Monthly bonus. Bonuses: taxation and registration

Labor Code Bonus it is determined only by general concepts about what a bonus is, what is its role in remuneration and what documents justify the inclusion of a bonus in this payment. The obligation to develop detailed bonus rules and establish the procedure for paying premium TCs of the Russian Federation is assigned to the employer. Consider what needs to be provided for in these rules so that the payment of the bonus does not raise questions among the inspectors.

  What is a premium (definition according to the Labor Code of the Russian Federation) and how does it relate to salary

The concept of a prize is present in Art. 129 of the Labor Code of the Russian Federation, where it is mentioned in the number of incentive payments, which may be one of the parts of the salary. That is, a bonus is an incentive payment included in the structure of the applied system of remuneration for labor.

The employer must develop the structure of the wage system and establish the rules for its application, having agreed with the representatives of the labor collective (Article 135 of the Labor Code of the Russian Federation). When developing this system for the PMU and MUP teams, it is also necessary to be guided by uniform recommendations approved for the next year by the Russian tripartite commission for the regulation of social and labor relations. For 2017, the decision of this commission on the adoption of such recommendations is enshrined in protocol No. 11 of 12.23.2016.

Thus, the employer must have an internal document containing a description of how to apply for the remuneration of the staff of the system (salary structure of employees). This document may simultaneously contain a description of all the rules established for the calculation of each of the components of the salary. But it is also possible to develop independent normative acts (regulations) for each component of wages.

Since 2017, small labor collectives (microenterprises) have been allowed not to create internal regulations governing labor law issues (Article 309.2 of the Labor Code of the Russian Federation). However, the adoption of such a decision requires detailed registration of all the rules for payroll in an employment agreement with each of the employees. Moreover, for the preparation of this document should be used in its standard form. This form has already been approved by Decree of the Government of the Russian Federation of August 27, 2016 No. 858.

An internal document that is being developed for the collective as a whole (or for the greater part of it) allows us not to list in detail all the rules of the wage set for it in a labor agreement with each employee, but to limit ourselves to referring to a number of internal acts. Therefore, the creation of such acts significantly simplifies the execution of employment contracts. Moreover, normative acts can remain unchanged for several years. And the labor costs for their development and adoption, even for microenterprises, may turn out to be noticeably smaller than the inclusion of all the details related to payroll in each labor contract.

  We establish bonus rules: in a single regulatory act or in an employment contract

So, the bonus rules should be defined:

• in a single internal regulatory act - when they are established for the entire staff of employees (or most of its members);
• in an employment agreement with a specific employee - when it comes to individual terms of bonuses or when the employer, which is a microenterprise, has decided not to create internal regulations governing labor law issues.

In the normative act on bonuses, it is necessary to reflect:

• description of the types of premiums applied;
• with what frequency bonus of each type will be charged;
• the circle of employees to which this or that type of bonus will belong;
• specific indicators, the fulfillment of which gives rise to the right to accrue bonus regular nature;
• structure of bonus indicators and a system for evaluating them;
• a description of the algorithms for calculating bonus amounts due to each individual employee, based on the assessment indicators performed by him;
• the procedure in which consideration of bonus indicators is carried out in relation to each of the employees;
• grounds regarded as a reason for deprivation of bonuses;
• the procedure, the application of which will allow the employee to challenge the results of the evaluation of his work for the bonus period.

Information of a similar nature will need to be given in the labor agreement with a particular employee, if the employer does not develop internal regulatory acts or the conditions for bonuses for a particular employee are individual. The latter may be the case, for example, for senior managers.

According to the regularity of the payment of bonuses included in the salary system, they are divided into accrued and paid:

• Regularly for any specific period (month, quarter or year). All the grounds for their calculation and calculation rules are contained in the internal bonus act. Upon the occurrence of such grounds, the payment of such a bonus becomes mandatory, and any special decisions for its calculation are not required.
• Irregular - they are associated with the achievements of individual employees that arise periodically. The appearance of the employee's right to such a bonus should be justified by a separate document, usually drawn up by his immediate supervisor.

  Justification for accruing quarterly bonus to employees: an example

The basis for accrual and payment of regular bonuses is most often the employer’s performance, measured by the financial and economic indicators of its activity, formed over the corresponding period, in general. That is, according to the results of the successful work of the entire team, which, accordingly, requires the encouragement of the workers forming this team.

The wording of the rationale for bonuses may look, for example, as follows: “For fulfilling the planned indicators of production and sales for the quarter”.

Those employees will receive this bonus, to whom it must be accrued in accordance with the current internal bonus act, except for those deprived of the right to receive it for the period under consideration on the grounds contained in the same act. The results of the distribution of the award will be approved by the head of the employer. Based on this statement, an order for the payment of the bonus will be issued containing a single general justification for the payment, and a list of names of specific employees with the amounts due to them.

  For which the employee is paid an award individually: wording of the basis for promotion

Wording justification for employee bonusespaid irregularly will depend on the composition of the specific labor achievements of this individual employee. For example, for a sales manager, there may be a promotion with the wording “For early fulfillment of the planned sales volume for a month”.

The results of a particular employee are evaluated, as a rule, by his immediate supervisor. Having revealed the fact of the occurrence of the right to the award, he draws up a submission (official note) on its accrual in the name of the employer's leader. In case of a positive resolution of the head of the employer, a separate order will be issued on this document in respect of the employee to pay him a bonus.

  Features of premium payment periods

The Labor Code of the Russian Federation establishes restrictions on the timing of payment:

• salaries (and, accordingly, advances on it) and vacation pay (Article 136);
• calculation upon dismissal (Art. 140).

There are no mentions of premiums in connection with the terms of payment in the Labor Code of the Russian Federation. At the same time, the bonus, which is part of the salary, may be paid at intervals that differ from the frequency of salary payment. In this regard, the Ministry of Labor of Russia in the information dated 09/21/2016, posted on its website, recommends indicating in the local normative act on bonuses not only the month of bonus accrual, but also the month or a specific date for its payment. If only the month of payment is indicated, this will mean that the bonus must be paid no later than the 15th day of the specified month.

If the normative document does not specify the month of payment of the premium, but there is an indication of the timing of its accrual, then the bonus must be paid before the 15th of the month following the month of accrual of the premium (letter of the Ministry of Labor of Russia dated 08.23.2016 No. 14-1 / В-800).

  Premium and estimated liability for its payment

The need to recognize premiums as an estimated liability arises in a situation where, at the time of preparation of the accounts, it is already known that for the period to which these reports are devoted, the employer has an obligation to pay the premium and its amount is known (subparagraph “a”, paragraph 2, paragraphs 4-6 PBU 8/2010, approved by order of the Ministry of Finance of Russia dated December 13, 2010 No. 167n).

Most often, this need arises with respect to the premium accrued for the year, as it is tied to the mandatory annual reporting (letter of the Ministry of Finance of Russia dated 01.22.2016 No. 07-04-09 / 2355).

This obligation should be reflected at the end of the reporting period as part of the reserves for future expenses in correspondence with ordinary expense accounts (clause 8 of PBU 8/2010):

Dt 20 (08, 23, 25, 26, 29, 44) Ct 96.

The amount of this obligation will also include insurance premiums compulsory for calculating the amount of the premium, since the obligation to pay them will arise simultaneously with the obligation to pay premiums.

When paying the premium next year, its value will be written off, respectively, by posting:

Dt 96 Ct 70.

And the amount of insurance premiums intended for payment will be reflected as:

Dt 96 Ct 69.

In the balance sheet, the amount of estimated liabilities recognized at the end of the year will be reflected in the section of short-term liabilities in line 1540. The amount of the created estimated liabilities may reduce the income tax base if this is enshrined in the taxpayer accounting policy (Article 324.1 of the Tax Code of the Russian Federation).

A legal entity may not recognize a prize as a value obligation:

• being credit organizations or government agencies (paragraph 1 of PBU 8/2010);
• who can use the simplified methods of accounting and reporting (paragraph 3 of PBU 8/2010).

  Summary

The Labor Code of the Russian Federation defines the premium as one of the types of incentive part of the salary. The decision to include bonuses in salaries should be fixed in an internal regulatory document. The employer also develops the rules for calculating bonuses independently. The grounds for the payment of fees and the frequency of their accrual may be different. In terms of payment periods, bonus ones have their own peculiarities. Most employers have an obligation to reflect in the accounting statements of the estimated liability for the premium.

"Accounting and Personnel", 2008, N 8

Cash bonuses: registration, accounting, taxation

Many employers include in the regulation on the remuneration system, collective or labor contracts conditions for various bonuses and incentives that they are obliged to pay to workers in a given situation. Well, the accountant needs to prevent mistakes in accounting and taxation of these payments.

Any bonus is an employee incentive. And you can encourage a person for the current labor successes, and, for example, for the fact that he has been working for many years in the company and celebrates the anniversary. You can simply express your good attitude to a good employee and pay him a certain amount of money as a congratulation on some important event for him - graduation, wedding day, birth of a child ... Probably the only employee for whom the emotional side of the issue leaves in the background - accountant. It is important for him not to make a mistake in accounting and taxation of bonuses. And for this, clearly distinguish what type each premium payment relates to.

What are the awards

Prizes paid by the organization can be divided into two types: bonuses for production results (incentive and incentive) and non-production bonuses (incentive and congratulatory) (Article 191 of the Labor Code of the Russian Federation).

The first type includes bonuses that are paid for labor (for example, monthly, quarterly, for overfulfilling the plan, saving materials, etc.). They are part of the wage system (salary). Indeed, according to Art. 129 of the Labor Code of the Russian Federation, wages are all payments to the employee for the performance of his labor duties.

The second type includes bonuses for holidays and memorials of the company and employees, for professional holidays, etc. Such one-time salary payments are not. The signs by which these two types of bonuses are distinguished in practical life are given in the table:

How to account for premiums

Premiums of a production and non-production nature in accounting reflect differently (see table 2). Premiums paid as part of wages are charged to cost. When accruing in accounting do the following:

The debit of one of the accounts of cost accounting (20, 25, 26, 28, 44) Credit 70 "Settlements with staff for remuneration"

Accrued production bonus to employees.

Sources of non-production payments may be two: profit of the reporting period, obtained from the current activities of the organization, and retained earnings of past years. If the award is paid by the decision of the founders or by order of the director with authority from the profit of the reporting year, then the amount of payment should be attributed to other expenses (paragraph 11 of PBU 10/99). Non-production payments can be accounted for both on account 70 “Settlements with personnel for remuneration of labor”, and on account 73 “Settlements with personnel for other operations” - according to the decision of the company, which is enshrined in the accounting policy for accounting. In accounting, make out the posting:

Debit 91 "Other expenses" Credit 70 (73)

The non-production bonus is included in other expenses.

The profit remaining in the organization after paying all taxes is managed by the owners of the organization. The decision to pay premiums from profits, as a rule, is taken at the end of the reporting year. In accounting do the posting:

Debit 84 "Retained earnings (uncovered loss)" Credit 70 (73)

Non-productive bonus paid to employees.

Non-production bonuses are not taken into account in tax expenses. Therefore, constant differences are formed between accounting and tax accounting. They are reflected in accounting if the organization applies PBU 18/02 “Accounting for the calculation of corporate income tax” (Order of the Ministry of Finance of Russia of November 19, 2002 N 114н).

What taxes are accrued when paying bonuses?

An employment contract in accordance with the organization’s system of remuneration for an employee establishes a salary. The systems of remuneration and bonuses are established by a collective agreement, agreements, internal local regulatory acts (Article 135 of the Labor Code of the Russian Federation). One-time, "congratulatory" prizes, as a rule, are not included in such documents. But many organizations do this, which leads to certain tax consequences.

Income tax

Production bonuses are labor costs. Their economic feasibility is obvious: a person exceeded the plan, saved materials. And for this he received a prize. It is important that the internal documents on bonuses for labor specify specific criteria that an employee must achieve in order to receive remuneration, and the corresponding amounts ("for what", "how much"). Vague language should not be used, for example, “for conscientious performance of official duties”. After all, this is one of the conditions of the employment contract, and for this the employee receives a salary. Therefore, there is a risk that such income tax examiners will be excluded from tax expenses. What should I pay special attention to?

Many organizations believe that if all the bonuses that an employee can count on (and non-production ones too!) Are included in a collective or labor contract, then they can be safely attributed to expenses. They justify this by the fact that the list of payments that are labor costs is open (Clause 25, Article 255 of the Tax Code of the Russian Federation). And for the recognition of labor costs, Art. 255 "Labor costs" of the Tax Code requires that payments be made on the basis of contracts. The mistake of this approach is that, apart from other articles of the Code, Art. 255 cannot be considered.

First, labor costs relate to costs associated with production and sale (subparagraph 2, paragraph 2, article 253 of the Tax Code of the Russian Federation). Secondly, any expenses of the taxpayer should be economically justified and aimed at generating income (paragraph 1 of article 252 of the Tax Code of the Russian Federation). A non-productive bonus is not a reasonable expenditure on labor remuneration: such a bonus is not an accrual related to the working regime or working conditions. This is also noted by financiers (see Letter of the Ministry of Finance of Russia dated October 17, 2005 N 03-03-04 / 1/277) and tax authorities (see Letter of the Federal Tax Service of Russia for Moscow on April 5, 2005 N 20 -12/22796). The Ministry of Finance also spoke about congratulatory prizes: such payments are not related to the fulfillment by employees of their labor duties (Letter of the Ministry of Finance of Russia dated November 23, 2005 N 03-05-02-04 / 202).

Therefore, regardless of whether a non-production bonus is provided for in labor (collective) contracts or not, it is impossible to take it into account when calculating profit (paragraph 21 of article 270 of the Tax Code of the Russian Federation).

UST and pension contributions

The accrual of the amount of the unified social tax premiums and mandatory pension insurance contributions paid to employees directly depends on whether these bonuses are included in income tax expense or not. If the premium is included in labor costs, it is necessary to accrue UST and pension contributions, but if not taken into account, it is not necessary (paragraph 3 of article 236 of the Tax Code of the Russian Federation, paragraph 2 of article 10 of the Federal Law of December 15, 2001 N 167 -FZ).

Does this rule always work?

It is not for nothing that tax inspectors check taxes separately: profit - separately, UST - separately. And if the wording of the employment contract or the order of the director is not enough to recognize the payment in tax expenses, then this is enough to accrue UST.

"ESNschiki" are looking for any reason to recharge their tax. They believe that if the payment is mentioned in the employment contract, then it is a payment for labor, which means that it is subject to UST. For example, in one order, mutually exclusive concepts were combined - "... for many years of conscientious work on the occasion of the 50th anniversary ...", this award was not charged to expenses and the UST was not charged. But if the company will be checked according to the unified social tax, a tax will be charged on it: the wording refers to labor. Therefore, in order to protect yourself from additional UST on payments that are not included in the tax base for profit, there should be no mention of labor in the formulations providing for these payments. It is also not necessary to include them in the labor or collective agreement.

Injury Contributions

There are no particular difficulties with contributions to the FSS of the Russian Federation for compulsory insurance against industrial accidents and occupational diseases. Those bonuses that are paid for labor must be included in the calculation base.

As for non-productive bonuses, we must proceed from the following. If the type of payment is included in the closed List of payments for which insurance premiums are not charged to the FSS of the Russian Federation, then it is not necessary to include them in the calculation base for “injury” contributions. Recall that this List was approved by Decree of the Government of the Russian Federation of July 7, 1999 N 765. It is not necessary to tax contributions with a one-time payment, which is not provided for by either a labor or collective agreement and paid out of profit. But if the non-production bonus is provided for by the internal regulatory documents of the company, then the "injury rate" contributions should be accrued on it. Inspectors from the Social Insurance Fund consider that if the employer is obliged to pay it and this is confirmed by the collective agreement or the regulation on the remuneration system in the company, then regardless of its nature, the payment is a payment for labor, and therefore subject to contributions.

Regardless of why or in connection with which the bonus has been paid, the personal income tax should be calculated and withheld from this amount (Clause 1, Article 210 of the Tax Code of the Russian Federation). And to transfer it to the budget on the same day when the money for the payment of premiums is received at the bank (clause 6 of article 226 of the Tax Code of the Russian Federation). Information on taxation of cash bonuses is presented in the table:

Employers often try to stimulate the activities of their employees through various types of remuneration and bonuses.

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The article talks about various types of such incentives, the conditions for their application, regulatory regulation, reflection in the documents of the organization and in taxation.

The concept

There is no significant difference between bonus and reward.

Both bonus and remuneration are considered ways of material incentives for employees.

They differ in source and frequency:

• The source of the bonus payment is the wage system. Bonuses are usually paid regularly as part of monthly salary payments. In labor relations, they are considered a reward for good results, including overfulfilment of work standards or high quality.
• Remuneration is made once or periodically depending on the result of the employee’s labor.   The decision on it is taken individually and it is not tied to periods of salary payment. Most often it is paid annually.

Purpose and essence

The purpose and essence of the award follow from the concept.

A bonus should be understood as a cash payment for additional or improved labor results, which is paid regularly from the same sources as wages.

Prizes are used as a factor in moral and material incentives for workers to achieve higher indicators in terms of quantity or quality of activity.

Often they are used to attract or retain qualified or conscientious employees, to enhance their morale.

The awarding of bonuses to employees is considered a voluntary decision of the organization’s management.

And if the authorities decided to reward people, then this must be done thoughtfully from a managerial and legal point of view in the form of relevant orders, regulations and instructions.

Some aspects of the appointment, including the bonus provision, will be discussed below.

Normative base

The issues of appointments and payment of bonuses are not specified in the legislation. It is based on and.

Article 129 states that bonuses are considered incentive payments that are part of the salary structure, and according to Article 191, the employer has the right to reward employees for fulfilling their duties. But he is not required to appoint them. At the same time, refusing to pay the well-deserved looks illogical.

Also, a bonus can be paid for some achievements.

Since laws regulate only the general principles of payment, specific situations are usually stipulated in collective agreements and in local regulations, for example, in the orders of management.

Very often, the source of concretization is a special provision issued by an organization or private individual.

Types of bonuses and employee benefits

Which are there? Classification

There are three classifications of types of bonuses:

• by type of merit;
• by frequency;
• by sources of payment.

Merit classification is presented in the table.

According to the frequency of such prizes:

• One-time. They are paid once;
• Monthly and quarterly. They are received at the indicated time intervals;
• Annual. Assigned at the end of the year.

According to sources, these types are distinguished:

• Funded from ordinary costs. They are included in the standard costs of the traditional activities of the organization.
• Recorded for other expenses.
• Accrued from profit.

Note that there are several types of one-time bonuses.

They are awarded either for high results of labor activity, or when certain events, holidays, etc.

One-time bonuses are often considered synonymous with one-time bonuses. Therefore, different types of lump-sum bonuses are considered payments that are tied to certain events, high results or circumstances.

Similarities and differences (comparison table)

The general and unique features of premiums issued on the basis of different criteria are indicated in the Table.

General procedure for accrual and registration

The general accrual principle is indicated in. It provides for the right of the employer to create a bonus system, which is recorded in collective agreements, agreements, local regulatory acts in accordance with the law.

Bonus payments to employees of federal budgetary institutions are determined by special guidelines. Other organizations are developing collective bargaining agreements that establish general provisions. And the procedure itself, indicators, circumstances, as well as the size and other aspects of bonuses are described in the regulation on it or part of the general regulation on remuneration.

Mentioned documents are considered local acts. They can also be specified in employment contracts.

The specific payment of bonuses is regulated by an order for the organization issued on the basis of the accepted bonus system, which consists of the following:

• quantitative or qualitative indicators of bonus;
• necessary requirements;
• amounts
• designations of individuals or groups of recipients;
• appointment time intervals;
• grounds.

Bonus indicators are determined by the characteristics of the organization and employee.

Features are understood as the conduct of actions or behavior without which the prize will not be assigned.

For example, safety precautions.

Amounts can be any. They are determined in the form of a fixed amount or as a percentage of the main monetary reward.

Time depends on the organization of labor. The basis is an order or other order for the payment of premiums.

What documents should organizations be reflected in?

All these documents have already been mentioned above.

Recall them in the list:

• guidelines for budget organizations;
• collective bargaining agreements;
• employment contracts;
• orders;
• bonus provisions;
• agreement;
• other papers.

How to reflect in the bonus provision?

The provision on bonuses can be general for all organizations or separate for a unit, workshop, department.

  It should contain the following items:

• destination indicators;
• conditions;
• amounts
• periodicity;
• calculation procedure;
• violations that reduce their size;
• various payments, which are not covered by the accrual of bonuses.

• general principles;
• types and indicators of bonus;
• calculation procedure;
• conclusion.

Attached to the article is a sample bonus provision adopted by one of the Russian organizations. It contains very detailed relevant standards.

In this context, the award can be considered as one of the types of long-term staff remuneration.

And the employee will know that today and in the foreseeable future, the enterprise encourages such and such results of labor or other activities.

Taxation

According to tax law, the payment of bonuses is considered as part of the cost of profit.

In Art. 25 of the Tax Code of the Russian Federation provides a list of goals for using premium funds. And the 225th article of this code regulates the reduction of the tax base by the amount of bonuses.

Bonus costs are included in labor costs in such cases:

• exclusive accrual of bonuses for the results of professional activity;
• a clear indication of the conditions for receiving this remuneration in a collective or employment contract.

Otherwise, the document refers to article 270 and is considered as compensation for activities not provided for by labor duties.

Funds for such bonuses are taken from special funds or from net profit.

Conclusion

The types of premiums depend on the criteria by which they are classified.

Bonuses for subordinates is a common practice for domestic enterprises. The types of bonuses play an important role in accounting for premiums and their taxation. The head of the company, as well as accounting staff, must be informed about the types of bonuses and their differences.

The concept of the award, its regulatory framework

A prize is a special payment in financial or in-kind equivalent that is assigned to an employee in addition to his basic salary. It is understood that bonus amounts are a reward for achievements in certain areas, often for performance in production activities.

Bonuses also act as a way to stimulate workers to achieve the maximum result from their labor.

The procedure for payment of bonuses at the enterprise is regulated by the local regulatory document - the Regulation on bonuses. This process may also be subject to regulations. In the case when the head of the company decides to establish a special individual bonus procedure, the specific labor agreement with the employee will be the regulatory document, in relation to which the procedure for issuing incentive funds is established.

The managerial staff is obliged to accrue those bonuses that are established in regulatory documents or labor agreements with employees. Most often, additional funds receive such groups of subjects:

• Direct management - for the performance of their labor duties in general;
• The governing apparatus (deputies and secretaries) - for the performance of their labor duties as a whole, as well as for the outstanding achievements of specific working departments and individual labor entities;
• Employees in the departments for personal achievements.

The main regulatory document for premiums at the state level is the Labor Code of the Russian Federation. So, premiums as such are mentioned in Art. 129 of the Labor Code of the Russian Federation. The very definition of a concept is contained in Art. 191 of the Labor Code of the Russian Federation, the position is fixed therein, according to which the bonus can be paid by the employer, but it is not a mandatory category.

The legislator does not provide for a specific procedure for the payment of premiums. A similar procedure should be regulated locally. The considered position is recorded in Art. 135 Labor Code of the Russian Federation.

Based on Art. 193 of the Labor Code of the Russian Federation, an employee cannot be deprived of a bonus if he has committed a disciplinary offense. In this case, disputed cases about the volume and procedure for issuing incentive funds are regulated by Art. 381 of the Labor Code of the Russian Federation.

The main types of bonuses, their differences

All existing types of premium funds are classified according to various criteria. In particular, the types of premiums are divided on the basis of the following classification features:

All provisions regarding the payment of bonus funds should be located in local regulations. In particular, information on the types of bonuses is in the bonuses clause.

The main difference between all classification features is considered the frequency of bonus accrual. In particular, it is legitimate to provide employees with bonuses based on the fixed period in a local regulatory act or in a specific labor agreement with an employee.

So, most of the bonuses are paid regularly and have no specific grounds. Frequency is considered to be the factor that has the greatest influence on the accounting for premiums, since the method of calculating the wages of an entity also depends on periodicity. Based on paragraph 15 of the RF PP № 922 dated 12/24/2007. “On the features of the procedure for calculating the average salary”, there are such methods of accounting for bonus funds:

1. If the bonus is accrued every month, the payments in question will be taken into account in the month when they were accrued, but no later than one month after. It is understood that for the annual reporting period it is impossible to take into account more than 12 premiums. At the same time, the order of their issue does not matter: on a specific day of the month or funds are issued to the employee once every 2-3 months at once for several periods.
2. If the premium is accrued quarterly, they are also counted only once. That is, for a year of quarterly bonuses, an employee can have only 4.
3. If the prize is issued once a year, then it is taken into account at any time, regardless of the date of calculation of funds. For example, if an employee made a vacation in April 2017, and the annual bonus for 2016 was calculated only in May 2017, the head of the company is required to recalculate the vacation funds and provide the subordinate with an unpaid amount.

The grounds for accruing various types of bonuses to employees

The most common reason for awarding employees an award is responsible work performed without violating safety rules and production specifics.

The meaning of the award for excellent work is to encourage the already achieved high results, as well as to encourage each individual employee to work harder in order to achieve maximum productivity. Moreover, these provisions are used by employers as two separate grounds for calculating additional funds.

1. The incentive type of bonus is most often paid with fixed frequency. It is assumed that the employee does not commit disciplinary offenses and fulfills the planned development in full. When an employee takes any illegal action, management has the right, on this basis, to stop the regular payment of the premium or any part thereof, subsequently resuming the procedure. In fact, such a bonus is an essential part of earnings.
2. An incentive type of award is assigned to an employee if, in addition to complying with disciplinary rules and labor protection requirements, he achieved outstanding results in the production plan. In particular, the most common reason for such a bonus is an additional payment for overfulfillment of the plan.

Taxation of various types of premiums

The type of bonus due to employees depends on whether it is possible to write off the amount in question for the costs of the enterprise, which will further reduce the profit margin. These types of bonuses include:

1. Regular bonuses awarded to employees for excellent work are included in costs to reduce profits. In the event of a dispute, the manager will have to provide the tax inspector with a sufficient evidence base on the legality of including the bonus in labor costs.
2. Amounts that cannot be attributed to costs in order to reduce the amount of profit. Such bonuses are considered payments upon the occurrence of a public holiday (for example, an employee’s anniversary), as well as targeted funds (for example, material assistance to subordinates). Based on Art. 270 of the Tax Code of the Russian Federation, they do not reduce the tax burden of the enterprise.

The procedure for accruing bonuses to employees

The general procedure for calculating a bonus consists of the following stages:

Features of the presentation (application) for bonus

Documentation of receipt by employees of the award is the responsibility of the head of the enterprise. To do this, he writes a special application or presentation for a bonus.

There is a separate form for such a document, developed by personnel specialists. In the case when such a template is not available at the enterprise, a presentation for bonus payment is issued as a memorandum.

The procedure for processing the paper in question is as follows:

1. The heading of the document records information about the manager who feeds such paper. Its name and position are indicated.
2. Then, the heading is written in the center of the sheet, in the case of a presentation for bonus, it is “Material incentive”. The following are information about employees who are entitled to an accrued bonus. After that, the name of the document itself is determined - “Presentation for Bonus” or “Memo.”
3. Data is provided on the factors on the basis of which the award is assigned, that is, information on the merits of an employee. The amount of assigned funds also fits in.
4. The paper ends with data on the compiler, his signature and stamp.

The procedure for paying bonuses to a laid-off employee

The rights to receive bonus amounts may arise during the official employment in a particular company. However, a bonus may be assigned to an employee in one month, after which, due to the circumstances, an order for dismissal is issued.

In such situations, the former employee retains the right to receive the bonus that was assigned to him prior to his dismissal. He also has the right to count on receiving it along with the money received upon resignation. At the same time, a decrease in the amount of bonus compensation or refusal to pay it entails liability for the employer.

All payments of this nature should be made in a standard manner on time.

However, it is important to consider that it is legitimate for the management to pay an incomplete bonus amount, since at the time of dismissal the person did not work the full reporting period, which provoked the calculation of the amount due taking into account a limited number of working days.

Thus, the employer needs to be informed about the types of bonuses, since the specific type is determined by management determines the ability to further influence the amount of income tax.

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

Documenting

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

• employment contract (para. 5 part 2 of 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);

• in a separate local document of the organization (Regulation on remuneration of labor, Regulation 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 . Accordingly, one-time bonuses for production results can be taken into account when calculating average earnings .

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

The basis for calculating any one-time bonus is the order of the head to reward the 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 (s) must be familiarized with the signature order (section 1 of the instructions approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

Premium payment

One-time bonuses can be paid:

• according to the payroll or payroll (forms No. T-49 or No. T-53);

• on account cash warrant (form No. KO-2);

• by bank transfer.

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

Accounting

The order of reflection of one-time bonuses in accounting depends on what sources they are paid from:

• due to expenses on ordinary activities;

• at the expense of other expenses;

• due to net profit;

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

As a rule, in accounting, bonuses accrued for labor indicators relate to expenses for ordinary activities (paragraphs 5 and 7 of PBU 10/99). The accrual of such bonuses is reflected as follows:

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

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

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

Debit 91-2 Credit 70

- A bonus is accrued due to other expenses.

If the source of payment of premiums (both production and non-production) is retained (net) profit, post the following:

Debit 84 Credit 70

- accrued premium due to net profit.

This procedure follows from the instructions to the chart of accounts (account 70).

PIT and insurance premiums

Regardless of the tax system used by the organization, the personal income tax should be withheld from the entire amount of the premium (subparagraphs 6 and 10, paragraph 1 of Article 208 of the Tax Code of the Russian Federation).

Situation: in which month the amount of one-time bonuses should 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 premium is production or not.

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

The calculation of personal income tax from 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 successful completion of the project). One-time production bonuses paid upon the occurrence of a specific event, include in the tax base for personal income tax at the time of payment to the employee (subparagraph 1, paragraph 1 of article 223 of the Tax Code of the Russian Federation).

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

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

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

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

Situation: Is it necessary to accrue insurance premiums on the amount of one-time premiums issued to employees for an anniversary or holiday? That is, these payments are not related to labor indicators.

Answer: yes, it is necessary.

According to the general rules, insurance contributions are taxed on all payments that the employer accrues in the framework of labor relations (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 since bonuses are awarded to employees (i.e., people with whom the organization has concluded labor contracts), we can assume 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 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-ФЗ).

Thus, insurance premiums must be accrued on the amount of one-time premiums. At the same time, it does not matter for what reason the bonus is paid - for the achievement of certain labor results or in connection with some event (anniversary, holiday, etc.).

The arbitration practice also confirms this approach (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 Federal Antimonopoly Service of the Volga Region dated March 6, 2012 No. A12-10291 / 2011).

Tip: if you are ready to argue with the inspectors, then insurance premiums for one-time premiums that are not related to labor indicators, you can not accrue.

The following argument will help in the argument.

Prizes for the anniversary (holiday, etc.) cannot be considered paid within the framework of labor relations. And therefore there is no reason to charge insurance premiums. This is explained as follows.

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

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

However, given the ambiguity of arbitration practice, it is difficult to predict the outcome of a trial on this issue. Judges can take both the side of the organization and the side of the reviewers.

The amount of a one-time bonus is included in the tax base for personal income tax (subparagraph 6, paragraph 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, subject to the following two conditions:

• bonuses are stipulated by 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 (length of service, official salary, or production results) (Clause 2, Article 255 of the Tax Code of the Russian Federation).

The Ministry of Finance of Russia confirms this position 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 a letter dated August 13, 2014 No. GD-4-3 / 15717.

Situation: is it possible to take into account when calculating income tax expenses for the payment of one-time bonuses that are not related to the employee performing his labor duties (for example, on an anniversary, holiday, for winning competitions, etc.)?

Answer: no, you can’t.

One-time bonuses not related to the employee performing his labor duties (on the anniversary, a memorable date, for winning professional skills contests, for honorary degrees, etc.) do not reduce the tax base for income tax. This is because such bonuses:

• are not related to the production activities of the organization (not aimed at generating income), which means that they do not meet the criterion of economic feasibility of costs (Clause 1, 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 indicators and the employee performing a labor function, therefore, they cannot be included in expenses as part of labor 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 the premiums do not reduce the tax profit of the organization, then permanent differences arise in accounting (paragraph 4 of PBU 18/02). Permanent differences lead to the formation of a permanent tax liability (paragraph 7 of PBU 18/02).

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

Any bonuses that the organization pays to its employees are related to incentive payments (part 1 of article 129 of the Labor Code of the Russian Federation). Moreover, the organization has the right to independently establish a system of employee incentives (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, subject to all of the above conditions, the organization has the right to take into account non-production bonuses (for example, accrued by holidays) as part of labor costs.

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

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

It is also possible to justify the economic focus of bonuses paid to non-smokers. Quitting smoking reduces the loss of working time. Therefore, payments to non-smokers are encouraging. And if such bonuses are provided for in collective or labor contracts, they can be taken into account as part of the expenses when calculating income tax. The validity of such a position is confirmed in the resolution of the Federal Antimonopoly Service of the East Siberian District of June 24, 2014 No. A33-1611 / 2013.

In addition, if non-production bonuses were originally provided for by a labor (collective) contract, then the potential employee takes into account the possibility of receiving them when assessing the appropriateness of working in a particular organization. Therefore, such incentive payments can help to attract the necessary specialists to the organization. So, these costs are economically feasible. This was indicated by the FAS of the Moscow District in a resolution of June 17, 2009 No. KA-A40 / 4234-09. By the determination of the Supreme Arbitration Court of the Russian Federation dated October 23, 2009, No. VAS-13115/09, the case was refused to be referred for consideration by the Presidium of the Supreme Arbitration Court of the Russian Federation.

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

The amount of premiums for labor indicators in tax accounting is included in the composition of labor costs (clause 2 of article 255 of the Tax Code of the Russian Federation).

Income tax: accrual method

If an entity uses the accrual method, the recognition of expenses in the form of premiums depends on whether they are attributable to direct or indirect expenses.

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

As a rule, premiums relate to indirect costs (Article 318, Paragraph 3 of Article 320 of the Tax Code). An exception is bonuses paid to employees directly involved in the production of goods, the performance of work or the provision of services (for example, bonuses to production workers). They relate to 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 one-time bonuses to indirect costs?

Answer: no, it cannot.

Organizations independently determine the list of direct costs (Clause 1, 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, the division of costs into direct and indirect should be economically justified. Otherwise, tax inspectorates may recalculate income tax.

So, the bonus accrued to employees directly involved in production, account for in direct costs. Refer the organization administration premium to indirect costs.

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

ZAO Alpha applies the general taxation system (accrual method). The organization pays contributions to compulsory pension (social, medical) insurance in a general manner. Accident and occupational disease insurance contributions are calculated at a rate of 0.2 percent. The organization takes these contributions into account when calculating income tax in the accrual month.

CJSC Alpha concluded with manager A.S. Kondratyev fixed-term employment contract for the duration of a certain work (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 31. Kondratyev was awarded a bonus of 50,000 rubles. On the same day, the bonus was paid to the employee.

The premium will enter the tax base on personal income tax in March. Kondratiev has no children, so he is not provided with standard tax deductions.

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

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

Debit 20 Credit 69 sub-account “Settlements with the FIU for the insurance part of the labor pension”
  - 11 000 rub. (50,000 rubles. × 22%) - assessed contributions to finance the insurance part of the retirement pension from the amount of the premium;

Debit 20 Credit 69 sub-account "Calculations with the Social Insurance Fund for social insurance contributions"
  - 1450 rub. (50,000 rubles. × 2.9%) - assessed social insurance contributions from the premium amount;

Debit 20 Credit 69 sub-account "Settlements with FFOMS"
  - 2550 rub. (50,000 rubles. × 5.1%) - assessed contributions to compulsory medical insurance in the FFOMS from the amount of the premium;

Debit 20 Credit 69 sub-account "Calculations with the Social Insurance Fund on contributions for insurance against accidents and occupational diseases"
  - 100 rub. (50,000 rubles. × 0.2%) - accrued contributions for insurance against accidents and occupational diseases from the amount of the premium;

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

Debit 70 Credit 50
  - 43 500 rub. (50,000 rubles. - 6500 rubles.) - Kondratyev paid a premium minus personal income tax.

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

In March, the Alpha accountant included in the following expenses:

• the amount of accrued bonus - 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 rub. + 1450 rub. + 2550 rub. + 100 rub.).

Income Taxes: Cash Method

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

An example of reflection in accounting and taxation of a non-productive one-time bonus. The premium is paid at the expense of other expenses. The organization uses the cash method

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

Accident and occupational disease insurance contributions are calculated by the organization at a rate of 0.2 percent.

On the basis of the manager’s order on the Day of the Trade Worker, all employees were paid bonuses in the amount of 10,000 rubles. The payment of bonuses by the Day of the trade employee is not related to labor achievements and is not provided for by labor (collective) contracts.

Day of the trade worker - the fourth Saturday of July (Decree of the President of the Russian Federation of May 7, 2013 No. 459). The prize was awarded along with the salary for July. They paid the premium on the deadline for the payment of salaries for July - August 5. On the same day, contributions for accident and occupational health insurance for July were paid.

To the seller N.I. According to the results of July, Korovina, like all employees, received a bonus for the Day of the Trade Worker. The amount of Korovina’s income, calculated on an accrual basis since the beginning of the year, does not exceed the limit for the calculation of insurance premiums. Therefore, contributions to compulsory pension (social, medical) insurance are accrued in the general manner.

The premium will enter the tax base on personal income tax in July. Korovina has no children, therefore, standard tax deductions are not provided to her.

The accrual and payment of premiums accountant organization reflected so.

In July:

Debit 91-2 Credit 70
  - 10,000 rubles. - accrued a one-time bonus;

Debit 91-2 Credit 69 sub-account “Settlements with the FIU for the insurance part of the labor pension”
  - 2200 rub. (10,000 rubles. × 22%) - pension contributions were calculated to finance the insurance part of the labor pension;

Debit 91-2 Credit 69 subaccount "Calculations with the Social Insurance Fund for social insurance contributions"
  - 290 rub. (10,000 rubles. × 2.9%) - assessed social insurance contributions in case of temporary disability and in connection with motherhood in the Social Insurance Fund of Russia;

Debit 91-2 Credit 69 sub-account "Settlements with FFOMS"
  - 510 rub. (10,000 rubles. × 5.1%) - assessed contributions for medical insurance in the FFOMS;

Debit 91-2 Credit 69 sub-account "Calculations with the Social Insurance Fund on contributions for insurance against accidents and occupational diseases"
  - 20 rub. (10,000 rubles. × 0.2%) - accrued contributions for insurance against accidents and occupational diseases from the amount of the premium.

In August:

Debit 70 Credit 68 sub-account "Calculations on personal income tax"
  - 1300 rub. (10,000 rubles. × 13%) - withheld from personal income tax;

Debit 70 Credit 50
  - 8700 rub. (10,000 rubles. - 1300 rubles.) - A bonus was paid to the employee.

The award is included in accounting expenses in July. Due to non-recognition of the premium in tax accounting, a permanent difference arises - 10,000 rubles. It leads to a permanent tax liability:
  10 000 rub. × 20% \u003d 2000 rub.

On July 31, the accountant reflected the occurrence 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 amount of the premium in tax accounting.

The organization transfers insurance premiums to the budget in the month following the month of their accrual (until the 15th day). Due to the fact that in accounting, contributions were included in expenses in July, and in tax accounting in August, a deductible temporary difference arises - 2820 rubles. (1600 rubles. + 600 rubles. + 290 rubles. + 310 rubles. + 20 rubles.). It leads to the formation of a deferred tax asset:
  2820 rub. × 20% \u003d 564 rub.

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

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