Perhaps soon employers will not be able to pay their employees big bonuses. The deputies propose to limit their size to 20% of the salary and fix this norm in Labor Code.

What happened?

One of the deputies State Duma, a member of the Labor Committee Sergey Vostretsov prepared a draft law on amendments to Chapter 21 of the Labor Code of the Russian Federation. Journalists found out that the amendments will establish new restrictions for employers in terms of determining wages and bonuses to employees. In particular, the deputy suggested limiting the maximum bonus to one-fifth of the salary. The author of the initiative is sure that it is aimed at protecting the rights of workers.

New payroll requirements

The parliamentarian emphasizes that now in many organizations there is a situation where employers set the minimum wage for their employees, and the bulk of the earnings are various bonus and incentive payments. In such a situation, employees have no protection in case the employer changes their mind about paying the bonus. And the Supreme Court recently confirmed that the payment of bonuses is not the obligation of the employer, even if the incentives are spelled out in the employment contract.

As a result, a person can at any time receive the minimum part of his earnings without the opportunity to defend his rights in court. Sergei Vostretsov explanatory note to his bill emphasizes that this leads to the fact that the management of the organization receives a kind of financial way of putting pressure on employees. Under the threat of deprivation of the bonus, people can be forced to work overtime or commit other violations. labor law. Legislative limitation of the size of the bonus will change this system. After all, in fact, as stated in the explanatory note, now there is an impression of shock work even in those companies that show low economic results. As the author of the initiative himself says:

Can't our whole country be Stakhanovites? It turns out that we work with overtime for a month, receiving "bonuses" of 200-300, and sometimes 1000 percent of the salary. But is it a bonus? This is the real noose. Because, in fact, the employer can “throw” the employee at any time and pay him a bare salary. The bonus, in theory, provides for some kind of processing, additional workload. And in fact, people work as usual. It’s just that their salary was formed in such a way that at any moment anyone can be strangled.

Therefore, the deputy proposes to prescribe the following restrictions in the Labor Code:

• salary - 80 percent;
• premium accruals - up to 20 percent.

This restriction, according to the author of the initiative, should not have exceptions. They must be guided government bodies, budget institutions, enterprises with state participation and commercial companies. By the way, now State Duma deputies also receive a salary consisting of several uneven parts. The parliamentarian notes that people's representatives receive about 400 thousand rubles a month, while their salary is 65 thousand rubles. That is, apparently, the deputies also show excellent results of work.

The parliamentarian intends to submit a bill amending Chapter 21 of the Labor Code of the Russian Federation to the State Duma in the near future. If colleagues support the initiative, then clear concepts of salary and bonus accruals will appear in the norms of the Labor Code of the Russian Federation. In this case, special allowances:

• for work on harmful production;
• for work in the conditions of the Far North;
• etc.

according to the deputy, it is necessary to completely exclude from the composition wages and prescribe special conditions for their accrual and payment.

Tell me, please, can the monthly salary increment (for length of service, for the amount of work, etc.) be more than the salary itself?

The Labor Code of the Russian Federation does not contain any restrictions in this regard. The norms of the Labor Code of the Russian Federation say that the procedure for paying bonuses, allowances, and other material incentives can be fixed:

- in the employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);

- in collective agreement(part 2 of article 135 of the Labor Code of the Russian Federation);

- in a separate local document of the organization (for example, in the Regulations on remuneration, Regulations on bonuses) (part 2 of article 135, part 1 of article 8 of the Labor Code of the Russian Federation).
Allowances - additional payments to employees (salary allowance) for special working conditions, high quality work or other actions established in the labor or collective agreement.
Therefore, if a local document has an allowance of > 100% of salary or other production indicator, then the amount of remuneration may be more than the salary itself.

The rationale for this position is given below in the materials of the Glavbukh System vip - version

Recommendation: How to calculate and reflect quarterly and monthly bonuses in accounting

The organization develops the bonus system independently. That is, the organization has the right to establish for employees any types premiums .

Types of premiums

Depending on the frequency of payment of the bonus, they are divided into:

• for periodic, paid during the year (for example, monthly and quarterly);

Depending on the grounds for the payment of bonuses are divided:

• for production (accrued for the employee's labor achievements);
• to non-production (not related to the results labor activity employee).

According to the sources of payment of bonuses are divided:

• for those paid out of expenses for ordinary activities;
• for those paid out of other expenses;

Monthly and quarterly bonuses can be either operational (for example, monthly bonuses that are part of the salary) or non-productive (for example, monthly bonuses for employees with children). Typically, the payment of monthly and quarterly bonuses is associated with production activities employees.

Monthly and quarterly bonuses can be paid from any source. Most often, monthly and quarterly bonuses are paid out of the costs of ordinary activities.

Payment procedure

The procedure for paying monthly (quarterly) bonuses can be fixed:*

• in employment contract (par. 5 o'clock 2 tbsp. 57 TC RF);
• in collective agreement (h. 2 tbsp. 135 TK RF);
• in a separate local organization document (for example, in Regulations on wages , Regulations on bonuses) (h. 2 tbsp. 135 , h. 1 st. 8 TC RF).

Situation: is it necessary to pay monthly bonuses provided for by the collective agreement to employees who are on probationary period

Yes need.

Employees on probation are subject to all provisions of the collective agreement ( h. 3 art. 70 TK RF).

Documenting

The basis for calculating the bonus is the order of the head to encourage the employee ( the form № T‑ 11 ) or groups of employees ( the form № T-11a). The order is signed by the head of the organization. The employee (employees) must be familiarized with the order under the signature ( chapter 1 instructions approved Decree of the State Statistics Committee of Russia dated 5 January 2004 No. 1 ).

Do not make entries about monthly (quarterly) bonuses in the work books of employees. This is due to the fact that such awards are of a regular nature. And bonuses paid regularly to contribute to work book no employee required P. 25 Rules approved Government Decree RF from 16 April 2003 No. 225 ).

Make the payment of premiums:

• or by settlement and payment or payroll(according to forms № T-49 or № T-53);
• or by expenditure cash warrant(on

How to motivate with a prize

A bonus is a cash payment to an employee in excess of wages for achieving high results in work and fulfilling bonus indicators. The bonus is the main component of the variable part of wages. The bonus system is a set of various types of monetary rewards specially designed for certain groups of employees, taking into account their impact on the performance of the organization. The bonus system is the main material incentive for employees.

Determine the optimal amount of bonuses for employees

What are the types of awards

Bonuses are divided into four groups:

1. Depending on the type of tasks performed:
   • production - encouraging employees for the performance of production tasks or official duties;
   • non-production - encouragement for a personal contribution to the result of the organization's work, not related to its production duties.
2. Depending on the frequency of payments:
   • systematic - encouragement for the performance of production tasks or official duties, the payment of which occurs systematically: monthly, quarterly;
   • one-time - encouragement for certain achievements that are not systematic, for example, for the implementation of particularly important production tasks, for winning an industrial competition, etc., or for the overall collective results of work over a sufficiently long calendar period: half a year, a year.
3. Depending on the variant of labor assessment:
   • individual - encouragement for personal contribution to the result of the work of the organization, the performance of production tasks and his official duties;
   • collective - encouragement for the performance of production tasks or official duties based on the assessment of collective work.
4. Depending on the estimated result:

• for the main results of work - encouragement for the required result, determined by the employer specifically for the employee or his unit, and possibly the organization as a whole;
• per special results- an incentive that motivates employees to solve special tasks of the employer that are relevant to the organization at the moment, for example: saving energy (raw materials), improving product quality, timely shipment of products, etc.

What types of bonuses to use to stimulate employees are determined independently in each organization.

What are the rules for developing a bonus system

When developing a bonus system, adhere to the following rules:

• the bonus system should be consistent with the organization's business development strategy;
• the bonus should not be a common, frequent and widespread occurrence, so that employees do not perceive it as part of their salary under normal conditions;
• the bonus should be directly related to the employee's real personal contribution to the result of the department, organization, reflect his personal achievements (possibly as part of a group, department, etc.);
• the calculation of the bonus should be based on the most objective method for measuring the employee's output and his contribution to production, known to the employees themselves;
• employees should regard the bonus as a reward for a specific result due to additional efforts, and not just as payment for performing standard work for a certain period of time;
• additional efforts of employees, stimulated by the bonus, should cover the costs of paying these bonuses;
• the application of the system must be fair, that is, if there are grounds for bonuses, only those forms that are specified in the Regulations on bonuses should be applied;
• the system must be unavoidable: the premium must be paid whenever appropriate grounds arise;
• the system should be known to all employees of the organization.

How to develop a reward system

To develop a bonus system, carry out the formation of a motivation system. Further, based on the strategic goals of the organization, identify the main goals of bonuses and the performance indicator of the organization. For example, if the goal of the organization in the near future is to increase sales, then the performance indicator will be the size of the increase in sales, if the goal is to improve product quality, then the indicator will be the percentage of reduction in the number of defects compared to the previous period, etc. Thus, having determined the indicator performance, formulate a general basis for bonuses. Next, using the top-down pyramidal principle, determine the influence of different groups of employees on this performance indicator, for example, how managers influence different levels how each department, specific position, etc. influences. Determine the factors that affect the achievement of organizational performance indicators and which are in the sphere of significant influence on the part of employees. If necessary, develop and implement a system of operational control of these factors. Determine which bonuses will be distributed to all employees of the organization, for example, a bonus for long service, for the overall performance of the organization, etc., and which only to certain groups. Select the group data and for each define:

• the ratio of the fixed and variable parts of wages;
• bonus indicators affecting the bonus part;
• options and rules for calculating the premium;
• frequency of bonus payments.

Next, for each group or for all employees of the organization, determine the grounds for considering the issue of bonus accrual. The basis may be a memo from the head of the department, an employee report, a sales plan and performance indicators, etc. Identify the persons who make the decision to pay the bonus. It may be necessary to think over the rules for additional procedures for agreeing on the payment of bonuses. Discuss with responsible persons terms of consideration of documents-grounds, terms for making a decision on bonuses, terms for transferring documents on bonuses agreed with the head of the organization to the accounting department of the organization. An important point in personnel bonuses is the procedure for communicating the decision on bonuses to employees, they must know what they received the bonus for, how its size is calculated, which reduces the amount of the bonus, which increases it. This information must be accessible to employees and understandable. To this end, you can organize meetings for employees with the head of the payroll department, make a block with questions and answers on the topic of bonuses on the corporate website, allocate a certain time for employees when they can contact the payroll department for advice, etc. E. Record all these conditions and rules of bonuses in the Regulations on bonuses or other local document of the organization.

How to select groups of employees to develop a bonus system

Groups of employees for bonuses in each organization are formed independently. First, form groups depending on how the work of employees affects the performance indicator and the final result of the organization, for example:

• managers on whom the business result depends;
• professionals who create the main business result (profitable positions);
• employees who help professionals achieve results (support staff);
• employees who do not affect the business processes of the organization (support staff).

You can also select groups for bonuses depending on the place and role of the employee in the management hierarchy, for example, top managers, middle managers, engineering and technical employees, workers. Or form groups for bonuses depending on the length of service of employees in the organization, for example, employees with more than three years of experience in the organization have one type and size of bonus, with less than three years of experience - others, etc. The degree of compliance by the employee with the rules of internal labor the schedule is also a sign of the formation of groups for bonuses. For example, employees with no disciplinary violations: lateness, delays in lunch break etc., have a full bonus package, and employees with disciplinary violations can be de-bonded.

An example of grouping employees of the Alpha organization when developing a bonus system

As a result of the analysis of the activities of the organization, its divisions, employees of profitable positions, it was decided to allocate the following groups of employees to develop a bonus system:

• Head of the organization;
• top managers (deputy heads of the organization);
• project managers;
• sales staff;
• employees of accounting, secretariat, personnel services;
• warehouse staff, etc.

For each group, their own bonus indicators and rules for calculating the bonus were developed.

How to determine the ratio of fixed and variable parts of wages

The determination of the ratio of the fixed and variable parts of the salary is influenced by the nature official duties employees, their impact on the business processes of the organization. Each group of employees will have its own ratio of fixed and variable parts of the salary. Basic principles for determining the ratio:

• the greater the degree of influence of the position's activities on the result of the organization, the greater the bonus part (up to 200% of the salary);
• the higher the level of authority of employees, the greater the bonus part (up to 150%);
• the more stable and regulated the duties, the lower the bonus part (from 15% to 50% of the salary);
• the more difficult it is to evaluate the quantitative result of the activity of the employee and the unit as a whole, the larger the permanent part of the salary.

Tip: when setting the size of the variable part, remember that the bonus must be meaningful to the employee.

Please note that if the bonus is less than 20 percent of the fixed part of the salary, then such a bonus has a weak stimulating effect. Periodic awards, such as New Year, on a professional holiday, at a rate of less than 15 percent, employees do not consider it as an encouragement. A bonus of 10 percent of salary can irritate the team.

See the table for options for the ratio of the variable and constant parts of the salary.

How to develop reward metrics

To encourage staff, develop different bonus indicators for each group of employees, while taking into account the specifics of the organization's activities, the nature of the work of each group, the procedure for accounting and normalizing the results of their work. It is important to set the indicators and conditions of bonuses in such a way that the improvement of some indicators does not cause the deterioration of others. So, for example, bonuses to workers can be carried out according to indicators:

• for improving product quality, for example, increasing specific gravity products of the highest quality category, the highest grade, an increase in the delivery of products from the first presentation, a decrease in defects, a reduction in cases of returns of poor-quality products, the absence of complaints about products from consumers;
• for the growth of labor productivity and production volumes, for example, the fulfillment and overfulfillment of the planned target, production standards, production plan by the deadline with a smaller number of employees, reducing the labor intensity of products, increasing production volumes;
• for the development of new equipment, for example, increasing the shift ratio, reducing the time for mastering advanced technologies, increasing the equipment load factor, reducing the cost of its operation;
• for reducing material costs, for example, saving raw materials, materials, fuel and energy resources, tools, spare parts, reducing losses, waste.

Make bonuses to specialists and employees for the actual improvement of the results of the organization, for example, an increase in profits, production volumes, overfulfillment of the sales plan, the introduction of rationalization proposals, etc. For employees involved in the maintenance of machinery and equipment, apply the following indicators: mastering technical parameters, improving the coefficient of their use, etc. Link bonuses to heads of departments with end result the work of the division, the growth of labor productivity, the release of high-quality products, the reduction of its labor intensity and other performance indicators.

An example of developing bonus indicators for the sales department of the Alpha organization

In the organization "Alfa" for employees of the sales department for each position, depending on the specifics of work and the impact on the result of the organization's activities as a whole, they developed bonus indicators that take into account the degree of implementation of the monthly work plan of employees. We also developed three options for the values ​​of bonus coefficients for each bonus indicator, depending on the amount of work plan implementation:

• MAX plan;
• NORM plan;
• plan min.

This made it possible to set a certain range of bonuses for employees, which made it possible to stimulate them for different results work. These indicators and bonus factors were recorded in the bonus matrix, which was drawn up in any form, and an appendix was made to the Regulations on bonuses for the company's personnel.

If a prerequisite for the payment of bonuses is compliance by the employee labor discipline, include in the document in which the rules for bonuses are fixed (Regulations on bonuses, Regulations on remuneration), an additional indicator of bonuses - labor discipline. You can include the criteria in the table in this indicator.

What are the options for calculating the premium

When developing a bonus system, determine the most optimal option for calculating the bonus for the organization. There are the following options:

• as a percentage of the performance of the indicator;
• as a percentage of the tariff rate;
• in the form of coefficients;
• in absolute terms.

What are the rules for calculating the premium

When developing rules for calculating bonuses based on bonus indicators, it is recommended:

• present bonus indicators in digital format, for example, the number of products produced - pieces, the amount of defect reduction - pieces, the organization's profit from the sale of services or goods - rubles, etc.;
• take into account all indicators important for each unit and position;
• make the calculation of indicators (calculation rules, formulas, scales, method of assessing the completeness of the performance of indicators) understandable for employees;
• take into account the level of responsibility and the degree of influence of employees of each group on the activities of the unit and the organization as a whole.
• develop a bonus matrix to determine the size of the bonus for each group of employees.

An example of calculating the bonus for employees of the sales department of the organization "Alpha"

In the Alpha organization, a bonus matrix was developed for employees of the sales department, in which, depending on the performance of bonus indicators, bonus coefficients were developed. The following formula is used to calculate the premium:

Thus, for the head of the sales department, subject to the fulfillment of bonus indicators for the maximum value (MAX Plan), the bonus is calculated as follows: Bonus = 23,000,000 × 0.1% + 10,000,000 × 0.09% + 1,000,000 × 0, 7% = 39,000 rubles. Subject to the fulfillment of bonus indicators for the minimum value (MIN Plan): Premium = 19,000,000 × 0.06% + 7,000,000 × 0.05% + 800,000 × 0.3%) = 17,300 rubles.

How to determine the frequency of bonus payments

The frequency of bonus payments in each organization is chosen independently. The frequency of bonuses depends on the financial resources of the organization and the possibility of actually evaluating business results. It is recommended to choose a period for evaluating business results - a month, a quarter, a half year, a year. For senior managers CEO, directors of departments, etc.) long-term bonus programs can be designed for three to five years.

From the article you will learn:

1. How to document the accrual of bonuses to employees in order to avoid problems during tax audits and labor inspectorate.

2. What premiums can be taken into account in tax expenses under OSNO and STS.

3. What legislative and regulatory acts govern the procedure for calculating bonuses and including them in expenses for taxation.

The salary of employees, as a rule, consists of several parts: payment for labor (for the time actually worked, for the amount of work actually performed, etc.), compensation payments and incentive payments. Incentive incentive payments include bonuses to employees. The division of wages into a fixed part and a bonus part is in the interests of both the employer and the employee. The employer has the opportunity to encourage employees to achieve higher indicators and results, and at the same time not to overpay them if such indicators are not achieved. And for employees, the bonus part of wages is a real opportunity to receive greater remuneration for their work. That is why almost all organizations and individual entrepreneurs-employers provide for the accrual of bonuses to employees, and bonuses often make up the largest part of wages. Given this fact, the accrual and payment of bonuses is the object of increased attention during inspections by the tax inspectorate and the state labor inspectorate. How to bring the accrual of bonuses in line with labor and tax laws and avoid problems during inspections - read on.

What are you interested in tax office in terms of bonuses to employees: whether salary expenses (including the payment of bonuses) are legitimately classified as expenses that reduce the taxable base for corporate income tax or for a single tax paid in connection with the application of the simplified taxation system.

What is of interest to the state labor inspectorate: are the rights of employees violated in the calculation and payment of wages (including bonuses).

All bonuses to employees are subject to insurance premiums in the PFR, FSS, MHIF (clause 1, article 7 of the Federal Law of July 24, 2009 No. 212-FZ), therefore, when checking the FSS and PFR, inspectors are usually interested in total amount accrued premiums without detailed analysis.

Documentation of awards

According to the Labor Code of the Russian Federation, the establishment of bonuses for employees is the right of the employer, and not his obligation. This means that the employer has the right to approve a remuneration system that provides for a bonus component (salary-bonus, piece-bonus remuneration system, etc.) and document this fact. Please note that if the internal documents of the employer establish a remuneration system that includes bonuses, then in this case the accrual and payment of bonuses to employees, according to internal agreements, is the responsibility of the employer. Failure to fulfill this obligation may result in justified complaints from employees and serious claims from the labor inspectorate. In this regard, it is important to properly document the procedure and conditions for bonuses to employees.

In what documents it is necessary to reflect the conditions and procedure for bonuses to employees:

1. An employment contract with an employee. The terms of remuneration, including incentive payments, which include bonuses, are mandatory for inclusion in an employment contract (Article 57 of the Labor Code of the Russian Federation). At the same time, it must clearly follow from the employment contract under what conditions and in what amount the bonus will be paid to the employee. There are two options for fixing the terms of bonuses in an employment contract: fully prescribe the conditions and procedure for bonuses or make a link to local regulations that contain this information. It is advisable to use the second option, to give a link to local regulations in the employment contract, because when making changes to the conditions for encouraging employees, it will only be necessary to make the appropriate changes to these documents, and not to each employment contract.

2. Regulations on remuneration, provisions on bonuses. In these local regulations, the employer establishes all the essential conditions for bonuses to employees:

• the possibility of accruing bonuses to employees (remuneration systems);
• types of bonuses and their frequency (for results based on the results of work for the month, quarter, year, etc., one-time bonuses for holidays, etc.)
• a list of employees who are entitled to certain types of bonuses (all employees of the organization, individual structural units, separate positions);
• specific indicators and methodology for calculating bonuses (for example, a certain percentage of the salary for the implementation of the sales plan; a fixed amount and specific holidays, etc.);
• conditions under which the premium is not charged. So, if an employee has a fixed bonus for the conscientious performance of labor duties, then the employee can be deprived of this bonus only if there are sufficient grounds (non-performance or improper performance of the duties stipulated job description; violation of internal labor regulations, safety measures; violation causing disciplinary action and etc.);
• and other conditions set by the employer. The main thing is that all the conditions for bonuses to employees in the aggregate do not contradict each other and make it possible to unambiguously determine which of the employees, when and in what amount the employer is obliged to accrue and pay the bonus.

3. Collective agreement. If, at the initiative of the employer and employees, a collective agreement is concluded between them, then it must also indicate information on the procedure for bonuses to employees.

! Note: in addition to the fact that the employee signs an employment contract, the employer must, against signature, familiarize him with the regulation on remuneration, the provision on bonuses, the collective agreement (if any).

Inclusion of premiums in tax expenses under OSNO and STS

Labor costs for tax purposes under the simplified tax system are accepted in the manner prescribed for the calculation of corporate income tax (clause 6 clause 1, clause 2 article 346.16 of the Tax Code of the Russian Federation). Therefore, when including labor costs (including the payment of bonuses) in expenses that reduce the taxable base for income tax and simplified taxation, one should be guided by Article 255 of the Tax Code of the Russian Federation.

“The taxpayer’s labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensatory accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms legislation Russian Federation, labor contracts and (or) collective agreements ”(paragraph 1 of article 255 of the Tax Code of the Russian Federation). According to paragraph 2 of Art. 255 of the Tax Code of the Russian Federation, the accepted labor costs for tax purposes include “accruals of a stimulating nature, including bonuses for production results, allowances for tariff rates and salaries for professional excellence, high achievements in labor and other similar indicators. In addition, by general rule, expenses in tax accounting are recognized as reasonable and documented expenses incurred by the taxpayer (Article 262 of the Tax Code of the Russian Federation).

Thus, having combined all the requirements of the Tax Code of the Russian Federation, we come to the following conclusion. The cost of bonuses to employees reduces the tax base for income tax and for a single tax paid in connection with the application of the simplified tax system, while meeting the following conditions:

1. The payment of bonuses must be provided for in the employment contract with the employee and (or) in the collective agreement.

We discussed the procedure for reflecting the bonus conditions in the employment contract above: either fixing them in the employment contract itself, or a reference to the local regulations of the employer. Not all employers conclude a collective agreement with employees, however, if it does exist, then it should also provide for the possibility of paying bonuses and the procedure for bonuses.

! Note: one order of the head for the payment of bonuses is not enough to include bonuses in expenses. Bonuses for employees must be provided for in the employment contract with the employee and (or) in the collective agreement. Otherwise, the tax authorities have every reason to remove the "bonus" expenses and charge additional income tax or tax under the simplified tax system. This position of the tax authorities is confirmed by numerous court decisions in their favor.

2. A direct relationship is needed between the accrued bonuses and the "production results" of the employee, that is, the premium must be economically justified, related to the receipt of income by an organization or individual entrepreneur.

Thus, special attention should be paid to the wording according to which bonuses are awarded. For example, awards for an anniversary (new year, vacation, etc.), as well as awards for high achievements in sports, for active participation in public life companies, etc. they have nothing to do with the results of the employee’s labor activity, therefore their acceptance for tax accounting is illegal (Letter of the Ministry of Finance of Russia dated 04.24.2013 N 03-03-06 / 1 / 14283). If bonuses are charged, for example, for specific labor indicators (fulfillment / overfulfillment of the sales plan, production plan, etc.), for the implementation of proposals that have brought economic benefits, then they can undoubtedly be taken into account in tax expenses. In addition, if the amount of bonuses is confirmed by calculations (for example, a percentage of the amount of contracts with new customers, of the amount of profit received, etc.), then the inspectors will have no chance to remove the costs of paying such bonuses.

! Note: often, bonuses are awarded to employees with approximately the following wording "For the timely and conscientious performance of their duties." If you want to include bonuses in tax expenses, it is better not to use this wording, because the timely and conscientious performance of your labor duties is the responsibility of the employee, and not the object of additional incentives. In this case, the tax authorities are likely to remove such expenses. Therefore, if it is impossible to give specific labor indicators for calculating the bonus, then it is better to indicate "For the results of work based on the results of the month (quarter, year, etc.)". In this case, it is likely to defend the right to include such premiums in tax expenses.

Another point: the source of the premiums. If profit is indicated as a source of premium payment, or as a basis for calculation, but a loss is actually received, then such premiums cannot be taken into account in taxation expenses.

3. The accrual of bonuses must be formalized properly.

The basis for accruing bonuses to employees is a bonus order. To draw up an order for bonuses, you can use the unified forms: Order (order) on encouraging an employee (Unified form No. T-11) and Order (order) on encouraging employees (Unified form No. T-11a), which are approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01. 2004 No. 1 "On the approval of unified forms of primary accounting documentation for accounting for labor and its payment." However, from January 1, 2013, it is not necessary to apply unified forms (clause 4, article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). Therefore, a bonus order can be drawn up in an arbitrary form, which is approved by the organization.

The main things you need to pay attention to when filling out an order for bonuses:

• the incentive motive must correspond to the type of bonus named in the employment contract, local regulations, collective agreement (with reference to these documents);
• it should be clear from the order which employees the bonus is accrued (specific employees with full names);
• the amount of the bonus for each employee must be indicated (the amount of the bonus must correspond to the calculated data);
• you must specify the period for which the bonus is to be paid.

4. Bonus for the head of the organization(who is not its sole founder) it is better to issue it not by the order of the head himself, but by the decision of the founder ( general meeting founders).

This is due to the fact that the employer in relation to the head of the organization is its founders. Accordingly, it is within their competence to establish the conditions for paying the bonus and its amount to the head.

Reflection of premiums in accounting

In accounting, the accrual of bonuses is reflected in the same way as all wages on account 70 “Settlements with personnel for wages” in correspondence with cost accounts (20, 26, 25, 44). Since bonuses to employees are subject to personal income tax, the payment of bonuses is carried out minus the withheld personal income tax.

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Legislative and regulatory acts:

1. Labor Code of the Russian Federation

2. Tax code

3. the federal law dated July 24, 2009 No. 212-FZ “On insurance premiums in Pension Fund Russian Federation, Fund social insurance Russian Federation, Federal Compulsory Medical Insurance Fund"

Salary bonus paymentassumes that the employee has the right to receive additional funds in the amount not lower than the salary part of the salary. We will describe below how such payments can be made, whether the obligation to pay bonuses in the amount of one or more salaries is established by law.

How is the bonus system arranged in Russia?

In Russia, the procedure for rewarding employees is prescribed in the Labor Code of the Russian Federation. For some categories of employees, other regulations may be adopted that establish the procedure and amount of bonuses (for example, for employees of the Ministry of Internal Affairs, the Ministry of Emergency Situations, etc.).

By virtue of the law (Article 192 of the Labor Code of the Russian Federation), a bonus is one of the measures to encourage employees for their work, as well as an incentive for further fruitful work. Thus, the main purposes of bonuses are encouraging and stimulating.

Bonuses are included in the wage system (Article 129 of the Labor Code of the Russian Federation) along with the salary and compensation payments. If the salary is paid monthly, and this is the obligation of the employer, then he does not have such an obligation with respect to bonuses. The organization is obliged to pay from bonuses insurance premiums, other payments, therefore, from the point of view of managers, bonuses are a significant expenditure part, which can often be dispensed with.

Each organization has its own system of remuneration. Premiums may or may not be included in such a system. This is due to the fact that the legislation does not contain requirements for employers on the mandatory payment of bonuses, and in Part 2 of Art. 135 of the Labor Code of the Russian Federation expressly states that they can be paid on the basis of internal acts of the organization: collective agreements, local acts, agreements. Employers are not required to accept such acts.

Thus, the law does not oblige employers to pay bonuses. The size and frequency of payments are not specified. In practice, the management either adopts an internal act, which contains the procedure for bonuses to employees, or decides for itself - when, to whom and in what amount to pay bonuses.

Can they pay a significant amount at a time, for example, a bonus of 8 - 10 salaries

In many organizations, the amount of the bonus is tied to the salary part of the salary. Salary is a salary in a fixed amount for one month, which does not include other payments (compensatory and incentive). The amount of the salary part of the salary is prescribed in the employment contract.

A one-time bonus of 10 salaries may be paid if:

1. So the management decided (on its own initiative, on the basis of a memo or a statement from the employee) and issued an order for bonuses.
2. The obligation to pay is fixed in the employment contract with the employee (for example, the contract states that at the end of the year, or upon dismissal, the employee is paid a significant bonus).
3. The obligation to pay or certain conditions for its implementation are enshrined in a local act, collective agreement, agreement.

This is an exhaustive list of cases where a premium of such a significant amount can be transferred. The accrual of such bonuses is the exception rather than the rule. It is enough to simply calculate what expenses the employer will incur if he pays 10 salaries at once.

Suppose an employee's salary is 15,000 rubles. So the size bonus payment will amount to 150,000 rubles. With this money, the employer must pay 22% of insurance premiums, 5.1% for health insurance, and 2.9% in the Social Insurance Fund, which is another 45,000 rubles. Thus, if in a normal month the employer would pay the employee a salary of 15,000 rubles and transfer 30% of this amount to various funds, then with additional payment bonuses, the total expenses will amount to 214,500 rubles.

Is it permissible to pay monthly bonuses in certain amounts, for example, bonuses of 25 - 30% of salary

It is possible to reward employees on a monthly basis, even without any grounds related to the achievements of employees in the service. It is enough to write in the employment contract, for example, the following wording: “ The employee is set a salary in the amount of the salary (15,000 rubles) and a monthly bonus of 30% of the salary.

Of course, the wording can be any, for example, with a salary, a bonus of 25% of the salary, or a bonus of 1/3 of the salary can be paid. The law does not establish a minimum and maximum amount of premiums.

Similar wording can be fixed at the level of local acts, in particular, in the Regulations on bonuses. The big difference for an employer is that local act affects the interests of all employees of the organization, and not just one, like an employment contract. In this regard, everyone will have to pay bonuses in the amount of a certain percentage or share of the salary. It should be noted that monthly bonuses are accrued in many organizations, but more often in budget ones.

Thus, bonus payments in salaries, percentages of salary, salary shares, etc. are quite possible. Decisions on their implementation are made by the employer, or the bonus procedure is fixed in employment contracts or internal regulations of the organization.

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