How to calculate bonus from salary: formula. How is the quarterly bonus calculated and how is it paid? How to calculate monthly salary bonus

The legislation states that each enterprise has the right to establish additional payments for its employees in order to encourage and stimulate. This is called the quarterly bonus. It is paid within a certain period. Absolutely all bonuses must be displayed both in labor and collective agreements. References to the provision of additional methods of motivation should also be recorded in the Regulations on bonuses. How to correctly calculate, for example, a quarterly bonus? Let's figure it out in this article.

Grounds for paying the premium

How is the quarterly bonus paid? A quarterly incentive is issued no more than once every three working months. The basis for such incentives may be the proper performance of all production tasks.

When the plan is overfulfilled, the payment can be increased if such a condition is reflected in the contract. As a rule, we can talk about percentages of official salaries, and not about fixed amounts.

Can a quarterly bonus be forfeited? It usually happens that bonuses are strictly tied to the profitability of the institution. In the event that the performance data is low, no cash bonus is issued. The employer cannot be subject to any penalties for this.

What is a quarterly premium

The system of monetary incentives is typical for real industries. That is, we are talking about those whose volumes of goods produced can be measured and compared with plans. In the public sector, quarterly bonuses are issued quite rarely, and only when there is the will of the employer.

With successful labor indicators, the head of the company can issue an order for a quarterly bonus. This amount is issued to a specific unit of the institution, as well as to one employee, or to all employees at once without any exception.

In the event that the conditions for quarterly bonuses are specified in collective agreements, and not only mentioned in the regulation, the incentive is issued to all employees of the enterprise. The employer has the right to establish bonuses in a certain monetary amount, or as a percentage of the salary. In order to conduct monetary incentives, an appropriate order is issued, which is submitted to the accounting department along with a list of employees who are entitled to it.

How the premium is calculated

When information on the appointment of the conditions for its payment in percentage terms is displayed in the order, the quarterly bonus is calculated individually for each employee. The calculation procedure in such a situation would be as follows:

Regulations on bonuses

When calculating quarterly incentives, one should rely on the Regulations on Bonuses. When it does not take into account the calculation of the bonus in proportion to the worked period from the salary, the bonus value is added in full, and the number of days worked does not actually matter.

In the event that the Regulation states that no bonus is paid for the periods when the employee retains average earnings, then the corresponding payment is not accrued for such days.

When the amount of the premium is determined in a fixed amount of cash, the quarterly premium should be calculated as follows:

The payment of the quarterly bonus occurs in parallel with the salary of the current month at that moment. When the basic pay is accrued to an employee from actual output, the bonus is calculated as follows:

• the amount of output for one quarter must be multiplied by the current bonus percentage;
• wages are added, as well as the district coefficient;
• income tax is deducted.

Hourly pay

For employees with hourly wages, the bonus is calculated as follows:

• the average earnings for the last three months are multiplied by a percentage of the bonus payment;
• wages ready for payment are added, as well as the necessary coefficients of a district character;
• the amount of income tax is deducted;
• the amount of wages is obtained taking into account the quarterly bonus.

A rather convenient way is to calculate a quarterly bonus for the personnel of a particular organization, or one employee, through the use of 1C software. Particularly suitable for such purposes is a patch to this tool called "Salary and personnel management."

Dependence on factors

Premium calculations depend on many different factors, and all of them must be taken into account. Most often it happens that the bonus is drawn up in relation to a specifically worked out period of time. Almost all institutions that are interested in the productivity of their enterprises produce such bonuses.

For example, the payment may be calculated according to such a formula, when the tariff rate is divided by one month, which is subsequently multiplied by the hours worked in days. The last indicator is taken from the time sheet, which takes into account working hours. Consider an example of quarterly bonus calculation.

Example

As part of the bonus calculation example, consider the case of its accrual for an individual employee. For example, the salary of an employee of a certain institution for one month will be equal to forty thousand rubles. The Internal Regulations established a bonus in the amount of seventy percent of the total salary. In the first quarter, the employee worked forty-five days, and, according to the schedule, their number turned out to be fifty-six. In such a situation, the amount of the payment will be calculated as follows: 40 thousand x 70% / 56 x 45 = 22.5 thousand. Income tax is deducted from the final amount. Transfers to various funds are considered exactly the same.

In the same way, it is also possible to accrue bonuses to any employee. It is only important to know the set percentage of time, the number of days worked and their number according to the schedule. The quarterly premium in 6-personal income tax is displayed.

Calculation of average earnings

When calculating the average earnings, only those bonuses that were predetermined by the wage structure are taken into account. When calculating the average salary of an employee, it is important to take into account all the bonuses accrued to him due to the continuation of the estimated time.

Exceptions are made only for premiums for the year. They refer to the composition of average earnings absolutely regardless of the time of their actual accrual. Those bonus payments that were accrued for the calendar year that preceded the need to calculate average earnings should be taken into account. That is, if the premium for the year was made after the calculation of the intermediate indicator, then the latter will need to be recalculated.

Monthly bonuses

Monthly bonuses, as well as those that were made over a period of more than a month, are always taken into account in different ways when calculating average earnings. Thus, the composition of the average income can include quarterly payments that were accrued for the billing period.

If the specified time has not yet been fully worked out, then the quarterly incentive, when an intermediate indicator is found, is taken into account in full, subject to one-time compliance with such conditions as:

• the period for issuing bonuses is included in the settlement period;
• The accrual of incentives is carried out for the actual hours worked.

With the absolute development of the billing period, the quarterly payment is taken into account, regardless of the inclusion factors in the billing period of the time for which the bonus money was accrued.

Vacation pay calculation

Taking into account the quarterly bonus in vacation pay is more than a topic of the day. For staff in many commercial establishments, the base salary consists of various types of incentive payments. For example, when the premium is charged for the number of sales or services rendered.

When an employee has fully worked out the estimated time, when calculating vacation pay, the quarterly figure is always taken into account on a general basis. In situations where the settlement interval has not yet been sufficiently worked out, the following occurs:

• the bonus, which is assigned in proportion to the period worked, is taken into account in the amount of the full amount;
• the quarterly bonus, which is calculated in a fixed equivalent, is added in strict accordance with the hours worked.

It is also worth paying attention to the months that fall within a specific time period, which is calculated. For example, in premiums for the third quarter, in situations where only November is taken into account for the beginning of the settlement time, the payment is fixed only for two months.

Does the calculation of vacation pay take into account the quarterly bonus that is paid for a period that is not a settlement period? If you calculate vacation pay, you should take into account only those quarterly bonuses that were strictly assigned within the appropriate period of time.

The bonus structure in various institutions makes it possible to motivate employees, because thanks to this they become directly interested in the results and fruits of their labor activity.

Conclusion

The advantage of the bonus system lies in the nature of its flexibility. Any criteria for incentive payments can be easily changed at the discretion of the organization's management, which helps to find the most optimal incentive options. Another indisputable advantage of the bonus system is the possibility of a global decline in staff turnover. This is especially significant and relevant in modern conditions. And in order to avoid complaints from employees about incorrect accrual of bonuses, it is necessary to carefully approach the procedure for accruing them.

Whether there will be a quarterly bonus, it is better to check with the enterprise.

Some organizations use additional payments to stimulate the work of their employees. This allows you to increase the quality of work, develop responsibility. Such amounts are a legitimate way to encourage, enshrined in labor legislation. They are made at different intervals. Consider what a quarterly premium is, how to calculate it in your company.

Where to mention

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

• employment contract;
• collective agreement;
• award clause.

In practice, not all managers know how to calculate the quarterly bonus as correctly and honestly as possible. To reflect the real results of the work. For example, premiums for the 4th quarter of 2017.

concept

Quarterly bonuses are issued with a certain frequency - once every three months. This also applies to the premium for the 4th quarter of 2017. Usually it takes place when the organization fully achieves all the tasks assigned to it.

If the performance of the enterprise turned out to be better than planned, the quarterly bonus (how to calculate - we will say further) can be increased. Information about this possibility must be reflected in the employment contract.

When an organization fails to meet targets, the staff as a whole or the staff of a particular department may be deprived of a bonus. Most employers tie their presence precisely to the implementation of standards, since the latter determine the profitability of the organization. In this case, the manager cannot be held liable for non-payment of incentives.

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

To whom to pay

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

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

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

fixed size

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

How to reflect the quarterly premium in the calculation of 6-personal income tax

Speaking about the calculation of quarterly premiums, we also want to recall the procedure for reflecting production quarterly premiums in the calculations of 6-personal income tax. So, if you paid a quarterly bonus, then distribute the indicators along the lines of 6-personal income tax as follows.

Often, company executives approve monetary incentives to be paid to their employees in order to motivate them to fruitful work. As a rule, we are talking about a bonus calculated at the end of the year. The reason for its appointment to an individual employee or the entire team may be different. In any case, the accountant must know how to calculate the premium for the year.

What is the annual bonus

The annual bonus is usually accrued in February of the year following the period.

Many employers noted the fact that the most effective method of motivating employees is monetary incentives. Paying bonuses has a beneficial effect on overall targets, increasing productivity, offering innovative ideas, striving for career growth, and so on, as subordinates try to conscientiously perform their duties and keep up with colleagues, because as a result, at the end of the annual period, their income increases.

The annual bonus does not apply to mandatory payments and the basic salary, the law does not oblige company owners to establish it, and therefore employers have the opportunity to independently determine the main provisions for its calculation and fix them in the company's internal regulations. The employer cannot pay the bonus at the end of the year without first settling the issue of its appointment - otherwise, claims from the tax inspectorate will follow, and the entrepreneur will not be able to take into account the costs in the tax base for income tax.

If the employment agreement with the employee contains only certain provisions on the payment of a bonus, then a link should be made to the internal document that contains a complete list of the conditions for its appointment.

For this reason, it is necessary not only to mention the payment of bonuses in local documents, but also to indicate their size, procedure, conditions and terms of accrual. Information about employee bonuses can be set out in the following documents:

• an employment contract with an employee;
• collective agreement;
• position on wages;
• the employer's order on the accrual of bonuses to some distinguished employees.

How the annual bonus is paid to employees

The decision to pay the company's employees a bonus at the end of the year is made by the head of the enterprise department or the owner of the company, if there are no departments indicated in it, based on information about the work of the team from the personnel department. Employees of the personnel service provide the employer with information on the actual time worked by subordinates, on cases of violation of internal regulations, on the fulfillment, overfulfillment or non-fulfillment of the production plan.

Having studied the data provided to him, the employer determines the need to pay a bonus and its amount, after which he issues an order to assign bonuses to an employee (form T-11) or group of subordinates (form T-11a). Then the employees must read the text of the order, sign the paper, after which the order is transferred to the accounting department.

Accounting officer draws up an expense cash warrant (KO-2), payroll (form T-49) or payroll (form T-53). If funds are transferred to the bank cards of employees, a payroll is filled out (T-51).

How to calculate annual premium

The annual bonus may be a mandatory form of encouraging employees at the enterprise or optional - that is, it can be accrued at the request of the employer and, if possible, the company's budget for special achievements in work.

Labor legislation defines the circle of employees who are not supposed to appoint a quarterly bonus and bonuses at the end of the year. These workers include:

• subordinates who violated labor discipline and received a disciplinary sanction;
• employees who have been temporarily suspended from their duties;
• employees on leave to care for children under 3 years of age.

To determine the amount of the bonus for the year, you need to sum up all the employee's income (without taking into account various multipliers, if any), and then multiply the result by a predetermined percentage of the bonus. The calculation formula is as follows:

RGP \u003d (EZP x 12 months x PP) - (EZP x 12 months x PP) x 13%,

where RGP- the amount of the annual bonus;

EZP– monthly salary (without increasing coefficients);

PP- the percentage of bonuses;

13% - withholding income tax.

An example of how to calculate the annual premium

Programmer Knopkin R.A. a monthly salary of 56,000 rubles is paid. This salary was accrued to him for all 12 months over the past year. The employer instructed the accountant to calculate the annual bonus. The collective agreement of the company contains information on the percentage of the bonus at the end of the year - it is 12%.

Over the past year, the programmer has earned: 56 000 rub. x 12 months = 672,000 rubles.

The annual bonus will be: RUB 672,000 x 12% = 80,640 rubles.

The accountant is obliged to withhold personal income tax from bonus payments in the amount of: RUB 80,640 x 13% = 10,483 rubles. 20 kop.

The employer from his own funds will transfer insurance premiums in the amount of: RUB 80,640 x 22% = 17,740 rubles. 80 kop.

Total, Knopkin R.A. received in hand: RUB 80,640 - 10,483.2 rubles. = 70 156 rubles 80 kopecks.

Legislative acts on the topic (TC RF)

Common Mistakes

Mistake: The employer did not issue an order to pay bonuses to individual employees, although nothing is said in local regulations on bonuses to employees.

In practice, the following methods of calculating the advance are used:

1. Proportionate to hours worked.
2. As a percentage of salary.
3. in a fixed amount.

The organization chooses for itself the most convenient methods and terms of payment. How to calculate wages based on salary The amount of wages per month, based on salary, is determined as follows. Salary calculation, formula: ZP \u003d O / Dm * Od, where: ZP - wages per month (gross); O - official salary according to the staffing table or employment contract; Dm - number of days in a month; Od - actually worked days in a month. When the amount of wages is known, we determine the amount of personal income tax: personal income tax \u003d RFP * 13%, where: RFP - accrued wages for the month; 13% - personal income tax rate for individuals who are tax residents of the Russian Federation (clause 1 of article 224 of the Tax Code of the Russian Federation) . Let's determine the amount of wages "in hand" (Net).

Payroll, online calculator

• salary bonus;
• annual premium.

From salary Usually, the amount of bonus from salary is indicated in the employment contract. It is a certain value in the form of a percentage of wages during the month.

In many enterprises, such a bonus is established for all employees. The algorithm for calculating the value of this type of premium is as follows:

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

The amount received as a result of the operations indicated above is assigned for payment.

How to calculate salary bonus

Let us assume that Impuls LLC has a quarterly bonus, if the LLC has achieved certain financial results based on the results of work for the corresponding quarter. The bonus is 30% of salary. The regulation on bonuses approved by the LLC states that accrual is not made for months not fully worked by the employee.
For a quarterly bonus, this means that the amount calculated as a 30% share of salary must be multiplied by a factor that takes into account the number of months fully worked in the quarter. Accordingly, this coefficient can be 2/3 or 1/3.
For the commission of a disciplinary offense during the bonus period, the employee will be deprived of the bonus for this period in full. When changing the salary in any of the months of the bonus period, the calculation of the bonus for the quarter is made from the new salary.

How to calculate salary bonus: formula

Attention

Calculate bonus from salary: accrual options What coefficients are used when calculating bonuses An example of calculating bonuses in an Excel file (aka a calculator) Accounting for bonuses when calculating average earnings Results Calculate bonus from salary: accrual options At first glance, the amount of bonus accrued from salary is determined extremely simple: by multiplying the salary by the percentage established for such a calculation. However, the definition of this indicator alone is not enough to calculate such a premium.

Prednalog.ru

At the moment, the following main types can be distinguished:

• accrued on the basis of a certain period of time:
  • month;
  • quarter;
  • half a year;
• one-time, one-time - are accrued in the event of the occurrence of any events, circumstances (this may be the successful completion of the scope of work, etc.);
• directly related to work or vice versa, not having.

The bonus should be calculated along with the salary. This is especially important if this moment is prescribed in the employment agreement.
After the amount of the premium has been calculated, it will be necessary to draw up a special order for accrual.

How to calculate an employee's salary bonus?

Info

Since 2017, these documents, which are internal regulations, are indicated in the Labor Code of the Russian Federation (Article 309.2) as optional for creation in microenterprises. However, the absence of such a document requires prescribing the bonus rules that apply to the employer in the labor agreement with each employee.

Important

In essence, the same procedure, which allows options for reflecting bonus conditions in various internal documents (including in the employment contract), was in effect before the innovations of 2017. Moreover, the development of a separate document on bonus rules relating to all employees at the same time has always been considered more preferable, since it made it possible to reduce the amount of information entered into labor agreements.

Premium calculation

Accrual data were carried out for 12 months in a row. It is necessary to calculate the annual premium, the amount of which is 15%:

• total salary for 12 consecutive months:
• Calculate the annual premium:
• the amount of personal income tax deducted from the annual premium:

Ultimately, at the end of the year, the employee will receive a bonus in the amount of 18 thousand rubles.
rubles - 2,340 rubles = 15,660 rubles. Direct accruals to special insurance funds should be carried out at the expense of the employer himself. It is important to remember: there is a certain list of persons who do not receive quarterly and annual bonuses. It is reflected in the current legislation on the territory of the Russian Federation.

Payroll calculator online: payroll before and after taxes

This virtual calculator takes into account only the main factors that apply when calculating wages. Therefore, the amount received with the help of it may be more or less than actually earned.
IMPORTANT INFORMATION FOR THE USER! On the virtual calculator, you can calculate an approximate salary, which will not take into account the following factors:

• Another vacation
• Availability of holidays in the billing period
• Sick leave
• Various surcharges

I have read the information for the user of the virtual calculator HOW TO USE THE VIRTUAL CALCULATOR For payroll calculation

1. Prepare your payslip. Take your hourly rate for calculation.
2. Enter your individual hourly rate in the "Hourly rate" field
3. Enter the number of hours worked for the three months in the Hours of Operation field.

How to calculate payroll

This is the amount of the premium. The rest of the calculation is in the usual order. Example 3. Ivanov I.I. receives a salary of 10,000 (January, February, March) rubles per month.

He lives in the Chelyabinsk region, where a regional coefficient of 15% is set. We calculate the quarterly bonus, which amounted to 10% of earnings and earnings for April.

We consider the amount of earnings for the quarter. 10,000 + 10,000 + 10,000 = 30,000 2. We consider the premium 30,000 * 10% = 3,000 rubles. 3. According to the results of the quarter, the bonus is usually issued in the month following the quarter - in April.

Then earnings for April will be (10,000 + 3,000) * 1.15 = 14950. 4. We consider personal income tax 14950 * 13% = 1943.50 5. Earnings for April to be handed over 14950-1943.5 = 13,006.50 rubles.

The legislation establishes samples of these orders: No. T-11 if the bonus will be paid to only one employee No. T-11a if the bonus is accrued immediately to a group of different employees Also, the employer can use his own orders, local format. It is important to remember: it is mandatory to calculate and accrue this type of incentive payment if this is indicated in the employment agreement. Often, employers reflect the need to pay bonuses in such an agreement. Moreover, deprivation is possible only if this point is reflected in the contract. Otherwise, it will be illegal. The procedure for calculating the premium has some features and nuances. First of all, they are connected precisely with the type of premium accrued.

How to calculate salary bonus calculator online

The list currently includes the following:

• who are on leave due to caring for a child (until the child reaches 3 years of age);
• temporarily suspended for some reason from the performance of immediate duties;
• who are subject to disciplinary action.

The size of the quarterly bonus in budgetary organizations In various types of budgetary organizations, it is also possible to accrue quarterly, as well as annual bonuses. At the same time, standard labor legislation applies to such employees.

The procedure for calculating the premium, personal income tax, as well as deductions to state non-budgetary funds is standard. There is also a list of persons to whom the premium for various reasons is not accrued.

Each budgetary enterprise may have its own individual accounting policy. In accordance with its provisions, the calculation of accruals will be carried out.

The bonus system is established in each organization independently. It is defined by Article No. 114 of the Labor Code of the Russian Federation, where the organization itself determines the frequency of payment of the bonus and its amount. Today we will talk about how to calculate the bonus to salary.

First, let's define what a premium is. This is a monetary reward to an employee or his encouragement for excellent work results and good economic performance. The amount of the bonus must be specified in the employment contract, as well as established in the local legal acts of the organization. It can have a fixed amount, or is set as a percentage of earnings.

What do you need to calculate the premium?

Labor contract;
- local regulations, for example, a collective agreement;
- order in the form No. T-11 or No. T-11a.

The payment of the bonus is issued by order of the head in a unified form No. T-11 (the bonus is paid to one person) or No. T-11a (the bonus is issued to the team (department, workshop, etc.)).

The percentage of the bonus to earnings, as well as the fixed amount of the bonus, may vary for each employee, therefore it is advisable to issue an order in the form No. T-11 for each individual employee. If the percentage of the bonus or a fixed percentage does not change in relation to the entire team, it is possible to issue a bonus by order No. T-11a.

Case 1. How to correctly calculate the premium for the month?

In the organization, the bonus is set as a percentage of the salary. According to the order of the head, the bonus is paid to all employees of the organization in the same percentage of the salary. How to calculate the premium?

1. We multiply the salary by the bonus percentage.
2. Then we add up the salary and percentage.
3. We multiply the amount by - this will be the sum of the accrued bonus and salary.

Example 1. Ivanov I.I. receives a salary of 10,000 rubles a month. He lives in the Chelyabinsk region, where a regional coefficient of 15% is set. The monthly premium was 10%. Ivanov I.I. received an advance of Rs. Let's calculate the amount of earnings per month, which Ivanov I.I. will get his hands on.

1. We consider the premium.
10,000 * 10% \u003d 1000 rubles.

2. We consider earnings with a premium

3. We consider earnings with a regional coefficient.
11,000 * 1.15 \u003d 12,650 rubles.

4. We consider personal income tax. Let's say he doesn't have children.
12 650 * 13% \u003d 1644.50 rubles

5. We consider the amount for the month that Ivanov will receive in his hands.

Case 2. Calculation of bonuses for employees working at an hourly rate.

1. Multiply the monthly tariff amount by the premium percentage.
2. Then we add up the amount of the tariff and the percentage received.

4. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
5. We deduct personal income tax from the accrued amount and deduct the advance payment issued earlier. Get the amount of earnings with a bonus in hand.

The example is the same as in the previous case, only earnings are calculated as the number of hours worked multiplied by the rate per hour.

Case 3. Calculation of bonuses for employees who receive wages from output.

1. The amount of output per month is multiplied by the percentage of the bonus.
2. Then we add up the amount of output and the percentage received.
3. We multiply the amount by the district coefficient - this will be the sum of the accrued bonus and salary.
4. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
5. We deduct personal income tax from the accrued amount and deduct the advance payment issued earlier. Get the amount of earnings with a bonus in hand.

The example is the same as in the previous case, only earnings are calculated as the amount of output multiplied by the rate of output.

Case 4. Calculation of the premium in a fixed amount of money.

1. We add the amount of the bonus to the amount of wages for the month.

2. We multiply this amount by the district coefficient - this will be the sum of the accrued bonus and salary.
3. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
4. We deduct personal income tax from the accrued amount and deduct the advance payment issued earlier. Get the amount of earnings with a bonus in hand.

Example 2. The example is the same as in the first case, only the premium amounted to 1000 rubles per month. (Ivanov I.I. receives a salary of 10,000 rubles a month. He lives in the Chelyabinsk region, where the district coefficient is set at 15%. Ivanov I.I. received an advance payment of 5,000 rubles). Let's calculate the amount of earnings per month, which Ivanov I.I. will get his hands on.

1. We consider earnings with a premium
10,000 + 1,000 = 11,000 rubles.

2. We consider earnings with a regional coefficient.
11,000 * 1.15 \u003d 12,650 rubles.

3. We consider personal income tax. Let's say he doesn't have children.
12 650 * 13% = 1644.50 rubles.

4. We consider the amount for the month that Ivanov will receive in his hands.
12 650 - 1644.50 - 5000 \u003d 6005.50 rubles.

Case 5. How to calculate the quarterly (annual) premium?

A quarterly or annual bonus is paid based on the results of successful performance during these periods.

We add up all the amounts earned (without coefficients) for the quarter (year) and multiply the amount received by the bonus percentage. This is the amount of the premium. The rest of the calculation is in the usual order.

Example 3. Ivanov I.I. receives a salary of 10,000 (January, February, March) rubles per month. He lives in the Chelyabinsk region, where a regional coefficient of 15% is set. We calculate the quarterly bonus, which amounted to 10% of earnings and earnings for April.

1. We consider the amount of earnings for the quarter.
10 000 + 10 000 + 10 000 = 30 000

2. We count the premium
30,000 * 10% = 3,000 rubles.

3. According to the results of the quarter, the bonus is usually issued in the month following the quarter - in April. Then earnings for April will be

(10 000 + 3 000)*1,15 = 14950.

4. We consider personal income tax
14950*13% = 1943,50

5. Earnings for April to be handed over
14950-1943.5 = 13,006.50 rubles

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