E.V. Konovalova, economist-accountant
M.A. Svetlov, economist

Premiums: taxation and clearance

Unfortunately, many accountants still believe that any bonuses can be considered stimulating, as long as they are enshrined in an employment or collective agreement or local normative act. And since the Tax Code states that labor costs include any accruals to employees provided for by law, labor or collective agreements And Art. 255 Tax Code of the Russian Federation, then often bonuses for an employee’s birthday, for an organization’s anniversary, or for active public work are included in tax expenses. Let's find out whether this is legal and which premiums can be taken into account in tax expenses without risk and which cannot. And how to issue bonuses so that there are no complaints from inspectors.

Prize for work

Salary employee including T Art. 129 Labor Code of the Russian Federation:

• remuneration for work;
• compensation payments;
• incentive payments.

That is, any incentive payment, including bonuses, must be paid just for the work.

Now let's look at the Tax Code. And it follows from it that, in order to recognize our premium paid for labor in tax expenses, it must be provided for in an employment or collective agreementArt. 255, paragraph 21 art. 270 Tax Code of the Russian Federation.

Conclusion

To recognize an incentive payment as an expense for profit tax purposes, it must be:

• indicate in the labor (collective) agreement with the employee;
• assign (pay) for work.

Thus, labor bonuses include, for example, payments provided for in a labor (collective) agreement to a miner for exceeding coal production standards, and to a seller for excellent customer service and increased sales. They are taken into account in tax expenses and included in the base for calculating insurance premiums and personal income tax. L Part 1 Art. 7 of the Federal Law of July 24, 2009 No. 212-FZ “On Insurance Premiums...”; subp. 6 clause 1 art. 208, Art. 255 Tax Code of the Russian Federation.

Also, without any problems, you can take into account in tax expenses the bonuses provided for in the provision on bonuses for employees, if there is a reference to it in the employment contracts at Letters of the Ministry of Finance of Russia dated September 22, 2010 No. 03-03-06/1/606, dated February 26, 2010 No. 03-03-06/1/92. And it’s very good if in the bonus regulations you indicate the basic bonus amounts th Letter of the Federal Tax Service of Russia dated April 1, 2011 No. KE-4-3/5165.

A common mistake made by managers is to set minimum size awards. For example, in the bonus regulations they write: “... the amount of the monthly bonus ranges from 10 to 50 percent of the established salary.” By establishing this type of bonus, the organization guarantees the employee a bonus - regardless of how he worked during the month. As a result, the bonus actually becomes part of the salary - it will still have to be paid. And if you suddenly decide to deprive an employee of a bonus, inspectors may file claims for violation of labor laws A Art. 5.27 Code of Administrative Offenses of the Russian Federation.

Thus, when setting bonuses, you need to specify in detail the conditions under which they are paid. This will help avoid questions - both from employees and inspectors (tax officials, labor inspectors). By the way, it can be stated that bonuses are not given to those who do not comply with labor discipline or have reprimands for poor work at Articles 189, 192 of the Labor Code of the Russian Federation.

Incentive bonuses must be issued by order using forms No. T-11 or No. T-11a approved Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1; Letter of the Federal Tax Service of Russia for Moscow dated April 13, 2007 No. 20-12/034132.

However, what to do if there is a bonus, in essence, it is paid for labor achievements, but not provided for in the labor or collective agreement? For example, a one-time bonus assigned by order of the director as an incentive for the successful completion of a special task? Can it be taken into account as labor costs?

In their letters, controllers say that it is unlawful to include such a premium in expenses. n Letter of the Federal Tax Service of Russia for Moscow dated 04/05/2005 No. 20-12/22796; Letter of the Ministry of Finance of Russia dated September 22, 2010 No. 03-03-06/1/606, since its payment is not specified in the employment contract e clause 21 art. 270 Tax Code of the Russian Federation.

Conclusion

The employer-safe options for accounting for production bonuses are obvious. In order not to provoke conflicts with tax authorities, all bonuses for specific production results that you plan to pay regularly, periodically, or even one-time to your employees must be described:

• <или>in labor (collective) agreements;
• <или>in the provision on bonus payments to employees and provide a reference to this provision in the labor (collective) agreement.

The scheme for safely recording bonuses for labor can be presented as follows.

At the same time, in the employment (collective) agreement or in the provision on bonuses, you can indicate that “...bonuses are issued on the basis of the order of the manager in the amounts provided for by this order...”.

Regulations on bonuses

It is more convenient to state the terms of bonuses in a separate document - in the regulations on bonuses. If necessary, it is easier to change it than, for example, an employment or collective agreement.

There is no unified form for such a provision. Therefore, to make it easier for you to create a position “for yourself,” let’s see what main sections can be highlighted in it and what to write in them.

POSITION
on bonuses for employees
OOO ____________________

I. General provisions In this section you indicate regulatory framework and the purpose of the provision. You can also designate the circle of employees receiving bonuses (in particular, full-time employees and part-time workers).
1.1. This Regulation on bonuses for employees of LLC ____________________ (hereinafter referred to as the Regulations) was developed in accordance with the Labor Code of the Russian Federation, the Tax Code of the Russian Federation, the Regulations on remuneration of employees of LLC ____________________ (hereinafter referred to as the Company), the collective agreement of the Company and establishes the procedure and conditions for bonuses for employees of the Company.
This Regulation is a local regulatory act of the Company.
1.2. This Regulation applies to employees holding positions in accordance with the staffing table, working in the Company both at their main place of work and part-time.
1.3. In these Regulations, bonuses should be understood as incentives for employees for conscientious, effective work. It consists of paying employees sums of money in excess of the salary and additional payments for working conditions that deviate from normal.
1.4. Bonuses are aimed at strengthening the material interest of employees in improving the results of the Company’s work.
1.5. Bonuses for employees based on the results of their work depend on the quality of the employees’ work, financial condition Society and other factors that may influence the very fact and size of the bonus.

II. Types of bonuses and bonus indicators In this section, you define the types of bonuses: monthly, quarterly, etc., as well as one-time bonuses for completing a specific work assignment.
To justify the legality of income tax expenses, it is necessary to indicate specific bonus indicators. For example, for exceeding the volume of work (production standards), for the absence of defects, for the development and implementation of measures aimed at saving materials, etc.
If there are many indicators and they are different for different divisions of your organization, you can make lists of bonus indicators for each division. They can be issued as appendices to the Regulations on bonuses.
Also in this section you can fix the conditions for bonuses. Such a condition could be, for example, the imposition of a disciplinary sanction on an employee.
2.1. These Regulations provide for current and one-time bonuses.
2.2. Current bonuses are awarded based on performance results _________________Month, quarter, half year. in the event that an employee achieves high production indicators, provided that the employee flawlessly fulfills the job duties assigned to him by the employment contract, job description and a collective agreement. In this Regulation, high production indicators mean:
2.2.1. For commercial department employees: ____________For example, an increase in sales volume and related income, compliance with contractual discipline, and a decrease in the amount of accounts receivable..
2.2.2. For accounting workers: _____________For example, ensuring cash and financial discipline, timely submission of all types of reporting and tax returns..
2.2.3. ...
2.3. One-time (one-time) bonuses may be awarded to the Company’s employees:
2.3.1. Based on the results of the successful work of the Company for the year.
2.3.2. For the employee’s performance of a specific additional task.
2.3.3. For the high-quality and prompt execution of particularly important tasks, especially urgent work, and one-time management assignments.
2.3.4. ...
2.4. The bonuses provided for in paragraphs. 2.2, 2.3 are included by the Company in sales expenses (production expenses) and are taken into account when calculating the average earnings of employees.
2.5. The bonus is not paid to the employee:
- when appearing at work in a state of alcohol, drug or toxic intoxication, confirmed by appropriate examination;
- when absenteeism without good reason.

III. The procedure for calculating, assigning and paying bonuses This section determines the size of bonuses subject to the fulfillment of a specific bonus indicator. It is also important to clearly define the procedure for calculating bonuses to employees who were hired or quit during the period for which the bonus is calculated. For example, a bonus to newly hired employees is paid in proportion to the time worked in the period for which the bonus is calculated.
3.1. The amount of current bonuses for the Company's employees cannot exceed ____% of the salary as recommended by the head of the structural unit.
3.2. The amount of one-time bonuses is determined for each employee by the general director (deputy general director) in a fixed amount or as a percentage of the salary as recommended by the head of the structural unit.
3.3. The total amount of material incentives for employees maximum dimensions is not limited and depends only on financial situation Society.
3.4. The procedure for calculating bonuses depending on bonus indicators is fixed:
- for employees of the commercial department - in Appendix 1;
- for accounting employees - in Appendix 2;
- ...
3.5. For employees hired or dismissed for good reasons during the period for which the bonus is calculated, it is calculated in proportion to the time worked.
3.6. Current bonuses (for a month, a quarter, a half-year) are paid to the Company's employees by the _____ day of the month following the bonus period.
3.7. Heads of structural divisions no later than ____________________ day of the month following during the bonus period For the past month, quarter, half year., direct to CEO data on employees’ fulfillment of bonus targets and the proposed bonus amount.

IV. Final provisions Determine the procedure for the entry into force of the Regulations and the duration of its validity. You can also determine the procedure for making changes to the Regulations.
4.1. This Regulation comes into force from the date of its approval by the director of the organization and is valid until replaced by a new one.
4.2. Control over the implementation of this Regulation is entrusted to _______________For example, for the chief accountant of an organization..

And do not forget that after the adoption of the Regulations on bonuses, all employees of your organization must be familiarized with it against signature b Art. 22 Labor Code of the Russian Federation. And in the collective agreement (or labor agreements) do not forget to make a reference to this Regulation.

Non-production bonus

What will change if the company pays bonuses not for production achievements, but, for example, by March 8, February 23, professional holiday or on the occasion of an employee’s birthday? According to controllers, such bonuses do not relate to incentive payments and are not taken into account in tax expenses, even if they are provided for in an employment or collective agreement e clause 1 of Letter of the Ministry of Finance of Russia dated July 21, 2010 No. 03-03-06/1/474; ; FAS UO dated March 30, 2009 No. Ф09-1640/09-С3. Nevertheless, the FAS NWO made a decision in favor of the tax authorities V Resolution of the Federal Antimonopoly Service of the Northern Territory of September 7, 2009 No. A56-20637/2008, therefore, you should not hope for an unconditionally positive outcome of the case in court.

But even if you do not take such bonuses into account in tax expenses, then include them in the base for personal income tax accrual and insurance premiums will still have to be paid I Part 1 Art. 7 of the Federal Law of July 24, 2009 No. 212-FZ; subp. 6 clause 1 art. 208 Tax Code of the Russian Federation.

So that the bonus can clearly be qualified as payment for labor and so as not to give the tax authorities a reason to exclude it from tax expenses, it is necessary to avoid such formulations as, for example, “a bonus on the occasion of the employee’s 50th birthday and for many years of conscientious work.” After all, such a formulation will immediately raise many questions among inspectors. It is better to assign a bonus to the hero of the day simply “for many years of conscientious work.”

In order not to argue with the tax authorities, it is better to formalize all bonuses as payments for labor, and the conditions for their assignment should be prescribed in an employment contract, collective agreement or in a separate Regulation. And finding a good justification for paying a bonus for an employee’s holiday or anniversary is not at all difficult.

Last October, there were major changes to the employee remuneration system. Now it is legally determined to pay wages twice a month for a period of no more than 15 days between payments. But what about bonuses that are not paid every month? The Ministry of Labor of the Russian Federation provided clarifications in its letter No. 14-1/OOG-1293 dated February 14, 2017.

Ministry officials reminded employers that the duration of incentive payments to employees made based on the results of a month, quarters, year or other periods can be determined by the provisions of a collective agreement or other local legal acts.

Thus, if a local regulation on bonuses for employees is adopted and it is determined that based on the results of, for example, a month, the payment of bonuses is made in the month following the billing month, or based on the results of the year - in March of the next year, then this is a violation of the new requirements of labor legislation is not. Equally, local acts can establish specific dates for this type of incentive payments.

Once again about the new salary provisions

Let us note once again that the federal law dated July 3, 2016 No. 272-FZ introduced amendments to the Labor Code of the Russian Federation. Thus, Part 6 of Article 136 of the Labor Code of the Russian Federation now states that the date of payment must be determined by the local legal situation (collective agreement, employment contract, other acts). The payment deadline cannot be later than 15 calendar days from the end of the accrual period. Thus, salaries cannot be paid less than half a month. These requirements apply to payments wages for actual time worked by employees, for compliance with labor standards and job responsibilities. The calculation and payment of wages for the first part of the month are made within the period established by the regulations in the period from the 16th to the 30th (31st) day of the calculation month, and the second part - from the 1st to the 15th day of the month following the calculation month.

How to pay incentive payments to employees?

Incentive payments are not monthly, so the new provisions of the Labor Code cannot be applied to them. In this case, incentive payments should be understood as incentive payments, bonuses, and other additional payments. They are part of the salary, but are calculated over longer periods than half a month. For example, bonuses are awarded based on performance results after assessing relevant indicators and can be paid based on the results of a month, quarter, six months or year.

Allocating bonuses to subordinates is a common practice among managers of domestic enterprises. Basically, such a material reward is awarded for labor achievements, but there is a wide range of bonuses that are not directly related to the work process, for example, one-time bonus payments upon retirement.

The essence of the concept and types of awards

A bonus is a payment to an employee in the form of additional money for special merits. In particular, for the excellent performance of their duties. Such payments are considered to be regular. In addition to the agreed conditions, the bonus is also based on a specific event (for example, a professional holiday).

The bonus must be paid to employees on the basis of the relevant provision enshrined in the company's regulations. Based on Art. 129 and art. 191 of the Labor Code of the Russian Federation, bonuses can be an incentive for:

• high labor achievements;
• special skill associated with the subject's specialty;
• length of service or high qualifications;
• proposal and assistance in the implementation of progressive ideas to improve manufacturing process etc.

Despite the broad theoretical basis, as well as the widespread practice of bonuses, many people wonder whether the bonus is subject to taxes and insurance premiums.

Place of bonus in salary

Bonus payments are not a mandatory component of employee salaries. However, based on Art. 129 and art. 191 of the Labor Code of the Russian Federation, the employer has the right to do this. Including a bonus in the subject’s final earnings allows you to:

• encourage employees to improve the performance of their work activities;
• regulate the amount of income tax by increasing the amount of labor costs for employees.

The bonus can be paid from the net profit of the enterprise, if the payment is not related to labor merits, and can also be a cost for the company if it is regularly paid based on the labor merits of the subject. However, the source of its formation does not affect the right to include the bonus in the salary.

Even in the case when the bonus is not paid as an incentive amount, when it is one-time or its source is considered net profit, the category in question nevertheless remains the employee’s income.

All bonus payments are credited to employees in their bank accounts or issued from the company's cash desk simultaneously with their salaries.

Conditions for awarding bonuses

The conditions for granting bonuses to employees are regulated by separate state regulations, as well as local documents. The latter include: a collective agreement, regulations on bonuses, as well as individual local papers designed to regulate this process.

However, for calculating bonuses, the legislator has created a number of special conditions that must be taken into account in any enterprise. In particular:

Changes in bonus payments are possible only upward.

Based on the fact of the calculations and calculations regarding the volume of such payment, the company’s accountant generates a corresponding certificate, and the manager publishes an order, which records the list of entities entitled to the bonus. The amounts of additional payments are also indicated.

Taxation procedure for bonuses

Despite the widespread practice of calculating bonuses, for many employers the question is still relevant whether the bonus is subject to personal income tax. This question is determined by two provisions: on the one hand, a bonus is always the employee’s income, and the employee’s income is subject to taxation. On the other hand, a bonus is not a direct payment for labor.

The key rule in this matter is the first provision, which states that the premium is income. Based on Art. 209 of the Tax Code of the Russian Federation, a tax such as personal income tax is levied on it, and insurance payments. In 2018, this provision is valid for both regular additional payments and one-time incentive accruals.

The procedure for calculating income tax on bonuses is standard. A special rule is a list of conditions under which the incentive amount will not be subject to personal income tax.

In particular, in addition to the award for outstanding achievements in scientific direction, financial incentives for an employee by his company that meet the following parameters are exempt from personal income tax:

• a bonus or gift from a company does not reach the level of 4,000 rubles. in year. Based on Letter of the Ministry of Finance of the Russian Federation No. 03/04/06/48497 dated September 29, 2014, if the incentive exceeds the designated limit, the bonus amount issued is subject to taxation in standard procedure minus four thousand;
• such an award is given to employees in connection with a festive event;
• on the basis of Art. 574 of the Civil Code of the Russian Federation, a gift or other material reward for an employee was formalized as a deed of gift.

Regular bonus payments for achievements in professional activity should be recorded at the disposal of the company manager regarding specific indicators of the production process.

If the calculation of bonuses is regulated by a collective agreement, it is legal to reduce income tax by this amount.

Based on Art. 324 of the Tax Code of the Russian Federation, when industry standards establish the need to accrue bonuses based on length of service, the enterprise has the right to create a separate reserve for such labor costs.

Benefits of Employee Bonus Tax for Income Tax

Based on Art. 255 and art. 272 of the Tax Code of the Russian Federation, we can conclude that all bonuses accrued to employees for achievements in work are rightfully attributed in full to the costs of remunerating the labor activities of subordinates. As a result, the total amount of income tax to be transferred to the budget is reduced.

The following organizations can use a similar approach:

• located on common system taxation;
• using a simplified tax system.

It is lawful to add to the amount of premiums the amount of insurance premiums paid from the funds in question. It is understood that the contributions will also reduce the company's tax burden.

Possible misunderstandings with employees tax office regarding a reduction in income tax, must be resolved through documentary evidence of such rights. It is understood that all provisions regarding the premium and the procedure for its inclusion in costs must be regulated by local regulations. In particular:

So, the taxable premium will look like this: Aggregate premium – Tax-exempt premium (RUB 4,000) * Tax rate (13%).

Example: based on the results of 2016, the manager of the Uslovnoye enterprise decided to reward his subordinate I.I. Ivanov. in these amounts:

• on the occasion of Ivanov’s anniversary – 6,000 rubles;
• based on the high performance indicators of Ivanov’s team during the reporting year - 9,000 rubles;
• for the successful implementation of technologically new equipment - 2000 rubles.

So, the process of calculating personal income tax is as follows: (6000 + 9000 + 2000 – 4000) * 13% = 1690 rubles.

1690 rubles are payable to the budget. IN accounting documents the operation considered will be reflected in three entries. The difference in postings is due to differences in the purpose of payments and their dependence on the production process.

Insurance premiums deducted from premium

Any payments to subordinates working under an employment agreement are subject to insurance contributions on the basis of Federal Law No. 212 of July 24, 2009. Such payments also include bonuses, regardless of whether they are in material (in kind) or financial form it was provided.

Deductions from bonuses are made in the same manner as from wages. Thus, the structures to which it is necessary to pay insurance premiums, are the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Medical Insurance Fund.

In accounting, this event is recorded not by the date of publication of the bonus order, but by the date the employee actually received the funds assigned to him.

Those premium amounts that are not legally subject to personal income tax are also not subject to insurance premiums.

Taxes on a one-time employee bonus

One-time employee bonuses are regulated separately, regardless of regular incentive payments. However, all one-time financial awards are also subject to taxation in the form of personal income tax and insurance contributions. This provision is enshrined in Letter of the Ministry of Finance of the Russian Federation No. 03/03/06/1/606 dated 08/29/2007. This provision also regulates the conditions for the provision and taxation of the category in question:

• providing a one-time incentive to a subordinate is possible if such a provision is fixed in the local regulations of the enterprise;
• Only payments based on production merit are taken into account, and not funds tied to a specific event (for example, an award for outstanding scientific achievements);
• all costs for bonus incentives must be recorded in accounting.

Thus, we can conclude that the bonus is subject to taxation, in particular, accrual to the incentive personal income tax amount and insurance premiums. The manager is strongly recommended to familiarize himself with the list of tax-free bonus amounts.

It would seem that the question is Is the bonus taxable?, has been closed in law for a long time. But is everything so clear? It continues to worry both workers and accountants. Therefore, let's put all the dots in their places.

Concept

Based on Articles 129 and 191 of the Labor Code, the bonus is classified as incentive payments. Along with directly wages for execution official duties it forms the employee’s remuneration.

Now we are talking about bonuses specifically for labor success. In terms of personnel and accounting, they are usually carried out as follows:

• specific production results, production standards;
• mastery of a profession;
• career achievements;
• introducing and/or implementing ideas that increase the efficiency of the company.

Question, what taxes are paid on an employee bonus?, in our opinion, is not entirely correct from a legal point of view. The fact is that it would be more correct to put it this way: – Personal income tax? Answer: yes, only to them. But not only. In addition, except taxation of bonuses to employees, it is subject to insurance premiums.

Premium tax

Now let's figure out how deducted from the premium income tax . According to the rules Tax Code(Article 226) the day of receipt of the bonus is in fact considered the day of its payment. It coincides with the date of personal income tax withholding. That is employee bonus tax must be taken on the day of its actual payment. In this case, the mechanism that the company uses when issuing bonuses is not of fundamental importance. Whether in cash at the company's cash desk, or to a bank account (salary card).

When income tax on bonus counted and withheld, it must be transferred to the treasury. The law allows a maximum of one day for this. The deadline is the next day after the award is issued.

Only international, foreign and Russian awards for outstanding achievements in various fields, which are mentioned in Decree of the Government of the Russian Federation dated 02/06/2001 No. 89, are not subject to personal income tax. At the end of 2017, there are 77 types.

Unearned bonus: taxable or not?

It should be noted that disputes about which bonuses are tax-free(personal income tax), including in arbitration courts, have not left the agenda until relatively recently. And for the tax authorities this was a real headache.

Read also 3-NDFL in 2018: new form

The fact is that bonuses can be of two types:

1. for labor (see above);
2. peri-work incentives.

• various anniversary dates (not only in relation to people, but also events);
• professional holidays (for example, Accountant's Day);
• date of foundation of the company, etc.

Today, the position has already been established in practice, Is income tax deductible on the premium? not for performing their job functions. Definitely yes! Insurance premiums also need to be calculated.

You will also have to take tax on the bonus issued based on the results of work upon dismissal of an employee. There are no exceptions in this regard in the law.

Exception: 4 thousand rule

Talking about Is the bonus subject to income tax?, one cannot fail to mention paragraph 28 of Article 217 of the Tax Code of the Russian Federation. It follows from this that a bonus in the total amount of 4,000 rubles per year per employee is not subject to tax (along with winnings, gifts, etc.). But in order to avoid personal income tax, two more conditions must be met:

1. bring the award to some significant date;
2. conclude a written gift agreement according to the rule of paragraph 2 of Art. 574 Tax Code of the Russian Federation.

When issuing bonuses, the experience and ingenuity of an accountant is extremely important. He must clearly understand which amounts to use as a bonus and which amounts for other reasons.

Benefit for income tax

We found, Are taxes paid on bonuses? and which ones exactly. Now about the pleasant side of the issue.

The Tax Code, on the basis of paragraph 2 of Article 255 and paragraph 4 of Article 272, allows all amounts of bonuses issued to employees for labor achievements to be attributed to labor costs. And at 100% size. And such expenses ultimately reduce the income tax payable to the budget. This approach is available to individuals:

1. on the general tax system;
2. “for simplified people” with an object of income minus expenses.

PRIZES

ACCOUNTING and TAX ACCOUNTING

Payment of bonuses

Procedure for paying annual bonus the company may prescribe:

- in the employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);

In the collective agreement (Part 2 of Article 135 of the Labor Code of the Russian Federation);

In the Regulations on remuneration or bonuses (or in other local regulations) (part 2 of article 135, part 1 of article 8 of the Labor Code of the Russian Federation);

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

In the document on the calculation and payment of bonuses the source of payment is indicated.

The basis for calculating the premium is an order from the manager. The order is signed by the manager and employees are introduced to the order upon signature.

Vacation pay with bonuses

Vacation pay must be recalculated in in that case, if, while the employee was on vacation, he was awarded a bonus based on the results of work for the previous year, and billing period and the period for which the bonus was accrued have been fully worked out.

This is due to the fact that when calculating vacation pay, annual bonuses for the past year must be taken into account regardless of the date of their accrual.

In order not to recalculate vacation pay, It is better to accrue remunerations based on the results of the year as early as possible. For example, December 31 of the current year. In this case, there will be no need to make any recalculations.

Accounting of Awards

Reflection annual bonuses in accounting depends on payments:

Due to expenses for common types activities;

Due to other expenses.

Postings:

DEBIT 20 (23, 25, 26, 28, 29, 44, 08) CREDIT 70- the bonus was accrued at the expense of expenses for ordinary activities;

DEBIT 91 subaccount “Other expenses” CREDIT 70 -- the bonus was accrued at the expense of other expenses.

Insurance Contributions from Premiums

Regardless of what tax system the organization uses, Contributions for compulsory pension (social, medical) insurance are calculated based on the amount of premiums.

Production bonuses are subject to insurance premiums.

The date of payment of the bonus is the date of its accrual in accounting. When should insurance premiums be calculated from premiums in this case?

Insurance premiums should be calculated on the day the premium is calculated in accounting each specific employee and regardless of the date of payment and the date of issuance of the order on bonus payments to employees.

Contributions are calculated for the amount of any premiums for insurance against accidents and accidents.

Calculate contributions “for injuries” possible simultaneously with the calculation of other contributions.

Letter of the Ministry of Finance of Russia dated June 20, 2017 No. 03-15-06/38515

Personal income tax with premiums

The amount of the bonus based on the results of work for the year personal income tax is calculated and withheld, since this payment is the employee’s income.

The award amount is included in tax base according to personal income tax the month in which it was paid.

Bonuses accrued for a period of work of more than a month(including annual) for personal income tax purposes cannot be attributed to labor costs (clause 2 of article 223 of the Tax Code of the Russian Federation).

It states that the date of receipt of income in the form of wages is the last day of the month for which income is accrued, and the specified bonuses are accrued for the period, exceeding one month.

In this case, the date of receipt of income is the day of payment(transfers to the employee’s account) bonuses and personal income tax must be transferred on the same day.

Prizes from Gifts

PAll income is subject to taxation both in cash and in kind, including gifts. The gift can be in the form of a cash bonus.

Amounts exempt from personal income tax not exceeding 4000 rubles. with a limit of one year. If the total cost of gifts to an employee for the year did not amount to 4,000 rubles, then personal income tax does not need to be withheld.

The basis for calculating tax will be the amount exceeded the established limit of 4,000 rubles.

Income tax

When can a premium be included in income tax expenses?

1. The bonus is provided for in the employment contract (paragraph 1 of article 255 and paragraph 21 of article 270 of the Tax Code of the Russian Federation);

2. The bonus must be paid for labor performance (clause 2 of Article 255 of the Tax Code of the Russian Federation).

The annual premium is included in income tax expenses, if one of two conditions is met:

The employment contract specifies the amount and conditions for calculating the bonus;

"Employees are paid bonuses provided for in the Regulations on Bonuses, approved by Order No. ___ dated ___________."

If annual premiums are not reduced tax profit, then permanent differences arise in accounting (clause 4 of PBU 18/02), which lead to the formation of a permanent tax liability (clause 7 of PBU 18/02).

What premiums cannot be expensed?- in the Letter from the Ministry of FinanceN 03-03-06/1/75456

Bonus for Dismissed Employee

Let’s assume that an employee quit before the annual bonus was accrued, and the bonus was awarded for work performance.

In this case, payment of an annual bonus is provided in the employment contract with the employee.

In the event of his dismissal, payment of all amounts due to him is made on the day of dismissal (Article 140 of the Labor Code of the Russian Federation).

It is possible that the amount of the premium is still unknown at this time. Then the bonus provided for in the collective or employment agreement and accrued after the employee’s dismissal can be taken into account as expenses.

It is calculated proportionally the period that the employee worked.

With the accrual method The moment at which expenses are recognized in the form of annual bonuses depends on whether they are direct or indirect expenses.

Direct costs are taken into account as products (works, services) are sold, in the cost of which they are taken into account (paragraph 2, clause 2, article 318 of the Tax Code of the Russian Federation).

Indirect costs are recognized at the time of accrual.

Example

On March 31, 2017, based on the order, all employees of the company were awarded a bonus based on the results of work for 2016.

The bonus amount is 100% of the salary.

The employee's salary is 15,000 rubles. The amount of the bonus based on the results of work for the year is 15,000 rubles.

DEBIT 26 CREDIT 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions”

435 rub. (RUB 15,000 × 2.9%) - social insurance contributions to the Social Insurance Fund are accrued;

DEBIT 26 CREDIT 69 subaccount “Settlements with FFOMS”- 765 rub. (RUB 15,000 × 5.1%) - contributions accrued for health insurance in FFOMS;

DEBIT 26 CREDIT 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases”- 30 rub. (RUB 15,000 × 0.2%) - premiums for insurance against accidents and occupational diseases.

In April 2017, the payment of bonuses and withholding of personal income tax are reflected:

DEBIT 70 CREDIT 68 subaccount “Personal Tax Payments”- 1950 rub. (RUB 15,000 × 13%) - personal income tax withheld;

DEBIT 70 CREDIT 50- 13,050 rub. (15,000 - 1950) - bonus paid.

In March 2017, income tax expenses includes both the premium and insurance contributions from it.

These amounts are reflected in tax accounting in the period of their accrual, that is, in the first quarter.

Premiums under the simplified tax system

Companies on the simplified tax system "Income" the tax base is not reduced by the amount of annual premiums (clause 1 of Article 346.14 of the Tax Code of the Russian Federation).

And companies on the simplified tax system "Income - Expenses" bonuses provided for in an employment contract are included in expenses if bonuses are paid for performance indicators.

Amounts of bonuses based on work results for the year are included in expenses at the time of their payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

Companies on UTII

When applying UTII, calculation and payment of bonuses do not affect the calculation of the single tax, since UTII is calculated based on imputed income.

And if the company combines OSN and UTII and the bonus is awarded to an employee who is engaged in activities subject to UTII and in activities on the general system, then the amount of this bonus must be distributed.

Quarterly and monthly bonuses

Such bonuses can be paid from any source. They are usually paid from expenses incurred in normal activities.

Monthly and quarterly bonuses can be:

Production (for example, monthly bonuses that are part of the salary);

Non-productive (for example, monthly bonuses for employees with children).

If the Employee is on a probationary period

For employees on probationary period all provisions of the collective or employment contract(Part 3 of Article 70 of the Labor Code of the Russian Federation).

Payment of the premium can be made by order in free form or take as a basis the standard form No. T-11 (for one employee) or No. T-11a (for a group of employees).

You can develop your own document form.