Each employee is always happy to receive not only a fixed amount of payment for his work, but also a certain amount of compensation as bonuses.

It is always important for any employee to know what the remuneration was paid to him, how it is calculated, in what documents the rules for its formation are set out.

The employer has one difficulty in this regard - deciding what should be in the wording of bonuses, since often different employees are rewarded for different merits. All aspects of bonuses will be considered within the framework of this article.

What is a premium?

The most fundamental definition of this concept: it represents the amount that is given to an employee on top of his wages for the fact that he worked for a certain period of time with increased performance.

Simply put, a bonus is an incentive that depends on the performance of the entire company, as well as the quantitative or qualitative characteristics of the work of the employee himself.

The function of incentives for work and bonuses is to provoke the employee, pushing him to work more actively and productively.

Bonus concept

Information about what types of bonuses the company has, the employee can find out when he applies for a job.

Bonuses for employees and its role in the development of the company's global development strategy is very large.

This applies not only to production bonuses, when a person realizes for what particular merits and duties he will be rewarded, but also to one-time amounts (for example, for marriage, childbirth, final exams, etc.)

In Art. 68 of the Labor Code of the Russian Federation states that before signing an employment contract, the employer must familiarize the employee (under signature) with the internal procedure and other internal regulations of the company specifically related to his future work activity, including information about bonus opportunities.

If a company enters into a contract with a civil law employee, in other words, hires him as a performer who performs duties under an agreement for paid bases, then it makes no sense to talk about the award.

If the employer uses the word "premium" when concluding a civil law contract, then this contract can be reclassified as an employment contract. If the employer wants to encourage the person with whom such a contract has been concluded, he needs to write about changing the cost of his services under the contract.

The employee has the right to receive information about how the bonus is calculated, in other words, he must be aware of what he needs to do in order to receive this bonus.

The Tax Code of the Russian Federation has Article 252, which states that all bonus expenses are accepted as company expenses only when they are reflected in labor and collective agreements.

Therefore, the employer must reflect the bonuses in the employment contract or indicate in it a link to the collective contract, which contains information about bonuses.

Let's highlight the prerequisites for bonuses to employees in companies:

• a bonus may be awarded to an employee for excellent work in the company (implementation of the sales plan, lack of disciplinary action);
• the award can be awarded for solemn events, including the birthday of the company or employee;
• employees can be rewarded for full work time, that is, the absence of sick days, days off at their own expense.

Law regulations

The question of how to properly reward employees is very relevant. It is spelled out in the current legislation.

In accordance with the current regulatory legal acts of Russia, we note the following points:

• The bonus is paid to the staff if the document establishes the conditions that determine the relationship between the employer and the employee, in other words, a collective contract or an employment contract. Therefore, the bonus cannot be considered a mandatory payment for the work of an employee.
• The bonus is part of the employee's salary.
• The calculation of premiums and the conditions for their payment are set out in Art. 135 of the Labor Code of the Russian Federation. This provision corresponds to the ability and right of the head of the company to determine the amount of the incentive and the payout rate.
• Depriving an employee of incentive payments is studied in Art. 193 of the Labor Code of the Russian Federation.
• Issues related to the taxation of premiums are regulated by the Tax Code of the Russian Federation and are set out in the article. 255.

Advantages of organizing a bonus system for a company

Bonuses are an additional way of an employee's income, which is paid specifically based on the results of his labor activity, but not for everyone, but only for those who work better.

Questions about what characteristics of the employee’s work, how he is worthy of payments, according to Art. 191 of the Labor Code of the Russian Federation, are determined by the employer.

The activity of the company depends on how correctly the aspects of assessing payments are determined and the entire incentive mechanism is built in it.

Incorrect remuneration of personnel does not contribute to the development of the company, but is its potential threats. A method of calculating rewards that is incomprehensible to employees can become a reason for conflicts within the company.

On the contrary, a well-meaning incentive system for employees is a massive incentive among them for high-quality personal and team work in order to increase productivity and improve staff excellence.

Disadvantages of the organization of the system in the company

The flip side of the bonus is some disadvantages.

The usual shortcomings and errors in bonus systems that companies struggle with when launching incentive projects can be summarized as follows:

• unreasonable use of very complex characteristics for assessing labor productivity or a lack of explanation of cause-and-effect relationships in the system of employee incentives;
• lack of study of the effectiveness of the bonus system;
• there is no significant difference between the bonuses of productive and inefficient employees;
• in the bonus system, the balance of punishment and reward is not respected;
• the premium almost in everything depends on the opinion of managers and managers, who are paid "by agreement".

Types of premiums

There are two types of payments:

• Bonuses provided as part of a remuneration system based on certain characteristics and criteria that have been developed by the company. Such merits are part of the material incentives for employees and motivate them. They are paid at regular intervals (every month, once a year, every quarter, etc.). In addition, in this case, the amount of premiums is clearly established. In this situation, the fact of paying a bonus is important, that these incentive payments are very important for the employer.
• One-time prizes that are not part of the remuneration system are paid to an employee for certain merits in work, length of service, for certain events (for example, anniversaries and professional holidays).

The procedure for issuing awards in the organization

Consider the question of how to properly issue bonuses to employees.

If we proceed from the fact that the labor contract is concluded with the employee, then several fundamental details must be taken into account. The employment contract must clearly indicate under what criteria and in what amount the bonus will be paid.

How to correctly indicate the terms of incentives in the contract in this case?

Simple rules for employee bonuses are listed below:

• The bonus is immediately indicated in the employment contract. The employer rarely uses this option, since in this case he will be able to change the payment data only if he is sure that the employee agrees and signs these changes. But, if the employer still decides to include the bonus in the employment contract, he must indicate its amount or formula for calculation. It should be understood that if the award is indicated in the employment contract, then the company does not have the right not to issue it.
• The employment contract stipulates that bonuses are paid in accordance with the collective agreement. At the same time, the collective agreement specifies who is rewarded, for what and how. However, a collective contract is a rather complicated document, changes in which are even more difficult to implement than in an employment contract. Therefore, most companies choose the third option, presented below.
• Award Regulations. This document is convenient because it is not a bilateral agreement. However, the employment contract must necessarily contain a reference to this document.

Award Order

The order of the head is drawn up in standardized forms that have been approved by law.

In the instructions for using and filling out the forms, it is indicated that the order for bonuses:

• used to register and account for bonuses and incentives to increase the firm's profitability;
• signed by the head or authorized person;
• announced to the employee upon receipt.

Based on the order, an entry is made in the individual card and his work book.

Below is a sample employee bonus letter.

Regulations on bonuses

This provision is defined for the entire organization as a whole, while it applies to all employees at once.

• general provisions (who is entitled to receive remuneration, in accordance with what rules they are accrued);
• sources of bonuses (if payments are paid at the expense of incentive funds or company income, it is necessary to indicate from which funds to reward and their sources);
• bonus indicators;
• circle of persons for bonuses;
• payment frequency;
• percentage of premiums or a specific amount;
• conditions for reduction and non-payment of bonuses.

Sometimes the position indicates the basis for the deprecation.

Statement of grounds

What an employee can be rewarded for and the wording of the grounds may vary depending on what the bonus is awarded for. It is necessary to understand what regulates the procedure for fixing the wording in the remuneration system, and which ones are better to use in certain cases.

What can an employee be rewarded for? The wording of the grounds in these situations can be specified as follows:

• for the implementation of the work plan;
• for significant achievements in work;
• for the timely submission of reports;
• for the implementation of particularly responsible work;
• for the initiative
• for quality work;
• for holding some events;
• for advanced training.

The conditions of bonuses are determined on the basis of the employee incentive scheme developed in the organization.

When applying general payments, the main condition is the implementation of certain (often averaged) characteristics of the entire firm.

If the company's targets are successfully achieved, the bonus is assigned by general order for a month, quarter or other period.

• for the successful completion of the task;
• for the high quality of the perfect work;
• for the achievement of high results in work.

When using a personally directed bonus system, the payment of amounts may not be determined by a time period, but is paid for certain achievements. Accordingly, the order contains a description of merit:

• for the successful representation of the interests of the company in negotiations with the client and the conclusion of a profitable agreement;
• for the implementation of a particularly difficult task;
• for the implementation creativity to solving the problem.

Successful participation of employees in various competitions is a big plus for the company's image.

It is completely reasonable to hold different contests with financial incentives. With a reasonable approach, the financial effect of improving the skills of employees, increasing the quality of work, teamwork will be an order of magnitude higher than the funds spent on premiums.

What can an employee be rewarded for and the wording of the grounds for such bonuses looks like this:

• for participation in the competition professional excellence;
• for representing the company international competition;
• for the victory in mini-volleyball competitions.

Another method to improve the organizational climate in the company and increase the responsibility of employees is to pay personal bonuses that are suitable for certain dates in the life of an employee (birth of a baby, marriage, anniversary, etc.).

The fundamental nuance of the company is the desire to retain trained and experienced employees. Awards for loyalty to the company, long-term successful work in it - all this is of great importance.

Conclusion

In many enterprises, the salary of workers is not limited to one amount of salary. Employers provide incentive pay to motivate employees.

These are various benefits, payments, bonus bonuses, which are assigned in addition to the salary part of the salary. Regulations provide for various types of additional payments that professional employees can receive.

Reward systems should provide best performance economic system of the company, deliberately stimulating positive changes with a positive moral perception of the provisions of such systems by employees.

To a large extent, this awareness is justified by the features corporate culture so they need to be taken into account.

Competent and beautiful wording in the order for bonuses is very significant when signing employment contracts, both for employees and for the employer.

Performance Award is paid when an employee achieves certain results related to labor activity. The criteria that are taken into account when calculating bonuses, the amount of payments, the procedure for their implementation will be discussed in the article.

General provisions on bonuses for achieving results in work

The award is component wages, as expressly stated in Part 1 of Art. 129 of the Labor Code of the Russian Federation. However, payments are not made in all cases, but only when employees conscientiously fulfill their duties or achieve outstanding success at work (part 1 of article 191 of the Labor Code of the Russian Federation).

Bonus payments for outstanding performance are made either:

• based on the order of the management of the organization, who decided to encourage one or more employees;
• based on the decision of the management, who is forced to pay bonuses, due to the presence of relevant regulations in force at the enterprise and the compliance of employees with the criteria specified in them.

Such acts may be collective agreements, agreements, or local acts.

Most often, the procedure for paying bonuses for achievements in the service is fixed in the Regulations on Bonuses, which is a local act.

This provision may include information about:

• bonus criteria, for example, specific indicators, in case of which the employee is paid bonuses;
• list of persons eligible for the award. For example, requirements for seniority, position, etc. may be established;
• periodicity of payments, for example: no more than once a year, quarter, month.

The decision on bonuses in all cases is drawn up by order of the employer, which can be drawn up both in the form established by the Decree of the State Statistics Committee of 05.01.2004 No. 1, and in any form.

Performance-Based Bonus Criteria and Possible Wordings

When paying bonuses based on performance (for a year, month, quarter), various criteria may be applied, which are either stipulated by the Regulations on Bonuses or other regulatory act in force in the organization, or determined by management.

The criteria can be the following:

Criterion	Criteria characteristic
Quantitative	The release of a certain amount of products or the achievement of other quantitative indicators of labor by an employee if the organization is not engaged in the production of products
Qualitative	The quality of manufactured products or a qualitative indicator of another materialized result of labor
By performance	Performance of certain indicators that are essential for a particular type of activity. For example, the implementation of the plan in all areas of activity in the aggregate
According to the employee's employment outside of working hours	For example, a bonus may be paid if an employee worked overtime, went to holidays, etc.
For disciplinary action	If an employee comes to work on time, his behavior is in accordance with the Regulations on discipline in force in the organization, then he may be paid a bonus
Economic	Saving organizational resources, such as doing a certain amount of work at a lower cost
The number of mistakes made by the employee	The absence of errors that led to negative consequences may serve as a basis for the payment of bonuses
According to the complexity of the work performed	If an employee performed work of increased complexity relative to other employees, he may be paid a bonus
Any other criteria	There are no restrictions on the number of criteria, but they must be somehow related to the employee’s work activity

The wording can be used freely, but their content must correspond to the criterion by which the employee has achieved outstanding performance. For example, "for exceeding the production plan by 100 units for the period from 02/01/2018 to 03/01/2018".

Monthly performance bonus (monthly)

As the name of this type of bonus implies, it is paid based on the performance of an employee for one calendar month.

The procedure for bonuses, as already mentioned, can be prescribed in the internal acts of the organization. If there are no such acts, then the employer is free to determine whether to pay bonuses or not, how, in what amount to do it.

As a rule, the algorithm of actions is as follows:

1. The provisions of internal regulations are being studied.
2. A list of employees who deserve bonuses is determined.
3. With the help of the criteria established in the organization, or at the discretion of the management, the amount of bonuses for each employee is determined.
4. An order is issued. If one employee is rewarded, in the T-11 form, and if several, in the T-11a form.
5. Employees and performers are introduced to the order.
6. The document is transferred to the accounting department for the calculation of bonuses.

The letter of the Ministry of Labor of Russia dated September 21, 2016 N 14-1 / B-911 states that monthly bonuses can be paid in the month following the reporting month, after assessing all employee performance indicators. For example, for August, the premium may be paid in September. It is not forbidden to establish a different order. For example, the payment can be made directly in the month in which the results are achieved, or in any subsequent month.

Annual performance bonus

Bonuses based on the results of work for a one-year period are accrued annually (every year), or based on the results of work for a specific, single year. A feature of this type of bonus is that it is problematic to reward employees before the expiration of the one-year period, since this requires calculating all labor indicators for a long period of time (if the organization has fixed criteria for such a calculation).

In this regard, the payment of an annual bonus already in the new, next year is not a violation of Part 6 of Art. 136 of the Labor Code of the Russian Federation. This position was also supported by the Ministry of Labor in a letter dated September 23, 2016 No. 14-1 / OOG-8532. Bonuses can be paid in any month after the end of the reporting year.

The criteria and procedure for payment may well coincide with the indicators already indicated above for monthly bonuses. The only difference is the estimated period and the amount of payments. It is assumed that the annual bonus should be greater than the monthly one, although in practice this is not always observed. No wonder many people call the annual bonus payment the 13th salary.

The amount of the premium can be:

• fixed (for example, 20,000 rubles);
• determined by point system(the number of points for a particular indicator is set in a local act, collective agreement, agreement).
• calculated as a percentage of wages or salaries.

Thus, a bonus based on performance can be paid in the manner prescribed by internal documents, or at the discretion of management. The list of criteria, the procedure for determining the size of the bonus, we described in the article.

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

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

concept

There is no significant difference between bonus and remuneration.

Both the 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. V labor relations they are considered incentive pay for good performance, including exceeding work standards or high quality.
• Remuneration is made one-time or periodically depending on the result of the employee's work. The decision about it is made individually and it is not tied to the periods of payment of salaries. 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 monetary payment for additional or improved results of work, which is paid regularly from the same sources as wages.

Bonuses are used as a factor of moral and material incentives for employees to achieve higher performance in terms of quantity or quality of activity.

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

The appointment of bonuses to employees is considered a voluntary decision of the organization's management.

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

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

Normative base

The issues of appointments and payment of bonuses are not specified in the legislation. It is based on the provisions 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 encourage employees for the performance of their duties. But he is not obliged to appoint them. At the same time, the refusal to pay the well-deserved looks illogical.

Also, the award can be paid for some achievements.

Because laws only govern the general basis of payment, specific situations are usually covered by collective bargaining agreements and local regulations, such as management orders.

Very often, a special regulation issued by an organization or an individual serves as a source of specification.

Types of bonuses and employee benefits

What are there? Classification

There are three types of awards:

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

Merit classification is presented in the table.

According to the frequency, the following awards are distinguished:

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

Sources are classified into the following types:

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

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

They are accrued either for high results of labor activity, or upon the occurrence of certain events, holidays, etc.

One-time bonuses are often viewed as synonymous with lump sums. So different types lump-sum bonuses are considered payments tied to certain events, high performance or circumstances.

Similarities and differences (comparison table)

General and unique features of awards issued based on different criteria are indicated in the Table.

General procedure for accrual and registration

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

Bonus payments to employees of federal budget institutions determined by special guidelines. In other organizations, collective agreements are being developed that fix 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 in part of the general regulation on remuneration.

The 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 bonuses;
• necessary requirements;
• amounts;
• designations of individuals or groups of recipients;
• appointment time slots;
• grounds.

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

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

For example, safety precautions.

The amounts can be anything. They are determined as a fixed amount or as a percentage of the main monetary reward.

Time depends on the organization of work. The basis is an order or other order on the payment of bonuses.

In what documents should organizations be reflected?

All of these documents have already been mentioned above.

Let's remember them in the list:

• methodological instructions for budgetary organizations;
• collective agreements;
• employment contracts;
• orders;
• bonus provisions;
• agreements;
• other papers.

How to reflect in the provision on bonuses?

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

It should contain the following items:

• destination indicators;
• conditions;
• amounts;
• periodicity;
• calculation method;
• violations that reduce their size;
• various payments that are not subject to the accrual of premiums.

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

The article is accompanied by a sample regulation on bonuses adopted by one of the Russian organizations. It sets out the rules in great detail.

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

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

Taxation

Under tax law, the payment of bonuses is treated as part of the cost of income.

In Art. 25 of the Tax Code of the Russian Federation provides a list of purposes for the use of bonus funds. And the 225th article of this code regulates the reduction of the taxable base by the amount of bonuses.

Bonus costs are included in labor costs in such cases:

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

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

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

Conclusion

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

Prize payment rules

Prize payment rules

Wages - perhaps the most burning topic for conversations of working citizens. And what could be better than a salary? Of course, salary plus bonus! Good employers would only be happy to encourage their talented employees more often. But the bonus procedure hides so many pitfalls that in return for gratitude, the employer risks getting an offended look from the employee, or even a subpoena. What rules for paying bonuses will help to avoid such a scenario?

Rules for the payment of bonuses: types and existing regulatory framework

Prizes- these are motivating payments made by employers to distinguished employees who conscientiously fulfill their duties or achieve good labor results.

In accordance with Part 1 of Article 129 of the Labor Code of the Russian Federation, bonuses may be one of the components of wages. In this case, it is necessary that the bonuses be clearly spelled out, for example, in a bonus provision or an employment contract. It is in these papers that the rules for the payment of bonuses are formulated:

Achievements leading to the award;

The methodology for calculating the amount of the premium;

Conditions that prevent the accrual of incentive payments.

The bonus accrued in accordance with these documents becomes an integral part of the overall system of remuneration for work.

According to the periodicity of payments, bonuses are divided into the following types:

One-time - paid once, usually timed to coincide with an event;

Periodic - paid at a certain time (for example, every month or quarterly);

Annual - paid at the end of the year.

Monthly, quarterly and annual motivating payments are divided into production (for example, monthly bonuses that are part of the salary) and non-productive (for example, monthly bonuses for employees raising children). At the same time, most often bonuses are associated precisely with the working achievements of employees. After all, very few employers can afford to issue bonuses that are not consistent with the results of work.

In accordance with article 129 of the Labor Code of the Russian Federation, salary is the main type of reward for work. At the same time, non-production bonuses (the same monthly payments to employees with children) do not depend on work success in any way.

The same article of the Labor Code provides for the possibility of material incentives for employees through bonuses. The definition of the term “bonus” itself can be found in Article 191 of the Labor Code of the Russian Federation: it states that incentive payments to employees are not mandatory.

According to article 193 of the Labor Code of the Russian Federation, an employer cannot leave an employee without a bonus, even if he violated discipline.

The Labor Code does not regulate in detail the rules for paying bonuses - according to Article 135, the employer has the right to decide these issues himself.

Ambiguous or conflict situations arising around the volume and procedure for calculating bonuses are considered as labor disputes in accordance with Article 381 of the Labor Code of the Russian Federation. The form of payment is prescribed in article 131.

Primary company documentation, which helps to take into account the cost of salaries and bonuses, as well as income tax, is:

Vedomosti;

Expense orders;

Payment orders confirming the accrual of bonuses to an employee.

The features of the bonus are regulated by:

Collective agreements;

Regulations on bonuses;

Internal labor regulations;

other documentation.

Rules for the payment of bonuses and ways to document them

According to the legislative provisions, in practice it is possible to distinguish whole line methods that allow to prescribe in detail the rules for the payment of bonuses.

First way

This is perhaps the most affordable of all. It consists in issuing separate bonus orders for each case. The papers indicate the type of award, the grounds for its issuance, the list of persons who need to be encouraged, the amount of awards and the timing of their issuance.

This method has the following benefits:

There is no need to regulate in detail the rules for the payment of bonuses;

It is not required to coordinate the amount of payments with each employee - you only need to bring to their attention the relevant orders, in which employees must sign;

You can issue separate orders for the issuance of bonuses for holidays, anniversaries and other significant events. In addition, employees who solve especially important and difficult tasks can be encouraged for conscientious work (Article 191 of the Labor Code of the Russian Federation). The employer has the right not to pay such bonuses whenever the appropriate circumstances occur.

At the same time, there are a number negative moments related to the issuance of individual orders for the issuance of bonuses:

This method can only be used in those companies that are not going to pay bonuses systematically. Thus, the method is not suitable for time-bonus and piece-bonus wage systems - in these cases, bonuses must be paid periodically, since they are a variable component of wages;

The desire of employers to give out a periodic bonus for a one-time bonus, in order to be able to pay a smaller bonus at any time or to deprive an employee of it altogether, causes some dissatisfaction with labor inspectors. Also in this case, the employee can sue to protect his right to receive a fixed bonus, and the justice of the peace is unlikely to side with the employer. The court will consider such bonuses in terms of their nature - this will help determine their legal nature, regardless of the name of the payment;

If the differences between the bonuses of different employees are not supported by documents, this can be considered as a violation of labor laws and discrimination in the issuance of salaries and bonuses. After all, wages, including incentive payments, should be calculated based on the qualifications of the employee, the difficulty of the tasks he solves, the quantity and quality of his work (Article 132 of the Labor Code of the Russian Federation).

Draft orders for the calculation of bonuses are drawn up according to unified forms No. T-11 and T-11a, which were adopted by the State Statistics Committee on January 5, 2004 (Decree No. 1). The Office provides specific guidance on how to complete these forms. According to the law, such orders:

Used to reward for successful work;

Issued by order of the head of the department or department of the company in which the employee works;

They are signed by the director of the company or his authorized representative, as well as by the employee receiving the bonus. After signing the order, entries are also made on a personal card (form No. T-2 or No. T-2GS (MS) and work book employee.

Second way

He means inclusion of rules for the payment of bonuses in the employment contract signed by the employee.

Among the advantages such a method can be called the strict implementation of part 2 of article 57 of the Labor Code of the Russian Federation. The document states that bonus payments are one of the components of the wage system and are necessarily included in the contract between the employee and the employer. Thus, the possibility of violations of labor legislation, which are usually recorded by inspectors and the court, is excluded.

However, this method of fixing the rules for the payment of bonuses implies several serious shortcomings, because it often does not reflect the needs of the employer:

By including the rules for the payment of bonuses in the contract with the employee, the employer is deprived of the opportunity to adjust these provisions unilaterally (in particular, he cannot change either the amount or the timing of the payment of bonuses). He must coordinate any changes with the employee, who may refuse to sign the contract if he worsens his situation;

Companies often use approved forms of employment contracts, it is difficult to introduce new bonus provisions into them. Indeed, in the sample contract, different approaches to bonuses should be fixed, which depend on the qualifications of employees, their working conditions in each position (if the company uses a differentiated approach to bonuses). The inclusion of all possible volumes, terms and rules for the payment of bonuses in each labor contract makes these documents too cumbersome and voluminous. And the lack of this information will inevitably raise questions from the inspectors who check compliance with labor laws, and the courts, who stand up for the validity of a differentiated approach to the payment of bonuses to each employee;

If the specific amounts of bonuses, the timing and frequency of their payments are specified in the employment contract, this will inevitably entail the obligation of the employer to strictly comply with the conditions this contract. Any reductions or delays that worsen the situation of an employee will incur financial and administrative consequences for the employer. If the employment contract does not contain a clear list of violations that do not allow the employee to count on the bonus or allow it to be reduced, any such actions will be considered illegal. At the same time, prescribing all these conditions in an employment contract, as already noted, will make the document too cumbersome and voluminous.

It can be concluded that a detailed statement of the rules for paying bonuses in an employment contract makes sense only in those companies where incentive payments are part of the salary, are not differentiated and always have the same amount, and one-time bonuses are issued only in specific situations and volumes.

Third way

He means conclusion by the firm or its branch collective agreement, which contains all the rules for the payment of bonuses.

This method has the same benefits that come from including bonus rules in an employee's employment contract. If we compare this and the previous method in detail, a number of others can be distinguished:

If the rules for paying bonuses are detailed in the collective agreement, they will not need to be indicated in the labor contract with employees - accordingly, there is no need to change the terms of the contract and re-sign it with the employee when adjusting the bonus rules;

The collective agreement allows you to clearly and accurately prescribe in it all the rules for the payment of bonuses (amounts of remuneration, payment terms, differentiation of bonuses, conditions for bonuses related to the achievement of certain labor indicators), as well as indicate violations that deprive employees of the right to a bonus or reduce its amount . Bonus rates are fixed in the collective agreement both in the section on wage conditions (Article 41 of the Labor Code of the Russian Federation), and in an independent annex to the agreement, which should be named according to the content (“Regulations on bonuses, incentives, motivation, etc.”). Such a document must be an integral part of the contract.

However, this method also has some cons, For example:

Not all companies practice signing collective agreements;

The provisions of the collective contract must be agreed with the employees. An elected representative usually acts on behalf of the staff (for example, a primary trade union). During the negotiation of the contract, it is necessary to follow the procedure set out in articles 36-38 of the Labor Code. It is worth noting that the provisions on salaries and bonuses are the most controversial, and it is often difficult for the parties to the contract to reach an agreement;

If the employer wants to adjust the clauses of the contract or supplement it before the expiration date of the document, he is also obliged to agree on the changes with the employees or their representative. The approval rules are established by the Labor Code or the contract itself in accordance with Article 44 of the Labor Code of the Russian Federation.

The last point was changed for the better only in October 2006. Before that, it was possible to change the collective agreement only on the basis of the Labor Code. Now the contract itself can provide for a simplified system for changing it - however, this provision also needs to be agreed with the employees. At the same time, the employer should not forget that the simplified contract adjustment system can be used not only by him, but also by his staff or his legal representative, who requires an improvement in the remuneration system.

Fourth way

This method consists in regulating the types, volumes and other provisions on bonuses in a special local regulatory act - the Regulations on Bonuses. The document must be adopted in accordance with the law. Its name may be different: “Regulations on remuneration”, which includes a separate clause on bonuses, “Regulations on encouraging employees”, etc.

To the number pluses legally drawn up local regulatory act relating to bonus issues include the following:

In labor and collective agreements, only references to the local normative act on bonuses can be indicated (with specification of its name and date of adoption). This will allow not to set out the rules for paying bonuses in detail in labor and collective contracts and not to make adjustments to them when changing the bonus procedure;

The local act allows you to prescribe all the nuances of the bonus system characteristic of the company, and build a real incentive scheme for quality work - it will be an effective mechanism for increasing the productivity of the enterprise;

With this method, there is no need to agree on the rules for the payment of bonuses with the employees themselves, it is only necessary to follow the process of taking into account their opinion, expressed by a legal representative (for example, a trade union).

However, with this method, there are some cons:

The employer must strictly comply with all the conditions and obligations specified in the document. And since the payment of bonuses depends not only on compliance with the conditions of bonuses, but also on the prevention of violations in work, these negative factors are minimized;

If the local normative act regulating the bonus procedure is adopted in the company for the first time, it is necessary to make changes with references to it in previously signed contracts and other documents.

If you decide to pay bonuses to employees on the basis of the local regulatory act "Regulations on Encouragement", your next step should be to determine the types of bonuses to which this document applies.

The following methodology is often used: the rules for the payment of bonuses, which are part of the general remuneration system, are indicated in the document, and the possibility of paying one-time bonuses is indicated as a reference to special orders of the director or his proxies, as well as calendar events, performance of special tasks, outstanding achievements etc.

Rules for the payment of bonuses in the structure of the Regulations on bonuses

The provision on bonuses usually has a standard structure. It should contain a number of sections that include certain information.

General provisions

In this section, the purposes of issuing bonuses are prescribed - for example, improving labor productivity due to material incentives for employees to increase target indicators. Here it is worth clarifying the circle of persons falling under the Regulations.

Types of premiums and sources of payment

It indicates all types of bonuses provided for in accordance with the document, as well as indications for them and the rules for issuing bonuses for different categories employees. There are several options for promotion, for example:

Bonuses for good production parameters (with a description of what is meant by these payments);

Bonuses based on the results of labor activity (for example, for a certain period of service, for performing above the norm, for the introduction of new technologies, etc.);

Bonuses for continuous work experience in the office (they can be timed to coincide with anniversaries), as well as for long work on the occasion of retirement.

It is necessary to formulate the provisions as clearly and clearly as possible - this will help to avoid disputes over the grounds for issuing bonuses.

In the same section, it should be clarified which categories of employees are eligible for incentive payments, the timing of the issuance (once a month, quarter, year), and also indicate the frequency of bonuses (regular or one-time).

Here it is worth prescribing a clause on taxes that are subject to premiums. Funds for this item may be part of the sales costs and average earnings of employees, or be excluded from these items and allocated from the profit of the office, remaining after payment of other taxes.

Prizes

They can be fixed in a document or calculated using a percentage formula. In order to document the amount of the premium, it is necessary to clearly state the indicators on which its volume depends.

Such indicators are both quantitative and qualitative. The former have a percentage expression and are directly dependent on the timing of the work, production standards, etc. Qualitative parameters, respectively, are determined by improving the quality of labor, cost savings in relation to the specified norms.

These parameters may also depend on the amount of profit, compliance with the contract, increase in production indicators. All these criteria must be very detailed and correctly set out in the position, they must differ for each category of employees and for different departments of the office.

The procedure for issuing awards

This section contains the following options:

What documents regulate employee bonuses;

What are the conditions and rules for paying the premium;

What is the amount of bonuses for each category of employees (for example, for employees who did not work the full number of working days of the month due to military training, admission to a university, retirement, dismissal for downsizing or other good reasons, as well as due to a recent taking office).

The same paragraph indicates the grounds for depriving the premium, as well as a list of papers that need to be compiled for this.

In the final part, the terms of payments are prescribed (on the day the salary is paid, upon a certain achievement, etc.)

Final provisions

It details the procedure by which the document comes into force, its validity period, as well as responsibility for its non-execution.

Such local acts are signed by the director of the company and approved by his personal order. Each employee must be familiarized with the document under the signature (it is placed on a special familiarization sheet attached to the document, or in the familiarization journal).

Prize payment order

Bonuses to employees are paid on the basis of the order of the head. It should describe in detail who receives the award, for what merits and in what amount. Based on paragraph 24 of the Rules for maintaining a work book, after issuing an order the following information is indicated in the labor:

About the presentation of diplomas and thank you letters, awarding special titles and awarding other distinctions that are produced in the company;

On other types of remuneration provided for in Russian legislation, as well as in collective agreements and other internal documents of the company.

The order of the head can concern only one employee or the whole group. One way or another, the order should state which paragraph of the provision on bonuses it refers to, what volume and procedure for issuing the bonus is implied. Employees get acquainted with the order and sign under it.

The order can be issued according to the forms No. T-11 or No. T-11a

Regular bonuses or payments that are part of wages are not entered in the work book. Such incentives can be reflected in the employee's personal card.

In order to attribute the incentive payment to expenses that reduce the taxable income tax base, you need to pay attention to unified form of primary accounting of papers on wages, adopted by the State Statistics Committee of the Russian Federation.

Forms No. T-11 and T-11a are used when registering and accounting for remuneration to employees for special achievements, they are signed after the issuance of the relevant order by the head of the structural unit of the company in which the employee works. They are also signed by the director or his authorized representative, then they are announced to the employee, who must put his signature. After that, a corresponding note is made in his personal card.

With regard to the rules for the payment of bonuses that are part of the remuneration or provided for in the regulation on bonuses and an employment contract, it is not necessary to issue an order from the head.

Rules for the payment of bonuses: taxation and accounting

When talking about employee incentives, we should not forget about taxes. Bonuses relate to an employee’s income item, respectively, they are taxed in the same way as other types of employee income - personal income tax must be paid on bonuses under paragraph 1 of Art. 210 of the Tax Code of the Russian Federation.

Personal income tax on bonuses is not paid only in two cases (clause 7 of article 217 of the Tax Code of the Russian Federation):

From awards given to international, foreign and Russian firms for special achievements in the fields of science, education, culture, arts, media and other areas from the list approved by the government;

With awards issued by the highest authorities of Russia for special achievements in areas approved by these authorities.

The employer issuing bonuses is obliged to calculate taxes from them and pay them to the budget (paragraphs 4 and 6 of article 226 of the Tax Code of the Russian Federation). In addition, insurance premiums are also accrued for any types of material incentives. off-budget funds. Also, all premiums are subject to insurance contributions to the compulsory social insurance fund against industrial emergencies and occupational diseases.

Premiums are accounted for based on their sources.

So incentives that are issued in accordance with labor contracts or local regulations and at the same time are associated with an increase in the quality of production are prescribed as follows: D 20 "Main production", 23 " Auxiliary production”, 25 “General production expenses”, 26 “General expenses” - K 70 “Settlements with personnel for wages”.

Incentives that are issued in accordance with labor contracts, local regulations and at the same time are not directly related to improving the quality of production (for example, for organizing corporate holidays), are carried out on the debit of account 91 “Other income and expenses”, sub-account 2 “Other expenses” in correspondence with account 70.

Incentives that are issued in accordance with labor contracts, internal local acts of the office and are associated with capital works (for example, construction of facilities, installation of equipment, etc.) are calculated on the debit of account 08 “Investments in non-current assets” in correspondence with account 70.

Incentives can also be issued from targeted funding funds. In such situations, they are taken into account by posting D 86 "Target financing" - K 70.

Responsibility of the employer for violations of the rules for the payment of bonuses

Employers who violate the rules for paying bonuses may face various kinds of liability.

Failure to comply with labor laws is punishable by:

administrative responsibility, in accordance with part 1 of article 5.27 of the Code on administrative offenses Russian Federation(Code of Administrative Offenses of the Russian Federation). Failure to comply with labor laws by an official may result in an administrative fine of up to 50 minimum dimensions wages. If the violation is committed repeatedly, the person is threatened with disqualification - deprivation of the right to hold high positions in any firms (part 1 of article 3.11 of the Code of Administrative Offenses of the Russian Federation) for a period of one to three years (part 2 of article 5.27 of the Code of Administrative Offenses);

Deprivation of premiums can be considered in court(magistrate) in the presence of delays in the basic salary and other offenses in the field of labor legislation (Article 142 of the Labor Code of the Russian Federation). And Article 236 of the Labor Code states that if an employer delays an employee’s salary, then subsequently he will have to pay it, taking into account interest - the so-called monetary compensation - in the amount of at least 1/300 of the current refinancing rate of the Central Bank of the Russian Federation. The percentage is calculated on the total amount of the delayed salary for each day of delay, including the day on which the salary should have been paid and the current date;

Judicial practice shows that often Employers have to pay additionally the amount of non-pecuniary damage(Article 237 of the Labor Code of the Russian Federation), which was inflicted on employees (if the employee can prove that he suffered physical and moral suffering).

New rules for the payment of bonuses in 2016-2017 and clarifications from the Ministry of Labor

How will incentives be given out under the new wage law adopted on October 3, 2016? Explanations on this topic were given by employees of the Ministry of Labor of Russia. You should read their explanations and see what rules are set for monthly, quarterly and annual payments.

1) Terms of payment of bonuses

According to the law in force since October 3, 2016, the boundaries of the period of salary payments are introduced - no later than 15 days after the end of the month for which it is accrued.

How does this rule correlate with the issuance of bonuses? Is it really possible to issue an incentive based on the results of, for example, April after May 15? Is it true that first quarter incentives should be issued by March 15th? What is the timeframe for issuing annual bonuses? These issues are of great concern to employers who have familiarized themselves with the new documents. After all, earlier firms summed up the results of working periods in the second half of the following months, respectively, and bonuses were accrued much later.

• Clarifications of the Ministry of Labor

Bonuses are an integral part of salary. According to the new provisions of Article 136 of the Labor Code, the issuance of remuneration for the past month will be carried out until the 15th day of the next. So the bonus based on the results of April will be credited along with the May salary, and issued at all in June. Does such a delay violate the new provisions of the Labor Code and the rights of the worker himself?

• Letter of the Ministry of Labor dated 23.08.2016 No. 14-1/v-800

Letter No. 14-1/B-800 of the Russian Ministry of Labor of 23.08.2016 proposes the following interpretation of Article 136 of the Labor Code of the Russian Federation: the term for issuing bonuses is fixed in the company’s own documents no later than 15 days from the end of the term for which the bonus is accrued. Thus, the company must issue an incentive on the 15th day of the month following the period in which the bonus was accrued.

It turns out that the employer himself can set the deadline for issuing various incentives, and their calculation can even be extended for an indefinite period. So the manager can prescribe that annual bonuses are accrued only in March next year, and are issued at all in April along with the salary.

• Information of the Ministry of Labor dated September 21, 2016 No. b / n

On September 21, 2016, another explanation was published on the website of the Ministry of Labor regarding the new terms for issuing remuneration. It states that the terms are limited to fifteen calendar days only in relation to salaries issued twice a month.

Incentive bonuses, allowances and other funds paid in excess of the salary are only a component of the salary, and are paid much less frequently and for longer periods (months, quarters, years, etc.).

The main conclusion: the terms for issuing bonuses for different periods can be prescribed by local regulations and collective contracts. So, if you decide to indicate in the internal document of the company that monthly bonuses will be paid in the middle of the next month, and annual bonuses - not earlier than March of next year, this will not contradict the new clauses of the Labor Code of the Russian Federation.

Thus, based on the explanations of the Ministry of Labor, it should be concluded that in local documents regarding the rules for the payment of bonuses, it is possible to prescribe any provisions on the timing of bonuses without fear of fines and penalties.

• Regulations on bonuses

The main way to insure against disputes with employees and labor inspectors is to clearly spell out all the points related to bonuses in the internal documents of the company. It is best to specify the payment terms for each type of bonus separately - we are talking about monthly, quarterly or annual rewards.

2) Timing of premiums

Here are examples of wording that can be indicated in the section "Terms for the issuance of bonuses" of the Regulations on bonuses:

The monthly bonus is issued no later than the 10th day of the month following the settlement month;

The quarterly bonus is issued no later than the 30th day of the month following the completed quarter;

The annual bonus is issued by the decision of the General Director of Romashka LLC no later than 20 days after signing the annual accounting reports.

3) Terms of payment of bonuses

If we talk about the new terms for issuing bonuses, they can be indicated as follows: “Romashka LLC issues incentives for different periods until the 15th day of the month following the settlement month.

Be sure to indicate the exact date of issue. This is required by the explanation of the Ministry of Labor dated September 21, 2016 No. b / n.

4) Bonus payment dates

We remind you again that all provisions on the timing of bonuses must be written in the internal document on incentives (rules for the payment of bonuses), then there will be no problems with the issuance of remuneration under the new law of October 3, 2016.

Examples

Romashka LLC plans to accrue the premium for March 2017 on April 9. This award can be given out on May 15th.

The premium for the whole year will be accrued in March of the next (after signing the accounting reports). Award must be received by April 15th.

5) Results

The explanations of the Ministry of Labor regarding the timing of the issuance of incentives and, in general, the rules for paying bonuses, are very attractive to employers - they allow them to pay bonuses on time that is not prescribed in the new version of Article 136 of the Labor Code of Russia. However, it should be borne in mind that the explanations of the Ministry of Labor are only comments on the new provisions in force from October 3, 2016, they in no way cancel their actions.

And this article clearly states that it is impossible to set the terms of encouragement in local regulations. In order to resolve the issue of the timing of the payment of bonuses in 2016-2017, it is necessary to make appropriate changes to the Labor Code itself. However, this, apparently, is not planned - according to the explanations of the Ministry of Labor, the situation is already normal.

To consult on the issues of bonuses for employees of your enterprise, contact the specialists of the company "Business Resource". This firm provides competent consulting assistance to small and medium-sized businesses, as well as provides accounting and legal support for enterprises. The company provides services in St. Petersburg and its environs. For advice, call by phone.

Information about bonuses will be useful to the management of the company, an accountant and an employee who will be able to demand the due amount of the bonus if the conditions prescribed in the constituent documents are met.

General information

Let's understand the concept and find out in which regulations it is worth looking for answers.

What it is?

Bonuses - payments in monetary terms to an employee of an enterprise in excess of the basic salary. This is a reward for achieving a certain result, for fulfilling duties, etc.

It is also a method of stimulating the growth of achieved indicators. The bonus system is developed by representatives of the labor and salary department, or the employee development service, and then it is approved by the company's management.

Provisions on bonuses - an independent local regulatory act of the enterprise or an appendix to. General position is the basis for the development of provisions on bonuses for a structural unit.

It is possible to establish an individual bonus in accordance with what is drawn up between the individual and the employer.

The management is obliged to accrue and pay bonuses, which are provided for in the contract. Most often, the following persons receive awards:

Types of bonuses to employees

The reward system should link several elements. It can be realized thanks to:

• bonus indicators;
• conditions;
• sizes;
• determination of the circle by the employee who is entitled to the bonus;
• payment frequency.

What types of bonus payments of a stimulating nature when bonuses to employees can be? Allocate:

The form of payment can be:

• monetary;
• commodity (gift in the form of household appliances, nominal watches, a certificate to a beauty salon, etc.).

In accordance with the assessment of performance indicators, the following are distinguished:

According to the methods of accrual, the premium is divided into:

The periods for paying bonuses depend on:

• features of the work of the company, the entire division or an individual employee;
• the nature of the bonus indicator;
• keeping records of the results of work for specific periods.

There are:

If we consider the intended purpose of bonuses, then we can distinguish the following groups of systems:

Current regulatory framework

V Labor Code provides incentive payments to employees in the form of bonuses (). The definition of the bonus is contained in, which says that it can be paid by the employer, but does not apply to mandatory transfers.

The employer does not have the right to deprive the employee of the bonus if there has been a violation of discipline ().

The legislative documents do not detail how bonuses should be paid - employers themselves have the right to regulate this issue ().

Disputes about the size and accrual - a labor dispute, which is considered in. The form of payments is stated in.

The primary documentation of the company, which is intended for accounting for the purpose of taxing profits of labor costs in the form of bonuses, is:

• , which confirms the transfer of the bonus to the employee.

Features of the award are considered:

• in collective agreements;
• in internal labor regulations;
• in other guidance documents

How are employee bonuses calculated?

The salary is accrued to the employee for those labor obligations that he fulfills in accordance with job descriptions. Bonuses are provided in cases where a certain result is obtained at the end of, for example, a month.

In individual firms, the size of bonuses is set when the plan is fulfilled or exceeded. All cases in which an employee can count on receiving a bonus are spelled out in collective agreements.

Documents are attached to the internal regulations, signed by all employees of the organization. Thus, they agree to the terms that are being considered.

Leaders structural divisions enterprises write a memorandum addressed to the general director of the company. It reflects:

• information about the employee;
• the amount of the payment (as a percentage of salary or in a fixed amount);
• results that have been achieved (for which remuneration is paid)

The accountant is responsible for the execution of the document, which calculates the salary. The order must be certified by the signatures of the management, the seal of the company is affixed. The employee gets acquainted with the contents of the document and puts his signature.

The bonus will be issued along with the salary according to the payroll. Remuneration is an integral part of earnings, but its amount is written out in separate lines with its own income code.

So, consider the basic procedure for calculating bonuses to an employee:

1. The management issues an order for.
2. From the accrued amount, it is worth deducting the tax on the income of an individual.
3. When drawing up employment contracts, it is reflected when it is possible to accrue a bonus, in what amount the payment will be made.
4. When rewarding employees, it is worth compiling a list of persons to whom incentive funds will be paid. The list is signed by the head of the company. The bonus may be issued without taking into account when the salary is transferred.
5. If an individual has a stable income, the bonus will be calculated as a percentage: the salary is multiplied by the percentage of the bonus. For example, the salary is 30 thousand rubles, and the bonus is 40%. Then the calculation will be as follows: 30 thousand * 40% \u003d 12 thousand - this is the premium, from which 13% (income tax) is deducted. As a result, a non-handed person will receive 10,440 rubles.
6. If an employee works from output, then earnings are multiplied by the percentage of bonuses and 13% is subtracted.
7. When accrual is carried out in a fixed amount, it is necessary to subtract 13% from such a payment. The result is the means that the employee of the company should receive.

Let's take a closer look at the award order. This is a structured form that must be filled out according to the rules. Document structure:

• general provisions;
• the size of the premium;
• rules for issuing funds;
• circumstances that are the basis for reducing the bonus payment.

The first section contains the goal of rewarding an employee - good performance indicators, quality of work, modernization of capacity and equipment used in the organization.

They reflect the rate, size, accrual technique, the framework in which the calculations of fulfilled obligations will be made. The order must contain information about the unit, profession, methods, principles for calculating remuneration.

A large enterprise describes all the indicators of departments, a small one - only 3. The formation of all indicators is carried out on the basis of special applications that provide for the procedure for paying bonuses to an employee.

The amount of the bonus should be fixed in the sections on the rules for bonuses for the amount of work performed. The order reflects information about the rules for issuing, the person responsible for the execution of the document is determined.

There is also an additional section that fixes the procedure for accruals for individual work, which is carried out in accordance with the employment contract. It can be bonus payments to a significant date.

Do I need to write an application (sample)

The documentary justification for the promotion is carried out by the head of the company - he writes an application for the award. Such a document is called a submission for a bonus. Forms are developed by clerks of the company.

If such a form is not installed at the enterprise, the application is written in the form.

How to submit an award:

1. The header reflects the data of the director, information about the head, who submits the form, the position held
2. Enter the title (financial incentive) and data about the person to whom the bonus should be awarded. Indicate the name of the document - a presentation or a memo.
3. Information is provided on the merits for which the employee is entitled to a bonus, as well as a request for accrual of the amount of remuneration (prescribe its amount if the director does not determine it).
4. Information about the compiler is entered.

Retirement payouts

Should the company pay a bonus to an employee who has already been fired if the order was created after the person left the company, while the bonus is issued for a specific time of work (year, quarter, month) upon achieving certain results?

The rights to the bonus may arise until the moment of dismissal. But to accrue such an amount, it is worth summing up the results of the company's activities for a specific period. This means that the employer will not be able to pay such funds until the person leaves.

There are no provisions in the legislation of the Russian Federation that would prohibit the payment of bonuses to dismissed personnel, if the right to such arose earlier - when the person was still working.

In addition, failure to pay or reduce the amount of remuneration is an illegal act. This means that the employer must fulfill its obligation to pay bonuses to the dismissed employee of the enterprise.

The payment is made within the terms stipulated by local acts, even at the end of the year. It will be necessary to adhere to the bonus rules reflected in.

The employer cannot include a clause stating that upon dismissal, the employee will be deprived of the right to a bonus (). It is not allowed to discriminate an employee in any way when paying wages and in accordance with.

But there is such a nuance - the company's management may not pay the full amount of the premium. If the person worked for half of the billing period. The calculation will be based on hours worked.

Often, the provisions prescribe the condition that the bonus payment is made in full if the employee leaves the company for a good reason (when moving, conscripting into the army, leaving for a well-deserved rest due to age, etc.).

Unearned copayment reserve

The unearned premium reserve is considered to be a part of the BSP that comes under an agreement concluded and valid in the reporting periods, as well as during the validity of insurance contracts, which goes beyond the reporting period.

The reserve of unearned premiums is referred to in. RNP is formed to guarantee the fulfillment of the assumed obligation under the contract that did not end in the reporting periods.

This is an insurance premium that is accrued in accordance with contracts that are valid within the billing period, and refers to the time of the contract, which goes beyond the reporting period.

Risk premium

The risk premium is an additional return that is paid to investors above the limit that can be transferred on the risk-free basis. financial transaction. Such income increases in proportion to the increase in the risk of capital investments.

Not taken into account overall level investment risks for a specific investment instrument, but systematic risk, which is determined by beta coefficients.

Reflection in accounting (postings)

When rewarding employees, the accountant will need to make the following entries:

When drawing up a collective agreement, the company has the right to apply the system of additional payments in the form of bonuses.

And if this is stated in the primary documentation, the employer cannot evade paying the due amount to the employee who has fulfilled the necessary conditions.

Income tax payers in Russia are those individuals- citizens and individual entrepreneurs who are tax residents of the country and receive any income (Article 207 of the Tax Code of the Russian Federation). Moreover, these receipts can be both in kind and in cash. Bonuses, in fact, are also the income of a person that he receives according to ...