The salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended and maximum size not limited (Article 132 of the Labor Code of the Russian Federation). The Labor Code obliges the employer to establish the employee’s salary in the employment contract in accordance with the existing remuneration systems in the organization, reflected in local regulations (Article 135 of the Labor Code of the Russian Federation).

The regulations for the payment of annual bonuses (bonuses) can be approved in a separate Regulation on the payment of annual bonuses (end-of-year bonuses), which will contain all the reasons, conditions and requirements for the appearance of an order for bonuses. If not all specialists are happy with the bonus amount, and some could not find their name on the list, then such employees will have to be reminded of the rules of remuneration for work in accordance with Article 132 of the Labor Code of the Russian Federation.

The Regulations must clearly state the grounds:

• to increase the amount of remuneration. For example, for exceeding the plan, mastering new equipment and technologies, saving material resources, etc.;
• to reduce the amount of remuneration. There are many more such reasons - for mistakes, laziness, violation of labor discipline, etc.;
• for complete deprivation of remuneration. For example, due to systematic absenteeism, showing up at work under the influence of alcohol or drugs.

It is clear that the annual bonus is paid to those employees who have worked in full for this year. And what can specialists count on who, at the time the order was issued, were on the staff of the organization, but were hired within a year or were unable to work that year in full for valid reasons, for example, the birth of a child, maternity leave, long-term illness or administrative leave? ? As a rule, in such cases, remuneration is paid in proportion to the time worked, but this procedure must be fixed in the Regulations.

A controversial point is the fact that employees who quit after the end of the year, but before the order was issued, were excluded from the bonus list. Moreover, the basis for dismissal can be either the initiative of the employee himself or the initiative of the employer (reduction of staff or numbers), and sometimes the date of dismissal is determined by the state (conscription into the army).

Judicial practice shows that it is mainly those who are offended who turn to arbitrators for the protection of “their blood.” general directors. For them, the court’s ruling often contains the word “pay”, and for ordinary employees – “refuse X’s claim against “Y” for the recovery of bonuses and monetary compensation moral damage“, as the Moscow City Court did in the appeal ruling dated March 2, 2015 in case No. 33-6308: “The plaintiff’s arguments about his fulfillment of all KPIs for the period 1-4 quarters of 2013 and the existence of grounds for paying him an annual bonus do not affect the conclusions court on the incentive nature of the disputed payment, the establishment of the amount, as well as the very fact of payment of which, is the right, and not the obligation of the employer.”

Bonus for losses

Article 2 Civil Code The Russian Federation directly states that entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services.

If there is a profit, then the management does not have a question about whether to pay or not pay an annual bonus. What to do if at the end of the year the company found itself without profit or even at a loss?

This sad fact is not an absolute basis for a complete refusal to pay annual bonuses to employees, who, perhaps, saved the organization from the worst case scenario. But the production nature of such payments alone is not enough, because the second criterion for the validity of expenses is their documentation in accordance with the requirements of the law (Article 252 of the Tax Code of the Russian Federation), which is what tax inspectors primarily pay attention to. Therefore, the bonus regulations should include various indicators, in addition to profitability: the quality of the work performed, the absence of complaints from partners, buyers, recipients of services, and regulatory authorities. These indicators can be met even in the absence of profit. Accordingly, the order must contain an assessment of the feasibility and validity of paying an annual bonus in order to be able to recognize expenses when calculating income tax, and as a result, more modest amounts of bonuses compared to profitable years.

Example of an order

LLC "Trading"

“Guided by Articles 22, 129, 132, 191 of the Labor Code of the Russian Federation, the Regulations on bonus payments to employees, taking into account the unprofitability of the Company’s activities for 2015 due to a decrease in production volumes, but noting the high quality of work and the personal labor contribution of each employee of the Company to minimize the resulting loss

I ORDER

pay a bonus to the employees of Trading LLC based on the results of work for 2015 in the following amounts:

With this wording of the order, the risk of recognizing the costs of paying bonuses as not meeting the criterion of economic justification and being unlawfully taken into account when calculating income tax is reduced (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Personal income tax and insurance premiums

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

The Ministry of Finance, in letter dated September 29, 2014 No. 03-04-06/48497, answered the question about the personal income tax taxation of the annual bonus paid to an employee upon dismissal. Officials clarified that the annual bonus is not compensation payment, made to employees of the organization upon dismissal, therefore it is subject to personal income tax in the prescribed manner.

The object of taxation with insurance premiums is payments and other remunerations accrued in favor of individuals within the framework of labor relations (Clause 1, Article 7 of the Federal Law of July 24, 2009 No. 212-FZ “On Insurance Contributions...”). These payments must also include contributions for insurance against accidents and occupational diseases (Clause 1, Article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases”). If a bonus is awarded to a dismissed employee, it is also paid insurance premiums, because this remuneration was made during a period of time when this employee was still in an employment relationship with the organization (letter of the Ministry of Labor of Russia dated September 2, 2013 No. 17-3/1450).

Accounting for annual bonuses

The bonuses that the company pays at the end of the year will be reflected in accounting as part of expenses for common types activities. The procedure for calculating the bonus will be as follows:

DEBIT 20 (23, 25, 26, 44…) CREDIT 70

– a bonus was awarded to the employee.

If the premium is paid out of net profit, then the posting will be different:

DEBIT 84 CREDIT 70

– the bonus was accrued from retained earnings by decision of the founders.

Annual bonus for different tax systems

An ordinary employee may not know which of the three taxation systems (we do not take the Unified Agricultural Tax due to its limited use) is used by his or her own organization. And for an accountant this is both “bread” and headache, since for the three systems there are many different options for calculating taxes to take into account the annual bonus, which also depend on its source and design.

Suppose that based on the results of work for 2015, the company decided in January to accrue and in February 2016 to pay a bonus in the amount of 50 percent of the salary, that is, 10,000 rubles, to manager Kolokolchikov. Let's consider how to take into account the amount of the premium in various situations.

Situation 1.

The organization applies OSN - common system taxation (accrual method) and pays income tax. The bonus is provided for in employment contracts and (or) the Regulations on Bonuses, so it can be included in labor costs in the month of accrual (subclause 4, clause 1, article 272 of the Tax Code of the Russian Federation).

The accountant will do

DEBIT 26 CREDIT 70

DEBIT 26 CREDIT 69

These entries reduced the income tax base in January by 13,020 rubles: the accrued premium - 10,000 rubles and the amount of insurance premiums - 3,020 rubles.

The bonus was paid in February, so

DEBIT 70 CREDIT 50(51)

By the way, under the accrual method, the bonus accrued in 2016 cannot be taken into account in income tax expenses for 2015. This amount must be taken into account in the period of accrual of these bonuses, subject to their compliance with the provisions of Article 252 Tax Code RF. The Ministry of Finance insists on this in letter dated October 19, 2015 No. 03-03-06/59642.

Situation 2.

The organization applies the general taxation system (accrual method) and pays income tax. The Bonus Regulations indicate that the source of payment is net profit received for the previous period.

Postings in January – the month of bonus accrual:

DEBIT 84 CREDIT 70

10,000 rubles – an annual bonus was awarded to the employee;

DEBIT 26 CREDIT 69

3020 rubles - insurance premiums accrued to the Pension Fund (22%), Social Insurance Fund (2.9%), FFOMS (5.1%), for insurance against accidents and occupational diseases (0.2%);

Situation 3.

The organization applies the OSNO (accrual method) and pays income tax. The bonus is NOT provided for in employment contracts and (or) the Regulations on bonuses; it is paid on the basis of the order of the manager. Therefore, the layout will be different.

Postings in January – the month of bonus accrual:

DEBIT 26 CREDIT 70

10,000 rubles – an annual bonus was awarded to the employee;

DEBIT 26 CREDIT 69

In accounting, the bonus is included in expenses in January. For tax accounting Expenses can only include insurance premiums of 3,020 rubles. The amount of the bonus itself, due to its non-recognition in tax accounting, forms a permanent difference in accordance with paragraph 4 of PBU 18/02 “Accounting for calculations of corporate income tax” with the simultaneous appearance of a permanent tax liability:

DEBIT 99.2 CREDIT 68.2

2000 rubles (10,000 rubles × 20%) – reflects a permanent tax liability.

Situation 4.

The organization applies OSNO (cash method) and pays income tax. The annual bonus is specified in employment contracts.

According to subparagraph 1 of paragraph 3 of Article 273 of the Tax Code of the Russian Federation, under the cash method, labor costs are included in expenses at the time they are paid to the employee. In practice, accrued remunerations are paid in the month following the month in which they were accrued. Therefore, deductible temporary differences arise in accounting (clause 11 of PBU 18/02). They lead to the formation of a deferred tax asset (clause 14 of PBU 18/02).

January postings (before bonus payment):

DEBIT 26 CREDIT 70

10,000 rubles – an annual bonus was awarded to the employee;

DEBIT 26 CREDIT 69

3020 rubles - insurance premiums accrued to the Pension Fund (22%), Social Insurance Fund (2.9%), FFOMS (5.1%), and insurance against accidents and occupational diseases (0.2%).

Failure to recognize accrued amounts in tax accounting for January leads to the formation of deductible temporary differences in accounting and, as a consequence, the emergence of a deferred tax asset:

DEBIT 09 CREDIT 68.2

2604 rubles ((10000+3020) × 20%) – a deferred tax asset is reflected.

February postings (after bonus payment):

DEBIT 70 CREDIT 68.1

1300 rubles (10,000 rubles × 13%) – personal income tax withheld;

DEBIT 70 CREDIT 50(51)

8,700 rubles (10,000 rubles – 1,300 rubles (personal income tax 13%)) – bonus paid.

CREDIT 68.2 DEBIT 09

– 2604 rubles – the deferred tax asset is written off.

If you remove documentary evidence of the annual bonus from the conditions of this option, then it will no longer reduce tax profit organizations. Therefore, permanent differences arise in tax accounting in accordance with clause 4 of PBU 18/02, which lead to the formation of a permanent tax liability (clause 7 of PBU 18/02).

Situation 5.

The organization applies the simplified tax system and pays single tax from the difference between income and expenses.

In this case, annual bonuses can be expensed after their actual payment, provided they meet the criteria specified in paragraph 1 of Article 252 of the Tax Code of the Russian Federation, that is, without justified and documentation there is no way to get by (subparagraph 1, paragraph 2, article 346.17, paragraph 2, article 346.16, subparagraph 1, paragraph 2, article 346.17 of the Tax Code of the Russian Federation).

Thus, when the annual premium is calculated in January, and the actual payment is in February, the premium itself of 10,000 rubles and the insurance premiums accrued on it of 3,020 rubles (30.2%) can be taken into account in expenses only in February.

It is clear that under the simplified tax system with the object “income”, the payment of the bonus does not affect the amount of the single tax. With UTII, the fate of the annual bonus will also not interest tax authorities, since the tax base to calculate the amount of UTII depends only on the type and characteristics of business activity (clause 2 of article 346.29 of the Tax Code of the Russian Federation).

If the organization conducts economic activity in two taxation systems, for example, OSNO for production and UTII for trade, then it is obliged to keep separate records of income (expenses) (clause 2 of Article 274, subclause 7 of clause 2 of Article 346.26 of the Tax Code of the Russian Federation). Therefore, if remuneration is made to an employee who works simultaneously for OSN and UTII, then the amount of the bonus will have to be distributed between types of activities.

How does the annual bonus affect average earnings

The procedure for calculating average earnings is provided for by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 (hereinafter referred to as the Procedure). The annual bonus is necessarily included in the salary when calculating business trips, vacation pay, and compensation upon dismissal.

But paragraph 15 of the Procedure limits the number of annual bonuses for calculation and allows taking into account only remunerations based on the results of work for the year, accrued for the calendar year preceding the event, regardless of the time the remuneration was accrued.

This requirement is relevant for those organizations in which they could be “late” with the bonus or combine the issuance of annual bonuses for one or two calendar years. If two annual bonuses fall into the billing period, then for the calculation the previous bonus must be excluded, even if it is a pity to part with an eye-pleasing amount.

Employee Ganapolsky with a salary of 30,000 rubles goes on vacation in March 2015. IN billing period from March 1, 2014 to February 28, 2015, he was awarded one annual bonus: 30,000 rubles for 2013 in April 2014. For 2014, an annual bonus due to difficult financial situation They didn’t give it to anyone.

Following the requirement of the Procedure, the bonus for 2013 should be excluded from the calculation, and the amount of vacation pay will be calculated based on the salary.

30,000 rub. x 12/12/29.3 x 28 = 28668.94 rubles.

If an employee went on vacation in December 2014, then the bonus for 2013 should be included in the calculation and the amount of vacation pay would be

(30,000 rub. x 12 + 30,000)/12/29.3 x 28 = 31,058.02 rub.

By the way, the procedure for calculating average earnings for benefits for temporary disability, pregnancy and childbirth, and child care benefits does not differ in such a “draconian” requirement, and all annual bonuses accrued in the calculation two-year period and for which insurance contributions to the Social Insurance Fund were calculated will support “a pretty penny” of its owner (Article 15 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”).

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Calculation of the annual bonus and its accounting

The annual bonus is quite often included in the list of incentive payments involved in the formation of the remuneration system. The employer establishes the general list of bonuses paid, the rules for calculating them and sources of payment independently, enshrining them in an internal regulatory act (Article 135 of the Labor Code of the Russian Federation). If payment of a bonus for the year is provided, then such a document is also relevant to it. In particular, it will define the indicators that determine the possibility of calculating the premium and the algorithm for calculating its amount.

The annual incentive payment is distinguished from other types of bonuses by:

• its connection to the results of the enterprise’s work as a whole for the year;
• actual accrual after the end of the year to which it relates;
• a frequently encountered connection with the employee’s length of service: both with the general employee and with the employer issuing the bonus.

As with other bonuses, when calculating remuneration for the year, the employee’s actual work time in this period is usually taken into account.

The source of funds for paying remuneration for the year can be expenses or the net profit of the company. The accounting records will be as follows:

IMPORTANT! When calculating personal income tax, the date of accrual of tax on the annual premium will be the day of payment. The date of deduction of personal income tax from the annual bonus coincides with the date of payment, and the last date of tax transfer will be the day following payment (letter of the Ministry of Finance of the Russian Federation dated September 29, 2017 No. 03-04-07/63400,Federal Tax Service of the Russian Federation dated October 5, 2017 No. GD-4-11/20102@).

Tax accounting of annual bonus

The annual bonus is included in income tax expenses, in expenses under the simplified tax system “income - expenses” or the special tax system for individual entrepreneurs only if a number of conditions are met:

• the bonus is provided for in the company’s labor documents (paragraph 1 of article 255, paragraph 21 of article 270, subparagraph 6 of paragraph 1 and paragraph 2 of article 346.16 of the Tax Code of the Russian Federation);
• the bonus was paid for labor performance (clause 2 of article 255 of the Tax Code of the Russian Federation).

An annual bonus is considered provided for by labor documentation if any of the following conditions are met:

• the employment contract contains the amount of the annual bonus and the conditions for its accrual (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);
• the employment contract contains a link to the local normative act company that regulates the procedure for calculating and paying bonuses.

Such an act may be a provision on remuneration. You can find a sample of it at.

Premiums are most often classified as indirect expenses (Article 318, paragraph 3 of Article 320 of the Tax Code of the Russian Federation). They can be included in direct expenses if this is an incentive for employees involved in the production of products or performance of work (paragraph 7, paragraph 1, article 318 of the Tax Code of the Russian Federation).

Taking into account the annual bonus when calculating average earnings for vacation pay and business trips

Include the annual bonus in the calculation of average earnings for the purposes of calculating holiday pay and travel allowances oblige Art. 139 and 167 of the Labor Code of the Russian Federation, as well as the provision “On the specifics of the procedure for calculating the average salary”, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

However, remuneration for the year will be taken into account in its own special manner in this calculation. The annual remuneration will be included in the calculation of average earnings, regardless of the time of actual calculation. But there are a number of conditions: the premium must relate to the year preceding the year in which the calculation is made. Moreover, if at the time of calculation the bonus for the year has not yet been accrued, then after its calculation you will have to recalculate the average earnings and, accordingly, the amount of payment depending on this earnings (clause 15 of regulation No. 922, letter of Rostrud dated 05/03/2007 No. 1253-6 -1).

Inclusion in the calculation of the full or partial amount of remuneration for the year, as well as for other bonuses, will depend on:

• on the completeness of the employee’s work during the pay period;
• correspondence between the periods for calculating the bonus and the settlement period;
• accounting or non-accounting of the employee’s actual work time when calculating bonuses.

Results

The annual bonus, compared to other bonuses, has a number of features due to its connection to a special period for its accrual. These features affect the date of its actual calculation and the inclusion in the formula for calculating average earnings. In terms of accounting, the annual bonus does not differ from other incentive payments.

Annual bonuses must be taken into account when determining average earnings for calculating vacation pay and temporary disability benefits. But the order of their accounting is different.

A bonus is part of the employee’s salary (Part 1 of Article 129 of the Labor Code of the Russian Federation), part of the company’s expenses (Article 255 of the Tax Code of the Russian Federation). The bonus is also one of the payments taken into account when determining average earnings. Moreover, the procedure for accounting for it is different for different cases of calculating average earnings:

- according to labor legislation;

— legislation on social insurance and benefits.

Cases of maintaining average earnings according to the norms of the Labor Code

The Labor Code provides for various cases in which the employee retains his average earnings. These include, in particular:

— vacation (Article 114 of the Labor Code of the Russian Federation);

— business trip (Article 167 of the Labor Code of the Russian Federation);

— study leave (Part 1 of Article 173 of the Labor Code of the Russian Federation);

— staff reduction (Part 1 of Article 178 of the Labor Code of the Russian Federation);

— fulfillment of military duty (parts 1 and 2 of article 170 of the Labor Code of the Russian Federation, clause 2 of article 5 of the Federal Law of March 28, 1998 N 53-FZ “On military duty and military service") and so on.

Taking into account the annual bonus when calculating vacation pay

Let's look at the procedure for accounting for annual bonuses using the example of calculating average earnings for vacation pay.

Conditions for taking into account the annual bonus when calculating average earnings

When calculating average earnings, the accountant must take into account the annual bonus, in respect of which the conditions specified in the letter of Rostrud dated February 13, 2007 N 317-6-1 are met:

— provided for by the company’s remuneration system;

- appointed for labor achievements (not for an anniversary or holiday);

- for the previous year.

For example, when calculating vacation pay in 2013, you need to take into account the annual bonus provided by the remuneration system, accrued to the employee for 2012 for success at work.

If all conditions are met, it does not matter when the premium was awarded. The month of bonus accrual may not fall within the billing period (sub-clause “n” clause 2 and clause 15 of the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922, hereinafter referred to as the Regulations on Average Earnings) .

Example 1. Employee of the company “Taste of Bread” O.O. Bagetov is planning a vacation from January 20 to February 2, 2014. In the billing period - from January 1 to December 31, 2013 - he was accrued:

- in December 2013 - a bonus in the amount of 25,000 rubles. based on the results of work for 2013.

We will calculate the amount of average daily earnings and the amount of vacation pay if the billing period has been worked O.O. Bagetov completely.

Solution. When calculating average earnings, the accountant will take into account the employee’s salary in the billing period and the annual bonus for 2013.

The bonus based on the results of work for 2012 is not included in the calculation, despite the fact that it was accrued in the billing period.

Average daily earnings O.O. Bagetov is equal to 1023.24 rubles. [(28,000 rub. x 12 months + 25,000 rub.) : 12 months. : 29.4].

Three days before the start of his vacation, he will receive vacation pay in the amount of 14,325.36 rubles. (1023.24 rubles x 14 calendar days).

If the annual bonus is accrued after the payment of vacation pay, you need to recalculate the average earnings taking into account the amount of the bonus and add an additional payment (letter of Rostrud dated 05/03/2007 N 1253-6-1).

Example 2. Let's change the condition of example 1. O.O. In the billing period - from January 1 to December 31, 2013 - Bagetov was accrued:

— monthly — wage in the amount of 28,000 rubles;

— in March — bonus of 20,000 rubles. based on the results of work for 2012.

Bonus based on the results of work for 2013 in the amount of 25,000 rubles. accrued to the employee in February 2014.

Solution. We will calculate the amount of average daily earnings, the amount of vacation pay and the amount of additional payment to vacation pay.

When calculating average earnings, the accountant will only take into account the employee’s salary in 2013.

Average daily earnings O.O. Bagetov is equal to 952.38 rubles. [(RUB 28,000 x 12 months) : 12 months. : 29.4].

Three days before the vacation, he will receive vacation pay in the amount of 13,333.32 rubles. (952.38 rubles x 14 calendar days).

Since after the vacation the employee was awarded a bonus based on the results of work for 2013 in the amount of 25,000 rubles, the accountant will recalculate the vacation pay. Their amount will be equal to 14,325.4 rubles. [(28,000 rub. x 12 months + 25,000 rub.) : 12 months. : 29.4 x 14 calendars. days].

You need to add 992.08 rubles. (RUB 14,325.4 - RUB 13,333.32).

If the employee has not fully worked the billing period

How to take into account the annual bonus if the billing period has not been fully worked out or the periods listed in paragraph 5 of the Regulations on Average Earnings have been excluded from it?

The bonus is taken into account in full amount. If the billing period is not fully worked out, the annual bonus is taken into account in full if two conditions are simultaneously met (paragraph 6, clause 15 of the Regulations on Average Earnings):

— it is accrued in proportion to the time actually worked in the bonus period (calendar year);

— the bonus period completely coincides with the calculation period. This coincidence occurs when the event associated with maintaining average earnings begins in January. The bonus period and calculation period are from January 1 to December 31 of the previous year.

Example 3. Employee of the Taste of Bread company E.E. Struklova is scheduled to go on vacation from January 9 to January 19, 2014. In the billing period - from January 1 to December 31, 2013 - it was:

In the billing period E.E. Struklova was awarded:

— salary in the amount of 201,600 rubles;

- in March 2013 - a bonus in the amount of 15,000 rubles. based on the results of work for 2012;

- in December 2013 - a bonus in the amount of 20,000 rubles. based on the results of work for 2013, accrued without taking into account the actual time worked in the bonus period - from January 1 to December 31, 2013.

Annual bonuses are paid based on the bonus regulations adopted by the company.

How much should the annual bonus be taken into account when calculating vacation pay?

Solution. When calculating average earnings, the accountant will take into account payments accrued by E.E. Struklova in the billing period, and an annual bonus for 2013.

The billing and bonus periods are the same. However, the bonus was accrued without taking into account the actual time worked in the bonus period, so its amount must be recalculated in proportion to the time worked by the employee in the billing period to be taken into account in average earnings.

In the billing period E.E. Struklova actually worked 223 working days.

In calculating the average daily earnings, the accountant will include an annual bonus in the amount of 17,911.65 rubles. (RUB 20,000: 249 work days x 223 work days).

The premium is partially taken into account. If the billing period is not fully worked out, only part of the annual bonus is taken into account in the following cases:

— the bonus period coincides with the calculation period, but the bonus is accrued without taking into account the time actually worked in the bonus period;

- the bonus period does not coincide with the calculation period or is only partially included in it.

To determine the accountable part of the annual bonus, its amount is divided by the standard number of working days according to the schedule in the billing period and multiplied by the actual number of working days worked in the billing period (letter of the Ministry of Health and Social Development of Russia dated June 26, 2008 N 2337-17).

Example 4. Employee of the Taste of Bread company G.G. Gorbushkin goes on vacation on December 23, 2013. In the billing period - from December 1, 2012 to November 30, 2013 - he was accrued:

- from December 1, 2012 to June 31, 2013 and from August 1 to November 30, 2013 - salary in the amount of 23,000 rubles. per month;

— from July 1 to July 19, 2013 — average earnings during the business trip (15 working days) in the amount of 17,000 rubles;

- in March 2013 - a bonus in the amount of 10,000 rubles. based on the results of work for 2012, taking into account the time actually worked this year.

Solution. In the billing period according to the five-day workweek schedule there are 246 working days. In fact, the employee worked 231 working days. To determine the amount of vacation pay, we will not take into account the average earnings retained by the employee during the business trip (subparagraph “a”, paragraph 5 of the Regulations on Average Earnings). Let's take into account the amount of accrued salary - 261,000 rubles. (23,000 rubles x 11 months + 8,000 rubles), as well as an annual bonus for 2012.

Since the employee has not fully worked the pay period and it does not coincide with the bonus period, we will partially take into account the amount of the annual bonus. The accounted part is equal to 9390.24 rubles. (RUB 10,000: 246 work days x 231 work days).

The total amount of payments taken into account will be RUB 270,390.24. (RUB 261,000 + RUB 9,390.24).

The number of calendar days taken into account in the billing period will be 334.78 (11 months x 29.4 + 12 calendar days: 31 calendar days x 29.4).

The average daily earnings for calculating vacation pay will be 807.67 rubles. (RUB 270,390.24: 334.78 calendar days).

If the billing period is fully worked out

If the billing period is fully worked out, the annual bonus is taken into account in full.

Example 5. Employee of the Taste of Bread company N.N. Chiabatov, in accordance with the vacation schedule, will go on vacation from March 3 to March 16, 2014. In the billing period - from March 1, 2013 to February 28, 2014 - he was accrued:

- monthly - salary in the amount of 26,000 rubles;

- in March 2013 - a bonus in the amount of 20,000 rubles. based on the results of work for 2012;

- in February 2014 - a bonus in the amount of 25,000 rubles. based on the results of work for 2013.

Annual bonuses are paid based on the bonus regulations adopted by the company. We will calculate the amount of average daily earnings and the amount of vacation pay if the billing period is worked by N.N. Chiabatov completely.

Solution. Despite the fact that the billing period includes 10 months of 2013, the accountant will include the bonus based on the results of 2013 in the calculation of the average earnings saved during the employee’s vacation in full.

The bonus based on the results of work for 2012, accrued in the billing period - March 2013, is not included in the calculation.

Average daily earnings N.N. Chiabatova will be equal to 955.22 rubles. [(26,000 rub. x 12 months + 25,000 rub.) : 12 months. : 29.4].

Amount of vacation pay N.N. Chiabatova will be 13,373.08 rubles. (955.22 rubles x 14 calendar days).

How to take into account the annual premium when calculating benefits

Benefits for temporary disability, pregnancy and childbirth, monthly allowance for child care, the accountant calculates based on the employee’s average earnings (Part 1, Article 14 of Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity”, hereinafter referred to as Law No. 255-FZ ).

Average earnings include all types of payments and other remuneration in favor of the employee, for which insurance contributions to the Federal Social Insurance Fund of the Russian Federation are accrued during the billing period in accordance with Federal Law of July 24, 2009 N 212-FZ (Part 2 of Article 14 of Law N 255-FZ ).

Bonuses based on the results of work for the year are taken into account in earnings in the amount of actual amounts accrued in the billing period (clause 14 of the Regulations approved by Decree of the Government of the Russian Federation of June 15, 2007 N 375).

That is, if the bonus is accrued in the billing period, it must be taken into account in the average earnings when calculating benefits, completely regardless of the amount of time worked by the employee in the billing period (letter of the Federal Social Insurance Fund of the Russian Federation dated July 10, 2008 N 02-08/07-2248P).

The calculation period for calculating benefits is two calendar years preceding the year of temporary disability, maternity leave or child care leave (Part 1, Article 14 of Law No. 255-FZ).

Thus, in order to include the annual bonus in the average earnings for calculating benefits, two conditions must be met:

— the premium is accrued in the billing period. For example, if an employee fell ill in 2013, when calculating benefits, it is necessary to take into account all annual bonuses accrued in the billing period (2011 and 2012), from which contributions to the Social Insurance Fund of the Russian Federation were paid. It does not matter for what period the bonuses were accrued (whether the bonus period is included in the calculation period or not);

— insurance contributions to the Federal Social Insurance Fund of the Russian Federation are paid from the amount of the annual premium.

Example 6. An employee of the company “Taste of Bread” O.O. Bagel was absent from work from December 9 to December 19, 2013 (11 calendar days). On December 20, 2013, she submitted a certificate of incapacity for work to the accounting department.

In the billing period - from January 1, 2011 to December 31, 2012 - O.O. Bagels were awarded:

— salary for 2011 — 216,000 rubles;

— salary for 2012 — 252,000 rubles;

- in February 2011 - a bonus in the amount of 10,000 rubles. based on the results of work for 2010;

- in December 2011 - bonus in the amount of 14,000 rubles. based on the results of work for 2011;

- in December 2012 - bonus in the amount of 18,000 rubles. based on the results of work for 2012.

Solution. To calculate temporary disability benefits, you need to calculate the employee’s average daily earnings. When calculating it, you should take into account all bonuses accrued in the billing period - 10,000, 14,000 and 18,000 rubles.

The amount of payments for each calendar year should not exceed the maximum value of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation:

— in 2011 — 463,000 rubles;

— in 2012 — 512,000 rubles.

Payments accrued by O.O. Bagels in 2011 are 240,000 rubles. (RUB 216,000 + RUB 10,000 + RUB 14,000). This is less than 463,000 rubles, so we will take them into account in the full amount.

In 2012, 270,000 rubles were accrued in favor of the employee. (RUB 252,000 + RUB 18,000). This is less than 512,000 rubles.

The average daily earnings of an employee is 698.63 rubles. [(RUB 240,000 + RUB 270,000) : 730].

Since the work experience of O.O. Bagel is more than 8 years old, she must be paid benefits in the amount of 100% of average earnings (clause 1, part 1, article 7 of Law No. 255-FZ).

The temporary disability benefit is 7,684.93 rubles. (698.63 rubles x 11 calendar days).

I would like to believe that even with the crisis in the economy, employers will still please their work teams with a bonus for the New Year. As you know, money is never superfluous, especially in conditions of rising prices. Maxim Gladkikh-Rodionov, CEO auditing company “Confidence”, told what an accountant needs to take into account when paying bonuses to employees.

Previously, when we lived in the Soviet Union, annual bonuses were paid according to rules common to all and were called the thirteenth salary. Already from the name it is clear that the annual bonus was an additional monthly salary. Now times have changed. Each company is free to determine on its own who, for what, and in what amount to award bonuses. Nevertheless, the rules for calculating and paying bonuses are more or less similar for most companies - employees who exceed the plan, have no penalties and have been working in the organization for more than one year are usually rewarded.

Calculation rules

The amount of the bonus is calculated either as a percentage of the official salary or in proportion to the number of days worked during the year. Days spent on sick leave or taken “at your own expense” are not considered worked and, accordingly, reduce the size of the bonus. But annual paid leave does not affect the amount of the incentive. But it’s not enough for an employer to just want to pay the money. In order to take such incentives into account in labor costs, you will have to complete a number of documents. The procedure for calculating bonuses, indicators affecting their size or the very possibility of receiving a bonus, the methodology for calculating remuneration, etc. – all this should be reflected in employment contracts with employees or in a collective agreement. It is clear that if the terms of bonuses change, the contracts of those employees to whom they relate will have to be changed, which is too labor-intensive. Therefore, most companies resort to drawing up bonus regulations - a single document containing all the conditions for the payment of certain monetary incentives. And contracts make reference to this provision. If we talk about annual bonuses, then usually the nomination for a monetary award is made by the heads of departments, which seems quite reasonable - after all, who knows better than them how this or that employee works. Then these submissions are considered by the director of the organization and an order on bonuses is issued. In accordance with this order, money is accrued and it is this paper that is the primary accounting document on the basis of which the accountant makes the accrual:

Debit 20 (25, 26, 44, etc.) Credit 70

Bonuses and taxes

If everything is done correctly, the bonus amounts will reduce the profit for tax purposes. Don’t forget about contributions: any premiums are subject to them. And about personal income tax: it must be calculated and withheld upon payment. By the way, the annual bonus can also be paid from retained earnings. Then it is no longer included in labor costs and does not reduce taxable profit. The decision to pay such a bonus is made by the owners of the enterprise. But in this case, you will also have to charge and pay contributions to extra-budgetary funds.

In practice, enterprises, especially small ones, are unable to increase labor costs, including bonuses for employees, precisely because of contributions (the amounts are too large). Naturally, some companies are trying to find loopholes in the legislation that allow them to save on payments to extra-budgetary funds. But there are few opportunities here. Yes, amounts are not subject to contributions financial assistance in the amount of up to 4,000 rubles per year (similar to personal income tax), travel expenses, rental of any employee property by an enterprise, expenses of individuals under civil contracts. Here, in general, are all the really available options (Article 9 federal law dated July 24, 2009, No. 212-FZ). And if with financial assistance everything at least looks more or less legal, then, for example, significant amounts of travel allowances will be subjected to close scrutiny during verification. And since the company resorts to such tricks, then all this must be formalized impeccably - otherwise fines and penalties will be added to the additional assessed contributions.

Other incentives

Of course, there are other ways to reward employees. Thus, you can present certificates of honor to those who have distinguished themselves, declare gratitude, and even nominate them for the title of best in their profession (Article 191 of the Labor Code of the Russian Federation). And you can also reward a valuable gift. True, here the accountant will also have to work hard in order to correctly reflect these gifts in accounting. First, you need to decide whether they are part of the remuneration system or whether the presentation of gifts has nothing to do with the employees performing their job function. In the first case, it is possible to include the cost of gifts in expenses that reduce taxable income. True, contributions will again have to be calculated. In the second, the income tax will not reduce the cost of gifts, but the issue of calculating contributions raises a lot of controversy. On the one hand, only an employee of the enterprise can receive a gift, which means without having employment contract, a person should not count on a gift, therefore, receiving it is still associated with work activity, which means that contributions must be paid. On the other hand, if a gift is given regardless of labor success, for example, on some memorable date, then it cannot in any way be considered an element of the remuneration system, and therefore contributions should not be calculated. To avoid disputes, I recommend that you still include gifts for employees in the remuneration system, reflecting this in the bonus regulations. Otherwise, in the event of an unfavorable outcome of the dispute, contributions will have to be paid, but there will be no income tax expenses. You should also remember about VAT. Giving a gift is a gratuitous transfer, therefore, VAT must be charged on the cost of the item. In this case, the “input” tax paid to the supplier of gifts can be deducted. But if the supplier’s activities are not subject to value added tax (for example, he uses the simplified tax system), then VAT on gratuitous transfer will have to be paid to the budget. If your company uses the simplified tax system, then there are no grounds for charging VAT, since the company is not a tax payer.

So, the management of the enterprise decided to reward with valuable things those employees who conscientiously fulfilled their job responsibilities. Such gifts are provided for in the bonus regulations and are part of the remuneration system. The cost of a gift is determined by the company’s expenses for its acquisition or production. It is from this cost that personal income tax, contributions and VAT should be calculated. Moreover, personal income tax must be withheld from any payments to employees. So, if, for example, an employee of an enterprise, while on maternity leave and having no other income besides benefits, receives a gift in kind from her employer, then personal income tax on the cost of the gift must be withheld from the benefit amounts (see letter Ministry of Finance of the Russian Federation dated July 18, 2014 No. 03-04-06/35397). Let's try to reflect the transactions of purchasing and transferring an item to an employee with postings:

Debit 10 Credit 60
— gifts were purchased for employees;

Debit 19 Credit 60
— “input” VAT is reflected on the cost of gifts;

Debit 68 Credit 19
– “input” VAT is accepted for deduction;

Debit 20 (23, 25, 26, 44, etc.) Credit 70
— on the basis of the manager’s order, the enterprise’s debt for issuing a gift to an employee was accrued;

Debit 20 (23, 25, 26, 44, etc.) Credit 69
— contributions are calculated from the cost of the gift;

Debit 70 Credit 90
— the gift was given to the employee;

Debit Credit 68
— VAT is charged upon transfer of the item to the employee;

Debit Credit 68
— personal income tax is charged on the value of the gift (at the time of transfer). If, apart from the property, the employee does not receive any income at all from the company, then personal income tax is not charged. Instead, the company informs the Federal Tax Service at the place of its registration that it is impossible to withhold personal income tax from the value of the gift;

Debit 90 Credit 10
- the cost of the item has been written off.

The annual bonus can also be paid from retained earnings. Then it is no longer included in labor costs and does not reduce taxable profit. The decision to pay such a bonus is made by the owners of the enterprise. But in this case, you will also have to charge and pay contributions to extra-budgetary funds.

Subsequently, when closing the period, the cost of the gift will “migrate” from the credit of the production cost account (20, 26, 44) to the debit of account 90, thereby forming financial results from the operation - an expense equal to the cost of the gift. It should be noted that the correspondence of accounts 70 and 90 is not provided for by the current chart of accounts. However, in its letter dated September 18, 2002 No. 04-04-04/148, the Ministry of Finance recommended doing just that.

Clause 2 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

When calculating average earnings, take into account the bonuses that were accrued to the employee during the billing period (including for other periods).

The exception is annual bonuses. They must be taken into account as part of the average earnings for the billing period, regardless of the accrual date. But in this case, only bonuses accrued for the calendar year preceding the occurrence of the event paid according to average earnings are taken into account. Such rules are established by paragraph 4 of clause 15 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. This means that if remuneration based on the results of work for the year is accrued after calculating average earnings, then it will need to be recalculated.

To avoid recalculation of average earnings, try to accrue remuneration based on the results of work for the year as early as possible. The best option- bonus accrual on the last working day of the current year. Then you won't have to do any recalculations.

How to take into account monthly bonuses when calculating average earnings

If the billing period is not fully worked out, monthly bonuses should be taken into account in full if the following conditions are simultaneously met:

If the billing period has been worked out in full, include in the calculation bonuses accrued in the billing period, regardless of whether the period for which they are accrued is included in the billing period, and regardless of the accrual conditions (paragraph 5 of clause 15 of the Regulations approved by the Decree of the Government of the Russian Federation dated December 24, 2007 No. 922).

• if the period for which the bonus is accrued is included in the calculation period, but the bonus is accrued without taking into account the time worked by the employee;
• if the bonus period does not coincide with the calculation period (or simply is not included in it) - regardless of the conditions for calculating the bonus.

Recalculate the bonus in proportion to the time the employee actually worked in the pay period. Thus, if on any days of the billing period an employee was sick (on vacation, business trip, etc.), the reduced amount of bonuses will have to be included in the calculation of average earnings. To recalculate, use the formula:

Such rules are established in paragraph 5 of clause 15 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

If an employee is awarded several monthly bonuses for the same indicator, check how many of them can be included in the calculation. When calculating average earnings, you can take into account no more than one such monthly bonus for each month of the billing period.

For example, if in a billing period of 12 months an employee is awarded 13 monthly bonuses for the same indicator, only 12 of them can be taken into account.

Situation: which monthly bonuses should be taken into account when calculating average earnings. For the same indicator, the employee was awarded more monthly bonuses than can be taken into account

You decide which of these bonuses to take into account when calculating your average earnings.

In this case, various options are acceptable. For example, you can include in the calculation:

• the highest of the prizes;
• the last of the bonuses accrued in the billing period.

Specify the procedure for accounting for bonuses in the collective agreement, Regulations on bonuses or a separate order of the company.

How to take into account bonuses for a period of work exceeding a month when calculating average earnings

When calculating vacation pay, you can take into account quarterly bonuses that are accrued in the billing period. This is stated in paragraph 15 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

If the billing period is not fully worked out, quarterly and annual bonuses should be taken into account in full when determining vacation pay, if the following conditions are simultaneously met:

• the period for which they are accrued (premium period) is included in the calculation;
• bonuses are accrued for the actual time worked in the bonus (working) period.

If the billing period has been fully worked out, include bonuses in the actual amount in the calculation. Of course, provided that the bonuses are accrued in the billing period.

If the billing period has not been fully worked out, the accrued bonus must be recalculated in the following cases:

• if the period for which the bonus is accrued is included in the calculation period, but the bonus is accrued without taking into account the time worked;
• if the bonus period does not coincide with the calculation period (is not included in it or is partly included) regardless of the conditions for calculating the bonus.

In both of these cases, recalculate the bonus in proportion to the time the employee actually worked in the pay period.

Thus, if on any days of the billing period an employee was sick (was on vacation, went on a business trip, etc.), the reduced amount of bonuses will have to be included in the calculation of average earnings.

To recalculate, use the formula:

This procedure follows from paragraph 5 of clause 15 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, and the letter of the Ministry of Health and Social Development of Russia dated March 5, 2008 No. 535-17.

Example

To the employee of Smena LLC, V.S. Solovyov. leave is granted for 14 calendar days starting from July 6, 2015. The billing period - from July 1, 2014 to June 30, 2015 - was not fully worked out by Solovyov. In the period from July 7 to July 20, 2014 (10 working days) he was on vacation.

During the billing period, he was awarded four quarterly bonuses:

In July 2014 - for the second quarter of 2014 in the amount of 10,000 rubles;

In October 2014 - for the third quarter of 2014 in the amount of 8,000 rubles. At the same time, the bonus is accrued taking into account the actual time worked in this quarter;

In January 2015 - for the fourth quarter of 2014 in the amount of 12,000 rubles;

In April 2015 - for the first quarter of 2015 in the amount of 15,000 rubles.

In this case, when calculating vacation pay, the last three bonuses must be taken into account in the amount in which they were accrued. After all, the employee worked the first half of 2015 in full, and the bonus for the third quarter of 2014 was calculated taking into account the actual time worked.

But the bonus for the second quarter of 2014 cannot be taken into account in full. After all, it was accrued for a period that was not included in the calculation period. This bonus is recalculated in proportion to the time worked in the billing period.

In total, the billing period accounts for 246 working days. Of these, the employee worked 236. From here, the following bonus amount can be taken into account:

10,000 rub. : 246 days × 236 days = 9593.50 rub.

If an employee is accrued several times for the same indicator quarterly bonuses, check how many of them can be included in the calculation. When calculating average earnings, you can take into account no more than four quarterly bonuses for each indicator. For example, if in a billing period of 12 months an employee is awarded five quarterly bonuses for the same indicator, only four of them can be taken into account.

How to take into account annual bonuses when calculating average earnings

Such premiums are taken into account regardless of the moment at which the annual premium is accrued - during the billing period or not. The main thing is that the company pays it for the previous calendar year.

That is, if an employee goes on vacation in 2015, only the annual bonus for 2014 can be taken into account. Moreover, if an employee took a vacation, say, in January 2015, and in February he was awarded a bonus for 2014, the vacation pay should be recalculated, taking into account the annual bonus, and the difference should be paid to the employee.

Example

Employee of Veter LLC Samokhvalov Yu.G. goes on vacation from February 2, 2015 for 14 calendar days. The billing period is from February 1, 2014 to January 31, 2015. Let's assume that the employee has worked this period completely. Employee salary - 25,000 rubles. It did not change during the billing period.

In this case, the amount of vacation pay will be:

25,000 rub. × 12 months : 12 months : 29.3 days × 14 days = 11,945.39 rub.

Now let’s assume that in mid-February Samokhvalov was awarded a bonus based on his work in 2014. The bonus amount was 25,000 rubles. In this case, after the employee returns from vacation, the vacation pay already issued to him must be recalculated. Their new amount will be:

(RUB 25,000 × 12 months + RUB 25,000): 12 months. : 29.3 days × 14 days = = 12,940.84 rub.

Thus, the employee needs to accrue an additional 995.45 rubles. (12,940.84 - 11,945.39).

Example

Employee of Sokol LLC Semenov P.A. goes on vacation in February 2015. The billing period is from February 1, 2014 to January 31, 2015 (a total of 245 working days according to the 5-day working week calendar). In February 2015, the employee was awarded a bonus of 15,000 rubles. - based on the results of work in 2014. That is, the billing period does not coincide with the period for which the remuneration was paid.

During the billing period, the employee was on vacation, which lasted 20 working days. Thus, in total he worked 225 days (245 - 20). This means that the amount of the annual bonus taken into account in calculating average earnings will be:

15,000 rub. : 245 days × 225 days = 13,775.51 rub.

Situation: what bonuses to take into account if two annual bonuses fall into the billing period at once. An employee goes on vacation in February 2015, in January he was paid a bonus for 2014, and in March 2014 - a bonus for 2013

In this case, only the bonus accrued to the employee for the previous calendar year, namely for 2014, is taken into account. The bonus for 2013 does not need to be taken into account when calculating vacation pay.

How to take into account other bonuses when calculating average earnings

These are bonuses that are not tied to any time period. Include one-time bonuses paid for meeting labor targets in the calculation of average earnings (paragraph 2, paragraph 1, letter of the Ministry of Labor of Russia dated July 10, 2003 No. 1139-21). This rule applies if the requirements common to all payments are met. That is, if one-time bonuses are provided for by the remuneration system and accrued in the billing period.

As a rule, one-time bonuses are paid not for a certain period, but upon the occurrence of a specific event (exceeding planned targets, a holiday, etc.). Therefore, when determining the amount of an employee’s earnings for the pay period, take them into account in full.

But at the same time, one-time bonuses not provided for by the remuneration system are not taken into account. In particular, there is no need to indicate amounts paid to employees by holidays, anniversary dates, etc. That is, which are not related to labor indicators.

Our own method of accounting for bonuses

As you can see, accounting for bonuses is perhaps the most difficult part of calculating vacation pay. And besides, with very unobvious rules. Therefore, the question arises: is it possible to simplify these rules by developing our own?

In our opinion, this can be done, but only if the company agrees to overpay its employees, albeit a little. In other words, the calculation rules should be simplified only taking into account the interests of employees. After all, the employee’s vacation is guaranteed by the Labor Code of the Russian Federation. And it also spells out the general procedure for calculating average earnings. At the same time, Article 8 of the Labor Code of the Russian Federation prohibits worsening the situation of workers in comparison with the standards guaranteed by the code. You can improve it as much as you like. Therefore, if as a result the company overpays the employee’s vacation pay, there will be no crime in this. Moreover, labor inspection inspections are still a rare occurrence. And Trudoviks come, as a rule, based on a complaint from former or current employees of the company. And in a situation where the amount of vacation pay turns out to be slightly more than expected, of course, no one will complain.

Note that, using its own methodology, the company will slightly overpay contributions. True, at the same time, this overpayment will automatically lead to a decrease. Therefore, there is a possibility that auditors from To minimize the risk, we advise you to prescribe your methodology for calculating vacation pay in the collective agreement or in the salary regulations. Then this peculiar allowance can be taken into account when calculating income tax as part of labor costs. Two accounting options are possible: as vacation pay itself (clause 7 of Article 255 of the Tax Code of the Russian Federation) or as other expenses incurred in favor of the employee and provided for by an employment and (or) collective agreement (clause 25 of Article 255 of the Tax Code of the Russian Federation). The last option is in case inspectors still have complaints about the simplified methodology. It is clear that the inspectors will not have any questions regarding the calculation of contributions.

What exactly should be simplified? Firstly, you can take into account all bonuses in their entirety, regardless of whether the billing period has been fully worked out or not. This will eliminate the need to divide the bonus in proportion to the time worked. And secondly, include in earnings all bonuses accrued in the billing period. For example, five quarterly or two annual. That is, use the same rules that apply now when calculating benefits.