How much premium should you pay? General provisions on bonuses for achieving work results

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).

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

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

Payment of premium

You can pay one-time bonuses:

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

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

in a non-cash manner.

This is stated in Article 136 of the Labor Code of the Russian Federation, paragraphs 4.1 and 6 of the Bank of Russia Directive No. 3210-U dated March 11, 2014.

Accounting

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

due to expenses for ordinary activities;

at the expense of other expenses;

due to net profit;

due to the formation of the cost of fixed assets.

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

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

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

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

Debit 91-2 Credit 70

- the bonus was accrued at the expense of other expenses.

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

Debit 84 Credit 70

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

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

Personal income tax and insurance premiums

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

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

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

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

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

month;

quarter;

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

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

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

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

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

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

Answer: yes, it is necessary.

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

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

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

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

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

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

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

The following argument will help in the dispute.

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

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

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

At the same time, given the ambiguity of arbitration practice, it is difficult to predict the outcome of litigation on this issue. Judges can side with both the organization and the inspectors.

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

Income tax: general procedure

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

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

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

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

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

Answer: no, you can't.

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

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

are not incentive payments related to labor performance and the employee’s performance of a job function, 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).

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

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

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

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

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

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

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

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

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

Income tax: accrual method

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

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

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

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

Answer: no, it cannot.

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

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

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

CJSC Alfa 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 a rate of 0.2 percent. The organization takes these contributions into account when calculating income tax in the month of accrual.

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

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

The bonus will be included in the personal income tax base in March. Kondratiev has no children, so he is not provided with standard tax deductions.

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

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

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

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

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

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

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

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

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

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

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

Income tax: cash method

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

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

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

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

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

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

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

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

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

In July:

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

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

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

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

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

In August:

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

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

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

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

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

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

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

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

Often an employee’s salary consists of a small salary and a significant bonus, or both parts are equal. In such situations, the monthly income is considered “normal”, and the work makes economic sense only if bonuses are paid.

But what should an employee do if the employer suddenly stops paying bonuses? In this case, is there a fact of failure to fulfill obligations on the employer’s side?

Practicing labor dispute lawyers in St. Petersburg from Trdat Group tell you how to independently determine whether a bonus is a mandatory payment, and give advice to employees and employers on protecting their interests.

The material was prepared on the basis of the Labor Code of the Russian Federation and analysis by our specialists of the judicial practice of courts of general jurisdiction for 2014-2017.

What is a prize anyway?

To answer this question logically, let's start by analyzing the components of salary.

An employee's salary consists of three elements: salary - fixed payment for work performed, compensation payments - additional payments that compensate the employee in advance for harm caused by labor, and bonuses - additional rewards for good performance of labor functions (Article 129 of the Labor Code of the Russian Federation).

If everything is clear with the salary, then the purpose of the other two elements requires more detailed explanations.

Compensation payments

Thus, compensation payments (Article 129 of the Labor Code of the Russian Federation) include multidirectional allowances and additional payments for work in conditions of deviation from the norm and other property losses of the employee. These are, for example, additional payments for work in a northern climate, a weekly workload in excess of forty hours, the effect on the body of harmful chemicals in a factory, emotionally intense activity during human-human interaction, and the like.

These are also payments that reimburse the employee for his personal property costs: the use of his own car, work conversations on his mobile phone. This also includes paying for additional health insurance, food, and fitness.

Allowances and surcharges

Allowances and additional payments can be set in a fixed monetary amount or calculated based on the salary according to a predetermined coefficient.

Thus, compensation payments are always aimed at reimbursing something. According to the law, additional payments of this kind established for an employee are mandatory and do not depend on the will of the employer.

Prize

The bonus is an element of salary in the form of additional remuneration to the employee from the employer for conscientious, effective work (Article 191 of the Labor Code of the Russian Federation).

These are regular (monthly, quarterly, annual) and one-time (tied to an achievement, holiday) incentives for completing a certain amount of work, improving technology, completing a project, attracting new clients, increasing the company’s total revenue, and also the absence of violations. In any case, the purpose of the bonus is to stimulate productive work without violations.

Bonuses, like allowances, can be agreed upon as a fixed amount or calculated as a percentage of salary or another key indicator, for example, the labor participation rate in the project.

So, the main feature of the bonus is its encouraging, stimulating nature. But, unlike compensation payments, incentives are not guaranteed by law and always remain at the discretion of the employer.

And in what cases is the employer obliged to pay a bonus if it is not guaranteed by law?

Whether the payment of a bonus is obligatory depends fundamentally on the wording with which the issue of bonuses is settled.

The amount and procedure for calculating bonuses can be specified in the employment contract or a local act of the employing organization - a general regulation on the remuneration system or a separate regulation on bonuses.

If, based on the wording of the procedure for paying incentive payments, it follows that it is classified as a mandatory component of the salary, then we can say yes, the employer is obliged to pay.

In addition, if the employee has fulfilled all the conditions for the incentive in the current period and has not been convicted of violations of labor discipline, there is also reason to say that the bonus is obligatory.

Another case of mandatory bonuses is the substitution of concepts in the text of an employment contract or regulation. If the essence of the bonus implies that its purpose is compensatory, then such payment also becomes guaranteed. For example, a bonus in the form of a double salary for working on a holiday is in its pure form a compensatory bonus, which is also directly established by the Labor Code.

On the contrary, the employer should not provide bonuses when, based on the wording, it follows that this type of payment is voluntary or the employee has performed poorly.

For example, an engineer was suing an employer for a monthly bonus that was unpaid because his bonus points were reduced by 25% for work with deficiencies. The court rejected the claim, arguing that according to the provision, bonuses are a variable part of the remuneration, and not a mandatory one, and the plaintiff did not meet the quality indicators of labor (JSC Moscow City Court from10/30/2017 N 33-40191/2017).

In another dispute between a hired specialist and an employer, the court also did not see the latter’s obligation to pay remuneration. The reason is the same - only management is competent to award bonuses, and the plaintiff’s employment contract did not mention any incentive bonuses at all (JSC St. Petersburg City Court dated November 9, 2017 N 33-22364/2017).

And finally, a bonus is gratitude for the result of the employee’s personal labor participation. Therefore, it is not available to persons on sick leave or on maternity leave.

If he is obliged, but does not pay, should the employee go to court? Or is there somewhere else I can go?

Disagreements regarding non-payment of wages and, accordingly, bonuses fall into the category of individual labor disputes.

With a demand to recover the bonus, the employee can apply to the labor dispute commission (a body similar to an internal court with local competence), if the organization has one, or directly to the court with a claim.

The application must be made to the commission within three months from the date of non-receipt of bonuses, and for the court the statute of limitations for labor disputes of this type is one year from the same moment. If the commission's decision is not satisfactory, the consideration can be transferred to court. The appeal period is ten days, counting from the date of receipt of the written decision.

The commission, although it consists of an equal number of representatives of staff and management, is still not always able to consider the dispute impartially, since it functions under the supervision of the employer. An independent judicial review is more likely to be fair. And as an additional bonus for the employee - complete exemption from paying state duty.

Who has a better chance of winning in court?

The position of the courts, unfortunately for mercenaries and the joy of employers, is not in favor of the former. The reasons for decisions of courts of general jurisdiction in recent years are replete with wording about the optionality of bonuses. This position is firmly established in judicial practice.

However, the prospect of such disputes has been radically changed by a recent precedent in the Supreme Court of the Russian Federation. Thus, the highest body, having considered the dispute over unpaid bonuses, indicated that in such cases it is important to determine the legal nature of the disputed part of the salary (Definition No. 69-KG17-22 of the Supreme Court of the Russian Federation of November 27, 2017). In this case, we are talking about clarifying the purpose of the payment, called a bonus. Either it's compensation or it's incentive. Therefore, workers should never lose optimism.

An employee who intends to sue must first carefully read his employment contract and local regulations, analyze the wording on wages, and compare the conditions with each other. If there is reason to believe that a bonus is obligatory, it is worth keeping copies of local acts, payment orders, and recent salary slips. And only then, with a firm, reasoned position, go to court.

This is exactly the algorithm that experienced Trdat Group lawyers use. Because the goal here is thoughtful assistance to the client, and not an adventurous lawsuit with an unclear prospect.

What will the employee have to prove in court?

There is no universal set of circumstances that must be proven in disputes over bonuses. You need to focus on a specific situation.

However, the employee must be prepared to confirm in court approximately the following:

The bonus is a mandatory part of the salary due to direct instructions in the act;
The payment is compensatory in nature;
Bonuses were systematic: monthly, quarterly;
The employee met the necessary indicators for receiving incentives in the current period, discipline was not violated.

I am an employer. What should I do?

As the generalized judicial practice and, in particular, the recent position of the Supreme Court clearly shows, in the provisions on the remuneration system and unified labor contracts it is worth clearly indicating that the bonus is not guaranteed and always remains at the discretion of management.

Here are some more tips:

Develop detailed rules for rewarding personnel specifically for the activities of your organization. Tie bonuses to actual personal performance of workers and/or organization-wide achievements. Also, write down exactly why the deprivation occurs, so non-payment will be more difficult to challenge;
In the text of local acts and employment contracts, clearly separate salary, allowances and incentives. Vague wording - “no”;
The same division should be applied in payment sheets, and with the most scrupulous approach, you can generally refer to specific clauses of acts and contracts;
Take as a systemic rule that each employee must familiarize himself with the bonus regulations against signature.

To ensure that the bonus procedure you develop performs its protective function well and does not contradict the law, it is better to entrust its regulatory development to a professional.

Labor dispute lawyers in St. Petersburg Trdat Group provide services to organizations and entrepreneurs in the preparation and maintenance of personnel documentation. A reliable lawyer means a reliable business!

in a separate local document (for example, in the Regulations on remuneration, Regulations on bonuses, etc.) (Part 2 of Article 135, Part 1 of Article 8 of the Labor Code of the Russian Federation);

in the order for payment of the premium (Part 1 of Article 8 of the Labor Code of the Russian Federation).

In the documents regulating the procedure for calculating and paying bonuses, indicate the source of payments.

The basis for calculating a bonus is the manager’s order to reward an employee (Form No. T-11) or a group of employees (Form No. T-11a).

The order is signed by the head of the organization. Familiarize the employee(s) with the order against signature (Section 1 of the instructions approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

Situation: is it necessary to make entries about bonuses based on the results of work for the year in the employee’s work book?

No no need.

Bonuses that are provided for by the organization’s remuneration system and are paid regularly do not need to be entered into the work book (clause 25 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). Therefore, if the annual bonus is paid regularly or its payment is provided for in an employment contract, collective agreement or a separate local document on remuneration, do not indicate it in the employee’s work book.

The bonus based on the results of work for the year, which is of a one-time nature, also does not need to be entered into the work book. This is due to the fact that only bonuses related to the labor merits of a particular employee need to be entered into the work book (for example, bonuses for completing a particularly important task). This conclusion can be made by the norms of part 4 of article 66 of the Labor Code of the Russian Federation and paragraph 24 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225. And the amount of the bonus based on the results of work for the year depends on the results of the organization as a whole.

Payment of premium

Bonuses based on the results of work for the year can be paid:

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

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

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

Situation: is it necessary to provide for the payment of bonuses at the end of the year in the accounting policy of the organization for accounting purposes?

Nno, no need.

The law does not say that an organization is obliged to indicate information about the accrual of bonuses to employees in its accounting policies (clause 4 of PBU 1/2008).

Situation: is it possible to pay a bonus based on the results of the year before the end of the calendar year??

The very fact of paying the bonus at the end of the year before its end contradicts the essence of this payment. This is due to the fact that the bonus is paid precisely “based on the results of the past year.” This means that in order to pay such a bonus, the organization must summarize the work for the year. And this can be done no earlier than December 31st.

When paying an annual bonus before the end of the calendar year, an organization may face a number of significant problems. For example, if bonuses are calculated in proportion to the time worked in a year. In this case, if an employee gets sick or goes on vacation (cannot perform duties for another reason), the bonus accrued to him will have to be recalculated. The amount of overpaid bonuses will need to be withheld from the employee. But the organization cannot do this on its own initiative (Article 137 of the Labor Code of the Russian Federation).

A similar situation may arise if the employment contract (Bonus Regulations) provides for conditions under which a bonus is not awarded (for example, the employee has committed a disciplinary offense), and the basis for depriving the employee of a bonus arises after its payment, but before the end of the calendar year.

Therefore, it is better to refrain from paying the annual bonus until the end of the calendar year. That is, you will not have problems withholding the bonus if you pay it based on the results of work for the year on December 31 of the current year or later.

Recalculation of vacation pay

Situation: is it necessary to recalculate vacation pay if, while the employee was on vacation, he was awarded a bonus based on the results of work for the previous year? The billing period and the period for which the bonus was accrued have been fully worked out.

Yes need.

This is due to the fact that when calculating vacation pay, annual bonuses for the past year must be taken into account regardless of the date of their accrual (paragraph 4 of clause 15 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

This means that if a bonus based on the results of work for the previous year is accrued after accrual of vacation pay, then vacation pay will need to be recalculated.

Advice: In order not to recalculate vacation pay, try to accrue remuneration based on the results of work for the year as early as possible. The optimal option is December 31 of the year following which the bonus is accrued. Then there will be no need to do any recalculations.

Accounting

Accounting for annual bonuses depends on when they are paid according to internal documents (for example, the Regulations on Bonuses).

If the payment of the bonus occurs in subsequent reporting periods upon achievement of the corresponding indicators (conditions) in the reporting year, the organization recognizes an estimated liability in the reporting year. This follows from PBU 8/2010.

Make one of two entries:

Debit 20 (23, 25, 26...) Credit 96 subaccount “Estimated liability for payment of remuneration based on the results of work for the year”

- deductions were made to the reserve for the payment of remunerations based on the results of work for the year;

Debit 91-2 Credit 96 “Estimated liability for payment of remuneration based on the results of work for the year”

- deductions were made to the reserve for the payment of remunerations based on the results of work for the year at the expense of net profit.

In other cases, the procedure for reflecting annual bonuses in accounting depends on the sources from which they are paid:

at the expense of expenses for ordinary activities (clause 5 of PBU 10/99);

due to net profit.

When calculating bonuses at the end of the year, make one of two entries:

Debit (20, 23, 25, 26, 28, 29, 44, 08) Credit 70

- the bonus was accrued at the expense of expenses for ordinary activities;

Debit 91-2 Credit 70

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

Make entries using account 91 regardless of whether the net profit of previous years or the current year is used to pay the bonus (including profit for the quarter, half a year, nine months). The fact is that such expenses cannot be reflected using account 84. These will be other expenses that also affect the financial result of the organization. Accordingly, such expenses must be reflected in the debit of account 91-2. Similar explanations are given in letters of the Ministry of Finance of Russia dated December 19, 2008 No. 07-05-06/260 and dated June 19, 2008 No. 07-05-06/138.

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

Personal income tax and insurance premiums

Regardless of the taxation system that the organization uses, for the amount of the bonus based on the results of work for the year, accrue:

contributions for compulsory pension (social, medical) insurance (Part 1, Article 7, Article 9 of the Law of July 24, 2009 No. 212-FZ);

contributions for insurance against accidents and occupational diseases (clause 1 of article 5, clause 1 of article 20.1 of the Law of July 24, 1998 No. 125-FZ).

This rule applies regardless of whether the bonus is provided for in the employment contract or not.

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

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

The amount of the premium will be included in the personal income tax tax base of the month in which it was paid.

For the purpose of calculating personal income tax, bonuses accrued for a period of work of more than a month (including annual ones) cannot be classified as labor costs. This conclusion can be made on the basis of paragraph 2 of Article 223 of the Tax Code of the Russian Federation. It states that the date of receipt of income in the form of wages is the last day of the month for which the income is accrued. And these bonuses are accrued for a period exceeding one month. Consequently, in this case, the date of receipt of income is the day of payment (transfer to the employee’s account) of the bonus (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Make an entry for tax withholding at the time of payment of the premium.

The Ministry of Finance of Russia adheres to a similar position regarding determining the date of receipt of income in the form of bonuses (letters dated March 27, 2015 No. 03-04-07/17028, dated November 12, 2007 No. 03-04-06-01/383).

Situation: is it necessary to charge insurance premiums on the annual bonus paid to an employee who has already resigned? The employee has completed the bonus period (year).

Yes need.

The fact is that insurance premiums are levied on payments accrued to an employee within the framework of an employment relationship. An annual bonus accrued to a person for the period that he worked in the organization is considered a payment within the framework of an employment relationship, since during the bonus period such a relationship still existed. Therefore, even though the employee quit, the annual bonus paid to him after dismissal is subject to insurance premiums in the generally established manner .

This conclusion follows from Part 1 of Article 7 of the Law of July 24, 2009 No. 212-FZ, paragraph 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ and is confirmed by the letter of the Ministry of Labor of Russia of September 2, 2013 No. 17-3 /1450.

The procedure for calculating other taxes depends on the tax system that the organization uses.

Income tax: general procedure

If the bonus is paid out of expenses for the normal activities of the organization, then include it in income tax expenses if the following conditions are met:

the bonus is 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);

the bonus was paid for labor performance (clause 2 of article 255 of the Tax Code of the Russian Federation).

If the annual bonus is paid due to net profit , then it does not reduce the tax base for income tax.

Situation: is it possible to include a bonus paid to a resigned employee as part of income tax expenses? The employee resigned before the annual bonus was accrued. The bonus was awarded for labor performance.

Yes, it is possible if the payment of an annual bonus is provided for in the employment contract with the employee (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation, article 255 of the Tax Code of the Russian Federation).

This position is shared by the tax service and the Ministry of Finance of Russia (see, for example, letters from the Federal Tax Service of Russia for Moscow dated May 5, 2005 No. 20-12/32623 and the Ministry of Finance of Russia dated October 25, 2005 No. 03-03-04/1 /294).

Income tax: accrual method

If an organization uses the accrual method, when expenses are recognized in the form of annual 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).

An example of how bonuses are reflected in accounting and taxation based on the results of work for the year. The bonus is not provided for in the employment contract (paid on the basis of an order from the manager at the expense of expenses for ordinary activities). The organization pays income tax and uses the accrual method

Alpha LLC applies a general taxation system (accrual method). The organization calculates contributions to compulsory pension (social, medical) insurance according to the basic tariff. Contributions for insurance against accidents and occupational diseases - at a rate of 0.2 percent.

On March 30, 2015 (after approval of the organization’s annual reporting), based on the order of the head of the organization, all Alpha employees were awarded a bonus based on the results of work for 2014. The bonus amount is 100 percent of the salary established for the employee. Payment of bonuses based on the results of work for the year is not provided for in employment contracts with employees.

Cashier A.V. Dezhneva, like all other employees, was awarded a bonus based on the results of work for 2014. Dezhneva's salary is 15,000 rubles. The amount of the bonus based on the results of work for the year will be 15,000 rubles. The bonus was paid on April 6.

Dezhneva has no rights to deductions for personal income tax. In March 2015, the accountant reflected the accrual of Dezhneva’s bonus:

Debit 26 Credit 70
- 15,000 rub. - the employee was awarded a bonus based on the results of her work for the year;

- 3300 rub. (RUB 15,000 × 22%) - pension contributions accrued;

- 435 rub. (RUB 15,000 × 2.9%) - social insurance contributions were accrued in the event of temporary disability and in connection with maternity in the Social Insurance Fund of Russia;

- 765 rub. (RUB 15,000 × 5.1%) - contributions for health insurance to the Federal Compulsory Medical Insurance Fund have been accrued;

- 30 rub. (RUB 15,000 × 0.2%) - contributions for insurance against accidents and occupational diseases are calculated from the premium amount.

In April 2015, the accountant reflected the payment of the bonus and the withholding of personal income tax:

- 1950 rub. (RUB 15,000 × 13%) - personal income tax withheld;

Debit 70 Credit 50
- 13,050 rub. (RUB 15,000 - RUB 1,950) - bonus paid.

In March 2015, the accountant included only insurance premiums in the amount of 4,530 rubles in income tax expenses. (3300 rub. + 435 rub. + 765 rub. + 30 rub.), accrued from the premium amount.

The bonus itself is not provided for in the employment contract, so it cannot be taken into account when calculating income tax. In accounting, the bonus is included in expenses in March. Due to non-recognition of the bonus in tax accounting, a permanent difference arises (RUB 15,000) and a corresponding permanent tax liability.

On March 30, 2015, the accountant reflected the occurrence of a permanent tax liability:

Debit 99 Credit 68 subaccount “Calculations for income tax”
- 3000 rub. (RUB 15,000 × 20%) - reflects a permanent tax liability.

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. Such rules are established in paragraph 7 of paragraph 1 of Article 318 of the Tax Code of the Russian Federation.

Situation: can a production organization attribute all bonuses based on the results of work for the year to indirect costs?

No, he can not.

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

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

An example of how bonuses are reflected in accounting and taxation based on the results of work for the year. The bonus was paid out of expenses for ordinary activities. The organization pays income tax and uses the accrual method

The Alpha bonus regulations and employment contracts provide for the payment of annual production bonuses in the amount of 10,000 rubles. to all employees of the organization who have completed their full working period. Bonuses are accrued along with wages in January of the year following the reporting year.

To the head of the workshop V.K. Volkov, like all employees, was awarded a bonus in January 2015 based on the results of work for 2014.

The award was paid on January 30, 2015. The bonus amount will be included in the January tax base.

Volkov has no rights to deductions for personal income tax. In January 2015, Alpha’s accountant reflected the accrual and payment of bonuses as follows:

Debit 25 Credit 70
- 10,000 rub. - an annual bonus was awarded to the employee;

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

Debit 25 Credit 69 subaccount “Settlements with Pension Fund”
- 2200 rub. (RUB 10,000 × 22%) - pension contributions accrued;

Debit 25 Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions”
- 290 rub. (RUB 10,000 × 2.9%) - compulsory social insurance contributions have been assessed;

Debit 25 Credit 69 subaccount “Settlements with FFOMS”
- 510 rub. (RUB 10,000 × 5.1%) - contributions for compulsory health insurance to the Federal Compulsory Medical Insurance Fund are accrued;

Debit 25 Credit 69 “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases”
- 20 rub. (RUB 10,000 × 0.2%) - premiums for insurance against accidents and occupational diseases are accrued;

Debit 70 Credit 50
- 8700 rub. (RUB 10,000 - RUB 1,300) - bonus paid.

In January 2015, Alpha's accountant reduced the income tax base:

for the amount of the accrued premium - 10,000 rubles;
for the amount of insurance premiums - 3020 rubles. (2200 rub. + 290 rub. + 510 rub. + 20 rub.).

Income tax: cash method

Under the cash method, include annual bonuses paid out of expenses for ordinary activities 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 bonuses in the month following the month in which they were accrued. Therefore, deductible temporary differences arise in accounting (clause 11 of PBU 18/02). They lead to the formation of a deferred tax asset (clause 14 of PBU 18/02).

An example of how production bonuses are reflected in accounting and taxation based on the results of work for the year. The bonus was paid out of expenses for ordinary activities. The organization pays income tax and uses the cash method

Alpha LLC applies a general taxation system (cash method). The organization calculates contributions to compulsory pension (social, medical) insurance according to the basic tariff. Contributions for insurance against accidents and occupational diseases - at a rate of 0.2 percent.

The Alpha bonus regulations and employment contracts provide for the payment of bonuses based on the results of work for the year to all employees of the organization. The bonus amount is 20 percent of the established salary. The bonus is accrued along with the salary for March of the year following the reporting year. It is paid within the deadlines established for the payment of salaries for March (i.e. April 6).

Manager A.S. Kondratyev, like other employees, was awarded a bonus in March 2015 based on the results of work for 2014. Employee salary - 10,000 rubles. The amount of the bonus based on the results of work for the year will be:
10,000 rub. × 20% = 2000 rub.

Kondratiev has no rights to deductions for personal income tax. In March 2015, Alpha’s accountant made entries for the accrual of bonuses:

Debit 26 Credit 70
- 2000 rub. - a bonus was awarded to the employee based on the results of work for the year;

Debit 26 Credit 69 subaccount “Settlements with Pension Fund”
- 440 rub. (RUB 2,000 × 22%) - pension contributions accrued;

Debit 26 Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions”
- 58 rub. (RUB 2,000 × 2.9%) - compulsory social insurance contributions have been assessed;

Debit 26 Credit 69 subaccount “Settlements with FFOMS”
- 102 rub. (RUB 2,000 × 5.1%) - contributions for compulsory health insurance to the Federal Compulsory Medical Insurance Fund are accrued;

Debit 26 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases”
- 4 rub. (RUB 2,000 × 0.2%) - contributions for insurance against accidents and occupational diseases are calculated from the premium amount.

In April 2015, the accountant reflected the payment of the bonus:

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”
- 260 rub. (RUB 2,000 × 13%) - personal income tax withheld;

Debit 70 Credit 50
- 1740 rub. (2000 rubles - 260 rubles) - a bonus was paid to the employee.

Contributions to compulsory pension (social, medical) insurance and contributions to insurance against accidents and occupational diseases for March 2015 were transferred on April 6, 2015.

Due to the fact that in March, expenses for premiums and insurance contributions from them were recognized in accounting and not recognized in tax accounting, deductible temporary differences are formed in accounting. They give rise to a deferred tax asset:
(2000 rub. + 440 rub. + 58 rub. + 102 rub. + 4 rub.) × 20% = 521 rub.

In March, the accountant reflected the occurrence of a deferred tax asset:

Debit 09 Credit 68 subaccount “Calculations for income tax”
- 521 rub. - deferred tax asset is reflected.

In the month when the premium and insurance premiums were paid (in April), the accountant wrote off the deferred tax asset:

Debit 68 subaccount “Calculations for income tax” Credit 09
- 521 rub. - the deferred tax asset is written off.

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

simplified tax system

Organizations that pay a single tax on income do not reduce the tax base by the amount of annual premiums (clause 1 of Article 346.14 of the Tax Code of the Russian Federation).

Organizations that pay a single tax on the difference between income and expenses include annual bonuses stipulated by the labor (collective) agreement as expenses. This can be done if bonuses are paid for labor performance. This conclusion follows from subparagraph 6 of paragraph 1, paragraph 2 of Article 346.16 and Article 255 of the Tax Code of the Russian Federation.

Situation: when is an annual bonus considered stipulated by the employment contract?

An annual bonus is considered stipulated by the employment contract if one of two conditions is met:

the employment contract specifies the amount and conditions for calculating bonuses (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 letter dated February 5, 2008 No. 03-03-06/1/81. It is confirmed by arbitration practice (see, for example, decisions of the FAS of the West Siberian District dated April 17, 2006 No. F04-10064/2005 (20874-A27-37), Far Eastern District dated January 25, 2006 No. F03-A51/05 -2/4903).

Include the amount of bonuses based on the results of work for the year into expenses at the time of their payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

An example of taxation of bonuses based on the results of work for the year. The organization applies a simplification, pays a single tax on the difference between income and expenses

Alpha LLC uses simplification. An organization pays a single tax on the difference between income and expenses.

The regulations on bonuses for Alpha and employment contracts with employees provide for the payment of an annual production bonus in the amount of 13,000 rubles. to all employees of the organization who have completed their full working period. The bonus is accrued along with the salary in January of the year following the reporting year. The bonus is paid within the deadlines established for the payment of salaries for January.

In January, storekeeper P.A. Bespalov was awarded an annual bonus. It was paid on February 5th.

The bonus amount will be included in the personal income tax base in February. Bespalov has no rights to deductions for personal income tax.

Personal income tax on the premium amount is equal to:
13,000 rub. × 13% = 1690 rub.

The organization calculates contributions to compulsory pension (social, medical) insurance according to the basic tariff. Contributions for insurance against accidents and occupational diseases - at a rate of 0.2 percent.

The amount of contributions accrued from the premium for insurance against accidents and occupational diseases was:
13,000 rub. × 0.2% = 26 rub.

The amount of contributions for compulsory pension (social, medical) insurance is 3900 rubles, including:

contributions for compulsory pension insurance - 2860 rubles. (RUB 13,000 × 22%);
contributions for compulsory social insurance - 377 rubles. (RUB 13,000 × 2.9%);
contributions for compulsory health insurance credited to the Federal Compulsory Medical Insurance Fund - 663 rubles. (RUB 13,000 × 5.1%).

On February 5, the accountant transferred personal income tax, contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases to the budget.

In February, the accountant took into account as expenses:

bonus amount - 13,000 rubles;
the amount of insurance premiums is 3926 rubles. (26 rubles + 3900 rubles).

UTII

If an organization pays UTII, the calculation and payment of annual premiums 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 and 2 of Article 346.29 of the Tax Code of the Russian Federation).

OSNO and UTII

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

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

An example of bonus distribution based on work results for the year. The bonus was paid out of expenses for ordinary activities. The organization applies a general taxation system and pays UTII

Alpha LLC is engaged in production and retail trade. The production activities of the organization fall under the general taxation system (accrual method). Trading activities have been transferred to UTII. The organization calculates contributions to compulsory pension (social, medical) insurance according to the basic tariff. Contributions for insurance against accidents and occupational diseases - at a rate of 0.2 percent. The accountant includes the amount of contributions in tax accounting as expenses during the period of their accrual.

The accounting policy of the organization states that general business expenses are distributed in proportion to income for each month of the reporting (tax) period.

The Alpha bonus regulations and employment contracts with employees provide for the payment of production bonuses based on the results of work for the year in the amount of 50 percent of the employees’ salary. Bonuses are accrued and paid along with salaries for January of the year following the reporting year.

In January 2015, among other employees, Secretary E.V. was awarded. Ivanova. The bonus was paid to the employee on February 13, 2015. The bonus amount was 12,000 rubles.

Ivanova has no rights to deductions for personal income tax. Personal income tax on the premium amount was:
12,000 rub. × 13% = 1560 rub.

Ivanova is engaged both in the activities of the organization on the general taxation system and in activities transferred to UTII. The accountant distributed the bonus accrued to her by type of activity of the organization.

In January 2015, the total amount of income from all types of activities amounted to 1,000,000 rubles. (without VAT). Income from the activities of the organization under the general taxation system - 250,000 rubles.

The share of income from the organization’s activities in the general taxation system is equal to:
250,000 rub. : 1,000,000 rub. = 0.25.

The amount of the bonus, which relates to the activities of the organization under the general taxation system, will be:
12,000 rub. × 0.25 = 3000 rub.

The amount of the premium that relates to activities subject to UTII is equal to:
12,000 rub. - 3000 rub. = 9000 rub.

In January 2015, the accountant calculated insurance premiums:

1) from the amount of the premium that relates to the activities of the organization on the general taxation system:

to the Pension Fund - in the amount of 660 rubles. (RUB 3,000 × 22%);
to the Federal Social Insurance Fund of Russia in the amount of 87 rubles. (RUB 3,000 × 2.9%);
in the Federal Compulsory Medical Insurance Fund in the amount of 153 rubles. (RUB 3,000 × 5.1%);
for insurance against accidents and occupational diseases in the amount of 6 rubles. (RUB 3,000 × 0.2%);

2) from the amount of the premium that relates to the activities of an organization subject to UTII:

to the Pension Fund - in the amount of 1980 rubles. (9000 rub. × 22%);
to the Federal Social Insurance Fund of Russia in the amount of 261 rubles. (9000 rub. × 2.9%);
to the Federal Compulsory Medical Insurance Fund in the amount of 459 rubles. (RUB 9,000 × 5.1%);
for insurance against accidents and occupational diseases in the amount of 18 rubles. (9000 rub. × 0.2%).

In January 2015, the accountant took into account the following in income tax expenses:

labor costs - in the amount of 3,000 rubles;
other expenses (insurance premiums) - in the amount of 906 rubles. (660 RUR + 87 RUR + 153 RUR + 6 RUR).

The organization transferred the entire amount of insurance premiums for January on February 13, 2015. The Alpha accountant reduced the UTII calculated based on the results of the first quarter by 2,718 rubles. (1980 rubles + 261 rubles + 459 rubles + 18 rubles).

The award is mentioned in Article 129 of the Labor Code of the Russian Federation. The law establishes it as a payment of an incentive nature. It can be part of the salary of the staff of the enterprise (organization). The law imposes on the employer the obligation to develop a remuneration system at the enterprise, as well as the rules for its application, in agreement with this process with representatives of the workforce. As for enterprises of state or municipal ownership, the employer is guided by recommendations that are developed by a special commission every year in accordance with 161-FZ of 2002. Based on the results of developing recommendations, a protocol is drawn up.

The procedure for calculating and paying bonuses

Each employer must have an internal document that contains a description of the applicable remuneration. The document may contain rules for calculating the components of wages for employees of the enterprise. The development, drafting, and implementation of an internal document into the work of an enterprise can significantly simplify the text of an employment contract. The employment contract may not list the algorithm for calculating wages to employees: the document may contain a link to the internal act of the enterprise. Bonuses at an enterprise can be annual, quarterly or one-time. The first two types of bonuses are regular.

Procedure for paying a one-time bonus

A one-time bonus is a monetary remuneration given to an employee in order to stimulate further work. This action of the employer remains outside the scope of remuneration, which is of a regular nature. A one-time bonus cannot be considered standard remuneration. Its difference from other types of bonuses, for example quarterly remuneration, is that the one-time payment does not have a regular basis. The reason for receiving it can be any event in the company, or the achievement of high results in work by a specific employee.

A one-time bonus can be included by the employer in the system for calculating a person’s wages, as well as vacation pay. One-time remuneration is regulated by internal regulations adopted by the enterprise, a collective agreement and is calculated in the employee’s salary structure. But it does not apply to mandatory payments, since it is established for a specific person or group of people who have achieved high results in their work.

The one-time bonus is based on documents that regulate labor relations in a particular company. Such documents include:

collective agreement;
contract of employment;
regulations governing wages in the company;
other internal acts.

The company can independently develop a document that contains the rules for awarding bonuses to employees. The main condition is that the internal act does not contradict the collective agreement or the laws of the Russian Federation. Thus, the following issues are addressed in the company’s internal document or existing bonus regulations:

conditions for issuing the award;
bonus amount;
calculation procedure;
issuance procedure;
circle of persons subject to bonuses;
sources of bonuses.

The one-time bonus must be clearly calculated. It is the employee's income and therefore subject to tax. The issuance of monetary remuneration is reflected in the accounting documentation. The employer can assign a one-time incentive in the form of a fixed amount or an amount calculated as a percentage of the salary received by an individual employee. The fixed amount of a one-time bonus can be determined on the basis of one of the internal acts adopted by the enterprise (organization).

To calculate the one-time bonus, simple rules are applied. If the bonus is fixed, then the employee’s monthly salary is added to it. For example, bonus 5000, salary 15000. The total is 20000. We multiply this amount by the bonus factor. It is different, it all depends on the specific region where the recipient lives.

If the bonus is set as a percentage of the employee’s salary, then it is necessary to understand how much the percentage of the salary assigned by order of the employer will be. The percentage is added to the employee's salary paid to him for the month.

The decision on a one-time payment is made by the employer. But the amount and the algorithm for issuing it are regulated by law. In particular, Art. 144 Labor Code of the Russian Federation.

Thus, the head of the department where the recipient works determines the criteria by which the payment process takes place. For example, the head of a department can write a memo justifying the need for payments, or create another document equivalent under the law. The amount of the bonus issued is agreed upon with the head of the financial department. Data for the purpose of making a final decision is transferred to the highest official of the enterprise. He must sign a document, which is then transferred to the organization’s accounting department, where the reward is issued.

An order to issue a bonus on a one-time basis cannot be drawn up arbitrarily. It must be in the form T-11 or T-11a. The form was developed by Goskomstat in 2004. The award order must reflect the following points:

first and last name of the employee;
employee personnel number;
employee's position;
name of the department where he works;
incentive amount;
type of award;
bonus amount.

Deadlines for payment of annual bonus

A year-end bonus can be paid on the basis of an employment contract, a collective agreement, or an internal document, for example, a regulation on remuneration. Payments are made by order of the head of the organization. The order has the form T-11 and T-11a.

The terms for payment of the annual bonus are determined by law, in particular, in Article 136 of the Labor Code of the Russian Federation. The annual bonus must be paid to the company's staff (designated employees) within 15 days from the date of its accrual. During these 15 days, employers can set any date for issuing the bonus. For example, these could be days:

the last working (calendar) day of the outgoing year simultaneously with the payment of wages;
the day after the founder of the organization accepted internal reporting;
day after submission of annual reports.

If the employer violates the terms of payment of the annual bonus, penalties are imposed on him.

Terms of payment of monthly premiums

Monthly bonuses, based on the meaning, are paid based on the results of the month worked by the employee. The employer analyzes the labor productivity of the departments, then makes a decision on whether to provide bonuses to its employees. Payment of such bonuses is made no later than the 15th day of the month following the worked month. The scheme is not simple for employers with a large staff of employees, that is, managers of large enterprises. It is difficult to determine the performance of each of the departments operating in a large enterprise in 15 days. Therefore, there is often a delay in premiums of 1-2 months. But this no longer complies with the law; the employer bears administrative liability for violations.

Employers sometimes do not have time to analyze the work results of their employees. Consequently, the accrual and payment of bonuses are delayed. Often, because of this, employers resort to schemes for transferring bonuses to other periods, which should be reflected in local regulations. Such actions of the employer will not be legal, since the Labor Inspectorates are not loyal to this process if they discover such a scheme. In addition, these schemes are an additional burden on accounting.

Quarterly bonus payment terms

Quarterly bonuses under Article 136 of the Labor Code of the Russian Federation are paid no later than the 15th day of the month following the month worked.

Terms of payment of bonus upon dismissal

The remuneration system adopted at enterprises or organizations forms wages, making up this payment in several parts. One of these parts is the bonus. This payment is of an incentive nature. Most bonuses, excluding one-time remuneration, relate to regular payments. The rules for calculating bonuses must be reflected in the employer’s internal act, collective agreement, Regulations on remuneration, Regulations and incentives, etc. If an employee is deprived of the right to receive a bonus, this must be reflected in the employer’s internal document.

The bonus is accrued after the end of the period to which it is associated. In relation to an employee dismissed from his place of employment, the payment of the bonus occurs after the dismissal. If the bonus is part of the salary, dismissal cannot deprive him of his right to receive the bonus. The bonus can be accrued after dismissal, but for the period when he worked in a specific enterprise (organization). This provision follows from the Letter of the Ministry of Finance of 2005, numbered 1/294. Article 140 of the Labor Code of the Russian Federation states that full settlement with the employee must be made on the day of his dismissal, the bonus must be paid after dismissal. This is not a violation of the law.

The conditions for calculating a bonus after a person’s dismissal are:

the person’s work during the period for which remuneration is calculated;
fulfillment by the former employee of all production indicators, the validity of his receipt of remuneration;
the absence in the internal regulatory act of reasons that prompted the employer not to provide bonuses to the dismissed person.

If an employer refuses to pay a bonus after dismissal, this is illegal. The employee must understand this and immediately contact the boss. If the employer does not meet halfway, that is, does not fulfill its legal obligations towards the former employee, the latter has the right to seek protection in court.

Having defended his rights in this body, he will receive the remuneration due to him. The employer will need to additionally pay legal costs, and possibly moral damages to the former employee if he names it in the claim.

If a person quits his job of his own free will, the procedure for paying the bonus is simple:

The employee submits a resignation letter in writing. In it he indicates the terms of dismissal.
This document is signed by the boss.
The application is registered.
The dismissal order is printed.
The order is registered.
The employee reads the order.
Wages are calculated, as well as compensation to the employee related to unused vacation, if it is due in this case.
The employee is issued a work book.
The person signs that he has received a work book.
The employee is given a pay slip.

Based on the fact that the employee subject to bonuses is fired, payments are calculated depending on the type of incentive. For example, incentives can be regular, annual, or one-time. In addition, depending on the period worked, which relates to the time he performed his job duties. If a person is fired due to failure to fulfill job duties, the employer can legally deprive him of bonuses.

Bonuses must be paid to employees who are voluntarily dismissed. The employer's refusal to do this cannot be considered legal. Therefore, it can be appealed to the Labor Inspectorate and in court. However, the employer may not pay bonuses to the dismissed employee for the period of his work in the organization or enterprise. But this only happens if the employee fulfilled his duties in good faith, which means there are simply no grounds for refusing to pay bonuses.