How to calculate the premium. Calculation of bonuses to employees in different situations

Some organizations use additional payments to stimulate the work of their employees. This allows you to increase the quality of work and develop responsibility. Such amounts are legal way incentives enshrined in labor legislation. They are done at different intervals. Let's look at what a quarterly bonus is and how to calculate it in your company.

Where to mention

The forms and procedure for bonuses at any enterprise are developed and established individually. Information about them is displayed in the following documents:

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

In practice, not all managers know how to calculate the quarterly bonus as correctly and honestly as possible. So that it reflects the real results of the work. For example, bonuses for the 4th quarter of 2017.

Concept

The quarterly bonus is issued at a certain frequency - once every three months. This also applies to the bonus for the 4th quarter of 2017. It usually occurs when the organization fully achieves all its objectives.

If the company’s performance results turned out to be better than planned indicators, the quarterly bonus (we’ll tell you how to calculate it later) can be increased. Information about this possibility must be reflected in the employment contract.

When an organization does not achieve targets, the staff as a whole or employees of a specific department may be deprived of bonuses. Most employers tie their presence specifically to compliance with standards, since the latter determine the profitability of the organization. In this case, the manager cannot be held liable for non-payment of incentives.

The quarterly bonus is found both in commercial production and in the public sector.

Who to pay

The bonus is paid to employees only after the manager has accepted and signed the corresponding order, which provides the basis for calculating the quarterly bonus. Such bonuses can be awarded:

• specific employees;
• individual departments;
• to all workers in the organization.

Please note: when the condition for bonuses is specified in the collective agreement, then they must be given to all employees when the specified parameters are met.

The employer himself can choose the type of quarterly bonus paid:

1. fixed;
2. as a percentage of salary.

Often in practice, the quarterly bonus does not have a fixed value, but is determined as a certain percentage of the employee’s salary.

Calculation of quarterly bonus

For each employee, the bonus is usually calculated individually. In the case of a bonus defined as a percentage of salary, they do it like this:

1. Determine the average salary for the entire quarter. To do this, sum up all payments (including monthly bonuses) and divide by 3.
2. The resulting value is multiplied by percentage due bonus.
3. 13% is deducted from the bonus amount received, since the quarterly bonus is subject to income tax. The total amount will be transferred to the employee.

When making calculations, the employer must follow what is written in the company's bonus regulations. This act is a fundamental document. If it does not involve calculating the quarterly bonus for the time actually worked, then the number of working days will not affect the size of the bonus. The bonus will be paid in full.

This provision may specify periods when an employee does not receive a quarterly bonus. That is, no additional remuneration is paid for them.

Fixed size

1. The due amount of the quarterly bonus is summed up with wages.
2. The resulting value is multiplied by the regional coefficient (if any).
3. The amount is reduced by 13% (personal income tax is deducted).
4. The final value is reduced by the amount of the advance payment. The remaining amount is given to the employee in full (the quarterly bonus and wages are calculated together).

Output

Most enterprises aimed at increasing the labor efficiency of their employees are based on actual output. Here's how to calculate the quarterly bonus in their case:

1. Calculate the total output for the entire quarter.
2. The resulting value is multiplied by the percentage of the bonus due established in the organization.
3. This amount is added to the salary.
4. Everything is multiplied by the regional coefficient (if any).
5. Personal income tax is subtracted from the final value. The remaining amount is given to the employee.

If the organization practices hourly payment, then the calculation is made somewhat differently: additionally, hours worked are taken into account in accordance with planned indicators.

How to reflect the quarterly bonus in the calculation of 6-NDFL

Speaking about the calculation of quarterly bonuses, we would also like to remind you of the procedure for reflecting production quarterly bonuses in the calculations of 6-NDFL. So, if you paid a quarterly bonus, then distribute the indicators along the lines of 6-NDFL as follows.

Each of us works and wants to earn a decent income. But we no less want to know about other guarantees that are provided by the state when drawing up an employment contract with an employee. Among these, it is worth mentioning the right to bonuses and vacations.

What does the law say?

This question is regulated by the Regulations on the specifics of calculating average wages, adopted on December 24, 2007, as well as by letter of the Ministry of Health and Social Development No. 2337-17. The legislation defines several types of bonuses. The first involves bonuses for employees within the framework of the remuneration system approved at the enterprise, the second - outside it; This is evidenced by a number of articles of the current labor code (Articles 129, 135, 144 and 191)

In the first case, bonus payments are constituent element employee salary, in the second - no.

In the process of calculating vacation pay, specialists take into account the funds that were accrued to employees as incentive payments. They are considered part of the salary and, as a rule, are systematic. This may also include one-time bonuses to determine the amount of vacation pay, but this is only permissible if such an opportunity is secured financial documents institutions. This position is defined by Rostrud Letter No. 274-6-0, which was published on February 5, 2007 and is applied by practicing specialists.

Payments are made every month or year. One-time bonuses include:

1. monetary incentives provided for work performed of a particularly important nature outside job responsibilities;
2. payments related to professional holidays, participation in competitive events.

How to calculate vacation pay?

The calculation of vacation pay is carried out taking into account the bonus if it is provided for in the collective agreement or regulatory resolutions of the enterprise. Its size will depend on the employee’s work activity and whether he has missed work days.

Accounting periods

When determining the amount of payments, specialists need to distinguish between the billing and bonus periods. The first is the time before the start of the vacation. Typically the calculation period is one year. When hiring a new employee, we take into account wage based on actual time worked.

The premium is paid for a certain period of time, which does not always coincide with the calculated one. Here the proportionality of time is taken into account labor activity and is fully taken into account when transferring vacation pay. There are also cases when employers, if the period is not fully worked, still issue incentive payments in full, without taking into account reductions. In these cases, the amount of vacation pay should be carried out according to the following example:

Bonus amount ÷ number of days in the pay period × number of days actually worked

So, for example, one employee was awarded a bonus of 40,000 rubles and 250 worked shifts were taken for the calculation, but in fact he worked only 230. The calculation is as follows: 40,000 ÷ 250 × 230 = 36,800 rubles.

This procedure is carried out on the basis of the requirements of Regulation No. 922 of the Government of our state. When determining the amount, accountants are required to use the average daily salary and it turns out like this:

• when working out the period in full, it is necessary to take into account the salary for the billing period ÷ 12 months ÷ 29.4 (average monthly indicator calendar days);
• if there are gaps: wages for the calculation period ÷ (number of months actually worked × 29.4 + number of days in months that were partially worked).

Basics of accruals

It is worth noting that the calculations for both quarterly and monthly premiums are very similar. Let's look at examples:

1. With a monthly bonus. The employee is entitled to vacation in August. For the calculation, the accounting department took the period from the first day of August last year until the end of July this year. Let us assume that during this period this employee there were no sick days or absences. As an example, we take a bonus of 10,000 rubles, and a salary of 30,000 rubles; in a year he was able to earn 480,000 rubles.

In this case, the calculation of bonuses is approximately equal to: (480,000 ÷ 12 ÷ 29.4) × 28 = 38,095 rubles.

2. When calculating a one-time quarterly bonus. Let's say the employer decided to award a bonus to the employee in the last quarter of 2015. A payment of this kind was reflected in the regulatory documents of this institution. For the calculation period we take the time from August 1, 2015 to July 31, 2016. In January, the employee took leave. Vacation pay is 14 days. Here it is necessary to fully accrue bonuses, since this period is part of the calculation period. If the salary is approximately 30,000 rubles and 4 bonuses are assigned, each of which is 15,000 rubles, then the employee can expect to receive the following amount: (420,000 ÷ 12 ÷ 29.4) × 14 = 16,666 rubles.

3. Calculation of the annual bonus

For example, an employee worked full period. The company assigns bonuses only annually.

Even if the start and end dates of the payroll and bonus periods do not coincide, vacation bonuses must still be taken into account.

It is also important to consider where exactly the employee works. Different shapes activities legal entities are regulated differently, which is where many questions arise. A common issue may be the awarding of bonuses to civilian personnel who work in the Russian army. Here the question often arises about the possibility of including such bonuses in the amount of vacation pay. The answer to this question must be sought in the Order of the Minister of Defense, dated April 23, 2014 N 255 “On measures for implementation in the Armed Forces Russian Federation, as well as in Government Decree No. 583 of August 5, 2008." Remuneration in this part is regulated by Chapter III (clauses 7 - 64), which states that this bonus is not included in such a list.

Also, citizens often go to court on issues of debt collection, or they themselves become debtors, and their counterparties sue them. After the proceedings and a decision, the bailiffs are required by law to send the appropriate paper to the place of work of the negligent debtor so that the accounting department can calculate 50% Money from wages. Here I wonder whether such debtors will be able to calculate funds from bonuses, vacation pay, etc.? Unfortunately for this category of persons, all of the above payments are official, and if the employee carries out activities officially under an employment contract, then deductions are made from all official income.

When officially getting a job, each employee receives a number of guarantees that are enshrined in the current Labor Code of our state. Vacation and bonuses are also included. If there is a violation of such guarantees and rights of the employee, then the latter has the right to appeal the employer’s unlawful actions to higher regulatory authorities. Many, trying to retain their position and fearing dismissal, ignore such violations, and in the meantime, employers unduly enrich themselves. Asking questions about the calculation of bonuses and vacation pay is your right, which does not infringe on employers in any way.

It is worth noting that any deduction from income is not unlimited and is determined by the Labor Code or a number of other regulations that contain norms labor law. Collecting documents confirming your case will help protect your rights. If you still find yourself in the debtor’s place, then monitor the period for implementing the decision, the amount of penalties and apply for closure of the proceedings if such deadlines have already passed. Try to keep track of changes in legislative framework and make the necessary adjustments.

Thus, each type of accrual must be carefully worked out, taking into account all the nuances of the current legislation and regulatory documentation of the enterprise, and then all participants labor relations will be able to protect their rights.

For conscientious work, the employer can express gratitude, award a certificate of honor, a valuable gift, and award the title “Best in the Profession.”

Material reward is also generally accepted - a quarterly bonus, when the cash equivalent is paid for meeting planned targets, ahead of schedule and other successes and achievements based on the results of three months of work.

Quarterly bonus

In article 129 Labor Code The Russian Federation has a definition of the concept of wages. As follows from the wording, the employee’s salary includes an incentive payment, for example, a bonus.

The issuance of bonuses as incentives for hard work is regulated by Article 191 of the Labor Code of the Russian Federation. In it, the legislator specifies who receives incentives, for what and in what terms. The type of incentive and its amount are established collective agreement or internal rules enterprises (find out what the collective agreement regulates and how it is concluded).

The legislator does not offer more detailed and expanded concepts of the term “quarterly bonus”. A quarterly bonus should be considered a material incentive for employees for successful work, received once every three months.

The current legislation does not regulate the actions of the employer in the matter of payment, establishing the amount, or the procedure for calculating the quarterly bonus. This issue is entirely within the responsibility of the head of the enterprise.

Obligation to pay quarterly bonus

The company has no such obligation. The decision to pay a quarterly bonus is made by the employer based on financial capabilities in the reporting period.

If the work of the departments is efficient and breaks even, incentives can be paid from the profits of the enterprise. The manager has the right to deprive remuneration based on the results of work of unscrupulous employees found in violations labor regulations, convicted of dishonest performance of their duties, etc.

Note: According to the Labor Code of the Russian Federation, incentive payments are not accrued at all to employees who received any disciplinary action, as well as women who were on maternity leave throughout the quarter.

In this case, the employer is guided by local acts and regulations on bonuses adopted at the enterprise. Conflict situations related to the deprivation of bonuses are resolved in or in court.

When and how is the bonus paid?

The name “quarterly bonus” indicates the frequency of payment of remuneration: once every three months, no more often. According to the law, the bonus is equal to a payment such as a salary (Article 129 of the Labor Code of the Russian Federation) and also depends on the quality of work. The bonus is a regular payment provided for each member labor collective. If all accrual conditions are met, any employee has the right to it.

According to Article 135 of the Labor Code of the Russian Federation, the employer includes bonuses in the remuneration system. For this purpose, an internal regulatory act is being developed, which sets out a list of types of payment and their application on the basis and in accordance with the employment contract, and an incentive system.

Illegal deprivation of bonuses

If the employment contract clearly states that, regardless of the circumstances, the employer is obliged to pay the employees a quarterly bonus, then this will be considered illegal, and the employees will have the right to go to court.

Incentive rules can be formulated both in the employment contract and in the bonus regulations. It provides a description of all types of bonuses used at the enterprise, the frequency with which they are paid, who is entitled to receive them, under what conditions, the criteria for assessing the employee’s performance, on which the size of the quarterly bonus depends, and the methodology for reviewing the performance of each employee.

The procedure for disabling bonuses and challenging the actions of the employer is also regulated.

There can be several types of quarterly bonus, for different categories working, with different accrual conditions, payment criteria and reasons for deprivation of bonuses.

Each enterprise has developed its own system of payment and rewards for employees based on the results of the quarter.

The employer has the right to calculate the bonus according to its own methods. There may be several calculation options. The most common:

• in a predetermined amount - a fixed premium;
• as a percentage of wages (salary).

Options for paying bonuses to employees, as well as common mistakes employers make when paying bonuses, are discussed in the video

Calculation of fixed premium

Depending on the conditions specified in the bonus regulations or other local act of the enterprise, the fixed bonus is calculated in different ways:

1. The accrual is made in full, without taking into account the actual time worked for the final period (quarter).
2. Accrual is made in proportion to the amount worked for reporting period time.
3. No accrual is made if the month is not fully worked out.

In the first case, the established amount is simply paid without any adjustments.

The second option means that you need to calculate the quarterly bonus for the time actually worked, that is, determine what part of the working time the employee actually worked in the quarter. Assign a bonus payment in proportion to the share of actual time worked.

In the third case, the premium amount is calculated by a simple calculation:

PV = (P:3) x 1 (x2)

where PV is the bonus payment if the employee worked only 1 or 2 full months,
P is a fixed bonus amount for the quarter.

Calculation of bonus as a percentage of salary

If the employer considers it necessary, the amount of bonuses is correlated with the actual time worked, the number of days worked per month.

If the amount of the bonus depends on the amount of time worked, the proportion of time worked is calculated and, accordingly, the amount of the incentive is calculated.

If the size of the bonus is linked to the number of full months worked in a quarter, the calculation is made as indicated above.

It is worth noting: The bonus is the same compensation as wages. Therefore, when calculating the average daily earnings for the payment of temporary disability benefits, vacation pay and other accruals, bonuses should be included in the calculation. Read more about whether bonuses are taken into account when calculating vacation pay.

Award to 1010 military personnel in 2019

Incentives for military personnel and civil servants are made in accordance with Order of the Ministry of Defense of the Russian Federation No. 1010 dated July 26, 2010. The payment is the so-called “thirteenth” salary. It is awarded to military personnel once a year. Civil servants - every quarter.

Bonus 1010 for the 4th quarter of 2019 is paid to military personnel in December, accrual is made in advance. The amount of the incentive depends on the estimated amount for the year, rank and military position. The amount of incentives for military personnel and civilian personnel (with the exception of certain categories of commanders) is taken no more than five times the calculated amount. The specific size depends on the number of personnel and the amount of funds. No bonuses are given to those with disciplinary sanctions.

Watch in this video what features of the 1010 award are worth paying attention to

Bonuses for civil servants

Established in accordance with Federal Law No. 79 “On the State Civil Service of the Russian Federation”.

Civil servants are entitled to two types of incentives: bonuses based on performance and monthly cash incentives.

Monthly cash incentives to civil servants are paid regularly, differentiated, in accordance with the Decree of the President of the Russian Federation (Part 6, Article 50 of Federal Law No. 79). In the regions - in accordance with the regulations of the constituent entity of the Russian Federation. Bonuses are paid for completing particularly important and complex tasks. The decision on remuneration is made by the employer on an individual basis.

Successful and flawless performance of state civil service is the basis for:

• announcements of gratitude with the payment of a one-time incentive;
• awarding a certificate of honor;
• other types of incentives.

There are no quarterly bonuses for civil servants.

How taxes are paid on bonuses

Taxes on the premium are paid in accordance with the established procedure. The quarterly bonus, no matter on what basis the employer pays it, is subject to personal income tax and insurance contributions, just like a regular salary.

We are ready to answer any questions you may have - ask them in the comments

Today, the procedure for calculating the premium is as simple as possible, but it has its own characteristics. It is worth familiarizing yourself with them in advance. All of them are reflected in the current legislative norms on the territory of the Russian Federation.

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How is it calculated?

Today, a bonus is understood as one of the types of incentives for an employee to perform certain tasks. In accordance with labor legislation Russian Federation, such payments are not an obligation, but a right of the employer.

The main documents on the basis of which bonuses are calculated are:

• an employment contract concluded between an employee and an employer;
• internal local normative collective acts.

The process of calculating the premium has its own characteristics. But first of all, it depends on the type of the award itself.

On this moment The following main types can be distinguished:

• accrued based on the results of a specific period of time:
  • months;
  • quarter;
  • half a year;
• one-time, one-time – accrued in the event of the occurrence of any events or circumstances (this could be the successful completion of a scope of work, etc.);
• directly related to work or, conversely, not.

The bonus must be calculated along with the salary. This is especially important if this point is specified in the employment agreement.

After the amount of the premium has been calculated, it will be necessary to draw up a special order for accrual.

The legislation establishes samples of these orders:

The employer can also use his own orders, in a local format. It is important to remember: it is mandatory to calculate and accrue this type of incentive payment if it is specified in the employment agreement.

Often, employers reflect the need to pay bonuses in such an agreement. Moreover, deprivation is possible only if this point is reflected in the contract. Otherwise it will be illegal.

The procedure for calculating the bonus amount has some features and nuances. First of all, they are related precisely to the type of bonus accrued.

At the moment, the following are most often paid:

• salary bonus;
• annual bonus.

From salary

Typically, the employment contract specifies the amount of the salary bonus. It represents a certain amount as a percentage of wages during the month. Many enterprises establish such a bonus for all employees.

The algorithm for calculating the value of this type of bonus is as follows:

• the salary amount is multiplied by the bonus percentage;
• the amount of salary and interest payment are added up;
• if there is a regional coefficient, it is necessary to multiply it with the resulting amount (this must be done when working in regions of the Far North and equivalent regions);
• Personal income tax is calculated at 13% of the amount received (if the employee is not a resident of the Russian Federation - 30%).

The amount received as a result of the above operations is assigned for payment. The easiest way to understand the calculation process is to simple example.

For example, engineer Ivan Ivanovich Ivanov receives a salary of 10 thousand rubles per month. He lives on the territory Chelyabinsk region, while the size of the regional coefficient is 15%.

The bonus amount is 10% of the established salary. In this case, an advance of 5 thousand rubles is accrued before wages.

The calculation process is as follows:

In this case, there may be various kinds of features directly related to the procedure for calculating the amount of a premium of this type.

First of all, they are related to the content of the employment contract, as well as local regulations that apply at a particular enterprise.

Before starting to calculate the amount of the bonus, the employer should understand the legislative norms in advance.

It is important to remember the following nuances associated with the award:

• it is necessary to make appropriate deductions in the form of personal income tax;
• it is required to take into account the amount of the premium when calculating contributions to the Pension Fund, Compulsory Medical Insurance and Social Insurance Fund.

When conducting audits, tax authorities always pay attention to the correctness of the formation of contributions to extra-budgetary state funds, as well as the calculation of personal income tax.

If there are errors, there is a high probability that quite serious problems will arise in the form of fines and other penalties.

Annual

Many employers, in addition to monthly, quarterly and other bonuses, also often charge annual bonuses. It is usually assigned based on the results of work for the entire 12-month period.

It can be either mandatory, reflected in the employment agreement, or optional - paid at the discretion of the employer for performing certain tasks.

This type of award has all the features similar to others. It is also required to calculate and pay personal income tax and insurance premiums to pension funds.

The procedure for calculating the annual bonus is quite simple. To calculate it, you will need to add up all the amounts earned (without taking into account all kinds of coefficients, if any) and multiply this amount by the bonus percentage.

The result will be the premium amount. All other calculations are performed in the standard manner.

The easiest way to understand the procedure for calculating such a bonus is to use a simple example: electrician Ivan Petrovich Sidorov receives a salary of 10 thousand rubles per month. These accruals were carried out for 12 consecutive months.

Ultimately, at the end of the year, the employee will receive a bonus in the amount of 18 thousand rubles - 2,340 rubles = 15,660 rubles. Direct contributions to special insurance funds must be made at the expense of the employer himself.

It is important to remember: there is a certain list of persons for whom quarterly and annual bonuses are not awarded.

It is reflected in the legislation in force in the Russian Federation. IN this list Today the following persons are included:

• on leave to care for a child (until the child reaches 3 years of age);
• temporarily suspended for some reason from performing immediate duties;
• who have a disciplinary sanction.

Amount of quarterly bonus in budgetary organizations

In various kinds budgetary organizations It is also possible to accrue quarterly and annual bonuses. At the same time, standard labor legislation applies to such employees.

The procedure for calculating bonuses, personal income tax, as well as contributions to state extra-budgetary funds is standard. There is also a list of persons to whom bonuses are not awarded for various reasons.

Calculation of bonuses to employeesoccurs in a manner established by each employer independently, and may depend on many factors related to both the grounds for calculation and the algorithms for calculating bonuses. Let's look at the most common situations for calculating bonuses and the questions that arise regarding them.

Employee bonuses are awarded as follows: types and sources

The reason for paying an employee an incentive such as a bonus may be:

• achievements of a labor nature, accomplished both by the work collective as a whole and by a specific employee personally;
• events that are not directly related to work activity, but caused by the intention to further reward the employee (for example, in connection with an anniversary or holiday).

For the reasons of the first group, the employer has the unconditional right to include bonuses in the salary structure (Article 129 of the Labor Code of the Russian Federation), and therefore take them into account as part of the payment for labor, i.e., attributing the accrued amounts of bonuses to the corresponding analytical expenses, which will reduce profit base.

It is quite difficult to include bonuses accrued on the grounds of the second group in your salary. The Ministry of Finance of Russia (letter dated April 24, 2013 No. 03-03-06/1/14283) insists on accounting for expenses on them at the expense of net profit.

Depending on the nature of the payments, bonuses can be:

• systematic (regular), the accrual and payment of which is carried out in compliance with the established frequency (once a month, quarter, year or other period of time);
• one-time (irregular), accrued and paid from time to time when an appropriate reason for payment arises.

Bonuses included in the salary structure may have both frequency patterns. But among them, as a rule, systematically paid incentives predominate. Bonuses not related to work achievements are usually one-time.

Despite the presence of different sources for paying bonuses, bonuses will in any case constitute the employee’s income. And this income will need to be subject to personal income tax in the usual manner (clause 1 of article 210 of the Tax Code of the Russian Federation) and insurance contributions (clause 1 of article 420 of the Tax Code of the Russian Federation, clause 1 of article 20.1 of the law “On compulsory social insurance against accidents...” dated July 24, 1998 No. 125-FZ). Moreover, expenses for the purpose of calculating income tax can include not only those contributions that are accrued for bonuses included in the salary structure, but also related to bonuses not related to labor activity(subparagraph 49, paragraph 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 2, 2010 No. 03-03-06/1/220).

According to which document is the bonus procedure determined?

The employer must develop all aspects of the bonus system used by him himself, establishing them in the internal normative act(Article 135 of the Labor Code of the Russian Federation). This act can be created in the form of a separate document devoted only to bonus issues (provisions on bonuses, incentives, incentive payments). But it is also permissible to include the rules for calculating bonuses as an integral part in the texts of other internal documents devoted to issues of labor law:

• wage regulations;
• collective agreement;
• labor agreement.

A specially developed separate document (or part of a document devoted to issues of labor law) is convenient for reflecting the bonus payment procedure applied to the majority of members of the workforce. Its presence makes it possible not to specify in detail the rules for calculating bonuses in the employment agreement with each of the employees, but to provide in this agreement only a reference to the details of the corresponding document on the bonus procedure. Thus, the development of a normative act on bonuses makes it possible to enter detailed rules for calculating this incentive into employment contracts only with those persons whose bonuses are paid on an individual basis.

The presence of an internal document on bonuses is mandatory:

• to include bonuses in the salary structure (Article 135 of the Labor Code of the Russian Federation);
• taking into account bonuses when calculating average earnings (Article 139 of the Labor Code of the Russian Federation).

The inclusion of bonuses in the salary structure makes them mandatory for payment when the conditions under which the remuneration should be accrued are met. At the same time, it is allowed to reflect in the bonus document the rules for paying bonuses that are not related to labor achievements.

The regulations on bonuses should cover issues related to:

• all types of remuneration applied by the employer;
• the conditions under which each type of bonus is accrued;
• frequency of accrual of incentive payments;
• the circle of persons entitled to each type of bonus;
• indicators by which the right of a particular employee to the corresponding type of remuneration is assessed;
• grounds that make it impossible to receive a bonus;
• systems for assessing indicators reflecting the right to receive an incentive payment, which makes it possible to convert the assessment of these indicators into ruble equivalent;
• the process of reviewing the results of assessing the labor contribution made by each employee;
• a procedure that allows you to challenge the results of the distribution of the bonus.

Since 2017, it has been permitted not to develop internal acts devoted to issues of labor law and micro-enterprises (Article 309.2 of the Labor Code of the Russian Federation). However, in such a situation, the employer will have to spell out in detail all the bonus rules in each of the employment agreements, and the labor agreements compose in a certain form. The form that must be used for these purposes is approved by Decree of the Government of the Russian Federation dated August 27, 2016 No. 858.

What can be used to calculate bonuses for employees when calculating salaries?

The process of calculating the bonus amount depends on:

• from the base taken as the basis of calculation;
• from the algorithm that determines the sequence of calculation of the base itself or its constituent parts;
• from the restrictions set for taking into account.

The calculation can be based on:

• fixed amount of remuneration;
• salary;
• actual accrued earnings;
• the sum of bonus indicators expressed in ruble equivalent, which serve to assess the employee’s contribution to labor process.

All conditions affecting the calculation must be stipulated in the regulatory act on bonuses.

The accrual of a bonus in a fixed amount can occur in different ways depending on the conditions for recording the time of actual work in the bonus period, fixed in the procedure for calculating the bonus from the accrual base:

1. The amount of bonuses does not depend in any way on the actual time worked, i.e., remuneration will always be accrued, even if the employee did not work at all in the period under review.
2. When calculating the payment amount, the time of actual work by any of the established normative document ways. For example, this amount is calculated:

• in proportion to the number of days (calendar or working) actually worked in the period;
• without accruing it for that month of the period that turned out to be not fully worked (for a quarterly bonus, for example, in such a situation you will need to apply one of the following coefficients: 1/3 or 2/3).

By setting salary or actual earnings as the calculation base, they immediately determine, expressed as a percentage, the amount of the share that will be the bonus accrued from the corresponding base.

A salary-based remuneration is essentially similar to a fixed-amount bonus and may or may not be dependent in the same way on the amount of time actually worked during the bonus period. It differs from a premium accrued in a fixed amount:

• mandatory application of the regional coefficient to the accrued amount if it occurs in the region of work;
• the need to choose a method for calculating bonuses for periods of salary changes, which could be, for example, establishing the obligation to take into account the updated salary amount when calculating bonuses:
  • from the beginning of the period for which the calculation is made;
  • from the period following the salary change;
  • in the period of change, taking into account the proportion of the number of days (calendar or working) attributable to each salary.

For a bonus determined as a share of actual earnings, the issue of accounting or not accounting for time actually worked in the period is unimportant, since this time is already taken into account at the time of salary calculation. But the bonus rules will have to reflect the choice of the algorithm used for calculating actual earnings. You can calculate it, for example:

• summing up all actual wages accrued for the period, regardless of which components payment for labor it relates to;
• by determining (for a bonus period exceeding a month) the average monthly actual salary, including in its calculation all payments accrued for the period, regardless of their relationship to one or another component of payment for labor, and dividing the amount of these payments by the number of months in bonus period.

For the bonus base, established as the sum of bonus indicators expressed in ruble equivalent, which serve to assess the employee’s contribution to the labor process, the algorithm for calculating this base is itself simple and is determined as the sum of the ruble values ​​of the corresponding indicators. But the calculation of the value corresponding to each of the indicators will depend on the evaluation system for this particular indicator and on the specific formula used to calculate its ruble value. Since both evaluation systems and formulas may turn out to be different, including those involving the use of a system of increasing (or decreasing) coefficients, the calculation of such a base will ultimately turn out to be difficult, although it will most realistically reflect the employee’s contribution to the results of the work of the entire team for the period.

How to calculate bonuses for additional pay and overtime

Additional payments and overtime are payments designed to compensate for the employee’s performance of labor functions under special working conditions. Their payment in all aspects is regulated by the provisions of the Labor Code of the Russian Federation. They are included in full in the salary, forming its compensation part (Article 129 of the Labor Code of the Russian Federation).

The question of calculating bonuses for additional payments and overtime can only arise if the basis for calculating the amount of bonuses is the actual earnings accrued for the period. Despite the fact that this income can, as already mentioned above, be determined different ways, its calculation takes into account all amounts accrued during the bonus period that form the salary, including additional payments and overtime.

If the bonus is set to be calculated from the salary, then additional payments and overtime will not be taken into account when calculating bonuses, since the calculation base here, by definition, forms only part of the accrued salary. When a bonus is awarded in a fixed amount or based on the sum of bonus indicators estimated in ruble equivalent, then it is not tied to salary at all and, accordingly, does not depend on it in any way.

How to calculate a bonus taking into account the regional coefficient and northern bonuses

The regional coefficient and the northern bonus are additional payments of a compensatory nature, taking into account the fact of working in special climatic conditions. They also represent part of the salary that must be paid. The difference between them is that the regional coefficient is paid from the first day of work, and the right to receive the northern bonus and its increase depends on the length of work experience in the relevant area. The size of the coefficient and premium for each region is established by the Government of the Russian Federation, but at the regional level it is possible to increase these values ​​(Articles 316, 317 of the Labor Code of the Russian Federation, Articles 10, 11 of the Law of the Russian Federation “On State Guarantees and Compensations...” dated 02/19/1993 No. 4520- 1).

It is necessary to increase the amount of the accrued bonus at the expense of the regional coefficient when bonuses are calculated from the salary and the corresponding coefficient is in force in the region. In all other cases, the issue of applying the coefficient remains unregulated by law. On the one hand, there is no need to charge a premium taking it into account, because:

• it is already taken into account in the earnings actually accrued for the period;
• the accrual of a bonus in a fixed amount or from the sum of bonus indicators estimated in ruble equivalent is not tied to the salary, which requires an increase by the corresponding coefficient.

On the other hand, the current legislation does not establish the procedure for applying the regional coefficient to bonuses. Therefore, the rules for bonuses can provide for their accrual using this coefficient in all situations for calculating incentive payments included in wages. The justification here is that the bonus is included in the salary.

The procedure for calculating northern bonuses is regulated by an instruction approved by Order of the Ministry of Labor of the RSFSR dated November 22, 1990 No. 2. It contains a ban on calculating bonuses for the following bonus payments (clause 19 of the instructions):

• one-time remuneration for length of service;
• remuneration based on the results of work for the year;
• incentives of a one-time nature and not provided for by the remuneration system.

At the same time, the instructions imply the possibility of calculating bonuses based on the results of work for a quarter, season or year, but with the condition that in order to calculate the monthly amount of the bonus, bonuses will be distributed over the months of the corresponding period in proportion to the time worked.

By the decision of the Supreme Court of the Russian Federation dated December 1, 2015 No. AKPI15-1253, the provisions of clause 19 of the instructions prohibiting the accrual of bonuses on remunerations paid for length of service and based on the results of work for the year were declared invalid as contrary to the current Labor Code of the Russian Federation. Thus, the northern bonus should be calculated on all bonus payments provided for in the remuneration system.

The procedure for paying bonuses to employees under the new salary rules

After the changes made to the Labor Code of the Russian Federation, from October 3, 2016, the terms of payment of not only vacation pay (Article 136 of the Labor Code of the Russian Federation) and payment upon dismissal (Article 140 of the Labor Code of the Russian Federation), but also wages were legally limited.

Payment of wages for the past month must now be carried out within 15 calendar days following this month (Article 136 of the Labor Code of the Russian Federation). Accordingly, taking into account the preservation of the wording in the Labor Code of the Russian Federation requiring payment of wages every half month, the timing of advance payments has also become more specific. Now it must be issued in the second half of the month for which it was accrued, maintaining a 2-week interval between the advance and salary.

However, questions remain regarding the payment of bonuses. Although the bonus provided by the wage system is a salary, it is not always calculated at the same frequency as wages. Therefore, the Ministry of Labor of Russia (information dated September 21, 2016, posted on the ministry’s website) recommended that the regulatory act on bonuses reflect an indication of both the month of bonus accrual and the month (or specific date) of bonus payment.

Specifying a payment month means that the premium must be paid no later than the 15th day of the corresponding month. If only the month of accrual is indicated, then the deadline for payment of bonuses will be the 15th day of the month following the month of their accrual (letter of the Ministry of Labor of Russia dated August 23, 2016 No. 14-1/B-800).

Results

The bonus calculation procedure is determined by many factors. First of all, these are bonus rules developed by the employer independently. Among these rules, the description of the features of the applied remuneration and the establishment of algorithms for calculating the base for calculating the amount of bonuses of each type are of primary importance. When calculating bonuses, regional coefficients established in the region and northern bonuses, if the employee is entitled to them, must be taken into account.