What is the base amount of the premium? How is the monthly premium calculated and paid? Incorrect wording in documents

With regard to bonuses and other similar remunerations to employees, clause 15 of the Regulation on determining average earnings formulates a special accounting procedure when calculating average earnings. It depends on what bonuses are paid to employees. The regulation provides for three options:

• monthly;
• for a period of work exceeding one month (for example, quarterly or semi-annual);
• based on the results of work for the year, accrued for the calendar year preceding the event in connection with which the employee is paid average earnings.

Let us immediately make a reservation that we are talking only about those bonuses that are reflected in the regulation on wages (bonuses), collective, labor contracts or in other local regulations companies. In this case, these payments are included in the wage system. So, they must participate in the calculation of average earnings. This also applies to premiums that are not directly related to labor activity employees, for example, paid for a professional holiday, company anniversary, etc. If the condition for the payment of such bonuses is specified in these documents, then they will be included in the remuneration system and participate in the calculation of average earnings. And regardless of the frequency of their payments. The main thing is that these premiums are accrued in the billing period. The Ministry of Health and Social Development of Russia thinks so too (). On the contrary, they do not participate in the calculation of the average earnings of bonuses that are not provided for by the named documents.

() letter of the Ministry of Health and Social Development of Russia dated 10/13/2011 No. 22-2 / 377012-772

Monthly bonuses

Example

From January to November of the current year, Ivanov received monthly bonuses for achieving planned targets in the amount of 3,000 rubles. and for overfulfillment of the plan in the amount of 2000 rubles. At the same time, in September, Ivanov was awarded 2 bonuses for overfulfillment of the plan (2,000 rubles and an additional 2,000 rubles). The total amount of premiums amounted to 57,000 rubles.

Average earnings will include:

11 bonuses for achieving planned targets in total:

3000 rub. × 11 months = 33,000 rubles;

11 bonuses for overfulfillment of the plan in total:

2000 rub. × 11 months = 22,000 rubles.

The total amount of premiums involved in the calculations will be:

33,000 + 22,000 = 55,000 rubles

An additional bonus for overfulfillment of the plan, accrued in September (2000 rubles), is not taken into account when calculating average earnings.

Premiums for a period exceeding one month

Example

In December of this year, Ivanov, an employee of Salyut CJSC, was sent to business trip. The billing period is 12 months. Therefore, it includes the time from December 1 last to November 30 of the current year. The settlement period has been fully worked out by Ivanov.

For production indicators Ivanov in the current year accrued:

In April - a quarterly bonus in the amount of 6,000 rubles;

In July - semi-annual in the amount of 9,000 rubles;

In October - nine-monthly in the amount of 7000 rubles.

The calculation of average earnings will include all the above bonuses, since they are accrued for a time that does not exceed the billing period.

Their total amount, taken into account in the calculation of the average salary of an employee of ZAO Salyut Ivanov, will be:

6000 + 9000 + 7000 = 22,000 rubles

The second option is that bonuses are accrued for a period exceeding the calculated one. In such a situation, they are taken into account only in the monthly part for each month of the billing period.

Example

In July of this year, Ivanov, an employee of Salyut CJSC, was sent on a business trip. The billing period set by the company is 6 months. Therefore, it includes the time from January 1 to June 30 of the current year. The settlement period has been fully worked out by Ivanov.

For production indicators in the current year, Ivanov was awarded:

In January - a nine-month bonus in the amount of 12,000 rubles,

In April - quarterly in the amount of 6,000 rubles.

The nine-month bonus will be included in the calculation of average earnings only in the part that falls on each month of the billing period. The amount of this premium is included in the calculation in the amount of:

12 000 rub. : 9 months × 6 months = 8000 rubles.

The quarterly bonus will be included in the calculation in full, that is, in the amount of 6,000 rubles.

The total amount of the bonus, taken into account when calculating the average salary of an employee of CJSC "Salyut" Ivanov, will be:

8000 + 6000 = 14,000 rubles

Annual bonuses and bonuses for a period exceeding a year

Example

In February 2013, Ivanov, an employee of Salyut CJSC, is sent for training while maintaining average earnings. The billing period is 12 months. Therefore, it includes the time from 02/01/2012 to 01/31/2013. The settlement period has been fully worked out by Ivanov.

In February 2012, Ivanov received an annual bonus of 30,000 rubles. according to the results of work for 2011. In this situation, the amount of the bonus is not taken into account when calculating average earnings.

Moreover, if a particular premium falls on a period exceeding the settlement period, then it is included in the calculation according to the general rules, that is, only in the monthly part for each month of the settlement period.

Example

In June 2013, Ivanov, an employee of Salyut CJSC, was sent on a business trip. The billing period is 12 months. Therefore, it includes the time from 06/01/2012 to 05/31/2013. The settlement period has been fully worked out by Ivanov.

In January 2013, Ivanov received a bonus of 30,000 rubles. for the results of work in the 2nd half of 2011 and in 2012 (that is, for 18 months). The billing period is only 12 months. Therefore, in the calculation of average earnings, only a bonus in the amount of:

30 000 rub. : 18 months × 12 months = 20,000 rubles.

Bonuses for not fully worked hours

Example

Salyut CJSC has a five-day 40-hour work week with two days off (Saturday and Sunday). According to production calendar The number of working days in the current year was:

In January - 16 days;

In February - 20 days;

March has 21 days.

An employee of the company Ivanov was given a salary of 40,000 rubles. In doing so, he worked:

In January - 11 days (5 days - vacation at your own expense);

In February - 20 days;

In March - 19 days (2 days - temporary disability).

The regulation on bonuses adopted in the company provides that in case of conscientious performance job duties the employee is paid a production bonus in the amount of 20% of his official salary.

Situation 1

According to the regulation on bonuses, the amount of the bonus is calculated in proportion to the hours worked. Wage Ivanov will be:

in January

Prize amount:

(40,000 rubles × 20%) : 16 days × 11 days = 5500 rubles;

in February

Prize amount:

(40,000 rubles × 20%) : 20 days × 20 days = 8000 rubles;

in March

Prize amount:

(40,000 rubles × 20%) : 21 days × 19 days = 7238 rubles.

In this situation, when determining the average earnings, the amount of the bonus is not recalculated if the period for which it is accrued is included in the billing period.

Situation 2

According to the provision on bonuses, the amount of the bonus is calculated in a fixed amount.

Ivanov's salary will be:

in January

40 000 rub. : 16 days × 11 days = 27,500 rubles;

Prize amount:

in February

40 000 rub. : 20 days × 20 days = 40,000 rubles;

Prize amount:

40 000 rub. × 20% = 8000 rubles;

in March

40 000 rub. : 21 days × 19 days = 36,190 rubles;

Prize amount:

40 000 rub. × 20% = 8000 rubles.

In this situation, when determining the average earnings, the amount of the bonus is recalculated in proportion to the amount worked in the billing period.

If bonuses are accrued to an employee in proportion to the time worked in the billing period (situation 1), then when calculating the average earnings, they are taken into account in full. If bonuses are not related to the amount of time worked by one or another employee in the billing period (situation 2), then they are included in the calculation of average earnings “in proportion to the time reflected

botanical in the billing period "().

() Clause 15 of the Regulations

The main mistake is to recalculate the amount of the bonus in proportion to the amount of time actually worked by the employee in the period for which this payment was accrued. For example, the bonus for March is recalculated in proportion to the time worked in March, for April - in April, etc. This recalculation procedure is contrary to the Regulations. As we said, it provides that the calculation includes the time worked in the entire billing period. The amount of the premium taken into account when calculating earnings, the Ministry of Health and Social Development of Russia () proposes to be determined by the formula:

() letter of the Ministry of Health and Social Development of Russia dated 06/26/2008 No. 2337-17

Example

Salyut CJSC has a five-day 40-hour working week (8 working hours a day) with two days off (Saturday and Sunday). In December of this year, an employee of the company Ivanov was sent on a business trip for 7 working days. The billing period is 12 months. Therefore, it includes the time from December 1 last to November 30 of the current year.

The employee is set a monthly salary of 30,000 rubles. In addition, for the fulfillment of established labor standards and high performance indicators, he is paid a monthly bonus in a fixed amount of 5,000 rubles.

The amount of premiums to be distributed is 60,000 rubles. When calculating average earnings, bonuses are taken into account in the amount of:

60 000 rub. : 250 days × 231 days = 55,440 rubles.

Ivanov's average daily earnings will be:

(338,990 rubles + 55,440 rubles) : 231 days = 1707 rubles / day

For 7 working days of a business trip, he should be credited with:

1707 rub./day × 7 days = 11,949 rubles.

Based on the reference book

Information about the bonus will be useful to the company's management, accountant and employee, who will be able to demand the due amount of the bonus if the conditions prescribed in the constituent documentation are met.

General information

Let's understand the concept and find out in which regulations it is worth looking for answers.

What it is?

Bonuses - payments in monetary terms to an employee of an enterprise in excess of the basic salary. This is a reward for achieving a certain result, for fulfilling duties, etc.

It is also a method of stimulating the growth of achieved indicators. The bonus system is developed by representatives of the labor and salary department, or the employee development service, and then it is approved by the company's management.

Provisions on bonuses - an independent local regulatory act of the enterprise or an appendix to. General position is the basis for the development of provisions on bonuses for a structural unit.

It is possible to establish an individual bonus in accordance with what is drawn up between the individual and the employer.

The management is obliged to accrue and pay bonuses, which are provided for in the contract. Most often, the following persons receive awards:

Types of bonuses to employees

The reward system should link several elements. It can be realized thanks to:

• bonus indicators;
• conditions;
• sizes;
• determination of the circle by the employee who is entitled to the bonus;
• payment frequency.

What types of bonus payments of a stimulating nature when bonuses to employees can be? Allocate:

The form of payment can be:

• monetary;
• commodity (gift in the form of household appliances, nominal watches, a certificate to a beauty salon, etc.).

In accordance with the assessment of performance indicators, the following are distinguished:

According to the methods of accrual, the premium is divided into:

The periods for paying bonuses depend on:

• features of the work of the company, the entire division or an individual employee;
• the nature of the bonus indicator;
• keeping records of the results of work for specific periods.

There are:

If we consider the intended purpose of bonuses, then we can distinguish the following groups of systems:

Current regulatory framework

The Labor Code provides for incentive payments to employees in the form of bonuses (). The definition of the bonus is contained in, which says that it can be paid by the employer, but does not apply to mandatory transfers.

The employer does not have the right to deprive the employee of the bonus if there has been a violation of discipline ().

The legislative documents do not detail how bonuses should be paid - employers themselves have the right to regulate this issue ().

Disputes about the size and accrual - a labor dispute, which is considered in. The form of payments is stated in.

The primary documentation of the company, which is intended for accounting for the purpose of taxing profits of labor costs in the form of bonuses, is:

• , which confirms the transfer of the bonus to the employee.

Features of the award are considered:

• in collective agreements;
• in internal labor regulations;
• in other guidance documents

How are employee bonuses calculated?

The salary is accrued to the employee for those labor obligations that he fulfills in accordance with job descriptions. Bonuses are provided in cases where a certain result is obtained at the end of, for example, a month.

In individual firms, the size of bonuses is set when the plan is fulfilled or exceeded. All cases in which an employee can count on receiving a bonus are spelled out in collective agreements.

Documents are attached to the internal regulations, signed by all employees of the organization. Thus, they agree to the terms that are being considered.

Leaders structural divisions enterprises write a memorandum addressed to the general director of the company. It reflects:

• information about the employee;
• the amount of the payment (as a percentage of salary or in a fixed amount);
• results that have been achieved (for which remuneration is paid)

The accountant is responsible for the execution of the document, which calculates the salary. The order must be certified by the signatures of the management, the seal of the company is affixed. The employee gets acquainted with the contents of the document and puts his signature.

The bonus will be issued along with the salary according to the payroll. Remuneration is an integral part of earnings, but its amount is written out in separate lines with its own income code.

So, consider the basic procedure for calculating bonuses to an employee:

1. The management issues an order for.
2. From the accrued amount, it is worth deducting the tax on the income of an individual.
3. When drawing up employment contracts, it is reflected when it is possible to accrue a bonus, in what amount the payment will be made.
4. When rewarding employees, it is worth compiling a list of persons to whom incentive funds will be paid. The list is signed by the head of the company. The bonus may be issued without taking into account when the salary is transferred.
5. If an individual has a stable income, the bonus will be calculated as a percentage: the salary is multiplied by the percentage of the bonus. For example, the salary is 30 thousand rubles, and the bonus is 40%. Then the calculation will be as follows: 30 thousand * 40% \u003d 12 thousand - this is the premium, from which 13% (income tax) is deducted. As a result, a non-handed person will receive 10,440 rubles.
6. If an employee works from output, then earnings are multiplied by the percentage of bonuses and 13% is subtracted.
7. When accrual is carried out in a fixed amount, it is necessary to subtract 13% from such a payment. The result is the means that the employee of the company should receive.

Let's take a closer look at the award order. This is a structured form that must be filled out according to the rules. Document structure:

• general provisions;
• the size of the premium;
• rules for issuing funds;
• circumstances that are the basis for reducing the bonus payment.

The first section contains the goal of rewarding an employee - good performance indicators, quality of work, modernization of the capacity and equipment used in the organization.

They reflect the rate, size, accrual technique, the framework in which the calculations of fulfilled obligations will be made. The order must contain information about the unit, profession, methods, principles for calculating remuneration.

A large enterprise describes all the indicators of departments, a small one - only 3. The formation of all indicators is carried out on the basis of special applications that provide for the procedure for paying bonuses to an employee.

The amount of the bonus should be fixed in the sections on the rules for bonuses for the amount of work performed. The order reflects information about the rules for issuing, the person responsible for the execution of the document is determined.

There is also an additional section where they fix the order of charges for separate work which is carried out in accordance with the employment contract. It can be bonus payments to a significant date.

Do I need to write an application (sample)

The documentary justification for the promotion is carried out by the head of the company - he writes an application for the award. Such a document is called a submission for a bonus. Forms are developed by clerks of the company.

If such a form is not installed at the enterprise, the application is written in the form.

How to submit an award:

1. The header reflects the data of the director, information about the head, who submits the form, the position held
2. Enter the title (financial incentive) and data about the person to whom the bonus should be awarded. Indicate the name of the document - a presentation or a memo.
3. Information is provided on the merits for which the employee is entitled to a bonus, as well as a request for the accrual of the amount of remuneration (prescribe its amount if the director does not determine it).
4. Information about the compiler is entered.

Retirement payouts

Should the company pay a bonus to an employee who has already been fired if the order was created after the person left the company, while the bonus is issued for a specific time of work (year, quarter, month) upon achieving certain results?

The rights to the bonus may arise until the moment of dismissal. But to accrue such an amount, it is worth summing up the results of the company's activities for a specific period. This means that the employer will not be able to pay such funds until the person leaves.

In legislation Russian Federation there are no provisions that would prohibit the payment of bonuses to dismissed personnel if the right to such arose earlier - when the person was still working.

In addition, failure to pay or reduce the amount of remuneration is an illegal act. This means that the employer must fulfill its obligation to pay bonuses to the dismissed employee of the enterprise.

The payment is made within the terms stipulated by local acts, even at the end of the year. It will be necessary to adhere to the bonus rules reflected in.

The employer cannot include a clause stating that upon dismissal, the employee will be deprived of the right to a bonus (). It is not allowed to discriminate an employee in any way when paying wages and in accordance with.

But there is such a nuance - the company's management may not pay the full amount of the premium. If the person worked for half of the billing period. The calculation will be based on hours worked.

Often, the provisions prescribe the condition that the bonus payment is made in full if the employee leaves the company for a good reason (when moving, conscripting into the army, leaving for a well-deserved rest due to age, etc.).

Unearned copayment reserve

The unearned premium reserve is considered to be a part of the BSP that comes under an agreement concluded and valid in the reporting periods, as well as during the validity of insurance contracts, which goes beyond the reporting period.

The reserve of unearned premiums is referred to in. RNP is formed to guarantee the fulfillment of the assumed obligation under the contract that did not end in the reporting periods.

This is an insurance premium that is accrued in accordance with contracts that are valid within the billing period, and refers to the time of the contract, which goes beyond the reporting period.

Risk premium

The risk premium is an additional return that is paid to investors above the limit that can be transferred on a risk-free financial transaction. Such income increases in proportion to the increase in the risk of capital investments.

It does not take into account the overall level of investment risks for a particular investment instrument, but the systematic risk, which is determined by beta coefficients.

Reflection in accounting (postings)

When rewarding employees, the accountant will need to make the following entries:

When drawing up a collective agreement, the company has the right to apply the system of additional payments in the form of bonuses.

And if this is stated in the primary documentation, the employer cannot evade paying the due amount to the employee who has fulfilled the necessary conditions.

Income tax payers in Russia are those individuals- citizens and individual entrepreneurs who are tax residents of the country and receive any income (Article 207 of the Tax Code of the Russian Federation). At the same time, these receipts can have both natural and monetary form. Bonuses, in fact, are also the income of a person that he receives according to ...

Relations between employers and their employees are regulated by articles in the Labor Code of the Russian Federation. It is the provisions of this document that are the basis for the work of all enterprises in the territory of the Russian Federation.

Therefore, according to the current legislation of the Russian Federation:

Awards can be either general or individual. Therefore, in order to avoid various disputes, all the nuances must be recorded in the normative act of the enterprise or in the collective agreement.

Why do they give an additional payment to the base accruals?

The amount of the bonus, as well as the grounds for its payment, is established by the employer independently, or in agreement with the representative labor collective. The enterprise may have installed its own depending on the type of activity, the profitability of the company and even the attitude of the head to the encouragement of his employees.

The actions of employees for which it is best to pay them bonuses, and the reasons for encouraging, not directly related to the success of employees:

1. The bonus is given for hours worked. This type of bonus is accrued to employees if they have worked for a whole month without sick days or without days off at their own expense;
2. can be rewarded for a job well done. This type of bonus is used not only as an encouragement, but also is a kind of incentive for work in the future;
3. bonuses accrued in connection with holidays and solemn dates.

Why might they refuse?

The accrual of bonuses most often depends on the quality of the employee’s work, his contribution to manufacturing process or themselves professional achievements. Each enterprise sets its own criteria and (you can find out what are the indicators for bonuses and the criteria for evaluating the work of the chief accountant). But in any case, the employer determines the need to pay a bonus based only on the results of the employee's work.

Based on this, it must be said that it is impossible to reward an employee only for the fact that he has higher education or a particular speciality.

Grounds for employee remuneration

The bases that can be indicated in can be indicators:

• for the implementation of the work plan;
• for significant achievements in work;
• for the timely submission of reports;
• for the performance of particularly responsible work;
• for the initiative shown;
• for a job well done (you can find out what are the criteria for evaluating good work and what is the procedure for encouraging such employees);
• for holding certain events;
• for advanced training.

In accordance with Art. 236 of the Labor Code of the Russian Federation, the head is responsible for the timely payment of bonuses.

Art. 236 of the Labor Code of the Russian Federation provides for certain liability for delayed payments.

Article 236 of the Labor Code of the Russian Federation. Material liability employer for the delay in payment of wages and other payments due to the employee

If the employer violates the established deadline, respectively, for the payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with the payment of interest ( monetary compensation) in the amount of not less than one hundred and fiftieth of the key rate in force at that time Central Bank the Russian Federation from the amounts not paid on time for each day of delay starting from the next day after the due date of payment up to the day of actual settlement inclusive.

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

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

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

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

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

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

Incorrect wording in documents

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

Since the provision on bonuses must contain all the indicators that are the basis for the payment of incentives, then, accordingly, when compiling a memo or a document for submitting a bonus, it is necessary to correctly indicate the reasons for the accrual of bonuses.

The information indicated in the document for submitting a bonus does not correspond to the established indicators, it may be recognized as an incorrect wording of the grounds.

For example, an enterprise accountant, unlike a driver, cannot simply be rewarded for Good work. This would be considered an incorrect statement of justification. In this case, the manager can justify the payment of a bonus for the timely submission of reports.

Thus, to summarize all of the above, the grounds for calculating bonuses to employees are an integral part of the entire procedure. But, in addition to the correctness of the presentation, the main point is the presence in the documents fixing labor Relations at the enterprise, the conditions for the payment of bonuses. Indeed, only in this case, monetary incentives, in accordance with paragraph 2 of Art. 255 of the Tax Code of the Russian Federation will be related to wage costs.

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

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

Important! The monthly bonus is presented in the form of a monetary reward or incentive for an employee of the company, and is usually paid if he has shown good results in his work.

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

Monthly rewards can be presented in two forms:

• production, which are part of the salary itself, therefore, are related to the amount of work performed by the employee;
• non-production, for example, a salary increase is given due to the presence of an employee with a minor child or other reasons for the payment of this bonus.

Both types are paid only at the initiative of the employer. How to carry out an operation for accruing and paying a monthly premium in 1C - see this video:

How is the monthly premium calculated?

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

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

Article 114. Annual paid holidays

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

Formula and calculation example

A simple formula is used to calculate:

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

For example, an employee of an organization has a salary equal to 35 thousand rubles, and for a month he worked 22 days, but he did not come to work for 3 days, because for personal reasons he was forced to take leave without pay. In this case, the amount of the premium is: 35,000/22*19=30227 rubles.

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

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

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

How performance bonuses are calculated and calculated

Some responsible persons are involved in the calculation of remuneration, which include:

• heads of various departments of the organization, whose duties include analysis of the effectiveness of the work of specialists;
• the management of the entire company, which evaluates how optimally business areas are developing due to the activity of employees;
• responsible persons who can work in any division, therefore, are appointed responsible by the formation of the corresponding order by the head of the company.

The accrual process itself is divided into successive stages:

• criteria are selected according to which funds are paid, and for this, the financial condition companies and profit for the period;
• a corresponding memo is issued;
• the grounds used to transfer the incentive are fixed;
• employees receiving funds are determined, as well as the amount of payment is determined;
• the amount of remuneration is agreed with the financial department;
• the head forms and signs the order based on the data received;
• paid by the accounting department.

Thus, the procedure for accruing and paying bonuses is considered understandable for each company.

What income code is used

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

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

How is vacation pay calculated when awarding bonuses?

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

• whether there is an excess of premiums or not;
• whether the period has been fully worked out or not.

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

How the premium is accounted for in accounting

Since there are several types of these payments, they are reflected in accounting in different ways. The management of the company itself makes the appropriate decision, and usually the remuneration is added to the income of employees, therefore they are presented as a full-fledged object of taxation.

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

Bonus via posting

Remuneration in the company can be issued at the expense of the free profit of the company. To do this, accounting will certainly reflect all remuneration with the corresponding entries.

Important! If funds are issued in the form of dividends, then the management of the company issues a special order, and it is studied by all employees, who then put their signature on it. You will learn how to pay dividends to the founders of an LLC.

Usually, to reflect payments, account D20 K70 is used, indicating that the payments were made at the expense of expenses in the main direction of the company's work. If other expenses are used, then posting D91.2 K70 is applied.

Premiums and personal income tax

These payments are not always subject to personal income tax, and all types of such remuneration are listed in Art. 217 NK. - you need to pay or not, whether the assistance is taxed, you will find out in the article at the link.

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

Also, bonuses that are issued by companies may not be taxed, and they must be represented by gifts or material assistance. In this case, it is not required to pay personal income tax on these funds. But this takes into account some rules:

• per year, such payment should not exceed 4 thousand rubles;
• funds are not issued just like that, therefore they are usually assigned on some significant dates;
• without fail, a donation agreement is drawn up with the employee who received such remuneration, and it is done in writing and taking into account the requirements in Art. 574 GK.

Only if the above requirements are taken into account, it is possible to avoid paying personal income tax on a certain remuneration. you will learn how to fill out an application for a personal income tax refund.

How is the monthly premium reflected in the 6-personal income tax certificate

Funds that are transferred to employees every month are necessarily included by companies in payroll costs. Therefore, citizens' income arises on the day the remuneration is accrued, and the date is reflected in the certificate, namely in line 100 of the second section.

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

Important! The tax payment deadline is the day following the day the tax was withheld, and information about this is recorded in the second section of the document and on line 120.

Conclusion

Thus, monthly bonuses act as a reward and are assigned to many employees who perform well in their job duties.

They must be correctly calculated and transferred in a timely manner. In certain situations, it is not required to levy personal income tax on these funds, but in most cases it becomes necessary to pay tax.

What is the monthly tiered bonus you will learn in this video:

Any accountant faces the calculation of average earnings, and a considerable number of features and nuances in the legislation in due course such a calculation sometimes raises questions not only among beginners, but also among specialists with many years of experience in the field accounting. With this article, we continue the series of publications started in the last issue on the calculation of average earnings. I.V. Morozova, Practitioner on the issues of settlements with personnel on remuneration of enterprises various forms property, considers the procedure for accounting for bonuses when calculating average earnings, as well as the features of determining the amount of average daily (hourly) earnings based on the calculated (including premiums) earnings for the billing period.

• monthly;
• for a period exceeding a month;
• annual.

The procedure for including bonuses in average earnings

The procedure for including bonuses in average earnings is established by clause 15 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as the Regulations). This rule divides all bonuses and rewards into three categories:

• monthly;
• for a period exceeding a month;
• annual.

Monthly bonuses and rewards

When determining the amount of earnings for the billing period, it includes all monthly bonuses and remunerations actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period. An example of accounting for monthly bonuses and remuneration when calculating average earnings is shown in table 1.

Table 1.

The amount of bonuses included in the calculation of average earnings will be:

12 000 rub. + 24 000 rub. + 36 000 rub. = 72,000 rubles.

Compensation based on the results of work for the year, lump-sum remuneration for the length of service

Annual performance bonuses and one-time seniority bonuses are taken into account when determining average earnings, regardless of the time of their accrual. Therefore, they must be included in the calculation of the average salary, even if they were accrued after the billing period.

The procedure for including annual bonuses in the calculation of average earnings was clarified by the letter of the Ministry of Health and Social Development of Russia dated 05.03.2008 No. 535-17. When calculating the average earnings, all annual bonuses accrued for the calendar year preceding the event are taken into account, regardless of the time the reward was accrued. If the annual bonus was accrued taking into account the time worked for the year, and if the calculation period for average earnings completely coincides with the period for accruing the annual bonus, then it is taken into account in the calculation of average earnings in the amount of accruals. An example of taking into account when calculating the average earnings of an annual bonus in the case when the billing period completely coincides with the period of accrual of the annual bonus, and the bonus is accrued in proportion to the time worked in the billing period, is shown in table 3.

Table 3

If the time that falls on the billing period is not fully worked out or time is excluded from it in accordance with paragraph 5 of the Regulations, bonuses and remuneration are taken into account when determining the average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for the actually worked time in the billing period. period (monthly, quarterly, etc.). An example of taking into account when calculating the average earnings of the amount of the annual bonus in the case when the billing period does not coincide with the period of accrual of the annual bonus, and the bonus is accrued in proportion to the time worked in the billing period, is shown in Table 4.

Table 4

Average daily earnings for non-vacation occasions

In accordance with Labor Code RF average daily earnings are determined by:

• for the duration of the performance of state and public duties (Article 170 of the Labor Code of the Russian Federation);
• for additional days off for persons caring for children with disabilities (Article 262 of the Labor Code of the Russian Federation);
• when paying severance pay (Articles 84, 178, 296 of the Labor Code of the Russian Federation) and compensation to employees upon dismissal (Article 181 of the Labor Code of the Russian Federation);
• while maintaining wages for the period of employment (Articles 178, 318, 375 of the Labor Code of the Russian Federation);
• when sent on a business trip (Article 167 of the Labor Code of the Russian Federation);
• when sent for advanced training with a break from work (Article 187 of the Labor Code of the Russian Federation);
• when referring to a mandatory medical examination (Article 185 of the Labor Code of the Russian Federation);
• when donating blood and blood components free of charge (Article 186 of the Labor Code of the Russian Federation);
• upon release from the main job to participate in collective bargaining (Article 39 of the Labor Code of the Russian Federation);
• when work is suspended due to violation of state labor protection standards through no fault of the employee (Article 220 of the Labor Code of the Russian Federation);
• when transferring to another (lower paid) job (Art. 72.2, 182 of the Labor Code of the Russian Federation);
• when transferring pregnant women and women with children under the age of one and a half years to another job;
• when pregnant women undergo a mandatory dispensary examination in medical institutions (Article 254 of the Labor Code of the Russian Federation);
• when paying for breaks for feeding a child (Article 258 of the Labor Code of the Russian Federation);
• with the participation of an elected member of the commission on labor disputes in the work of the commission (Article 171 of the Labor Code of the Russian Federation);
• in other cases provided for by the Labor Code of the Russian Federation and other federal laws.

In these cases, the amount of wages actually accrued for the days worked in the billing period, including bonuses and remuneration, should be divided by the number of days actually worked for this period (clause 9 of the Regulations).

An example of calculating the average daily earnings is shown in table 5.

Table 5

Average hourly earnings

When determining the average earnings of an employee who has a summarized accounting of working hours for all cases of calculating the average wages, except for holidays, as well as compensation for unused vacation use the average hourly wage. The amount of average hourly earnings should be multiplied by the number of working hours provided for by the employee's schedule in the period for which the average earnings are paid.

An example of calculating average earnings (an employee is paid for a missed shift - 8 hours) is shown in table 6.

Table 6

Bonuses and remuneration for a period exceeding a month

In accordance with paragraph 5 of clause 15 of the Regulations, bonuses and remuneration for a period of work exceeding one month are accounted for as follows:

• for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the billing period;
• in the amount of the monthly part for each month of the billing period, if the duration of the period for which they are accrued exceeds the duration of the billing period.

The procedure for recalculating bonuses for inclusion in average earnings was clarified by the letter of the Ministry of Health and Social Development of Russia dated June 26, 2008 No. 2337-17. Only those bonuses and remunerations that are accrued for the hours actually worked for the months of the billing period are not subject to additional recalculation in proportion to the hours worked in the billing period. Other bonuses and remunerations are taken into account when determining the average earnings in proportion to the time worked in the billing period, by dividing the actually accrued amount of bonus payments subject to recalculation by the number of working days according to the calendar of the five-day (six-day) working week in the billing period according to the norm and multiplying by the number of workers days according to the calendar of a five-day (six-day) working week falling on the hours worked.

Thus, following the position of specialists of the Ministry of Health and Social Development of Russia, in individual cases you will also have to recalculate those bonuses that have already been paid taking into account the actual hours worked. To do this, according to officials, is necessary in a situation where the settlement and bonus periods do not coincide. Representatives of the department recalled that the recalculation takes into account the time actually worked directly in the billing period, and not in the one for which the bonus was accrued. Therefore, in full, remuneration can be included in the calculation of average earnings only if it is accrued for the hours actually worked in the months of the billing period. In other words, the bonus period must be fully included in the settlement period. Otherwise, the amount of the bonus, taken into account in average earnings, is calculated in proportion to the time worked in the billing period. At the same time, it is necessary to recalculate the entire amount of the premium, and not only that part of it that is accrued for the time not included in the billing period.

An example of taking into account when calculating the average earnings of bonuses for a period of work exceeding one month is shown in table 2. Please note that for bonuses accrued for a period of more than one month, not only the date of actual accrual matters, but also for which months work was rewarded. If some part of these months goes beyond the billing period, then when calculating the average earnings, such a bonus is taken into account in an amount proportional to the time worked in the billing period.

Table 2.