Performance-based bonuses: grounds, payment procedure and amounts. Bonuses for employees for work results: basic provisions and sample registration of incentives Bonuses awarded based on work results

A kind of incentive to stimulate the work of the organization’s mercenaries is bonuses. This is the most effective incentive that employers use to motivate the hard work of employees. The bonus procedure has its own approaches and design features.

What is the Bonus Regulation?

The head of the enterprise chooses the type of employee incentives in accordance with the focus and tasks that he sets for his employees. To build a bonus concept in an institution, the director must decide:

• with the goals for which he wants to obtain effective work;
• with the criteria for which bonuses will be issued;
• with the conditions under which promotion occurs.

According to the Labor Code, bonuses are the payment of a sum of money to mercenaries without taking into account the basic income in order to encourage merit in work, performance of official work and with the aim of motivating them to work.

The concept of bonuses convinces the employee that the institution values ​​active work and the final results of work for which he is awarded. The bonus concept of remuneration means a cash payment to certain employees for successfully completed labor indicators, which are regulated in the Regulations on the promotion of employees.

The presence of a bonus procedure affects not only the labor incentive and career growth, but also the observance of labor discipline in the institution through financial assistance to responsible and honest employees for quality work done. Bonuses are awarded to mercenaries according to their personal contribution of labor to the overall activities of the enterprise.

Some cases under labor legislation require the payment of a one-time bonus for a special important task, compliance with work within a specified period, or for major holidays. The following types of incentives can be used at the enterprise:

• bonus payments and systematic earnings;
• for the results of work of a certain calendar period;
• by length of service;
• bonuses in accordance with continuous work experience in the organization;
• a one-time bonus payment, that is, compensation and cash payments not established by current legislation and carried out on top of fixed regulations, namely:

1. Bonus payment for assistance in invention and rationalism;
2. Cash payment upon familiarization with new equipment and modern technologies in the organization;
3. Financial assistance for the delivery of goods for export, completed on time;
4. Bonuses for special important assignments.

• one-time incentives that are not related to work, awarded on the occasion of major holidays;
• bonus contributions of a one-time nature, which are assigned in connection with the employee’s participation in the work activities of the organization by order of the employer.

The manager, when determining the amount of bonus payment for the results of activities, takes into account the fulfillment of tasks that are laid down in production and research planning, and the labor discipline of the performer.

The procedure and terms of bonus payments to employees of the institution

Special procedure for payment of bonuses.

Mercenaries in the institution operate on the basis of the results of monthly activities within the framework of the fund established by the estimate, with interest on the salary of the position and various allowances.

The amount of a personal bonus to an employee for the fulfillment of labor indicators is not limited by labor legislation and is established by the immediate superior of the mercenary, who is certified by the deputy director of the enterprise.

Documentation on employee bonuses states that incentives from the management of the institution occur in accordance with the staffing schedule for each quarter in the form of a percentage of the basic salary based on the results of the organization’s activities.

The increase in bonus payments is approved by the head of the institution. Cash incentives are not awarded for vacation periods, sick leave and training.

Hiremen who have not worked the entire calendar period due to transfer to another job, retirement, dismissal or other valid circumstances receive a bonus payment for the actual working period. Employees who left the enterprise of their own free will or at the expense of the administration, who have charges for work due to untimely and low quality of work, are not awarded a bonus.

The director of the enterprise issues a bonus no later than the receiving period, which follows the reporting period for which the bonus payment is calculated. The HR department is in charge of the order to encourage employees of the institution and, having prepared it, the department issues an order for consideration by the head of the organization.

Managers, deputy directors, heads of departments have the right to full or partial confiscation of bonuses and systematic earnings established in the Labor Code in connection with violation of discipline at the enterprise or disobedience to the internal labor schedule of the organization.

A reduction in the amount of material incentives or its complete deprivation is stipulated in the order of the enterprise, taking into account the reason in accordance with labor legislation for the time when the violation occurred.

The boss may fully or partially leave the employee without bonus pay in case of failure to comply with the labor regulations in the institution.

Full or partial collection of premiums is issued due to:

• constant lateness to work or leaving the work space for up to 3 hours without a good reason: three violations per month - bonus penalty of up to 30%, if more than three violations per month - complete deprivation of the bonus;
• failure to fulfill direct duties and instructions of the manager: one-time violation - bonuses are deprived of up to 50%, in case of repeated violation - up to 100%;
• presence in the work area under the influence of alcohol – is equivalent to a full recovery of the bonus;
• absenteeism and absence from work without a valid reason for a period of more than 3 hours - 100% bonus deprivation;
• one-time violation of production instructions - a verbal warning or deprivation of a bonus payment of up to 25%;
• repeated non-compliance with the job description within three months from the date of the oral warning without financial losses - bonus deprivation of up to 50%, in case of repeated violation with financial losses - complete deprivation of monetary incentives.

Organization of bonus payments to employees of the institution

An order must be issued.

Indicators and conditions of monetary incentives and their initial level are determined according to the work criteria that are established for each department in the enterprise, indicating the level of employee influence on the paradigm of changes in these criteria. When developing the concept of bonuses for employees, you need to adhere to the proportion of quantitative and qualitative characteristics.

The issuance of bonuses to business workers for major achievements can be of an individual or collective nature.

Individual bonus payments are usually made under the condition that the performance of each employee in production is clearly visible, and collective bonuses take place in cases where the indicator of work performed is determined by the joint efforts of the labor activity of the entire work team.

The criteria for bonuses for employees of the main production, taking into account piecework or time-based work schedules, where the quantitative result of activity is predominantly determined, are:

1. Compliance with production standards for goods at current prices;
2. Fulfillment of established criteria for production volumes and nomenclature of the enterprise;
3. Increase in production volume;
4. Intensity of production and sale of goods.

With production efficiency, the level and dynamics of labor productivity are always taken into account; their growth is reflected in the results of using the working potential of mercenaries. Based on these factors, the size of the incentive should be determined in direct proportion to the fulfillment and overfulfillment of the labor productivity coefficient in the workspace.

When mastering new modern technologies, the criteria for rewarding mercenaries are:

• quick familiarization with new equipment ahead of schedule;
• reducing costs for the development and use of new equipment;
• an increase in the number of technologies being introduced, which provides a huge increase in labor productivity and an increase in consumer demand for commodity production.

Improving the quality of manufactured goods is also considered a reason for bonus payments to employees in the organization. In this case, the reward system serves as a kind of incentive for the organization's employees.

An important criterion for the effective operation of an enterprise is reducing labor intensity and saving operating costs. Bonuses may also be established for such indicators. The list of blue-collar professions that receive bonuses for saving labor material is established by the director in agreement with the trade union committee.

Controller workers should be given bonuses based on a coefficient that characterizes their activities in connection with the quality of the goods produced, regardless of the work of the general team. Their bonuses are usually set based on the consistency of their performance.

Also, the amount of monetary incentives can be determined for various professions and groups of workers, taking into account the significance and difficulty of the tasks they perform. Those work collectives and those mercenaries who put forward proposals for organizational and technical measures at the enterprise should have priority positions in determining the amount of bonus payments.

It is advisable for employees of production workshops to receive a bonus payment for the production of high-quality goods, intensive use of labor potential, reduction of material losses and sale of goods on time. Employees of non-industrial production receive bonuses for fulfilling certain indicators established by their immediate supervisors.

Evaluation of fulfilled criteria for bonuses to department employees should be done based on cumulative results from the beginning of each year. Stimulating income growth is considered one of the reasons for bonus payments to employees of the management apparatus and functional departments of institutions. The procedure for monetary incentives for employees of an organization is established by the director in the regulations of the relevant enterprise.

Some principles of encouragement.

When assessing the effectiveness of incentive concepts, it is advisable to give it a qualitative assessment from the standpoint of fulfilling its functional purpose. The economic efficiency of cash bonuses lies in the specifics of the enterprise’s activities, in the technological and economic layout of the workspace.

When the employer has decided on the goals that he sets for his employees for paying bonuses, he or his deputy draws up a regulation on bonuses for employees. This document is agreed upon with the trade union committee that operates in the organization, and if there is no such association, then the document is discussed with the authorized body for representation.

The further developed Regulations on Incentives are included in the collective agreement. The agreement of the parties on the existence of a bonus system can be recorded in other documentation, but this Regulation must certainly be reflected there. The head of the institution is obliged to ensure that the Regulations on employee incentives are drawn up correctly.

The issuance of a bonus to an employee must be documented. The head of the enterprise issues an order in which he indicates the reason why he is awarding the bonus. Here he designates the category of employee to whom he issues a bonus payment and to whom he entrusts the execution of the order and until what date.

Increasing the role of material payments is carried out to all groups of workers for their work activities, the execution of which influences the final outcomes of production or organization.

The organization of rewarding mercenaries is based on certain principles, including:

• fair and reasonable amounts of bonus payments;
• material interest of employees in achieving the final results of work activities;
• joint collective interest in work;
• encouragement of creative approaches to work, responsibility, achievement of quality products;
• simple determination of the amount of the cash bonus;
• a clear and precise understanding for employees of the coherence of work practices and incentives;
• flexible changes in the bonus concept according to new goals and objectives of the material incentive;
• publicity of the bonus concept as a combination of material and moral incentives to work.

Industrial organizations independently plan the Regulations on the encouragement of workers with the approval of the trade union committee. Bonus criteria must meet the types of production tasks that depend on the labor investment of each employee and the entire work team.

The number of criteria should be minimal, but it must be sufficient to ensure the relationship between incentives and the main goals of production with the results of the work of mercenaries.

Reward criteria consist of absolute (units of measure) and relative (percentage) values. Reward indicators are also divided into main and additional. The main criteria are those that must be met in order to receive a bonus payment. Without their fulfillment, the bonus will not be counted.

With the help of additional criteria, the main indicators are met, but without them the size of the bonus payment is reduced. If the basis for bonuses for an employee is a quantitative indicator, then their implementation must be achieved by observing specific qualitative criteria.

Premium resources in organizations include the wage fund, enterprise income and material savings. Current incentives for the main job are accrued every month by the payroll fund. A one-time or one-time bonus payment is issued from the income of the institution.

Enterprises may well develop several Regulations on employee incentives, which are required to contain certain tasks and criteria for stimulating work.

From this video you will learn about the bonus procedure.

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Russian accountant, N 6, 2016
Marina Ilyina,
magazine expert

In this article, we will consider when it is possible to accrue a bonus at the end of the year and a one-time bonus, whether these expenses can be taken into account when calculating income tax, as well as certain issues regarding its accrual and payment.

Bonuses based on annual performance results

Bonuses based on annual performance results

Let's consider the general requirements and the procedure for calculating and paying the annual bonus (work bonus based on the results of the year). An organization can prescribe the procedure for paying bonuses in the following documents:

- in an employment contract on the basis of paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation;

- in a collective agreement on the basis of Part 2 of Article 135 of the Labor Code of the Russian Federation;

- in a separate local document (Regulations on bonus payments to employees) on the basis of Part 2 of Article 135, Part 1 of Article 8 of the Labor Code of the Russian Federation);

- in the order for the payment of bonuses on the basis of Part 1 of Article 8 of the Labor Code of the Russian Federation.

Whatever the document that establishes the procedure for paying bonuses at the end of the year, it must indicate the source of payment.

The basis for calculating a bonus is the manager’s order to reward the employee. The order must be signed by the head of the organization. In addition, the employees of the organization to whom the bonus is assigned must be familiarized with the order against signature. Let us remind you that the order form can be developed independently, or the unified form N T-11 (for one employee), N T-11a (for a group of employees) can be used.

Reflection of the bonus in the employee’s work book

Let us immediately note that there is no need to make entries about year-end bonuses in the work book. Bonuses provided for by the organization's remuneration system and of a regular nature do not need to be entered into the work book. This is evidenced by clause 25 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 N 225 (hereinafter referred to as the Rules). Let us remind you that only entries about bonuses that are associated with specific employees for individual labor merits are entered into the work book. So, you can make an entry in your work book about a bonus for completing a particularly important task.

Since the payment of bonuses at the end of the year is provided for in an employment contract, collective agreement or a separate regulatory document, its payment can be considered regular. In this regard, it should not be indicated in the employee’s work book. If the bonus is one-time in nature, it also does not need to be included in the work book. This conclusion can be made on the basis of the norms of Part 4 of Article 66 of the Labor Code of the Russian Federation, as well as Clause 24 of the Rules.

Date of payment of the bonus based on the results of the year

Another question arises in practice: when should a bonus be paid based on the results of work for the year? The very fact of paying a bonus based on the results of work a year before its end contradicts the essence of this payment. This is due to the fact that the bonus is assigned based on the results of the previous year’s work. Thus, to calculate this bonus, it is necessary to summarize the results of work for the year. Therefore, doing this before December 31 is not advisable. It's better to do this early next year.

In addition, when calculating bonuses based on work results a year before the end of the calendar year, you may encounter a number of significant problems. For example, difficulties may arise with calculating bonuses in proportion to time worked. What if an employee gets sick at the end of the year, goes on vacation or quits? In other words, the employee will not be able to fulfill his duties. In this case, you will have to recalculate the bonus accrued to him. Accordingly, the amount of the premium will decrease, and the excess paid premium will need to be withheld. And as follows from the provisions of Article 137 of the Labor Code of the Russian Federation, it is not legal to withhold this amount from wages at the initiative of the employer.

Reflection of bonus provisions in accounting policies

A bonus at the end of the year may not be provided for in the accounting policy. The legislation does not say, in particular PBU 1/2008, it does not say that the organization is obliged to indicate information about the accrual of bonuses to employees in the accounting policy.

Bonus during employee vacation

In accordance with Decree of the Government of the Russian Federation dated December 24, 2007 N 922 “On the specifics of the procedure for calculating average wages” (hereinafter referred to as the Regulations), remuneration based on the results of work for the year, a one-time remuneration for length of service (work experience), other remunerations based on the results of work for year accrued for the calendar year preceding the event - regardless of the time of accrual of remuneration (clause 15 of the Regulations). This means that if, while an employee is on vacation, he was accrued a bonus based on the results of work for the previous year, and the pay period for which it was accrued has been fully worked out, the vacation pay will have to be recalculated. In this case, the bonus based on the results of work for the year is accrued after the payment of vacation pay to the employee.

In order to avoid such a situation in the future, the bonus based on the results of work for the year must be awarded as early as possible. This can be done on December 31 of the current year.

Annual bonus in case of employee dismissal

The payment of an annual bonus upon dismissal of an employee depends on what is stated in the regulatory documents and in what wording this is done. It is the wording given in the documents that can become either the employer’s right or his obligation. Suppose the employment contract states that the employee’s salary consists only of the official salary, and the bonus can be paid taking into account the financial capabilities of the organization based on the order of the manager. In this situation, the organization may refuse to pay the annual bonus. With this wording in the employment contract, it is possible to refuse payment to both dismissed and existing employees.

But if the employment contract states that the year-end bonus is paid based on the criteria established in the bonus regulations, then if the employee fulfills these criteria, the organization is obliged to pay him a bonus. In this case, the employer’s obligation arises, which will also apply to dismissed employees. A dismissed employee can request payment of his bonus in full, and also has the right to demand payment of compensation for delayed wages.

As judicial practice shows, an employer can refuse to pay an annual bonus to dismissed employees who have been subject to an administrative penalty. But at the same time, the very fact of violation of labor discipline must be proven. If the employer cannot confirm the fact of violation of the employee’s labor regulations, the court may decide to reinstate the employee to work.

If a manager decides to pay a resigning employee a bonus based on the results of the year’s work, the question arises: can this bonus be taken into account if it was accrued for work performance, but after the employee’s dismissal?

If the payment of an annual bonus is provided for in an employment contract with an employee, then it can be taken into account after dismissal in accordance with paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation and article 255 of the Tax Code of the Russian Federation. It follows from the provisions of Article 140 of the Labor Code of the Russian Federation that in the event of dismissal of an employee, payment of all amounts due is made on the day of his dismissal. However, the amount of the bonus at the time of his dismissal is not known. The bonus provided for by a collective, employment contract, or other documents of the organization can be taken into account in the organization’s expenses. In this case, the bonus should be accrued in proportion to the employee’s time worked. This is evidenced by the letter of the Ministry of Finance of the Russian Federation dated October 25, 2005 N 03-03-04/1/294.

The date these expenses are accepted for accounting will depend on the method used in the organization. If the organization's accounting policy establishes the accrual method, the moment of recognition of expenses in the form of a bonus based on the results of work for the year will also depend on whether it relates to direct or indirect expenses. Indirect costs according to

What is the annual bonus? How much is it paid? Who is entitled to the bonus and who may be deprived? You can read below for answers to all questions and what the procedure for paying incentives at the end of the year should be.

What it is?

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The incentive payment assigned to employees at the end of the year in the form of incentives is called an annual bonus, another name is the 13th salary.

Its purpose is determined by several factors:

• the employee strictly complied with all working conditions specified in the legal documents of the enterprise;
• thanks to the employees, the company’s planned results were achieved;
• There were no negative aspects during the performance of official duties.

Quite often, at the end of the year, employers pay employees an annual bonus, which is developed individually.

This method of incentives perfectly stimulates the work of the entire workforce and significantly reduces staff turnover.

Payments are made after summing up the results of the year within the limits of available finances.

In some cases, the bonus amount is set as a percentage of the official salary, in others it is equal to or exceeds its full amount, and the maximum amount has no restrictions.

Normative base

All provisions relating to the remuneration of workers are set out in the Labor Code of the Russian Federation.

to CEO

An internal local document on bonuses for employees of an enterprise may also contain conditions for paying bonuses to the director.

One-time remunerations are assigned to him by decision of the board of directors or at a meeting of shareholders and are entered into the minutes. But he does not have the right to order a one-time bonus for himself in such cases.

The amount of remuneration may depend both on the performance of production tasks and on the time actually worked.

To a deceased employee

According to the provisions on bonuses, an organization can award a bonus to a deceased employee based on the results of work for the year and give it to his heirs.

However, personal income tax is not withheld from this payment, since its payment ceases due to the death of the income recipient (clause 3, clause 3, article 44 of the Tax Code of the Russian Federation).

Taxation and withholdings

According to the law, bonuses are equal to wages, but the procedure for withholding personal income tax is slightly different.

Accountants should note that the law approves a total tax-free premium of up to 4,000 per year. More about this.

Is it subject to income tax, pension and insurance contributions?

It is necessary to withhold personal income tax from the bonus at the end of the year in the same amount as from the main earnings.

The withholding fee is made according to the following rules:

• The amount paid must be included in the tax base of the month in which it was issued in cash or credited to the employee’s account.
• When calculating personal income tax, the incentive payment cannot be attributed to the expenditure of funds on wages. Indeed, according to paragraph 2, their number includes income paid to them on the last day of the month in which they were earned. The annual bonus significantly exceeds the monthly period, and therefore the date when the employee received the income is considered to be the day of payment or transfer to the card account (clause 1 of Article 223 of the Tax Code of the Russian Federation).

From the annual bonus, regardless of the taxation used in the organization, the following mandatory fees must be made:

• deduction to the budget for insurance of occupational diseases and accidents;
• to the Pension Fund;
• contributions to social and health insurance.

They must be collected in any case, regardless of whether the procedure for paying premiums is provided for in the local document or not.

The annual bonus is one of the types of employee income for work, therefore personal income tax is collected from him.

But there are exceptions when income tax is not withheld from the incentive amount:

• the total amount of all additional bonuses and other allowances for one employee is less than 4,000 rubles per year;
• if remuneration is paid to cultural or scientific workers for outstanding, as well as other types of activities specified in the list of clause 7.

Is alimony paid?

Withholding of alimony from the annual bonus is carried out in the same way as from the main income.

When to pay personal income tax?

The day on which personal income tax should be transferred from the annual bonus must be selected depending on how the company plans to pay incentive funds to employees:

Revenue code

At enterprises, accounting code 2000 is used to calculate the annual bonus. Purpose of payment: “Remuneration for labor duties.”

How to reflect in 6-NDFL? (filling example)

The tax authority to which organizations or individual entrepreneurs make personal income tax transfers from employee income must submit a completed form 6-NDFL with the indicators for paying the annual bonus.

Payment of a bonus for a period exceeding a month must be reflected in the reporting period in which it was issued.

For the first section, enter the following information:

• line “020” - the amount of premiums paid during the reporting period and exceeding one month;
• lines “040” and “070” must contain data on personal income tax withheld from the annual bonus.

The second section records information about bonus payments that were issued in the 4th quarter, with the exception of amounts received on the last day of the quarter.

Data about them is recorded in the report for the next quarter.

Place information about the annual bonus in the following lines:

• “100” and “110” – the day of its presentation;
• “120” is the next working day that occurred after its payment.

How to reflect the annual bonus of 6 personal income tax, based on the data obtained:

Payment of income tax

The amounts subject to income tax include the following wage costs:

• issued to employees in cash and in kind;
• additional payments for a shift schedule or due to the presence of severe, harmful factors during work;
• bonuses and rewards of an incentive nature;
• periodic bonuses and one-time incentives;
• other expenses for the maintenance of workers specified in the regulations of the Russian Federation and in labor or collective agreements.

When taxing profits, only bonuses assigned for production data are credited.

A bonus based on the results of work for the year meets these requirements, so it can be included in expenses to reduce the tax base.

However, to reduce the amount, you should not include the following incentive payments:

• Benefits to management or employees assigned outside of employment contracts.
• Targeted bonuses paid from the annual bonus reserve, formed on the basis of the decision of the owners on its special creation and specified in the organization’s charter.

You can learn more about this from Art. 270 Tax Code of the Russian Federation.

Accounting and postings

Accounting for the annual bonus is closely related to the procedure for bonuses set out in the local documents of the enterprise.

It is important for accounting to focus on the circumstances of payment of incentives.

When a bonus is planned to be issued long after the end of the paid period, the company must recognize an estimated liability.

The following actions are performed:

• Description “Estimated obligation to pay remunerations based on the results of work for the year” is entered into debit accounts 20, 23, 25, 26... in correspondence with a loan under subaccount 96. The following explanation can be given: finances have been allocated to the reserve for the purpose of issuing remunerations based on the results of annual work .
• Debit account 91-2 Credit account. 96 funds from net profit were credited to the reserve for the purpose of issuing remunerations based on the results of annual work.

If a premium for a year is paid before the end of the year for which it is assigned, then the postings will depend on the source of financing:

• when rewarded at the expense of net profit - D 91-2 and K 70 (a bonus was accrued based on the results of work for the year from net profit);
• if funds are allocated as expenses for ordinary activities, then the amounts are reflected in the debit of any one account from 20, 23, 25, 26, 28, 29, 44, 08 in correspondence with the credit of the account. 70 with a description of the posting: a bonus was accrued based on the results of annual work at the expense of expenses for ordinary activities;
• when rewarding employees from net profit earned in the current or previous years, it is necessary to use account 91, since account 84 cannot be included in these expenses.

The payment of 13 salaries is classified as other expenses that affect the financial result, and therefore they must be shown on the account. 91-2.

Questions

Many questions arise when paying an annual bonus. Let's look at some of them.

Can it be issued out of net profit?

Funds from the following sources can be used to pay remuneration:

• Saved funds in the wage fund.
• From net profit, both earned in the current year and for previous periods.
• In budgetary organizations, the percentage of bonuses for employees is set in advance when planning the payroll for the year. But how it is financed - whether budgetary allocations are used or from the profits received from the activities of the institution - depends on the statutory provisions.

How does the 13th salary differ from the bonus for the year?

The wording “13th salary” has come to us since the times of the USSR, when workers were paid a bonus at the end of the year. In essence, it is an incentive payment issued for the organization’s labor successes in the past year.

It is accrued specifically for labor results, which are assessed according to financial, planned or other real indicators.

This is its main difference from lump sum payments, which may be associated with length of service, a company anniversary or a professional holiday.

Can it be more than quarterly?

Typically, the annual bonus is greater than the quarterly bonus. It all depends on the bonus procedure that is approved in the organization. There are no maximum restrictions established by law.

How is it taken into account when calculating average earnings?

Let's give an example of how a bonus is calculated at the end of the year for the successful work of the workforce.

For an employee, you need to add up all the amounts he earned without taking into account coefficients for the year, and then multiply the result by the bonus percentage.

Example:

Manzhura I.P. receives a salary of 20,000 rubles. for a month of work. His place of residence is the Chelyabinsk region, where the regional authorities have approved a regional coefficient of 15%. In July he did not work because... was on another vacation. The annual bonus amount in the Bonus Regulations for all employees is set at 10% of wages for the time actually worked during the year.

• Let's determine the amount of average wages for 11 months: 11x20000=220000 rubles.
• Let's calculate the bonus: 220,000x10%=22,000 rubles.
• We apply the regional coefficient: 22000x1.15=25300 rubles
• Then the personal income tax amount is calculated: 25300x13% = 3289 rubles
• Let's determine the amount to be issued: 25300-3289=22011 rubles.

Is it valid after dismissal, including at your own request?

The bonus is not paid to workers who quit voluntarily during the paid bonus period.

However, if a clause in a collective agreement, bonus provision or employment agreement states that a dismissed employee can receive a bonus at the end of the year, then the enterprise is obliged to accrue and pay it even after it has been calculated.

Otherwise, the dismissed employee needs to contact the labor inspectorate or judicial authorities with a claim.

Am I entitled to maternity leave?

Employees on maternity leave to care for a child until the child reaches the age of three are not paid a bonus.

What to do if you didn’t give it for the New Year?

It is possible that the bonus based on the results of the year will be paid in January or another month specified in the internal local document on the bonus procedure.

If the planned indicators were met, the enterprise avoided losses, and employees were supposed to receive incentives before the end of December, then you can contact the labor inspectorate with a collective letter.

In your claim, you must refer to the local document that obliges management to assign an annual bonus.

Will they be paid if they are laid off?

Is a bonus paid for the year to a laid-off employee? This can be found out from the regulations on wages or bonuses. According to the law, all payments must be paid on the last day of the employment contract (Article 140 of the Labor Code of the Russian Federation).

Typically, employers do not pay incentives to those individuals who were fired voluntarily without good reason or for negative reasons.

Reduction of full-time employees is not a basis for deprivation of remuneration, so you need to carefully study the organization’s internal documents on remuneration.

All organizations sum up their work over the past years. The milestone at which small results are visible is the end of December. If the employees’ results met the management’s expectations and the desired results were achieved, the employees are rewarded with a financial bonus.

Its dimensions and calculation procedure are described in today’s article.

What is a bonus?

The year-end bonus is provided based on the final results of the organization’s financial and economic activities for the reporting period. The described payments belong to the incentive class and are not provided to all employees.

The size of the bonus is calculated taking into account the length of service at the enterprise and the results of the past year, which influenced the final amount of profit. There are certain regulations governing payments and providing a regulatory basis for legal calculation.

There are specialized articles in the Labor Code that describe documentation confirming payment and receipt of finance. They also contain general calculation requirements. Payment of the premium must be reflected in the documents listed below:

• collective agreement;
• separate local document;
• order for payment of funds.

The documents have differences, but one column always remains the same. The source of payments must be indicated.

The basis for calculating a bonus is the director’s order to reward the employee.

It must be certified by the manager with the appropriate signature.

It is also recommended to notify other employees included in the order. It is mandatory to familiarize yourself with them. There is no generally accepted form of order. Therefore, it can be developed independently, taking into account the individual characteristics of the organization.

There are excellent forms for one person and a group of people.

Some positions that are eligible for a bonus.

Not all organizations reward their employees with a thirteenth salary. Which employees are entitled to a bonus?

To find out who should receive money and who should not, it is recommended to refer to the relevant documentation, which regulates data on bonuses.

If the bonus is confirmed by the management of the enterprise and the employee’s details are indicated, then you can find out why it was awarded.

It is rare to find such incentive payments in private firms. Most of the institutions that charge them belong to the public sector.

Professions of a budgetary nature are poorly paid, and therefore, the thirteenth salary significantly compensates for this shortcoming. The bonus is paid to the following employees:

• military personnel;
• medical workers of public clinics;
• Teaching staff of educational organizations in the public sector;
• Employees of municipal transport companies.

In private companies, payouts are focused on the individuals who directly control the year's profitability. It is inappropriate to award bonuses to service personnel.

In the manufacturing sector, employees who produce goods are rewarded; in the sales sector, employees, sales managers and operators who expand the customer base are rewarded.

How to calculate correctly?

Special rules for calculating bonuses.

According to Article 129 of the Labor Code of the Russian Federation, bonus payments belong to the class of incentive sanctions and are a component.

The procedure for the formation and provision of payments is determined by the following documents that have labor law standards:

1. Collective agreements;
2. Local regulatory agreements;
3. Agreements;
4. Other legal acts.

The employer has the right to independently develop bonus regulations. When concluding an employment contract, he is obliged to notify the employee by attaching the appropriate link.

The employer independently determines the procedure and amount of payments in accordance with the provisions of the Regulations on remuneration or bonuses. They must contain terms and conditions.

The payment date for the past year will be in the next period. It is impossible to fully analyze the results before the end of the reporting period.

If the bonus is production, then the process of entering it into the register is similar to wages. It looks like this: debit accounts 20, 44, 26 - credit account 70.

The bonus can also be paid based on the amount of annual profit. In this case, you need to make a posting that looks like this: debit account 91/subaccount 2 - credit account 70.

What entries will be made in case of payments at the end of the year? In this case they are typical. These are used to make any financial payments, regardless of their type: debit account 70 - credit accounts 51, 50.

There are unified forms of orders for the provision of bonuses - T11 and T11-a.

Bonuses provided for in employment agreements or collective agreements must be taken into account when calculating the base amount for taxation.

This is necessary if there are proper economic and documentary reasons. Bonuses to the general director are also subject to the described accounting.

In this situation, the corresponding payment for the year in the period under review in which the actual accrual occurred is entered into the documentation.

Bonus payments provided to employees from special-purpose funds or targeted revenues are not included in the organization’s income tax expenses.

Personal income taxes are deducted from the amount paid in the standard manner. Alimony must also be withheld from the premium in accordance with government findings.

From this video you will learn about accounting for bonuses in the accounting department of an enterprise.

Form for receiving a question, write yours

The employer pays a bonus based on the results of work for the month. However, before issuing a bonus order, management needs some time to evaluate the performance indicators for this month: it is necessary to analyze sales reports, and only after the analysis make a decision about who is entitled to a monthly bonus and who is not and in what amount. Does the Company have the right to pay a bonus based on the results of work for a month worked only after one month (pay the bonus for April in June). This is completely justified when indicators are collected from all separate departments and only after that the budget is distributed and bonuses are awarded. What to do if you strictly follow the new edition of Article 136 of the Labor Code of the Russian Federation, if the regulations on wages determine: - Employees of the Company can receive bonuses based on the results of work for the month. - Payment of the bonus is made on the basis of the order of the General Director of the Company. - The bonus is paid along with wages no later than 13th (Thirteenth) day of the month following the billing month.

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