07.09.2017 print

The premium is subject to personal income tax, insurance premiums for compulsory health insurance, compulsory social insurance, compulsory medical insurance and “injury” contributions. The company can pay bonuses out of expenses or out of profits.

Regardless of whether the premium reduces taxable income or not, it is subject to insurance premiums(Clause 1 of Article 420 of the Tax Code of the Russian Federation).

The source of premiums also does not affect the payment of personal income tax and contributions to “injuries”. Thus, personal income tax on any premiums is withheld at a rate of 13% (for a resident) or 30% (for a non-resident), and contributions for “injuries” are charged at the insurance rates that are established for the company.

Let's figure out which bonuses are considered expenses in tax accounting and reduce taxable profit.

According to Article 255 Tax Code, labor costs include bonuses for production results. The bonus system is usually drawn up in the form of a special Regulation on bonuses. The Regulations must be referred to in employment contracts with employees or in a collective agreement.

If the bonus is not provided for in an employment or collective agreement (or there is no reference to the Regulations), then it cannot be taken into account in expenses (clause 21 of Article 270 of the Tax Code of the Russian Federation).

However, please note: even if the contracts indicate bonuses for holidays and anniversaries, for participation in competitions, sports competitions, etc., tax expenses They still can't be turned on. After all, such bonuses are not economically justified expenses, and therefore do not meet the criteria of Article 252 of the Tax Code.

Which premium is more profitable for the company?

It happens that the founders decide to pay bonuses to particularly distinguished employees at the expense of profits.

Bonus from other expenses

Bonus based on net profit

The bonus may be paid from retained earnings if permitted. general meeting founders (shareholders).

The laws on JSC and LLC do not provide for any payments from profits to anyone other than the owners. And account 84 “Retained earnings (uncovered loss)” is the account of the owners, and only they have the right to receive dividends (letters of the Ministry of Finance of Russia dated June 19, 2008 No. 07-05-06/138, dated December 19, 2008 No. 07-05-06/260).

Therefore, the organization’s expenses for bonuses, sports, cultural and educational events and other similar events, as well as transfers of funds to charity, are other expenses and should be accounted for in account 91 “Other income and expenses.”

When calculating the bonus, make an entry in your accounting:

DEBIT 91-2   CREDIT 70
- bonuses were awarded to employees of the organization.

Premiums from retained earnings are subject to personal income tax and “injury” contributions, as well as insurance premiums for compulsory health insurance, compulsory social insurance and compulsory medical insurance in the usual manner. Reflect the personal income tax on the bonus amount as follows:

DEBIT 70   CREDIT 68, subaccount “Personal Tax Payments”
- personal income tax is withheld from the premium amount.

Add contributions for insurance against industrial accidents and occupational diseases to the amount of the premium:

DEBIT 91-2   CREDIT 69-1-2
- contributions for insurance against accidents at work and occupational diseases are calculated on the amount of the premium.

When calculating insurance premiums for compulsory health insurance, compulsory health insurance, compulsory medical insurance, make the following entry:

DEBIT 91-2   CREDIT 69-1-1 (69-2, 69-3)
- insurance premiums are calculated for the amount of the premium.

EXAMPLE 4. PREMIUM DUE TO NET PROFIT

By decision of the shareholders of Aktiv JSC, part net profit for the past year is used to pay bonuses to employees of a kindergarten owned by the company. 20,000 rubles can be allocated for these purposes.

JSC "Aktiv" registered kindergarten in the FSS department as an independent classification unit. Preschool education (OKVED code 85.11) belongs to class I of professional risk, for which the tariff for insurance against “injury” is set at 0.2%.

In October, by order of the director, a bonus is paid to the head of the kindergarten, Vorontsova, in the amount of 30% of the salary. It is equal to 10,000 rubles. The amount of the accrued premium will be: 10,000 rubles. × 30% = 3000 rub.

The Aktiva accountant made the following entries in the accounting records:

DEBIT 91-2   CREDIT 70
- 3000 rub. – the Vorontsova Prize was awarded;

DEBIT 91-2   CREDIT 69-1-2
- 6 rub. (RUB 3,000 × 0.2%) – premiums are charged for insurance against industrial accidents and occupational diseases in the amount of the premium;

DEBIT 91-2   CREDIT 69-1-1
- 87 rub. (RUB 3,000 × 2.9%) – insurance contributions for compulsory social insurance are calculated;

DEBIT 91-2   CREDIT 69-2
- 660 rub. (RUB 3,000 × 22%) – insurance premiums for compulsory pension insurance are calculated;

DEBIT 91-2   CREDIT 69-3
- 153 rub. (RUB 3,000 × 5.1%) – insurance premiums for compulsory health insurance;

DEBIT 70   CREDIT 68, subaccount “Personal Income Tax Payments”
- 390 rub. (RUB 3,000 × 13%) – personal income tax is withheld from the premium amount;

DEBIT 70   CREDIT 50
- 2610 rub. (3000 – 390) – Vorontsova’s bonus was paid from the cash register.

Bonuses in organizations using special regimes

Firms that have transferred to UTII or use the simplified tax system pay a single tax.

They also pay insurance premiums for OPS, OSS and Compulsory Medical Insurance in general case at a rate of 30%. For some companies whose activities are socially significant (construction, food production, education), preferential tariffs are provided. Such companies that have switched to the simplified tax system or UTII pay insurance premiums only for compulsory pension insurance at a rate of 20%.

Firms with special regimes do not pay VAT, property tax and profit tax (clause 2 of article 346.11 and clause 4 of article 346.26 of the Tax Code of the Russian Federation). As a result, such firms have a question: is it necessary to charge insurance premiums on the amount of premiums paid from retained earnings?

Yes, because the company pays insurance premiums from any payments and rewards accrued in favor of individuals within the framework of labor relations and civil contracts, the subject of which is the performance of work or the provision of services (clause 1 of Article 420 of the Tax Code of the Russian Federation). Therefore, organizations that have switched to the simplified tax system or UTII must pay insurance premiums for the amount of premiums paid. The single tax can be reduced by the amount of these contributions, although not by more than half.

This limit is provided for “simplified” people who calculate income tax, as well as for companies that have been transferred to UTII (clause 3 of article 346.21 and clause 2 of article 346.32 of the Tax Code of the Russian Federation).

And under the simplified tax system with the object “income minus expenses,” insurance premiums paid for employees are taken into account in full (letter of the Ministry of Finance dated May 24, 2013 No. 03-11-11/18972).

EXAMPLE 5. PREMIUM UNDER STS

Passiv LLC uses a simplified taxation system and pays a single tax on income.

For the first quarter, the company’s income amounted to 700,000 rubles, the single tax was 42,000 rubles. (RUB 700,000 × 6%).

During this period, Passive paid its employees salaries in the amount of 180,000 rubles. and a bonus - 50,000 rubles. From the amount of the premium and wages The accountant transferred insurance premiums to OPS according to preferential rate 20%.

This amounted to: (RUB 180,000 + RUB 50,000) × 20% = RUB 46,000.

A company can reduce the single tax by only 21,000 rubles.

(RUB 42,000 × 50%). As a result, Passiv's payments for the first quarter amounted to:

Insurance premiums for compulsory health insurance – 46,000 rubles;

Quarterly advance payment By single tax– 21,000 rub. (42,000 – 21,000).

On October 3, 2016, a law regarding the timing of salary payments came into force. He made important changes to the issue of bonus payments.

From that moment on, the new version of Art. 136 of the Labor Code of the Russian Federation, according to which wages must be paid no later than the 15th day of the next month. It turns out that wages, for example, for December 2019 must be paid no later than January 15, 2020.

If the bonus payment day falls on a weekend or holiday, then wages must be paid no later than the last working day before this weekend or holiday.

Details about the new salary payment deadlines in 2020 can be found on this page. In this publication, we will find out what the deadlines for paying bonuses are in 2020 under the new Wage Law.

Introduction to bonuses

In accordance with current legislation, bonuses are incentive payments that can be made to employees for the proper performance of job duties.

The issue of awarding bonuses is voluntary decision head of an organization or individual entrepreneur. In some cases, bonuses are used to increase the interest of a qualified and/or conscientious employee, regardless of his current work success.

In Art. 135 of the Labor Code of the Russian Federation discloses a general principle for calculating bonuses, providing for the employer’s right to create a bonus system, which is fixed in local acts of individual entrepreneurs or organizations.

In accordance with Art. 129 of the Labor Code of the Russian Federation, bonuses can be included in the salary. In e in that case this issue should be reflected in employment contract or local regulations of the organization.

Thus, the bonus is a full-fledged element of the remuneration system. It follows from this that, simultaneously with changes in the timing of salary payments, the timing of bonus payments has also changed since 2016. Now bonuses must also be paid no later than 15 calendar days from the end of the period for accruing the corresponding bonus.

Types of awards

This is a fairly extensive question: there are several bases for dividing premiums into types.

Depending on the frequency, it is customary to distinguish the following types bonuses:

1. One-time. Paid in a lump sum upon the occurrence of an event. For example, after achieving certain work results.

2. Periodic. Paid monthly and quarterly.

3. Annual. Paid once a year.

Depending on the grounds for payment, bonuses are usually divided into two types:

1. Production. Payments are made for the employee’s conscientious performance of his or her job duties or for achieving certain labor results.

2. Non-productive. Not related to performance results. For example, an organization may pay non-production bonuses to parents with many children. They are not included in wages. Therefore, the provisions of the amended Art. 136 of the Labor Code of the Russian Federation do not apply to them. Non-production bonuses can be paid within any period fixed by the employment contract or local regulations.

Now we propose to understand the changes in the timing of payment of bonuses of various types.

Monthly bonuses

In most cases, monthly bonuses are paid based on the results of the month worked. The issuance of a bonus order is usually preceded by an analysis of the employees’ labor efficiency over the past month. Based on the results of this analysis, management makes a decision on paying a bonus to a particular employee.

In accordance with the updated legislation, the time for employers to analyze and think about who to pay a bonus to will be limited. The new deadlines for payment of bonuses from October 2016 are no later than the 15th day of the month following the worked month.

It is already clear that this will create certain difficulties. Especially for those employers who, in the process of analyzing an employee’s work activity, process a large amount of information. Some organizations and individual entrepreneurs pay bonuses to employees after 1-2 months. This is often due to the need to collect various indicators that reflect labor efficiency. In accordance with the new legislation, this is prohibited.

Quarterly bonuses

This type of bonus is fully subject to the provisions of the updated Art. 136 Labor Code of the Russian Federation. This means that from October 3, 2016, quarterly bonuses must be paid no later than the 15th day of the month following the expired quarter.

Annual bonuses

The annual bonus may also be included in the salary. And often its size even exceeds monthly income. Therefore, this is perhaps the most anticipated bonus for employees.

In accordance with the amended Art. 136 of the Labor Code of the Russian Federation, the annual bonus for 2019 must be paid before January 15, 2020.

Perhaps it's a question of payment. annual bonus- the most difficult. After all, in just a few days, employers will need to evaluate the performance of their employees for the entire year, calculate and pay them bonuses.

Responsibility for violation of deadlines

The new legislation significantly increases the degree of responsibility of employers for failure to pay wages on time. In particular, administrative fines for individual entrepreneurs, organizations and heads of organizations have increased. The amount of compensation for delayed wages has also doubled.

Due to the fact that bonuses are part of the salary, increased responsibility also applies to them. Moreover, administrative fines can be applied for each employee who receives a bonus late.

Changes in local acts

In accordance with Art. 136 of the Labor Code of the Russian Federation, the specific date for payment of wages can be established by one of the following documents:

• employment contract;
• collective agreement;
• internal labor regulations;
• bonus regulations.

It follows from this that from the moment the new law comes into force (October 3, 2016), any of these documents must reflect the date on which wages and bonuses are paid (which is part of the salary).

The Ministry of Labor, in its letter b/n dated September 21, 2016, assured that if the local act on bonuses indicates a specific date for payment of bonuses based on the results for a certain period (for example, based on the results of work for the year, the payment of bonuses is carried out on March 12 of the year following the reporting year) , then this will not constitute a violation of the Labor Code of the Russian Federation.

Thus, the best option will specify in the Regulations on bonuses specific terms for each type of bonus: monthly, quarterly, annual.

Terms for accrual of bonuses

In the Regulations on Bonuses, it is necessary to include a section entitled “Terms for Accrual of Bonuses” and, similar to the deadlines for payment of bonuses, indicate specific dates when bonuses should be accrued. For example:

• the monthly bonus is accrued no later than the 5th day of the month following the last month worked;
• the quarterly bonus is accrued no later than the 10th day of the month following the last worked quarter;
• the annual bonus must be accrued no later than 10 days after the approval of the annual financial statements;
• Non-production bonuses can be accrued and paid at any time. New order Bonus payments do not apply to non-production bonuses. Let's clarify this point. The fact is, according to Article 129 of the Labor Code of the Russian Federation, wages are remuneration for work. As mentioned above, bonuses are included in wages. But non-production bonuses (for example, monthly bonuses for employees with children) are not related to the work achievements of these employees. Therefore, non-production bonuses are not part of the salary. That is why the provisions of new Article 136 of the Labor Code of the Russian Federation do not apply to the payment of non-production bonuses. The main thing is to determine in the local act the period for payment of non-production bonuses.

Sources of payment of bonuses

There are several sources from which it is possible to allocate funds for bonuses to employees:

• accrual of bonuses from profits;
• attributing bonuses to other expenses;
• inclusion of bonuses in the standard costs of the organization's activities.

Bonuses can be included in labor costs if two conditions are met:

• the presence of a local act that clearly outlines the terms of remuneration in the form of bonuses;
• accrual of bonuses based on professional performance results.

The article was edited in accordance with current legislation 09/29/2019

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Many organizations pay bonuses to their employees. As a rule, the amount of such payment depends on the employee’s salary, the duration of his work during the year, and the size of the organization’s revenue.

The Labor Code of the Russian Federation does not limit the employer in the choice of possible types of incentives for employees. Therefore, organizations have the right to independently establish the grounds, conditions, procedure for making and calculating the specified payment.

For example, an annual bonus is an incentive payment because it is aimed at increasing employee motivation and rewarding them. Consequently, it can be taken into account in labor costs on the basis of clause 2 of Article 255 of the Tax Code of the Russian Federation.

However, the following conditions must be met:

1. Payment of bonuses based on the results of the year must be provided for in the labor and (or) collective agreement (paragraph 1 of Article 255 of the Tax Code of the Russian Federation). It is also possible to consolidate the corresponding provisions in another local regulatory act (for example, in the regulation on bonus payments to employees), a link to which should be contained in the specified agreements.

2. The employer’s expenses for paying the annual bonus must be economically justified and documented (clause 1 of Article 252 of the Tax Code of the Russian Federation).

This means that the size of the bonus must be adequate to the salary of each employee being awarded and the real financial situation organizations. There should also be a calculation of bonuses assigned to employees. In addition, the payment of the bonus must be documented in primary accounting documents. For this purpose, an order (instruction) of the head of the organization is used to reward the employee (unified forms N T-11 and N T-11a, approved by Resolution of the State Statistics Committee of Russia dated 01/05/2004 N 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment” ). The presence of these documents is mandatory to document premium expenses.

3. The bonus should not be paid from the organization’s net profit, special-purpose funds or earmarked proceeds. Payments from these sources are not taken into account for tax purposes (clauses 1, 22, Article 270 of the Tax Code of the Russian Federation).

If the specified conditions are met, the organization has the right to take into account the costs of paying annual bonuses as part of labor costs on the basis of clause 2 of Article 255 of the Tax Code of the Russian Federation.

With cash method labor costs are taken into account as expenses at the time the debt is repaid by writing off Money from the taxpayer's current account, payments from the cash register (

PRIZES

ACCOUNTING and TAX ACCOUNTING

Payment of bonuses

Procedure for paying the 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 needs to be recalculated if 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 of 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 for health insurance to the Federal Compulsory Medical Insurance Fund have been accrued;

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 common system, then the amount of this premium must be distributed.

Quarterly and monthly bonuses

Such bonuses can be paid from any sources. 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 a collective or labor agreement apply (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.

Every employee has the right to receive wages for work performed. These payments are mandatory and are determined not only by the internal documents of the organization, but also by labor legislation.

In addition to wages, bonuses may be awarded. They are mandatory or at the discretion of the employer.

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The law defines the concept of a bonus and the need to accrue it. The Labor Code also contains an explanation that the procedure and rules for calculating bonuses remain the responsibility of the employer. If he decides to issue funds to the employee, then it is important to comply with the bonus payment deadlines established in 2020.

Definition of concepts

Article 129 of the Labor Code of the Russian Federation reveals the concept of “bonus”. The law states that the payment is incentive. It can be assigned separately or as part of the salary. That is, the bonus is an incentive measure that is included in the salary structure.

The development of the remuneration system and payment rules is determined by the employer. He must agree on all points with representatives of the work team. This rule is reflected in Article 135 of the Labor Code of the Russian Federation.

Special recommendations are provided for state and municipal unitary enterprises. They are being developed this year for next year. Therefore, the standards for 2020 were prepared by the Commission for the Regulation of Social and Labor Relations in 2020.

The employer must have an internal document that describes the remuneration system. It may contain calculation rules for each of the parts that make up the salary. But it is possible to prepare separate acts for them.

Small organizations may not create regulations related to labor issues. This norm is reflected in Article 309.2 of the Labor Code of the Russian Federation. But then all issues of calculation and payment of wages must be reflected in the employment contract with employees.

When drafting a document, it is important to focus on the standard form. It was approved in Decree of the Government of the Russian Federation No. 858, issued on August 27, 2020.

If internal documents are created, you don’t have to describe in detail all the nuances of payroll calculation. Each paragraph may have a reference to another document. In this case, the process of creating employment agreements is greatly simplified. However, changes may not affect local documentation for many years.

What are the types of bonuses?

In accordance with the frequency provided for the accrual of bonuses, several types are distinguished:

• A one-time payment is provided upon the occurrence of any event in the life of an employee or organization.
• Periodic payments are accrued per month or quarter. They differ in that they are provided several times throughout the year.
• Payment of the annual bonus is made at the end of the year in accordance with the employee’s achievements or the state of the organization’s budget.

If we take into account the grounds for payments, they can be production or non-production.

Bonuses, paid monthly, quarterly or annually, may be part of the salary for certain performance achievements. But sometimes additional funds are transferred without such grounds, for example, for children.

Monthly accruals are determined based on the results of 30 or 31 days worked. The employer analyzes the performance of the employee and decides on the payment of bonuses. This takes time. Therefore, payment terms may not coincide. It is worth remembering that the calculation is made no later than the 15th day of the month following the reporting month.

When accruing quarterly bonus Based on the results of work activity, it will be stimulating. This is referred to in Article 129 of the Labor Code of the Russian Federation.

The law (Part 1, Article 129 of the Labor Code of the Russian Federation) provides for the payment of an annual bonus as salary. It most often has an increased size.

Non-production bonuses do not relate to wages. Therefore, Article 136 of the Labor Code of the Russian Federation does not apply to this (for example, insurance) type of payment. Transfers can be made to the employee at any time. The terms are reflected in the employment contract or local regulations.

Changes in the Labor Code of the Russian Federation in 2020

The new law No. 272-FZ, which came into force on October 3, 2020, provides for increased liability of the employer for late transfer of funds that are part of wages.

In accordance with this, the articles note some innovations:

Article 5.27 of the Code of Administrative Offenses of the Russian Federation	According to them, the amount of fines for repeated violations of the law by an employer has increased. The concepts of primary and secondary liability for delays in wages and bonuses also appeared.
Articles 136 and 236 of the Labor Code of the Russian Federation	They introduced a new deadline during which wages are transferred. At the same time, Article 136 reflects more specific dates, and Article 236 tightens financial liability for late payment.
Articles 392 of the Labor and 29 Civil Procedure Codes of the Russian Federation	The deadlines for payment of bonuses are also determined by the competent authorities dealing with issues of violation of employee rights. When applying, he should focus specifically on these articles.

Rules and procedures for encouraging employees

The institution must develop documents reflecting the rules for calculating and issuing bonuses. They can be internal regulations that are developed for all categories of employees.

It is also possible to prescribe them in the employment contract with each employee. This is provided if the conditions are individual. This option is possible if microenterprises do not have regulations governing such issues.

In the internal documentation, which reflects the procedure for paying bonuses, it is necessary to specify certain points.

These include:

• types of bonuses provided for employees;
• accrual periods for each type;
• categories of employees who may qualify for bonuses;
• functional indicators that give the right to receive a bonus;
• the procedure for determining labor efficiency and its evaluation;
• algorithms for calculating bonuses, which are based on certain indicators;
• the procedure for considering indicators taking into account the category of employee;
• grounds for depriving an employee of a bonus;
• the possibility of challenging the decision of the employee’s management regarding the lack of payment of bonuses.

All these points must be reflected in the employment contract if there are no local documents in the institution. Also, the rules are prescribed in the agreement if the bonus procedure is individual. This applies, for example, to heads of structural units.

After the decision to pay the premium is made, the order is signed. It is compiled for each employee individually. The visa is issued by the head of the institution. The employee must familiarize himself with the document within the period specified by law.

Deadlines for paying monthly, quarterly or annual bonuses in 2020

Article 136 of the Labor Code of the Russian Federation states that wages must be accrued and transferred to the employee every six months. This rule does not apply to bonuses.

Wages due for time worked must be paid no later than the 15th day following the reporting period. Additional incentive payments are not subject to this rule.

The deadlines for their transfer are stated in:

• collective agreement;
• employment agreement;
• local documentation of the institution.

Bonuses must be accrued based on the employee’s work performance. It is important to analyze the work and give an appropriate assessment.

Thus, the employer himself has the right to determine when the bonus should be transferred. You can include the wording “in the month following the reporting period” in internal documentation, and also give a specific deadline (for an annual bonus - no later than March 10 of the next year). If the deadlines are met, violations will not be detected. The employer cannot be held liable in this case.

When to transfer personal income tax

In accordance with paragraph 1 of Article 210 of the Tax Code of the Russian Federation, the bonus relates to the employee’s income. Therefore, it must be included in the base used to calculate personal income tax.

Based on paragraph 2 of Article 223 of the Tax Code of the Russian Federation, funds towards the employee’s wages must be transferred no later than the last day of the month for which the payment was made. If an employee stops working, the salary is calculated on the last working day. This rule applies even if the dismissal is made in the middle of the month.