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 simplified tax system.

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

Employees' wages, as a rule, consist of several parts: wages (for hours actually worked, for the amount of work actually completed, etc.), compensation payments and incentive payments. Incentive payments include bonuses to employees. Splitting the salary 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 stimulate employees to achieve higher indicators and results, and at the same time not overpay them if such indicators are not achieved. And for employees, the bonus part of their wages is a real opportunity to receive greater rewards for their work. That is why almost all organizations and individual entrepreneurs-employers provide for the payment of bonuses to employees, and bonuses often make up the largest part of wages. Considering this fact, The calculation 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 calculation of bonuses into compliance with labor and tax laws and avoid problems during audits - read on.

What the tax inspectorate is interested in regarding bonuses to employees: are wage costs (including the payment of bonuses) legally classified as expenses that reduce the tax base for corporate income tax or single tax paid in connection with the application of the simplified taxation system.

What the state labor inspectorate is interested in is whether the rights of workers have been violated when calculating and paying them wages (including bonuses).

All bonuses to employees are subject to insurance contributions to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance (Clause 1, Article 7 Federal Law dated July 24, 2009 No. 212-FZ), therefore, when checking the Social Insurance Fund and the Pension Fund of the Russian Federation, inspectors are usually interested in the total amount of accrued bonuses without a detailed analysis.

Documentation of awards

According to the Labor Code of the Russian Federation, establishing bonuses for employees is the right of the employer, and not his responsibility. This means that the employer has the right to approve a remuneration system that provides for a bonus component (salary-bonus, piece-rate-bonus system, etc.) and document this fact. Please note that if the employer’s internal documents establish a remuneration system that includes bonuses, then in this case the calculation 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 correctly document the procedure and conditions for awarding bonuses to employees.

What documents need to reflect the conditions and procedure for bonuses to employees:

1. Employment contract with the employee. Terms of remuneration, including incentive payments, which include bonuses, are mandatory for inclusion in the 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 stipulating bonus conditions in an employment contract: fully specify the conditions and procedure for bonuses, or make a reference to local regulations that contain this information. It is advisable to use the second option, to provide a reference to local regulations in the employment contract, because when making changes to the conditions for rewarding employees, you will only need to make appropriate changes to these documents, and not to each employment contract.

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

• the ability to accrue bonuses to employees (remuneration systems);
• types of bonuses and their frequency (for results based on the results of work for a 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 units, individual positions);
• specific indicators and methodology for calculating bonuses (for example, a certain percentage of salary for fulfilling a sales plan; a fixed amount and specific holiday dates, etc.);
• conditions under which the premium is not awarded. Thus, if an employee is given a bonus for conscientious performance of job 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 duties provided for job description; violation of internal labor regulations and safety regulations; violation resulting in disciplinary action, etc.);
• and other conditions established by the employer. The main thing is that all the conditions for bonuses for 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 a bonus.

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

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

Inclusion of bonuses in tax expenses under OSNO and simplified tax system

Labor costs for taxation purposes under the simplified tax system are accepted in the manner prescribed for calculating 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 the simplified tax system, one should be guided by Article 255 of the Tax Code of the Russian Federation.

“The taxpayer’s expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by law 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, accepted labor costs for tax purposes include “accruals of an incentive nature, including bonuses for production results, bonuses to tariff rates and salaries for professional skills, high achievements in work and other similar indicators.” In addition, according to general rule, expenses in tax accounting are recognized as justified and documented expenses incurred by the taxpayer (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. Expenses for employee bonuses reduce the tax base for income tax and the single tax paid in connection with application of the simplified tax system, while simultaneously meeting the following conditions:

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

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

! Note: one order from the manager to pay 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, tax authorities have every reason to remove “premium” 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. There is a need for a direct relationship between the bonuses awarded and the employee’s “production results”, that is, the premium must be economically justified and related to the receipt of income by the organization or individual entrepreneur.

Thus, Special attention it is necessary to pay attention to the wording according to which bonuses are calculated. For example, bonuses for an anniversary (new year, vacation, etc.), as well as bonuses for high achievements in sports, for Active participation V public life companies, etc. have no relation to the results of the employee’s work activity, therefore their acceptance tax accounting unlawfully (Letter of the Ministry of Finance of Russia dated April 24, 2013 N 03-03-06/1/14283). If bonuses are awarded, for example, for specific labor indicators (fulfillment/exceeding of the sales plan, production plan, etc.), for the implementation of proposals that 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 clients, the amount of profit received, etc.), then 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 one’s work duties is the responsibility of the employee, and not the object of additional incentives. In this case, the tax authorities will most likely remove such expenses. Therefore, if it is impossible to provide specific labor indicators for calculating a bonus, then it is better to indicate “For work results based on the results of the month (quarter, year, etc.).” In this case, it is possible to defend the right to include such premiums in tax expenses.

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

3. The accrual of bonuses must be properly completed.

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

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

• the incentive motive must correspond to the type of bonus specified 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 awarded (specific employees indicating their full name);
• the amount of the bonus for each employee must be indicated (the amount of the bonus must correspond to the calculated data);
• It is necessary to indicate the period for calculating the bonus.

4. Bonus payment to the head of the organization(who is not its sole founder) is better to formalize it not by order of the manager 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 payment of bonuses and its amount to the manager.

Reflection of bonuses in accounting

In accounting, the accrual of bonuses is reflected in the same way as all wage 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, bonuses are paid 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 dated July 24, 2009 “On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund"

4. Letter of the Ministry of Finance of Russia dated April 24, 2013 N 03-03-06/1/14283

You will learn how to familiarize yourself with the official texts of documents in the section

It is also immediately necessary to note such clarification of the legislation (Article 193 of the Labor Code of the Russian Federation) that an employee can be deprived of a bonus (deprived of a bonus) due to any disciplinary violation (lateness, absenteeism, absence from work). work time and others) is not possible. For this purpose, other types of disciplinary punishments are provided.

Types of awards

Incentive payments come in different types.

• Firstly, they can be individual - to an individual employee for a job well done. Can be group - for a department or group of employees engaged in the same work. And also, bonuses can be general - for all employees without exception - based on the results of a certain period.
• Secondly, bonus payments can be one-time (for a specific type of work);
• And, thirdly, they can be regular and constant. By the way, many people confuse the last two types. They are similar - both are monthly, quarterly, semi-annual, annual. But the difference is that regular payments are made on a separate order from management, that is, in some cases their payment may be skipped or cancelled. And permanent bonuses are included in the remuneration system automatically.

Regulation of bonuses

In addition to the above articles, it should be noted that the Labor Code does not describe the procedure for what and how bonuses are calculated and paid to employees. This is directly stated in Article 135 of the Labor Code of the Russian Federation, where the right to decide is transferred to the consideration of employers. But!

• in a collective agreement;
• in the Charter of an enterprise or institution;
• in internal regulations;
• in the bonus regulations;
• in other internal governing documents, which include the memo on employee bonuses.

Lawyers strongly recommend that in these officially approved internal documents, which must be familiarized to each employee, all issues regarding the calculation of additional payments, the range of their size, the reasons for deprivation are specified as precisely as possible and that all employees are familiarized with it personally.

Design principles internal documentation about bonuses

When preparing documentation on bonus payments, the management of an enterprise or institution should be guided by the following recommendations:

• the bonus criteria for employees should be known to everyone and each of them could independently calculate their bonuses;
• the decision on bonuses should not be made by the employee’s immediate superior alone - this will eliminate the subjective factor in this matter;
• it is also necessary to accurately and transparently stipulate all the reasons for non-payment of bonuses, and each employee must know for what they may lose the bonus.

It is important that the internal Regulations on employee bonuses do not contain unclear wording. As an example: the wording “All employees receive bonuses at the end of the month” is quite vague.

The fact is that some employees may be on vacation or sick this month - and, in essence, there is nothing to give them a bonus for. Therefore, the following formulation would be correct: “The bonus at the end of the month is paid to employees who actually worked for the whole month (or part of it with the payment of part of the incentive).

These rules apply to regular bonus payments. But one-time and personal bonuses are paid according to the following algorithm:

• The immediate supervisor submits a note on bonuses to the employee, which indicates the basis for the incentive.
• Based on the memo, the management of an enterprise or institution issues an order to award bonuses to employees - one for all or for each individual. This document must clearly indicate the grounds for payments and their amount.
• The corporate Regulations (as a sample of employee bonuses) on employee incentives should include the following data:
• Bonus indicators – individual and collective indicators of employees.
• The procedure for accrual, namely, frequency, type, size and scale of payments.
• List of omissions for which employees may be deprived of bonuses.
• Conditions under which bonuses are awarded to employees.
• The range of employees who can receive a bonus.
• The source from which funds come into the bonus fund, and the share of the wage fund allocated for incentive payments.
• Scheme of document flow on bonus issues.
• Internal system of control over the legal and effective spending of the bonus fund.

Types of bonuses

As stated in Article 191 of the Labor Code of the Russian Federation, incentives can be different:

• announcement of gratitude;
• awarding a certificate of honor;
• nomination for the title of the best in their profession;
• issuing a cash bonus;
• rewarding with a valuable gift.
• Only the last two points relate to types of bonuses.

Incentives are classified into the following categories:

1. Target bonuses: incentive, incentive, compensation.
2. By type of accrual: additional payments included in the wage system and not included in it.
3. By frequency: one-time and periodic.
4. According to the conditions: for work or not related to the results of work.
5. According to the method of taxation: those that reduce tax and profit, and those that do not affect it.

Grounds for calculating bonuses and deprivation of payments

The legislation does not provide clear instructions for managers of enterprises and institutions regarding the grounds for incentives, and also does not limit the size of bonus payments in any way. As a rule, the reasons why a memo for bonuses is issued to employees may include the following achievements in work:

• For high performance in work: fulfillment and exceeding the plan, absence of defects, various penalties.
• For quality working time, without sick leave or time off.
• For additional work performed above and beyond official duties.
• For various holidays, corporate dates.
• For an employee's birthday.

Another important point!

If bonuses are awarded for achieving any indicators, then documentary evidence of this must be provided in the annex to the order. Based on this, regulatory authorities can challenge the amount of bonus amounts and, through the court, declare them unfounded.

For bonuses upon the occurrence of any event or date, documentary confirmation is not required.

List of reasons for deprivation of bonuses

It is impossible to deprive an employee of the bonus that he is entitled to according to the clauses of the internal Regulations without reason. It is best if all the grounds for depreciation are included in this document. These include the following reasons:

• Absence during the period for which the bonus is assigned from the workplace not related to official duties: illness, session, vacation. Business trips do not apply to such reasons.
• Disciplinary sanctions for this period (only for this period) are a written reprimand, a reprimand, a strict warning.
• Careless attitude towards one's work: defective products, failure to comply with the plan or orders of the manager, complaints from visitors or clients.
• Dismissal before the period for which bonuses are accrued.

The legislation provides for the employee to protect his rights - he can challenge in court the deprivation of his bonus. Therefore, the depreciation must also be properly formalized, indicating the basis for such a step. As a rule, this is included in the employee bonus order, a sample of which we provide.

Premium disputes

If an employee does not agree with the deprivation of his bonus or its amount, as we indicated above, he has the legal right to contact the authorized authorities to resolve the dispute. He can go to the State Labor Inspectorate (GIT), or maybe directly to the court.

Managers of enterprises should be aware that if the wording in the Regulations and bonuses is general and unclear and an employee on their basis has the right to be rewarded, then everything will be interpreted in his favor. That is why, in the bonus order, it is necessary to include a clause regarding non-payment of the bonus and the grounds for this.

Another fact to challenge is any deprivation or reduction in the amount of bonuses that are included in the remuneration system, for any reasons not specified in internal documents (collective agreement, Charter, Regulations on bonuses), can be challenged and in most cases such disputes are decided for the benefit of the employee.

Legislatively stipulated - in article 381 of the Labor Code of the Russian Federation that disputes about bonuses and the amount of monetary incentives fall into the category of individual labor disputes. And if the court of first instance recognizes the claims as legitimate, they must be satisfied in full without the right of appeal (Article 395 of the Labor Code of the Russian Federation).

Another omission that managers most often deliberately make, without expecting that this could result in the obligation to regularly pay bonuses, and not just provide various other types of incentives. This is a unclear distinction between the grounds for incentives and the target indicators and conditions under which incentive bonus payments are made. This issue must be discussed with an experienced lawyer.

Bonuses for subordinates are a common practice for domestic enterprises. For accounting for bonuses and their taxation, the types of bonuses play an important role. The head of the company, as well as accounting employees, need to be informed about the types of bonuses and their differences.

The concept of the award, its regulatory framework

A bonus is a special payment in financial or in-kind equivalent, which is assigned to an employee in addition to his basic salary. It is understood that bonus amounts are a reward for achievements in certain areas, often for performance in production activities.

Bonuses are also a way to motivate employees to achieve maximum results from their work.

The procedure for paying bonuses at the enterprise is regulated by a local regulatory document - the Regulations on Bonuses. Also, this process may be regulated by regulations. In the case when the head of the company decides to establish a special individual bonus procedure, the regulating document will be a specific labor agreement with the employee in respect of whom the procedure for issuing incentive funds is established.

The management apparatus is obliged to accrue those bonuses that are established in regulatory documents or employment agreements with employees. The following groups of subjects most often receive additional funds:

• Direct management - for the performance of their job duties in general;
• The management staff (deputies and secretaries) - for the performance of their job duties in general, as well as for outstanding achievements specific work departments and individual labor subjects;
• Company employees working in departments - for personal achievements.

The main document regulating awards at the state level is the Labor Code of the Russian Federation. Thus, bonuses as such are mentioned in Art. 129 Labor Code of the Russian Federation. The very definition of the concept is contained in Art. 191 of the Labor Code of the Russian Federation, which also fixes the provision according to which the bonus can be paid by the employer, but is not a mandatory category.

The legislator does not provide for a specific procedure for paying bonuses. Such a procedure should be regulated locally. The considered position is fixed in Art. 135 Labor Code of the Russian Federation.

Based on Art. 193 of the Labor Code of the Russian Federation, an employee cannot be deprived of a bonus if he has committed a disciplinary offense. At the same time, controversial cases regarding the volume and procedure for issuing incentive funds are regulated by Art. 381 Labor Code of the Russian Federation.

Main types of awards, their differences

All existing species premium funds are classified according to various criteria. In particular, types of bonuses are divided based on the following classification criteria:

All provisions regarding the payment of bonus funds must be located in local regulations. In particular, information about the types of bonuses is in the bonus regulations.

The main difference between all classification criteria is the frequency of bonus accrual. In particular, it is legal to provide employees with bonuses based on a fixed period in a local regulation or in a specific employment agreement with an employee.

Thus, most of the bonuses are paid regularly and do not have specific grounds. Periodicity is considered to be a factor that has greatest influence on the procedure for accounting for bonuses, since the method of calculating the subject’s wages also depends on the frequency. Based on clause 15 of the Russian Federation Regulation No. 922 dated December 24, 2007. “On the peculiarities of the procedure for calculating the average salary”, there are the following methods of accounting for bonus funds:

1. If the premium is accrued every month, the payments in question will be taken into account in the month in which they were accrued, but no later than one month following. It is understood that it is impossible to take into account more than 12 bonuses during the annual reporting period. In this case, it does not matter what the order of their issuance is: on a specific date of the month or to an employee, funds are issued once every 2-3 months for several periods at once.
2. If bonuses are calculated quarterly, they are also counted only once. That is, an employee may have only 4 quarterly bonuses in a year.
3. If the bonus is issued once a year, then it is taken into account at any time, regardless of the date of accrual of funds. For example, if an employee took a vacation in April 2017, and the annual bonus for 2016 was calculated only in May 2017, the head of the company is obliged to recalculate the vacation funds and provide the subordinate with the underpaid amount.

Grounds for calculating various types of bonuses to employees

The most common basis for awarding bonuses to employees is responsible work performed without violating safety rules and production specifics.

The point of an award for excellent work is to reward the excellent results already achieved, as well as to stimulate each individual employee to work harder to achieve maximum productivity. At the same time, these provisions are used by employers as two separate grounds for charging additional funds.

1. The incentive type of bonus is most often paid with a fixed regularity. It is assumed that the employee does not commit disciplinary offenses and fulfills the planned output in full. If an employee commits any illegal action, management has the right on this basis to stop the regular payment of the bonus or any part thereof, subsequently resuming the procedure. In fact, such a bonus is a significant part of earnings.
2. An incentive type of bonus is awarded to an employee if, in addition to complying with disciplinary rules and labor safety requirements, he has achieved outstanding results in production terms. In particular, the most common basis for such a bonus is an additional payment for exceeding the plan.

Taxation of various types of bonuses

The type of bonus awarded to employees determines whether the amount in question can be written off as enterprise costs, which will subsequently reduce the profit margin. These types of awards include:

1. Regular bonuses given to employees for excellent work are included in costs to reduce profits. In the event of a controversial situation, the manager will have to provide the tax inspector with sufficient evidence about the legality of including the bonus in labor costs.
2. Amounts that cannot be attributed to expenses in order to reduce profit. Such bonuses are considered to be payments upon the occurrence of holiday(for example, an employee’s anniversary), as well as targeted funds (for example, financial assistance to subordinates). Based on Art. 270 of the Tax Code of the Russian Federation, they do not reduce the tax burden of the enterprise.

The procedure for calculating bonuses to employees

The general procedure for calculating bonuses is as follows:

Features of submission (application) for bonuses

Documenting It is the responsibility of the head of the enterprise for employees to receive bonuses. To do this, he writes a special application or submission for a bonus.

There is a separate form for such a document, developed by human resources specialists. In cases where such a template is not available at the enterprise, the submission for bonuses is drawn up as a memorandum.

The procedure for completing the paper in question is as follows:

1. In the header of the document, information about the manager who submits such a document is recorded. His name and position are indicated.
2. Then a heading is written in the center of the sheet, in the case of a bonus submission, this is “Material incentive”. Below is information about the employees who are entitled to the accrued bonus. After this, the name of the document itself is determined - “Submission for Bonus” or “Internal Note”.
3. Data is provided on the factors on the basis of which the bonus is assigned, that is, information about the merits of a particular employee. The amount of funds prescribed is also included.
4. The paper ends with information about the originator, his signature and stamp.

Procedure for paying bonuses to a dismissed employee

Rights to receive bonus amounts may arise during official employment in a particular company. However, an employee may be awarded a bonus in one month, after which, due to the prevailing circumstances, a dismissal order is issued.

In such situations former employee retains the right to receive the bonus that was assigned to him before dismissal. He also has the right to count on receiving it along with the money he receives upon leaving office. At the same time, reducing the amount of bonus remuneration or refusing to pay it entails liability for the employer.

All payments of this nature must be made in the standard manner within the established time frame.

However, it is important to take into account that management has the right to pay an incomplete amount of the bonus, since at the time of dismissal the person had not worked the full reporting period, which provoked the calculation of the required amounts taking into account the limited number of working days.

Thus, the employer needs to be informed about the types of bonuses, since the ability to further influence the amount of income tax depends on which specific type is determined by management.

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.

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 2019.

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 developed in this year to the next one. Therefore, the standards for 2019 were prepared by the Commission for the Regulation of Social and Labor Relations in 2019.

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, 2019.

If they are created internal documents, you don’t have to describe in detail all the nuances of salary calculation. Each paragraph may have a reference to another document. In this case, the creation process is greatly simplified labor agreements. 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 a quarterly bonus is calculated based on the results of work activity, it will be of an incentive nature. 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 2019

The new law No. 272-FZ, which came into force on October 3, 2019, 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:

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 payment of monthly, quarterly or annual bonuses in 2019

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 last day month for which the calculation 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.

The deadline for transferring personal income tax is determined in paragraph 6 of Article 226 of the Tax Code of the Russian Federation. Transfer of withheld personal income tax is not carried out later in the day when the employee received the money in hand or into a bank account.

The tax base is formed on the last day of the month. Therefore, personal income tax must be paid no later than the payment of wages and bonuses to the person.

The timing of the accrual and transfer of bonuses is determined by the employer. It must reflect the calculation procedure in internal local regulatory documents. According to them, funds are transferred to employees for operational incidents and without the occurrence of such.

N.S. Kulaeva,
tax consultant for JSC "BKR-Intercom-Audit"

1. General Provisions

Labor relations between an employee and an employer are built on the basis of the provisions of an employment contract, which must be concluded with each employee [Art. 9 of the Labor Code of the Russian Federation (LC RF)].

In accordance with Art. 57 of the Labor Code of the Russian Federation is one of essential conditions The employment contract recognizes remuneration (including bonuses).

A bonus is a cash payment in addition to the employee’s basic salary with the aim of financially stimulating him to achieve high performance results.

Bonuses are a method of stimulating employee interest in performance results, increasing the efficiency and quality of work, increasing the professional level associated with the performance of work duties, introducing progressive methods of labor organization, etc.

2. Grounds and procedure for bonuses

According to Art. 191 of the Labor Code of the Russian Federation, the employer has the right to reward employees who conscientiously perform their job duties.

The award can be:

Provided for by the remuneration system (bonus regulations, labor or collective agreement or other local regulations of the organization). At the same time, the bonus remuneration system adopted by the organization must provide for the payment of bonuses to a certain circle of people based on pre-established specific indicators and bonus conditions;

Not provided for by the remuneration system (one-time bonus). Employees may be paid one-time bonuses for increased productivity, for many years of conscientious work, for other achievements in work, in honor of an event (anniversary, professional holiday, retirement, etc.).

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.

In general, the grounds for applying incentive measures to employees can be:

Exemplary performance of job duties;

Increased labor productivity;

Improving product quality;

Saving money for the organization;

Long-term and impeccable work in the organization;

Timely and conscientious performance by employees of their official duties;

Innovation in work;

Other achievements at work.

As practice shows, these general grounds are not enough to develop a bonus system in an organization. Therefore, organizational leaders and HR departments are striving to develop more specific indicators.

Thus, bonuses to workers can be made on the following grounds:

For improving product quality - increasing the share of products of the highest category of quality, top grade, increasing the delivery of products from the first presentation, reducing defects, reducing cases of returning low-quality products, the absence of complaints about products from consumers;

For an increase in labor productivity and production volumes - fulfillment (exceeding) of the planned target, growth in production volumes, fulfillment (exceeding) of production standards, fulfillment of the production plan by the deadline with a smaller number of workers, reduction in the labor intensity of products, etc.

In addition to bonuses based on the results of the organization’s activities for a month (quarter, year), the employer can pay employees bonuses for anniversaries, holidays, bonuses for participation in competitions, sports competitions and other similar events. Such bonuses are not related to a specific result of labor, so they are generally considered non-productive.

As already noted, bonuses can be specified both directly in the employment contract, and in the collective agreement or in the bonus regulations.

Although the current legislation does not specifically regulate the composition of the provisions on bonus payments to employees of organizations, in our opinion, it should define:

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

Amount of bonus payments;

List of employees to whom this provision applies (for example, all employees or only full-time employees; in addition, the list of positions depends on the bonus indicator);

Frequency of bonuses;

Terms and sources of payments.

In addition, in the bonus regulations, it is possible to establish rules that allow depriving an employee of a bonus or issuing it in an incomplete amount for failure to fulfill (or improper fulfillment of) certain indicators for which it is paid (including for committing disciplinary offenses).

Let us give an approximate provision on bonuses for LLC employees.

"APPROVED"
CEO
OOO __________________
"___" __________2008
M.P.

Regulations on bonuses for the Company's employees with limited liability

1. General Provisions

These Regulations determine the procedure for making payments to employees of the Limited Liability Company in amounts in excess of their official salary (basic earnings) in order to reward them for achieved labor successes and stimulate further improvements in labor efficiency (bonus payments, bonuses).

1.1. The amounts of bonuses for all categories of employees are established by the General Director of the Company (based on the results of work for six months, a year).

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

1.3. The General Director of the Company and the HR manager monitor the correctness of bonuses in accordance with these Regulations.

2. Procedure for accrual and payment of bonuses

2.1. The organization has established individual bonuses for employees for achieving high performance indicators. For achieving the same performance indicators, employees are entitled to 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 paying bonuses will be reported annually (no later than January 31) by order of the manager.

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

2.5. Managers / heads of structural divisions draw up a proposal for incentives for employees subordinate to them (the form for submitting incentives is given in Appendix No. 1 to these Regulations). The decision to approve the proposal and pay the bonus is made by the General Director of the Company.

2.6. Promotion proposals approved and signed by the General Director of the Company are transferred to the HR manager. Based on the submission, the HR manager prepares a draft bonus order, and then submits it for signature to CEO Society.

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

3. Types of bonuses

The organization establishes the following types of bonuses for employees and department heads.

3.1. Bonus based on annual performance results . Paid to the Company's employees based on the results of their work in the past year, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance labor discipline(absence disciplinary sanctions). This bonus is paid once a year, subject to the fulfillment of the production task by the Company as a whole and compliance by each employee High Quality, volume and timing of works and services during the year. The calculation period for calculating this premium is set at one year (from January 1 to December 31 of the corresponding year).

3.2. Bonus based on performance results for the half-year . The Company's employees are paid based on their work results in the past six months, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline (absence of disciplinary sanctions, tardiness). This bonus is paid once every six months, subject to the fulfillment of production tasks by the Company as a whole and compliance by each employee with high quality, volume and timing of work and services within six months. The calculation period for calculating this premium is set at six months (from January 1 to July 1 and from July 1 to December 31 of the corresponding year).

3.3. One-time personal bonus. Paid for completing particularly important production tasks, participation in new projects, for the development and implementation of new technologies, for reducing production costs, for showing initiative. Can be paid to any distinguished employee of the Company upon the recommendation of a superior manager.

4. Final provisions

4.1. In addition to the conditions listed in these Regulations, factors influencing bonuses are: financial condition Society, as well as investment projects and development plans for the Company as a whole. Taking into account 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 regarding the payment of bonuses in accordance with these Regulations, if they cannot be resolved directly between the employee and the management of the Company, are subject to consideration in the manner prescribed by law.

4.3. The Company's employees are notified of the introduction of a new Regulation on bonuses, amendments to individual articles or the repeal of the Regulation as a whole no later than two months in advance.

Appendix No. 1
to the Regulations
on bonuses for employees
Limited companies
responsibility
General Director of LLC
from ____________________

3. Entering information about bonuses into the work book

Form work book and the form of the insert were approved by Decree of the Government of the Russian Federation of April 16, 2003 N 225 “On work books”. The same regulatory act approved the Rules for maintaining and storing work books, producing work book forms and providing them to employers (hereinafter referred to as the Rules for maintaining work books).

Resolution of the Ministry of Labor of Russia dated October 10, 2003 N 69 approved the Instructions for filling out work books (hereinafter referred to as Instruction N 69), which establishes the procedure for filling out information about the employee, about the work, about rewarding the employee, about dismissal and hiring (on various grounds) , and also discusses the features of filling out a duplicate work book.

Section 4 of Instruction No. 69 regulates the procedure for entering information about awards into the work book. In accordance with clause 25 of the Rules for maintaining work books, entries about bonuses provided for by the remuneration system or paid on a regular basis are not entered into work books, and clause 24 of the Rules stipulates that information about the award (incentive) provided for is entered into the work book. legislation of the Russian Federation, as well as collective agreements, internal labor regulations of the organization, charters and regulations on discipline.

In other words, if an employee, for example, received not a monthly (quarterly), but a bonus for a specific personal contribution to work, then information about such a bonus can be entered into his work book.

When filling out information about awards in accordance with section 4 of Instruction No. 69, in column 3 of section “Information about awards” of the work book, the full name of the organization, as well as its abbreviated name (if any), is indicated as a heading; below in column 1 the serial number of the entry is entered (numbering increasing throughout the entire period of the employee’s work activity); in column 2 the date of award is given; Column 3 records who awarded the employee, for what achievements and with what award; Column 4 indicates the name of the document on the basis of which the entry was made, with reference to its date and number.

4. Documentation of awards

The basis for issuing a bonus is the order (instruction) of the manager to reward employees.

Resolution of the State Statistics Committee of Russia dated 01/05/2004 N 1 “On approval of unified forms of primary accounting documentation for accounting of labor and its payment” approved the following unified forms of orders:

Form N T-11 “Order (instruction) on employee incentives”;

Form N T-11a "Order (instruction) on incentives for employees."

The order specifies:

Last name, first name and patronymic of the awarded employees, personnel numbers, positions and structural subdivision in which they work;

Reason for payment of the bonus (indicated in the line "Award Motive", for example, based on the results of the organization’s activities for the year, etc.);

Bonus amount [when registering other types of incentives from form N T-11 (N T-11a), you can exclude the requisite “in the amount of ____ rub. __ kopecks.”];

Grounds for awarding a bonus (for example, submission of a memo from the head of a structural unit).

The order is signed by the head of the organization or a person authorized by him and announced to the employees receiving the bonus against signature.

Non-production bonuses may be issued from retained earnings. In accordance with Art. 28 of the Federal Law of 02/08/1998 N 14-FZ “On Limited Liability Companies” and subparagraph 11 of clause 1 of Art. 48 of the Federal Law of December 26, 1995 N 208-FZ “On Joint-Stock Companies”, the profit remaining after taxation is distributed only by the owners of the organization. Therefore, the minutes of the general meeting of participants or shareholders must determine that part of the retained earnings can be used for the purpose of paying bonuses to the organization’s employees.

5. Premium amount

As a rule, upon achieving the intended results, bonuses are awarded to specialists and employees as a percentage of the official salary or in an absolute amount, and for workers - as a percentage of the tariff rate (piece-work earnings) or in a specific amount.

If the employee has worked less than a month(quarter) or stopped labor Relations with the employer good reasons, then his bonus, as a rule, is made 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 continuous work in a given organization. The amount of remuneration based on the results of work for the year can also be set in the amount of the tariff rate (salary) or several tariff rates (salaries) for a fully worked calendar year. If employees (for good reasons) have not worked the entire calendar year, remuneration is paid in proportion to the time worked.

Example.

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

Salary of the employee of Mars OJSC Krasnov A.B. is 13,500 rubles. In 2007, Krasnov A.B. worked for 11 months and was on leave without pay for one month.

Remuneration of Krasnov A.B. based on the results of work for 2007, it amounts to 24,750 rubles. [(RUB 13,500 x 2) : 12 months. x 11 months].

Remuneration based on the results of work for the year is paid depending on the length of continuous work experience in a given organization as a percentage of the employee’s earnings for the year or in days of earnings.

Example.

In accordance with the adopted regulations on bonuses to employees of Mars OJSC, based on the results of work for the year, remuneration is paid depending on the length of service at the OJSC: up to three years - in the amount of 10% of annual earnings, from three to five years - 15%, from five to seven years - 20%, etc.

Krasnov A.B. worked at JSC Mars for six years. For 2007, he received a salary in the amount of 162,000 rubles.

Remuneration to Krasnov A.B. based on the results of work for 2007, it amounted to 32,400 rubles. (RUB 162,000 x 20%).

6. Accounting for bonuses

In accordance with clause 5 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n, expenses associated with the manufacture and sale of products, the acquisition and sale of goods, as well as expenses the implementation of which associated with the performance of work, provision of services, are considered expenses for common types activities. In other words, in the case of payment of a bonus related to the production of products, performance of work, provision of services, labor costs, in particular the amount of the accrued bonus, will be included in expenses for ordinary activities. In the case of payment of a premium not related to the production of products, the entire amount of the accrued premium should be charged to other expenses.

As already noted, the bonus can also be paid from retained earnings. The use of retained earnings to pay bonuses without the consent of the participants (founders) or shareholders of the organization is not permitted. This conclusion was made on the basis of subparagraph 3 of paragraph 3 of Art. 91 and subparagraph 4 clause 1 art. 103 Civil Code Russian Federation (Civil Code of the Russian Federation). If there is no decision of the owners to allocate profits to bonuses, and only an order has been issued by the head of the organization, then the amounts of bonuses are not taken into account when determining the tax base for income tax on the basis of clause 21 of Art. 270 of the Tax Code of the Russian Federation (TC RF).

In accordance with the Chart of Accounts accounting financial and economic activities of organizations and the Instructions for its application, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, accounting for settlements with employees for all types of remuneration, including bonuses, is carried out on account 70 "Settlements with personnel for remuneration" .

In accounting, the accrual of bonuses is reflected in the following entries:

Kit 20 "Main production" Kit 70 - bonuses were awarded to employees of the main production;

Kit 23 "Auxiliary production" Kit 70 - bonuses were awarded to employees of auxiliary production;

Dt 25 "Overall production costs" Kt 70 - bonuses were awarded to general production personnel;

D-t 26 "General expenses" D-t 70 - bonuses were awarded to administrative and management personnel;

Dt 29 "Service production and facilities" Kt 70 - bonuses were awarded to employees of service industries;

D-t 44 "Sales expenses" D-t 70 - bonuses were awarded to employees involved in the sale of products;

D-t 08 "Investments in non-current assets" D-t 70 - a bonus was awarded for construction work done on one’s own;

Dt 84 "Retained earnings (uncovered loss)" Kt 70 - bonuses were accrued to employees from retained earnings;

Dt 91 "Other income and expenses", subaccount "Other expenses", Kt 70 - A one-time bonus was awarded to employees for the holiday.

When paying a premium from the cash register or when transferring from a current account, the following entry is made:

Dt 70 Kt 50 "Cash" (51 "Cash Accounts") - bonuses were paid to employees.

TO account 70 "Settlements with personnel for wages" The following sub-accounts can be opened:

- "Settlements with employees on the organization's staff";

- "Settlements with part-time workers."

Analytical accounting for account 70 is maintained for each employee of the organization.

7. Tax accounting of bonuses

7.1. Income tax

According to Art. 255 of the Tax Code of the Russian Federation, the taxpayer’s expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees provided for by the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

In particular, on the basis of paragraph 2 of Art. 255 of the Tax Code of the Russian Federation, labor costs include accruals of an incentive nature, including bonuses for production results.

At the same time, readers of the magazine should take into account that, according to Art. 252 of the Tax Code of the Russian Federation, for the purpose of determining taxable profit, the taxpayer reduces the income received by the amount of expenses incurred. According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, expenses are recognized as justified and documented expenses incurred by the taxpayer. Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.

The exception is the expenses specified in Art. 270 Tax Code of the Russian Federation. In particular, in accordance with paragraphs 21 and 22 of Art. 270 of the Tax Code of the Russian Federation, expenses that do not reduce the tax base for income tax include:

Expenses for any types of remuneration provided to management or employees in addition to remuneration paid on the basis of employment agreements (contracts);

Expenses in the form of bonuses paid to employees from special purpose funds or targeted revenues.

In other words, in order for the bonus to be taken into account as part of labor costs, the following conditions must be met:

The bonus must be paid in accordance with the bonus system adopted by the organization, fixed in the Regulations on bonuses, a collective agreement or other local regulations. In this case, the employment contract must contain a reference to the relevant local regulatory act of the organization;

The bonus must be paid for production results;

The award must not be paid from special purpose funds or earmarked proceeds.

Similar explanations are given in the letter of the Federal Tax Service of Russia for Moscow dated 04.04.2007 N 21-11/030637@.

Consequently, if the employment contract concluded with an employee does not include certain accruals provided for in the collective agreement and (or) local regulations, or there are no references to them, then such accruals are not included in expenses for profit tax purposes.

The letter of the Federal Tax Service of Russia for Moscow dated March 23, 2006 N 21-08/22586 states that bonuses paid to employees using special-purpose funds are not taken into account as expenses that reduce the tax base for income tax, regardless of whether , the payment of these bonuses is provided for by labor or collective agreements. Special purpose funds, in particular, mean funds designated by the owners of organizations for the payment of bonuses.

7.2. Personal income tax

Article 217 of the Tax Code of the Russian Federation establishes a list of income that is not subject to taxation. Premiums are not included in this list, therefore they are subject to taxation in full on a general basis at a rate of 13% for residents of the Russian Federation and 30% for non-residents. According to paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, the withholding of personal income tax is carried out by the employer directly when paying wages to employees.

Example.

An individual (resident) received a bonus in February based on the results of work for the previous year in the amount of 13,500 rubles. His salary for February was 14,050 rubles. In January, the employee received income in the amount of 14,080 rubles.

The employee’s total income since the beginning of the tax period amounted to 41,630 rubles. (RUB 14,080 + RUB 14,050 + RUB 13,500).

Therefore, the employee was not entitled to receive standard tax deduction. The amount of calculated tax for February was 3581.50 rubles. [(RUB 13,500 + RUB 14,050) x 13%].

But the employer can reward the employee with a gift. If total cost gifts for the year will not exceed 4,000 rubles, their amount is exempt from taxation on personal income in accordance with clause 28 of Art. 217 Tax Code of the Russian Federation. Otherwise, the amount exceeds RUB 4,000. must be included in the employee's taxable income.

Example.

For many years of conscientious work, the management of the Parus company decided to reward I.I. Kozlov, an employee of the company, by giving him a refrigerator in April. The cost of the gift is 9500 rubles. Salary of Kozlov I.I. - 17,000 rub. His total taxable income since the beginning of the year exceeded 40,000 rubles. Have no children.

Based on the conditions of the example, Kozlov I.I. Standard personal income tax deductions are not available.

The employee's taxable income for April was 22,500 rubles. (17,000 rub. + 9,500 rub. - 4,000 rub.).

The amount of withheld tax on personal income is 2925 rubles. (RUB 22,500 x 13%).

Withholding of personal income tax is reflected in the debit of account 70 and the credit of account 68 “Calculations for taxes and fees”.

7.3. Unified social tax

According to paragraph 1 of Art. 236 of the Tax Code of the Russian Federation, the object of taxation of the unified social tax is payments and other remunerations accrued by taxpayers in favor of individuals under labor and civil contracts, the subject of which is the performance of work, provision of services (with the exception of remunerations paid to persons specified in subparagraph 2 Clause 1 of Article 235 of this Code), as well as under copyright agreements.

Moreover, if payments are not classified as expenses that reduce the tax base for income tax in the current reporting (tax) period, then such payments and remuneration (regardless of the form in which they are made) are not recognized in accordance with clause 3 of Art. 236 of the Tax Code of the Russian Federation is subject to the unified social tax.

Thus, if bonuses are taken into account as part of labor costs that reduce the tax base for income tax, then such bonuses are subject to a single social tax. If bonuses do not reduce the tax base for income tax, then the unified social tax does not need to be assessed. For example, bonuses paid to employees from retained earnings do not reduce the tax base for income tax; therefore, a single social tax should not be assessed on them. Bonuses for production results reduce the tax base for income tax, which means that a single social tax is charged on such bonuses.

If bonuses are paid by employers in kind, then when calculating the tax base for calculating the unified social tax in accordance with clause 4 of Art. 237 of the Tax Code of the Russian Federation, goods, works, and services are taken into account on the day of their payment at market prices, and in case of state regulation of prices - based on state regulated retail prices. The cost of goods, works, and services includes the amount of VAT, and for excisable goods - the amount of excise taxes.

Example.

Solovyov A.P. For April, wages were accrued in the amount of 10,000 rubles. In addition, as a bonus for production performance, as provided for in the bonus regulations, the employee was given goods worth 3,000 rubles. (including VAT).

Since the bonus was awarded for production performance and is provided for in the bonus regulations, the tax base for calculating the unified social tax for April amounted to 13,000 rubles. (10,000 rub. + 3,000 rub.).

Explanations on the procedure for imposing the unified social tax on premiums are also given in letters from the Federal Tax Service of Russia for Moscow dated 04.04.2007 N 21-11/030637@, the Ministry of Finance of Russia dated 30.03.2007 N 03-04-06-02/49.

7.4. Contributions to compulsory pension insurance

If the bonus paid to employees is not recognized as subject to unified social tax in accordance with clause 3 of Art. 236 of the Tax Code of the Russian Federation, then contributions to the Pension Fund of the Russian Federation are not accrued for the amount of the bonus. In accordance with paragraph 2 of Art. 10 of the Federal Law of December 15, 2001 N 167-FZ “On compulsory pension insurance in the Russian Federation”, the object of taxation of insurance contributions for compulsory pension insurance and the basis for their calculation are the object of taxation and the tax base for the unified social tax.

At the same time, readers of the magazine should take into account that, according to Art. 17 and 52 of the Tax Code of the Russian Federation, the object of taxation, the tax base and tax benefits are various elements of taxation. Tax benefits are applied only after calculating the tax based on the tax base and tax rate. Therefore, the norms of Art. 239 of the Tax Code of the Russian Federation, which establishes benefits for the unified social tax, do not apply to insurance contributions for compulsory pension insurance.

The amount of insurance contributions for compulsory pension insurance, calculated on the basis of the tariffs established by Art. 22, 33 of the Federal Law of December 15, 2001 N 167-FZ, reduces in accordance with clause 2 of Art. 243 of the Tax Code of the Russian Federation, the amount of the unified social tax payable to the federal budget.

7.5. Contributions for compulsory social insurance against accidents at work and occupational diseases

In accordance with paragraph 1 of Art. 5 of the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases" are subject to compulsory social insurance against accidents at work and occupational diseases individuals those performing work on the basis of an employment agreement (contract) concluded with the insured.

In accordance with clause 3 of the Rules for the accrual, accounting and expenditure of funds for the implementation of compulsory social insurance against accidents at work and occupational diseases, approved by Decree of the Government of the Russian Federation of March 2, 2000 N 184 (hereinafter referred to as the Rules), as well as Art. 3 of Federal Law No. 125-FZ of July 24, 1998, insurance premiums are calculated on the accrued wages of employees (including freelance, seasonal, temporary, and part-time workers).

Consequently, the tax base for calculating insurance premiums also includes incentive payments in the form of premiums.

In confirmation of the above, in accordance with clause 4 of the Rules, insurance premiums are not charged on payments established by the list payments for which insurance contributions are not charged to the Social Insurance Fund of the Russian Federation, approved by Decree of the Government of the Russian Federation dated July 7, 1999 N 765, in which premiums are not named.

Because the current legislation the occurrence of an object of taxation of contributions does not depend either on the sources from which bonuses are paid, or on the presence of a condition on the corresponding payments in the employment contract; contributions for compulsory social insurance against accidents at work and occupational diseases must be accrued on the amount of any bonuses paid.