Will they give a bonus for the day? What about the newbies? From what means will the bonus be awarded?

One of the effective ways to increase employee interest in work results is financial incentives for work. Money was and remains a good incentive to get a person to work.

According to labor legislation, incentive and incentive payments can be made monthly, quarterly or at the end of the year. Such payments are usually called bonuses.

What are the rules for calculating bonuses? We will talk about this in the article.

1. Accrual and payment of bonuses. Types of awards

2. Documents for calculating bonuses

3. Order for awarding bonuses

4. Accounting for bonuses

5. Calculation of monthly premium

6. Example of annual bonus calculation

7. Payment of bonuses from profits

8. Transfer of personal income tax from the award

9. What are the premium fees?

10. Bonuses when calculating vacation pay

11. Bonus in calculating sick leave

So, let's go in order.

1. Accrual and payment of bonuses. Types of awards

A bonus according to the Labor Code of the Russian Federation (Article 129 of the Labor Code of the Russian Federation) is a component of wages (wages) related to incentive payments.

The following types of awards are distinguished depending on:

1. frequency of accrual and payment:

• one-time,
• periodic (monthly, quarterly, annual),

1. basis for accrual and payment:

• production (for labor achievements),
• non-productive or social (not related to labor achievements),

1. source of payment:

• at the expense of the organization’s expenses (both related to core activities and others),
• due to net profit,

The Labor Code talks about the wage system (Article 135 of the Labor Code of the Russian Federation). This is the system according to which wages are calculated, including allowances and bonuses. It must be established by the organization’s internal regulatory documents.

2. Documents for calculating bonuses

Documents that can serve as the basis for awarding bonuses:

• employment contract,
• collective agreement,
• agreement, local regulatory act (LNA),
• order,
• position.

For example, a regulation on remuneration with a section “Incentive payments”, or a “Regulation on bonuses”.

Prizes are considered provided for by the employment contract, if they are specified in the text of the contract, or there is a link to a document containing the rules for calculating premiums.

Prizes for production results must be justified. At the same time, the employer sets indicators for the achievement of which bonuses will be calculated and paid.

They have different meanings for different professions. This could be the number of products per month, the number of transactions concluded, and the amount of debts collected. The criteria can be established both in the document itself and in the employee’s plans for a certain period. In the latter case, the bonus will be assigned if the progress report confirms the fulfillment of the plan for the period.

3. Order for awarding bonuses

If the LNA clearly states the procedure for calculating bonuses, then it is possible not to issue a monthly bonus by order.

To issue other bonuses, for example, one-time ones, an order for awarding the bonus is required. It is recommended that it be drawn up in a unified form - form No. T–11 or No. T-11a (for a group of employees), provided that the organization’s accounting policy does not provide for a different form of order.

To justify the calculation and payment of bonuses for production results, it is advisable to attach bonus calculations to the order based on the indicators established in the company.

For engineering and management personnel, it is quite difficult to select indicators for bonuses. You can assign a bonus, for example, “for a conscientious attitude to work.”

4. Accounting for bonuses

Bonuses related to the performance of labor duties are reflected in accounting in cost accounts - 20 (23, 23, 26...).

Accounting entry:

Debit 20 (23, 25, 26, …) – Credit 70— the bonus was accrued at the expense of expenses for ordinary activities.

If the bonus is not of an obvious production nature and relates to other expenses, the accounting entry will be as follows:

Debit 91.2 – Credit 70– the bonus is accrued at the expense of other expenses.

5. Calculation of monthly premium

There are 2 options for calculating the monthly premium:

• as a percentage of salary,
• based on established indicators.

The monthly premium is calculated within the time limits established by the local regulatory act (LNA) of the organization. But only if, according to the LNA, the bonus is a mandatory part of the salary. If there is no such entry in the LNA, but there is a provision for the payment of a monthly bonus under certain conditions, for example, upon achieving specific financial results for the organization as a whole, then the monthly bonus may not be accrued. (Determination of the Supreme Court of the Russian Federation dated November 27, 2017 No. 69-KG17-22).

If the month is not fully worked, bonuses are calculated in proportion to the days worked. But the LNA may establish a different procedure for calculating the premium for such cases.

Example 1. Calculation of monthly premium

The organization has established monthly bonuses for production results - 10% of the salary. Salary 25,000.00. According to the Regulations on Bonuses, bonuses are considered proportional to the time worked. The employee worked 15 days out of 20.

Premium calculation

25 000,00 * 10% / 20 * 15 = 1 875,00

6. Example of annual bonus calculation

The calculation of the annual bonus is tied to summing up the organization’s work for the year. The calculation can be carried out, for example, after approval of the results of work at the annual meeting of shareholders (participants) of the company.

The bonus regulations may contain a condition for determining the amount of the bonus depending on the length of service in the organization. The regulations may also provide criteria for reducing the amount of the annual bonus, for example, for violations of labor discipline.

If an employee did not work for a full year, the time of its actual operation in the billing period is taken into account.

Example 2. Calculation of annual bonus

The bonus regulations establish a fixed annual bonus amount - in the amount of salary, subject to the fulfillment of the sales plan. If the percentage of sales plan fulfillment is less than 75%, no bonus is paid. When the sales plan is fulfilled by 75 - 99.9%%, a bonus is accrued in the amount of 50% of the salary. The employee's salary is 30,000.00. The percentage of sales plan fulfillment is 92%.

Premium calculation

30 000,00 * 50% = 15 000,00

Example 3. Calculation of the annual bonus taking into account length of service and additional factors

In the company, according to the Regulations on bonuses, when calculating the annual bonus, the length of service in the company is taken into account (the corresponding coefficients are established) and additional coefficients, the calculation procedure of which is also established in the Regulations on bonuses. The division has a bonus limit of 30 thousand rubles.

Additional coefficients are set according to the service director:

• 0.5 - for attracting a profitable client,
• - 0.5 - for absenteeism.

Calculation of the premium amount

Smelov – 30,000 / 103,500 * 30,000 = 8,695.65

Znobin – 30,000 / 103,500 * 62,500 = 18,115.94

Buryak – 30,000 / 103,500 * 11,000 = 3,188.41

7. Payment of bonuses from profits

The calculation and payment of bonuses from profits have their own characteristics. Documents for calculating the bonus in this case must include the consent of the owners to pay the bonus from profits. Consent is formalized either as minutes of the general meeting or as a decision of the sole participant of the company. Payment of bonuses from profits is formalized by order of the manager. An order for calculating bonuses can be drawn up either in a unified form or in a form approved by the accounting policy of the organization.

The accrual of bonuses at the expense of net profit is reflected in the accounting entry:

Debit 91-2 – Credit 70- bonus awarded.

The accrual of bonuses from profits is sometimes documented by posting using account 84. This should not be done, since such posting does not comply with the Instructions for the Chart of Accounts.

This position is confirmed by clarifications of the Ministry of Finance of the Russian Federation (letters of the Ministry of Finance of the Russian Federation dated December 19, 2008 No. 07-05-06/260 and dated June 19, 2008 No. 07-05-06/138).

8. Transfer of personal income tax from the award

Production bonuses are subject to insurance premiums, and personal income tax is withheld from the amount of premiums.

The date of actual receipt of income in the form monthly awards are recognized the last day of the month for which the bonus is accrued.

This bonus is calculated and paid simultaneously with the monthly salary. In this case, personal income tax is transferred no later than the next day after payment.

In 6-NDFL, such bonuses can be reflected in one block as a total amount with wages.

Example 4. Filling out the 2nd section of 6-NDFL (fragment 1)

Payment of monthly salary (100,000.00) and monthly bonus (10,000.00) for April took place on May 10:

If an organization pays a monthly bonus significantly later than the basic salary, then the LNA must specify the appropriate procedure. In this case, the date of receipt of income for personal income tax accounting will be considered the date of payment of the premium. In this case, the transfer of personal income tax from the premium is carried out no later than the next day after payment.

Example 5. Filling out the 2nd section of 6-NDFL (fragment 2)

The salary for March was paid on April 10, the monthly bonus for March was paid on May 7 (the procedure is established by the LNA). The bonus is reflected by the date of actual payment:

The date of actual receipt of income in the form of a bonus for a quarter (year) is the day the income is paid.

This position is set out in the documents of the regulatory authorities:

• Letter of the Ministry of Finance of the Russian Federation dated September 29, 2017 No. 03-04-07/63400,
• Letter of the Federal Tax Service of the Russian Federation dated October 6, 2017 No. GD-4-11/20217@.

If a bonus for production results (one-time, for a quarter, for a year) is accrued to a former employee after dismissal, then the date of receipt of income will be recognized as the day the bonus was paid (Letter of the Federal Tax Service of the Russian Federation dated October 5, 2017 No. GD-4-11/20102@).

In this case, the transfer of personal income tax from the premium should also be made no later than the next day after payment.

9. What are the premium fees?

Bonuses that are part of the remuneration system (performance bonuses) are subject to contributions in the same manner as the basic salary.

Example 6. Calculation of payments to the budget from bonuses

In April, the employee was awarded a quarterly bonus for the 1st quarter in the amount of 20% of the monthly salary. Salary 20,000 rub. Insurance premiums are calculated at the basic rate. The rate of contributions to the Social Insurance Fund is 0.2%. In accordance with the LNA, the bonus is paid with the salary for the last month of the quarter. The salary payment deadline is the 10th of the month.

Premium amount 20,000.00 * 20% = 4,000.00 rub.

10. Bonuses when calculating vacation pay

The procedure for taking into account bonuses when calculating average earnings for vacation pay is established in paragraph 15 of Resolution No. 922 of December 24, 2007.

The rules for accounting for any bonuses in average earnings are as follows:

• if the time in the billing period is not fully worked, bonuses are taken into account in proportion to the time worked (with the exception of bonuses accrued for time actually worked),
• if several monthly or quarterly bonuses are awarded for one indicator, only one bonus (the largest, the last, etc.) for the corresponding period is taken into account in calculating the average earnings.

Features of accounting for bonuses when calculating vacation pay:

1. monthly bonuses are taken into account if calculated in the billing period,
2. quarterly bonuses:

• if the bonus period is fully included in the calculation period, then the bonus accrued taking into account the actual time worked is not recalculated.
• if the bonus and billing periods do not coincide, then you need to recalculate

1. annual bonuses:

• are taken into account regardless of the date of accrual, if accrued for the previous year,
• if the duration of the period for which bonuses are calculated exceeds the duration of the billing period, the monthly part for each month of the billing period is taken into account,
• if the annual bonus is paid after the vacation, then the average earnings for the vacation must be recalculated.

Example 7. Accounting for annual bonuses when calculating vacation pay

The employee goes on vacation from May 28, 2018. The billing period is from 05/01/2017 to 04/30/2018.

In this period, 2 annual bonuses were paid - in May 2017 for 2016 and in April 2018 for 2017, 30 thousand rubles each. Also in July 2017, a bonus was paid for the 2nd quarter of 2017 in the amount of 10 thousand rubles. Bonuses were awarded without taking into account actual time worked. In August 2017, the employee was paid a bonus for Builder's Day, which was not provided for in the Bonus Regulations. The employee was on vacation in June 2017 for 28 days. In December 2017 I was sick for 8 days.

Determine which bonuses and in what amount will be taken into account when calculating vacation pay.

1. The annual bonus for 2016 is not taken into account at all (you can only take into account the annual bonus for the previous year).
2. We will also not take into account the Builder's Day bonus in calculating average earnings, but as a social payment (clause 3 of Resolution No. 922).
3. The annual bonus for 2017 will not be taken into account in full, because... Only 211 days out of 247 working days of the billing period were worked in the billing period.

30 000,00 / 247 * 211 = 25 627,53

1. The quarterly bonus for the 2nd quarter of 2017 cannot be taken into account in full, since the bonus period extends beyond the calculation period

The calculation of average earnings will include

10 000,00 / 247 * 211 = 8 542,51

1. The calculation of average earnings will include 2 bonuses out of 4 in a total amount of 34,170.04 (25,627.53 + 8,542.51).

11. Bonus in calculating sick leave

When calculating sick leave, average earnings must be calculated based on the requirements of Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

In paragraph 14 of the Regulations approved by the said resolution, it is established that annual bonuses when calculating average earnings are taken in the amount of actual amounts accrued in the billing period.

In this case, the number of days worked by the employee in the billing period is not taken into account (letter of the Federal Social Insurance Fund of the Russian Federation dated July 10, 2008 No. 02-08/07-2248P).

The calculation period for calculating benefits is two calendar years preceding the year of the occurrence of the insured event for which the benefit is calculated.

Therefore, when calculating average earnings, you can take into account all bonuses (including annual ones) accrued during these 2 years. In this case, the period for which bonuses are accrued is not taken into account.

Another condition that must be met is that premiums are paid into contributions to the Federal Social Insurance Fund of the Russian Federation.

Example 8. Bonus in calculating sick leave

The employee brought a certificate of incapacity for work for the period from April 20 to April 25, 2018. Employee experience 15 years. The billing period is from 01/01/2016 to 12/31/2017.

In this period, 3 annual bonuses were paid - in May 2016 for 2015 and 2014 and in April 2017 for 2016, 40 thousand rubles each. The bonus for 2014 was paid a year later due to the difficult financial situation of the organization in 2015. Also, over 2 years, 2 bonuses were paid for the 2nd and 3rd quarters of 2017 in the amount of 10 thousand rubles. Bonuses were awarded without taking into account actual time worked.

The average salary can include all 3 annual bonuses and 2 quarterly bonuses, provided that all payments to the employee (including bonuses) for each individual year do not exceed the maximum base for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation.

Let's assume that this condition is met, then all bonuses will be included in the calculation of average earnings.

The calculation of average earnings will include the following amounts:

30 000,00 * 3 + 10 000,00 * 2 = 110 000,00

There is no need to recalculate bonus amounts based on days actually worked when calculating benefits.

In our article, we looked at common cases of calculating and paying bonuses. If you still have questions, ask them in the comments below.

Accrual and payment of bonuses: accounting, personal income tax and contributions

A bonus paid to employees based on their work for the year is an excellent motivating factor. Many entrepreneurs who have implemented the “” scheme have noted a decrease in staff turnover and an increase in employee performance.

Let's look at how the system of remuneration for employees, which includes this pleasant element for them, functions, clarify the nuances of calculation and taxation of wages, and also help draw up the appropriate order.

Part of your salary or in addition to it?

Labor Code of the Russian Federation in Part 1 of Art. 135 indicates that remuneration for labor also includes incentive payments, which include bonuses.

If the bonus is not awarded constantly, but depending on the results achieved, then this is no longer part of the mandatory payments, but form of encouragement(Part 1 of Article 129 of the Labor Code of the Russian Federation).

The bonus payment procedure must be documented in the local regulations of the enterprise. These items may contain:

• in the collective agreement (part 2 of article 135);
• in an individual employment contract (part 2 of article 57, 1 paragraph);
• in a specially designated regulatory document, for example, Regulations on bonuses, Regulations on remuneration for labor (part 2 of article 135, part 1 of article 8);
• order for the organization on bonuses for an employee or employees (Part 1, Article 8).

Conditions of annual bonus

Year-end bonus(13 salary) - an incentive payment accrued to an employee if he complies with specific conditions established in legal documents during the working year. Such conditions may be the achievement of certain indicators or the absence of negative aspects. In each organization, bonus conditions are developed individually and approved by management.

The document stipulating bonuses at the end of the year must contain the following information:

• when is this type of bonus awarded?
• requirements for those who count on this payment;
• factors influencing the size of the premium (both increasing and decreasing);
• conditions .

When is it more and when is it less?

The amount of the annual bonus is almost never fixed. It would be unfair to reward equally a “veteran” and a young specialist who has barely worked his first year, yesterday’s absentee with a disciplinary sanction lifted, and an impeccable employee who brought profit to the company. The employer usually varies the size of the bonus depending on:

• employee qualifications;
• his work experience;
• working conditions;
• complexity of the labor function;
• time of actual employment;
• quality indicators.

For example, the bonus can be increased if the employee saves the organization’s resources, introduces some useful innovation, achieves particularly high performance, etc. The decrease may be due to comments, reprimands, or errors in work.

REFERENCE! It is most convenient to “link” the size of the bonus to the average salary (monthly or annual) and operate with separately established coefficients.

What about the newbies?

If an employee has worked for the company for less than a year, then whether to pay him remuneration or not depends on the conditions specified in the relevant Regulations.

Some entrepreneurs give year-end bonuses only to employees who have worked the entire year.

Others prefer to encourage “green” employees by recalculating bonuses for the months actually worked.

The same practice applies to resigning employees.

They may not give it

The Regulations on the Prize must stipulate the conditions under which the bonus will not be paid. As we have already established. This is not an obligatory part of the salary, and they have no right to deprive or reduce its size on any grounds.

Specific conditions must be provided for depreciation, for example:

• the presence of an outstanding disciplinary sanction;
• loss caused by the fault of an employee;
• errors in work that led to serious consequences (it must be specified which ones - for example, injuries, accidents).

From what means will the bonus be awarded?

The organization takes money to pay employees 13 salaries from the wage fund. What funds form it, budgetary or profit-based, depends on the organization’s charter.

Bonuses may be paid from savings funds.

When these funds are planned, they include a calculation for bonuses to employees in the amount of a certain percentage.

What if the company has losses?

If the company’s business is not going well this year, is it worth spending money on paying a bonus based on its results? It's up to the employer to decide.

According to the law, the payment of bonuses must depend on the indicators that were included in the Regulations on Bonuses when formulating the conditions. If the indicators are exclusively production, then losses will deprive the opportunity to bonus employees. But if other factors are included in the conditions, and the funds make it possible to find funds to pay incentives, then even in the event of losses, employees can receive their 13th salary, which should encourage them to work more efficiently next year.

Premium and taxes

The bonus is income, therefore, there is no reason to cancel the income tax. However, the law provides for some exceptions and limitations. There is no need to pay personal income tax on bonuses at the end of the year if:

• the amount of all additional payments, including bonuses, is less than 4,000 rubles. per year per employee;
• The prize was awarded for outstanding achievements in the field of culture, science, education and other areas listed in the list approved by the Government of the Russian Federation (clause 7 of Article 217 of the Tax Code of the Russian Federation).

FOR YOUR INFORMATION! The accounting code for calculating personal income tax on annual bonuses is 2000 “remuneration for labor duties.”

Order on bonuses

It serves as the basis for paying money to the employee. There are no formal requirements for the form of this order; when drafting, you should be guided by the usual business norms. It is convenient to develop your own form for such an order for the organization or use ready-made ones (). You can draw up an order for each employee individually or write one collective order - this issue is at the discretion of management. The text of the order must contain:

• personal data of the award recipient (name, department, position);
• document number and date of preparation;
• the reason for the accrual in accordance with the conditions given in the Regulations on bonuses;
• the fund from which funds for payment are taken;
• signature of the head of the organization;
• employee visa for familiarization with the order.

Example of an Order to encourage an employee

Limited Liability Company "Prosperity"

Order No. 14-n
dated December 28, 2016

ABOUT EMPLOYEE INCENTIVES

Galaktionova Tatyana Anatolyevna, HR manager, for excellent performance and exemplary observance of labor discipline in the 2016 working year, pay a bonus in the amount of 45,000 (forty-five thousand) rubles 00 kopecks. from the wage fund based on the incentive proposal dated December 17, 2016 No. 2-4-n.

CEO
LLC "Prosperity" (signature) D.I. Kalinichenko

T.A. Galaktionova was familiarized with the order. (personal signature)

The current labor legislation establishes that incentive payments (bonuses) are included in wages and, accordingly, they are subject to the requirements of regulatory legal acts in the field of labor. But if everything is more and less clear with the fixed part of the salary, then its bonus component often becomes the subject of a dispute between the employee and the employer. Let us recall that the main principles of remuneration for educators were the mandatory inclusion of an incentive component in wages and the conclusion of a so-called effective contract, which must contain the conditions for assigning incentive payments and its size.

First of all, it is worth considering that the law provides for the right of the employer to independently determine the grounds and procedure for paying bonuses. These issues should be reflected in the internal local acts of the organization, for example, in the regulations on remuneration or in the regulations on employee incentives. In addition, questions about bonuses may also be reflected in the employment contract with a specific employee. However, when formulating these rules, the employer must not discriminate against any employee.

Taking into account the norms of legislation on the right of an employer to independently determine the procedure for paying bonuses to employees, we can say that it directly depends on the employer how many justified claims it will receive from employees regarding the payment of bonuses. Properly formulated provisions of the company’s internal documents regulating issues of employee incentives will allow the employer to minimize conflict situations and take an advantageous position in court.

So, in what situations can an employer refuse to pay a bonus to an employee, and when is he obliged to pay it? Let us consider this issue using the example of some court cases.

Payment of bonuses is an employer’s right, not an obligation.

Resolving a dispute over the recovery of bonuses, the Moscow Regional Court indicated that, taking into account the provisions of the employer’s internal local acts, payment of bonuses is the right of the employer, not his obligation. The decision to pay a bonus is made by the head of the company, provided that the necessary indicators are met both in the company as a whole and in the department where the employee works, as well as by the employee himself (Appeal ruling dated September 24, 2014 in case No. 33-21137 /2014).

The claim for the recovery of bonuses from the employer, according to the appeal ruling of the Vologda Regional Court, was rightfully rejected by the court of first instance. The Court of Appeal pointed out that, according to the current regulations on remuneration and bonuses in the organization, payment of bonuses is the right, and not the obligation, of the employer. In this document, in particular, it was stated that bonuses to employees are assigned if the employer has financial capabilities and are issued by order of the head of the organization on a monthly basis (Appeal determination dated September 20, 2013 N 33-4262/2013).

The court of the Chukotka Autonomous Okrug refused to satisfy the employee’s demands for payment of a bonus and pointed out that the provisions of the Unified Recommendations for the Establishment of Remuneration Systems for Employees of State and Municipal Institutions for 2014, establishing, in particular, the dependence of employee salaries on their qualifications and the complexity of the work performed , quantity and quality of labor expended; provision by the employer of equal pay for work of equal value when establishing the amount of incentive payments, does not exclude the possibility of canceling the premium or reducing it. In addition, the court noted that these recommendations also allow the employer, at his own discretion, to formulate a remuneration system and establish criteria for the appointment and payment of bonuses (Appeal ruling dated December 18, 2014 in case No. 33-206/2014, 2-66/2014) .

Sometimes payment of the bonus is still the responsibility of the employer. For example, if the company’s internal document establishes a guaranteed payment for Women’s Day - March 8th. In this case, the employer assumed the obligation to pay bonuses to the company's employees annually on a certain date, regardless of the company's financial performance and the performance of specific employees.

The employee's demands for payment of the bonus were satisfied by the Sverdlovsk Regional Court. At the same time, the court took into account the fact that the collected bonus was not a one-time bonus, but a permanent one (paid monthly) and, according to the provisions of the employment contract, was included in the wages along with the official salary. Based on these provisions, the court concluded that payment of the bonus is the responsibility of the employer and the employer must also prove that the employee does not achieve the criteria or indicators necessary for awarding the bonus (Appeal ruling dated November 20, 2014 in case No. 33-14971/2014).

The size of the bonus is determined by the employer

The Kaliningrad Regional Court confirmed the legality of the court's decision to reject claims for the payment of a bonus to an employee from among the civilian personnel of a military unit. When making its decision, the court was guided by the Order of the Ministry of Defense, which established the procedure for bonuses for civilian personnel. The court indicated that, according to this procedure, bonuses for employees are possible only by saving budget funds within the limits of budget obligations for wages. When determining the specific amount of the bonus, the amount of funds allocated for these purposes is taken into account, as well as the results of the employee’s performance of his official duties. Taking into account these provisions, the court came to the conclusion that employee bonuses are not guaranteed payments, and are accrued and paid only if funds are available for this. In this case, no funds were allocated for bonuses to employees and no order was issued to all employees. In addition, the court indicated that a specific the amount of the bonus is determined solely by the employer and depends in this situation on the results of the employee’s work (Appeal ruling dated July 17, 2013 in case No. 33-3184/2013).

The Novosibirsk Regional Court expressed a similar point of view when resolving a dispute over the recovery of a premium. The court indicated that when assigning bonuses to employees, the application of the principle of equal pay for work of equal value (that is, the size of the bonus for employees occupying the same positions should be equal) is erroneous. The employer himself has the right to determine the specific amount of the bonus for each employee based on the personal contribution of this employee to the implementation of assigned tasks. In this situation, the court does not have the right to replace the employer and determine the amount of the bonus for him(Determination dated October 16, 2014 in case No. 33-8818/2014).

In some cases, the specific amount of the premium may be established by local regulations. For example, the company’s wage regulations may establish an annual bonus payment for the professional holiday of the organization’s employees in the amount of 1,000 rubles. In this situation, the employer cannot reduce the amount of payment at its discretion.

Note! The Supreme Court of the Russian Federation in 2013 indicated that labor legislation allows the establishment of salaries, as components of employee salaries, in an amount less than the minimum wage, provided that their salary is not less than the minimum wage. At the same time, the regional coefficient and the percentage bonus for continuous work experience must be added to the salary in excess of the established minimum wage (Definition of the Supreme Court of the Russian Federation of May 17, 2013 N 73-KG13-1).

Fired employees

The court of the Yamalo-Nenets Autonomous Okrug noted that the employer should not worsen the situation of dismissed employees in terms of paying them bonuses only on the grounds that they quit before the order to assign the bonus was issued. The court ruling noted that if the order to pay the disputed bonus was not issued on the day of the employee’s dismissal, this does not mean that the employer is not obligated to pay this bonus to the employee for the period of time worked (Appeal ruling dated November 10, 2014 in case No. 33- 2773/2014).

In another similar situation, the court sided with the employer and refused to satisfy the request for the recovery of an annual and quarterly bonus for the dismissed employee. At the same time, the court took into account the provisions of the local act on bonuses, according to which these bonuses are awarded only to persons who have an employment relationship with the organization (Appeal ruling of the Lipetsk Regional Court dated December 17, 2014 in case No. 33-3122/2014).

Labor discipline and bonus

It is quite understandable that an employer would want to deprive a bonus of an employee who, for one reason or another, violated labor discipline. But this is not always possible. Labor legislation does not provide for deprivation of bonuses (deprivation of bonuses) as a disciplinary sanction. It is possible to deprive a bonus or reduce its size if an employee commits a disciplinary offense only if this basis is provided for in the employer’s local act.

Bonuses for part-time workers

The Supreme Court of the Komi Republic satisfied the demands for the recovery of a bonus from an employee who performed the duties of a part-time social teacher. At the same time, the court indicated that the payment of the bonus should depend on the results of work, not only of the main employees, but also of part-time workers, since part-time work is independent work and for it the employee must receive a full salary, including a bonus. In addition, the court noted that the employer cannot arbitrarily exercise its right to assign bonuses to employees or not (Appeal ruling dated December 8, 2014 in case No. 33-5943/2014).

Do labor laws provide for rules for paying bonuses?Under what conditions is it possible to cancel bonus payments?Is it legal to not pay a bonus to an employee in connection with his upcoming dismissal?What conclusions did the arbitrators come to when considering cases of non-payment of bonuses to employees?

When considering the question of when the payment of a bonus is mandatory and when it is not, one should take into account the fact that there are two types of bonuses: some are included in the remuneration system and are an integral part of the salary, while others are recognized as rewards for the employee for conscientious performance of work.

Let us turn to the provisions of labor legislation.

Article 129 of the Labor Code of the Russian Federation determines that an employee’s wages are remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work he performs, as well as compensation and incentive payments (in particular, bonuses and other incentive payments).

The provisions of Art. 135 of the Labor Code of the Russian Federation stipulates that an employee’s salary is established by an employment contract in accordance with the remuneration systems in force for a given employer.

Remuneration systems, including tariff rates, salaries (official salaries), additional payments and compensatory allowances, incentive bonuses and bonus systems, are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing standards labor law.

For your information

Labor legislation does not establish the procedure and conditions for the appointment and implementation by the employer of incentive payments, but only provides that such payments are included in the remuneration system, and the conditions for their appointment are determined by the local regulations of the employer.

At the same time, according to Art. 191 of the Labor Code of the Russian Federation, a bonus is one of the types of incentives for an employee who conscientiously performs labor duties, the amount and terms of payment of which are determined by the employer taking into account the totality of circumstances providing for an independent assessment of the labor duties performed by the employee, and other conditions affecting the amount of the bonus, including the results of economic activities of the organization itself.

For your information

Labor legislation does not define the minimum and maximum amounts of bonuses. There is also no uniform procedure for calculating them (as a percentage, a fixed amount, etc.). Employers resolve all these issues independently. If there is a representative body of employees, the employer must make a decision taking into account its opinion.

Is it possible to deprive a bonus for disciplinary violations?

1) remark;
2) reprimand;
3) dismissal for appropriate reasons.

By virtue of the said article:

the application of disciplinary sanctions not provided for by federal laws, charters and regulations on discipline is not permitted;
When imposing a disciplinary sanction, the severity of the offense committed and the circumstances under which it was committed must be taken into account.

However, non-awarding (reducing the size) of a bonus is another measure of influence on the employee and does not apply to disciplinary sanctions. This means that in this case the procedure for applying disciplinary sanctions established in Art. 193 of the Labor Code of the Russian Federation, does not apply.

Since the bonus system is regulated by local regulations of the organization, the corresponding grounds must be specified in these acts. In particular, they can include a provision that if there are delays, the employee is completely deprived of the bonus or the bonus is calculated using a reduction factor. The legislation does not establish either options for reducing premiums or limits for their reduction.

So, deprivation of an employee’s bonus is not part of the disciplinary sanctions provided for by the legislation of the Russian Federation. At the same time, deprivation of a bonus in this situation is possible: if an employee does not fulfill his job duties in good faith, the employer has the right not to pay him a bonus. In this case, it is necessary to provide in a local regulatory act (for example, in the regulation on bonuses) or in a collective agreement the corresponding condition for depreciation.

Supreme Court on cases when the premium may not be paid

In the Determination of November 27, 2017 No. 69 KG17-22, the Supreme Court came to the conclusion: if bonuses are not mandatory, the employer has the right not to pay them.

The essence of the matter was as follows. In addition to the salary of the bank's chief specialist, a monthly bonus was provided for, provided for by local regulations - the regulations on remuneration. The bonus was calculated based on 66.7% of the salary multiplied by the coefficient of fulfillment of the general bank indicator. The employer did not pay the employee a bonus for the last two months of work, explaining that the general bank indicator was 0 % and no one received a bonus. In addition, the employer insisted that the bonus payment is optional and is transferred only if there is an appropriate financial opportunity. However, the former employee did not agree with this and pointed out that the multiplication factor cannot be less than 50 %. In support of his words, the plaintiff referred to the wage provision, which states that this indicator can be equal to 50, 70, 90 and 100%.

The court of first instance denied the employee on the grounds that, according to the Labor Code of the Russian Federation, the bonus is an optional incentive bonus. Having studied the case materials, the court noted that bonus payments were not made in some months, and in other months their amounts were less than usual.

The court of appeal agreed with the plaintiff and indicated that the minimum coefficient of 50% guarantees the employee a monthly bonus. The judges noted that the employer cannot arbitrarily set the amount of the bonus or not pay it at its own discretion.

However, the Supreme Court overturned the appeal decision. In accordance with the regulations on wages, a time-based bonus wage system was established and operated in the bank. The bonus system was introduced in addition to the time-based wage system and ensured the formation of a variable (non-fixed) part of wages - incentive payments, which were accrued and carried out in the manner established by the regulations on wages. Incentive payments to bank employees include a monthly bonus based on performance and one-time (one-time) bonuses. The bank's remuneration regulations indicate that incentive payments are a non-fixed part of the bank employee's remuneration and include the following types of payments: monthly bonus based on performance, one-time (one-time) bonuses. Having studied these formulations, the court came to the conclusion that the bank’s bonuses were not mandatory.

For your information

In order to avoid controversial situations with employees when using a remuneration system in an organization that contains a bonus part, it is necessary to use clear language that makes it possible to unambiguously interpret the bonus part as a payment that is optional.

Deprivation of a bonus due to the upcoming dismissal of an employee is illegal

The judges indicated that bonuses and other incentive payments are part of wages; the conditions, procedure and criteria for their implementation can be reflected in the employee’s employment contract or approved in a collective agreement, agreement or local regulation (regulations on wages, regulations on bonuses, etc. . P.).

When studying the case materials, the court found that, according to clauses 4.1 - 4.5 of the employment contract, the employee’s remuneration consists of two parts: fixed and variable. The fixed part of the employee’s remuneration is paid monthly in the form of the established official salary and compensation payments (additional payments) guaranteed by law to the official salary related to the working hours and working conditions. The variable part of remuneration is an incentive payment (bonuses, allowances) and is made within the time frame, on the grounds and on the conditions determined by the collective agreement. Wages are paid to the employee in the manner established by law and the collective agreement in force with the employer and determining the specific terms of its payment.

In accordance with clause 11.1.3 section. 11 “Social payments” of the uniform regulation on wages and social payments to employees, which is Appendix 8 to the collective agreement, if funds are available and within the social fund formed from the net profit remaining at the disposal of the organization, the general director may pay bonuses to employees, except those on a probationary period, for holidays (bonuses for the day of the collection worker and two state or republican holidays, additional bonuses from the social fund of the association (including for the anniversary date of the association, branch), paid by decision of the general director of the association).

The court found that the bonus order was issued before the employee’s dismissal, but after the employer received the relevant application.
Since at the time of the bonus the employee was on the payroll, according to the arbitrators, there was no reason not to give him a bonus.

Let us remind you that according to paragraph 1 of Art. 140 of the Labor Code of the Russian Federation, upon termination of an employment contract, payment of all amounts due to the employee is made by the employer on the day of the employee’s dismissal. If the employee did not work on the day of dismissal, the corresponding amounts must be paid to him no later than the next day after the dismissed employee submits a request for payment.

Thus, the employer was charged the amount of the unpaid bonus, compensation for the delay in its payment, as well as compensation for moral damage.

Cancellation of bonus provisions

For your information

In accordance with Part 2 of Art. 57 of the Labor Code of the Russian Federation, the terms of remuneration (including the amount of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments) are mandatory conditions of the employment contract.

Article 74 of the Labor Code of the Russian Federation determines that in the case when, for reasons related to changes in organizational or technological working conditions (changes in equipment and production technology, structural reorganization of production, other reasons), the terms of the employment contract determined by the parties cannot be preserved, they are allowed change at the initiative of the employer, except for a change in the employee’s labor function.

Organizational changes may include, in particular:
-changes in the management structure of the organization;
-introduction of certain forms of labor organization (team, rental, contract, etc.).

Technological changes in working conditions are recognized as:
-introduction of new production technologies;
-introduction of new machines, machine tools, units, mechanisms;
-improvement of workplaces;
-development of new types of products;
-introduction or amendment of technical regulations.

For your information

A decrease in sales and a deterioration in the financial position of the organization cannot be reasons that allow the employer to unilaterally change the terms of the employment contract.

note
If the employee does not agree to work under the new conditions, the employer is obliged to offer him in writing another job available to him (both a vacant position or work corresponding to the employee’s qualifications, and a vacant lower position or lower paid job), which the employee can perform taking into account his condition health.

In this case, the employer must offer the employee all the vacancies available in the given area that meet the specified requirements. The employer is obliged to offer vacancies in other localities if this is provided for by the collective agreement, agreements, or employment contract. In the absence of the specified work or the employee refuses the offered work, the employment contract with him is terminated in accordance with clause 7, part 1, art. 77 Labor Code of the Russian Federation.

If the organization does not establish that the bonus is a mandatory part of the salary, its payment is a right and not an obligation of the employer. According to the Supreme Court of the Russian Federation, the conditions for assigning bonuses are established by the employer, enshrining them in a local regulatory act. In particular, the size of the bonus may depend on the economic performance of the organization. To avoid controversial situations with employees, it is better to directly indicate in the employment contract and local regulations that the bonus is not a mandatory payment.

One-time (one-time) bonuses are paid not for a certain period, but upon the occurrence of a specific event (successful completion of a project, anniversary, etc.).

An organization may provide for the payment of one-time bonuses in its internal documents:

• employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);
• collective agreement (part 2 of article 135 of the Labor Code of the Russian Federation);
• a separate local document of the organization (Regulations on remuneration, Regulations on bonuses, etc.) (Part 2 of Article 135, Article 8 of the Labor Code of the Russian Federation).

In this case, a one-time bonus may be an integral part of the remuneration system. Accordingly, one-time bonuses for production results can be taken into account with average earnings.

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

The basis for accrual of any one-time bonus is the manager’s order to reward the employee. The order is signed by the head of the organization. The employee(s) must be familiarized with the order against signature.

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.

Payment accounting

In accounting, one-time bonuses to employees 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 (23, 25, 26, 28, 29, 44) CREDIT 70

The bonus was accrued from expenses for ordinary activities.

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 subaccount “Other expenses” CREDIT 70

The bonus was accrued from other expenses.

Personal income tax on bonuses

Regardless of which organization is used, 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).

At the same time, in which month the amounts of one-time bonuses must be included in the tax base for personal income tax depends on whether the bonus is production 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.

It could be:

• 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).

Insurance premiums from one-time payments

Regardless of the taxation system that the organization uses, accrue contributions to compulsory pension (social, medical) insurance for the amount of one-time premiums. And don’t forget: this rule applies regardless of whether the bonus is provided for in the employment contract or not.

The fact is that insurance premiums are levied on payments made “within the framework of labor relations and civil contracts.” And any bonus to an employee, from the point of view of officials, fits within this framework. Moreover, the judges also agree with them.

As stated in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 25, 2013 No. 215/13, one-time bonuses for the New Year are related to work responsibilities and are stimulating in nature. This means that these payments are fully within the framework of labor relations. And therefore insurance premiums must be charged on them.

Tax accounting of bonuses

One-time bonuses reduce the tax base if the following two conditions are simultaneously met:

• bonuses are provided for in the employment contract (paragraph 1 of article 255 and paragraph 21 of article 270 of the Tax Code of the Russian Federation);
• bonuses were paid for labor performance (clause 2 of article 255 of the Tax Code of the Russian Federation).

A one-time bonus is considered provided for by the employment contract if one of two conditions is met:

• the employment contract specifies the amount and conditions for calculating the bonus (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);
• the employment contract contains a link to the organization’s local document regulating the procedure for calculating and paying bonuses (for example, the Regulations on Bonuses).

This position is adhered to by the Russian Ministry of Finance in letters dated February 26, 2010 No. 03-03-06/1/92, dated February 5, 2008 No. 03-03-06/1/81.

Situation: is it possible 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 (for example, for an anniversary, holiday)

No you can not.

One-time bonuses 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, therefore they 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).

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 a system of employee incentives. This is determined by Article 144 of the Labor Code of the Russian Federation.

In turn, incentive accruals provided for by labor and (or) collective agreements 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. A33-16111/2013.

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).

If an organization uses the accrual method, the moment at which expenses are recognized in the form of bonuses depends on whether they are direct or indirect expenses.

Indirect expenses are recognized at the time of accrual (clause 2 of Article 318, clause 4 of Article 272 of the Tax Code of the Russian Federation). Direct costs are taken into account as products, works, and services are sold, in the cost of which they are taken into account (paragraph 2, clause 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 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.

Example

Alpha LLC applies a general taxation system (accrual method). The organization pays contributions to compulsory pension (social, medical) insurance in accordance with the general procedure.

Contributions for insurance against accidents and occupational diseases are calculated at 0.2 percent. The organization takes these contributions into account when calculating income tax in the month of accrual.

Alpha LLC entered into a fixed-term employment contract with manager A. S. Kondratyev for the duration of a specific job (project). The term of the employment contract is from February 2 to March 31, 2015.

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 31. Kondratiev was awarded a bonus of 50,000 rubles. On the same day, the bonus was paid to the employee.

Thus, the bonus will be included in the personal income tax tax base in March.

He is not entitled to standard tax deductions.

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

DEBIT 26 CREDIT 70

50,000 rub. - a one-time bonus was accrued to the employee upon expiration of the employment contract;

DEBIT 26 CREDIT 69 subaccount “Settlements with the Pension Fund of the Russian Federation”

11,000 rub. (RUB 50,000 × 22%) - pension insurance contributions are calculated from the premium amount;

DEBIT 26 CREDIT 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions”

1450 rub. (RUB 50,000 × 2.9%) - compulsory social insurance contributions have been assessed;

DEBIT 26 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 have been accrued;

DEBIT 26 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%) - premiums for insurance against accidents and occupational diseases are accrued;

DEBIT 70 CREDIT 68 subaccount “Personal Tax Payments”

6500 rub. (RUB 50,000 × 13%) - personal income tax is withheld from the amount of the bonus accrued to Kondratiev;

DEBIT 70 CREDIT 50

RUB 43,500 (50,000 - 6,500) - the bonus was paid to Kondratiev minus personal income tax.

The amounts of the premium and insurance contributions from it are 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. (11,000 + 1450 + 2550 + 100).

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).

Accounting for bonuses under special regimes

Organizations that pay a single tax on the difference between their income and expenses can take into account one-time bonuses in expenses if two conditions are simultaneously met:

• bonuses are provided for in the labor (collective) agreement (subclause 6, clause 1 and clause 2, article 346.16, paragraph 1, article 255 of the Tax Code of the Russian Federation);
• bonuses were paid for labor performance (subclause 6, clause 1 and clause 2, article 346.16, clause 2, article 255 of the Tax Code of the Russian Federation).

The amounts of one-time bonuses to employees accrued for performance indicators should be included in expenses at the time of their payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

If an organization pays a single tax on income, one-time bonuses do not reduce the tax base (clause 1 of Article 346.14 of the Tax Code of the Russian Federation).

Situation: is it possible to take into account, when calculating the single tax under simplification, the costs of paying one-time bonuses that are not related to the employee’s performance of work duties (for example, for an anniversary, a holiday). The organization pays a single tax on the difference between income and expenses

No you can not. One-time bonuses that are not related to the employee’s performance of his job duties (for an anniversary, a memorable date, etc.) do not reduce the single tax base.

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 2 of article 346.16, clause 1 of article 252 of the Tax Code of the Russian Federation);
• are not incentive payments related to labor performance, therefore they cannot be taken into account in expenses as part of wages (subclause 6, clause 1 and clause 2, article 346.16, clause 2, article 255 of the Tax Code of the Russian Federation).

This approach is also confirmed by regulatory agencies.

At the same time, in the same way as in the case of calculating income tax, you can try to challenge this point of view in court.

If an organization pays accrual and payment of one-time bonuses, it will not affect the calculation of the single tax. This is due to the fact that UTII is calculated based on imputed income (clauses 1, 2 of Article 346.29 of the Tax Code of the Russian Federation).

General system + UTII. If a bonus is awarded to an employee who is simultaneously engaged in the activities of an organization subject to a single tax on imputed income and in the activities of an organization subject to the general taxation system, then the amount of the bonus must be distributed. This is due to the fact that organizations that combine the general taxation regime and UTII must keep separate records of income and expenses (clause 9 of Article 274, clause 7 of Article 346.26 of the Tax Code of the Russian Federation).

In turn, bonuses that are awarded to employees engaged in only one type of activity of the organization do not need to be distributed.