What is a bonus to the salary of the shopping mall of the Russian Federation. Premiums and personal income tax Types of bonuses

Relations between employers and their employees are regulated by articles in Labor Code 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 of the labor collective. The enterprise may have established its own reward system, 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 company sets its own criteria and bonus indicators. 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 grounds that can be indicated in the provision on bonuses 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;
• 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 late payment 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 of the Central Bank of the Russian Federation in force at that time on the amounts not paid on time for each day of delay starting from the next day after the established payment deadline until 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 can be increased by a collective agreement, local normative act 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 a one-time bonus. In such cases, the information is recorded in a special document called provision for awards.

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

Incorrect wording in documents

The laws of the Russian Federation do not establish type form award document. 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 bonuses, it is necessary to correctly indicate the reasons for the accrual of bonuses.

The information specified in the document for the submission of bonuses does not correspond to the established indicators of the provision on bonuses, 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 accruing bonuses to employees are an integral part of the entire bonus 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.

Bonuses to employees may be paid at the discretion of management at a specified frequency. Such payments can be of an industrial and non-productive nature.

What prizes are

Production, regulated and provided for by labor, collective agreements or internal regulations on wages are:

• For the fulfillment of the production or sales plan
• For cost reduction

Non-productive - not having direct relationship to workflow:

• For years of service
• For proposed innovations
• For conscientious work

According to the frequency of the awards are:

• One-time
• Monthly
• quarterly

Accrual and payment of bonuses - postings

In order to accrue and pay the bonus, the management of the organization issues an order on the appropriate order. Employees familiarize themselves with it against signature.

Based on the source of payment of the premium (ordinary or other expenses), the accrual is made out by entries:

• Debit 20 (,44,25…) Credit - premium accrued from the cost of ordinary activities
• Debit 91.2 Credit - premium accrued at the expense of other expenses

From all employee income, including bonuses, it is necessary.

If the premium is of a production nature, then personal income tax is charged:

• For achievement of production results - on the day of payment
• Other production bonuses - on the last day of the month in which it is accrued

The premium, which is paid at the end of the quarter, is subject to personal income tax at the end of the month when it was paid.

Also premiums are subject to insurance premiums.

You can take into account the bonus to reduce income tax if it is indicated in the employment contract and is production. For bonuses accrued periodically (once a month or quarter), the relevant clauses of the employment contract and the regulation on remuneration must also be spelled out.

Under the simplified taxation system with the object “income minus expenses”, the premium is included in the costs that reduce the tax payable if it is production.

The organization paid a bonus to an employee at the end of the quarter for fulfilling the sales volume plan in the amount of 30,000 rubles.

Wiring:

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

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

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

It is important to remember that the Labor Code of the Russian Federation does not oblige the administration of the organization to pay bonuses to its employees. Grounds for bonuses to employees article 135 of the Labor Code of the Russian Federation refers to the competence of a particular organization, which has the right to determine all this with its internal documents. Despite this gap in labor law, the bonus system operates almost everywhere, since the interest of each employee in the results of work is the best guarantee of the overall success of the organization.

In practice, several bonus systems are used. The most common in Russia is general bonuses, when incentive payments are paid to almost all employees in the absence of shortcomings in their work, the amount of the additional payment can be either fixed or dependent on the size of the salary.

A more flexible option is based on a careful assessment of the contribution of each employee to the overall result. With this approach, not all employees can receive a bonus, but only the most successful ones who have brought maximum benefit to the organization. The size of the bonus in this case may even significantly exceed the amount of the salary of the encouraged employee.

The main advantage of the individual bonus system is the encouragement of the specific qualities of the employee, the result that the organization expects from its employees. It is in this that the stimulating nature of this kind of payments is most manifested, since other employees will strive to perform their duties better, having a real example in front of them.

Conditions for awarding an award, examples of wording

Bonus conditions are determined on the basis of the employee incentive scheme that has developed at the enterprise. When applying a general bonus, the main condition is the fulfillment of certain (often averaged) indicators, the completion of work on time, etc. If the work plan is successfully completed, the bonus is assigned by a general order based on the results of the month, quarter or other period. At the same time, a list of employees who have committed any violations that deprive them of bonuses is determined.

The wording of orders for bonuses in such cases is rather monotonous:

• “for the successful completion of the task (plan, assigned duties)”;
• "for the high quality of the work done";
• “for achieving high results in work”, etc.

When using an individually oriented bonus system, the payment of a bonus may not be determined by a time period, but paid for specific successes. Accordingly, the order to award one or a group of employees will contain the exact wording of the achievement:

• "for the successful representation of the interests of the company in negotiations with the client and the conclusion of a special profitable contract»;
• "for the performance of a particularly difficult urgent task";
• “for the use of a non-standard (creative) approach to solving the issue”, etc.

What can be given an additional bonus?

For an enterprise working for the future, it is important not only to timely fulfill planned targets, but also to encourage employees to grow professionally, improve the company's image, and attract more partners, strengthening their positions in relation to competitors. Such goals can be achieved different ways, including by taking into account the individual achievements of employees, to stimulate which the bonus system is aimed.

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

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

• "for participation in the competition of professional skills";
• "for representing the company on international competition»;
• "for winning the mini-volleyball competition among employees of stationery stores."

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

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

The content of the award order

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

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

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

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

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

The employee should find out about what bonuses are paid in the company when applying for a job. And this applies not only to production bonuses (that is, a person must understand for the fulfillment of which obligations he will be rewarded), but also to one-time bonuses (for a wedding, the birth of a child, graduation from a university, etc.).

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

Based on the order, an entry is made in the employee's personal card (form N T-2 or N T-2GS (MS) and his work book.

When registering all types of incentives, except for monetary rewards (bonuses), it is allowed to exclude the requisite “in the amount of ______ rubles _____ kopecks” from form No. T-11 “Order (instruction) on encouraging an employee” .

When filling out the form, the full name, structural unit, type of encouragement (gratitude, valuable gift, award, etc.) are indicated. If we are talking on financial assistance and valuable gifts as elements of bonuses, then, according to, personal income tax is not calculated if material assistance has not reached 4,000 rubles. per year, and if it has reached, then personal income tax is charged only from the excess, and is separately exempted, also in the amount of 4,000 rubles, growing from the beginning of the year, a gift. Arbitration practice shows that a gift is not money, but a thing. Nevertheless, sometimes the tax authorities regard money as a gift. In such cases, you need to be prepared for the fact that the tax authorities may have an ambiguous approach to the situation that has arisen.

Employee bonus algorithm

If we proceed from the fact that an employment contract is concluded with an employee, then several important details must be taken into account. According to, the terms of remuneration, including allowances, surcharges and incentive payments, are mandatory for inclusion in an employment contract. The employment contract must make it clear under what conditions and in what amount the bonus will be paid. How, in this case, is it correct to indicate the conditions for bonuses in the employment contract? There are two options:

• The bonus is specified in the employment contract.

The employer rarely uses this option, since in this case he will be able to change the text of the employment contract only if he knows for sure that the employee will sign the amended version.

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

It should be borne in mind that if the bonus is prescribed in the employment contract, then the company does not have the right not to issue it. Otherwise, the employee may apply to the court.

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

At the same time, the collective agreement specifies who and how is rewarded and for what. But a collective agreement is a rather complicated document, and it is even more difficult to amend it than an employment contract. Therefore, most organizations choose the third option - the Regulation on bonuses. This document is convenient in that it is not a two-sided document, but is signed by one person. But in the employment contract there must be a reference to the Regulation.

Regulations on bonuses

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

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

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

Annual bonus: how to calculate correctly

Practicing auditor Olga Bukina, host of the webinar "", tells how to calculate the annual bonus correctly: