We reward employees correctly: timing of bonus payments and deprivation of bonuses. Correct formulation of employee bonuses: what can an employee be rewarded for? List of reasons for payment

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 - premium is accrued from expenses for ordinary 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 the bonus to reduce income tax if it is indicated in employment contract and is production. 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:

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 workers are awarded for various 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 accrued in excess of what a person earned for a certain period - most often for a month or for a 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 personnel development service of the company.

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 issue:

• 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 the specific result of the work, which subjective reasons the employee has not achieved. 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 a 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 based on the results 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 cash 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 the 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 provisions 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, labor 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 for an experienced employee who long time cares about the interests of the company 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 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 suitable 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 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.

On October 3, 2016, a law regarding the timing of salary payments came into force. He also made important changes to the issue of bonus payments.

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

Details about the new salary payment deadlines in 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 Wage Law in 2019.

Introduction to bonuses

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

The issue of awarding 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 current work success.

In Art. 135 of the Labor Code of the Russian Federation discloses a general principle for calculating bonuses, providing for the employer’s right to create a bonus system, which is fixed in local acts of individual entrepreneurs or organizations.

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 must be reflected in the employment contract or local regulations organizations.

Thus, the bonus is a full-fledged element of the remuneration system. It follows from this that, simultaneously with changes in the timing of salary payments, the timing of bonus payments has also changed since 2016. Now bonuses must also be paid no later than 15 calendar days from the end of the period for accrual of the corresponding bonus.

Types of awards

This is a fairly extensive question: there are several bases for dividing premiums into types.

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

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

Depending on the grounds for payment, bonuses are usually divided into two types:

1. Production. Payments are made for the employee’s conscientious performance of his or her job duties or for achieving certain labor results.

2. Non-productive. Not related to performance results. 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 within any period fixed by the employment contract or local regulations.

Now we propose to understand the changes in the timing 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 issuance of a bonus order is usually preceded by an analysis of the employees’ labor efficiency over the past month. Based on the results of this analysis, management makes a decision on paying a bonus to a particular employee.

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

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

Quarterly bonuses

This type of bonus is fully subject to the provisions of the updated Art. 136 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 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 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 the annual bonus is the most difficult. After all, in just a few days, employers will need to evaluate the performance of their employees for the entire year, calculate and pay them bonuses.

Responsibility for violation of deadlines

The new legislation significantly increases the degree of responsibility of employers for failure to pay wages on time. 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 receives a bonus late.

Changes in local acts

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

• employment contract;
• collective agreement;
• internal labor regulations;
• bonus regulations.

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 are paid (which is part of the salary).

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

Thus, the best option will specify in the Regulations on bonuses specific terms for each type of bonus: monthly, quarterly, annual.

Terms for accrual of bonuses

In the Regulations on Bonuses, it is necessary to include a section entitled “Terms for Accrual of Bonuses” and, similar to the deadlines for payment of bonuses, indicate specific dates when bonuses should be accrued. For example:

• the monthly bonus is accrued no later than the 5th day of the month following the last month worked;
• 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 approval of the annual financial statements;
• Non-production bonuses can be accrued and paid at any time. New order Bonus payments do not apply to non-production bonuses. Let's clarify 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 included in wages. But non-production bonuses (for example, monthly bonuses for employees with children) are not related to the work achievements of these employees. Therefore, non-production bonuses are not integral part salaries. That is why the provisions of 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 period for payment of non-production bonuses.

Sources of payment of bonuses

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

• accrual of bonuses from profits;
• attributing bonuses to other expenses;
• inclusion of bonuses in the standard costs of the organization’s activities.

Bonuses can be included in labor costs if two conditions are met:

• the presence of a local act that clearly outlines the terms of remuneration in the form of bonuses;
• accrual of bonuses based on professional performance results.

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

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However, one-time bonuses may not be part of the organization’s remuneration system and are assigned only by order (order) of the manager.

The basis for the accrual of any one-time bonus is the manager’s order to reward an employee (Form No. T-11) or a group of employees (Form No. T-11a). The order is signed by the head of the organization. The employee (employees) must be familiarized with the order against signature (Section 1 of the instructions approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

Payment of premium

You can pay one-time bonuses:

• by settlement and payment or payroll(according to forms No. T-49 or No. T-53);

• according to an expense cash order (form No. KO-2);

• in a non-cash manner.

This is stated in article 136 Labor Code RF, paragraphs 4.1 and 6 of the Bank of Russia instructions dated March 11, 2014 No. 3210-U.

Accounting

The procedure for reflecting one-time bonuses in accounting depends on the sources from which they are paid:

• due to expenses for ordinary activities;

• at the expense of other expenses;

• due to net profit;

• due to the formation of the cost of fixed assets.

As a rule, in accounting, bonuses accrued for labor performance are classified as expenses for ordinary activities (clauses 5 and 7 of PBU 10/99). Record the accrual of such bonuses as follows:

Debit 20 (08, 23, 25, 26, 29, 44) Credit 70

- the bonus is accrued at the expense of expenses for ordinary activities (the bonus is included in the cost of the fixed asset).

Non-production one-time bonuses (for anniversaries, holidays, etc.) are classified as other expenses in accounting (clause 11 of PBU 10/99). Reflect their accrual as follows:

Debit 91-2 Credit 70

- bonus accrued at the expense of other expenses.

If the source of payment of bonuses (both production and non-production) is retained (net) profit, make the following entry:

Debit 84 Credit 70

- the bonus is accrued at the expense of net profit.

This procedure follows from the Instructions for the chart of accounts (account 70).

Personal income tax and insurance premiums

Regardless of the taxation system that the organization uses, personal income tax must be withheld from the entire premium amount (subclauses 6 and 10, clause 1, article 208 of the Tax Code of the Russian Federation).

Situation: in what month should the amounts of one-time bonuses be included in the personal income tax base: in the month of accrual or in the month of payment?

The calculation of personal income tax depends on whether the bonus is industrial or not.

Non-production one-time bonuses (for example, for an anniversary, a holiday) are not part of the salary and, therefore, do not relate to labor costs. Therefore, include their amount in the personal income tax tax base of the month in which they were paid (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

The calculation of personal income tax on one-time production bonuses, in turn, depends on the period for which they are accrued:

• month;

• quarter;

• upon the occurrence of a specific event (for example, a one-time bonus for the successful completion of a project). One-time production bonuses paid upon the occurrence of a specific event should be included in the personal income tax tax base at the time of payment to the employee (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

For the amount of a one-time bonus for labor performance, add:

• contributions for compulsory pension (social, medical) insurance (Part 1, Article 7 of Law No. 212-FZ of July 24, 2009);

• contributions for insurance against accidents and occupational diseases (clause 1 of article 20.1 of the Law of July 24, 1998 No. 125-FZ).

This rule applies regardless of whether the bonus is provided for in the employment contract or not (letter of the Ministry of Health and Social Development of Russia dated August 12, 2010 No. 2622-19).

Situation: is it necessary to accrue insurance premiums for the amount of one-time bonuses that were given to employees for an anniversary or holiday? That is, these payments are not related to labor performance.

Answer: yes, it is necessary.

By general rules insurance premiums are subject to all payments that the employer accrues within the framework of labor relations (Part 1, Article 7 of the Law of July 24, 2009 No. 212-FZ, Clause 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ ). And since bonuses are awarded to employees (i.e., people with whom the organization has entered into employment contracts), then we can consider that these are payments within the framework of labor relations (Article 16 of the Labor Code of the Russian Federation).

In addition, one-time bonuses are not named in the closed lists of payments that are exempt from:

• contributions for compulsory pension (social, medical) insurance (Article 9 of the Law of July 24, 2009 No. 212-FZ);

• contributions for insurance against accidents and occupational diseases (Article 20.2 of the Law of July 24, 1998 No. 125-FZ).

Thus, insurance premiums must be calculated on the amounts of one-time premiums. It does not matter for what reason the bonus is paid - for achieving certain labor results or in connection with some event (anniversary, holiday, etc.).

This approach is also confirmed by arbitration practice (see, for example, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 25, 2013 No. 215/13, Resolution of the FAS Volga District dated March 6, 2012 No. A12-10291/2011).

Advice: if you are ready to argue with inspectors, then insurance premiums for one-time bonuses that are not related to labor performance may not be charged.

The following argument will help in the dispute.

Bonuses for an anniversary (holiday, etc.) cannot be considered paid within the framework of labor relations. And therefore there is no reason to charge insurance premiums. It is explained this way.

The mere fact that between employees and the organization there is labor Relations, does not indicate that all payments accrued to employees represent payment for their labor. Thus, one-time bonuses paid for an anniversary, holiday, etc. do not depend on the employee’s qualifications, complexity, quantity, quality and conditions of the work he performs. And accordingly, they are not remuneration for labor and an element of remuneration. If so, then they cannot be recognized as paid within the framework of the labor relationship.

There are examples court decisions, confirming this approach (see, for example, resolutions of the Federal Antimonopoly Service of the North-Western District dated September 20, 2013 No. A66-15138/2012, Central District dated November 6, 2012 No. A64-1493/2012).

However, given the ambiguity arbitration practice, predict the outcome of the trial by this issue difficult. Judges can side with both the organization and the inspectors.

The amount of the one-time bonus is included in the tax base for personal income tax (subclause 6, clause 1, article 208 of the Tax Code of the Russian Federation).

Income tax: general procedure

One-time bonuses are taken into account when calculating income tax if two conditions are simultaneously met:

• bonuses are provided for in the labor and (or) collective agreement, as well as local acts (paragraph 1 of article 255 and paragraph 21 of article 270 of the Tax Code of the Russian Federation);

• bonuses are incentive payments and depend on performance indicators (work experience, official salary or production results) (clause 2 of article 255 of the Tax Code of the Russian Federation).

This position is confirmed by the Ministry of Finance of Russia in letters dated March 15, 2013 No. 03-03-10/7999, dated May 28, 2012 No. 03-03-06/1/281 and the Federal Tax Service of Russia in letter dated August 13, 2014 No. GD-4-3/15717.

Situation: when calculating income tax, is it possible to take into account the costs of paying one-time bonuses that are not related to the employee’s performance of his job duties (for example, for an anniversary, holiday, for winning competitions, etc.)?

Answer: no, you can't.

One-time bonuses that are not related to the employee’s performance of his job duties (for an anniversary, a memorable date, for winning professional skills competitions, for conferring honorary titles, etc.) do not reduce the tax base for income tax. This is explained by the fact that such awards:

• are not related to the production activities of the organization (not aimed at generating income), and therefore do not meet the criterion of economic justification of costs (clause 1 of Article 252 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 15, 2013 No. 03-03-10/7999 , dated February 22, 2011 No. 03-03-06/4/12);

• are not incentive payments related to labor performance and the employee’s performance of a job function, and therefore cannot be taken into account in expenses as part of remuneration (Article 255 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 24, 2013 No. 03-03-06/1 /14283, dated December 12, 2012 No. 03-03-06/4/114).

If bonuses do not reduce the tax profit of the organization, then permanent differences arise in accounting (clause 4 of PBU 18/02). Permanent differences lead to the formation of a permanent tax liability (clause 7 of PBU 18/02).

Advice: there are arguments that allow organizations to take into account, when calculating income tax, the costs of paying one-time bonuses that are not related to the employee’s performance of his job duties. They are as follows.

Any bonuses that an organization pays to its employees are considered incentive payments (Part 1 of Article 129 of the Labor Code of the Russian Federation). At the same time, the organization has the right to independently establish an incentive system for employees (Article 144 of the Labor Code of the Russian Federation). In turn, incentive accruals provided for by the labor and (or) collective agreement are taken into account when calculating income tax (clauses 1, 2 of Article 255 of the Tax Code of the Russian Federation).

Therefore, if all of the above conditions are met, the organization has the right to take into account non-production bonuses (for example, accrued for holidays) as part of labor costs.

However, in order to comply with the requirement of reasonableness of costs provided for in paragraph 1 of Article 252 of the Tax Code of the Russian Federation, certain conditions for assigning non-production bonuses should be provided.

For example, as a justification for paying a bonus and its focus on generating income, you can indicate that bonuses for holidays are not paid to employees who have disciplinary offenses. Therefore, the payment of such a bonus is aimed at increasing employee interest in the results of production activities. A similar condition for the payment of a bonus when resolving a dispute in court was a sufficient argument for the lawful attribution of such payments to labor costs (see, for example, the resolution of the Federal Antimonopoly Service of the Moscow District dated February 24, 2010 No. KA-A40/702-10).

It is also possible to justify the economic orientation of bonuses paid to non-smoking employees. Quitting smoking reduces lost working time. Therefore, payments to non-smoking employees are stimulating. And if such bonuses are provided for in collective or employment agreements, they can be taken into account as expenses when calculating income tax. The legality of this position was confirmed in the resolution of the Federal Antimonopoly Service of the East Siberian District dated June 24, 2014 No. A33-1611/2013.

In addition, if non-production bonuses are initially provided for in an employment (collective) agreement, then a potential employee takes into account the possibility of receiving them when assessing the feasibility of working in a particular organization. Therefore, such incentive payments can help attract the necessary specialists to the organization. This means that these costs are economically justified. This was indicated by the FAS Moscow District in its resolution dated June 17, 2009 No. KA-A40/4234-09. By ruling of the Supreme Arbitration Court of the Russian Federation dated October 23, 2009 No. VAS-13115/09, the transfer of the specified case for consideration by the Presidium of the Supreme Arbitration Court of the Russian Federation was refused.

However, if an organization uses this point of view and takes into account the amount of non-production bonuses in expenses when calculating income tax, then, most likely, it will have to defend its point of view in court.

Include the amount of bonuses for labor performance in tax accounting as part of labor costs (clause 2 of Article 255 of the Tax Code of the Russian Federation).

Income tax: accrual method

If an organization uses the accrual method, the recognition of expenses in the form of bonuses depends on whether they are direct or indirect expenses they relate.

If bonuses relate to indirect expenses, then they must be recognized at the time of accrual (clause 2 of Article 318, clause 4 of Article 272 of the Tax Code of the Russian Federation). If one-time bonuses are a direct expense, then take them into account as products, works, and services are sold (paragraph 2, paragraph 2, article 318 of the Tax Code of the Russian Federation). Organizations providing services can take into account direct expenses at the time of their accrual (paragraph 3, paragraph 2, article 318 of the Tax Code of the Russian Federation).

As a rule, bonuses are classified as indirect expenses (Article 318, paragraph 3 of Article 320 of the Tax Code of the Russian Federation). An exception is bonuses paid to employees directly involved in the production of products, performance of work or provision of services (for example, bonuses to production workers). They are classified as direct costs. Such rules are established in paragraph 7 of paragraph 1 of Article 318 of the Tax Code of the Russian Federation.

Situation: can production organization classify all one-time bonuses as indirect expenses?

Answer: no, it cannot.

Organizations independently determine the list of direct expenses (clause 1 of Article 318 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated January 26, 2006 No. 03-03-04/1/60, Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3 /2952). However, dividing costs into direct and indirect must be economically justified. Otherwise, tax authorities may recalculate income tax.

Thus, the bonus accrued to employees directly involved in production should be taken into account as part of direct expenses. Refer the bonus for the administration of the organization to indirect expenses.

An example of reflection in accounting and taxation of a one-time bonus accrued for production results. The payment of the bonus is provided for in the employment contract. The bonus was paid out of expenses for ordinary activities. When calculating income tax, an organization uses the accrual method

CJSC "Alpha" applies common system taxation (accrual method). The organization pays contributions to compulsory pension (social, medical) insurance in general procedure. Contributions for insurance against accidents and occupational diseases are calculated at a rate of 0.2 percent. The organization takes these contributions into account when calculating income tax in the month of accrual.

ZAO Alfa entered into an agreement with manager A.S. Kondratyev fixed-term employment contract for the duration of a specific job (project). The term of the employment contract is from February 1 to March 31. The employment contract provides for the payment of a one-time bonus for the successful completion of the project.

The project was successfully completed on time, March 31st. Kondratiev was awarded a bonus of 50,000 rubles. On the same day, the bonus was paid to the employee.

The bonus will be included in the personal income tax base in March. Kondratiev has no children, so standard tax deductions are not provided to him.

The accountant reflected the accrual and payment of bonuses as follows:

Debit 20 Credit 70
- 50,000 rub. - a one-time bonus was awarded to the employee;

Debit 20 Credit 69 subaccount “Settlements with the Pension Fund for the insurance part of the labor pension”
- 11,000 rub. (RUB 50,000 × 22%) - contributions to finance the insurance part of the labor pension are calculated from the premium amount;

Debit 20 Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions”
- 1450 rub. (RUB 50,000 × 2.9%) - compulsory social insurance contributions are calculated from the premium amount;

Debit 20 Credit 69 subaccount “Settlements with FFOMS”
- 2550 rub. (RUB 50,000 × 5.1%) - contributions for compulsory health insurance to the Federal Compulsory Medical Insurance Fund from the premium amount;

Debit 20 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases”
- 100 rub. (RUB 50,000 × 0.2%) - contributions for insurance against accidents and occupational diseases are calculated from the premium amount;

- 6500 rub. (RUB 50,000 × 13%) - personal income tax is withheld from the premium amount;

Debit 70 Credit 50
- 43,500 rub. (50,000 rubles - 6,500 rubles) - the bonus was paid to Kondratiev minus personal income tax.

The amount of the premium and insurance premiums from it is included in indirect costs.

In March, Alpha’s accountant took into account the following as expenses:

• the amount of the accrued bonus is 50,000 rubles;
• the amount of contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases - 15,100 rubles. (RUB 11,000 + RUB 1,450 + RUB 2,550 + RUB 100).

Income tax: cash method

With the cash method, bonuses can be taken into account as expenses at the time they are paid to the employee (subclause 1, clause 3, article 273 of the Tax Code of the Russian Federation). Typically, the organization pays the bonus in the month following the month in which it was accrued. Therefore, deductible temporary differences arise in accounting (clause 11 of PBU 18/02). They lead to the formation of a deferred tax asset (clause 14 of PBU 18/02).

An example of how a non-production one-time bonus is reflected in accounting and taxation. The bonus was paid out of other expenses. The organization uses the cash method

OOO " Trading company Hermes applies a general taxation system. The organization uses the cash method and pays income tax monthly.

The organization calculates contributions for insurance against accidents and occupational diseases at a rate of 0.2 percent.

Based on the order of the manager, all employees were paid bonuses in the amount of 10,000 rubles for Trade Worker Day. Payment of bonuses for Trade Worker's Day is not related to labor achievements and is not provided for by labor (collective) agreements.

Trade Worker's Day is the fourth Saturday of July (Decree of the President of the Russian Federation of May 7, 2013 No. 459). The bonus was accrued along with the salary for July. The bonus was paid on the deadline set for the payment of salaries for July - August 5. On the same day, premiums for insurance against accidents and occupational diseases for July were paid.

To the seller N.I. Korovina, like all employees, received a bonus for Trade Worker's Day at the end of July. The amount of Korovina’s income, calculated on an accrual basis from the beginning of the year, does not exceed the limit for calculating insurance premiums. Therefore, contributions to compulsory pension (social, medical) insurance are calculated in accordance with the general procedure.

The bonus will be included in the personal income tax base in July. Korovina has no children, so she is not provided with standard tax deductions.

The organization's accountant reflected the accrual and payment of bonuses as follows.

In July:

Debit 91-2 Credit 70
- 10,000 rub. - a one-time bonus was awarded;

Debit 91-2 Credit 69 subaccount “Settlements with the Pension Fund for the insurance part of the labor pension”
- 2200 rub. (RUB 10,000 × 22%) - pension contributions are accrued to finance the insurance part of the labor pension;

Debit 91-2 Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions”
- 290 rub. (RUB 10,000 × 2.9%) - social insurance contributions were accrued in the event of temporary disability and in connection with maternity in the Social Insurance Fund of Russia;

Debit 91-2 Credit 69 subaccount “Settlements with FFOMS”
- 510 rub. (RUB 10,000 × 5.1%) - contributions for health insurance to the Federal Compulsory Medical Insurance Fund are accrued;

Debit 91-2 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases”
- 20 rub. (RUB 10,000 × 0.2%) - contributions for insurance against accidents and occupational diseases are calculated from the premium amount.

In August:

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”
- 1300 rub. (RUB 10,000 × 13%) - personal income tax withheld;

Debit 70 Credit 50
- 8700 rub. (10,000 rubles - 1,300 rubles) - a bonus was paid to the employee.

The bonus was included in the accounting expenses in July. Due to non-recognition of the bonus in tax accounting, a permanent difference arises - 10,000 rubles. It results in a permanent tax liability:
10,000 rub. × 20% = 2000 rub.

On July 31, the accountant reflected the emergence of a permanent tax liability:

Debit 99 Credit 68 subaccount “Calculations for income tax”
- 2000 rub. - constant reflected tax liability associated with non-recognition of the premium amount in tax accounting.

The organization transfers insurance premiums to the budget in the month following the month of their accrual (before the 15th day). Due to the fact that in accounting the contributions were taken into account as expenses in July, and in tax accounting in August, a deductible temporary difference arises - 2820 rubles. (1600 rub. + 600 rub. + 290 rub. + 310 rub. + 20 rub.). It leads to the formation of a deferred tax asset:
2820 rub. × 20% = 564 rub.

Debit 09 Credit 68 subaccount “Calculations for income tax”
- 564 rub. - a deferred tax asset is reflected from the difference in expenses in the amount of insurance premiums in accounting and tax accounting.

The amount of the deferred tax asset will be written off in the month when the organization pays insurance premiums to the budget (in August).

In the labor sphere of our country, there is such an interesting concept as the 13th salary. Many people have heard about it, but few have encountered it. And everything related to the possibility of an additional cash bonus is always interesting. So what is the 13th salary? Who is entitled to it, how to register it, how to reflect it in accounting, what size should it be?

What is 13th salary

During Soviet Union This type of bonus was awarded to all hard workers at the end of the year. The enterprises were all state-owned, bonuses were set “from above” and were mandatory for everyone. The 13th salary was paid at the end of the year, which is why it got its name. Although it is called that only among the people. There is no such concept in the accounting departments of organizations and cannot exist. There is no thirteenth month of the year, which means there should be no salary for the fictitious period. That is, the 13th salary is nothing more than a bonus at the end of the year.

Accrual rules

If in Soviet times This type of incentive was mandatory for all enterprises, but nowadays it is good will employer. Therefore, there is no regulation for calculating the thirteenth salary. The provision on bonuses has legislative force. It determines how incentives and bonuses are calculated to employees, what deductions go from them to the tax service and social insurance funds. The bonus regulations also determine the possible amounts of accruals. This document is a local regulatory act, that is, its content is determined by the board of directors of the company.

How is reflected in accounting

No state legislative act regulates the procedure for calculating and paying bonuses. This point is prescribed in the organization’s accounting policies, regulations on bonuses, wages, collective agreement and directly in the employment contract with the employee.

The documents should indicate for which improvement in the employee’s performance indicators he receives a bonus. It depends on the activities of the company. Each organization determines for itself the most important areas of development that should be encouraged. These may include improving the quality of manufactured products, saving materials and resources in production, introducing different ideas, which further benefit the company, exceeding the production or sales plan, and so on. The basis for the accrual is an order from the management of the organization.

Bonus amount at the end of the year

In most cases, the size of the thirteenth salary is determined based on the employee’s average earnings for the year. In order to calculate how much an employee earned on average, it is necessary to add up all types of monetary remuneration related to work activity, confirmed in the employment contract, collective agreement and local regulations. Namely, salary for each month, bonuses for fulfilling and exceeding the plan, sick leave and vacation payments. The resulting number is then divided by the number of months worked. We get the average monthly income of the employee. It is this figure that will be the basis for calculating the thirteenth salary.

But since the obligations for calculating and paying such bonuses are not fixed in legislative acts, the employer can use a slightly different method of calculation. It can be clarified in your own employment contract, bonus regulations or collective agreement, depending on where this information is indicated by the organization.

How to calculate 13th salary

In this section, we will look at how to find out what amount the 13th salary will represent. How it is calculated, we look at the organization’s position. It can be calculated separately for each employee, but most often it is calculated according to structural unit generally. Each department is allocated a certain bonus amount, which is divided among employees depending on their length of service at the enterprise and salary. There are several options for the calculation formula. Each of them is applied depending on how the director decided to reward employees. He can set the bonus as a percentage of annual earnings, depending on length of service, or choose a fixed payment.

The first case will be calculated using the formula: Ohm*12 months*10%, where Ohm is the monthly salary. When paying the seniority department, you will have to carry out a more complicated operation. First, you need to sum up the length of service of all employees in the department, then find the total earnings, calculate the ratio as a percentage of the salary of each employee and the total amount of money earned. Based on this figure, we calculate the share of each employee. Then we calculate the share depending on the length of service. The last step is to find the arithmetic mean between the share of salary and length of service. The final number is the bonus.

Who is entitled to a bonus at the end of the year?

Not every organization provides 13 salaries. Who is entitled to such a bonus in commercial firms? To do this, you need to refer to the documents containing information about bonuses. If they provide for such a payment, then we will find out for what merits and to whom specifically (indicates the position).

But in private companies such motivation is quite rare. Most often, salaries for the “thirteenth” month are issued in public sector institutions. Budget professions are paid quite low, and the bonus to some extent compensates for this injustice. The 13th salary is assigned to military personnel, doctors of public hospitals, teachers and professors of budgetary educational institutions, employees of municipal transport companies.

In private companies, motivation will most likely be given to those individuals on whom the owner’s income directly depends. For example, in the sales field - sales managers, full-time agents, operators searching for clients. In the sphere of production, these persons are the workers who produce the products.

Supporting documents

All important information contained in the bonus regulations. The reason for the accountant to calculate and accrue bonuses is an order from the head of the company. After receiving the instructions, the accounting department makes the necessary calculations and submits the results to the manager for signature. He familiarizes himself with the provided data and, if everything suits him, puts his visa or acceptance, that is, signature. In the future, it is necessary to notify employees against signature of the bonus accrued to them at the end of the year. Supporting documents are all of the above: regulations, bonus order, calculation sheet, notice with signatures.

Everyone is looking forward to the 13th salary!