Financial incentives for work. The procedure for calculating and paying bonuses

On October 3, 2016, the law on the terms of payment of salaries came into force. He made important changes in the issue of bonus payments.

From that moment, a new version of Art. 136 of the Labor Code of the Russian Federation, according to which wages must be paid on time 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 day of payment of the bonus falls on a weekend or holiday, then wages must be paid no later than the last working day before this weekend or holiday.

Details on the new payroll dates for 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 Salary Law in 2019.

Introduction to Prizes

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

The issue of accruing 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 labor success at the moment.

In Art. 135 of the Labor Code of the Russian Federation, a generalized principle for calculating bonuses is disclosed, providing for the right of the employer to create a bonus system, which is fixed in the local acts of the individual entrepreneur or organization.

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 along with changes in the terms of payment of salaries, the terms for paying bonuses have also changed since 2016. Now bonuses must also be paid no later than 15 calendar days from the end of the period for calculating the corresponding bonus.

Types of premiums

This is a rather voluminous question: there are several reasons for dividing premiums into types.

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

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

Depending on the grounds for paying bonuses, it is customary to divide into two types:

1. Production. They are paid for the conscientious performance by the employee of his labor duties or for the achievement of certain results of labor.

2. Non-production. Not related to performance. 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 at any time fixed by an employment contract or local regulations.

Now we propose to understand the changes in the terms 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 publication of an order on bonuses, as a rule, is preceded by an analysis of the effectiveness of the work of employees over the past month. Based on the results of this analysis, management decides on the payment of a bonus to a particular employee.

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

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

Quarterly bonuses

This type of premium is fully subject to the provisions of the updated art. 136 of the 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 already 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 the 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 an annual bonus is the most difficult. Indeed, in just a few days, employers will need to evaluate the performance of their employees for the entire year, accrue and pay bonuses to them.

Liability for violation of deadlines

The new legislation significantly increases the degree of responsibility of employers for violation of the terms of payment of wages. In particular, administrative fines for individual entrepreneurs, organizations and heads of organizations have increased. 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 did not receive the bonus on time.

Change of local acts

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

• employment contract;
• collective agreement;
• internal labor regulations;
• award clause.

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 (which are part of the salary) are paid.

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 the payment of bonuses based on the results for a certain period (for example, based on the results of work for the year, the bonus is paid on March 12 of the year following the reporting one) , then this will not be a violation of the Labor Code of the Russian Federation.

Thus, the best option would be to prescribe in the Regulations on bonuses specific terms for each type of bonus: monthly, quarterly, annual.

The timing of awards

The Regulations on bonuses must include a section called "Terms for accruing bonuses" and, similarly to the terms for paying bonuses, indicate the specific terms when bonuses should be accrued. For example:

• the monthly bonus is accrued no later than the 5th day of the month following the last worked month;
• 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. The new procedure for paying bonuses does not apply to non-production bonuses. Let's explain 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 part of the salary. But bonuses of a non-productive nature (for example, monthly bonuses to employees with children) are not related to the labor achievements of these employees. Consequently, non-production bonuses are not an integral part of the salary. That is why the provisions of the 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 deadline for paying the non-production bonus.

Sources of premium payments

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

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

Bonuses can be included in labor costs under two conditions:

• the presence of a local act, which clearly indicates the conditions for remuneration in the form of bonuses;
• accrual of bonuses based on the results of professional activity.

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

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It is pleasant for everyone to receive not only a fixed payment for their work, but also compensatory payments (for example, the "northern" coefficient), and incentive payments, 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, in which documents the rules for its formation are prescribed. The employer has another problem: what should be the wording, because often different employees are rewarded for different accomplishments. Our article will tell you about all the nuances of the award.

What is a premium?

The most important thing in determining this payment is that it is accrued in excess of what a person has earned for a certain period - most often for a month or a year. Simply put, a bonus is an encouragement that depends on the results of work, 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 reward system?

They do this:

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

Representatives of the accounting department necessarily participate in determining what can be rewarded for (only they know the exact amount and rules for distributing funds from the incentive fund). Approves each appointed payment by the management of the company.

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 is a budgetary organization, in most cases it does not have the ability to give bonuses at its discretion, and managers are limited in their rights. In private firms, everything depends on the financial situation and the desire of the director to encourage his employees.

Here are some documents that govern this issue:

• the collective agreement and the provision on bonuses attached to it;
• work schedule of an internal nature;
• other guidance documents drawn up within the organization.

How should the premium 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 a disciplinary sanction, according to the law, cannot deprive an 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, the ideal option is 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.
• Documentation 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 waiting for 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 awards?

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 incentives. 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 accrued at the end of the year, for long service, for conscious and responsible work, for anniversaries, birthdays of children, etc.

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

Also, bonuses are divided into individual, which are paid at a time to one employee for a specific achievement, and collective. The latter are distributed to each employee of the unit, depending on the time worked, the amount of wages and various coefficients.

Incentive payments can be systematic or lump sum.

What is the premium for?

No employer is limited by law as to why an employee can be stimulated in monetary terms.

However, in some cases, the difficulty for the authorities is the question of how important it is to reward employees, for which it is possible, and the wording of the reason for the encouragement is not at all clear.

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

The reasons for which incentive payments may be awarded may be as follows.

• Good performance indicators. First of all, this is the fulfillment of the duties prescribed in the job descriptions, and good performance. For example, a sales manager may receive a bonus because he provides his employer with sufficient profit.
• The reason may be holidays - state or corporate. Suppose a construction company pays incentive payments for the New Year and the Builder's Day.
• The birth of a child by an employee sometimes becomes the reason for the accrual of a one-time bonus.
• In some organizations, bonuses are awarded for the time that was worked out in full, without time off, vacations at their own expense and sick leave.

Bonus deduction

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

• The employee was absent from the workplace for reasons that did not depend on the authorities. This list includes sick leave, session, vacation, family circumstances.
• The employee received a disciplinary sanction, it can be a reprimand or just a remark.
• The performance of his function by the employee in an improper manner. An example is the complaints of clients against a hairdresser for his rudeness, failure to fulfill the plan in production, his failure.
• If an employee wishes to resign of his own free will and does so 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 judiciary.

How to formulate the reason for the accrual?

Some examples of good wording will help directors to reasonably pay incentives to employees in various 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 perform at a high level. An example from the sphere of culture: one guide in the museum talks boringly and formally, and the other is so captivating in his story that visitors write him thanks. For the authorities, this may be the reason for the accrual of a stimulus payment.
• 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. Most of all, this wording is suitable for an experienced employee who has been concerned about 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 treats his duties in good faith, 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 successful 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 the 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, found a way out of a particular problem.
• For a rationalization proposal, for a long-term plan. Analytical ability and foresight of the employee may also be encouraged.
• 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 members of the team that each of them is important and valuable to the bosses.

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

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

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

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

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

Employee bonus algorithm

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

• The bonus is specified in the employment contract.

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

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

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

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

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

Regulations on bonuses

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

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

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

Annual bonus: how to calculate correctly

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

What are the deadlines for paying bonuses under the new wage law in 2016? This is a question on the minds of many accountants. The fact is that from October 3, 2016, a law enters into force, which introduces a deadline for the payment of wages - no later than 15 calendar days from the end of the period for which it was accrued. (Cm. " "). After the adoption of this law, information of this kind appeared in some media: “legislators have forbidden paying bonuses to employees” or “they will be fined for paying bonuses.” But is it really so? How does the new law affect the payment of bonuses? What will change in the work of an accountant? Let's figure it out.

Introductory information

Federal Law No. 272-FZ of June 3, 2016 comes into force on October 3, 2016. From this date, a new version of Article 136 of the Labor Code will be in force, providing that the employer is obliged to pay wages to employees no later than the 15th day of the month following the month worked. That is, all employers will be required to pay wages for October no later than November 15, 2016. If the day of payment of the salary falls on a weekend or holiday, then the salary will need to be paid, as before, no later than the last working day before this weekend or holiday (part 8 of article 136 of the Labor Code of the Russian Federation).

The new wording of Article 136 of the Labor Code: “Salary is 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 end of the period for which it is accrued.

When to pay premiums

Bonuses are incentive payments that employers can pay to employees for conscientious performance of work duties or achievement of certain labor indicators.
Bonuses may be included in wages (part 1 of article 129 of the Labor Code of the Russian Federation). To do this, bonuses must be provided for, for example, by the provision on bonuses or the employment contract. These documents prescribe, among other things, the rules for bonuses:

• indicators for which the premium is calculated;
• the procedure for calculating the premium;
• conditions under which the premium is not assigned.

The bonus established in this way is an element of the wage system. And if so, then according to the new article 136 of the Labor Code of the Russian Federation, from October 3, bonuses must also be paid no later than 15 calendar days from the end of the period for which bonuses are accrued. And this, indeed, can lead to certain problems. Let's take everything in order.

What are the prizes

Depending on the frequency of payment, the following types of premiums are distinguished:

Production bonuses

Monthly, quarterly and annual 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). However, more often the payment of these bonuses, nevertheless, is inextricably linked with the results of work and the achievements of employees. After all, few employers can afford to pay bonuses without taking into account performance.

Monthly bonuses

Most employers pay monthly bonuses based on the results of a month already worked. However, before issuing a bonus order, management needs some time to evaluate the performance for this month: for example, it is necessary to analyze sales reports and / or compare historical data with previous periods. And only after the analysis, make a decision about who is entitled to a monthly bonus and who is not.

According to the new law, the monthly bonus, for example, for October 2016, can no longer be paid later than November 15. But will all employers in the country for the period from November 1 to November 14 be able to analyze and evaluate the performance of the past month, highlight good employees and accrue bonuses?
Some employers pay various bonuses as bonuses, which are formed from a variety of indicators, which also need to be generalized. Will all employers manage to do this in such a short period?

In many organizations, the practice has developed when bonuses for a month worked are paid only after one or two months. This is quite justified when indicators are collected from all separate divisions or branches, and only after that the budget is distributed and bonuses are accrued. What should they do after October 3, 2016? If you strictly follow the new wording of Article 136 of the Labor Code of the Russian Federation, such terms become “outlawed”.

Quarterly bonuses

If the employer pays a quarterly bonus for performance, then such a bonus is also considered an incentive part of the salary (Article 129 of the Labor Code of the Russian Federation). Therefore, from October 3, 2016, the employer will also be required to issue bonuses for the quarter no later than the 15th day of the month following the quarter for which the bonus is accrued.

It turns out that employers are required to pay bonuses, for example, for the 3rd quarter of 2016 (July, August and September) no later than October 15th. And for the period from October 1 to October 14, all employers will need to analyze the results of work for the entire quarter, decide on the payment of quarterly bonuses and accrue. Will everyone be able to meet this deadline?

Annual bonuses

The composition of the employee's salary may also include an annual bonus (part 1 of article 129 of the Labor Code of the Russian Federation). And many employees are looking forward to this award. Indeed, often the size of this bonus exceeds the standard monthly earnings.

If we are guided by the provisions of Article 136 of the Labor Code of the Russian Federation, then the annual bonus for 2016 cannot be paid later than January 15, 2017. However, January 14 and 15 are Saturday and Sunday. Therefore, with a five-day working week, the employer will be required to issue an annual bonus no later than January 13, 2017 (part 8 of article 136 of the Labor Code of the Russian Federation). But until January 9 - "New Year holidays" (See "").

It turns out that only a few January working days remain to assess the results of work for the whole year, to accrue and pay bonuses and employers. How to be in time?

Non-production bonuses

Wages are, first of all, remuneration for work (Article 129 of the Labor Code of the Russian Federation). However, non-productive bonuses (for example, monthly bonuses to employees with children) are not related to the labor success of employees. Accordingly, they are not considered an integral part of the salary. Therefore, the provisions of the new Article 136 of the Labor Code of the Russian Federation do not apply to non-production bonuses. Non-production bonuses can be paid at any time determined by a local regulation or an employment contract.

Violation of deadlines: consequences

The law, which will come into force on October 3, 2016, significantly toughens the responsibility of the employer for non-compliance with the terms of payment of wages. In particular, from October 3, 2016, the amount of monetary compensation for delayed wages will increase. From this date, the amount of interest for the delay will be determined based on 1/150 of the key rate of the Central Bank for each day of delay.
Also, from the specified date, administrative fines for late payment of earnings have also been increased. For organizations, the amount of the fine can reach: for a primary violation - 50,000 rubles, for a repeated one - 100,000 rubles.

Since bonuses are part of wages, it turns out that the mentioned fines threaten employers if bonuses, for example, for the worked month or quarter are issued after the 15th day. Moreover, it is possible that a fine will be applied for each employee who was not given a bonus on time. Thus, if there are, say, 100 people in a company and everyone receives a bonus in violation of the deadlines, then the fine can be 5,000,000 rubles (50,000 × 100).

For more information on liability for non-compliance with the terms of payment of wages, see "".

Solution options

Unfortunately, there are no official explanations or recommendations from state bodies on how employers can act in this situation. We do not rule out that by the time the new law comes into force (by October 3) such clarifications will appear. But while they are not there, we will try to independently evaluate several possible options for employers.

Transfer of premiums

Suppose that the employer does not have time to pay the monthly bonus for October by November 16, 2016. In this case, theoretically, the bonus for October can be issued later - in December 2016, along with the salary for November. However, in the order not to pay the bonus, it should be called the November bonus. And then everyone will be happy: the employee will receive a well-deserved bonus, and the employer, at least formally, will not violate the requirements of the new article 136 of the Labor Code of the Russian Federation in terms of meeting deadlines.

Quarterly bonuses are more difficult. You can postpone the payment of premiums for the 3rd quarter of 2016, for example, to January 2017 (when the premium will be paid for the year). Thus, the quarterly bonus for 9 months of 2016 can be "veiled" in the annual bonus. But then the employees will receive the bonus for the quarter with a significant delay. Many people may not like this. Another option is to pay the bonus for 9 months not in October, but in November (along with the salary). But then the premium will need to be carried out as a monthly premium for October.
As for the annual bonus for 2016, if you do not have time to pay it before January 15, then you can theoretically pay it along with the payment of the monthly bonus for January (that is, in February 2017).

With such transfers, premiums will constantly have to be called premiums for other periods. This, at least, is very inconvenient for accounting. Moreover, the legislation will be observed only formally. And it is possible that such an approach will be revealed during the inspection by labor inspectorates.

Material aid

The employer has the right to provide financial assistance to the employee (or a member of his family). If material assistance is due to employees in connection with some event (for example, in connection with the birth of children), then such payment is not part of earnings, since it is not related to labor. Accordingly, financial assistance can be provided to employees without taking into account the deadlines specified in Article 136 of the Labor Code of the Russian Federation (as amended from October 3, 2016).

However, constantly paying financial assistance instead of bonuses (for example, monthly) is rather strange and, moreover, dangerous. The fact is that if you constantly provide financial assistance with a certain frequency, then the inspectors can regard such payments as part of the earnings. And, accordingly, bring the employer to the above responsibility. Moreover, financial assistance is a fixed payment. And bonuses can often be of different sizes.

Abandon the reward system

In connection with the adoption of the commented law, employers can completely change the bonus system. More precisely, completely abandon it. And pay employees only salaries, evaluate employees and raise salaries for the next year. A similar recommendation from Elena Kozhemyakina, Managing Partner at BLS law firm, can be found on the BFMRU website.

“I am shocked by this law. 15 days after the end of the period, it is impossible to pay the premium, neither at the quarterly moment, nor at the annual moment, because the final payments must come, all measurements must be taken. Most companies motivate their people with quarterly and annual bonuses. I will only recommend one thing to my clients: move away from the bonus system, that is, pay only salaries, assess employees and raise salaries next year, although this will also be contrary to labor law, because we have labor law requirements - for equal work equal pay. Now employers are faced with the most difficult problem on how to remake the bonus system. Or the second way is to no longer comply with the law, but it is unacceptable. I think that everyone will suffer from this law, because the people who now receive bonuses work for the sake of bonuses, and for many, the bonus is an equal part of their salary. And the employer will not be able to guarantee the employee such a high salary, because the result is needed, no one knows their result after a year. We have a very large number of sales manager professions that are motivated by bonuses, but the bonuses must close after the sales result and the sales result calculation. For example, in our company, payments with clients are delayed by 60-90 days, I don’t quite understand how we should pay the annual bonus.”

What to do with local acts

The new version of Article 136 of the Labor Code of the Russian Federation determines that a specific date for the payment of wages must be established:

• or internal labor regulations;
• or collective agreement;
• or an employment contract.

Thus, from October 3, 2016, at least one of the specified documents must contain the exact date when the employee will be paid wages (including bonuses that are part of it). Therefore, before October 3, employers need to decide how to pay bonuses under the new law and make changes to the designated documents.

If now, for example, in an employment or collective agreement it is determined that the bonus for a month worked is paid, say, only after one or two months, then such conditions from October 3 will not meet the requirements of the labor legislation of the Russian Federation.

Let's hope that soon there will be clarifications from official bodies that will bring more clarity to the current situation. Cm. " ".

From the article you will learn:

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

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 is of interest to the tax inspectorate in terms of bonuses to employees: is it right to classify the cost of wages (including the payment of bonuses) as expenses that reduce the taxable base for corporate income tax or for a single tax paid in connection with the application of a 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 the total amount of accrued bonuses 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 the 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 divisions, individual 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 in a fixed amount, then the employee can be deprived of this bonus only if there are sufficient grounds (failure to perform or improper performance of the duties stipulated by the job description; violation of internal labor regulations, safety precautions; violation that entailed a disciplinary sanction 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 of the legislation of the 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, 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 skills, high achievements in labor and other similar indicators." In addition, as a general rule, justified and documented costs incurred by the taxpayer are recognized as expenses in tax accounting (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 calculated. For example, awards for an anniversary (new year, vacation, etc.), as well as awards for high achievements in sports, for active participation in the public life of the company, 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 no doubt 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 of 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. Federal Law No. 212-FZ dated July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”

4. Letter of the Ministry of Finance of Russia dated April 24, 2013 N 03-03-06/1/14283

You will learn how to read the official texts of the documents in the section