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The deadline for paying bonuses has changed since October 2016. In the article, we will consider when to pay a bonus depending on what type of incentive payment it is: one-time, monthly or quarterly.

Types of awards

A bonus is one of the types of incentive payments that is paid to employees if they properly perform labor responsibilities. Depending on whether such incentive payments are included in the wage system or not, the bonus may be included in the salary composition. This should be enshrined in documents regulating the procedure for paying bonuses in the company, for example, in an employment contract or bonus regulations.

Conventionally, bonuses can be divided into: one-time, periodic, and final. One-time bonuses mean bonuses such as financial incentives in connection with an anniversary, a holiday, etc. Periodic payments are paid every specific period, such as monthly or quarterly. Annual bonuses are paid based on the results of the calendar year. With the exception of one-time bonuses, periodic and annual bonuses are provided for by the remuneration system, and therefore must be included in wages and be paid within the deadlines stipulated for the payment of wages. But in this case, confusion may arise, as, for example, with the annual bonus.

Important! Those bonuses that are provided for by the remuneration system and are included in the salary are paid within the same terms as wages.

One-time bonuses

Such one-time bonuses as payment for a birthday or other holiday can be considered as material aid. It has nothing to do with remuneration, since it is not directly related to the job responsibilities performed by the employee. Accordingly, it is not part of the earnings, so it will not be possible to apply salary payment deadlines to it. Such payments may be subject to deadlines for payment of financial assistance, in accordance with the Labor Code (136 Labor Code of the Russian Federation).

When to pay the bonus

Today, the bonus must be paid no later than 15 days from the end of the period for which it is paid (letter of the Ministry of Labor No. 14-1/в-800 dated August 23, 2016). This deadline also coincides with the new deadlines for salary payments. It must also be paid no later than 15 days after the accrual period.

The award is one of components wages. Therefore, the question arises: when to pay the bonus if companies make decisions on final payments after the 15th day of the month following the accrual month. In this case, companies will not have to change anything. They have the right to pay the bonus no later than 15 days following not the period for which the bonus is paid, but in which it was accrued.

For example, companies pay bonuses for January only in February. In this case, it must be paid before March 15. Performance bonuses are sometimes awarded not at the end of the year, not in January, but, for example, in March. In this case, employees must be paid until April 15. And this will not be considered a violation.

Important! The bonus must be paid within 15 days from the end of the period in which it was accrued, and not the period for which it is paid.

The deadline for paying bonuses is determined by the employer independently. It is more convenient to pay some bonuses at the same time as salaries are paid. For example, monthly, which are integral part salaries.

Regulations on bonuses

It is better to fix the deadlines for paying bonuses in the organization in the company’s local documents. For example, in the bonus regulations. This will protect against claims from the workers themselves and the labor inspectorate. To do this, the regulations indicate the terms within which each type of payment is paid: monthly, annual or quarterly. The wording in the provision may be as follows:

The terms for payment of bonuses in the bonus regulations indicate: “The company issues monthly, quarterly and annual bonuses on the 15th day of the month following the month in which they are accrued.”

Important! Sticking to the requirements labor legislation, the employer independently decides on the deadline for paying each type of bonus.

Transfer of premium

When the employer has not had time to analyze his labor results and the labor results of his employees, he will not be able to accrue, and therefore pay, a bonus on time. In this case, you can transfer bonuses to other periods. This needs to be reflected in the company’s local documents.

Doing this is quite dangerous, since the legal requirements in this case will be met only formally, which you may not like labor inspection. This will also lead to additional workloads for the accounting department.

Let's look at what a premium transfer is. Let’s assume that the employer is required to pay the monthly bonus for January by February 15th. The employer did not have time to make the appropriate calculations, so it was decided to pay the bonus along with the bonus for February, that is, until March 15.

In the order for the bonus, it is necessary to indicate for what period it is paid: in our case, for February. This is the only way to comply with the requirements of the Labor Code of the Russian Federation.

Let's now consider an example quarterly bonuses. Let's assume that the employer did not have time to calculate the bonus for the 3rd quarter, in this case he can include this amount in the annual bonus, and indicate in the order that the bonus is paid based on the results of the year. Or pay the bonus in the month following the 3rd quarter, that is, in November, designating it as the November bonus.

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

What is a bonus?

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

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

Who develops the bonus system?

This is done:

• HR representatives;
• special service personnel development companies.

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

What documents define the principles of bonuses?

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

Here are a number of documents regulating this question:

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

How should the bonus be calculated?

• Transparent. That is, each employee should ideally be able to make calculations and understand why they receive a given amount. It often happens that documents are inaccessible to an employee, he does not understand the principle of accrual and each time he is surprised that they gave him a lot or a little. The law provides for maximum transparency and clarity of incentive payments.
• Objectively. The recipient of the bonus is not a friend or relative of the boss, it is each of the employees. Such a payment cannot be withdrawn “because I don’t like you,” and even disciplinary action, according to the law, cannot deprive the employee of this money. It is important to know that the subjective distribution of money from the incentive fund by management is a violation of the law. However, there are still reasons why the payment may be reduced or withdrawn altogether. They usually depend on a specific work result, which, for subjective reasons, the employee did not achieve. That is, perfect option- when a person, no matter what position he was in, having access to the bonus provisions, knew that for such and such actions he could be deprived of an incentive payment.
• The wording in documents must be clear. There is no need to reassure the person so that later you don’t have to explain to him why the bonus was not given. An example is the following case: the bonus clause states that the payment is given to everyone at the end of the month or year. All employees are looking forward to this joyful event. But suddenly it turns out that those who are on leave (annual, maternity, child care, sick leave) will not receive a pleasant increase in salary. People will be disappointed and irritated by this state of affairs, so they must be informed in advance.

What are the bonuses?

The first type is production. They are awarded for the fact that the employee has completed his tasks or duties at work for certain period. These incentive payments are paid over a period of time, such as a month, a quarter or a year.

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

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

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

Incentive payments can be systematic or one-time.

What is the bonus for?

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

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

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

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

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

Reduction in bonuses

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

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

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

How to formulate the reason for the accrual?

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

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

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

Information about bonuses will be useful to the company's management, accountant and employee, who will be able to demand the due amount of the bonus if the conditions specified in the constituent documentation are met.

General information

Let’s understand the concept and find out in which regulations we should look for answers.

What it is?

Bonuses are payments in monetary terms to an employee of an enterprise in excess of the basic salary. This is an incentive for achieving a certain result, for fulfilling duties, etc.

It is also a method of stimulating the growth of achieved indicators. The bonus system is developed by representatives of the labor and salary department or the employee development service, and then it is approved by the company’s management.

Regulations on bonuses are an independent local regulatory act of the enterprise or an appendix to. General position is the basis for developing regulations on bonuses for a structural unit.

It is possible to establish bonuses individual character in accordance with what is drawn up between an individual and an employer.

Management is obliged to accrue and pay bonuses as provided for in the contract. The following people receive bonuses most often:

Types of bonuses to employees

The bonus system must connect several elements. It can be realized thanks to:

• bonus indicators;
• conditions;
• sizes;
• determining the circle of employees who are entitled to a bonus;
• frequency of payments.

What types of incentive bonuses can be paid when awarding bonuses to employees? Highlight:

The form of payment can be:

• monetary;
• commodity (gift in the form household appliances, personalized watch, certificate to a beauty salon, etc.).

In accordance with the assessment of performance indicators, the following are distinguished:

According to the methods of calculating bonuses, they are divided into:

Bonus payment periods depend on:

• characteristics of the work of the company, the entire division or an individual employee;
• the nature of the bonus indicator;
• keeping records of work results for specific periods.

There are:

If we consider the intended purpose of bonuses, we can distinguish the following groups of systems:

Current regulatory framework

The Labor Code provides for incentive payments to employees in the form of bonuses (). The definition of a bonus is contained in, which states that it can be paid by the employer, but does not apply to mandatory transfers.

The employer does not have the right to deprive an employee of his bonus if there has been a violation of discipline ().

The legislative documents do not detail how bonuses should be paid - employers themselves have the right to regulate this issue ().

Controversial situations about the size and accrual - a labor dispute, which is discussed in. The form of payments is discussed in.

The primary documentation of the company, which is intended for accounting for the purpose of taxing profits, labor costs in the form of bonuses, is:

• , which will confirm the transfer of the bonus to the employee.

Features of the bonus are considered:

• in collective agreements;
• in internal labor regulations;
• in other guidance documents

How are employee bonuses calculated?

The salary is accrued to the employee for those labor obligations that he fulfills in accordance with job descriptions. Bonuses are provided in cases where a certain result is obtained based on the results of, for example, a month.

In some companies, bonuses are set when the plan is met or exceeded. All cases in which an employee can count on receiving a bonus are specified in collective agreements.

The documents are attached to the internal regulations and signed by all employees of the organization. Thus, they agree to the terms that are being considered.

Managers structural divisions enterprises write a memorandum addressed to the general director of the company. It reflects:

• information about the employee;
• amount of payment (as a percentage of salary or in a fixed amount);
• results that have been achieved (for which remuneration is paid)

The accountant who calculates the salary is responsible for the execution of the document. The order must be certified by the signatures of management and the company seal must be affixed. The employee gets acquainted with the contents of the document and signs.

The bonus will be issued along with the salary as per payslips. Rewards are an integral part of earnings, but their amount is written out on separate lines with their own income code.

So, let's look at the basic procedure for calculating bonuses to an employee:

1. Management issues an order.
2. Individual income tax should be deducted from the accrued amount.
3. When drawing up employment contracts, it is reflected when a bonus can be accrued and in what amount the payment will be made.
4. When awarding bonuses to employees, it is worth making a list of persons to whom incentive funds will be paid. The list is signed by the head of the company. The bonus may be issued without taking into account when the salary is transferred.
5. If an individual has a stable profit, the bonus will be calculated as a percentage: the salary is multiplied by the bonus percentage. For example, the salary is 30 thousand rubles, and the bonus is 40%. Then the calculation will be as follows: 30 thousand * 40% = 12 thousand - this is the premium, from which 13% (income tax) is subtracted. As a result, a person will receive 10,440 rubles.
6. If an employee works from production, then earnings are multiplied by bonus percentages and 13% is subtracted.
7. When the accrual is carried out in a fixed amount, it is necessary to subtract 13% from such payment. The result is the funds that the company's employee should receive.

Let's take a closer look at the bonus order. This is a structured form that must be filled out according to the rules. Document structure:

• general provisions;
• bonus amount;
• rules for issuing funds;
• circumstances that are the basis for reducing the bonus payment.

The first section contains the purpose of rewarding the employee - good performance indicators, quality of work, modernization of capacity and equipment used in the organization.

They reflect the rate, size, calculation technique, and the framework within which calculations of fulfilled obligations will be made. The order must contain information about the department, profession, methods, and principles for calculating remuneration.

A large enterprise describes all the indicators of the divisions, a small one - only 3. The formation of all indicators is carried out on the basis of special applications, which provide for the procedure for paying bonuses to an employee.

The amount of the bonus should be recorded in the sections on the rules for bonuses for the amount of work performed. The order reflects information about the rules for issuing and determines the person responsible for the execution of the document.

There is also an additional section where the procedure for accrual for individual work is recorded, which is carried out in accordance with employment contract. These could be bonus payments for a significant date.

Do I need to write a statement (sample)

The documentary justification for the incentive is carried out by the head of the company - he writes an application for the bonus. Such a document is called a bonus submission. The forms are developed by the company's clerks.

If such a form is not installed at the enterprise, the application is written in the form.

How to submit a nomination for an award:

1. The header reflects the director’s data, information about the manager, which the form submits, and the position held
2. Enter the title (material incentive) and information about the person to whom the bonus should be awarded. Indicate the name of the document - presentation or memo.
3. Information is provided about the merits for which the employee is entitled to a bonus, as well as a request for the calculation of the amount of remuneration (its amount is prescribed if it is not determined by the director).
4. Information about the compiler is entered.

Payments to a dismissed employee

Should a company pay a bonus to an employee who has already been fired if the order was created after the person left the company, whereas the bonus is issued for a specific time of work (year, quarter, month) upon achieving certain results?

Rights to bonuses may accrue until the date of dismissal. But to calculate such an amount, it is worth summing up the company’s activities for a specific period. This means that the employer will not be able to pay such funds until the person leaves.

In legislation Russian Federation There are no provisions that would prohibit the payment of bonuses to dismissed personnel if the right to such arose earlier - when the person was still working.

In addition, non-payment or reduction of remuneration is illegal. This means that the employer must fulfill its obligation to pay bonuses to the dismissed employee of the enterprise.

Payment is made within the time limits specified by local regulations, even at the end of the year. It will be necessary to adhere to the bonus rules reflected in.

The employer cannot include a clause stating that upon dismissal, the employee will be deprived of the right to a bonus (). It is not allowed to discriminate against an employee in any way when paying wages and in accordance with.

But there is also a nuance - the company’s management may not pay the full amount of the premium. If the person worked for half of the pay period. The calculation will be made taking into account the time worked.

Often the regulations stipulate that the bonus payment is made in full if an employee leaves the company for a good reason (when moving, being drafted into the army, retiring due to age, etc.).

Unearned supplement reserve

The unearned premium reserve is considered to be the part of the insurance premium that is received under a contract concluded and valid in the reporting periods, as well as during the validity of insurance contracts, which extends beyond the reporting period.

The reserve of unearned bonuses is discussed in. The RNP is formed to guarantee the fulfillment of an accepted obligation under a contract that has not expired in the reporting periods.

This is an insurance premium that is calculated in accordance with contracts that are valid within the framework of the billing period, and relates to the duration of the contract, which extends beyond the reporting period.

Risk premium

The risk premium is an additional profit that is paid to investors in excess of the limit that can be transferred at a risk-free rate. financial transaction. Such income increases in proportion to the increase in the risk of capital investments.

It is not the general level of investment risks for a specific investment instrument that is taken into account, but the systematic risk, which is determined by beta coefficients.

Reflection in accounting (postings)

When paying bonuses to employees, the accountant will need to make the following entries:

When drawing up a collective agreement, the company has the right to apply a system of additional payment in the form of a bonus.

And if about this in primary documentation it is said that the employer cannot avoid paying the due amount to an employee who has fulfilled the necessary conditions.

Payers of income tax in Russia are those individuals– citizens and individual entrepreneurs who are tax residents of the country and receive any income (Article 207 of the Tax Code of the Russian Federation). Moreover, these receipts can be either in kind or in cash. Bonuses, in fact, are also the income of a person that he receives...

Bonuses to employees may be paid at the discretion of management at specified intervals. Such payments may be of a production or non-production nature.

What kind of awards are there?

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

• For fulfilling the production or sales plan
• For cost reduction

Non-productive – not directly related to the work process:

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

Depending on the frequency of the awards, there are:

• One-time
• Monthly
• Quarterly

Accrual and payment of bonuses - postings

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

Based on the source of payment of the bonus (regular or other expenses), the accrual is recorded using the following entries:

• Debit 20 (,44,25...) Credit - the premium is calculated from the costs of common species activities
• Debit 91.2 Credit - premium is calculated from other expenses

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

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

• For achieving production results - on the day of payment
• Other production bonuses - on the last day of the month in which they are accrued

The bonus, which is paid based on the results of the quarter, is subject to personal income tax at the end of the month in which it was paid.

Premiums are also subject to insurance premiums.

You can take into account a bonus to reduce income tax if it is specified in the employment contract and is production-related. For bonuses accrued periodically (once a month or quarter), the corresponding clauses of the employment contract and the wage regulations must also be specified.

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

The organization paid a bonus to the employee based on the results of the quarter for fulfilling the sales plan in the amount of 30,000 rubles.

Postings:

E.V. Konovalova, economist-accountant
M.A. Svetlov, economist

Premiums: taxation and clearance

Unfortunately, many accountants still believe that any bonuses can be considered stimulating, as long as they are included in the labor or collective agreement or local regulations. And since the Tax Code states that labor costs include any accruals to employees provided for by law, labor or collective agreements And Art. 255 Tax Code of the Russian Federation, then often bonuses are given for the employee’s birthday, for the organization’s anniversary, or for active community service are included in tax expenses. Let's find out whether this is legal and which premiums can be taken into account in tax expenses without risk and which cannot. And how to issue bonuses so that there are no complaints from inspectors.

Prize for work

Salary employee including T Art. 129 Labor Code of the Russian Federation:

• remuneration for work;
• compensation payments;
• incentive payments.

That is, any incentive payment, including bonuses, must be paid just for the work.

Now let's look at the Tax Code. And it follows from it that, in order to recognize our premium paid for labor in tax expenses, it must be provided for in an employment or collective agreementArt. 255, paragraph 21 art. 270 Tax Code of the Russian Federation.

Conclusion

To recognize an incentive payment as an expense for profit tax purposes, it must be:

• indicate in the labor (collective) agreement with the employee;
• assign (pay) for work.

Thus, labor bonuses include, for example, payments provided for in a labor (collective) agreement to a miner for exceeding coal production standards, and to a seller for excellent quality customer service and increased sales. They are taken into account in tax expenses and included in the base for calculating insurance premiums and personal income tax. L Part 1 Art. 7 of the Federal Law of July 24, 2009 No. 212-FZ “On Insurance Premiums...”; subp. 6 clause 1 art. 208, Art. 255 Tax Code of the Russian Federation.

Also, without any problems, you can take into account in tax expenses the bonuses provided for in the provision on bonuses for employees, if there is a reference to it in the employment contracts at Letters of the Ministry of Finance of Russia dated September 22, 2010 No. 03-03-06/1/606, dated February 26, 2010 No. 03-03-06/1/92. And it’s very good if in the bonus regulations you indicate the basic bonus amounts th Letter of the Federal Tax Service of Russia dated April 1, 2011 No. KE-4-3/5165.

A common mistake made by managers is to set minimum size awards. For example, in the bonus regulations they write: “... the amount of the monthly bonus ranges from 10 to 50 percent of the established salary.” Having installed similar look bonuses, the organization guarantees the employee a bonus - regardless of how he worked during the month. As a result, the bonus actually becomes part of the salary - it will still have to be paid. And if you suddenly decide to deprive an employee of a bonus, inspectors may file claims for violation of labor laws A Art. 5.27 Code of Administrative Offenses of the Russian Federation.

Thus, when setting bonuses, you need to specify in detail the conditions under which they are paid. This will help avoid questions - both from employees and inspectors (tax officials, labor inspectors). By the way, you can stipulate that no bonus is given to those who do not comply labor discipline or has been reprimanded for poor performance at Articles 189, 192 of the Labor Code of the Russian Federation.

Incentive bonuses must be issued by order using forms No. T-11 or No. T-11a approved Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1; Letter of the Federal Tax Service of Russia for Moscow dated April 13, 2007 No. 20-12/034132.

However, what to do if there is a bonus, in essence, it is paid for labor achievements, but not provided for in the labor or collective agreement? For example, a one-time bonus assigned by order of the director as an incentive for the successful completion of a special task? Can it be taken into account as labor costs?

In their letters, controllers say that it is unlawful to include such a premium in expenses. n Letter of the Federal Tax Service of Russia for Moscow dated 04/05/2005 No. 20-12/22796; Letter of the Ministry of Finance of Russia dated September 22, 2010 No. 03-03-06/1/606, since its payment is not specified in the employment contract e clause 21 art. 270 Tax Code of the Russian Federation.

Conclusion

Employer-safe accounting options production bonuses obvious. In order not to provoke conflicts with tax authorities, all bonuses for specific production results that you plan to pay your employees regularly, periodically, or even one-time, you need to describe:

• <или>in labor (collective) agreements;
• <или>in the provision on bonus payments to employees and provide a reference to this provision in the labor (collective) agreement.

The scheme for safely recording bonuses for labor can be presented as follows.

At the same time, in the employment (collective) agreement or in the provision on bonuses, you can indicate that “...bonuses are issued on the basis of the order of the manager in the amounts provided for by this order...”.

Regulations on bonuses

It is more convenient to state the terms of bonuses in a separate document - in the regulations on bonuses. If necessary, it is easier to change it than, for example, an employment or collective agreement.

There is no unified form for such a provision. Therefore, to make it easier for you to create a position “for yourself,” let’s see what main sections can be highlighted in it and what to write in them.

POSITION
on bonuses for employees
OOO ____________________

I. General provisions In this section you indicate regulatory framework and the purpose of the provision. You can also designate the circle of employees receiving bonuses (in particular, full-time employees and part-time workers).
1.1. This Regulation on bonus payments to employees of ____________________ LLC (hereinafter referred to as the Regulation) has been developed in accordance with Labor Code of the Russian Federation, the Tax Code of the Russian Federation, the Regulations on the remuneration of employees of LLC ____________________ (hereinafter referred to as the Company), the collective agreement of the Company and establishes the procedure and conditions for bonus payments to the Company’s employees.
This Regulation is local normative act Society.
1.2. This Regulation applies to employees holding positions in accordance with staffing table, working in the Company both at their main place of work and part-time.
1.3. In these Regulations, bonuses should be understood as incentives for employees for conscientious, effective work. It consists of paying employees amounts of money in excess of the salary and additional payments for working conditions that deviate from normal ones.
1.4. Bonuses are aimed at strengthening the material interest of employees in improving the results of the Company’s work.
1.5. Bonuses for employees based on the results of their work depend on the quality of the employees’ work, financial condition Society and other factors that may influence the very fact and size of the bonus.

II. Types of bonuses and bonus indicators In this section, you define the types of bonuses: monthly, quarterly, etc., as well as one-time bonuses for completing a specific work assignment.
To justify the legality of income tax expenses, it is necessary to indicate specific bonus indicators. For example, for exceeding the volume of work (production standards), for the absence of defects, for the development and implementation of measures aimed at saving materials, etc.
If there are many indicators and they are different for different divisions of your organization, you can make lists of bonus indicators for each division. They can be issued as appendices to the Regulations on bonuses.
Also in this section you can fix the conditions for bonuses. Such a condition could be, for example, the imposition of a disciplinary sanction on an employee.
2.1. These Regulations provide for current and one-time bonuses.
2.2. Current bonuses are awarded based on performance results _________________Month, quarter, half year. in the event that an employee achieves high production indicators, provided that the employee flawlessly fulfills the job duties assigned to him by the employment contract, job description and a collective agreement. Under high production indicators in this Regulation we mean:
2.2.1. For employees commercial department: ____________For example, an increase in sales volume and related income, compliance with contractual discipline, and a decrease in the amount of accounts receivable..
2.2.2. For accounting workers: _____________For example, ensuring cash and financial discipline, timely delivery all types of reporting and tax returns..
2.2.3. ...
2.3. One-time (one-time) bonuses may be awarded to the Company’s employees:
2.3.1. According to the results successful work Society for the year.
2.3.2. For the employee’s performance of a specific additional task.
2.3.3. For the high-quality and prompt execution of particularly important tasks, especially urgent work, and one-time management assignments.
2.3.4. ...
2.4. The bonuses provided for in paragraphs. 2.2, 2.3 are included by the Company in sales expenses (production expenses) and are taken into account when calculating the average earnings of employees.
2.5. The bonus is not paid to the employee:
- when appearing at work in a state of alcohol, drug or toxic intoxication, confirmed by appropriate examination;
- when absenteeism without good reason.

III. The procedure for calculating, assigning and paying bonuses This section determines the size of bonuses subject to the fulfillment of a specific bonus indicator. It is also important to clearly define the procedure for calculating bonuses to employees who were hired or quit during the period for which the bonus is calculated. For example, a bonus to newly hired employees is paid in proportion to the time worked in the period for which the bonus is calculated.
3.1. The amount of current bonuses for the Company's employees cannot exceed ____% of the salary as recommended by the head of the structural unit.
3.2. The amount of one-time bonuses is determined for each employee by the general director (deputy general director) in a fixed amount or as a percentage of the salary as recommended by the head of the structural unit.
3.3. The total amount of material incentives for employees is not limited to the maximum amount and depends only on financial situation Society.
3.4. The procedure for calculating bonuses depending on bonus indicators is fixed:
- for employees of the commercial department - in Appendix 1;
- for accounting employees - in Appendix 2;
- ...
3.5. Employees hired or resigned due to good reasons During the period for which the bonus is calculated, it is calculated in proportion to the time worked.
3.6. Current bonuses (for a month, a quarter, a half-year) are paid to the Company's employees by the _____ day of the month following the bonus period.
3.7. Heads of structural divisions no later than ____________________ day of the month following during the bonus period For the past month, quarter, half year., direct to CEO data on employees’ fulfillment of bonus targets and the proposed bonus amount.

IV. Final provisions Determine the procedure for the entry into force of the Regulations and the duration of its validity. You can also determine the procedure for making changes to the Regulations.
4.1. This Regulation comes into force from the date of its approval by the director of the organization and is valid until replaced by a new one.
4.2. Control over the implementation of this Regulation is entrusted to _______________For example, for the chief accountant of an organization..

And do not forget that after the adoption of the Regulations on bonuses, all employees of your organization must be familiarized with it against signature b Art. 22 Labor Code of the Russian Federation. And in the collective agreement (or labor agreements) do not forget to make a reference to this Regulation.

Non-production bonus

But what will change if the company pays bonuses not for production achievements, but, for example, on March 8, February 23, a professional holiday or on the occasion of an employee’s birthday? According to controllers, such bonuses do not relate to incentive payments and are not taken into account in tax expenses, even if they are provided for in an employment or collective agreement e clause 1 of Letter of the Ministry of Finance of Russia dated July 21, 2010 No. 03-03-06/1/474; ; FAS PO dated April 24, 2007 No. A55-12432/06-10; FAS UO dated March 30, 2009 No. Ф09-1640/09-С3. Nevertheless, the FAS NWO made a decision in favor of the tax authorities V Resolution of the Federal Antimonopoly Service of the Northern Territory of September 7, 2009 No. A56-20637/2008, therefore, you should not hope for an unconditionally positive outcome of the case in court.

But even if you do not take such premiums into account in tax expenses, you will still have to include them in the base for calculating personal income tax and insurance contributions. I Part 1 Art. 7 of the Federal Law of July 24, 2009 No. 212-FZ; subp. 6 clause 1 art. 208 Tax Code of the Russian Federation.

In order for a bonus to be unambiguously qualified as a payment for labor and not to give tax authorities a reason to exclude it from tax expenses, it is necessary to avoid formulations such as, for example, “a bonus on the occasion of the employee’s 50th birthday and for many years of conscientious work.” After all, such a formulation will immediately raise many questions among inspectors. It is better to assign a bonus to the hero of the day simply “for many years of conscientious work.”

In order not to argue with the tax authorities, it is better to formalize all bonuses as payments for labor, and the conditions for their assignment should be prescribed in an employment contract, collective agreement or in a separate Regulation. And finding a good justification for paying a bonus for an employee’s holiday or anniversary is not at all difficult.