What payments are the monthly bonus calculated for? How to calculate a bonus taking into account the regional coefficient and northern allowances. What is considered a quarterly bonus and how is it calculated?

Everyone is pleased to receive for their work not only a fixed payment, but also compensatory payments (for example, the “northern” coefficient) and incentives, the most common of which is a bonus. It is important for any employee to know why he was awarded a monetary incentive, how it is calculated, and what documents specify the rules for its formation. The employer has another problem: what should the wording be, because often different employees are rewarded for different achievements. Our article will tell you about all the nuances of bonuses.

What is a bonus?

The most important thing in determining this payment is that it is accrued in excess of what a person earned for a certain period - most often for a month or for a year. Simply put, a bonus is an incentive that depends on work results, methods, the speed of their achievement, their qualitative or quantitative indicators.

The second function of this payment is to stimulate the employee, pushing him to work more intensively or as well as before.

Who develops the bonus system?

This is done:

• HR representatives;
• special personnel development service of the company.

Representatives of the accounting department must participate in determining what can be awarded for (only they know the exact volume and rules for distributing funds from the incentive fund). The management of the company approves each appointed payment.

What documents define the principles of bonuses?

Each organization has its own, their content and principles depend on the specifics of the work carried out by certain employees, the importance of the results achieved, and the capabilities of the incentive fund. The features of the document are also determined by what the enterprise itself is. If this public sector entity, in most cases, she does not have the ability to give bonuses at her own discretion, and managers have limited rights. In private firms, everything depends on the financial situation and the desire of the director to encourage his employees.

Here are a number of documents regulating this issue:

• collective agreement and the bonus provisions attached to it;
• internal labor regulations;
• other governing documents drawn up within the organization.

How should the bonus be calculated?

• Transparent. That is, each employee should ideally be able to perform settlement actions and understand why he receives a given amount. It often happens that the documents are not available to the employee, he does not understand the principle of accrual and every time he is surprised that they gave him a lot or a little. The law provides for maximum transparency and clarity of incentive payments.
• Objectively. The recipient of the bonus is not a friend or relative of the boss, it is each of the employees. Such a payment cannot be withdrawn “because I don’t like you,” and even disciplinary action, according to the law, cannot deprive the employee of this money. It is important to know that the subjective distribution of money from the stimulus fund by the authorities is a violation of the law. However, there are still grounds for reducing the payment or even withdrawing it altogether. They usually depend on a specific result of the work, which, for subjective reasons, is not achieved by the employee. That is, perfect option- when a person, in whatever position he may be, having access to the provision on bonuses, knew that for such and such actions he could be deprived of incentive payments.
• The wording in documents must be clear. You don’t need to reassure a person so that later you don’t have to explain to him why the award was not given. The following case can serve as an example: the provision on bonuses says that the payment is given to everyone at the end of the month or year. All employees are looking forward to this joyful event. But suddenly it turns out that those who are on vacation (annual, maternity, childcare, sick leave) will not receive a pleasant increase in salary. For people, this state of affairs will cause frustration and irritation, so they should be informed in advance.

What are the bonuses?

The first type is production. They are accrued for the fact that the employee has fulfilled his tasks or duties in the service for a certain period. Such incentive payments are paid for a certain period of time, such as a month, a quarter or a year.

The second type is incentive. They have nothing to do with the performance of duties or tasks, but are, as it were, a gift and a sign of favor from the authorities. Incentive bonuses are awarded at the end of the year, for length of service, for conscious and responsible work, for anniversaries, children’s birthdays, etc.

Incentive payments can be given to employees in cash or in the form of a valuable gift (for example, household appliances).

Bonuses are also divided into individual ones, which are paid to one employee at a time for a specific achievement, and collective ones. The latter are distributed to each employee of the department depending on the time worked, volume wages and various coefficients.

Incentive payments can be systematic or one-time.

What is the bonus for?

No employer is limited by law in the reasons for which an employee can be given monetary incentives.

However, in some cases, the difficulty for management is the question of how important it is to reward employees, for what it is possible, and the wording of the reason for rewarding is not at all clear

In any case, each organization has the right to build a remuneration system as it sees fit.

The reasons why incentive payments may be awarded may be as follows.

• Good performance. First of all, this is the fulfillment of the duties prescribed in job descriptions, and good performance. For example, a sales manager may receive a bonus because he provides his employer with sufficient profits.
• The reason may be holidays - state or corporate. Let's say in construction company incentive payments are paid for the New Year and Builder's Day.
• The birth of a child to an employee sometimes becomes the reason for the accrual of a one-time bonus.
• In some organizations, bonuses are awarded for time worked in full, without time off, personal leave or sick leave.

Reduction in bonuses

The company must reflect the refusal to pay incentives in its regulatory documents, in particular, in the regulations on bonuses. The employer can legally formulate the reason as follows.

• The employee was absent from work for reasons that were beyond the control of his superiors. This list includes sick leave, session, vacation, family circumstances.
• The employee received a disciplinary sanction, this could be a reprimand or simply a reprimand.
• The employee performs his function improperly. An example is the complaints of clients against a hairdresser for his rudeness, failure to fulfill the production plan, or its disruption.
• If an employee wishes to resign at will and does this before the bonus is accrued, then it is not paid to him.

However, any employer’s decision on incentive payments can be legally challenged in the courts.

How to formulate the reason for the accrual?

Some examples of successful wording will help directors reasonably pay incentives to employees in different situations. So, you can give an increase in salary in the following cases.

• For the quality of work. Simply put, you can do something somehow, or you can try and do it on high level. An example from the cultural sphere: one guide in a museum tells a boring and formal story, while another tells his story so captivatingly that visitors write him thanks. For management, this may be the reason for the accrual of incentive payments.
• For high results, labor intensity. An employee does more in the same time and with the same opportunities than his colleagues. For example, he uses other methods of work that increase productivity.
• For a long period of continuous work. This formulation is most suitable for an experienced employee who has been looking after the interests of the company for a long time and does not go on vacation at his own expense.
• For hard work. Such a bonus can be a one-time bonus associated with the anniversary of an employee who always conscientiously performs his duties, or it can be accrued, for example, at the end of the year.
• For the timeliness of the performance of their labor duties. This formulation is especially suitable if the organization is carrying out an important and time-consuming project, and the employee played a significant role in delivering it on time and in proper form.
• For the high-quality execution of an important assignment of a one-time nature. For example, an employee successfully took part in decisive negotiations, played a role in them, went on a business trip and concluded an agreement there on behalf of the company, and found a way out of a particular problem.
• For a rationalization proposal, for a long-term plan. The employee's analytical skills and foresight may also be rewarded.
• For saving money. A special talent that can be rewarded is the implementation of a project for less money than was originally budgeted by management.
• Award based on the results of a project that has been successfully implemented and brought to life.

A good employer always remembers that a bonus is a kind of investment in the future of the company, because it makes it clear to all team members that each of them is important and valuable to management.

The award is mentioned in Article 129 of the Labor Code of the Russian Federation. The law establishes it as a payment of an incentive nature. It can be part of the salary of the staff of the enterprise (organization). The law imposes on the employer the obligation to develop a remuneration system at the enterprise, as well as the rules for its application, in agreement with this process with representatives of the workforce. As for enterprises of state or municipal ownership, the employer is guided by recommendations that are developed by a special commission every year in accordance with 161-FZ of 2002. Based on the results of developing recommendations, a protocol is drawn up.

The procedure for calculating and paying bonuses

Each employer must have an internal document that contains a description of the applicable remuneration. The document may contain rules for calculating the components of wages for employees of the enterprise. The development, drafting, and implementation of an internal document into the work of an enterprise can significantly simplify the text of an employment contract. The employment contract may not list the algorithm for calculating wages to employees: the document may contain a link to the internal act of the enterprise. Bonuses at an enterprise can be annual, quarterly or one-time. The first two types of bonuses are regular.

Procedure for paying a one-time bonus

A one-time bonus is a monetary reward given to an employee to encourage further labor activity. This action of the employer remains outside the scope of remuneration, which is of a regular nature. A one-time bonus cannot be considered standard remuneration. Its difference from other types of bonuses, for example quarterly remuneration, is that the one-time payment does not have a regular basis. The reason for receiving it can be any event in the company, or the achievement of high results in work by a specific employee.

A one-time bonus can be included by the employer in the system for calculating a person’s wages, as well as vacation pay. One-time remuneration is regulated by internal regulations adopted by the enterprise, a collective agreement and is calculated in the employee’s salary structure. But it does not apply to mandatory payments, since it is established to a specific person, or a group of people who have achieved high results in their work.

The one-time allowance is based on documents that regulate labor Relations in a specific company. Such documents include:

• collective agreement;
• contract of employment;
• regulations governing wages in the company;
• other internal acts.

The company can independently develop a document that contains the rules for bonuses to employees. The main condition is the absence of a contradiction between the internal act of the collective agreement, the laws of the Russian Federation. Thus, the following issues are addressed in the company’s internal document or existing bonus regulations:

• conditions for issuing the award;
• bonus amount;
• calculation procedure;
• issuance procedure;
• circle of persons subject to bonuses;
• sources of bonuses.

The one-time bonus must be clearly calculated. It is the employee's income and therefore subject to tax. The issuance of monetary remuneration is reflected in the accounting documentation. The employer can assign a one-time incentive in the form of a fixed amount or an amount calculated as a percentage of the salary received individual employee. The fixed amount of a one-time bonus can be determined on the basis of one of the internal acts adopted by the enterprise (organization).

To calculate the one-time bonus, simple rules are applied. If the bonus is fixed, then the employee’s monthly salary is added to it. For example, bonus 5000, salary 15000. The total is 20000. We multiply this amount by the bonus factor. It is different, it all depends on the specific region where the recipient lives.

If the bonus is set as a percentage of the employee’s salary, then it is necessary to understand how much the percentage of the salary assigned by order of the employer will be. The percentage is added to the employee's salary paid to him for the month.

The decision on a one-time payment is made by the employer. But the amount and the algorithm for issuing it are regulated by law. In particular, art. 144 Labor Code of the Russian Federation.

Thus, the head of the department where the recipient works determines the criteria by which the payment process takes place. For example, the head of a department can write a memo justifying the need for payments, or create another document equivalent under the law. The amount of the bonus issued is agreed upon with the head of the financial department. Data for the purpose of making a final decision are transferred to the highest official enterprises. He must sign a document, which is then transferred to the organization’s accounting department, where the reward is issued.

An order to issue a bonus on a one-time basis cannot be drawn up arbitrarily. It must be in the form T-11 or T-11a. The form was developed by Goskomstat in 2004. The award order must reflect the following points:

• first and last name of the employee;
• employee personnel number;
• employee's position;
• name of the department where he works;
• incentive amount;
• type of award;
• bonus amount.

Deadlines for payment of annual bonus

A year-end bonus can be paid on the basis of an employment contract, a collective agreement, or an internal document, for example, a regulation on remuneration. Payments are made by order of the head of the organization. The order has the form T-11 and T-11a.

The terms for payment of the annual bonus are determined by law, in particular, in Article 136 of the Labor Code of the Russian Federation. Annual bonus must be paid to the enterprise staff (designated employees) within 15 days from the date of its accrual. During these 15 days, employers can set any date for issuing the bonus. For example, these could be days:

• the last working (calendar) day of the outgoing year simultaneously with the payment of wages;
• the day after the founder of the organization accepted internal reporting;
• day after submission of annual reports.

If the employer violates the terms of payment of the annual bonus, penalties are imposed on him.

Terms of payment of monthly premiums

Monthly bonuses, based on the meaning, are paid based on the results of the month worked by the employee. The employer analyzes the labor productivity of the departments, then makes a decision on whether to provide bonuses to its employees. Payment of such bonuses is made no later than the 15th day of the month following the worked month. The scheme is not simple for employers who have large staff workers, that is, managers of large enterprises. It is difficult to determine the performance of each of the departments operating in a large enterprise in 15 days. Therefore, there is often a delay in premiums of 1-2 months. But this no longer complies with the law; the employer bears administrative liability for violations.

Employers sometimes do not have time to analyze the work results of their employees. Consequently, the accrual and payment of bonuses are delayed. Often, because of this, employers resort to schemes for transferring bonuses to other periods, which should be reflected in local regulations. Such actions of the employer will not be legal, since the Labor Inspectorate is not loyal to this process if such a scheme is calculated. In addition, these schemes are an additional burden on accounting.

Quarterly bonus payment terms

Quarterly bonuses under Article 136 of the Labor Code of the Russian Federation are paid no later than the 15th day of the month following the month worked.

Terms of payment of bonus upon dismissal

The remuneration system adopted at enterprises or organizations forms wages, making up this payment from several parts. One of these parts is the bonus. This payment is of an incentive nature. The majority of bonuses, excluding one-time remuneration, relate to regular payments. The rules for calculating bonuses should be reflected in the internal act of the employer, the collective agreement, the Regulations on remuneration, Regulations and incentives, etc. If an employee is deprived of the right to receive a bonus, this must be reflected in the internal document of the employer.

The bonus is accrued after the end of the period to which it is associated. In relation to an employee dismissed from the place of employment, the payment of the bonus occurs after the dismissal. If the bonus is part of the salary, the dismissal cannot deprive him of the right to receive remuneration. The bonus can be accrued after dismissal, but for the period when he worked in a particular enterprise (organization). This provision follows from the Letter of the Ministry of Finance of 2005, numbered 1/294. Article 140 of the Labor Code of the Russian Federation says that a full settlement with the employee must be made on the day of his dismissal, the bonus must be paid after the dismissal. This is not a violation of the law.

The conditions for calculating a bonus after a person’s dismissal are:

• the person’s work during the period for which remuneration is calculated;
• fulfillment by the former employee of all performance indicators, the validity of his remuneration;
• the absence in the internal regulatory act of the reasons that prompted the employer not to reward the dismissed person.

If an employer refuses to pay a bonus after dismissal, this is illegal. The employee must understand this and immediately contact the boss. If the employer does not meet halfway, that is, does not fulfill his legal obligations in relation to former employee, the latter has the right to seek protection in court.

Having defended his rights in this body, he will receive the remuneration due to him. The employer will need to additionally pay legal costs, and possibly moral damages former employee, if he indicates it in the claim.

If a person quits his job of his own free will, the procedure for paying the bonus is simple:

1. An employee submits a resignation letter in writing. In it he indicates the terms of dismissal.
2. This document is signed by the boss.
3. The application is registered.
4. The dismissal order is printed.
5. The order is registered.
6. The employee reads the order.
7. Wages are calculated, as well as employee compensation related to unused vacation, if it is required in this case.
8. The employee is issued a work book.
9. The person signs that he has received a work book.
10. The employee is given a pay slip.

Based on the fact that the employee subject to bonuses is fired, payments are calculated depending on the type of incentive. For example, incentives can be regular, annual, or one-time. In addition, depending on the period worked, which relates to the time he performed his job duties. If a person is fired due to failure to fulfill job duties, the employer can legally deprive him of bonuses.

Bonuses must be paid to employees who are voluntarily dismissed. The employer's refusal to do this cannot be considered legal. Therefore, it can be appealed to the Labor Inspectorate and in court. However, the employer may not pay bonuses to the dismissed employee for the period of his work in the organization or enterprise. But this only happens if the employee fulfilled his duties in good faith, which means there are simply no grounds for refusing to pay bonuses.

On October 3, 2016, a law regarding the timing of salary payments came into force. He made important changes to the issue of bonus payments.

From that moment on, the new version of Art. 136 of the Labor Code of the Russian Federation, according to which wages must be paid no later than the 15th day of the next month. It turns out that wages, for example, for March 2019 must be paid no later than April 15, 2019.

If the bonus payment day falls on a weekend or holiday, then wages must be paid no later than the last working day before this weekend or holiday.

Details about the new salary payment deadlines in 2019 can be found on this page. In this publication, we will find out what has changed in the timing of bonus payments under the new Wage Law in 2019.

Introduction to bonuses

In accordance with current legislation, bonuses are incentive payments that can be made to employees for the proper performance of job duties.

The issue of awarding bonuses is a voluntary decision of the head of the organization or individual entrepreneur. In some cases, bonuses are used to increase the interest of a qualified and/or conscientious employee, regardless of his current work success.

In Art. 135 of the Labor Code of the Russian Federation discloses a general principle for calculating bonuses, providing for the employer’s right to create a bonus system, which is fixed in local acts of individual entrepreneurs or organizations.

In accordance with Art. 129 of the Labor Code of the Russian Federation, bonuses can be included in the salary. In this case, this issue should be reflected in the employment contract or local regulations of the organization.

Thus, the bonus is a full-fledged element of the remuneration system. It follows from this that, simultaneously with changes in the timing of salary payments, the timing of bonus payments has also changed since 2016. Now bonuses must also be paid no later than 15 calendar days from the end of the period for accrual of the corresponding bonus.

Types of awards

This is a fairly extensive question: there are several bases for dividing premiums into types.

Depending on the frequency, it is customary to distinguish the following types of bonuses:

1. One-time. Paid in a lump sum upon the occurrence of an event. For example, after achieving certain work results.
2. Periodic. Paid monthly and quarterly.
3. Annual. Paid once a year.

Depending on the grounds for payment, bonuses are usually divided into two types:

1. Production. Payments are made for the employee’s conscientious performance of his or her job duties or for achieving certain labor results.

2. Non-productive. Not related to performance results. For example, an organization may pay non-production bonuses to parents with many children. They are not included in wages. Therefore, the provisions of the amended Art. 136 of the Labor Code of the Russian Federation do not apply to them. Non-production bonuses can be paid within any period fixed by the employment contract or local regulations.

Now we propose to understand the changes in the timing of payment of bonuses of various types.

Monthly bonuses

In most cases, monthly bonuses are paid based on the results of the month worked. The issuance of a bonus order is usually preceded by an analysis of the employees’ labor efficiency over the past month. Based on the results of this analysis, management makes a decision on paying a bonus to a particular employee.

In accordance with the updated legislation, the time for employers to analyze and think about who to pay a bonus to will be limited. The new deadlines for payment of bonuses from October 2016 are no later than the 15th day of the month following the worked month.

It is already clear that this will create certain difficulties. Especially for those employers who, in the process of analyzing an employee’s work activity, process a large amount of information. Some organizations and individual entrepreneurs pay bonuses to employees after 1-2 months. This is often due to the need to collect various indicators that reflect labor efficiency. In accordance with the new legislation, this is prohibited.

Quarterly bonuses

This type of bonus is fully subject to the provisions of the updated Art. 136 Labor Code of the Russian Federation. This means that from October 3, 2016, quarterly bonuses must be paid no later than the 15th day of the month following the expired quarter.

Thus, quarterly bonuses for the third quarter must be paid no later than October 15, 2016.

Annual bonuses

The annual bonus may also be included in the salary. And often its size even exceeds monthly income. Therefore, this is perhaps the most anticipated bonus for employees.

In accordance with the amended Art. 136 of the Labor Code of the Russian Federation, the annual bonus for 2018 must be paid before January 15, 2019.

Perhaps the issue of paying the annual bonus is the most difficult. After all, in just a few days, employers will need to evaluate the performance of their employees for the entire year, calculate and pay them bonuses.

Responsibility for violation of deadlines

The new legislation significantly increases the degree of responsibility of employers for failure to pay wages on time. Including increased administrative fines for individual entrepreneurs, organizations and heads of organizations. The amount of compensation for delayed wages has also doubled.

Due to the fact that bonuses are part of the salary, increased responsibility also applies to them. Moreover, administrative fines can be applied for each employee who receives a bonus late.

Changes in local acts

In accordance with Art. 136 of the Labor Code of the Russian Federation, the specific date for payment of wages can be established by one of the following documents:

• employment contract;
• collective agreement;
• internal labor regulations;
• bonus regulations.

It follows from this that from the moment the new law comes into force (October 3, 2016), any of these documents must reflect the date on which wages and bonuses are paid (which is part of the salary).

The Ministry of Labor, in its letter b/n dated September 21, 2016, assured that if the local act on bonuses indicates a specific date for payment of bonuses based on the results for a certain period (for example, based on the results of work for the year, the payment of bonuses is carried out on March 12 of the year following the reporting year) , then this will not constitute a violation of the Labor Code of the Russian Federation.

Thus, the best option will specify in the Regulations on bonuses specific terms for each type of bonus: monthly, quarterly, annual.

Terms for accrual of bonuses

In the Regulations on Bonuses, it is necessary to include a section entitled “Terms for Accrual of Bonuses” and, similar to the deadlines for payment of bonuses, indicate specific dates when bonuses should be accrued. For example:

• the monthly bonus is accrued no later than the 5th day of the month following the last month worked;
• the quarterly bonus is accrued no later than the 10th day of the month following the last worked quarter;
• the annual bonus must be accrued no later than 10 days after the approval of the annual financial statements;
• Non-production bonuses can be accrued and paid at any time. New order Bonus payments do not apply to non-production bonuses. Let's clarify this point. The fact is, according to Article 129 of the Labor Code of the Russian Federation, wages are remuneration for work. As mentioned above, bonuses are included in wages. But non-production bonuses (for example, monthly bonuses for employees with children) are not related to the work achievements of these employees. Therefore, non-production bonuses are not integral part salaries. That is why the provisions of new Article 136 of the Labor Code of the Russian Federation do not apply to the payment of non-production bonuses. The main thing is to determine in the local act the period for payment of non-production bonuses.

Sources of payment of bonuses

There are several sources from which it is possible to allocate funds for bonuses to employees:

• accrual of bonuses from profits;
• attributing bonuses to other expenses;
• inclusion of bonuses in the standard costs of the organization's activities.

Bonuses can be included in labor costs if two conditions are met:

• the presence of a local act that clearly outlines the terms of remuneration in the form of bonuses;
• accrual of bonuses based on professional performance results.

The article was edited in accordance with current legislation 12/25/2018

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Instructions

If your enterprise has operated successfully and you decide to pay a bonus to all employees based on the results of the month, quarter, half-year or year, issue an order. When paying bonuses to all employees, the order must have a unified form No. T-11a, approved by the State Statistics Committee of the Russian Federation. When paying a bonus to one employee, issue an order of form No. T-11.

Please indicate your full name. employees, structural unit number, position, basis for issuing the bonus, amount. When issuing an order in the unified form No. T-11a, when a bonus is issued to several employees or one structural unit or department at once, the basis for issuance can be indicated as a general one.

Indicate the amount based on the internal legal acts of the enterprise. It can be expressed as a percentage of salary or earnings, and also have a hard cash equivalent and be paid to all employees in the same amount or in hard cash, depending on the position.

The accounting group accountant is responsible for calculating bonuses. Most often, it is issued at the end of the billing period, which can be a calendar month, quarter, half-year or year, and payments coincide with the issuance of the second part of the salary.

When paying a bonus in a fixed amount, add a certain amount to the salary of each employee and subtract 13% income tax. If the bonus is paid as a percentage, make a separate calculation for each employee. For example, if an employee receives 25,000 rubles, and it was decided to give a bonus of 30%, when calculated, its amount will be 7,500 rubles, but an income tax of 13% must be subtracted from it. The remaining portion should be given as cash incentive.

Issue each type of bonus, incentive or remuneration with a separate order. If you issue a bonus monthly, an additional one – quarterly, based on the results of the six months or year, issue a separate order.

Bonuses for employees of both government and commercial organizations are not taxed only if, by the method of payment and registration, they have the nature of material assistance.

Instructions

Financial assistance is a payment by management of a certain amount of money in favor of one or more employees due to a difficult financial situation, low wages or suddenly arisen need in cash. All other methods of paying bonuses are subject to a single tax established by the Tax Code of the Russian Federation. True, here too the law has established certain restrictions - the amount of the premium should not exceed 4,000 rubles, otherwise you will still have to pay tax.

In addition to the above reasons, financial assistance may also be provided to an employee in connection with vacation, illness of parents, children and other close relatives, compensation for moral damage in material equivalent. Management can assign the payment of such a bonus not only to one person, but to an entire department or simply several employees.

Leave the bonus payment deadlines the same. It is not necessary to pay them before the 15th day of the next month inclusive. Officials agreed that the new restrictions on salary periods do not apply to bonuses.

According to the Ministry of Labor

Since October 3, 2016, a limit has been in effect: wages for a month worked cannot be issued later than the 15th day of the next month (Article 136 of the Labor Code of the Russian Federation, the federal law dated July 3, 2016 No. 272-FZ). That is, for the first half of the month, wages must be paid from the 16th to the last day of this month on the appointed day. For the second half of next month - from the 1st to the 15th inclusive.

However, this rule does not necessarily apply to incentive payments. The Ministry of Labor explained it this way.

They are accrued for a period of more than half a month. And the employer sets the deadlines for issuing incentive payments to employees for a month, quarter, year or other period of time.

Let’s say the bonus provision states that the company pays the bonus payment for the period determined by the bonus system, for example for a month, in the next month. And a specific number is indicated. And at the end of the year - say, in March of next year, or a specific date of issue is also indicated. This will not violate the requirements of Part 6 of Article 136 of the Labor Code of the Russian Federation as amended.

In other words, the company can pay them on dates different from the salary payment dates. She has the right to independently determine:

• circle of persons entitled to bonuses;
• indicators and terms of bonuses;
• amounts of incentive payments;
• procedure and period for payment of bonuses.

Why pay a premium?

The employer determines bonus rates. They can be:

• quantitative (how much the employee fulfilled and exceeded production targets for the volume of work, etc.);
• quality (how much raw materials, materials, fuel was saved; how much the quality of work was improved, the percentage of defects was reduced, etc.).

The company can pay additional remuneration for one indicator or for a group of agreed indicators.

At the same time, the indicators must be productive, as well as such that they can be achieved by every employee and that can be measured.

Simultaneously with the bonus indicators, the company can also establish bonus conditions - additional requirements. For example, indicate that if they are not fulfilled, the bonus is not paid or its size is reduced.

Thus, Labor Code gives the employer the right to independently establish a remuneration system that corresponds to the conditions of its activities and the specific goals of stimulating employees.

What is the deadline for paying bonuses?

When deciding when to pay additional compensation, keep these points in mind.

On the one hand, the salary includes additional payments and bonuses of an incentive nature, bonuses and other incentive payments (Part 1 of Article 129 of the Labor Code of the Russian Federation). That is, incentive payments - component salaries. Consequently, the employer can time the payment of bonuses to coincide with the payment date of the salary for the bonus month.

Example 1:

When to issue the monthly bonus

The bonus regulations for DSK-55 LLC establish the following procedure.

“Employees have the right to receive a monthly additional remuneration in the amount of up to 40% of the official salary. If local normative act“It is not established otherwise, the period for payment of additional remuneration is determined by the period for the payment of wages for the second half of the bonus month.”

The company's deadline for paying salaries for the second half of the month is the 5th of the next month.

Foreman Grishin V.P. for November, a monthly bonus was awarded in the amount of 24,000 rubles. (salary - 60,000 rubles, bonus - 40% of salary).

There are no special features for November issuance in local acts.

On the other hand, the period for payment of the bonus may depend not only on the period for which it is accrued (month, quarter, half-year, year, etc.). But also from other factors, namely:

• how structural divisions interact when determining the company’s financial results;
• What is the deadline for bonus payments to be prepared by immediate managers? office notes on incentive payments to employees;
• when commission meetings are held that distribute the incentive part of the wage fund, etc.

Then the period of data collection and analysis will be more than 15 days. And such an increase in the period is objective in nature. Accordingly, the employer can set the terms for payment of additional remuneration as follows:

• a specific date provided for by local regulations;
• specific period.

Labor legislation does not contain any restrictions on the terms for issuing bonuses.

Example 2:

When to pay quarterly and annual bonuses

StroyGrad LLC provides bonuses to employees based on the results of each quarter and at the end of the year.

In the regulation on incentive payments, the payment terms are set as follows.

1. The quarterly bonus is paid on the 15th day of the second month after the reporting quarter.
2. The annual bonus is paid within 10 calendar days from the date of the annual meeting of the founders.

These are acceptable formulations. They do not contradict Article 136 of the Labor Code of the Russian Federation.

In addition, the employer may pay “out-of-system” additional payments. They may not be provided for by a collective agreement or other local regulation. For example, bonuses for eliminating an accident, for an anniversary, professional holiday, etc.

As a rule, they are timed to coincide with an event, rather than waiting for a set payday. Although it can also be tied to salary (the company chooses the order itself).

How to avoid disputes

To avoid disputes with inspectors and employees, clearly indicate the timing of payment of “systemic” payments in the collective agreement or local regulations.

This may be a provision on bonuses, a provision on remuneration, etc. Approve them taking into account the opinion of the employees' representative body (if there is one).

If you do not have such documents, you will be punished for violating labor law standards (decision of the Stavropol Regional Court of May 11, 2016 in case No. 7-529/2016).

And if the deadline for paying bonuses is set, but the company does not comply with them, does it issue them later? Expect fines too. The table contains their sizes.

The statute of limitations for these violations is one year (Article 4.5 of the Code of Administrative Offenses of the Russian Federation).

Please note: if you have not regulated the deadlines for issuing bonuses by local acts, inspectors will assume that you must pay them on paydays.

And don't forget that material liability for delays in payments related to wages, occurs regardless of the employer’s fault.

An analysis of judicial practice has shown that judges act this way in disputes over incentive payments.

1. The bonus is established for the employee by the employment contract in a fixed amount, for example, per month. Its payment does not depend on the financial result of the company. Then, if the employee has fulfilled the necessary indicators, the court will oblige the employer to pay the bonus (appeal ruling of the Sverdlovsk Regional Court dated September 9, 2016 in case No. 33-15060/2016).

Table. What are the penalties for violating the procedure for issuing incentive payments?

* Actions are not criminal in nature.

2. The incentive payment is established, but its payment depends on financial condition companies. In this case, if the organization has suffered a loss, the court will refuse the employee - it will not satisfy the requirements stated by him. Since the issuance of the bonus depends on an additional condition.

It cannot be considered a mandatory, guaranteed and unconditional incentive payment. It is the employer’s right, not an obligation, to issue such remuneration (appeal ruling of the Khabarovsk Regional Court dated September 23, 2016 in case No. 33-6894/2016).

3. The company established not only indicators, but also the bonus condition: work in the company on the date of issuance of the order for the bonus.

Then, if the employee quit before the manager signed such an order, the dismissed employee will not receive a bonus. Even if he fully worked out the bonus period (appeal ruling of the Sverdlovsk Regional Court dated September 7, 2016 in case No. 33-15305/2016).

Consider the timing of bonus payments. They must be clear and understandable. If you follow them, there will be no problems.