The employee is awarded a bonus of 50. Bonuses: taxation and registration. How to develop a bonus system

One-time (one-time) bonuses are paid not for a certain period, but upon the occurrence of a specific event (successful completion of the project, anniversary, etc.).

The organization may provide for the payment of one-time bonuses in its internal documents:

labor contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);
collective agreement (part 2 of article 135 of the Labor Code of the Russian Federation);
a separate local document of the organization (Regulations on remuneration, Regulations on bonuses, etc.) (part 2 of article 135, article 8 of the Labor Code of the Russian Federation).

In this case, a one-time bonus can be an integral part of the remuneration system. Accordingly, one-time bonuses for production results can be taken into account at the average earnings.

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

The basis for calculating any one-time bonus is the order of the manager to encourage the employee. The order is signed by the head of the organization. The employee (employees) must be familiarized with the order against signature.

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.

Accounting for payments

In accounting, one-time bonuses to employees 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 (23, 25, 26, 28, 29, 44) CREDIT 70

The bonus is accrued at the expense of expenses for ordinary activities.

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 subaccount "Other expenses" CREDIT 70

The bonus is accrued at the expense of other expenses.

Personal income tax with premiums

DEBIT 26 CREDIT 69 subaccount "Settlements with FFOMS"

2550 RUB (RUB 50,000 × 5.1%) - contributions for compulsory insurance were assessed in the FFOMS;

DEBIT 26 CREDIT 69 subaccount "Calculations with the FSS for contributions to insurance against accidents and occupational diseases"

RUB 100 (RUB 50,000 × 0.2%) - accrued contributions for insurance against accidents and occupational diseases;

DEBIT 70 CREDIT 68 subaccount "Payments for personal income tax"

RUB 6500 (RUB 50,000 × 13%) - personal income tax withheld from the amount of the bonus accrued to Kondratyev;

DEBIT 70 CREDIT 50

RUB 43,500 (50,000 - 6500) - the premium was paid to Kondratyev minus personal income tax.

Premiums and premiums are 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 + 1450 + 2550 + 100).

With the cash method, bonuses can be taken into account as part of 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).

Accounting for premiums in special regimes

Organizations that pay a single tax on the difference between their income and expenses can take into account one-time premiums in expenses if two conditions are met simultaneously:

bonuses are stipulated by the labor (collective) agreement (subparagraph 6 of clause 1 and clause 2 of article 346.16, paragraph 1 of article 255 of the Tax Code of the Russian Federation);
bonuses were paid for performance indicators (subparagraph 6 of paragraph 1 and paragraph 2 of article 346.16, paragraph 2 of article 255 of the Tax Code of the Russian Federation).

The amounts of one-time bonuses to employees accrued for performance indicators should be included in expenses at the time of their payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

If an organization pays a single income tax, one-time bonuses do not reduce the tax base (clause 1 of article 346.14 of the Tax Code of the Russian Federation).

Situation: is it possible to take into account when calculating the unified tax when simplifying the costs of paying one-time bonuses not related to the employee's job duties (for example, for an anniversary, holiday). The organization pays a single tax on the difference between income and expenses

No you can not. One-time bonuses that are not related to the employee's performance of his work duties (for an anniversary, memorable date, etc.) do not reduce the base for the single tax.

Such awards:

are not related to the production activities of the organization (not aimed at generating income), which means they do not meet the criterion of the economic feasibility of costs (clause 2 of article 346.16, clause 1 of article 252 of the Tax Code of the Russian Federation);
are not incentive payments related to labor indicators, therefore they cannot be taken into account in expenses as part of labor remuneration (subparagraph 6 of paragraph 1 and paragraph 2 of article 346.16, paragraph 2 of article 255 of the Tax Code of the Russian Federation).

This approach is also confirmed by regulatory agencies.

At the same time, just as in the case of the calculation of income tax, this point of view can be challenged in court.

If the organization pays the accrual and payment of one-time premiums will not affect the calculation of the single tax in any way. This is due to the fact that UTII is calculated on the basis of imputed income (clauses 1, 2, article 346.29 of the Tax Code of the Russian Federation).

General system + UTII. If the bonus is accrued to an employee who is simultaneously engaged in the activities of an organization subject to the unified imputed income tax and in the organization's activities under the general taxation system, then the amount of the bonus must be distributed. This is due to the fact that organizations that combine the general regime of taxation and UTII must keep separate records of income and expenses (clause 9 of article 274, clause 7 of article 346.26 of the Tax Code of the Russian Federation).

In turn, bonuses that are accrued to employees engaged in only one type of organization's activities do not need to be distributed.

The Labor Code allows enterprise owners, at their discretion, to approve additional cash payments to employees in order to reward them for high-quality work performance and stimulate further efforts. Bonuses are paid to employees for a certain period of time worked - for a month, quarter, six months and a year. Let's take a look at how the quarterly bonus is paid - how to calculate it.

Grounds for the payment of the quarterly bonus

Information on the conditions and procedure for paying bonuses should be reflected in the Regulations on Bonuses, Regulations on Remuneration, Labor and Collective Agreements.

The quarterly bonus is accrued to employees once every 3 months (quarter). As the basis for its payment, the performance of production work in full is indicated. If the employer wants to stimulate employees to overfulfill the norm, he can designate an additional point on bonuses, namely on increasing the bonus when tasks are completed as soon as possible.

Usually, the bonus payment is calculated as a percentage of salary, rather than assigned at a fixed rate. Also, its size is related to the profitability of the business - if the company's revenue is small, then no bonuses are paid. And since employers are not required by law to reward employees with additional payments, administrative penalties cannot be applied to them for non-payment of bonuses.

As usual, cash bonuses are established in real industries, where it is possible to measure the productivity of employees by the volume of products produced and compare the actual work performed with the planned one. In budgetary organizations, quarterly bonuses are extremely rare.

The bonus can be accrued to an individual employee who has shown excellent performance results, to a group of employees in a particular department, or to the team of the enterprise as a whole.

Quarterly premium - how to calculate

If the order on bonuses says that the bonus will be calculated as a percentage of the salary, it will have to be calculated individually. The bonus will be calculated as follows:

if the employee has worked the entire billing period in full (in this case, 3 months), you need to find the total income, including monthly bonus payments - the result is divided by 3 (months), this is how the average salary for the quarter is revealed;
the resulting amount is taken into account when calculating the established percentage for calculating the quarterly premium;
the amount received is not issued to the employee until 13% of the personal income tax (PIT) is deducted from it.

The bonus regulation may contain information that the bonus will not be accrued for the periods when the employee received the average salary.

The procedure for calculating the quarterly bonus will also depend on the agreed conditions for its payment in the internal Regulations on Bonuses. If the document says that the bonus payment is calculated in proportion to the actual hours worked, you will have to exclude from the calculation all days during which the employee was sick or had a rest. If such a rule is not provided, the bonus will be paid in full, even if the employee was not at work most of the time.

It happens that the quarterly bonus is assigned in a fixed amount, then it is calculated as follows:

the size of the bonus payment is summed up with the salary;
the district multiplying coefficient is taken into account;
withholds personal income tax;
the advance payment is deducted;
the resulting amount is transferred to the employee.

If the actual hours worked are taken into account when paying the bonus, the bonus payment is assigned differently:

the amount of production for the 3 months under consideration is multiplied by the previously approved percentage of the bonus;
the result is summed up with wages;
a multiplying coefficient is taken into account;
13% of personal income tax is withheld.

To calculate the bonus for the hours actually worked, the following formula is used:

PFOV = TS: НРВМ х CODE,

where PFOV- bonus for actually worked time;

TS- tariff rate;

NRVM- the norm of working hours per month;

CODE- the number of days worked (from the timesheet).

If the employee works on an hourly basis, the principle of calculating the bonus differs from the above cases:

the average salary for the quarter should be multiplied by the established bonus percentage;
the calculated wages are added to the amount, taking into account the increasing coefficients;
personal income tax withheld at a rate of 13%;
as a result, we receive a salary with a quarterly bonus.

Quarterly premium - how to calculate: an example

Employee Karenin Sergey Alekseevich receives a salary in the amount of 67,000 rubles per month... According to the Regulations on Bonuses, the bonus is charged at the enterprise in the amount of 50% from the salary. For the 1st quarter of the working year, Karenin worked 45 days, and the norm is 56 days.

The amount of the prize Karenin S.A. will be: (67,000 rubles x 50%): 56 days. x 45 days = RUB 26919 64 kopecks

Our organization provides for the payment of monthly bonuses in the amount of 50% of the salary. Are these bonuses taken into account in the composition of wages when determining the amount of additional payments for work on weekends and holidays, overtime?

Additional payments for work on weekends and holidays, as well as for work performed outside the normal working hours, refer to compensation payments and are mandatory (guaranteed by the Labor Code of the Russian Federation).

Work on weekends and non-working holidays is paid at least in double the amount (Article 153 of the Labor Code of the Russian Federation). Overtime work is paid for the first two hours of work not less than one and a half times, for the next hours - not less than double. Specific amounts of payment for overtime work can be determined by a collective or labor agreement (Article 152 of the Labor Code of the Russian Federation).

In our opinion, when determining the size of the additional payments in question, in addition to the wage rate (salary), the employee's earnings should include additional payments and allowances of a compensatory and stimulating nature, which are of a permanent nature (for example, additional payments for work with harmful and (or) dangerous and other special conditions). labor, for work at night, allowances for the length of service (for length of service) and others provided for by the terms of the employment contract.

At the same time, in the author's opinion, it is necessary to take into account that bonuses (incentive payments), as a rule, are not fixed and guaranteed. The amount of the bonus can be reduced (down to zero) if the employee does not fulfill the bonus indicators established by the local regulatory act in force in the organization or the conditions for bonuses are not met. The bonus may not be paid if the financial situation of the organization does not allow it, etc. In addition, the monthly bonus may not be calculated simultaneously with the salary of a given month, but later (for example, the bonus for January may be calculated in February, etc.). Therefore, initially it should not be established that bonuses will be taken into account in the composition of wages, on the basis of which the amount of additional payments for work on weekends and holidays, as well as for overtime work, is determined.

In this case, it will be more logical to take into account additional payments for work on weekends and holidays, as well as for overtime work, when determining the amount of bonuses.

Note also that in accordance with the Unified Recommendations on the systems of remuneration of employees of organizations financed from the budgets at the federal, regional and local levels, for 2005 (approved by the Decision of the Russian Trilateral Commission for the Regulation of Social and Labor Relations dated December 29, 2004, Protocol No. 4) in all calculations related to wages, tariff rates (salaries) should include additional payments for working conditions - payments that are compensatory in nature for additional labor costs of the employee, which are associated with working conditions, the characteristics of labor activity and the nature of certain types of labor.

Example

The employee has a salary of 5,000 rubles.

The bonus regulation stipulates that when the bonus indicators are met and the bonus conditions are met, the employee is paid a monthly bonus in the amount of 50% of the salary, including salary and additional payments for working conditions that deviate from normal (for work on weekends and holidays, overtime, for combination of professions (positions), etc.).

In March 2005, an employee was hired outside of his schedule on the 8 March holiday and also worked 4 hours overtime on March 14.

Work on a non-working holiday, worked in excess of the schedule (in excess of the working time norm), is paid on the basis of double daily wages.

The amount of payment for work on a public holiday in March is determined:

The size of the daily wage in March (working time norm - 22 days):

RUB 5,000 : 22 days = 227.27 rubles;

RUB 227.27 x 2 = 454.54 rubles.

A bonus is a cash payment to an employee in excess of wages for achieving certain results in work.

The bonus system for employees of the organization can be established in collective or labor contracts, agreements, local regulations of the organization.

The use of bonus systems is aimed at creating a material interest among employees in achieving those indicators that are not provided for by the basic wages at tariff rates and official salaries.

It should be noted that the bonus system is a powerful incentive for employees and always has a beneficial effect on productivity and labor efficiency. Therefore, employers, having developed a bonus system in the organization, will ensure the attraction and retention of highly qualified personnel. In addition, the desire of each employee to achieve the best results will be developed and, as a result, the goals facing the organization as a whole will be achieved.

Bonus issues are individual for each specific organization, that is, they are developed and established by the organization independently. When designing employee incentive systems, organizations should consider the following guidelines for awarding bonuses:

· The appointment of a bonus must be made taking into account the personal contribution of each employee;

· Established bonuses should not be perceived by employees as part of wages;

· The amount of premiums must be economically justified;

· When developing bonus systems, it is necessary to determine the conditions and establish indicators, upon fulfillment of which the bonus payment will be made.

Bonuses can be divided into two groups: bonuses that are part of the remuneration system and not included in it.

1. Awards included in the remuneration system are provided for by the provision on bonuses, labor or collective agreement or other local regulations of the organization. Such a bonus is paid subject to the achievement of results predetermined by the bonus indicator, therefore, their achievement gives employees the right to receive a bonus. Accordingly, if this indicator is not achieved, the right to a premium does not arise.

Bonus indicators can be quantitative (fulfillment and overfulfilment of production targets for product output; fulfillment of technically justified production standards; mastering progressive production rates, and so on) or qualitative (reducing labor costs; saving raw materials, materials, fuel; increasing the proportion of products of the highest quality category; impeccable customer service).

Along with the indicators, the conditions of bonuses can also be established, that is, additional requirements, if not met, the employee does not receive a bonus or its amount is reduced.

If the employer intends to pay employees several types of bonuses, then in the Regulations on bonuses to employees, it is necessary to indicate all their types and indicators of bonuses for each of them.

2) non-remuneration bonuses, are one-time in nature and therefore are paid not for the fulfillment of predetermined indicators and conditions, but on the basis of a general assessment of the work of a given employee. In addition, their payment is often not associated with specific achievements in labor and is carried out at the unilateral discretion of the employer. Incentive bonuses are a right, not an obligation, of the employer, therefore its conditions are determined by him independently and do not require a predetermined basis.

Note. Bonuses that are not included in the remuneration system are not taken into account when calculating the average earnings of an employee and are not subject to protection in labor dispute commissions, however, they can be entered in the work book as an incentive measure.

In addition to the above division of premiums into two groups, they can be classified as follows:

1. Bonuses, the payment of which occurs at regular intervals:

· Monthly premium;

· Quarterly bonus;

· Bonus based on the results of work for the year (annual bonus).

2. One-time bonuses associated with the production process:

· Bonus for increasing labor productivity;

· Award for achievements in work;

· A bonus for completing a particularly important and urgent task;

· An award for many years of conscientious work.

3. Bonuses not related to the production process, the payment of which occurs upon the occurrence of certain events:

· Bonus for the anniversary date of the employee;

· Premium for a professional holiday;

· Prize for the anniversary of the organization;

· Bonus for a holiday;

· Bonus in connection with the retirement of an employee.

This list of types of bonuses is not exhaustive. Each specific organization can choose other criteria for material incentives for its employees.

Let's consider some types of premiums from the list given by us.

Monthly premium.

Monthly bonuses are paid to employees in order to enhance their material interest in the timely and conscientious performance of their duties. Such a bonus is paid to each specific employee based on the results of his work for a month.

The main indicators for the payment of a monthly bonus are: successful and conscientious performance by an employee of his job duties; initiative, creativity and application of modern forms and methods of labor organization in work.

The bonus for the timely and high-quality performance of official duties based on the results of work for the month is paid simultaneously with the wages for the hours worked and is included in the average earnings to pay for annual vacations and in other cases stipulated by the legislation of the Russian Federation.

Quarterly premium.

Bonuses are paid to employees based on the results of their work for the quarter. This bonus is paid once a quarter, provided that each employee observes high quality, volume and deadlines for completing the production assignment, work and services during the quarter. The quarterly bonus is paid to employees, as a rule, in the last month of the 1st, 2nd and 3rd quarters of the year. The calculation period for calculating this premium is quarterly. Bonuses are calculated on the basis of the official salary, the monthly increment to the official salary and are not limited to the maximum size.

The specific amounts of bonuses to employees are determined taking into account the actual hours worked in the quarter, within the wages fund for the corresponding financial year.

Annual performance award.

The bonus based on the results of work for the year is paid to employees based on the results of work in the past year, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline. This bonus is paid once a year, subject to the fulfillment of the production task, for the observance by each employee of high quality, volume and timing of work and services during the year. The calculation period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).

Bonuses for the billing period are paid in proportion to the actual hours worked.

Example 1.

According to the results of the year, the employee should have been paid a bonus of 10,000 rubles. During the calculation period, out of 250 working days, the employee actually worked for 230 days. In this regard, this employee will receive a bonus equal to:

10,000 / 250 x 230 = 9,200 rubles.

End of the example.

The employer, in addition to bonuses based on the results of the organization's activities for a month (quarter, year), can pay employees bonuses for anniversaries, holidays, bonuses for participation in competitions, sports competitions and other similar events. Such bonuses are not associated with a specific result of labor, therefore they are considered to be non-productive.

Bonuses to employees for anniversaries.

Bonuses to employees in connection with their personal anniversaries are not related to the performance of their labor duties and the production process. The bonus for anniversaries is paid to employees who had an anniversary in the corresponding month (20, 30, 40, 50, 55 years old and then every 5 years). The amount of bonuses for anniversaries is established by order of the head of the organization as a percentage of the official salary of the corresponding employee or in a fixed amount.

Unlike bonuses related to the production process, which are paid at the end of the month along with wages, bonuses for anniversaries are paid directly to the employee's birthday.

Bonuses for anniversaries, holidays, special events, and other similar bonuses, as a rule, are not provided for by bonus systems and are considered one-time, therefore they are not taken into account when calculating the average salary.

On the basis of Article 135 of the Labor Code of the Russian Federation, bonus systems are included in the remuneration systems operating for each specific employer. Bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Local regulations establishing wage systems are adopted by the employer taking into account the opinion of the representative body of employees.

Note!

In the previous edition of the Labor Code of the Russian Federation, the right of all employers to establish various bonus systems was enshrined in Article 144 of the Labor Code of the Russian Federation. In the new edition of the Labor Code of the Russian Federation, this article provides for the procedure for establishing remuneration systems, including bonus systems only for employees of state and municipal institutions.

In accordance with Article 144 of the Labor Code of the Russian Federation, remuneration systems, including bonus systems for employees of state and municipal institutions, are established:

in federal state institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation;

in state institutions of the constituent entities of the Russian Federation - by collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;

in municipal institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments.

Budgetary organizations determine the types and amounts of bonuses based on the rates and salaries provided for by the Unified Tariff Schedule, within the allocated budgetary allocations. Clause 5 of the Decree of the Government of the Russian Federation of October 14, 1992 No. 785 "On differentiation in the levels of remuneration of workers in the public sector on the basis of the Unified wage scale."

All other employers independently establish various bonus systems at their own expense.

One of the main elements of the bonus system is the bonus indicator, that is, the result of production activities, the achievement of which is necessary for the employee to have the right to receive a bonus.

It is advisable to form the system of factors that serve as grounds for awarding bonuses to employees in different ways for different categories of employees - taking into account the nature of the work performed, the procedure for recording and rationing the results of work of various categories of employees.

For improving the quality of products - in terms of such indicators as an increase in the proportion of products of the highest quality category, of the highest grade, an increase in the delivery of products from the first presentation, a decrease in rejects, a reduction in cases of return of low-quality products, the absence of claims to products from consumers;

For the growth of labor productivity and production volumes - fulfillment (overfulfillment) of the planned target, growth of production volumes, fulfillment (overfulfillment) of production standards, fulfillment of the production plan by the established date with a smaller number of workers, reduction of the labor intensity of products;

For mastering new equipment - increasing the shift ratio, reducing the time for mastering advanced technologies, increasing the equipment utilization rate, reducing the cost of its operation;

For reducing material costs - saving raw materials, materials, fuel and energy resources, tools, spare parts, reducing losses, waste.

Bonuses for specialists and employees are made for the actual improvement of the results of the organization's work: an increase in profits, production volumes. Bonus indicators must be closely linked to the final results of the work of a department, department, service, shop or other structure.

The indicators of bonuses for workers engaged in the maintenance of machinery and equipment include a decrease in downtime, an increase in the degree of mastering of technical parameters, and an improvement in the coefficient of their use.

Bonuses for executives are linked to the achievement of the final results of labor, an increase in labor productivity, the production of high-quality products, a decrease in its labor intensity and other performance indicators.

Bonus indicators are determined taking into account the specifics of the organization's activities and the tasks assigned to employees, and it is necessary to set the indicators and conditions for bonuses in such a way that the improvement of some indicators does not cause the deterioration of others.

As already mentioned, bonuses can be spelled out both directly in the employment contract and in the collective agreement or in the local regulatory act of the organization, which may be. In a small organization, it is better to prescribe possible types of bonuses in an employment contract. In a large organization, a complex bonus system may be established, therefore, in order not to prescribe it in every employment contract with an employee, it is more expedient to do this in the provision on bonuses or in a collective agreement (if any). In this case, in the employment contract, it is necessary to make a reference to these documents, and to familiarize the employee with them (with the obligatory signature of the employee).

The bonus system established in the organization by the collective agreement should provide for the payment of bonuses to a certain circle of persons on the basis of predetermined specific indicators and bonus conditions.

When establishing a bonus system in an organization by a collective agreement, all employees of the organization must be familiarized with the agreement against receipt.

For more details on the issues related to the procedure for concluding, the content of the collective agreement, you can find in the book "Personnel 2005" by the authors of CJSC " BKR-INTERCOM-AUDIT ".

The approaches to determining the amount of premiums can vary.

Budgetary organizations determine the amount of bonuses within the allocated budgetary allocations. The amount of the bonus for all other organizations is limited only by the relevant internal documents (regulations on bonuses, collective agreement).

The amount of the bonus can be set in a fixed amount or in the form of a certain percentage of the employee's official salary.

The most convenient is to determine the percentage of the premium or its minimum and maximum limits. Since, in this case, it is not required to make permanent changes to the Bonus Regulations related to the indexing of the amount of the bonus. In addition, the percentage determination of the size of the bonus allows you to differentiate the incentives for employees depending on the position they hold and the size of the official salary.

As a rule, upon achievement of the intended results, bonuses for specialists and employees are charged as a percentage of the official salary or in an absolute amount, and for workers - as a percentage of the wage rate (piecework earnings) or in a specific amount.

You can also enter additional criteria for determining the amount of the premium. In particular, the amount of the bonus can be increased depending on the length of service in the organization.

If the employee has worked for an incomplete month (quarter) or has terminated the employment relationship with the employer for valid reasons, in these cases, the bonus payment is usually made for the actual hours worked in the accounting period.

The amount of remuneration paid based on the results of work for the year may depend on the length of the continuous work experience in the organization. Also, the amount of remuneration based on the results of work for the year can be set in the amount of the tariff rate (salary) or several tariff rates (salaries) for a fully worked calendar year. In the event that employees (for valid reasons) have not worked for the entire calendar year, remuneration is paid in proportion to the hours worked.

Example 2.

In accordance with the adopted regulation on bonuses of Mars OJSC, employees are paid a remuneration in the amount of two monthly salaries based on the results of their work for the year.

Salary of the employee of OJSC "Mars" Krasnova AB is 9,500 rubles. In 2006 Krasnov worked for 11 months, and for 1 month was on leave without pay.

(9,500 x 2) / 12 x 11 = 17,416.67 rubles.

End of the example.

Remuneration based on the results of work for the year, depending on the length of the continuous work experience in this organization, is paid as a percentage of the employee's earnings for the year or in days of earnings.

Example 3.

In accordance with the adopted regulations on bonuses for Mars OJSC, based on the results of their work for the year, employees are paid remuneration depending on the length of service at the OJSC: up to 3 years - in the amount of 10% of annual earnings, from 3 to 5 years - 15%, from 5 to 7 years - 20% and so on.

Krasnov A.B. worked at Mars OJSC for 6 years. In 2006 he was paid a salary in the amount of 40,000 rubles.

The remuneration based on the results of work for 2006 will be:

40,000 x 20% / 100% = 8,000 rubles.

End of the example.

If the bonus is established by an employment contract in accordance with the current employer's wage system, then in the event of a decrease in the amount of the bonus in the absence of production omissions, the labor contract must be amended accordingly.

According to article 72 of the Labor Code of the Russian Federation, any conditions of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to amend the terms of an employment contract determined by the parties is concluded in writing and is an integral part of the employment contract. According to article 72 of the Labor Code of the Russian Federation, any conditions of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to amend the terms of an employment contract determined by the parties is concluded in writing and is an integral part of the employment contract.

In case of production omissions in work, for the billing period in which the specified omission took place, individual employees or the entire team may be deprived of the bonus in whole or in part. The list of specific production omissions and the procedure for deprivation are established by the employer, taking into account the opinion of the representative body of employees.

The presence of such a local normative act as the Regulation on bonuses is not mandatory in the organization. However, it is being developed and adopted by many companies.

Firstly, it is convenient, because not every organization has collective agreements and agreements. And it makes sense to overload the labor contract with a section that regulates bonus issues only if the organization does not have a unified system of incentives for employees and individual types of bonuses are established for each of them. In all other cases, it is more expedient to develop a single document regulating the system of bonuses for employees of the organization, and to make a reference to this local normative act in the employment contract.

Secondly, the presence in the organization of the Regulations on bonuses to employees, which specifies indicators, terms and amounts of bonuses, has a stimulating effect on employees, since they know in advance that if their work meets the indicators specified in this document, they will have the right to count on additional rewards.

Thirdly, the Regulation on bonuses to employees allows documentary confirmation of the organization's expenses for the implementation of incentive payments to employees and, accordingly, reduce the taxable base for income tax.

As a general rule, the Regulations on Bonuses must determine:

· Indicators and conditions of bonuses (that is, for what the employee is entitled to a bonus);

· The size of bonus payments;

· A list of employees to whom this provision applies (for example, to all employees or only to full-time employees; in addition, the list of positions depends on the bonus rate);

· Frequency of bonuses;

· Terms and sources of payments.

In addition, the Regulations on Bonuses should reflect the procedure for issuing bonuses, indicate persons entitled to make a decision on issuing bonuses, and also include provisions regulating issues of bonuses in this local regulatory act.

In the presence of all the points specified in the Regulations, the employees have the right to receive the bonus, and the employer has the obligation to pay it.

As an example, we can cite the standard form of the Regulation on bonus payments to employees of a Limited Liability Company.

"APPROVED"

General director

OOO __________________

"___" __________2005

Regulations on bonus payments to employees of a limited liability company .

1. GENERAL PROVISIONS

This Regulation determines the procedure for making payments to the employees of the Limited Liability Company in amounts in excess of their official salary (basic earnings) in order to reward for the achieved labor success and stimulate further increase in labor efficiency (bonuses, bonuses).

1.1. The amount of bonuses for all categories of employees is set by the General Director of the Company (based on the results of work for half a year, a year).

1.2. The amount of bonuses set by the General Director of the Company is indicated in US dollars, but the bonuses are paid in rubles at the exchange rate of the Central Bank of the Russian Federation on the day the bonus is accrued.

1.3. The General Director of the Company and the HR Manager monitor the correctness of the accrual of bonuses in accordance with these Regulations.

2. PROCEDURE FOR CALCULATION AND PAYMENT OF PRIZES

2.1. The organization has established individual bonuses for employees for achieving high performance in work. For the achievement of the same labor indicators, employees are entitled to the accrual of equal bonuses.

2.2. Bonus amounts due to employees are paid simultaneously with the salary for the month following the month in which the bonus was accrued.

2.3. Specific indicators to be achieved by the Company and each employee as a condition for the payment of bonuses will be announced annually (no later than January 31) by order of the head.

2.4. Bonuses are not paid to employees who have received disciplinary sanctions during the period for which the bonus is calculated.

2.5. Managers / heads of structural subdivisions draw up a “Representation of incentives” for the employees subordinate to them (the incentive representation form is given in Appendix No. 1). The decision on approval of the presentation and payment of the award is made by the General Director of the Company.

2.6. "Incentive Notices" approved and signed by the General Director of the Company are transferred to the HR Manager. On the basis of the Submission, the HR Manager prepares a draft Award Order, after which he submits it for signature to the General Director of the Company.

2.7. An employee can be awarded simultaneously with several types of bonuses in accordance with this Regulation.

3. TYPES OF AWARDS

The organization establishes the following types of bonuses for employees and heads of departments:

3.1. Annual Performance Award... It is paid to the employees of the Company based on the results of work in the past year, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline (no disciplinary sanctions). This bonus is paid once a year, subject to the fulfillment of the production task by the Company as a whole for the observance by each employee of the high quality, volume and timing of work and services during the year. The calculation period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).

3.2. Half-Year Performance Bonus... It is paid to the Company's employees based on the results of work in the past six months, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline (no disciplinary sanctions, delays). This bonus is paid once every six months, subject to the fulfillment of the production task by the Company as a whole for the observance by each employee of the high quality, volume and timing of work and services within six months. The calculation period for calculating this premium is set at 0.5 years (from January 1 to July 1 and from July 1 to December 31 of the corresponding year).

3.3. One-time personal award. It is paid for the fulfillment of especially important production tasks, participation in new projects, for the development and implementation of new technologies, for reducing production costs, and for taking initiative. Can be paid to any outstanding employee of the Company upon the recommendation of a superior manager.

4.1. In addition to the conditions listed in these Regulations, the factors affecting the bonuses are the financial condition of the Company, as well as investment projects and development plans of the Company as a whole. Taking into account these factors (according to accounting and statistical reporting), in the absence of funds for these purposes, the Company reserves the right not to pay bonuses.

4.2. Disputes about the payment of bonuses in accordance with these Regulations, if they cannot be settled directly between the employee and the management of the Company, are subject to consideration in the manner prescribed by law.

4.3. Employees of the Company are notified of the introduction of a new Provision on Bonuses, amendments to certain articles or cancellation of the Provision as a whole no later than 2 months in advance.

Appendix # 1

Promotion submission form

to CEO

_________________________

Promotion concept

__________. ______. 2005 year

Moscow

I ask you to accrue a bonus for high performance to an employee

______________________ (full name of the employee) for ___________ (period) in the amount of _____________

________________________ ______________________________

(Signature of the group manager) (Signature decryption)

End of the example.

For more details on the procedure for accrual, accounting, and payment of bonuses, you can find in the book "Bonuses" by the authors of CJSC " BKR-INTERCOM-AUDIT ".

The system of incentives for work proposed by Russian legislation does not always meet modern requirements. In the context of the development of a market economy, Russian employers are trying to find new modern methods of encouraging their employees, while using foreign experience. Western firms have long and successfully used various non-standard forms and methods of incentives to encourage their employees to work better and more efficiently. The bonus system of incentives for work is very popular with foreign employers. In recent years, Russian employers have been increasingly trying to apply such an incentive system in practice.

A bonus is a pre-agreed incentive payment to an employee for certain achievements in work.

Note.

It is interesting to note that the word "bonus" is borrowed from the Latin language and means "good" in translation. In the sense of incentives, this term refers to monetary remuneration paid to an employee for the successful performance of his job duties.

The establishment of a bonus incentive system allows employees to be interested in the final results of their work. Let's consider what is the meaning of the bonus incentive system.

So, the amount of remuneration that he will receive based on the results of his successful work is negotiated in advance with the employee of the organization. The amount of the bonus can be expressed either as a lump sum or as a predetermined percentage of the organisation's profits. The amount of the bonus payment can be quite significant, sometimes it is comparable to the size of the salary for a month or an even longer period. The conditions under which this payment will be made are determined. Since the bonus incentive system is not regulated by law in any way, all conditions regarding such payments depend on the wishes and capabilities of the employer.

The period for paying the bonus is also set by the employer. Bonus payment is made based on the results of work for a month, for a year, or at the end of a specific task.

The bonus fund from which payments are made is formed as a percentage of the profit received from the results of the organization's economic activities.

The advantage of the bonus system is its flexibility, since the criteria by which bonuses are paid can be easily changed. In addition, the advantages of this system should be attributed to the fact that its use helps to reduce staff turnover, which is important in modern conditions. Since, if the employee is promised bonuses, then, consequently, it will be more difficult to lure him to another company.

Of course, the bonus system is not without its drawbacks. For example, if the profit did not meet the employer's expectations, and the amount of bonuses is fixed, then the employer may suffer serious losses.

In order for the bonus system to work and bring the expected benefits, it is necessary to create certain rules for its use: understandable to employees and economically justified.

Labor legislation does not oblige the employer to legally formalize the procedure for paying the bonuses promised to the employee. However, such registration will be desirable for both the employee and the employer himself.

You can include conditions for the payment of bonuses in the employment contract. However, such inclusion is not very beneficial for the employer, since in this case the bonus takes the form of a stimulating payment and, therefore, is taken into account when calculating the average employee's earnings. This, in turn, leads to an increase in the amount of vacation pay, sick leave payments and other similar payments due to the employee during the period of maintaining his average earnings. Consequently, the inclusion of conditions for the payment of bonuses in the employment contract will lead to an increase in the costs of the organization for remuneration.

If you conclude with employees not labor, but civil law contracts, which stipulate the procedure and conditions for the payment of bonuses, then the supervisory authorities will easily establish that such civil law contracts hide labor relations with all the ensuing consequences.

There is one more option for registering the procedure for paying bonuses. The organization may offer the employee to register as an individual entrepreneur and conclude a civil contract with him, in which a bonus payment is provided. In this case, the work performed by the employee will be governed by the norms of civil law. It is easier for the employer, but not very convenient for the employee. An employee may not agree to become an entrepreneur, since the status of an individual entrepreneur implies additional responsibilities for calculating and paying taxes. Even in the absence of income, he will have to file tax returns for these taxes.

The most convenient option for both the employer and the employee is the mention in the employment contract about the possibility of calculating bonus payments to the employee. And all the essential conditions regarding the procedure for determining the size and receiving bonuses makes sense to register in a detailed way in a separate agreement between the organization and the employee, or to define such conditions in another local regulatory act of the organization. Such a local act may be the provision on the payment of bonuses. In this provision, it is advisable to provide for the procedure for the formation of the bonus fund, determine the method for calculating the individual amount of bonuses, and also stipulate the conditions under which their payment will be made.

The provision on the payment of bonuses can also provide for the employer's right to reduce or deprive the employee of bonus payments. Also in this document, you can make reservations in case of a decrease in the profit of the organization, dismissal of an employee, and so on.

It is also necessary to take into account the fact that, since the payment of bonuses is not an obligation, but the right of the employer, the employee, in the event of a dispute, does not have the opportunity to go to court.

Another form of reward for work, which has recently appeared in the Russian Federation and has not been established by any normative legal acts, is the so-called “profit sharing system” of the organization. The system is based on the division of the received profit between the employees and the owners of the company. This system can cover either the entire staff, or be extended to individual employees. When applying the "system of participation in the profit" in the organization, the share of the profit is established, which goes to the formation of the bonus fund. Regular payments to employees are made from this fund. The procedure and conditions for making such payments are established by agreement between representatives of employees and employers. The amount of payments depends on the amount of profit received based on the results of the organization's work for a certain period (month, quarter or year), and they are calculated in proportion to the salary of each employee. Let us consider how the “profit sharing system” operates using the example of a joint stock company.

Example 5.

In order to motivate employees to increase the profit of the joint-stock company, the board of directors proposes to allocate a share of the profit to the formation of a special bonus fund. The shareholders at the general meeting approve the size of this share as a percentage. A decision is made by the general meeting of shareholders, in which the share of the company's employees in the profit is fixed. The procedure and conditions for the payment of remuneration to employees from the share of profits assigned to them is established in a collective agreement.

Note.

The organization's profit remaining after taxation (net profit) is used to form this bonus fund, and the amount of remuneration paid from net profit is not included in the organization's labor costs (paragraph 21 of Article 270 of the Tax Code of the Russian Federation) and is not subject to a unified social tax ( paragraph 3 of Article 236 of the Tax Code of the Russian Federation).

Despite the fact that, at first glance, the division of profits between employees and shareholders generates certain contradictions between them, however, the shareholders' interest in increasing the mass of profits by using the similar interest of the company's employees makes it possible to reduce these contradictions to a minimum.

End of the example.

This system is a form of collective reward for work, therefore it is often compared to the system of collective bonuses. In these two systems, the methods of calculating the corresponding payments to employees of organizations coincide, as well as the dependence of these payments on the final results of the organization's work as a whole.

However, there are certain differences between the profit sharing system and collective bonuses. In collective bonuses, bonuses are accrued to employees for performance indicators, and in the profit sharing system, the amount of remuneration depends not so much on the efficiency of production as on the profitability of the company, that is, on the influence of external market factors on its commercial position, such as the level of competition, change prices for raw materials and supplies, decrease or increase in the stock price.

Different organizations may have their own procedure and forms of making payments from the bonus fund. So, in particular, profits can be distributed among employees annually, and a specific share of each can be paid either in the form of a cash bonus or provided by shares of the company. Also, the payment can be reserved for a specific employee and the accumulated amount can be issued to him in case of dismissal, retirement or in another similar case. It should be noted that interest may be charged on such savings.

Participation in profits in the organization can be carried out in the form of current payments. In this case, remuneration from profit is paid to employees on a regular basis: monthly or quarterly based on the results of the financial and economic activities of the organization.

The system of “profit sharing” applied in the organization should be clear to every employee. To do this, it is necessary to reflect all possible additional material remuneration in the contracts of employees, labor contracts or annexes to them and make their receipt in direct proportion to the achievement of certain goals by the employee. At the same time, these issues need to be reviewed annually.

The profit sharing system is a new type of employee remuneration for work. To date, it has not become widespread; nevertheless, specialists in the field of labor law consider this form of encouragement to be very promising and undoubtedly deserving the attention of Russian employers.

The Labor Code of the Russian Federation does not define the concepts of “surcharge” and “premium” and does not distinguish between them.

Usually, bonuses and allowances are called monetary amounts paid in excess of the basic wage, with the help of which the individualization of the amount of remuneration is ensured, taking into account the intensity of work and professional skill of an individual employee, his attitude to work, as well as for work in conditions that differ from normal. Unlike bonuses, bonuses and allowances are permanent and are paid not for the future achievements of employees, but for the results already achieved and the individual qualities of the employee, ensuring high performance of his work.

Note!

If in the previous edition of the Labor Code of the Russian Federation, the issues of establishing allowances and surcharges were regulated by Article 144 of the Labor Code of the Russian Federation, then in the new edition of the rules allowing the employer to establish allowances and surcharges are contained in Article 135 of the Labor Code of the Russian Federation.

In accordance with part 5 of Article 135 of the Labor Code of the Russian Federation, the employer, taking into account the opinion of the representative body, adopts local regulations establishing the remuneration system. Based on part 2 of Article 135 of the Labor Code of the Russian Federation, the remuneration system includes additional payments and allowances of a compensatory and incentive nature.

Additional payments and allowances of a compensatory nature are established in order to reimburse employees for additional costs associated with the performance of their labor or other duties.

Compensatory allowances and additional payments include payments: for combining professions, for fulfilling the duties of a temporarily absent employee; for the leadership of the brigade, for work in difficult and harmful working conditions, for work at night.

Accordingly, additional payments and bonuses of an incentive nature are established in order to induce employees to improve their qualifications and professional skills, as well as to aim them at achieving the results determined by the employer.

Incentive allowances and surcharges include payments: for high professional skills, for class, for an academic degree, for high achievements in work, for performing particularly important work, and so on.

By establishing allowances and surcharges, the employer can independently determine the grounds for their payment, or can use the "List of surcharges and surcharges to tariff rates and official salaries of workers of associations, enterprises and organizations of industrial sectors of the national economy, on which bonuses are accrued," approved by the Resolution of the USSR State Committee of Labor and Secretariat of the All-Union Central Council of Trade Unions dated November 18, 1986 No. 491 / 26-175. This document is still valid, since it does not contradict the legislation of the Russian Federation.

Based on this list, the organization can establish the following types of allowances and surcharges:

For combining professions (positions);

Expansion of service areas or an increase in the volume of work;

Performing the duties of a temporarily absent employee;

Work with heavy and harmful and with especially difficult and especially harmful working conditions;

Labor intensity;

Work according to the schedule with the division of the day into parts with breaks between them at least two hours;

Work at night;

For products (in state farms and other state agricultural enterprises);

One of the types of material incentives for employees for conscientious work is rewarding with a valuable gift.

A valuable gift is an item that has material value. The term “valuable” itself means that the gift should not be symbolic (for example, souvenirs, pens, notebooks, etc.), but should constitute a significant part of the employee's salary or exceed it (for example, an item of household electronics). The maximum cost of a valuable gift is not limited by law and is determined by the employer at his discretion, based on the personal merits of each employee.

An employee can be awarded a valuable gift for conscientious performance of official duties, increasing labor productivity, improving the quality of work performed, long and impeccable work, for other achievements in work, as well as in connection with a personal anniversary or a holiday.

Sample order for awarding a valuable gift.

About rewarding Petrov I.I.

For the conscientious performance of official duties and in connection with the 50th anniversary of his birth.

I ORDER:

1. To reward Ivan Ivanovich Petrov, the foreman of the production site, with a valuable gift - a wristwatch in a gilded case worth 500 rubles.

2. The order shall be communicated to the employees of the organization.

General director

surname signature

The purchase of a valuable gift is entrusted to the economic department of the organization or the accounting department. The allocation of funds is provided for the purchase of a valuable gift. The amount of the amount for the purchase of a valuable gift is determined either by the employer himself, or by a joint decision of the management and staff of the organization.

A valuable gift is awarded in a solemn atmosphere by the head of the organization or other persons on his behalf.

Note.

The cost of a valuable gift is included in the employee's total annual income, and if it exceeds 4,000 rubles, then the excess amount is subject to personal income tax (clause 28 of Article 217 of the Tax Code of the Russian Federation).

For more details on issues related to the features of documentary registration of incentives for work, and the procedure for entering information about incentives and awards in the employee's work book, you can find in the book "Incentives for work" by the authors of CJSC " BKR-INTERCOM-AUDIT ".

Hot Questions:

The employee stated that he was not familiarized with the bonus regulations. How can you prove otherwise?

The employment contract does not reflect wage supplements. Is this a mistake?

The bonus cannot be more than the salary: is that so or not?

An employee works without additional payments before vacation. What is the threat to the employer?

In our organization, employees try to complete all of their monthly work before going on vacation. Should you pay extra for a specialist who works out large volumes before or after rest? Do you need to take into account recycling?

Yes need. Contrary to the opinion of most managers, an employee should not do more work before or after vacation.

Rest is a period in which he is not obliged to work (Articles 106, 107 of the Labor Code of the Russian Federation). Each employer guarantees employees at least 28 calendar days free from labor, with the preservation of average earnings (Article 114 of the Labor Code of the Russian Federation). Therefore, they should not do the work before and after the vacation that falls on the period of their vacation.

If your specialist overworkes before the vacation (performs a larger volume, is delayed at work), he is entitled to additional payments or additional rest (Article 152 of the Labor Code of the Russian Federation). Otherwise, you face a fine of up to 50,000 rubles (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

The first two hours of processing you must pay him at least one and a half, and the next hours - at least double. At the request of the employee, additional payments can be compensated for by the time of additional rest in proportion to overtime work (Article 152 of the Labor Code of the Russian Federation) (sample on page 20).

The law does not establish which part of the bonus should be transferred to employees with an advance payment, and which with a salary. Determine the procedure for its payment yourself in a local act (collective bargaining) and reflect in labor contracts with employees

Do I need to pay a bonus "at least twice a month" as well as a salary?

When exactly should the bonus be paid - with an advance payment or with a salary? We have always appointed it along with the salary, but one of the workers threatens to turn to the GIT.

The answer to your question depends on whether the bonus that you pay to employees is part of their salary system or not. If the bonus is included in the remuneration of labor, for example, it is due to the employee on a monthly basis for any labor merits, it must be assigned, like the salary, at least twice a month. In this case, it is an integral part of the salary (Articles 129 and 136 of the Labor Code of the Russian Federation).

If the bonus is of a one-time nature, for example, paid on the occasion of the company's anniversary, it is not included in the remuneration system, and it is not necessary to appoint it in parts at least twice a month (Articles 129 and 136 of the Labor Code of the Russian Federation). The employer pays such a bonus when it sees fit. In the given example, he can do this on the eve of the anniversary of the organization.

If the company assigns a bonus only to those employees who have met certain indicators based on the results of work for the month, it can be established in the local act and in the employment contract that the bonus for the previous month will be paid along with the salary for the current month.

Advice

Specify in detail in the local act of the company (collective agreement) for what actions you are entitled to deprive the employee of the bonus.

If you have not done so in a timely manner, add provisions on allowances now. Otherwise, you face a fine of up to 50,000 rubles (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

The bonus cannot be more than the salary, can it or not?

Can the bonus be higher than the salary? Our CEO states that she cannot be assigned more than 100 percent of her salary.

The bonus may exceed the salary. The law does not set limits on its maximum value. The employer determines the amount of the bonus himself in a collective agreement or in a local act, and also reflects it in labor contracts with employees (Articles 57 and 135 of the Labor Code of the Russian Federation). If your manager does not want to set incentive payments to employees more than the salary, this is his right.

Comment of the head of the personnel department: Milana Dubrovskaya - head of the department of personnel administration and settlements with personnel of OOO Adoleks (Moscow)

If the employment contract of your employees states that they perform the duties of colleagues during their vacation, there is no need to pay extra for such work1. From the point of view of law, it is included in the labor function of a specialist, for which a salary has already been established for him. The specific types of work assigned can also be defined in the employee's job description. At the same time, the law does not prohibit the employer, on his own initiative, to establish additional payments to employees who, during the vacation, colleagues perform his duties. Their size and terms of appointment should be established in a collective agreement, agreement or local act and reflected in the employment contract (Articles 57 and 135 of the Labor Code of the Russian Federation).

How much percent of the salary should be the advance?

What part of the salary should be paid to employees in advance, and how much as a salary? Is it possible to transfer only 20, and not 50 percent in advance?

Attention

The employer is obliged to notify each employee about the components of his salary in writing (Article 136 of the Labor Code of the Russian Federation)

The law does not prohibit doing this, but experts from the Ministry of Health and Social Development of Russia do not recommend doing this. In their opinion, the employee should receive about the same amount for the first half of the month as for the second, excluding bonus payments2. In practice, 40 percent of the salary is transferred to employees in advance, and 60 percent of the salary is transferred to the salary, since it is from the second part that personal income tax is withheld, and as a result, approximately equal amounts are obtained.