Often, company executives approve monetary incentives to be paid to their employees in order to motivate them to fruitful work. As a rule, we are talking about a bonus calculated at the end of the year. The reason for its appointment to an individual employee or the entire team may be different. In any case, the accountant must know how to calculate the premium for the year.
What is the annual bonus
The annual bonus is usually accrued in February of the year following the period.
Many employers noted the fact that the most effective method employees' motivation is monetary incentives. The payment of bonuses has a beneficial effect on the overall targets, increased productivity, supply innovative ideas, striving for career growth, and so on, as subordinates try to conscientiously fulfill their official duties and keep up with colleagues, because as a result, at the end of the annual period, their income increases.
The annual bonus does not apply to mandatory payments and the basic salary, the law does not oblige company owners to establish it, and therefore employers have the opportunity to independently determine the main provisions for its calculation and fix them in the company's internal regulations. The employer cannot pay the bonus at the end of the year without first settling the issue of its appointment - otherwise, claims from tax office, and the entrepreneur will not be able to take into account the expenses in the taxable base for income tax.
If in labor agreement with an employee, only certain provisions on the payment of a bonus are indicated, then a link should be made to the internal document that contains a complete list of the conditions for its appointment.
For this reason, it is necessary not only to mention the payment of bonuses in local documents, but also to indicate their size, procedure, conditions and terms of accrual. Information about employee bonuses can be set out in the following documents:
- an employment contract with an employee;
- collective agreement;
- position on wages;
- the employer's order on the accrual of bonuses to some distinguished employees.
How the annual bonus is paid to employees
The decision to pay the company's employees a bonus at the end of the year is made by the head of the enterprise department or the owner of the company, if there are no departments indicated in it, based on information about the work of the team from the personnel department. Employees personnel service provide the employer with information on the actual time worked by subordinates, on cases of violation of internal regulations, on the fulfillment, overfulfillment or non-fulfillment of the production plan.
Having studied the data provided to him, the employer determines the need to pay a bonus and its size, after which he issues an order to assign bonuses to an employee (form T-11) or group of subordinates (form T-11a). Then the employees must read the text of the order, sign the paper, after which the order is transferred to the accounting department.
The accounting officer draws up the expense cash warrant (KO-2), settlement payroll (form T-49) or payroll (form T-53). If funds are transferred to bank cards employees, to be filled payslip (T-51).
How to calculate annual premium
The annual bonus may be obligatory form incentives for employees at the enterprise or optional - that is, accrued at the request of the employer and, if possible, the company's budget for special merits in the work.
Labor legislation defines the circle of employees who are not supposed to appoint a quarterly bonus and bonuses at the end of the year. These workers include:
- subordinates who violated labor discipline and received disciplinary action;
- employees who have been temporarily suspended from their duties official duties;
- employees on leave to care for children under 3 years of age.
To determine the amount of the bonus for the year, you need to sum up all the employee's income (without taking into account various multipliers, if any), and then multiply the result by a predetermined percentage of the bonus. The calculation formula is as follows:
RWP = (EZP x 12 months x PP) - (EZP x 12 months x PP) x 13%,
where RSE- the amount of the annual bonus;
EZP– monthly salary (without increasing coefficients);
PP- the percentage of bonuses;
13% - withholding income tax.
An example of how to calculate the annual premium
Programmer Knopkin R.A. a monthly salary of 56,000 rubles is paid. This salary was accrued to him for all 12 months over the past year. The employer instructed the accountant to calculate the annual bonus. The collective agreement of the company contains information on the percentage of the bonus at the end of the year - it is 12%.
Over the past year, the programmer has earned: 56 000 rub. x 12 months = 672,000 rubles.
The annual bonus will be: RUB 672,000 x 12% = 80,640 rubles.
The accountant is obliged to withhold personal income tax from bonus payments in the amount of: RUB 80,640 x 13% = 10,483 rubles. 20 kop.
Employer from own funds list insurance premiums at the rate of: RUB 80,640 x 22% = 17,740 rubles. 80 kop.
Total, Knopkin R.A. received in hand: RUB 80,640 - 10,483.2 rubles. = 70 156 rubles 80 kopecks.
Legislative acts on the topic (TC RF)
Common Mistakes
Error: The employer did not issue an order for the payment of bonuses individual employees, although the local regulations do not say anything about bonuses to employees.
According to Article 129 of the Labor Code of the Russian Federation, wages (remuneration of an employee) are remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (surcharges and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and bonuses of an incentive nature, bonuses and other incentive payments).
Thus, remuneration based on the results of annual work can also be included in the salary of an employee.
The main condition for receiving such remuneration is working out a full calendar year.
The salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of the labor expended and is not limited to the maximum size (Labor Code of the Russian Federation). The Labor Code obliges the employer to set the salary of the employee in employment contract in accordance with the remuneration systems in force in the organization, reflected in local regulations (Labor Code of the Russian Federation).
In accordance with Article 136 of the Labor Code of the Russian Federation, wages are paid at least every half a month. The specific date for the payment of wages is established by the internal labor regulations, the collective agreement or the employment contract no later than 15 calendar days from the date of the end of the period for which it is accrued.
The regulation for the payment of the annual bonus (bonuses) can be approved in a separate regulation on the payment of the annual bonus (bonus at the end of the year), which will contain all the reasons, conditions and requirements for the appearance of a bonus order.
The provisions must clearly state the grounds for:
- to increase the amount of remuneration. For example, for exceeding the plan, mastering new equipment and technologies, saving material resources, etc.;
- to reduce the amount of remuneration. There will be much more such reasons - for mistakes, laziness, violation of labor discipline, etc.;
- for complete deprivation of remuneration. For example, due to systematic absenteeism, appearing at work in a state of alcoholic or drug intoxication.
It is clear that the annual bonus is paid to those employees who have worked this year in full. And what can expect specialists who, at the time of issuing the order, are on the staff of the organization, but were hired during the year or could not work out this year for good reasons, for example, the birth of a child, leave for care, prolonged illness or administrative leave ? As a rule, in such cases, remuneration is paid in proportion to the hours worked, but this procedure must be fixed in the Regulations.
Is remuneration required at the end of the year in case of dismissal before the issuance of an order for the payment of remuneration (while the employee has worked for a full year)? In general, incentive payments that are part of the salary (remuneration of the employee), which include remuneration based on the results of work for the year, are paid to the employee for work, that is, for the performance of his job duties, and the termination of the employment contract with the employer does not deprive employees of the right to receive appropriate remuneration for work - wages, including the receipt of appropriate incentive payments (see Appeal ruling of the Tyumen Regional Court dated March 5, 2014 in case N 33-1139/2014).
According to the constitution Russian Federation labor is free. Everyone has the right to freely dispose of his abilities to work, to choose the type of activity and profession. Forced labor is prohibited. Everyone has the right to work in conditions that meet the requirements of safety and hygiene, to remuneration for work without any discrimination and not less than the minimum wage established by federal law, as well as the right to protection from unemployment.
From the Appellate Ruling of the Yaroslavl Regional Court dated February 14, 2014 in case N 33-889 / 2014: “Despite the fact that agreement N on making changes (additions) from DD.MM.YYYY, bonuses to an employee once a year in the amount of up to<данные изъяты>% of the annual salary, taking into account the achievement of annual targets, refers to the right of the employer, however, taking into account the above requirements of the Constitution of the Russian Federation, , , , , , Labor Code of the Russian Federation the implementation of this right of the employer cannot be discriminatory and arbitrary.
Having established that other, not dismissed key employees of YaZDA OJSC, the contested premium was paid, and also taking into account the lack of evidence of the circumstances of non-fulfillment or improper fulfillment by the plaintiff of his labor duties in DD.MM.YYYY, the panel of judges concludes that A was entitled to expect to receive the contested premium for DD.MM.YYYY.
Under such circumstances, the actions of the defendant in non-payment of the contested premium to the plaintiff are illegal, discriminatory, violate the rights of A., guaranteed to her by the Constitution of the Russian Federation and the Labor Code of the Russian Federation, according to which everyone has equal opportunities to exercise their labor rights. Any kind of discrimination is not allowed when establishing the conditions of remuneration (Labor Code of the Russian Federation) ... ".
Thus, remuneration at the end of the year should be paid to employees who have worked in the organization for a full calendar year. Exceptions to these rules are indicated in the internal documents of the employer (Regulations on remuneration), for example, the grounds for reducing or depriving such remuneration. And if the employee does not fall under any of these exceptions, properly performed his duties all year, then he has the full right to receive such remuneration. The main evidence in court will be the employment contract itself, the provision on remuneration, which the employer is obliged to submit, the calculation of remuneration arrears, etc.
Topics of questions
Answers to common questions about working with Claims and Complaints Creator administrative disputes. Legal advice Let's go to arbitration. Legal advice Let's go to the Supreme Court. Legal advice We apply to the court of general jurisdiction (district, city, regional). Legal advice State duty, penalty, interest, compensation calculators Copyright. Legal advice Administrative responsibility. Legal advice Alimony. Legal advice Rent. Legal advice Bankruptcy. Legal advice Recovery of damages, unjust enrichment. Compensation for damage. Legal advice Military service. Legal advice State duty. Legal advice State (municipal) purchases. Legal advice Participation agreement. Legal advice Agreement: conclusion, termination, amendment, challenge. Legal advice Pre-trial settlement of the dispute. Legal advice Housing issues. Legal advice Loans and credits. Legal advice Consumer rights Protection. Legal advice Protection of honor, dignity, business reputation. Legal advice Health. Payment for sick leave. Legal advice Land legislation. Legal advice
Limited Liability Company "Continent"
I approve:
CEO
Miklukhin V.V.
Regulations on bonuses based on the results of work for the year
1. General Provisions
1.1. This Regulation provides for the procedure and conditions for the payment of bonuses based on the results of work for the year.
1.2. The Regulation is aimed at increasing the material interest of employees in the timely and high-quality performance of labor duties, as well as at increasing the efficiency of work and improving its quality. The accrual and payment of bonuses are made on the basis of an individual assessment of the work of each employee.
1.3. The remuneration is due to employees of the organization working under labor contracts and being on the payroll of the enterprise as of December 31 of the year for which the bonus is paid.
1.4. The basis for calculating the bonus is the data of accounting, statistical reporting and operational accounting, as well as accounting for the actual time worked.
2. Conditions for calculating the premium
2.1. The bonus is accrued to employees who have fully worked in the organization for the reporting calendar year (from January 1 to December 31).
2.2. The bonus is accrued to employees who have not worked for a whole calendar year for the following reasons:
- the birth of a child, being on parental leave;
- assignment for a long trip abroad.
Such employees are remunerated in proportion to the hours worked.
2.3. For all employees to whom this
Regulation, the main condition for bonuses is the implementation of the plan for the financial result of LLC "Continent" for the calendar year.
3. Amounts of bonus remuneration and payment procedure
3.1. The remuneration is calculated as a percentage of the employee's salary as of December 31 of the year for which it is paid:
- for the first year of operation - in the amount of 50%;
- for the second year of work - in the amount of 70%;
- for the third and subsequent - in the amount of 100%.
3.2. Bonuses are issued on the basis of the order of the head based on the results of the company's work according to the annual financial statements.
The remuneration is paid in February of the year following the reporting year, together with salary for January.
4. Conditions for reducing the amount of the premium or refusing to assign it
4.1. The premium is not paid if:
- violations of labor discipline by an employee;
- unsatisfactory work;
- non-fulfillment of official duties (based on the memo of the head structural unit about the infringement);
- violation of the deadlines for the performance or delivery of work established by orders and instructions of the administration or contractual obligations;
- non-compliance with orders, instructions and assignments of direct management or administration.
5. Final provisions
5.1. The bonuses provided for by this Regulation are taken into account as part of the average wage for calculating pensions, vacations, temporary disability benefits, etc.
5.2. This Regulation is valid until it is canceled, amended or replaced by a new one.
5.3. All employees must be familiarized with the text of this Regulation against signature.
A kind of impetus to stimulate the work of the organization's mercenaries is bonuses. This is the most effective incentive that employers use to motivate employees to work hard. The award procedure has its own approaches and design features.
What is the Reward Regulation?
The type of incentive for employees is chosen by the head of the enterprise in accordance with the purposefulness and tasks that he sets for his employees. To build the concept of bonuses in an institution, the director must decide:
- with the goals for which he wants to get effective work;
- with the criteria for which the bonus will be issued;
- with the conditions under which the promotion occurs.
According to the Labor Code, bonuses are called the payment of a sum of money to mercenaries without taking into account the main income in order to encourage merit in work, performance official work and for the purpose of motivation to work.
The bonus concept convinces the employee that the institution values active work and the final outcomes of the work for which he is awarded. The bonus concept for remuneration means a cash payment to certain mercenaries for successfully completed performance indicators, which are regulated in the Regulation on Encouragement of Employees.
The presence of a bonus procedure affects not only the labor incentive and career, but also to observe labor discipline in the institution through material assistance to responsible and honest employees for a job well done. Remuneration of mercenaries is carried out according to their personal investment of labor in the overall activities of the enterprise.
Some cases under labor law require the payment of a one-time bonus for a special important task, compliance with work within a specified period or for major holidays. The following types of incentives can be applied at the enterprise:
- bonus payments and systematic earnings;
- for the results of work of a certain calendar period;
- by seniority;
- bonuses in accordance with the continuous length of service in the organization;
- bonus payment of a lump-sum type, that is, compensations and cash payments not established by the current legislation and carried out over fixed regulations, namely:
- Bonus payment for assistance in invention and rationalism;
- Cash payment upon acquaintance with new equipment and modern technologies in the organization;
- Financial assistance for the delivery of goods for export, completed on time;
- Prizes for special important assignments.
- one-time incentives that are not related to employment, awarded on the occasion of major holidays;
- bonus contributions of a one-time nature, which are assigned in connection with the participation of an employee in labor activity organization by order of the employer.
The head, determining the amount of bonus payment for the outcomes of activities, takes into account the fulfillment of the tasks that are laid down by production and research planning, the discipline of the labor nature of the performer.
The procedure and terms of bonus payments to employees of the institution
Special order of payment of premiums.
Mercenaries in the institution operate on the basis of the results of monthly activities within the framework of the fund, established by the estimate, with percentages of the salary of the position and various allowances.
The amount of a personal bonus to an employee for the performance of labor indicators is not limited labor law and is established by the direct supervisor of the mercenary, who is certified by the deputy director of the enterprise.
The documentation on employee bonuses states that the encouragement by the management of the institution occurs in accordance with the staffing schedule for each quarter in the form of a percentage of the main wages on the results of the organization.
The growth of the bonus payment is approved by the head of the institution. Cash incentives do not accrue for the vacation period, sick leave and training.
Mercenaries who have not worked the entire calendar period due to transfer to another job, retirement, dismissal or other valid circumstances receive bonus pay for the actual working period. Employees who left the enterprise of their own free will or at the expense of the administration, who are charged for work due to untimely and poor quality of work performance, do not receive a bonus.
The director of the enterprise issues a bonus no later than the receipt period, which follows the reporting period for which they are accrued bonus payment. The personnel department deals with the order to encourage the employees of the institution and, having prepared it, the department issues an order for consideration by the head of the organization.
Managers, deputy directors, heads of departments have the right to full or partial confiscation of bonuses and systematic earnings established in Labor Code in connection with a violation of discipline at the enterprise or disobedience to the labor internal schedule of the organization.
Reducing the size financial incentives or its complete deprivation is stipulated in the order of the enterprise, taking into account the reason according to labor legislation for the time when the violation took place.
The boss may fully or partially leave the employee without a bonus payment in case of non-compliance with the work schedule in the institution.
Full or partial collection of premiums is issued due to:
- constant lateness to work or leaving the workspace up to 3 hours without a good reason: three violations per month - bonus collection up to 30%, if more than three violations per month - complete deprivation of the bonus;
- non-fulfillment of direct duties and instructions of the head: one-time violation - bonuses are deprived of up to 50%, in case of repeated violation - up to 100%;
- presence in the workplace under the influence of alcohol - equals the full recovery of the bonus;
- absenteeism and absence from work without a valid circumstance for a period of more than 3 hours - 100% bonus deprivation;
- single violation production instructions– verbal warning or deprivation of bonus payment up to 25%;
- repeated non-compliance job description within three months from the date of verbal warning without financial losses - bonus deprivation up to 50%, in case of repeated violation with financial losses - complete deprivation of monetary incentives.
Organization of bonus payments to employees of the institution
An order must be issued.
The indicators and conditions of cash incentives and their initial level are determined according to the performance criteria that are set for each department in the enterprise, indicating the degree of impact of employees on the paradigm of changes in these criteria. When developing the concept of bonuses for employees, it is necessary to adhere to the proportion of quantitative and qualitative characteristics.
Issuance of bonuses to employees chores for the main achievements can be both individual and collective.
Individual bonus payments are usually made on the condition that the indicators of each mercenary in production are clearly visible, and collective bonuses take place in cases where the indicator of work performed is determined by the joint efforts of the labor activity of the entire work team.
The criteria for bonuses to employees of the main production, taking into account the piecework or time-based work schedule, where the quantitative result of the activity mainly acts, are:
- Fulfillment of the standard for the manufacture of goods at current prices;
- Fulfillment of the established criteria in terms of production volumes and the nomenclature of the enterprise;
- Increase in the value of production;
- The intensity of the production and sale of goods.
With production efficiency, the level and dynamics of labor productivity are always taken into account, their growth is reflected in the results of using the working potential of mercenaries. Based on these factors, the size of the incentive should be determined in direct proportion to the fulfillment and overfulfillment of the labor productivity coefficient in the workspace.
When learning new modern technologies The criteria for awarding mercenaries are:
- quick familiarization with new technology ahead of schedule;
- reducing the cost of development and use of new equipment;
- an increase in the number of technologies being introduced, which provides a huge increase in labor productivity and an increase in consumer demand for commodity production.
Improving the quality of manufactured goods is also considered a reason for bonus payments to employees in the organization. In this case, the reward system serves as a kind of incentive for the employees of the organization.
An important criterion for the effective operation of the enterprise is the reduction of labor intensity and savings in operating costs. Bonuses can also be set for such indicators. The list of working professions that are rewarded for saving labor material is established by the director in agreement with the trade union committee.
Employees-controllers should be given bonuses based on the coefficient that characterizes their activities in connection with the quality of the goods produced, regardless of the work of the general team. The size of their bonus payments is usually set by the stability of the outcomes of their work.
Also, the amount of monetary incentives can be determined for various professions and groups of employees, taking into account the significance and difficulty of the tasks they perform. The preferential positions in determining the amount of the bonus payment should be those labor collectives and those mercenaries who put forward proposals for organizational and technical measures at the enterprise.
It is desirable for employees of production shops to calculate a bonus payment for the manufacture of high-quality goods, the intensive use of labor potential, the reduction of material losses and the sale of goods on time. Employees of non-industrial production receive bonuses for the performance of certain indicators set by their immediate supervisors.
Evaluation of the fulfilled criteria for bonuses to employees of departments must be done on an accrual basis from the beginning of each year. Stimulation of income growth is considered one of the reasons for bonus payments to employees of the administrative apparatus, functional departments of institutions. The procedure for monetary incentives for employees of the organization is established by the director in the regulatory legal acts of the relevant enterprise.
Some principles of encouragement.
Assessing the effectiveness of incentive concepts, it is desirable to give a qualitative assessment from the position of fulfilling its functional purpose. Economic efficiency cash bonuses lies in the specifics of the enterprise, in the technological and economic layout of the workspace.
When the employer has decided on the goals that he sets for his employees to pay bonuses, he or his deputy draws up a provision on bonuses for employees. This document is coordinated with the trade union committee that operates in the organization, and if there is no such association, then the document is discussed with the authorized body for representation.
Further, the developed Provision on encouragement is included in the collective agreement. The agreement of the parties on the existence of a bonus system can also be recorded in other documentation, however, this Regulation must certainly be reflected there. The head of the institution is obliged to check that the Regulation on the encouragement of employees is drawn up correctly.
The issuance of a bonus to an employee must be documented. The head of the enterprise issues an order in which he indicates the reason for which he accrues the bonus. Here he indicates the category of employee to whom he issues a bonus payment and to whom he entrusts the execution of the order and until what date.
Increasing the role of material payments is carried out to all groups of workers for their labor activity, from the performance of which the final outcomes of production or organization are in power.
The organization of the promotion of mercenaries is based on certain principles, including:
- fair and reasonable amounts of bonus payments;
- the material interest of employees in achieving the final results of work activities;
- joint collective interest in work;
- encouragement of creative approaches to work, responsibility, achievement of quality products;
- simple determination of the amount of the cash bonus;
- clear and concise understanding for connectivity workers labor practices and encouragement;
- flexible changes in the concept of bonuses in accordance with new goals and tasks of material incentives;
- publicity of the premium concept as a combination of material and moral incentives for work.
The industrial organizations are independently engaged in the planning of the Regulations on the encouragement of workers with the approval of the trade union committee. Bonus criteria must meet the types of production tasks that depend on the labor input of each employee and the entire work team.
The number of criteria should be minimal, but it should be enough to ensure the relationship between incentives and the main goals of production with the results of the labor activity of mercenaries.
Reward criteria consist of absolute (measure units) and relative (percentage) values. Also, incentive indicators are divided into main and additional. The main ones are the criteria that must be met in order to receive a bonus payment. Without their performance, the award does not count.
With the help of additional criteria, the fulfillment of the main indicators is ensured, but without them, the size of the bonus payment is reduced. If the basis for employee bonuses is a quantitative indicator, then their execution must be achieved by observing specific qualitative criteria.
The premium resources in organizations include the wage fund, the income of the enterprise and the savings in material resources. The current incentives for the main work are calculated by the payroll fund every month. A one-time or one-time bonus payment is issued at the expense of the institution's income.
Enterprises may well develop several Regulations on the promotion of employees, which are required to contain certain tasks and criteria for stimulating labor.
From this video you will learn about the award procedure.
Question form, write your
The end of the year is the time to take stock. If the results of the organization's work in the past year meet the expectations of the owners and management, employees are usually paid additional remuneration. We will tell you about the bonus based on the results of the year in our consultation.
How the bonus is calculated at the end of the year
The bonus is part of the salary and is part of incentive payments (part 1 of article 129 of the Labor Code of the Russian Federation).
The procedure for calculating and paying bonuses at the end of the year is established by collective agreements, agreements, local regulations and other regulatory legal acts containing norms labor law(part 2 of article 135 of the Labor Code of the Russian Federation). As a rule, we are talking about the Regulation on remuneration or the Regulation on bonuses. The employer can also develop a special Regulation on the bonus based on the results of work for the year. At the same time, a reference to these Provisions must be made in the employment contract with the employee.
However, these documents will not always contain a specific answer to the question of how the premium is calculated at the end of the year. The Regulations may contain only the general procedure and conditions for the accrual and payment of remuneration, allowing the calculation of the bonus at the end of the year. The determination of the specific amount of remuneration can be made, for example, in the office for a bonus at the end of the year. A memo can confirm the employee's compliance with the bonus conditions, which will allow the bonus to be considered reasonable.
The employer himself decides when the bonus is paid at the end of the year, guided by the terms of the Regulations on wages or bonuses, if they provide for conditions on the timing of payments.
It is quite logical that the deadlines for paying bonuses at the end of the year will already fall on next year, after all, it is usually difficult to sum up the results of the year before its end.
How to correctly calculate the bonus at the end of the year? If we are talking about a production bonus, its accrual is reflected in the same way as payroll:
Debit of accounts 20 “Main production”, 26 “General business expenses”, 44 “Sales expenses” - Credit of account 70 “Settlements with personnel for wages”.
If it was decided to pay the annual bonus at the expense of the organization's profit, the posting will be different:
Debit of account 91 “Other income and expenses”, sub-account “Other expenses” - Credit of account 70 “Settlements with personnel for wages”.
And how to pay the bonus at the end of the year? Postings will be typical, used to reflect any payments to employees, regardless of the type of payment:
Debit of account 70 - Credit of account 50 "Cashier", 51 "Settlement accounts", etc.
Recall that when paying a premium, you must issue an order. To do this, you can use the unified forms T-11 and T-11a (Resolution of the State Statistics Committee of 01/05/2004 No. 1).
Year-End Bonus: Taxation
For the bonus at the end of the year, taxation in 2016 is as follows.
One-time bonuses based on the results of work for the year, which are incentive accruals, relate to labor costs (clause 2, article 255 of the Tax Code of the Russian Federation). Therefore, the bonuses provided for by labor or collective agreements for production results at the end of the year, with their due economic feasibility and documentary evidence, are taken into account in expenses when calculating the tax base for income tax. This also applies to awards. to CEO at the end of the year. This takes into account the annual premium in the reporting (tax) period in which it was actually accrued.
Bonuses paid to employees at the expense of special-purpose funds or targeted revenues are not taken into account in income tax expenses (clause 22 of article 270 of the Tax Code of the Russian Federation).
Personal income tax from the premium at the end of the year is withheld in general order by the employer when paying remuneration (clause 4, article 226 of the Tax Code of the Russian Federation). By the way, alimony from the bonus at the end of the year is also withheld, because. legislation does not provide for an exception for annual remuneration (Article 109 of the RF IC, Government Decree No. 841 of July 18, 1996).
Bonuses at the end of the year are also subject to insurance premiums in the general manner (clause 1 of article 420 of the Tax Code of the Russian Federation, clause 1 of article 20.1 federal law dated July 24, 1998 No. 125-FZ).
Under what conditions and how to pay a bonus at the end of the year
The bonus paid to employees based on the results of their work for the year is an excellent motivating factor. Many entrepreneurs who have implemented the “13 salary” scheme have noted a decrease in staff turnover and an increase in the efficiency of employees.
Let's consider how the system of remuneration of workers functions, which includes this element that is pleasant for them, we will clarify the nuances of calculating and taxing 13 salaries, and we will also help to issue the appropriate order.
Part of the salary or addition to it?
Labor Code of the Russian Federation in Part 1 of Art. 135 says that incentive payments, which include the bonus, are also included in the remuneration for work.
If the bonus is not accrued constantly, but depending on the results achieved, then this is no longer part of the mandatory payments, but form of encouragement(part 1 of article 129 of the Labor Code of the Russian Federation).
The bonus procedure must be documented in the local regulations of the enterprise. These positions may include:
Terms of the annual bonus
Year-End Award(13th salary) - an incentive payment accrued to an employee if he complies with the specific conditions established in legal documents during the working year. Such conditions may be the achievement of certain indicators or the absence of negative aspects. In each organization, bonus conditions are developed individually and approved by the management.
The document stipulating bonuses at the end of the year must contain the following information:
- when this type of premium is accrued;
- requirements for those who rely on this payment;
- factors affecting the size of the premium (both upward and downward);
- conditions for employee deduction.
- employee qualifications;
- his work experience;
- working conditions;
- the complexity of the labor function;
- time of actual employment;
- quality indicators.
- the presence of an unresolved disciplinary sanction;
- loss caused by the fault of the employee;
- errors in work that led to serious consequences (it must be written down to which ones - for example, to injuries, accidents).
- size of all additional payments, including premiums, less than 4000 rubles. per year per employee;
- the prize was awarded for an outstanding achievement in the field of culture, science, education and other areas listed in the list approved by the Government of the Russian Federation (clause 7, article 217 of the Tax Code of the Russian Federation).
- personal data of the recipient (name, department, position);
- document number and date of compilation;
- the reason for accrual in accordance with the conditions specified in the Regulations on bonuses;
- the fund from which the funds for the payment are taken;
- signature of the head of the organization;
- worker's visa on familiarization with the order.
- production (bonuses are given for achievements in work);
- non-production (they do not depend in any way on the results of labor; they are often associated with various holidays - the New Year, the anniversary of the company, March 8, etc.).
- write off amounts against other types of expenses;
- use the company's net income.
- under what conditions payments are made;
- requirements for potential recipients of the award.
When more and when less
The amount of the annual bonus is almost never fixed. It would be unfair to reward the "veteran" and young specialist, who had barely completed his first year, yesterday's truant with a disciplinary action and an impeccable employee who brought profit to the company. The employer usually varies the size of the bonus depending on:
For example, the bonus can be increased when the employee saves the resources of the organization, introduces some useful innovation, achieves particularly high performance, etc. The decrease may be due to comments, reprimands, errors in work.
REFERENCE! It is most convenient to “tie” the size of the bonus to the average salary (monthly or annual) and operate with separately established coefficients.
But what about newbies?
If the employee has worked for the company less than a year, then whether to pay him remuneration or not depends on the conditions prescribed in the relevant Regulations.
Some entrepreneurs reward at the end of the year only employees who have worked this year in full.
Others prefer to encourage “green” employees by recalculating the bonus for the months actually worked.
The same practice applies to departing employees.
May or may not give
The Regulations on the Prize necessarily regulate the conditions under which the Prize will not be paid. As we have already established. This is not an obligatory part of the salary, which they have no right to deprive or reduce its size on any grounds.
There must be specific conditions for the deduction, for example:
What funds to reward?
The organization takes money for accruing employees 13 salaries from the payroll fund. What funds form it, budgetary or come with a profit, depends on the charter of the organization.
Bonuses from savings funds are allowed.
When planning these funds, they include a calculation for bonuses to employees in the amount of a certain percentage.
What if the company is making losses?
If the business of the enterprise in the current year is not going well, is it worth spending money on paying bonuses based on its results? It's up to the employer.
According to the law, the payment of a bonus should depend on the indicators that were included in the Regulations on bonuses when formulating the conditions. If the indicators are exclusively production, then losses will make it impossible to reward employees. But if other factors are included in the conditions, and the funds make it possible to find funds for the payment of incentives, then even in the event of losses, employees can receive their 13th salary, which should stimulate them to work more efficiently next year.
Premium and taxes
The premium is income, therefore, there is no reason to abolish the income tax. However, the law provides for some exceptions and limitations. Personal income tax on the bonus at the end of the year does not need to be paid if:
NOTE! The accounting code for calculating personal income tax for the annual bonus is 2000 "remuneration for labor duties."
Award Order
It acts as the basis for the payment of cash to the employee. There are no formal requirements for the form of this order; when drawing up, one should be guided by the usual business practices. It is convenient to develop for the organization its own form of such an order or use ready-made ones (an order to encourage an employee T-11 or T-11a). You can draw up an order for each employee individually, or write one collective one - this question is at the discretion of the management. The text of the order must contain:
An example of an order to encourage an employee
Limited Liability Company "Prosperity"
Order No. 14-n
dated December 28, 2016
ABOUT EMPLOYEE REWARDS
Galaktionova Tatyana Anatolyevna, HR manager, for excellent performance and exemplary observance of labor discipline in the 2016 working year, pay a bonus in the amount of 45,000 (forty-five thousand) rubles 00 kopecks. from the payroll fund on the basis of the proposal for encouragement dated 12/17/2016 No. 2-4-n.
CEO
LLC "Prosperity" (signature) D.I. Kalinichenko
Galaktionova T.A. was acquainted with the order. (personal signature)
Bonuses are one of the ways to encourage employees. There are several types of such rewards. In this article, we will tell you how the annual bonus is paid, how it is calculated and what additional documents it requires. In particular, we will consider the issues of paying the annual bonus for 2017.
Otherwise, the annual bonus is sometimes also called a bonus or the thirteenth salary. It is needed to determine financial condition organizing and rewarding their employees.
as part of the salary
Varieties
The specificity of the source is largely determined by financial results. After all, in the absence of profit, you have to use other options for calculating bonuses. The calculation of remuneration at the end of the year is usually carried out by authorized persons or by the head himself in accordance with the regulation on bonuses. Be guided by this principle when calculating the premium for 2017.
Rule development
AT special provision on cash payments, information on how to calculate the annual bonus should be reflected.
The regulations established in the organization should contain data on the following parameters:
Not all employees can be rewarded, it all depends on the nature of the reward and the conditions for receiving it.
Where to fix
Information on the procedure for paying bonuses at the end of the year can be displayed in labor or collective agreements, a special provision, an order on the accrual of bonuses to employees.
The document must necessarily show where the funds come from to make such payments to employees.
Order
On our website, order forms T-11 and T-11a can be downloaded here. The text of the order must contain arguments for the payment of an annual bonus (success of employees or their other merits), and where the funds will be taken from. Sample order for the award at the end of 2017 allows you to understand the format of the document - to see the correct wording. But calculation annual bonus must be done independently in each case. In particular, when calculating the premium for 2017, take into account the performance of the past year.
The order is signed by the head of the enterprise. All employees must be familiar with it, as evidenced by their signatures. Here is a sample order for the payment of an annual bonus for 2017.
And what about those who did not work the whole year, but only part of it? Are such people entitled to receive remuneration? Often, managers for such workers produce calculation of annual bonus for hours actually worked. And this seems quite logical.
The exclusion from the list of bonus employees of a person who quit after the end of the year, and the order was issued even later, is not quite the right step. In this case, the offended employee can go to court. Practice shows that such a case can really be won.
Successful businesses do not think about the possibility of payment annual bonus. For them, this is a matter of course. But what about those whose organization suddenly became unprofitable? Calculate premium for the year possible in this case.
Annual bonus for 2017: how to apply
Why do you need
Today, not many companies use in their work in relation to employees in reward based on performance for the year. This is probably due to financial crisis. But some, on the contrary, wanting to prove financial viability, manage to pay bonuses even with a small amount of profit. And sometimes - and in the presence of losses. The annual bonus for 2017 is no exception.
In accordance with Article 129 of the Labor Code of the Russian Federation, various bonuses, including bonuses, relate to wages. They are part of incentive payments. The internal documents should specify the conditions under which the bonus is paid at the end of the year. Also see Bonuses and Income Tax: Taxation Rules.
The enterprise may have different types premiums. They are divided depending on what basis the payment has, into the following categories:
One of the largest types of incentives is remuneration at the end of the year. As a source for such awards, you can:
At any enterprise, the bonus system is developed individually. The manager himself can determine what types of remuneration his organization will pay.
For the annual bonus, a separate document is drawn up, which can be read by all employees of the organization. It contains data on how and on the basis of which an order is drawn up for the payment of bonuses at the end of the year. Make such an order for the payment of bonuses for 2017.
In the regulation on the annual bonus, it is mandatory to prescribe (see table):
To make payments as part of remuneration based on the results of work for the year, a basis is required. They are given an order for bonuses at the end of the year. An example of such a document is shown below. It can be made in any form. And if necessary, use the developed forms of this order - T-11 or T-11a. It is also fashionable to use such a form for the purpose of paying the annual bonus for 2017. 
Who to include in the order
For those who work at the enterprise during the current year, annual bonus- a self-evident fact. Provided that they do not have serious misdeeds and the organization generally makes awards.
If losses are received
In the provision on bonuses, it is necessary to display as many indicators as possible. Not only industrial! To be able to pay your employees annual performance bonus and in the event of a loss. Prizes must be reasonable. And when calculating their size, you need to be guided by the financial resources that the company has. Thus: the payment of bonuses for 2017 is made solely at the discretion of the employer and according to those indicators that are defined in the local regulations of the employer.
Year-End Award
How to disable ads on Android: remove pop-up ads
The Russian received a term and a million fine for "piracy Negative consequences of the law
Identification of key factors
The criteria for classifying organizations and individual entrepreneurs as small and medium-sized businesses have changed
See what "Royalty" is in other dictionaries Pitfalls of legislation