the Russian Federation).

In addition, one-time bonuses are not named in closed lists of payments that are exempt from:

  • contributions to compulsory pension (social, medical) insurance (Article 9 of the Law of July 24, 2009 No. 212-FZ);
  • contributions for insurance against accidents and occupational diseases (Article 20.2 of the Law of July 24, 1998 No. 125-FZ).

Thus, insurance premiums need to be charged on the amount of one-time premiums. In this case, it does not matter for what reason the bonus is paid - for the achievement of certain labor results or in connection with some event (anniversary, holiday, etc.).

This approach is also confirmed by arbitration practice (see, for example, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 215/13 of June 25, 2013, Resolution of the FAS of the Volga District of March 6, 2012 No. A12-10291 / 2011).

Advice: if you are ready to argue with the inspectors, then insurance premiums for one-time premiums that are not related to performance indicators can be omitted.

The following argument will help in a dispute.

Anniversary (holiday, etc.) bonuses cannot be considered paid within the framework of an employment relationship. And therefore there is no reason to charge insurance premiums. This is explained as follows.

The very fact that between employees and the organization there is labor Relations does not indicate that all payments that are accrued to employees represent their remuneration. So, one-time bonuses paid for an anniversary, holiday, etc., do not depend on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed by him. And accordingly, they are not a remuneration for labor and an element of labor remuneration. And if so, then they cannot be recognized as paid within the framework of labor relations.

There are examples of court decisions confirming this approach (see, for example, resolutions of the Federal Antimonopoly Service of the North-West District of September 20, 2013 No. A66-15138 / 2012, Central District dated November 6, 2012 No. A64-1493 / 2012).

At the same time, given the ambiguity of the arbitration practice, it is difficult to predict the outcome of the court proceedings on this issue. Judges can side with both the organization and the auditors.

The amount of a one-time bonus is included in the tax base for personal income tax (subparagraph 6 of clause 1 of article 208 of the Tax Code of the Russian Federation).

Income tax: general procedure

One-time premiums are taken into account when calculating income tax if two conditions are met simultaneously:

  • bonuses are provided for by the labor and (or) collective agreement, as well as by local acts (paragraph 1 of article 255 and paragraph 21 of article 270 of the Tax Code of the Russian Federation);
  • bonuses relate to incentive payments and depend on labor indicators (length of service, salary or production results) (clause 2 of article 255 of the Tax Code of the Russian Federation).

The Ministry of Finance of Russia confirms this position in letters dated March 15, 2013 No. 03-03-10 / 7999, dated May 28, 2012 No. 03-03-06 / 1/281 and the Federal Tax Service of Russia in a letter dated August 13, 2014 No. GD-4-3 / 15717.

Situation: is it possible to take into account when calculating income tax the costs of paying one-time bonuses not related to the employee's job duties (for example, for an anniversary, holiday, for winning competitions, etc.)?

The answer is no, you can't.

One-time bonuses not related to the employee's performance of his labor duties (for an anniversary, a memorable date, for winning professional skills competitions, for conferring honorary titles, etc.) do not reduce the tax base for income tax. This is due to the fact that such awards:

  • are not related to the production activities of the organization (not aimed at generating income), which means that they do not meet the criterion of economic feasibility of costs (clause 1 of article 252 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated March 15, 2013 No. 03-03-10 / 7999 , dated February 22, 2011 No. 03-03-06 / 4/12);
  • are not incentive payments related to performance and employee performance labor function, therefore, cannot be taken into account in expenses as part of labor remuneration (Article 255 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated April 24, 2013 No. 03-03-06 / 1/14283, dated December 12, 2012 No. 03-03- 06/4/114).

If the premiums do not reduce the tax profit of the organization, then permanent differences arise in the accounting (clause 4 of PBU 18/02). Permanent differences lead to the formation of a permanent tax liability (clause 7 of PBU 18/02).

Advice: there are arguments that allow organizations to take into account, when calculating income tax, the costs of paying one-time bonuses not related to the employee's performance of his job duties. They are as follows.

Any bonuses that the organization pays to its employees refer to incentive payments (part 1 of article 129 of the Labor Code of the Russian Federation). At the same time, the organization has the right to independently establish a system of incentives for employees (Article 144 of the Labor Code of the Russian Federation). In turn, incentive charges provided for by the labor and (or) collective agreement are taken into account when calculating income tax (clauses 1, 2, article 255 of the Tax Code of the Russian Federation).

Therefore, subject to all of the above conditions, the organization has the right to take into account non-production bonuses (for example, accrued on holidays) as part of labor costs.

However, in order to comply with the requirement of justification of costs provided for in paragraph 1 of Article 252 of the Tax Code of the Russian Federation, certain conditions for the appointment of non-production bonuses should be provided.

For example, as the justification for the payment of the bonus and its focus on generating income, you can specify that the bonus for the holidays is not paid to employees who have disciplinary misconduct. Therefore, the payment of such a bonus is aimed at increasing the interest of employees in the results of production activities. A similar condition for the payment of bonuses when resolving a dispute in court was a sufficient argument for the lawful attribution of such payments to labor costs (see, for example, resolution of the Federal Antimonopoly Service of the Moscow District of February 24, 2010 No. KA-A40 / 702-10).

It is also possible to justify the economic orientation of the premiums paid to non-smoking employees. Quitting smoking reduces the loss of working time. Therefore, payments to non-smokers are incentive. And if such bonuses are provided for by collective or labor agreements, they can be taken into account as expenses when calculating income tax. The legality of this position is confirmed in the decree of the FAS of the East Siberian District of June 24, 2014 No. A33-1611 / 2013.

In addition, if non-production bonuses are initially provided for by a labor (collective) agreement, then, it means that a potential employee takes into account the possibility of obtaining them when assessing the feasibility of working in a particular organization. Therefore, such incentive payments can help attract the necessary specialists to the organization. This means that these costs are economically justified. This was indicated by the Federal Antimonopoly Service of the Moscow District in a resolution dated June 17, 2009 No. KA-A40 / 4234-09. By the decision of the Supreme Arbitration Court of the Russian Federation of October 23, 2009 No. VAS-13115/09, it was refused to transfer this case for consideration by the Presidium of the Supreme Arbitration Court of the Russian Federation.

However, if an organization uses this point of view and takes into account the amount of non-production premiums in expenses when calculating income taxes, then, most likely, it will have to defend its point of view in court.

Include the amount of bonuses for labor indicators in tax accounting in the composition of labor costs (clause 2 of article 255 of the Tax Code of the Russian Federation).

Income tax: accrual method

If an entity uses an accrual basis, the way in which premium costs are recognized depends on whether they are direct or indirect costs.

If premiums relate to indirect costs, then they must be recognized at the time of accrual (clause 2 of article 318, clause 4 of article 272 of the Tax Code of the Russian Federation). If one-time bonuses are a direct expense, then take them into account as you sell products, works, services (paragraph 2, clause 2, article 318 of the Tax Code of the Russian Federation). Organizations providing services can take into account direct costs at the time of their accrual (paragraph 3, clause 2 of article 318 of the Tax Code of the Russian Federation).

As a rule, bonuses are related to indirect costs (Art. 318, paragraph 3, Art. 320 of the Tax Code of the Russian Federation). An exception is bonuses paid to employees directly involved in the production of products, the performance of work or the provision of services (for example, bonuses for production workers). They are referred to as direct costs. Such rules are established in paragraph 7 of paragraph 1 of Article 318 of the Tax Code of the Russian Federation.

Situation: can production organization to attribute all one-time premiums to indirect costs?

Answer: no, it cannot.

Organizations independently determine the list of direct costs (clause 1 of article 318 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated January 26, 2006 No. 03-03-04 / 1/60, Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3 / 2952). However, the division of costs into direct and indirect should be economically justified. Otherwise tax inspectorates can recalculate income tax.

So, consider the bonus accrued to employees directly involved in production as part of direct costs. Consider the organization administration bonus as an indirect cost.

An example of the reflection in accounting and in taxation of a one-time bonus accrued for production results. The payment of the bonus is stipulated by the employment contract. The bonus is paid out of expenses for ordinary activities. When calculating income tax, the organization applies the accrual method

Alpha CJSC applies a general taxation system (accrual method). The organization pays contributions for compulsory pension (social, medical) insurance in general order... Contributions for insurance against accidents and occupational diseases are calculated at a rate of 0.2 percent. The organization takes these contributions into account when calculating income tax in the month of accrual.

CJSC "Alpha" concluded with the manager A.S. Kondratyev is a fixed-term employment contract for the duration of a certain work (project). The term of the employment contract is from February 1 to March 31. The employment contract provides for the payment of a one-time bonus for the successful completion of the project.

The project was successfully completed on March 31st. Kondratyev was awarded a bonus of 50,000 rubles. On the same day, the bonus was paid to the employee.

The premium will enter the personal income tax base in March. Kondratyev has no children, so the standard tax deductions he is not provided.

The accountant reflected the accrual and payment of the premium as follows:

Debit 20 Credit 70
- 50,000 rubles. - a one-time bonus has been accrued to an employee;

Debit 20 Credit 69 subaccount "Settlements with the Pension Fund of the Russian Federation on the insurance part of the labor pension"
- 11,000 rubles. (RUB 50,000 × 22%) - contributions were calculated to finance the insurance part of the labor pension from the amount of the premium;

Debit 20 Credit 69 subaccount "Settlements with the FSS for contributions to social insurance»
- 1450 rubles. (RUB 50,000 × 2.9%) - contributions for compulsory social insurance were calculated from the amount of the premium;

Debit 20 Credit 69 subaccount "Settlements with FFOMS"
- 2550 rubles. (RUB 50,000 × 5.1%) - contributions for compulsory health insurance in the FFOMS were calculated from the amount of the premium;

Debit 20 Credit 69 subaccount "Settlements with the FSS for contributions to insurance against accidents and occupational diseases"
- 100 rubles. (RUB 50,000 × 0.2%) - accrued contributions for insurance against accidents and occupational diseases from the amount of the premium;


- 6500 rubles. (RUB 50,000 × 13%) - personal income tax withheld from the amount of the premium;

Debit 70 Credit 50
- 43 500 rubles. (RUB 50,000 - RUB 6,500) - a bonus was paid to Kondratyev minus personal income tax.

The amount of the premium and insurance premiums from it is included in indirect costs.

In March, Alpha's accountant included in expenses:

  • the amount of the accrued premium - 50,000 rubles;
  • the amount of contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases - 15,100 rubles. (11,000 rubles + 1450 rubles + 2550 rubles + 100 rubles).

Income tax: cash method

With the cash method, bonuses can be taken into account as expenses at the time they are paid to an employee (subparagraph 1 of paragraph 3 of article 273 of the Tax Code of the Russian Federation). Usually the organization pays the bonus in the month following the month of its accrual. Therefore, deductible temporary differences arise in accounting (clause 11 of PBU 18/02). They lead to the formation of a deferred tax asset (paragraph 14 of PBU 18/02).

An example of reflection in accounting and in taxation of a non-production one-time bonus. The bonus was paid out of other expenses. The organization uses a cash method

LLC "Trading Firm" Hermes "" applies the general system of taxation. The organization uses the cash method, pays income tax on a monthly basis.

The organization calculates contributions for insurance against accidents and occupational diseases at a rate of 0.2 percent.

Based on the order of the head, on the Day of the Trade Worker, all employees were paid bonuses in the amount of 10,000 rubles. The payment of bonuses for the Day of the Trade Worker is not related to labor achievements and is not provided for by labor (collective) agreements.

Trade Worker Day is the fourth Saturday in July (Decree of the President of the Russian Federation of May 7, 2013 No. 459). The bonus was accrued along with the salary for July. The bonus was paid on the 5 August deadline for paying salaries for July. On the same day, premiums for insurance against accidents and occupational diseases for July were paid.

Seller N.I. Korovina, like all employees, was awarded a bonus for the Day of the Trade Worker at the end of July. The amount of Korovina's income, calculated on an accrual basis from the beginning of the year, does not exceed the limit for calculating insurance premiums. Therefore, contributions to compulsory pension (social, medical) insurance are charged in accordance with the general procedure.

The premium will enter the personal income tax base in July. Korovina has no children, so she is not provided with standard tax deductions.

The accountant of the organization reflected the accrual and payment of the premium as follows.

In July:

Debit 91-2 Credit 70
- 10,000 rubles. - a one-time bonus has been accrued;

Debit 91-2 Credit 69 subaccount "Settlements with the Pension Fund of the Russian Federation on the insurance part of the labor pension"
- 2200 rubles. (RUB 10,000 × 22%) - pension contributions were accrued to finance the insurance part of the labor pension;

Debit 91-2 Credit 69 subaccount "Settlements with the FSS for social insurance contributions"
- 290 rubles. (RUB 10,000 × 2.9%) - social insurance contributions were assessed in case of temporary disability and in connection with motherhood in the FSS of Russia;

Debit 91-2 Credit 69 subaccount "Settlements with FFOMS"
- 510 rubles. (10,000 rubles × 5.1%) - the contributions for medical insurance in the FFOMS were assessed;

Debit 91-2 Credit 69 subaccount "Settlements with the FSS for contributions to insurance against accidents and occupational diseases"
- 20 rubles. (RUB 10,000 × 0.2%) - accrued contributions for insurance against accidents and occupational diseases from the amount of the premium.

In August:

Debit 70 Credit 68 subaccount "Personal income tax settlements"
- 1300 rubles. (RUB 10,000 × 13%) - personal income tax withheld;

Debit 70 Credit 50
- 8700 rubles. (10,000 rubles - 1,300 rubles) - the bonus was paid to the employee.

The premium is included in the accounting expenses in July. Due to non-recognition of the premium in tax accounting, a permanent difference arises - 10,000 rubles. It gives rise to a permanent tax liability:
RUB 10,000 × 20% = 2000 RUB

On July 31, the accountant reflected the emergence of a permanent tax liability:

Debit 99 Credit 68 subaccount "Calculations of income tax"
- 2000 rubles. - reflected a permanent tax liability related to the non-recognition of the amount of the premium in tax accounting.

The organization transfers insurance premiums to the budget in the month following the month of their accrual (up to the 15th day). Due to the fact that in accounting, contributions were accounted for in expenses in July, and in tax accounting in August, a deductible temporary difference arises - 2820 rubles. (1600 rubles + 600 rubles + 290 rubles + 310 rubles + 20 rubles). It leads to the formation of a deferred tax asset:
2820 RUB × 20% = 564 rubles.

Debit 09 Credit 68 subaccount "Calculations of income tax"
- 564 rubles. - reflected a deferred tax asset from the difference in expenses by the amount of insurance premiums in accounting and tax accounting.

The amount of the deferred tax asset will be written off in the month when the organization pays insurance premiums to the budget (in August).

Bonuses to subordinates are a common practice for domestic enterprises. For the accounting of premiums and their taxation, the types of premiums play an important role. The head of the company, as well as employees of the accounting department, need to be informed about the types of bonuses and their differences.

The concept of an award, its regulatory framework

A bonus is a special payment in financial or in-kind terms that is assigned to an employee in addition to his basic salary. Bonuses are understood to be awards for achievement in specific areas, often for performance in production.

Also, bonuses act as a way to stimulate employees to achieve maximum results from their work.

The procedure for paying bonuses at the enterprise is regulated by a local regulatory document - the Regulation on Bonuses. Also, this process can be regulated by the provisions of the collective agreement. In the event that the head of the company decides to establish a special individual procedure for bonuses, a specific labor agreement with the employee will act as a regulating document, in relation to whom the procedure for issuing incentive funds is established.

The management apparatus is obliged to accrue those bonuses that are established in regulatory documents or labor agreements with employees. Most often, additional funds are received by the following groups of subjects:

  • Directly management - for the performance of their duties as a whole;
  • The management apparatus (deputies and secretaries) - for the performance of their labor duties in general, as well as for the outstanding achievements of specific working departments and individual labor subjects;
  • Company employees employed in divisions - for personal achievements.

The main document regulating the award at the state level is the Labor Code of the Russian Federation. So, premiums as such are mentioned in Art. 129 of the Labor Code of the Russian Federation. The very definition of the concept is contained in Art. 191 of the Labor Code of the Russian Federation, there is also a provision according to which the premium can be paid by the employer, but is not a mandatory category.

The legislator does not provide for a specific procedure for the payment of bonuses. This procedure should be regulated locally. The situation considered is fixed in Art. 135 of the Labor Code of the Russian Federation.

Based on Art. 193 of the Labor Code of the Russian Federation, an employee cannot be deprived of a bonus if he has committed a disciplinary offense. At the same time, controversial cases about the volume and procedure for issuing incentive funds are regulated by Art. 381 of the Labor Code of the Russian Federation.

The main types of awards, their differences

Everything existing species bonus funds are classified according to various criteria. In particular, the types of awards are divided on the basis of the following classification criteria:

All provisions regarding the payment of bonus funds must be located in local regulations. In particular, information on the types of bonuses - in the regulations on bonuses.

The main difference between all classification signs is the frequency of premium accrual. In particular, it is lawful to provide employees with bonuses based on a fixed period in a local regulatory act or in a specific employment agreement with an employee.

Thus, most of the premiums are paid regularly and have no specific basis. Frequency is considered to be the factor that has the greatest impact on the accounting treatment of premiums, since the method of calculating the salary of an entity also depends on the frequency. Based on clause 15 of the RF PP No. 922 of 24.12.2007. "On the features of the procedure for calculating the average salary", there are such methods of accounting for bonus funds:

  1. If the premium is charged every month, the considered payments will be taken into account in the month when they were charged, but not later than one month following. It is understood that the annual reporting period it is impossible to take into account more than 12 awards. At the same time, it does not matter what the order of their issuance is: on some specific date of the month or an employee is given funds once every 2-3 months for several periods at once.
  2. If the bonus is accrued quarterly, they are also counted only once. That is, an employee may have only 4 quarterly bonuses per year.
  3. If the premium is issued once a year, then it is taken into account at any time, regardless of the date the funds were accrued. For example, if an employee took a vacation in April 2017, and the annual bonus for 2016 was calculated only in May 2017, the head of the company is obliged to recalculate the vacation funds and provide the subordinate with an unpaid amount.

Grounds for calculating various types of employee bonuses

The most common reason for awarding employees an award is responsible work, performed without violating safety regulations and production specifics.

Excellence awards are all about rewarding good results already achieved, and encouraging each individual employee to work harder in order to maximize productivity. At the same time, these provisions are used by employers as two separate grounds for calculating additional funds.

  1. The incentive type of premium is most often paid with a fixed regularity. It is assumed that the employee does not commit disciplinary offenses and fulfills the planned production in full. If the employee takes any illegal action, the management has the right on this basis to stop the regular payment of the bonus or any part of it, subsequently resuming the procedure. In fact, such a bonus is a significant part of the earnings.
  2. An incentive type of bonus is assigned to an employee if, in addition to complying with disciplinary rules and labor protection requirements, he / she has achieved outstanding results in production plan... In particular, the most common reason for such a premium is an additional payment for overfulfillment of the plan.

Taxation of various types of bonuses

It depends on the type of bonus due to employees whether it is possible to write off the amount in question to the costs of the enterprise, which will further reduce the profit indicator. These types of awards include:

  1. Regular bonuses, outstanding to employees for excellent work, are included in costs to reduce profits. In the event of a disputable situation, the manager will have to provide the tax inspector with a sufficient evidence base on the legality of including the bonus in labor costs.
  2. Amounts that cannot be expensed in order to reduce profits. Such bonuses are considered to be payments upon the occurrence of holiday(for example, an employee's anniversary), as well as earmarked funds (for example, financial assistance to subordinates). Based on Art. 270 of the Tax Code of the Russian Federation, they do not reduce the tax burden of the enterprise.

The procedure for calculating bonuses to employees

The general procedure for calculating the premium is in the following stages:

Features of the presentation (application) for bonuses

Documenting the receipt of the award by the employees is the responsibility of the head of the enterprise. For this, he writes a special application or presentation for bonuses.

For such a document, there is a separate form developed by human resources specialists... In the event that such a template is not available at the enterprise, the presentation for bonuses is drawn up as a memorandum.

The order of registration of the paper in question is as follows:

  1. In the head of the document, information is recorded about the manager who submits such paper. His name and position are indicated.
  2. Then, in the center of the sheet, the title is written, in the case of a presentation for a bonus, this is "Material incentives". Below is information about the employees who are entitled to the accrued bonus. After that, the name of the document itself is determined - "Presentation for bonuses" or "Memo".
  3. Data is provided on the factors on the basis of which the bonus is assigned, that is, information on the merits of a particular employee. The amount of funds assigned is also included.
  4. The paper ends with information about the compiler, his signature and stamp.

The procedure for paying bonuses to a dismissed employee

Bonus entitlements may arise during formal employment with a particular company. However, a bonus can be assigned to an employee in one month, after which, due to the current circumstances, an order for dismissal is issued.

In such situations, the former employee retains the right to receive the bonus that was assigned to him prior to the termination of employment. He also has the right to expect to receive it along with the money received upon leaving the post. At the same time, a decrease in the amount of bonus remuneration or refusal to pay it entails liability for the employer.

All payments of this nature must be made in a standard manner and within a specified time frame.

However, it is important to take into account that it is legitimate for the management to pay an incomplete amount of the bonus, since at the time of dismissal the person did not work for the full reporting period, which provoked the calculation of the required amounts, taking into account the limited number of working days.

Thus, the employer needs to be informed about the types of bonuses, since the ability to further influence the amount of income tax depends on which type is determined by the management.

For bonuses, the legislator has established special rules. Their violation can result in legal disputes, fines and losses for the company. Indeed, courts often reasonably come to the conclusion that the employer is obliged to pay a bonus to employees every month. Why this is happening, and how to draw up documents to avoid such a situation, read our today's article.

What is an award

It would seem, what can be difficult for the management of the company in order to establish bonuses? At first glance, all you need to do is decide for what and in what amount to pay additional amounts. But in practice, everything is much more complicated. This stems from the dual legal essence of the term "premium" itself.

The first mention of bonuses in the Labor Code is found in the article, in that part of it, which is devoted to the definition of the term “ wage". In it, the legislator says that the salary is like legal entity, includes three components. The first is the actual remuneration for work, the value of which depends on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed. The second is compensation payments(for example, for work in difficult conditions, at night, etc.). The third is incentive payments, among which the legislator directly names bonuses and other incentive payments.

It turns out that from the point of view of Art. Of the Labor Code of the Russian Federation, the premium is a part of the salary. This conclusion could have far-reaching implications. For example, mean that the employer is obliged to pay monthly bonuses to employees. After all, the payment of wages is one of the main obligations of the employer under the employment contract (Art. Labor Code of the Russian Federation).

However, if you read Labor Code further, you will find an article in it that also talks about bonuses. And at the same time classifies them as incentives for work, which are applied by the employer to employees who faithfully perform labor duties... That is, it does not at all follow from this article that the bonus is a part of the salary that any employee is entitled to.

This norm says that the wages of an employee are established by an employment contract. But at the same time, it is not established just like that, but in accordance with the employer's wage systems, which include:

  • sizes of tariff rates, salaries and official salaries;
  • the amount of surcharges and allowances of a compensatory nature;
  • incentive system of additional payments and allowances;
  • bonus systems.

As you can see, in the article of the Labor Code of the Russian Federation, the legislator himself separated the premiums from other incentive payments. This approach must be adopted by the employer who has decided to introduce a bonus system in his organization. That is, it is necessary to clearly establish which bonuses are included in the system of additional payments and bonuses of a stimulating nature and, by virtue of this, are part of the salary to which an employee who has fulfilled the monthly labor norm has every right. And what bonuses are rewards for work, and the decision on their payment can be made by the employer in each specific situation, taking into account certain factors.

How to apply for an award

This division must be carried out both at the level of the documents that govern the procedure for payments, and at the level of wording that are used in these documents. For example, bonuses that are part of wages should be logically placed in the section of the Regulations on remuneration (approved by the order for the organization), which refers to incentive bonuses and allowances. In this case, you can use the "binding" wording: "the premium is paid ...", "have the right to receive simultaneously with wages…" etc.

Such incentive bonuses are widely used in trade organizations to motivate sellers: the fulfillment of the sales plan is the basis for the payment of incentive premiums. And those who have not fulfilled the plan will receive a "bare" salary.

It is logical to place reward-incentives (one-time) in a separate document, the link to which will contain both the Regulation on remuneration and the employment contract. In this case, it is necessary to use "neutral" formulations: "the bonus can be paid", "by the decision of the head of the organization ...", "if there is financial capacity ...", etc.

And, of course, in relation to such bonuses, it is necessary to work out in detail the criteria and conditions of payment. For example, an employee's overfulfillment of the "personal" sales plan for the quarter by 10% may be the basis for paying him a bonus in the amount of RUB10 thousand, provided that the overall sales plan for the organization for the same quarter is fulfilled by at least 100% and at the same time, a profit of at least RUB1 million was obtained. As you can see, in this case, the premium is made dependent on three criteria: overfulfillment of the “personal” sales plan; fulfillment of the general sales plan; profit at a fixed rate. Failure to meet any of the criteria gives the employer the right not to pay the bonus.

The validity of this approach is confirmed by arbitrage practice... An example of this is the determination of the Supreme Court. In it, the judges pointed out that the controversial bonus, according to the text of the employment contract and the provisions of the local acts of the organization, was not a mandatory payment.

Thus, in the text of the employment contract, the wording “may be paid” was used, which, according to the judges, indicates that this payment does not have a guaranteed character. And the regulation on bonuses in force in the organization contained clear criteria that made it possible to clearly establish the cases of payment of the bonus and its size. And if the relevant conditions are not met, then the employer has every right not to pay the bonus.

It is important to pay attention to one more point, which is also discussed in the considered decision of the RF Armed Forces. Conditions for the payment of incentive bonuses should be objective, not subjective. That is, the employer cannot simply, at its discretion, pay the bonus to one employee and not pay another. In the dispute in question, the fact that the bonus for the months in question was not paid and other employees of the company (and not just the plaintiff) was accepted as one of the proofs of the employer's rightfulness.

Bonus payment rules

Bonus payment rules

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

Rules for the payment of premiums: types and existing regulatory framework

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

In accordance with part 1 of article 129 of the Labor Code of the Russian Federation, bonuses can be one of the components of wages. In this case, it is necessary that the bonuses are clearly spelled out, for example, in the provision on bonuses or an employment contract. It is in these papers that the rules for the payment of premiums are formulated:

    Achievements leading to the award;

    Methodology for calculating the amount of the premium;

    Conditions that prevent the accrual of incentive payments.

The bonus accrued in accordance with these documents becomes an integral part common system payment for work.

According to the frequency of payments, bonuses are divided into the following types:

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

    Periodic - paid at a specific time (for example, every month or quarterly);

    Annual - paid at the end of the year.

Monthly, quarterly and annual incentive payments are divided into production (for example, monthly premiums that are part of the salary) and non-production (for example, monthly bonuses for employees raising children). At the same time, awards are most often associated with the work achievements of employees. After all, very few employers can afford to issue bonuses that are inconsistent with the results of work.

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

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

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

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

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

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

    Vedomosti;

    Expense orders;

    Payment orders confirming the accrual of a bonus to an employee.

Features of bonuses are regulated by:

    Collective agreements;

    Bonus regulations;

    Internal labor regulations;

    Other documentation.


Rules for the payment of premiums and ways of documenting them

According to the legislative provisions, in practice, a number of methods can be distinguished that allow detailed rules for the payment of bonuses.

The first way

This is perhaps the most affordable of them all. It consists in issuing separate orders for bonuses for each case... The papers indicate the type of award, the grounds for its issuance, the list of persons who need to be encouraged, the amount of awards and the timing of their issuance.

This method has the following advantages:

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

    It is not required to agree on the amount of payments with each employee - you just need to bring to their attention the relevant orders, in which the employees must sign;

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

Moreover, there is a series negative aspects related to the issuance of separate orders for the issuance of premiums:

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

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

    If the differences between the bonuses of different employees are not supported by documents, this can be considered as non-compliance with labor laws and discrimination in the issuance of salaries and bonuses. After all, wages, including incentive payments, should be calculated based on the qualifications of the employee, the difficulty of the tasks solved by him, the quantity and quality of his work (Article 132 of the Labor Code of the Russian Federation).

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

    Used to reward for successful work;

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

    They are signed by the director of the company or his authorized representative, as well as by the employee who receives the award. After signing the order, entries are also made in the personal card (form No. T-2 or No. T-2GS (MS) and work book employee.

Second way

It means inclusion of rules for the payment of bonuses in an employment contract signed by the employee.

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

Nevertheless, this method of fixing the rules for the payment of premiums implies several serious flaws because it often does not reflect the needs of the employer:

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

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

    If the specific amounts of bonuses, the timing and frequency of their payment will be spelled out in employment contract, this will inevitably entail the employer's obligation to strictly comply with the terms of this contract. Any reductions or delays that worsen the employee's position will incur material and administrative consequences for the employer. If the labor contract does not include a clear list of violations that prevent the employee from counting on the bonus or allow it to be reduced, any such actions will be considered illegal. At the same time, the prescription of all these conditions in the labor contract, as already noted, will make the document too cumbersome and voluminous.

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

Third way

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

This method has the same benefits as incorporating bonus rules into the employee's employment contract. If you compare this and the previous method in detail, you can highlight a number of others:

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

    The collective agreement makes it possible to clearly and accurately prescribe in it all the rules for the payment of bonuses (amounts of remuneration, timing of payments, differentiation of bonuses, conditions for bonuses related to the achievement of certain labor indicators), as well as indicate violations that deprive employees of the right to a bonus or reduce its volume ... Bonus rates are enshrined in the collective agreement both in the section on the terms of remuneration (Article 41 of the Labor Code of the Russian Federation) and in an independent annex to the agreement, which should be named according to the content ("Regulations on bonuses, incentives, motivation, etc."). Such a document must be an integral part of the contract.

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

    Not all companies practice collective bargaining;

    The provisions of the collective contract must be agreed with the employees. The staff is usually represented by an elected representative (for example, the primary union). During the negotiation of the contract, it is necessary to follow the procedure set forth in Articles 36-38 of the Labor Code. It is worth noting that the provisions on salaries and bonuses are the most controversial, and it is often difficult for the parties to the contract to come to an agreement;

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

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

Fourth way

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

Among pluses a legally drawn up local normative act relating to bonus issues includes the following:

    In labor and collective agreements, only references to a local statutory act on bonuses (with a clarification of its name and date of adoption) can be indicated. This will allow not to set out the rules for the payment of bonuses in detail in labor and collective contracts and not to make adjustments to them when the procedure for bonuses is changed;

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

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

However, with this method, there is also a series cons:

    The employer must strictly comply with all the conditions and obligations prescribed in the document. And since the payment of bonuses depends not only on compliance with the conditions of bonuses, but also on the prevention of violations in work, these negative factors are minimized;

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

If you decide to pay bonuses to employees on the basis of the local normative act "Regulations on Incentives", your next step should be to determine the types of bonuses to which this document applies.

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

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

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

General Provisions

This section prescribes the goals of issuing bonuses - for example, improving labor productivity through material incentives for employees to increase target indicators. Here it is worth clarifying the circle of persons falling under the Regulation.

Types of premiums and sources of payment

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

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

    Performance awards labor activity(for example, for a certain period of service, for exceeding the norm, for the introduction of new technologies, etc.);

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

The provisions should be formulated as clearly and clearly as possible - this will help avoid disputes over the grounds for issuing prizes.

In the same section, it should be clarified which categories of employees are eligible for incentive payments, in what time frames are issued (once a month, quarter, year), and also indicate the frequency of bonuses (regular or one-time).

Here it is also worth registering a clause on taxes that are imposed on premiums. Funds for this item can be part of the selling expenses and average earnings of employees, or they can be excluded from these items and allocated from the office's profits after other taxes have been paid.

Sizes of premiums

They can be fixed by a document or calculated using a percentage formula. To document the amount of the premium, you need to clearly state the indicators on which its volume depends.

Such indicators are quantitative and qualitative. The former are expressed in percentage terms and are directly dependent on the timing of the work, output standards, etc. Qualitative parameters, respectively, are determined by the improvement in the quality of labor, cost savings in relation to the specified standards.

These parameters may also depend on the size of the profit, compliance with the contract, an increase in production indicators. All these criteria should be very detailed and correctly stated in the regulations; they should be different for each category of employees and for different divisions of the office.

Procedure for issuing prizes

This section reflects the following parameters:

    What documents regulate bonuses to employees;

    What are the conditions and rules for paying the premium;

    What is the amount of bonuses for each category of employees (for example, for employees who did not work the full number of working days of the month due to military fees, admission to university, retirement, layoffs due to staff reductions or other valid reasons, as well as due to recent taking office).

The same paragraph indicates the grounds for deprivation of the premium, as well as a list of securities that must be compiled for this.

In the final part, the timing of payments is prescribed (on the day the salary is issued, upon a certain achievement, etc.)

Final provisions

Here, the procedure by which the document comes into force, the period of its validity, and also the responsibility for its non-fulfillment are described in detail.

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

Order for the payment of a bonus

Bonuses are paid to employees based on the order of the head. It should describe in detail who receives the award, for what merits and in what volume. Based on clause 24 of the Rules for maintaining a work book, after the issuance of an order the following information is indicated in the labor book:

    On the presentation of certificates and thank you letters, assignment of special titles and awarding with other distinctions, which are produced in the company;

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

The order of the head can concern only one employee or the whole group. One way or another, the order must state which clause of the provision on bonuses it refers to, what volume and procedure for issuing bonuses is implied. Employees get acquainted with the order and sign under it.

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

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

In order to attribute the incentive payment to expenses that reduce the taxable base of income tax, you need to pay attention to the unified form of primary accounting of paperwork on wages, adopted by the State Statistics Committee of the Russian Federation.

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

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

Rules for the payment of bonuses: taxation and accounting

When talking about employee incentives, you shouldn't forget about taxes. Bonuses relate to the employee's income item, respectively, they are taxed in the same way as other types of employee profits - personal income tax must be paid from bonuses under paragraph 1 of Art. 210 of the Tax Code of the Russian Federation.

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

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

    With prizes issued by the highest authorities of Russia for special achievements in the areas approved by these authorities.

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

Awards are accounted for based on their sources.

So, incentives that are issued in accordance with labor contracts or local regulations and at the same time are associated with an increase in the quality of production are prescribed as follows: D 20 "Main production", 23 "Auxiliary production", 25 "General production costs", 26 "General business costs "- K 70" Payments with staff on remuneration ".

Incentives that are issued in accordance with labor contracts, local regulations and at the same time are not directly related to improving the quality of production (for example, for organizing corporate events), are carried out on the debit of account 91 "Other income and expenses", subaccount 2 "Other expenses" in correspondence with account 70.

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

Also, incentives can be issued from targeted funding funds. In such situations, they are taken into account by posting D 86 "Target financing" - K 70.

The employer's liability for violations of the rules for the payment of bonuses

Employers who violate the rules for the payment of bonuses may face various kinds of liability.

Failure to comply with labor legislation is punishable by:

    Administrative responsibility, in accordance with part 1 of article 5.27 of the Code of Administrative Offenses Russian Federation(Code of Administrative Offenses of the Russian Federation). Failure to comply with labor laws official may result in an administrative fine of up to 50 minimum sizes wages. If the violation is committed repeatedly, the person is threatened with disqualification - deprivation of the right to occupy high positions in any firm (part 1 of article 3.11 of the Administrative Code of the Russian Federation) for a period from one to three years (part 2 of Article 5.27 of the Administrative Code);

    Forfeiture of premiums can be considered in court(by a magistrate) in the presence of delays in the basic salary and other offenses in the field of labor legislation (Article 142 of the Labor Code of the Russian Federation). And article 236 of the Labor Code states that if the employer delays the employee's salary, then later he will have to pay it, taking into account interest - the so-called monetary compensation- in the amount of at least 1/300 of the current refinancing rate of the Central Bank of the Russian Federation. The percentage is calculated from the total amount of the delayed salary for each day of delay, including the day on which the salary was due to be issued and the current date;

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

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

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

1) Terms of payment of premiums

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

How does this rule correlate with the issuance of premiums? Will it really be impossible to give out a promotion based on the results of, for example, April after May 15? Is it true that first quarter incentives must be issued by March 15th? What are the deadlines for issuing annual bonuses? These questions are of great concern to employers who have read the new documents. Indeed, before the firms summed up the work periods in the second half of the following months, respectively, and bonuses were calculated much later.

  • Explanations of the Ministry of Labor

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

  • Letter of the Ministry of Labor dated 08.23.2016 No. 14-1 / в-800

The Letter of the Ministry of Labor of Russia dated 23.08.2016 No. 14-1 / B-800 proposes the following interpretation of article 136 of the Labor Code of the Russian Federation: the term for issuing bonuses is fixed in the company's own documents no later than 15 days from the end of the period for which the bonus is charged. Thus, the firm must issue an incentive on the 15th day of the month following the period in which the bonus was awarded.

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

  • Information of the Ministry of Labor dated 09.21.2016 No. b / n

On September 21, 2016, another clarification was published on the website of the Ministry of Labor regarding the new deadlines for the issuance of remuneration. It states that deadlines are limited to fifteen calendar days only for salaries paid twice a month.

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

The main conclusion: the timing of the issuance of bonuses for different periods can be prescribed by local regulations and collective contracts. So, if you decide to indicate in the company's internal document that monthly premiums will be paid in the middle of next month, and annual premiums not earlier than March of next year, this will not contradict the new clauses of the Labor Code of the Russian Federation.

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

  • Bonus regulations

The main way to insure against disputes with employees and labor inspectors is to clearly prescribe all points related to bonuses in the company's internal documents. It is best to specify the timing of payments for each type of premium separately - we are talking about monthly, quarterly or annual remuneration.

2) Terms of accrual of premiums

Here are examples of wording that can be specified in the "Terms of issuance of bonuses" section of the Regulations on bonuses:

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

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

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

3) Terms of payment of premiums

If we talk about the new terms for the issuance of bonuses, they can be indicated as follows: “Romashka LLC issues incentives for different periods until the 15th day of the month following the calculated one.

It is imperative to indicate the exact dates of issue. This is required by the explanations of the Ministry of Labor dated 09.21.2016 No. b / n.

4) Dates of premium payments

Again, we remind you that all provisions on the timing of bonuses need to be written in the internal document on incentives (rules for paying bonuses), then there will be no problems with issuing remuneration under the new law of October 3, 2016.

Examples of

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

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

5) Results

The explanations of the Ministry of Labor concerning the timing of the issuance of incentives and, in general, the rules for the payment of bonuses, are very attractive for employers - they allow them to pay bonuses in terms not specified in new edition article 136 of the Labor Code of Russia. However, it should be borne in mind that the explanations of the Ministry of Labor are only comments on the new provisions in force from October 3, 2016, they in no way cancel their effect.

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

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

The employee should find out about what bonuses are paid in the company when hiring. Moreover, this applies not only to production bonuses, which can be awarded for the fulfillment of some obligations, but also one-time bonuses - to a wedding, birth of a child, graduation from university and other events.

  • are used to register and record incentives 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 an authorized person;
  • are announced to the employee against receipt.

On the basis of 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 (bonuses), it is allowed to exclude from Form T-11 the requisite “in the amount of ______ rubles. _____ cop ".

When filling out 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 the 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 privileged, also in the amount of 4,000 rubles, increasing from the beginning of the year, a gift.

Arbitration practice shows that a gift is not money, but a thing. Nevertheless, sometimes the tax office regards it as a gift and money. Therefore, you need to be prepared for the ambiguous approach of the tax authorities 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, additional payments and incentive payments, are mandatory for inclusion in an employment contract.

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

The conditions for bonuses can be correctly indicated in the employment contract in the following ways:

  • Indicate the bonus in the employment contract.

This option is rarely used, since 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 of the employee's readiness 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 can be the amount that is multiplied by certain factors, depending on what work is performed by the employee, where he works (for example, in the Far North).

If the bonus is spelled out in the employment contract, then the company has no right not to pay it. Otherwise, the employee can go to 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 awarded. However, it is even more difficult to amend a collective agreement than to a labor agreement. Therefore, most organizations choose the third option.

  • Develop a Regulation on bonuses.

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

Bonus regulations

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

  • general provisions (who is entitled to receive prizes, according to what rules they are distributed, etc.);
  • sources of bonuses (if bonuses are paid at the expense of special purpose funds or earmarked income, then it is necessary to indicate the sources of bonuses, since such bonuses are not taken into account in expenses for the purpose of calculating income tax ();
  • indicators of bonuses;
  • a circle of rewarded persons (accounting department, sales department, branch in Samara, repair department, etc.);
  • the frequency of bonuses (different circles of the awarded persons may have different periods for calculating the bonus - monthly, quarterly, etc.);
  • the amount of the premium or percentage;
  • conditions for the reduction and non-payment of the premium (delay, non-fulfillment job description, violation of safety regulations, etc.).

Sometimes in the Regulations on Bonuses, the basis for the bonus is written. However, so that the labor inspectorate does not have unnecessary questions, it is better to avoid the word "depreciation" and use the terms "increasing coefficient" and "decreasing coefficient".

Deprivation of premium for misconduct

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

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

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

If in the billing period several premiums were accrued for one indicator, then one premium is included. Let's say that sales managers, depending on sales, are awarded three bonuses: 1% from the sales volume, 0.5% from sales as an incentive for particularly successful managers, and 5% from 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 the weekend, then you need to include both bonuses, because these payments go according to different indicators.

  • bonuses for a period of work exceeding one month (for example, quarterly), but not more than a 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. One for each indicator is included (for example, if a bonus was paid based on the results of work for a quarter and there was also a bonus to individual employees for completing urgent tasks).

  • premiums for a period greater than the calculated

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

For example, it can 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.

  • year-end award

As a rule, such a premium is charged in February. In this regard, the question often arises: what to do if an employee quit at the end of January? Do I need to charge him a bonus in this case? The answer to the question is contained in the company's internal documents. 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 it is stated in the internal documents that an employee who quit before the bonus is accrued is not entitled to it, then the employee is not entitled to claim the payment. The legislation on this issue does not provide guidance.

According to 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?

The Appellate Ruling of the Supreme Court of the Republic of Karelia dated September 25, 2018 No. 33-3344 / 2018 considers the situation when the employer, having issued an order on the annual bonus, which was paid taking into account the hours worked, did not add to 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 placed in an unequal position with the others) and collected a bonus from the company.

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