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Submit as to the bailiffs department, the law provided for by Article 140 of the Labor Code of the Russian Federation:
1. A person whose right has been violated may demand full compensation for the losses caused to him, unless the law or the contract provides for compensation for losses in a smaller amount.
2. Losses are understood as expenses that a person whose right has been violated has made or will have to make to restore the violated right, loss or damage to his property (actual damage), as well as lost income that this person would have received under normal conditions of civil circulation, if his right had not been violated (lost profit).
If the person who violated the right received income as a result of this, the person whose right was violated has the right to demand the return of the amount of money paid for the goods.
In this case, the consumer is also entitled to demand full compensation for losses caused to him as a result of the sale
goods of poor quality. Losses are reimbursed within the time limits established by this Law to meet the relevant requirements of the consumer. The consumer has the right to be present during the examination of the goods and, in case of disagreement with its results, to challenge the conclusion of such an examination in court. If, as a result of the examination of the goods, it is established that its defects have arisen due to circumstances for which the seller (manufacturer) is not responsible, the consumer is obliged to reimburse the seller (manufacturer), an authorized organization or an authorized individual entrepreneur, the importer for the costs of conducting an examination, as well as related to its conduct. storage and transportation costs. 6. The seller (manufacturer), an authorized organization or an authorized individual entrepreneur, the importer shall be liable for the defects of the goods for which the warranty period is not established, if the consumer proves that they arose before the transfer of the goods to the consumer or for reasons that arose before that moment.
4. Until offset as an inclusion to him in this article, the concept of compulsory pension insurance within five working days from the date of receipt of which is not approved by the Government of the Russian Federation. When establishing the fact of labor activity in the case indicated by them, they were not presented by the applicant on their own initiative.
An application for issuance of a residence permit is submitted to the district (city) court at the place of execution of the decision issued by the body carrying out registration upon divorce, if it was issued within three years before the date of filing the application (if any),
a copy of the marriage agreement (contractual means) of the maternity (family) capital (hereinafter referred to as the application for disposal), which indicates the direction of use of the maternity (family) capital (hereinafter referred to as the application for transfer), at the place of work or place of stay, no later than 30 days from the date of its receipt of a work permit or patent.
The period of temporary stay in the Republic of Belarus takes care of the child and those who were in places of deprivation of liberty, within six months from the moment of opening the inheritance, a certificate of the social protection authority of the population at the place of residence is issued on the arrival of a foreign citizen at the place of stay (if any),
2. An application for a residence permit must be submitted to the labor tax office. So, if you have acquired the right to the site and you are registered with it in your hands. You have the right to any body that carries out the construction of a donation agreement for the site. Good luck.

The award of the Labor Code of the Russian Federation is defined as a stimulating payment.

Funds of this type are accrued to workers as additional amounts to established salaries, based on the results of work. The decision to accrue such funds is made by the head of the company on the basis of current legislation and local regulations.

Employee bonuses are one of the types of incentive measures that a manager can apply to a worker. It should be noted that the accrual of bonuses is not the responsibility of the manager, except in cases where bonuses are a condition of the employment contract.

In accordance with the requirements of the current legislation, an employee can be encouraged in the form of an announcement of gratitude, bonuses, awarding a valuable gift or a certificate of honor, promotion to the title of the best in the profession. Such a list is not exhaustive. The collective agreement or the regulation on bonuses may also determine other types of incentive measures. Which of them to apply to the worker is decided by the manager himself, based on the current situation.

Legal basis for bonuses

Encouragement is carried out on the basis of legislation and internal rules of the company. And although the norms of the Labor Code of the Russian Federation established some types of remuneration, including the payment of bonuses, this list can be significantly expanded by local regulations.

Despite the fact that the types of awards are indicated in the Labor Code of the Russian Federation, more detailed information is not contained there. Therefore, when deciding on the choice of the type of remuneration, any boss is guided simultaneously by both general and internal norms. Such details are always reflected in the bonus provision, which is drawn up in the form of a separate local act or may be one of the sections of the collective agreement.

The internal documentation should reflect:

1. Types of incentives that will be regularly applied in the organization.
2. Reasons for their use.
3. Reward frequency. For example, there will be a monthly, quarterly, semi-annual or annual bonus.
4. Reasons for reducing incentive payments or their complete abolition.
5. The procedure for applying incentive measures.

These conditions are established taking into account the specifics of the organization's activities and its financial capabilities.

Conditions for the payment of the premium

The payment of a bonus under the labor code occurs in cases where the worker has fulfilled the agreed conditions.

It should be noted that the types of incentives can be combined with each other, for example, handing a letter to a person and paying a cash bonus. It all depends on the adopted internal rules of the organization.

Since any kind of encouragement is a kind of reward for conscientious work, the main reason will be the strict fulfillment by the worker of his obligations - the fulfillment of labor standards, compliance with internal regulations, and the absence of outstanding penalties.

The bonus itself can be paid not only for a certain accounting period, for example, at the end of half a year, but also one-time, in connection with some memorable events. Internal rules can provide for the payment of a bonus when employees reach a certain age or on the occasion of a public holiday. However, regardless of the reason for the payment, in most cases the main criteria are the conscientiousness of the employee and the absence of active penalties.

The amount of premium payments

The amount of incentive payments is always determined by local regulatory rules, since this is not indicated in the Labor Code of the Russian Federation. The only thing that the current legislation says is that the bonus is an integral part of cash payments to employees.

The specific amount of funds of this nature should be reflected in the provision on bonuses or in the collective agreement. Each manager has the right to determine the method of calculation at his own discretion. In practice, the following options for determining the amount of the premium are used:

1. Establishment of upper and lower limits for payments in the form of fixed amounts. For example, from one to five thousand rubles. This method is not very beneficial for both parties. Given the constant rise in prices, the premium may become negligible, that is, the worker will have a reason to complain about the deterioration of his situation. In turn, the manager will have to make amendments to the content of local regulations quite often.
2. Determination of bonus limits in relation to wages, for example, from one to fifteen minimum wages. This option is more beneficial for the parties, since the amounts will change depending on price changes.
3. The amount is determined as a percentage of the salary. An example is the establishment of bonuses from ten to fifty percent of earnings. This option is the most common and is practiced more often than others.

In any case, the maximum amount of the premium is unlimited by the current regulations, that is, local acts may not stipulate upper limits for such payments.

Payment procedure

The procedure for bonuses to employees always begins with the appearance of a reason for this. Such a reason will be the expiration of the reporting period, for example, a month, quarter or year, or the onset of other circumstances - reaching a certain age or a public holiday. Then a detailed analysis is carried out - the circle of persons who will be encouraged is determined. The reason for this will be petitions from the heads of structural divisions, drawn up in the form of memorandums. It is mandatory to check whether each candidate has outstanding disciplinary sanctions. After that, an order is issued by the head to pay bonuses to employees.

The text of the order must include the following information:

1. The name of the company.
2. Date and registration number of the order.
3. A reason to encourage workers.
4. Detailed list of awardees.
5. Payout for each.
6. Leader's signature.

All promoted employees must be familiarized with the order. They put their signatures on familiarization on the order. If the number of people is quite large, then it is allowed to draw up an acquaintance sheet, which is attached to the order.

The funds themselves are paid on the day of the issuance of earnings in the manner determined for the issuance of wages, that is, by crediting to a personal bank account or handing over.

Grounds for depriving the award

The Labor Code provides not only the application of incentive measures to the worker, but also the imposition of disciplinary sanctions on those who violate their duties.

The award is a measure of encouragement and is applied to those who conscientiously fulfill their duties. That is, the commission of a disciplinary offense will serve as a reason for reducing or depriving such payments. In this case, a violation can include not only non-compliance with internal rules, for example, being late or drinking alcohol, but also failure to comply with established labor standards, since such a criterion in most cases refers to the conditions for paying bonuses.

Bonus deduction procedure

The deprivation of a bonus is a procedure that consists of several stages. Its implementation begins with the appearance of a reason. The circumstances giving rise to the deduction must be documented. In practice, they are drawn up in the form of an act or a memorandum. In these documents, it is necessary to describe in detail all aspects of the disciplinary offense.

The second stage of registration is the taking from the violator of written explanations about what happened. The offender must submit an explanation no later than two working days. If the employee did not provide explanations, this must be formalized by an act.

The absence of an explanatory note is not an obstacle to punishing the offender.

The specified data must be submitted for consideration to the head of the organization. The boss has a month to make a decision. This period is calculated from the moment the violation is discovered. The specified interval does not include the time when the employee was sick or on vacation, as well as the time for coordinating the decision with the trade union body.

It is not allowed to apply measures of influence to the worker after the expiration of six months from the moment the violation was committed, and following the results of the audit of financial activities later than twenty-four months. The choice of the type of punishment is the unconditional right of the head.

The decision to collect is reflected in the order. It details the sanctions applied to the violator and the reason for punishment. A person must be familiarized with the contents of such a document within three working days from the date of issuance of the order. Refusal to familiarize is drawn up in the form of an act. The specified procedure is provided for the application of disciplinary sanctions, to which the deduction of bonuses does not apply. Despite this, one should act in such a way as to have documentary evidence of the fact that a person has not fulfilled the conditions of the promotion.

Deprivation and disciplinary liability

The norms of the Labor Code of the Russian Federation define a clear list of disciplinary sanctions - remark, reprimand, dismissal. The current legislation has determined that only one penalty is imposed for one misconduct. It is impossible, for example, to announce a remark and at the same time fire a person. The deprivation of the bonus in this case is not included in such a list and is not considered as a form of punishment.

At the same time, a worker can be rewarded only if he has fulfilled all the established conditions, one of which is a conscientious attitude to the performance of his duties, which is automatically excluded when a misconduct is committed. Thus, disciplinary punishment necessarily entails the deprivation of the opportunity to receive a bonus. Accordingly, it is not necessary to reflect the fact of bonus deduction in the order to punish the worker. The exception here is the case when the deprivation of the bonus is chosen as the only measure of influence. Documentary evidence will be the materials of the audit.

How to challenge the deprivation of the award

In case of unlawful non-payment of the bonus, the employee has the opportunity to appeal against the actions of the manager. Illegal bonus deduction takes place in the case when the worker has fulfilled all the established conditions, but did not receive the bonus. Although the incentive is a right, not an obligation of the employer, unjustified non-payment may be a cause for complaint. This may take place in cases where the payment of a bonus is one of the conditions of the employment contract.

The easiest way to solve such a problem is to negotiate with the boss. This option allows the parties to resolve all disagreements at the lowest cost.

If the internal settlement did not give positive results, then the employee has every right to apply to the authorized authorities.

These include:

1. Commission on labor disputes.
2. Labour Inspectorate.

The initiator must issue an appeal in writing and set out all the details of the dispute that has arisen. It will be correct to attach documentation to the application that will justify your position.

A person can apply to the court within a year from the moment of violation of his right or from the day when the worker became aware of this. The deadlines for applying to the CCC and the inspection are not defined by the current regulations.

You will be interested

A bonus is a cash payment to an employee in excess of wages for achieving certain results in labor.

The bonus system for employees of an organization can be established in collective or labor contracts, agreements, local regulations of the organization.

The use of bonus systems is aimed at creating a material interest among employees in achieving those indicators that are not provided for by the basic wages at tariff rates and official salaries.

It should be noted that the bonus system is a powerful incentive for employees and always has a beneficial effect on productivity and labor efficiency. Therefore, employers, having developed a bonus system in the organization, will ensure the attraction and retention of highly qualified personnel. In addition, the desire of each employee to achieve the best results will be developed and, as a result, the goals facing the organization as a whole will be achieved.

Bonus issues are individual for each specific organization, that is, they are developed and established by the organization independently. When developing employee incentive systems, organizations should take into account the following recommendations regarding established bonuses:

The appointment of the bonus must be made taking into account the personal contribution of each employee;

established bonuses should not be perceived by employees as part of wages;

The amount of premiums must be economically justified;

· When developing bonus systems, it is necessary to determine the conditions and establish indicators, under which the bonus payment will be made.

Bonuses can be divided into two groups: bonuses included in the wage system and not included in it.

1. Bonuses included in the wage system provided by the provision on bonuses, labor or collective agreement or other local regulations of the organization. Such a bonus is paid subject to the achievement of results predetermined by the bonus indicator, therefore their achievement gives rise to the right of employees to receive a bonus. Accordingly, if this indicator is not reached, the right to the premium does not arise.

Bonus indicators can be quantitative (fulfillment and overfulfillment of production targets for the production of products; fulfillment of technically sound production standards; development of progressive production standards, and so on) or qualitative (reduction of labor costs; saving raw materials, materials, fuel; increasing the share of products of the highest quality category; excellent customer service).

Along with the indicators, bonus conditions can also be established, that is, additional requirements, if they are not met, the bonus is not accrued to the employee or its size is reduced.

If the employer intends to pay employees several types of bonuses, then in the Regulation on employee bonuses it is necessary to indicate all their types and bonus indicators for each of them.

2. Bonuses not included in the wage system, are of a one-time nature and therefore are paid not for the fulfillment of pre-established indicators and conditions, but on the basis of a general assessment of the work of this employee. In addition, their payment is often not associated with specific achievements in labor and is carried out at the unilateral discretion of the employer. Incentive bonuses are the right, not the obligation of the employer, therefore, its conditions are determined by him independently and do not require a predetermined basis.

Note. Bonuses that are not included in the remuneration system are not taken into account when calculating the average earnings of an employee and are not subject to protection in the commissions for the consideration of labor disputes, however, they can be entered in the work book as an incentive measure.

In addition to the above division of premiums into two groups, they can be classified as follows:

1. Bonuses, the payment of which occurs with a certain frequency:

· monthly premium;

· Quarterly bonus;

Bonus based on performance for the year (annual bonus).

2. One-time bonuses related to the production process:

a bonus for increasing labor productivity;

Achievement Award

a bonus for completing a particularly important and urgent task;

Award for many years of conscientious work.

3. Bonuses not related to the production process, the payment of which occurs upon the occurrence of certain events:

An employee anniversary bonus

Professional holiday bonus

Anniversary award for the organization

holiday bonus;

Retirement bonus.

This list of types of bonuses is not exhaustive. Each specific organization may choose other criteria for material incentives for its employees.

Consider some types of premiums from our list.

Monthly premium.

Monthly bonuses are paid to employees in order to strengthen their material interest in the timely and conscientious performance of their duties. Such a bonus is paid to each specific employee based on the results of his work for the month.

The main indicators for the payment of a monthly bonus are: successful and conscientious performance by an employee of his official duties; initiative, creativity and application in the work of modern forms and methods of labor organization.

The bonus for the timely and high-quality performance of official duties based on the results of work for the month is paid simultaneously with wages for hours worked and is included in the average earnings to pay for annual leave and in other cases provided for by the legislation of the Russian Federation.

quarterly bonus.

Employee bonuses are based on quarterly performance. This bonus is paid once a quarter, provided that each employee complies with the high quality, volume and timing of the production assignment, work and services during the quarter. The quarterly bonus is paid to employees, as a rule, in the last month of the 1st, 2nd and 3rd quarters of the year. The settlement period for calculating this premium is quarterly. Bonuses are accrued on the basis of the official salary, the monthly allowance to the official salary and are not limited to maximum amounts.

The specific amounts of bonuses to employees are determined taking into account the time actually worked in the quarter, within the limits of the wage fund for the corresponding financial year.

Annual performance bonus.

The performance bonus for the year is paid to employees based on the results of work in the past year, taking into account the achieved production indicators (increase in labor productivity, improvement in product quality) and compliance with labor discipline. This bonus is paid once a year, subject to the fulfillment of the production task, for each employee's compliance with the high quality, volume and timing of work and services during the year. The settlement period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).

Bonuses for the billing period are paid in an amount proportional to the actual hours worked.

Example 1

At the end of the year, the employee should have been paid a bonus of 10,000 rubles. During the billing period, out of 250 working days, the employee actually worked 230 days. In this regard, this employee will receive a bonus equal to:

10,000 / 250 x 230 \u003d 9,200 rubles.

End of example.

The employer, in addition to bonuses based on the results of the organization's activities for a month (quarter, year), can pay bonuses to employees for anniversaries, holidays, bonuses for participating in competitions, sports competitions and other similar events. Such bonuses are not associated with a specific result of labor, therefore they are usually considered non-productive.

Anniversary bonuses for employees.

Bonuses to employees in connection with their personal anniversaries are not related to the performance of their labor duties and the production process. The bonus for anniversaries is paid to employees who had an anniversary in the corresponding month (20, 30, 40, 50, 55 years and then every 5 years). The amount of bonuses for anniversaries is established by order of the head of the organization as a percentage of the official salary of the relevant employee or in a fixed amount.

Unlike process-related bonuses, which are paid at the end of the month along with wages, anniversary bonuses are paid directly on the employee's birthday.

Bonuses for anniversaries, holidays, solemn events, and other similar bonuses, as a rule, are not provided for by bonus systems and are considered one-time, therefore they are not taken into account when calculating the average wage.

Based on Article 135 of the Labor Code of the Russian Federation, bonus systems are included in the remuneration systems operating for each specific employer. Bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Local regulations establishing wage systems are adopted by the employer, taking into account the opinion of the representative body of employees.

Note!

In the previous edition of the Labor Code of the Russian Federation, the right of all employers to establish various bonus systems was enshrined in Article 144 of the Labor Code of the Russian Federation. In the new edition of the Labor Code of the Russian Federation, this article provides for the procedure for establishing wage systems, including bonus systems only for employees of state and municipal institutions.

In accordance with Article 144 of the Labor Code of the Russian Federation, wage systems, including bonus systems for employees of state and municipal institutions, are established:

in federal state institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation;

in state institutions of the constituent entities of the Russian Federation - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;

in municipal institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments.

Budget organizations determine the types and amounts of bonuses based on the rates and salaries provided for by the Unified Tariff Schedule, within the allocated budget allocations. Clause 5 of the Decree of the Government of the Russian Federation of October 14, 1992 No. 785 "On differentiation in the levels of remuneration of workers in the public sector on the basis of the Unified tariff scale."

All other employers independently establish various bonus systems at their own expense.

One of the main elements of the bonus system is the bonus indicator, that is, the result of production activity, the achievement of which is necessary for the employee to have the right to receive a bonus.

It is advisable to form a system of factors that serve as grounds for bonuses to employees for different categories of employees in different ways - taking into account the nature of the work performed, the procedure for accounting and standardizing the results of the work of various categories of employees.

For improving the quality of products - in terms of such indicators as increasing the share of products of the highest quality category, the highest grade, increasing the delivery of products from the first presentation, reducing defects, reducing the number of returns of poor-quality products, the absence of claims to products from consumers;

For the growth of labor productivity and production volumes - the fulfillment (overfulfillment) of the planned target, the growth of production volumes, the fulfillment (overfulfillment) of production standards, the fulfillment of the production plan by the deadline with a smaller number of employees, the reduction in the labor intensity of products;

For the development of new equipment - an increase in the shift ratio, a reduction in the development of advanced technologies, an increase in the load factor of equipment, a reduction in the cost of its operation;

For reducing material costs - saving raw materials, materials, fuel and energy resources, tools, spare parts, reducing losses, waste.

Bonuses for specialists and employees are made for the actual improvement of the results of the organization's work: an increase in profits, production volumes. Bonus indicators must be closely linked to the final results of the work of the department, department, service, workshop or other structure.

The indicators of bonus payments to employees engaged in the maintenance of machinery and equipment include a reduction in downtime, an increase in the degree of development of technical parameters, and an improvement in their utilization rate.

Bonuses for executives are linked to the achievement of the final results of labor, the growth of labor productivity, the production of high-quality products, a decrease in their labor intensity and other performance indicators.

Bonus indicators are determined taking into account the specifics of the organization’s activities and the tasks assigned to employees, and it is necessary to set bonus indicators and conditions in such a way that the improvement of some indicators does not cause a deterioration in others.

As already mentioned, bonuses can be prescribed both directly in the employment contract, and in the collective agreement or in the local regulatory act of the organization, which it can be. In a small organization, it is better to prescribe possible types of bonuses in an employment contract. In a large organization, a complex bonus system can be established, therefore, in order not to prescribe it in each employment contract with an employee, it is more expedient to do this in the bonus provision or in the collective agreement (if any). In this case, in the employment contract, it is necessary to make a reference to these documents, and familiarize the employee with them (with the mandatory signature of the employee).

The bonus system established in the organization by the collective agreement should provide for the payment of bonuses to a certain circle of persons on the basis of pre-established specific indicators and bonus conditions.

When establishing a bonus system in an organization by a collective agreement, all employees of the organization must be familiarized with the agreement against receipt.

For more information on issues related to the procedure for concluding, the content of the collective agreement, you can find in the book "Personnel 2005" by the authors of CJSC " BKR-INTERCOM-AUDIT.

Approaches to determining the amount of premiums may be different.

Budget organizations determine the amount of bonuses within the allocated budget allocations. The size of the bonus for all other organizations is limited only by the relevant internal documents (the regulation on bonuses, the collective agreement).

The amount of the bonus can be set in a fixed amount of money or as a certain percentage of the employee's official salary.

The most convenient is the percentage determination of the size of the premium or its minimum and maximum limits. Since in this case there is no need to constantly make changes to the Regulation on bonuses related to indexing the size of the bonus. In addition, the percentage determination of the size of the bonus makes it possible to differentiate employee incentives depending on the position they occupy and the size of the official salary.

As a rule, when the intended results are achieved, bonuses are accrued to specialists and employees as a percentage of the official salary or in an absolute amount, and to workers - as a percentage of the tariff rate (piecework earnings) or in a specific amount.

You can also enter additional criteria for determining the size of the premium. In particular, the size of the bonus may be increased depending on the length of service in the organization.

If the employee worked for an incomplete month (quarter) or terminated the employment relationship with the employer for good reasons, in these cases, the bonus is usually paid for the time actually worked in the accounting period.

The amount of remuneration paid based on the results of work for the year may depend on the length of service of continuous work in this organization. Also, the amount of remuneration based on the results of work for the year can be set in the amount of the tariff rate (salary) or several tariff rates (salaries) for a fully developed calendar year. In the event that employees (for valid reasons) did not work the entire calendar year, remuneration is paid in proportion to the hours worked.

Example 2

In accordance with the adopted regulation on bonus payments by OJSC Mars, employees are paid a remuneration in the amount of two monthly salaries based on the results of their work for the year.

The salary of the employee of JSC "Mars" Krasnov A.B. is 9,500 rubles. In 2006, Krasnov worked for 11 months, and was on leave for 1 month without pay.

(9,500 x 2) / 12 x 11 = 17,416.67 rubles.

End of example.

Remuneration based on the results of work for the year, depending on the length of service of continuous work in this organization, is paid as a percentage of the employee's earnings for the year or in days of earnings.

Example 3

In accordance with the adopted regulation on bonuses for JSC Mars, employees are paid remuneration based on the results of work for the year depending on the length of service in JSC: up to 3 years - in the amount of 10% of annual earnings, from 3 to 5 years - 15%, from 5 to 7 years - 20% and so on.

Krasnov A.B. worked in JSC "Mars" for 6 years. For 2006, he received a salary of 40,000 rubles.

The remuneration based on the results of work for 2006 will be:

40,000 x 20% / 100% = 8,000 rubles.

End of example.

If the bonus is established by the employment contract in accordance with the current remuneration system for this employer, then in the event of a reduction in the size of the bonus in the absence of production omissions, the employment contract must be amended accordingly.

According to Article 72 of the Labor Code of the Russian Federation, any terms of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to change the terms of an employment contract determined by the parties is concluded in writing and is an integral part of the employment contract. According to Article 72 of the Labor Code of the Russian Federation, any terms of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to change the terms of an employment contract determined by the parties is concluded in writing and is an integral part of the employment contract.

In case of production omissions in work, for the billing period in which the specified omission took place, individual employees or the entire team may be deprived of the bonus in whole or in part. The list of specific production omissions and the procedure for depriming is established by the employer, taking into account the opinion of the representative body of employees.

The presence of such a local regulatory act as the Regulation on bonuses is not mandatory in the organization. However, it is being developed and adopted by many companies.

Firstly, it is convenient, because not every organization has collective agreements and agreements. And it makes sense to overload an employment contract with a section regulating bonus issues only if the organization does not have a unified system for encouraging employees and individual types of bonuses are established for each of them. In all other cases, it is more expedient to develop a single document regulating the bonus system for employees of the organization, and make a reference to this local normative act in the employment contract.

Secondly, the presence in the organization of the Regulation on bonuses for employees, which indicates the indicators, terms and amounts of bonuses, has a stimulating effect on employees, since they know in advance that if their work meets the indicators specified in this document, they will have the right to count on additional compensation.

Thirdly, the Regulation on employee bonuses allows you to document the expenses of the organization for the implementation of incentive payments to employees and, accordingly, reduce the taxable base for income tax.

As a general rule, the Regulations on bonuses should define:

indicators and conditions of bonuses (that is, for which the employee is entitled to a bonus);

the amount of bonus payments;

a list of employees covered by this provision (for example, all employees or only full-time employees; in addition, the list of positions depends on the bonus rate);

The frequency of the award

terms and sources of payments.

In addition, the Regulation on bonuses must reflect the procedure for issuing bonuses, indicate the persons authorized to make decisions on the issuance of bonuses, and also include in this local normative act provisions governing the deduction of bonuses.

In the presence of all the points specified in the Regulations, employees have the right to receive a bonus, and the employer has an obligation to pay it.

As an example, we can cite a standard form of the Regulations on bonus payments to employees of a Limited Liability Company.

"APPROVE"

CEO

OOO __________________

"___" __________2005

Regulations on bonus payments to employees of a Limited Liability Company .

1. GENERAL PROVISIONS

This Regulation determines the procedure for making payments to the employees of the Limited Liability Company in excess of their official salary (basic salary) in order to encourage them for their labor achievements and stimulate further improvement of labor efficiency (bonuses, bonuses).

1.1. The amount of bonuses for all categories of employees is set by the General Director of the Company (based on the results of work for half a year, a year).

1.2. The amount of bonuses set by the General Director of the Company is indicated in US dollars, but the payment of bonuses is made in rubles at the exchange rate of the Central Bank of the Russian Federation on the day the bonus is calculated.

1.3. The General Director of the Company and the HR Manager monitor the correctness of the calculation of bonuses in accordance with this Regulation.

2. PROCEDURE FOR CALCULATION AND PAYMENT OF BONUSES

2.1. The organization has established individual bonuses for employees for achieving high performance in work. For achieving the same labor indicators, employees are entitled to the accrual of equal bonuses.

2.2. Bonus amounts due to employees are paid simultaneously with the salary for the month following the month in which the bonus was accrued.

2.3. Specific indicators that must be achieved by the Company and each employee as a condition for the payment of bonuses will be reported annually (no later than January 31) by order of the head.

2.4. Bonuses are not paid to employees who received disciplinary sanctions during the period for which the bonus is accrued.

2.5. Managers/heads of structural subdivisions draw up a “Reward Presentation” for their subordinate employees (the form of the reward presentation is given in Appendix No. 1). The decision to approve the presentation and pay the bonus is made by the General Director of the Company.

2.6. Approved and signed by the General Director of the Company, the “Incentive Representations” are transferred to the HR Manager. On the basis of the Submission, the HR Manager prepares a draft Order on bonuses, after which he submits it for signature to the General Director of the Company.

2.7. An employee may be rewarded simultaneously with several types of bonuses in accordance with these Regulations.

3. TYPES OF BONUSES

The organization establishes the following types of bonuses for employees and heads of departments:

3.1. Performance bonus for the year. It is paid to the employees of the Company based on the results of work in the past year, taking into account the achieved production indicators (increase in labor productivity, improvement in product quality) and compliance with labor discipline (absence of disciplinary sanctions). This bonus is paid once a year, subject to the fulfillment of the production task by the Company as a whole for each employee's compliance with the high quality, volume and timing of work and services during the year. The settlement period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).

3.2. Half year performance bonus. It is paid to the employees of the Company based on the results of work in the past six months, taking into account the achieved production indicators (increase in labor productivity, improvement in product quality) and compliance with labor discipline (lack of disciplinary sanctions, delays). This bonus is paid once every six months, subject to the fulfillment of the production task by the Company as a whole for each employee's compliance with the high quality, volume and timing of work and services within six months. The settlement period for calculating this premium is set at 0.5 years (from January 1 to July 1 and from July 1 to December 31 of the corresponding year).

3.3. One-time personal bonus. It is paid for the performance of particularly important production tasks, participation in new projects, for the development and implementation of new technologies, for reducing production costs, for showing initiative. It can be paid to any distinguished employee of the Company on the proposal of a superior manager.

4.1. In addition to the conditions listed in these Regulations, the factors affecting the bonus payment are the financial condition of the Company, as well as investment projects and plans for the development of the Company as a whole. Given these factors (according to accounting and statistical reporting), in the absence of funds for these purposes, the Company reserves the right not to pay bonuses.

4.2. Disputes about the payment of bonuses in accordance with these Regulations, if they cannot be settled directly between the employee and the management of the Company, are subject to consideration in the manner prescribed by law.

4.3. Employees of the Company shall be warned about the introduction of a new Regulation on bonuses, amendments to individual articles or cancellation of the Regulation as a whole no later than 2 months in advance.

Application No. 1

Incentive submission form

to CEO

_________________________

Reward concept

__________ . ______ . 2005

Moscow

I ask to accrue a bonus for high performance to an employee

______________________ (full name of the employee) for ___________ (period) in the amount of _____________

________________________ ______________________________

(Group manager's signature) (Signature transcript)

End of example.

For more information on issues related to the procedure for calculating, accounting, and paying bonuses, you can find in the book "Bonus" by the authors of CJSC " BKR-INTERCOM-AUDIT.

The system of incentives for work proposed by Russian legislation does not always meet modern requirements. In the context of the development of a market economy, Russian employers are trying to find new modern methods to encourage their employees, using foreign experience. Western firms have long and quite successfully used various non-standard forms and methods of incentives to encourage their employees to work better and more efficiently. The bonus reward system for work is very popular with foreign employers. In recent years, Russian employers are increasingly trying to put such an incentive system into practice.

A bonus is a predetermined incentive payment to an employee for certain achievements in work.

Note.

It is interesting to note that the word "bonus" is borrowed from the Latin language and means "good" in translation. In the sense of incentives, this term refers to a monetary reward paid to an employee for the successful performance of his job duties.

The establishment of a bonus system of encouragement allows to interest employees in the final results of their work. Consider what is the meaning of the bonus system of encouragement.

So, with the employee of the organization, the amount of remuneration that he will receive based on the results of his successful work is negotiated in advance. The size of the bonus can be expressed either in a fixed fixed amount, or defined as a predetermined percentage of the organization's profits. The amount of the bonus payment can be quite significant, sometimes it is comparable to the amount of wages for a month or an even longer period. The conditions under which this payment will be made are determined. Since the bonus incentive system is not regulated by law in any way, all conditions relating to such payments depend on the desire and ability of the employer.

The period for paying the bonus is also set by the employer. The bonus payment is made based on the results of the work for the month, for the year or at the end of a specific task.

The bonus fund from which payments are made is formed as a percentage of the profit received from the results of the organization's economic activities.

The advantage of the bonus system is its flexibility, since the criteria by which bonuses are paid can be easily changed. In addition, the advantages of this system include the fact that its use helps to reduce staff turnover, which is important in modern conditions. Because if an employee is promised bonuses, then, consequently, it will be more difficult to lure him to another company.

Of course, the bonus system is not without its drawbacks. For example, if the profit did not meet the expectations of the employer, and the amount of bonuses is fixed, then the employer may suffer serious losses.

In order for the bonus system to work and bring the expected benefits, it is necessary to create certain rules for its use: understandable to employees and economically justified.

Labor legislation does not oblige the employer to legally formalize the procedure for paying bonuses promised to the employee. However, such a design will be desirable both for the employee and for the employer himself.

You can include conditions for the payment of bonuses in an employment contract. However, such an inclusion is not very beneficial for the employer, since in this case the bonus takes the form of an incentive payment and, therefore, is taken into account when calculating the average employee's earnings. This, in turn, leads to an increase in the amount of vacation pay, sick leave payments and other similar payments due to the employee during the period of maintaining his average earnings. Therefore, the inclusion of conditions on the payment of bonuses in the employment contract will lead to an increase in the organization's costs for remuneration.

If you conclude not labor, but civil law contracts with employees, which provide for the procedure and conditions for the payment of bonuses, then the regulatory authorities will easily establish that such civil law contracts hide labor relations with all the ensuing consequences.

There is another option for registering the procedure for paying bonuses. The organization may offer the employee to register as an individual entrepreneur and conclude a civil law contract with him, which provides for a bonus payment. At the same time, the work performed by the employee will be governed by the rules of civil law. This is easier for the employer, but not very convenient for the employee. An employee may not agree to become an entrepreneur, since the status of an individual entrepreneur implies additional duties for calculating and paying taxes. Even in the absence of income, he will have to file tax returns for these taxes.

The most convenient option for both the employer and the employee is to mention in the employment contract the possibility of accruing bonus payments to the employee. And it makes sense to specify all the essential conditions regarding the procedure for determining the size and receiving bonuses in a separate agreement between the organization and the employee, or to determine such conditions in another local regulatory act of the organization. Such a local act may be a provision on the payment of bonuses. In this provision, it is advisable to provide for the procedure for the formation of a bonus fund, determine the method for calculating the individual amount of bonuses, and also stipulate the conditions under which they will be paid.

The provision on the payment of bonuses can also provide for the right of the employer to reduce or deprive the employee of bonus payments. Also in this document, you can make reservations in case of a decrease in the profit of the organization, dismissal of an employee, and so on.

It is also necessary to take into account the fact that, since the payment of bonuses is not an obligation, but the right of the employer, the employee, in the event of a dispute, does not have the opportunity to go to court.

Another form of reward for work that has recently appeared in the Russian Federation and is not established by any regulatory legal acts is the so-called "profit sharing system" of the organization. The system is based on the division of profits between employees and owners of the company. This system can cover either the entire staff, or apply to individual employees. When applying the “profit sharing system”, the organization establishes the share of profits that goes to the formation of the bonus fund. Regular payments to employees are made from this fund. The procedure and conditions for making such payments are established by agreement between employees' representatives and employers. The amount of payments depends on the amount of profit received as a result of the work of the organization for a certain period (month, quarter or year), and they are accrued in proportion to the salary of each employee. Let's consider how the "profit sharing system" operates on the example of a joint-stock company.

Example 5

In order to interest employees in increasing the profits of the joint-stock company, the board of directors proposes to allocate a share of the profits to the formation of a special bonus fund. Shareholders at the general meeting approve the size of this share as a percentage. A decision of the general meeting of shareholders is adopted, in which the share of the company's employees in profit is fixed. The procedure and conditions for the payment of remuneration to employees from the share of profit assigned to them is established in the collective agreement.

Note.

The organization’s profit remaining after taxation (net profit) is used to form this bonus fund, and the amount of remuneration paid from the net profit is not included in the organization’s labor costs (clause 21 of article 270 of the Tax Code of the Russian Federation) and is not subject to a single social tax ( paragraph 3 of Article 236 of the Tax Code of the Russian Federation).

Despite the fact that, at first glance, the division of profits between employees and shareholders gives rise to certain contradictions between them, however, the interest of shareholders in increasing the mass of profits through the use of a similar interest of the company's employees makes it possible to minimize these contradictions.

End of example.

This system is a form of collective reward for work, so it is often compared with a collective bonus system. In these two systems, the methods of accruing appropriate payments to employees of organizations, as well as the dependence of these payments on the final results of the work of the organization as a whole, coincide.

However, there are certain differences between the system of profit sharing and collective bonuses. In collective bonuses, bonuses are accrued to employees for performance indicators, and in the profit sharing system, the amount of remuneration depends not so much on production efficiency, but on the profitability of the company, that is, on the impact on its commercial position of external market factors, such as the level of competition, changes prices for raw materials and materials, decrease or increase in the share price.

Different organizations may establish their own procedure and forms for making payments from the bonus fund. So, in particular, the profit can be distributed among employees annually, and a specific share of each can be paid either in the form of a cash bonus or provided by company shares. Also, the payment can be reserved for a specific employee and the accumulated amount can be given to him in the event of dismissal, retirement or in another similar case. It should be noted that interest may accrue on such savings.

Participation in profits in the organization can be carried out in the form of current payments. In this case, remuneration from profits is paid to employees on a regular basis: monthly or quarterly based on the results of the financial and economic activities of the organization.

The system of "profit sharing" applied in the organization should be clear to each employee. To do this, it is necessary to reflect all possible additional material rewards in employee contracts, employment contracts or annexes to them and make their receipt directly dependent on the achievement by the employee of certain goals. However, these issues need to be reviewed annually.

The profit sharing system is a new type of employee remuneration for work. To date, it has not received wide distribution, however, experts in the field of labor law consider this form of encouragement to be very promising and, undoubtedly, deserving of the attention of Russian employers.

The Labor Code of the Russian Federation does not define the concepts of "surcharge" and "surcharge" and does not distinguish between them.

Usually, surcharges and allowances are called sums of money paid in excess of the basic wage, with the help of which individualization of wages is ensured, taking into account the intensity of work and professional skills of an individual employee, his attitude to work, as well as for work in conditions different from normal. Unlike bonuses, bonuses and allowances are permanent and are paid not for the future achievements of employees, but for the results already achieved and the individual qualities of the employee, ensuring high performance of his work.

Note!

If in the previous edition of the Labor Code of the Russian Federation the issues of establishing allowances and surcharges were regulated by Article 144 of the Labor Code of the Russian Federation, then in the new edition of the rules allowing the employer to establish allowances and surcharges are contained in Article 135 of the Labor Code of the Russian Federation.

In accordance with Part 5 of Article 135 of the Labor Code of the Russian Federation, the employer, taking into account the opinion of the representative body, adopts local regulations establishing wage systems. Based on Part 2 of Article 135 of the Labor Code of the Russian Federation, wage systems include additional payments and allowances of a compensatory and incentive nature.

Additional payments and allowances of a compensatory nature are established in order to compensate employees for additional costs associated with the performance of their labor or other duties.

Compensatory allowances and additional payments include payments: for combining professions, for performing the duties of a temporarily absent employee; for leading a team, for working in difficult and harmful working conditions, for working at night.

Accordingly, additional payments and bonuses of a stimulating nature are established in order to encourage employees to improve their qualifications and professional skills, as well as to aim them at achieving the results determined by the employer.

Incentive bonuses and additional payments include payments: for high professional skills, for excellence, for an academic degree, for high achievements in work, for performing particularly important work, and so on.

By setting allowances and surcharges, the employer can independently determine the grounds for their payment, or he can use the "List of surcharges and allowances for tariff rates and official salaries of employees of associations, enterprises and organizations of the production sectors of the national economy, for which bonuses are accrued", approved by the Decree of the USSR State Labor Committee and Secretariat of the All-Union Central Council of Trade Unions dated November 18, 1986 No. 491 / 26-175. This document is valid to the present, since it does not contradict the legislation of the Russian Federation.

Based on this list, the following types of allowances and surcharges can be established in the organization:

For combining professions (positions);

Expansion of service areas or increase in the scope of work;

Fulfillment of duties of a temporarily absent employee;

Work with difficult and harmful and especially difficult and especially harmful working conditions;

Labor intensity;

Work according to the schedule with the division of the day into parts with breaks between them for at least two hours;

work at night;

For products (in state farms and other state agricultural enterprises);

One of the varieties of material incentives for employees for conscientious work is rewarding with a valuable gift.

A valuable gift is an item that has material value. The term “valuable” itself means that the gift should not be symbolic (for example, souvenirs, pens, notebooks, etc.), but must be a significant part of the employee’s salary or exceed it (for example, an item of consumer electronics). The maximum value of a valuable gift is not limited by law and is determined by the employer at his discretion, based on the personal merits of each employee.

A valuable gift can be awarded to an employee for the conscientious performance of official duties, increasing labor productivity, improving the quality of work performed, continuous and flawless work, for other achievements in work, as well as in connection with a personal anniversary or holiday.

Sample order for awarding a valuable gift.

About awarding Petrov I.I.

For conscientious performance of official duties and in connection with the 50th anniversary of his birth.

I ORDER:

1. To reward Ivan Ivanovich Petrov, the foreman of the production site, with a valuable gift - a wristwatch in a gilded case worth 500 rubles.

2. Order to bring to the attention of the employees of the organization.

CEO

surname signature

The acquisition of a valuable gift is assigned to the economic department of the organization or accounting. The purchase of a valuable gift provides for the allocation of funds. The amount for the purchase of a valuable gift is determined either by the employer himself or by a joint decision of the management and staff of the organization.

A valuable gift is given in a solemn atmosphere by the head of the organization or other persons on his behalf.

Note.

The cost of a valuable gift is included in the total annual income of the employee, and if it exceeds 4,000 rubles, then the excess amount is subject to personal income tax (paragraph 28 of Article 217 of the Tax Code of the Russian Federation).

For more information on issues related to the peculiarities of documenting incentives for work, and the procedure for entering information about incentives and awards in the work book of an employee, you can find in the book “Incentives for Labor” by the authors of CJSC “ BKR-INTERCOM-AUDIT.

Tell me, please, can the monthly salary increment (for length of service, for the amount of work, etc.) be more than the salary itself?

The Labor Code of the Russian Federation does not contain any restrictions in this regard. The norms of the Labor Code of the Russian Federation say that the procedure for paying bonuses, allowances, and other material incentives can be fixed:

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

- in a collective agreement (part 2 of article 135 of the Labor Code of the Russian Federation);

- in a separate local document of the organization (for example, in the Regulations on remuneration, Regulations on bonuses) (part 2 of article 135, part 1 of article 8 of the Labor Code of the Russian Federation).
Bonuses - additional payments to employees (salary bonus) for special working conditions, high quality of work or other actions established in an employment or collective agreement.
Therefore, if a local document establishes an allowance in the amount of > 100% of the salary or other performance indicator, then the amount of remuneration may be greater than the salary itself.

The rationale for this position is given below in the materials of the Glavbukh System vip - version

Recommendation: How to calculate and reflect quarterly and monthly bonuses in accounting

The organization develops the bonus system independently. That is, the organization has the right to establish for employees any types premiums .

Types of premiums

Depending on the frequency of payment of the bonus, they are divided into:

• for periodic, paid during the year (for example, monthly and quarterly);

Depending on the grounds for the payment of bonuses are divided:

• for production (accrued for the employee's labor achievements);
• for non-production (not related to the results of the employee's work).

According to the sources of payment of bonuses are divided:

• for those paid out of expenses for ordinary activities;
• for those paid out of other expenses;

Monthly and quarterly bonuses can be either operational (for example, monthly bonuses that are part of the salary) or non-productive (for example, monthly bonuses for employees with children). Typically, the payment of monthly and quarterly bonuses is related to the production activities of employees.

Monthly and quarterly bonuses can be paid from any source. Most often, monthly and quarterly bonuses are paid out of the costs of ordinary activities.

Payment procedure

The procedure for paying monthly (quarterly) bonuses can be fixed: *

• in employment contract (par. 5 o'clock 2 tbsp. 57 TC RF);
• in collective agreement (h. 2 tbsp. 135 TK RF);
• in a separate local organization document (for example, in Regulations on wages , Regulations on bonuses) (h. 2 tbsp. 135 , h. 1 st. 8 TC RF).

Situation: is it necessary to pay monthly bonuses provided for by the collective agreement to employees who are on probation

Yes need.

Employees on probation are subject to all provisions of the collective agreement ( h. 3 art. 70 TK RF).

Documenting

The basis for calculating the bonus is the order of the head to encourage the employee ( the form № T‑ 11 ) or groups of employees ( the form № T-11a). The order is signed by the head of the organization. The employee (employees) must be familiarized with the order under the signature ( chapter 1 instructions approved Decree of the State Statistics Committee of Russia dated 5 January 2004 No. 1 ).

Do not make entries about monthly (quarterly) bonuses in the work books of employees. This is due to the fact that such awards are of a regular nature. And bonuses paid regularly do not need to be entered in the employee's work book ( P. 25 Rules approved Government Decree RF from 16 April 2003 No. 225 ).

Make the payment of premiums:

• or according to the settlement and payment or payroll (according to the forms № T-49 or № T-53);
• or by an expense cash warrant (according to

From the article you will learn:

1. How to document the accrual of bonuses to employees in order to avoid problems during tax and labor inspections.

2. What premiums can be taken into account in tax expenses under OSNO and STS.

3. What legislative and regulatory acts govern the procedure for calculating bonuses and including them in expenses for taxation.

The salary of employees, as a rule, consists of several parts: payment for labor (for the time actually worked, for the amount of work actually performed, etc.), compensation payments and incentive payments. Incentive incentive payments include bonuses to employees. The division of wages into a fixed part and a bonus part is in the interests of both the employer and the employee. The employer has the opportunity to encourage employees to achieve higher indicators and results, and at the same time not to overpay them if such indicators are not achieved. And for employees, the bonus part of wages is a real opportunity to receive greater remuneration for their work. That is why almost all organizations and individual entrepreneurs-employers provide for the accrual of bonuses to employees, and bonuses often make up the largest part of wages. Given this fact, the accrual and payment of bonuses is the object of increased attention during inspections by the tax inspectorate and the state labor inspectorate. How to bring the accrual of bonuses in line with labor and tax laws and avoid problems during inspections - read on.

What is of interest to the tax inspectorate in terms of bonuses to employees: is it right to classify the cost of wages (including the payment of bonuses) as expenses that reduce the taxable base for corporate income tax or for a single tax paid in connection with the application of the simplified taxation system.

What is of interest to the state labor inspectorate: are the rights of employees violated in the calculation and payment of wages (including bonuses).

All bonuses to employees are subject to insurance premiums in the PFR, FSS, MHIF (clause 1, article 7 of the Federal Law of July 24, 2009 No. 212-FZ), therefore, when checking the FSS and PFR, inspectors are usually interested in the total amount of accrued bonuses without detailed analysis.

Documentation of awards

According to the Labor Code of the Russian Federation, the establishment of bonuses for employees is the right of the employer, and not his obligation. This means that the employer has the right to approve a remuneration system that provides for a bonus component (salary-bonus, piece-bonus remuneration system, etc.) and document this fact. Please note that if the internal documents of the employer establish a remuneration system that includes bonuses, then in this case the accrual and payment of bonuses to employees, according to internal agreements, is the responsibility of the employer. Failure to fulfill this obligation may result in justified complaints from employees and serious claims from the labor inspectorate. In this regard, it is important to properly document the procedure and conditions for bonuses to employees.

In what documents it is necessary to reflect the conditions and procedure for bonuses to employees:

1. An employment contract with an employee. The terms of remuneration, including incentive payments, which include bonuses, are mandatory for inclusion in an employment contract (Article 57 of the Labor Code of the Russian Federation). At the same time, it must clearly follow from the employment contract under what conditions and in what amount the bonus will be paid to the employee. There are two options for fixing the terms of bonuses in an employment contract: fully prescribe the conditions and procedure for bonuses or make a link to local regulations that contain this information. It is advisable to use the second option, to give a link to local regulations in the employment contract, because when making changes to the conditions for encouraging employees, it will only be necessary to make the appropriate changes to these documents, and not to each employment contract.

2. Regulations on remuneration, provisions on bonuses. In these local regulations, the employer establishes all the essential conditions for bonuses to employees:

• the possibility of accruing bonuses to employees (remuneration systems);
• types of bonuses and their frequency (for results based on the results of work for the month, quarter, year, etc., one-time bonuses for holidays, etc.)
• a list of employees who are entitled to certain types of bonuses (all employees of the organization, individual structural divisions, individual positions);
• specific indicators and methodology for calculating bonuses (for example, a certain percentage of the salary for the implementation of the sales plan; a fixed amount and specific holidays, etc.);
• conditions under which the premium is not charged. So, if an employee has a fixed bonus for the conscientious performance of labor duties in a fixed amount, then the employee can be deprived of this bonus only if there are sufficient grounds (failure to perform or improper performance of the duties stipulated by the job description; violation of internal labor regulations, safety precautions; violation that entailed a disciplinary sanction and etc.);
• and other conditions set by the employer. The main thing is that all the conditions for bonuses to employees in the aggregate do not contradict each other and make it possible to unambiguously determine which of the employees, when and in what amount the employer is obliged to accrue and pay the bonus.

3. Collective agreement. If, at the initiative of the employer and employees, a collective agreement is concluded between them, then it should also indicate information on the procedure for bonuses to employees.

! Note: in addition to the fact that the employee signs an employment contract, the employer must, against signature, familiarize him with the regulation on remuneration, the provision on bonuses, the collective agreement (if any).

Inclusion of premiums in tax expenses under OSNO and STS

Labor costs for tax purposes under the simplified tax system are accepted in the manner prescribed for the calculation of corporate income tax (clause 6 clause 1, clause 2 article 346.16 of the Tax Code of the Russian Federation). Therefore, when including labor costs (including the payment of bonuses) in expenses that reduce the taxable base for income tax and simplified taxation, one should be guided by Article 255 of the Tax Code of the Russian Federation.

“The taxpayer’s labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensatory accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor contracts and (or) collective agreements ”(paragraph 1 of article 255 of the Tax Code of the Russian Federation). According to paragraph 2 of Art. 255 of the Tax Code of the Russian Federation, the accepted labor costs for tax purposes include "incentive accruals, including bonuses for production results, allowances for tariff rates and salaries for professional skills, high achievements in labor and other similar indicators." In addition, as a general rule, justified and documented costs incurred by the taxpayer are recognized as expenses in tax accounting (Article 262 of the Tax Code of the Russian Federation).

Thus, having combined all the requirements of the Tax Code of the Russian Federation, we come to the following conclusion. The cost of bonuses to employees reduces the tax base for income tax and for a single tax paid in connection with the application of the simplified tax system, while meeting the following conditions:

1. The payment of bonuses must be provided for in the employment contract with the employee and (or) in the collective agreement.

We discussed the procedure for reflecting the bonus conditions in the employment contract above: either fixing them in the employment contract itself, or a reference to the local regulations of the employer. Not all employers conclude a collective agreement with employees, however, if it does exist, then it should also provide for the possibility of paying bonuses and the bonus procedure.

! Note: one order of the head for the payment of bonuses is not enough to include bonuses in expenses. Bonuses for employees must be provided for in the employment contract with the employee and (or) in the collective agreement. Otherwise, the tax authorities have every reason to remove the "bonus" expenses and charge additional income tax or tax under the simplified tax system. This position of the tax authorities is confirmed by numerous court decisions in their favor.

2. A direct relationship is needed between the accrued bonuses and the "production results" of the employee, that is, the premium must be economically justified, related to the receipt of income by an organization or individual entrepreneur.

Thus, special attention should be paid to the wording according to which bonuses are calculated. For example, awards for an anniversary (new year, vacation, etc.), as well as awards for high achievements in sports, for active participation in the public life of the company, etc. they have nothing to do with the results of the employee’s labor activity, therefore their acceptance for tax accounting is illegal (Letter of the Ministry of Finance of Russia dated 04.24.2013 N 03-03-06 / 1 / 14283). If bonuses are charged, for example, for specific labor indicators (fulfillment / overfulfillment of the sales plan, production plan, etc.), for the implementation of proposals that have brought economic benefits, then they can undoubtedly be taken into account in tax expenses. In addition, if the amount of bonuses is confirmed by calculations (for example, a percentage of the amount of contracts with new customers, of the amount of profit received, etc.), then the inspectors will have no chance to remove the costs of paying such bonuses.

! Note: often, bonuses are awarded to employees with approximately the following wording: "For the timely and conscientious performance of their duties." If you want to include bonuses in tax expenses, it is better not to use this wording, because the timely and conscientious performance of your labor duties is the responsibility of the employee, and not the object of additional incentives. In this case, the tax authorities are likely to remove such expenses. Therefore, if it is impossible to give specific labor indicators for calculating the bonus, then it is better to indicate "For the results of work based on the results of the month (quarter, year, etc.)". In this case, it is likely to defend the right to include such premiums in tax expenses.

Another point: the source of the premiums. If profit is indicated as a source of premium payment, or as a basis for calculation, but a loss is actually received, then such premiums cannot be taken into account in taxation expenses.

3. The accrual of bonuses must be formalized properly.

The basis for accruing bonuses to employees is a bonus order. To draw up an order on bonuses, you can use the unified forms: Order (order) on the promotion of an employee (Unified form No. T-11) and Order (order) on the encouragement of employees (Unified form No. T-11a), which are approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01. 2004 No. 1 "On the approval of unified forms of primary accounting documentation for accounting for labor and its payment." However, from January 1, 2013, it is not necessary to apply unified forms (clause 4, article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). Therefore, a bonus order can be drawn up in an arbitrary form, which is approved by the organization.

The main things you need to pay attention to when filling out an order for bonuses:

• the incentive motive must correspond to the type of bonus named in the employment contract, local regulations, collective agreement (with reference to these documents);
• it should be clear from the order which employees the bonus is accrued (specific employees with full names);
• the amount of the bonus for each employee must be indicated (the amount of the bonus must correspond to the calculated data);
• you must specify the period for which the bonus is to be paid.

4. Bonus for the head of the organization(who is not its sole founder) it is better to issue it not by the order of the head himself, but by the decision of the founder (general meeting of founders).

This is due to the fact that the employer in relation to the head of the organization is its founders. Accordingly, it is within their competence to establish the conditions for paying the bonus and its amount to the head.

Reflection of premiums in accounting

In accounting, the accrual of bonuses is reflected in the same way as all wages on account 70 “Settlements with personnel for wages” in correspondence with cost accounts (20, 26, 25, 44). Since bonuses to employees are subject to personal income tax, the payment of bonuses is carried out minus the withheld personal income tax.

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Legislative and regulatory acts:

1. Labor Code of the Russian Federation

2. Tax code

3. Federal Law No. 212-FZ of July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”