Performance bonuses awarded. Annual premium. What it is

According to Part 1 of Art. 135 Labor Code RF (hereinafter referred to as the Labor Code of the Russian Federation), wages are established for an employee by an employment contract in accordance with the remuneration systems in force in the institution. This is a remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed.

Part wages includes surcharges, allowances compensatory nature and incentive payments. Prize- incentive payment (part 1 of article 129 of the Labor Code of the Russian Federation), which is accrued for the results achieved in work.

An institution can apply several payment systems at the same time (this should be spelled out in its local documents). The procedure for paying the annual bonus(annual performance bonus) an organization may write:

in an employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);
collective agreement (part 2 of article 135 of the Labor Code of the Russian Federation);
a separate local document (for example, in the Regulations on remuneration, Regulations on bonuses, etc.) (part 2 of article 135, part 1 of article 8 of the Labor Code of the Russian Federation);
order for the payment of a bonus (part 1 of article 8 of the Labor Code of the Russian Federation).

The basis for calculating the bonus is the order of the head to encourage the employee ( form No. T-11) or groups of employees ( form No. T-11a).

The procedure for calculating and paying bonuses in an institution should be regulated in detail, including the definition and evaluation of bonus indicators. To do this, you need to develop an internal local normative act « Regulations on bonuses»in the form of an independent document or as an annex to the Regulations on remuneration.

The bonus system should be understandable for the staff of the institution, everyone should know for what and on what basis they receive the bonus. All conditions for bonuses, the size of bonuses, frequency, sources of funding must be reflected in the Regulations on bonuses. The standard form of this document is not approved by the legislation, the institution develops it independently (taking into account the statutory activities).

Important detail: a well-written Regulation on bonuses will avoid the claims of the tax inspectorate regarding the inclusion of bonuses in labor costs.

NOTE

By applying the bonus system, you can save the wage fund.

In order to stimulate employees public sector Incentive payments are established to the qualitative result of labor and advanced training in institutions.

When developing an incentive system, one should take into account the List of types of incentive payments in federal budgetary institutions, provided for by the Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 818 (as amended on September 17, 2010). AT this document determined that incentive payments include:

payments for the intensity and results of work;
payments for the quality of work performed;
incentive bonus for qualification category;
payments for continuous work experience (length of service in the institution);
performance bonuses.

PROCEDURE AND TERMS OF BONUS

Consider the procedure and conditions for bonuses using the example of the Regulations on bonuses developed in the federal budget institution health care (FBUZ).

Fragment of the Regulations on bonuses

The procedure and conditions for bonuses to employees

1. In accordance with the List of types of incentive payments approved by the Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 818, in order to encourage employees for quality work performed in an institution, the following can be paid:

performance-based bonuses (per quarter, year);
awards for the exemplary quality of work performed;
bonus for the performance of particularly important and urgent work;
anniversaries award;
one-time retirement benefit.

Bonuses are paid at the expense and within the limits of budget allocations for the remuneration of employees of the institution, as well as at the expense of funds from income-generating activities directed by the institution to remunerate employees.

2. When bonuses are based on the results of work (for a quarter, a year), the following is taken into account:

fulfillment and overfulfillment of the plan of financial and economic activity;
successful and conscientious performance an employee of their official duties in the relevant period;
initiative, creativity and application in work modern forms and methods of labor organization;
high-quality preparation and holding of events related to the statutory activities of the institution;
performance of the assigned work related to the provision of the work process or the statutory activities of the institution;
high-quality preparation and timely delivery of reports;
participation in the implementation important works, events.

The performance bonus is paid within the limits of available funds. The specific amount of the bonus can be determined both as a percentage of the salary (official salary) of the employee, and in absolute size, for the actual period worked. There is no maximum performance bonus.

3. The payroll fund for employees of the FBUZ is formed taking into account the amount of funds received by it from subsidies from the federal budget and from funds from income-generating activities.

The bonus at the expense of budget funds at the end of the year is paid only if the payroll fund is saved within the allocated budget allocations at the end of the financial year.

When planning the wage fund, additional funds in the amount of up to 10% of the planned wage fund, calculated according to the billing as of January 1 of the planned year for the payment of bonuses for the use of scientific achievements and advanced labor methods in work, the performance of important and urgent work, labor intensity, as well as bonuses.

4. Materials for bonuses are considered by the bonus commission, appointed by order of the head physician of the FBUZ Center in agreement with the trade union committee.

The commission may decide to increase the bonus to individual employees by 25-50% for exemplary performance of labor duties, development and implementation of new forms of work, performance of complex work not provided for by the plan, etc. The decision is made on the basis of memos submitted by the heads of structural divisions of the institution , and issued by order of the head of the institution.

Employees who have worked part-time for a month are paid a bonus for the time actual work. The time of actual work is the period during which the employee actually performed the labor duties assigned to him. This period does not include the time spent by the employee in the annual, additional, study leave, leave without pay, time spent on sick leave.

Employees who quit own will during the period for which the bonus is made, the bonus is not paid.

Employees who are on maternity leave to care for a child under the age of three years are not paid a bonus.

Permission to pay bonuses is issued by order of the chief physician of the FBUZ Center on the basis of the protocol of the bonus commission, indicating the amount of the bonus for each employee.

5. The bonus for the performance of particularly important and urgent work is paid to employees at a time based on the results of the performance of the relevant work in order to encourage them for efficiency and high-quality work results. The amount of the bonus can be set both in absolute terms and as a percentage of the salary (official salary).

The maximum size of the bonus for the performance of particularly important work and the holding of events is not limited.

6. The bonus in connection with anniversaries and in connection with retirement is paid in the amount of not more than two official salaries.

Permission to pay the bonus is issued by order of the chief physician.

The size of the bonus, in agreement with the head of the institution and the trade union committee, may be increased.

7. Deprecation, reduction in the size of the premium.

Employees lose bonuses or the amount of bonuses is reduced in the following cases:

non-fulfillment of planned indicators of financial and economic activity;
inefficient use of budget allocations for the implementation of the state task;
non-fulfillment by the employee of his official duties stipulated in the employment contract;
non-execution of orders and instructions of the heads of the service;
violation labor discipline;
late submission of reports or distortion of the provided indicators;
presence of violations during inspections financial activities institutions.

The premium is not paid or the amount of the premium is reduced for the billing period in which the violation occurred.

CALCULATION OF THE YEAR-ENDED BONUS AT THE EXPENSE OF BUDGET FUNDS

The institution makes incentive payments from the wage fund, formed both at the expense of budgetary funds and at the expense of income-generating activities. Savings on the wage fund can also be used to stimulate employees.

Budget financing for wages staff members institutions is carried out on the basis of the planned indicators reflected in the estimate for budgetary funds. To plan the wage fund according to the budget, tariff lists are compiled for January 1 of the planned year, the planned amounts of budget appropriations for the payment of vacation pay, payment for work in holidays.

When planning the payroll, additional funds are provided for bonuses at the end of the year. The amount is set as a percentage of the planned wage fund.

S. S. Velizhanskaya, Deputy Chief Accountant

The material is published in part. You can read it in full in the magazine.

AT labor area In our country, there is such an interesting concept as 13th salary. A lot of people have heard about it, but few have come across it. And everything that concerns the possibility of an additional cash bonus is always interesting. So what is 13 salary? Who is supposed to, how to issue it, how to reflect it in accounting, what size should it be?

What is 13 salary

During the period Soviet Union this type of bonus was due to all diligent workers at the end of the year. The enterprises were all state-owned, bonuses were set "from above" and were mandatory for everyone. The payment of 13 salaries was made at the end of the year, which is why it got its name. Although it is called so only in the people. In the accounting departments of organizations there is no such concept and cannot be. The thirteenth month of the year does not exist, which means that there should not be a salary for a fictional period. That is, the 13th salary is nothing but a bonus at the end of the year.

Accrual regulation

If in Soviet times this type of promotion was mandatory for all enterprises, but nowadays it is the good will of the employer. Therefore, there is no regulation on the calculation of the thirteenth salary. The provision on bonuses has legislative force. It is it that determines how incentives and bonuses are accrued to employees, what deductions go from them to the tax service and funds social insurance. The provision on bonuses determines, among other things, the possible amounts of accruals. This document is a local normative act, that is, its content is determined by the board of directors of the company.

How is it reflected in accounting

No state legislative act regulates the procedure for calculating and paying bonuses. This moment is prescribed in the accounting policy of the organization, the provision on bonuses, wages, in the collective agreement and directly in the employment contract with the employee.

The documents should indicate for the improvement of which employee performance indicators he receives a bonus. It depends on the activities of the company. Each organization determines for itself the most important areas of development that should be encouraged. These may include improving the quality of manufactured products, saving materials and resources in production, introducing various ideas, which further benefit the company, overfulfillment of the plan for production or sales, and so on. The basis for accrual is the order of the management of the organization.

The amount of the bonus at the end of the year

In most cases, the size of the thirteenth salary is determined based on the average earnings of the employee for the year. In order to calculate how much an employee earned on average, it is necessary to add up all types of monetary reward related to labor activity, confirmed in the employment contract, the collective agreement and local regulations. Namely, the salary for each month, bonuses for the implementation and overfulfillment of the plan, sick leave and vacation payments. Then the resulting number is divided by the number of months worked. We get the average monthly income of an employee. It is this figure that will be the basis for calculating the thirteenth salary.

But since the obligations for calculating and paying such a bonus are not fixed in legislative acts, the employer can use a slightly different method of calculation. It can be clarified in your own employment contract, bonus provision or collective agreement, depending on where this information is indicated by the organization.

How to calculate 13 salary

In this section, we will look at how to find out how much the 13 salary will represent. How it is calculated, we look at the position of the organization. It can be calculated separately for each employee, but most often the calculation is carried out according to structural unit generally. A certain amount of bonus is allocated for each department, which is divided among employees depending on their length of service at the enterprise and salary. There are several options for the calculation formula. Each of them is applied depending on how the director decided to reward employees. He can set the bonus as a percentage of annual earnings, depending on the length of service, or choose a fixed payment.

The first case will be calculated by the formula: Ohm * 12 months * 10%, where Ohm is the size monthly salary. When paying the seniority department, you will have to carry out a more intricate operation. First, it is necessary to sum up the length of service of all employees of the department, then we find the total earnings, calculate the percentage ratio of the salary of each employee and the total amount of money earned. Based on this figure, we calculate the share of each employee. Then we calculate the share depending on the length of service. The last step is to find the arithmetic mean between the share of the salary and the length of service. The final number is the bonus.

Who is eligible for the annual bonus?

Not every organization provides 13 salaries. Who is eligible for this award? commercial firms? To do this, you must refer to the documents containing information about the bonus. If they provide for such a payment, then we will find out for what merits and to whom specifically (indicates the position).

But in private firms, such motivation is quite rare. Most often, the salary for the "thirteenth" month is issued in public sector institutions. Budget professions are paid quite low, and the premium to some extent compensates for this injustice. The 13th salary is assigned to military personnel, doctors of state hospitals, teachers and teachers of budgetary educational institutions, employees of municipal transport companies.

In private companies, most likely to be motivated will be those persons on whom the income of the owner directly depends. For example, in the field of sales - sales managers, staff agents, operators involved in the search for customers. In the sphere of production, these persons are workers who produce products.

Supporting documents

All important information contained in the award. The reason for the accountant to calculate and accrue bonuses is the order of the head of the company. After receiving the instructions, the accounting department makes the necessary calculations, gives the result for signature to the head. He gets acquainted with the data provided and, if everything suits him, puts his visa or acceptance, that is, his signature. In the future, it is necessary to notify employees against signature of the bonus accrued to them at the end of the year. All of the above are supporting documents: position, order for bonuses, calculation sheet, notification with signatures.

Everyone is looking forward to the 13th salary!

Performance Award is paid when an employee achieves certain results related to labor activity. The criteria that are taken into account when calculating bonuses, the amount of payments, the procedure for their implementation will be discussed in the article.

General provisions on bonuses for achieving results in work

The bonus is an integral part of the salary, as expressly stated in Part 1 of Art. 129 of the Labor Code of the Russian Federation. However, payments are not made in all cases, but only when employees conscientiously fulfill their duties or achieve outstanding success at work (part 1 of article 191 of the Labor Code of the Russian Federation).

Bonus payments for outstanding performance are made either:

based on the order of the management of the organization, who decided to encourage one or more employees;
based on the decision of the management, who is forced to pay bonuses, due to the presence of relevant regulations in force at the enterprise and the compliance of employees with the criteria specified in them.

Such acts may be collective agreements, agreements, or local acts.

Most often, the procedure for paying bonuses for achievements in the service is fixed in the Regulations on Bonuses, which is a local act.

This provision may include information about:

bonus criteria, for example, specific indicators, in case of which the employee is paid bonuses;
list of persons eligible for the award. For example, requirements for seniority, position, etc. may be established;
periodicity of payments, for example: no more than once a year, quarter, month.

The decision on bonuses in all cases is drawn up by order of the employer, which can be drawn up both in the form established by the Decree of the State Statistics Committee of 05.01.2004 No. 1, and in any form.

Performance-Based Bonus Criteria and Possible Wordings

When paying bonuses based on performance (for a year, month, quarter), various criteria may be applied, which are either stipulated by the Regulations on Bonuses or other regulatory act in force in the organization, or determined by management.

The criteria can be the following:

Criterion	Criteria characteristic
Quantitative	The release of a certain amount of products or the achievement of other quantitative indicators of labor by an employee if the organization is not engaged in the production of products
Qualitative	The quality of manufactured products or a qualitative indicator of another materialized result of labor
By performance	Performance of certain indicators that are essential for a particular type of activity. For example, the implementation of the plan in all areas of activity in the aggregate
According to the employee's employment outside of working hours	For example, a bonus may be paid if an employee worked overtime, went out on holidays, etc.
For disciplinary action	If an employee comes to work on time, his behavior is in accordance with the Regulations on discipline in force in the organization, then he may be paid a bonus
Economic	Saving organizational resources, such as doing a certain amount of work at a lower cost
The number of mistakes made by the employee	The absence of errors that led to negative consequences may serve as a basis for the payment of bonuses
According to the complexity of the work performed	If an employee performed work of increased complexity relative to other employees, he may be paid a bonus
Any other criteria	There are no restrictions on the number of criteria, but they must be somehow related to the employee’s work activity

The wording can be used freely, but their content must correspond to the criterion by which the employee has achieved outstanding performance. For example, "for exceeding the production plan by 100 units for the period from 02/01/2018 to 03/01/2018".

Monthly performance bonus (monthly)

As the name of this type of bonus implies, it is paid based on the performance of an employee for one calendar month.

The procedure for bonuses, as already mentioned, can be prescribed in the internal acts of the organization. If there are no such acts, then the employer is free to determine whether to pay bonuses or not, how, in what amount to do it.

As a rule, the algorithm of actions is as follows:

The provisions of internal regulations are being studied.
A list of employees who deserve bonuses is determined.
With the help of the criteria established in the organization, or at the discretion of the management, the amount of bonuses for each employee is determined.
An order is issued. If one employee is rewarded, in the T-11 form, and if several, in the T-11a form.
Employees and performers are introduced to the order.
The document is transferred to the accounting department for the calculation of bonuses.

The letter of the Ministry of Labor of Russia dated September 21, 2016 N 14-1 / B-911 states that monthly bonuses can be paid in the month following the reporting month, after assessing all employee performance indicators. For example, for August, the premium may be paid in September. It is not forbidden to establish a different order. For example, the payment can be made directly in the month in which the results are achieved, or in any subsequent month.

Annual performance bonus

Bonuses based on the results of work for a one-year period are accrued annually (every year), or based on the results of work for a specific, single year. A feature of this type of bonus is that it is problematic to reward employees before the expiration of the one-year period, since this requires calculating all labor indicators for a long period of time (if the organization has fixed criteria for such a calculation).

In this regard, the payment of an annual bonus already in the new, next year is not a violation of Part 6 of Art. 136 of the Labor Code of the Russian Federation. This position was also supported by the Ministry of Labor in a letter dated September 23, 2016 No. 14-1 / OOG-8532. Bonuses can be paid in any month after the end of the reporting year.

The criteria and procedure for payment may well coincide with the indicators already indicated above for monthly bonuses. The only difference is the estimated period and the amount of payments. It is assumed that the annual bonus should be greater than the monthly one, although in practice this is not always observed. No wonder many people call the annual bonus payment the 13th salary.

The amount of the premium can be:

fixed (for example, 20,000 rubles);
be determined by a point system (the number of points for a particular indicator is established in a local act, collective agreement, agreement).
calculated as a percentage of wages or salaries.

Thus, a bonus based on performance can be paid in the manner prescribed by internal documents, or at the discretion of management. The list of criteria, the procedure for determining the size of the bonus, we described in the article.

in a separate local document (for example, in the Regulation on remuneration, Regulation on bonuses, etc.) (part 2 of article 135, part 1 of article 8 of the Labor Code of the Russian Federation);

in the order for the payment of a bonus (part 1 of article 8 of the Labor Code of the Russian Federation).

In the documents regulating the procedure for calculating and paying bonuses, indicate the source of payments.

The basis for calculating the bonus is the order of the head to encourage an employee (form No. T-11) or a group of employees (form No. T-11a).

The order is signed by the head of the organization. Familiarize the employee (employees) with the order against signature (section 1 of the instructions approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

Situation: is it necessary to make entries on bonuses based on the results of work for the year in work book employee?

No, it doesn `t need.

Bonuses, which are provided for by the organization's remuneration system and are paid regularly, do not need to be paid into the work book (clause 25 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). Therefore, if the annual bonus is paid regularly or its payment is provided for in the employment, collective agreement or a separate local document on remuneration, do not indicate it in the employee's work book.

A bonus based on the results of work for the year, which is one-time, also does not need to be entered into the work book. This is due to the fact that only bonuses related to the labor merits of a particular employee (for example, bonuses for completing a particularly important task) need to be entered in the work book. This conclusion allows us to draw the norms of part 4 of article 66 of the Labor Code of the Russian Federation and paragraph 24 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225. And the amount of the bonus based on the results of work for the year depends on the results of the organization as a whole.

Premium payment

Bonuses based on performance for the year can be paid:

according to the settlement and payment or payroll (form No. T-49 or No. T-53);

according to an account cash warrant (form No. KO-2).

This is stated in clauses 4.1 and 6 of Bank of Russia Directive No. 3210-U dated March 11, 2014.

Situation: is it necessary to provide for the payment of bonuses at the end of the year in the accounting policy of the organization for accounting purposes?

Huh, no need.

The legislation does not say that the organization is obliged to indicate information on the accrual of bonuses to employees in its accounting policy (clause 4 PBU 1/2008).

Situation: is it possible to pay a bonus based on the results of work for the year before the end of the calendar year?

The very fact of paying a bonus for the year before its end contradicts the essence of this payment. This is due to the fact that the premium is paid precisely “according to the results of the past year”. This means that in order to pay such a bonus, the organization must sum up the work for the year. And this can be done no earlier than December 31st.

When paying an annual bonus before the end of the calendar year, an organization may face a number of significant problems. For example, if bonuses are accrued in proportion to the time worked in a year. In this case, if an employee falls ill, goes on vacation (cannot perform duties for another reason), he will have to recalculate the bonus accrued to him. The amount of overpaid bonuses will need to be withheld from the employee. And the organization cannot do this on its own initiative (Article 137 of the Labor Code of the Russian Federation).

A similar situation may arise if the employment contract (Regulations on bonuses) provides for conditions under which the bonus is not accrued (for example, the commission of a disciplinary offense by an employee), and the basis for depriving the employee of the bonus arises after it is paid, but before the end of the calendar year.

Therefore, it is better to refrain from paying the annual bonus until the end of the calendar year. That is, you will not have problems with retaining the bonus if you pay it based on the results of work for the year on December 31 of the current year or later.

Vacation pay recalculation

Situation: is it necessary to recalculate vacation pay if, while an employee was on vacation, he was accrued a bonus based on the results of work for the previous year? The billing period and the period for which the premium was accrued have been fully worked out.

Yes need.

This is due to the fact that when calculating holiday annual bonuses for the past year, they must be taken into account regardless of the date of their accrual (paragraph 4, clause 15 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

This means that if the bonus based on the results of work for the previous year is accrued after vacation pay is accrued, then vacation pay will need to be recalculated.

Advice: in order not to recalculate vacation pay, try to accrue remuneration based on the results of work for the year as early as possible. The best option is December 31 of the year following which the bonus was accrued. Then there will be no need to do any recalculations.

accounting

Accounting for annual bonuses depends on when they are paid according to internal documents(for example, the Regulations on bonuses).

If the bonus is paid in the following reporting periods upon achievement of the relevant indicators (conditions) in reporting year, the organization recognizes an estimated liability in the reporting year. This follows from PBU 8/2010.

Make one of two entries:

Debit 20 (23, 25, 26 ...) Credit 96 sub-account "Estimated obligation to pay remuneration based on the results of work for the year"

- deductions were made to the reserve for the payment of remuneration based on the results of work for the year;

Debit 91-2 Credit 96 "Estimated liability for the payment of remuneration based on the results of work for the year"

- deductions were made to the reserve for the payment of remuneration based on the results of work for the year at the expense of net profit.

In other cases, the procedure for reflecting annual bonuses in accounting depends on the sources from which they are paid:

at the expense of expenses for ordinary activities (clause 5 PBU 10/99);

through net profit.

When accruing a bonus at the end of the year, make one of two entries:

Debit (20, 23, 25, 26, 28, 29, 44, 08) Credit 70

- accrued bonus at the expense of expenses for ordinary activities;

Debit 91-2 Credit 70

- the premium is accrued at the expense of net profit.

Make entries using account 91, regardless of whether the net profit of past years or the current year is used to pay the premium (including profit based on the results of the quarter, six months, nine months). The fact is that it is impossible to reflect such expenses using account 84. These will be other expenses that also affect financial results organizations. Accordingly, such expenses must be reflected in the debit of account 91-2. Similar explanations are given in the letters of the Ministry of Finance of Russia dated December 19, 2008 No. 07-05-06/260 and dated June 19, 2008 No. 07-05-06/138.

This procedure follows from the Instructions for the chart of accounts (account 70).

personal income tax and insurance premiums

Regardless of the taxation system used by the organization, for the amount of the bonus based on the results of work for the year, accrue:

contributions to mandatory pension (social, medical) insurance (part 1, article 7, article 9 of the Law of July 24, 2009 No. 212-FZ);

contributions for insurance against accidents and occupational diseases (clause 1, article 5, clause 1, article 20.1 of the Law of July 24, 1998 No. 125-FZ).

This rule applies regardless of whether the bonus is provided for by the employment contract or not.

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

Situation: in which month the amount of annual premiums should be included in the personal income tax base - in the month of accrual or in the month of payment?

The premium amount will be included in the personal income tax base of the month in which it is paid.

For the purpose of calculating personal income tax, bonuses accrued for a period of work of more than a month (including annual ones) cannot be attributed to labor costs. Such a conclusion can be drawn on the basis of paragraph 2 of Article 223 tax code RF. It states that the date of receipt of income in the form of wages is the last day of the month for which income is accrued. And these bonuses are accrued for a period exceeding one month. Therefore, in this case, the date of receipt of income is the day of payment (transfer to the employee's account) of the bonus (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Make the withholding tax entry at the time the premium is paid.

A similar position regarding the determination of the date of receipt of income in the form of premiums is held by the Ministry of Finance of Russia (letters dated March 27, 2015 No. 03-04-07 / 17028, dated November 12, 2007 No. 03-04-06-01 / 383).

Situation: do you need to charge insurance premiums on the annual bonus paid to an employee who has already left? The bonus period (year) the employee worked.

Yes need.

The fact is that insurance premiums are subject to payments accrued to an employee as part of an employment relationship. The annual bonus accrued to a person for the period that he worked in the organization is considered a payment within the framework of labor relations, since such relations still persisted during the bonus period. Therefore, even though the employee quit, the annual bonus paid to him after the dismissal is subject to insurance premiums in the generally established manner. .

This conclusion follows from part 1 of Article 7 of the Law of July 24, 2009 No. 212-FZ, paragraph 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ and is confirmed by the letter of the Ministry of Labor of Russia of September 2, 2013 No. 17-3 /1450.

The procedure for calculating other taxes depends on the taxation system that the organization applies.

Income tax: general procedure

If the premium is paid out of expenses for the ordinary activities of the organization, then include it in income tax expenses, subject to the following conditions:

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

premium paid for labor indicators(Clause 2, Article 255 of the Tax Code of the Russian Federation).

If the annual premium is paid from net profit , then it does not reduce the tax base for income tax.

Situation: is it possible to include a bonus paid to a retired employee as part of income tax expenses? The employee left before the annual bonus was calculated. The bonus is based on performance.

Yes, you can, if the payment of an annual bonus is provided for in the employment contract with the employee (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation, article 255 of the Tax Code of the Russian Federation).

This position is held by the tax service and the Ministry of Finance of Russia (see, for example, letters of the Federal Tax Service of Russia for Moscow dated May 5, 2005 No. 20-12 / 32623 and the Ministry of Finance of Russia dated October 25, 2005 No. 03-03-04 / 1 /294).

Income tax: accrual method

If an entity uses the accrual method, the timing of recognition of expenses as annual bonuses depends on whether they relate to direct or indirect expenses. Indirect costs are recognized at the time of accrual (clause 2, article 318, clause 4, article 272 of the Tax Code of the Russian Federation). Direct costs are taken into account as the sale of products, works, services, in the cost of which they are taken into account (paragraph 2, clause 2, article 318 of the Tax Code of the Russian Federation). Organizations providing services can take into account direct costs at the time of their accrual (paragraph 3, clause 2, article 318 of the Tax Code of the Russian Federation).

An example of reflection in accounting and taxation of bonuses based on the results of work for the year. The bonus is not provided for by the employment contract (paid on the basis of the order of the head at the expense of expenses for ordinary activities). The organization pays income tax and applies the accrual method

March 30, 2015 (after approval annual accounts organization) on the basis of the order of the head of the organization, all employees of Alpha were awarded a bonus based on the results of work for 2014. The amount of the bonus is 100 percent of the salary established by the employee. The payment of a bonus based on the results of work for the year is not provided for by employment contracts with employees.

Cashier A.V. Dezhneva, like all other employees, was awarded a bonus based on the results of work for 2014. Dezhneva's salary - 15,000 rubles. The amount of the bonus based on the results of work for the year will be 15,000 rubles. The premium was paid on April 6th.

Dezhneva has no rights to personal income tax deductions. In March 2015, the accountant reflected the accrual of the Dezhneva premium:

Debit 26 Credit 70
- 15,000 rubles. - the employee was awarded a bonus based on the results of work for the year;

- 3300 rub. (15,000 rubles × 22%) - pension contributions have been accrued;

- 435 rubles. (15,000 rubles × 2.9%) - social insurance contributions were accrued in case of temporary disability and in connection with motherhood in the FSS of Russia;

- 765 rubles. (15,000 rubles × 5.1%) - contributions for health insurance to the FFOMS were accrued;

- 30 rub. (15,000 rubles × 0.2%) - contributions for insurance against accidents and occupational diseases were accrued from the amount of the premium.

In April 2015, the accountant reflected the payment of the premium and the withholding of personal income tax as follows:

- 1950 rub. (15,000 rubles × 13%) - personal income tax withheld;

Debit 70 Credit 50
- 13 050 rub. (15,000 rubles - 1950 rubles) - a bonus was paid.

In March 2015, the accountant included only insurance premiums in the amount of 4,530 rubles in income tax expenses. (3300 rubles + 435 rubles + 765 rubles + 30 rubles) accrued from the amount of the premium.

The bonus itself is not provided for by the employment contract, so it cannot be taken into account when calculating income tax. In accounting, the premium is included in expenses in March. Due to the non-recognition of the premium in tax accounting, a permanent difference arises (15,000 rubles) and a permanent tax liability corresponding to it.

On March 30, 2015, the accountant recorded the emergence of a permanent tax liability:

Debit 99 Credit 68 sub-account "Calculations for income tax"
- 3000 rub. (15,000 rubles × 20%) - a permanent tax liability is reflected.

As a rule, bonuses are related to indirect expenses (Article 318, paragraph 3 of Article 320 of the Tax Code of the Russian Federation). An exception is bonuses paid to employees engaged in the production of products, the performance of work or the provision of services (for example, bonuses to production workers). They are direct costs. Such rules are established in paragraph 7 of paragraph 1 of Article 318 of the Tax Code of the Russian Federation.

Situation: can production organization to attribute all bonuses based on the results of work for the year to indirect costs?

No, he can not.

Organizations independently determine the list of direct expenses (clause 1 of article 318 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated January 26, 2006 No. 03-03-04 / 1/60 and the Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3 /2952). However, the division of costs into direct and indirect should be economically justified. Otherwise tax inspections can recalculate income tax.

Thus, the annual bonus accrued to employees directly involved in production should be taken into account as part of direct costs. The premium accrued to the administration of the organization, refer to indirect costs.

An example of reflection in accounting and taxation of bonuses based on the results of work for the year. The premium was paid out of expenses for ordinary activities. The organization pays income tax and applies the accrual method

Alfa LLC applies the general taxation system (accrual method). The organization calculates contributions for compulsory pension (social, medical) insurance at the basic rate. Contributions for insurance against accidents and occupational diseases - at a rate of 0.2 percent. The accountant includes the amount of contributions in tax accounting as expenses during the period of their accrual.

The Alfa Bonus Regulations and employment contracts provide for the payment of annual production bonuses in the amount of 10,000 rubles. all employees of the organization who have completed the working period in full. Prizes are awarded along with salary in January of the year following the reporting year.

Shop manager V.K. Volkov, like all employees, was awarded a bonus in January 2015 based on the results of work for 2014.

The award was paid on January 30, 2015. The premium amount will be included in the January tax base.

Volkov has no rights to personal income tax deductions. In January 2015, Alfa's accountant reflected the accrual and payment of bonuses as follows:

Debit 25 Credit 70
- 10,000 rubles. - an annual bonus was accrued to an employee;

Debit 70 Credit 68 subaccount "Calculations for personal income tax"
- 1300 rubles. (10,000 rubles × 13%) - personal income tax withheld;

Debit 25 Credit 69 sub-account "Settlements with the PFR"
- 2200 rub. (10,000 rubles × 22%) - pension contributions have been accrued;

Debit 25 Credit 69 sub-account "Settlements with the FSS on social insurance contributions"
- 290 rubles. (10,000 rubles × 2.9%) - contributions to compulsory social insurance have been accrued;

Debit 25 Credit 69 sub-account "Settlements with FFOMS"
- 510 rubles. (10,000 rubles × 5.1%) - contributions for compulsory medical insurance to the FFOMS were accrued;

Debit 25 Credit 69 “Settlements with the FSS on contributions for insurance against accidents and occupational diseases”
- 20 rub. (10,000 rubles × 0.2%) - contributions for insurance against accidents and occupational diseases have been accrued;

Debit 70 Credit 50
- 8700 rub. (10,000 rubles - 1300 rubles) - a bonus was paid.

In January 2015, Alfa's accountant reduced the tax base for income tax:

for the amount of the accrued premium - 10,000 rubles;
for the amount of insurance premiums - 3020 rubles. (2200 rubles + 290 rubles + 510 rubles + 20 rubles).

Income tax: cash method

Under the cash method, include annual bonuses paid out of expenses for ordinary activities as expenses at the time they are paid to the employee (subclause 1, clause 3, article 273 of the Tax Code of the Russian Federation).

Typically, the organization pays bonuses in the month following the month of their accrual. Therefore, deductible temporary differences arise in accounting (paragraph 11 of PBU 18/02). They lead to the formation of a deferred tax asset (clause 14 PBU 18/02).

An example of reflection in accounting and taxation of a production bonus based on the results of work for the year. The premium was paid out of expenses for ordinary activities. The organization pays income tax, applies the cash method

Alfa LLC applies the general taxation system (cash basis). The organization calculates contributions for compulsory pension (social, medical) insurance at the basic rate. Contributions for insurance against accidents and occupational diseases - at a rate of 0.2 percent.

The regulation on bonuses for Alpha and labor contracts provide for the payment of bonuses based on the results of work for the year to all employees of the organization. The amount of the bonus is 20 percent of the established salary. The bonus is accrued together with the salary for March of the year following the reporting one. It is paid within the time limits set for the payment of wages for March (i.e., April 6).

Manager A.S. Kondratiev, like other employees, was awarded a bonus in March 2015 based on the results of work for 2014. Employee salary - 10,000 rubles. The annual performance bonus will be:
10 000 rub. × 20% = 2000 rubles.

Kondratiev has no rights to personal income tax deductions. In March 2015, Alfa's accountant made postings for the accrual of bonuses:

Debit 26 Credit 70
- 2000 rub. - accrued bonus to the employee based on the results of work for the year;

Debit 26 Credit 69 sub-account "Settlements with the PFR"
- 440 rubles. (2000 rubles × 22%) - pension contributions have been accrued;

Debit 26 Credit 69 sub-account "Settlements with the FSS on social insurance contributions"
- 58 rubles (2,000 rubles × 2.9%) - contributions to compulsory social insurance have been accrued;

Debit 26 Credit 69 sub-account "Settlements with FFOMS"
- 102 rubles. (2000 rubles × 5.1%) - contributions for compulsory health insurance were accrued in the FFOMS;

Debit 26 Credit 69 sub-account "Settlements with the FSS on contributions for insurance against accidents and occupational diseases"
- 4 rub. (2000 rubles × 0.2%) - contributions for insurance against accidents and occupational diseases were accrued from the amount of the premium.

In April 2015, the accountant recorded the bonus payment:

Debit 70 Credit 68 subaccount "Calculations for personal income tax"
- 260 rubles. (2000 rubles × 13%) - personal income tax withheld;

Debit 70 Credit 50
- 1740 rubles. (2000 rubles - 260 rubles) - a bonus was paid to an employee.

Contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases for March 2015 were transferred on April 6, 2015.

Due to the fact that in March the costs of the premium and insurance premiums from it are recognized in accounting and are not recognized in tax accounting, deductible temporary differences form in accounting. They give rise to a deferred tax asset:
(2000 rubles + 440 rubles + 58 rubles + 102 rubles + 4 rubles) × 20% = 521 rubles

In March, the accountant recorded the occurrence of a deferred tax asset:

Debit 09 Credit 68 sub-account "Calculations for income tax"
- 521 rubles. - reflected deferred tax asset.

In the month when the premium and insurance premiums were paid from it (in April), the accountant wrote off the deferred tax asset:

Debit 68 subaccount "Calculations for income tax" Credit 09
- 521 rubles. - deferred tax assets are written off.

If annual bonuses do not reduce the tax profit of the organization, permanent differences arise in accounting (clause 4 of PBU 18/02), which lead to the formation of a permanent tax liability (clause 7 of PBU 18/02).

USN

Organizations that pay a single tax on income do not reduce the tax base by the amount of annual bonuses (clause 1 of article 346.14 of the Tax Code of the Russian Federation).

Organizations that pay a single tax on the difference between income and expenses include the annual bonuses provided for by the labor (collective) agreement as part of the expenses. This can be done if bonuses are paid for labor indicators. This conclusion follows from subparagraph 6 of paragraph 1, paragraph 2 of article 346.16 and article 255 of the Tax Code of the Russian Federation.

Situation: when is the annual bonus considered stipulated by the employment contract?

The annual bonus is considered stipulated by the employment contract if one of the following two conditions is met:

the amount and conditions for calculating bonuses are prescribed in the employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);

the employment contract contains a link to a local document of the organization that regulates the procedure for calculating and paying bonuses (for example, to the Regulations on bonuses).

This position is taken by the Ministry of Finance of Russia in a letter dated February 5, 2008 No. 03-03-06/1/81. It is confirmed by arbitration practice (see, for example, the decisions of the Federal Antimonopoly Service of the West Siberian District of April 17, 2006 No. F04-10064 / 2005 (20874-A27-37), the Far Eastern District of January 25, 2006 No. F03-A51 / 05 -2/4903).

Include the amount of bonuses based on the results of work for the year in expenses at the time of their payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

An example of taxation of bonuses based on the results of work for the year. The organization applies a simplified tax system, pays a single tax on the difference between income and expenses

LLC "Alfa" applies a simplified system. Single tax The organization pays from the difference between income and expenses.

The regulation on bonuses for Alfa and labor contracts with employees provide for the payment of an annual production bonus in the amount of 13,000 rubles. all employees of the organization who have completed the working period in full. The bonus is accrued together with the salary in January of the year following the reporting one. The bonus is paid within the terms established for the payment of salaries for January.

In January, the storekeeper P.A. Bespalov was awarded an annual bonus. It was paid on February 5th.

The premium amount will be included in the personal income tax base in February. Bespalov has no rights to personal income tax deductions.

Personal income tax on the amount of the premium is equal to:
13 000 rub. × 13% = 1690 rubles.

The organization calculates contributions for compulsory pension (social, medical) insurance at the basic rate. Contributions for insurance against accidents and occupational diseases - at a rate of 0.2 percent.

The amount of contributions accrued from the premium for insurance against accidents and occupational diseases amounted to:
13 000 rub. × 0.2% = 26 rubles.

The amount of contributions for compulsory pension (social, medical) insurance is 3,900 rubles, including:

mandatory pension insurance contributions - 2860 rubles. (13,000 rubles × 22%);
contributions to compulsory social insurance - 377 rubles. (13,000 rubles × 2.9%);
mandatory health insurance contributions credited to the FFOMS - 663 rubles. (13,000 rubles × 5.1%).

On February 5, the accountant transferred to the personal income tax budget, contributions for mandatory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases.

In February, the accountant took into account as an expense:

the amount of the award - 13,000 rubles;
the amount of insurance premiums - 3926 rubles. (26 rubles + 3900 rubles).

UTII

If an organization pays UTII, the accrual and payment of annual bonuses will not affect the calculation of the single tax in any way. This is due to the fact that UTII is calculated on the basis of imputed income (clauses 1 and 2 of article 346.29 of the Tax Code of the Russian Federation).

OSNO and UTII

If the bonus is accrued to an employee who is simultaneously engaged in the activities of the organization on the general taxation system, and activities subject to UTII, then the amount of this bonusneed to distribute . This is due to the fact that organizations that combine the general taxation system and UTII must keep separate records of expenses (clause 9, article 274, clause 7, article 346.26 of the Tax Code of the Russian Federation).

Bonuses that are accrued to employees engaged in only one type of activity of the organization do not need to be distributed.

An example of the distribution of bonuses based on the results of work for the year. The premium was paid out of expenses for ordinary activities. The organization applies the general taxation system and pays UTII

Alfa LLC is engaged in the production and retail. Production activity organizations are subject to the general system of taxation (accrual method). Trading activity transferred to UTII. The organization calculates contributions for compulsory pension (social, medical) insurance at the basic rate. Contributions for insurance against accidents and occupational diseases - at a rate of 0.2 percent. The accountant includes the amount of contributions in tax accounting as expenses during the period of their accrual.

The organization's accounting policy states that general business expenses are distributed in proportion to income for each month of the reporting (tax) period.

Alfa's bonus regulations and labor contracts with employees provide for the payment of production bonuses based on the results of work for the year in the amount of 50 percent of the employees' salary. Bonuses are accrued and paid together with the salary for January of the year following the reporting one.

In January 2015, among other employees, the secretary E.V. Ivanova. The bonus was paid to the employee on February 13, 2015. The amount of the award was 12,000 rubles.

Ivanova has no rights to personal income tax deductions. Personal income tax on the amount of the premium amounted to:
12 000 rub. × 13% = 1560 rubles.

Ivanova is engaged both in the activities of the organization on the general taxation system, and in activities transferred to UTII. The accountant distributed the bonus accrued to her by type of activity of the organization.

In January 2015, the total amount of income for all types of activities amounted to 1,000,000 rubles. (without VAT). Income from the activities of the organization on the general taxation system - 250,000 rubles.

The share of income from the activities of the organization in the general taxation system is equal to:
250 000 rub. : 1,000,000 rubles = 0.25.

The amount of the premium, which relates to the activities of the organization on the general taxation system, will be:
12 000 rub. × 0.25 = 3000 rubles.

The amount of the premium, which relates to activities subject to UTII, is equal to:
12 000 rub. - 3000 rub. = 9000 rubles.

In January 2015, the accountant accrued insurance premiums:

1) from the amount of the premium, which relates to the activities of the organization on the general taxation system:

in the PFR - in the amount of 660 rubles. (3000 rubles × 22%);
in the FSS of Russia in the amount of 87 rubles. (3000 rubles × 2.9%);
in FFOMS in the amount of 153 rubles. (3000 rubles × 5.1%);
for insurance against accidents and occupational diseases in the amount of 6 rubles. (3000 rubles × 0.2%);

2) from the amount of the premium, which relates to the activities of the organization subject to UTII:

in the PFR - in the amount of 1980 rubles. (9000 rubles × 22%);
in the FSS of Russia in the amount of 261 rubles. (9000 rubles × 2.9%);
in FFOMS in the amount of 459 rubles. (9000 rubles × 5.1%);
for insurance against accidents and occupational diseases in the amount of 18 rubles. (9000 rubles × 0.2%).

In January 2015, in income tax expenses, the accountant took into account:

labor costs - in the amount of 3000 rubles;
other expenses (insurance contributions) - in the amount of 906 rubles. (660 rubles + 87 rubles + 153 rubles + 6 rubles).

The organization transferred the entire amount of insurance premiums for January on February 13, 2015. Alfa's accountant reduced UTII, calculated based on the results of the first quarter, by 2,718 rubles. (1980 rubles + 261 rubles + 459 rubles + 18 rubles).

The publication was prepared with the participation of specialists from the Federal Tax Service of Russia

Usually, many organizations in the first quarter pay bonuses to employees based on the results of work over the past year - the so-called thirteenth salary. Are such amounts recognized in tax accounting? What taxes are calculated when paying annual bonuses?

The performance bonus for the year is an additional cash payment to the employee in addition to the basic salary. Like any other bonuses, the annual remuneration is paid to encourage and stimulate employees. Its size depends on the performance of the company as a whole and each employee individually. The Labor Code does not contain any restrictions on bonuses to employees at the end of the year. There is no minimum or maximum amount of premiums specified in any normative document. The employer determines the procedure for their appointment and payment independently, taking into account the provisions of the current labor law.

What documents to issue

Article 129 of the Labor Code provides that any types of bonuses and other incentive payments are an integral part of wages (employee wages). The system of additional payments of an incentive nature and the bonus system are established in the organization by collective agreements, agreements, local regulations, for example, the regulation on employee bonuses. This is stated in article 135 of the Labor Code of the Russian Federation. The procedure for paying annual and other bonuses can be fixed directly in employment contracts, although this is not explicitly stated in the mentioned article. But this option of fixing incentive payments does not contradict labor legislation. Indeed, in article 57 of the Labor Code of the Russian Federation, devoted to the content of an employment contract, it is said that one of its mandatory conditions- the procedure for remuneration, including the amount of additional payments, allowances and incentive payments.

Of course, it is not very convenient to describe in detail in the employment contract with each employee the bonus system operating in the organization. Therefore, this type of documentation is appropriate. The organization develops a special document, which sets out in detail the procedure for calculating and paying all types of bonuses provided for in the company. This may be, for example, a provision on employee bonuses or a separate section in a larger regulation on remuneration. Employment contracts indicate that the employee is paid bonuses and remuneration in the manner established by the organization, and reference is made to this document. Similar clarifications are given in the letters of the Ministry of Finance of Russia No. 03-03-06/1/726 of October 19, 2007 and No. 03-03-06/1/827 of November 27, 2007.

If the company has a collective agreement, the algorithm for paying bonuses can only be described in detail in it. In this case, there is no need to duplicate it in employment contracts or the provision on bonuses. In employment contracts, it is enough just to indicate the very possibility of accruing bonuses and refer to the collective agreement, and there may be no provision for bonuses at all. Naturally, this applies to companies that use various incentive payments.

Let's say that the organization pays only a bonus based on the results of work for the calendar year. Is it necessary to develop a provision for bonuses? No, not necessarily. But in the employment contract it is necessary to fix that the employee is paid an annual remuneration. The specific amounts of bonuses and the procedure for their determination are reflected in the order of the head of the organization. The fact is that Article 255 of the Tax Code establishes that labor costs that reduce taxable income include only those accruals that are made in accordance with the norms of the legislation of the Russian Federation, labor and (or) collective agreements.

In addition, paragraph 21 of Article 270 of the Tax Code of the Russian Federation provides for the following. The tax base for corporate income tax cannot be reduced by the amount of any remuneration provided to employees in addition to payments made on the basis of employment agreements (contracts). Thus, if the company does not provide for annual bonuses in the employment contract, it will not be able to take into account the amount of bonuses for the purpose of calculating income tax.

Sometimes only the bonus interval is specified in the local regulatory document. For example, the collective agreement establishes that the amount of annual remuneration for employees who have worked in the company for at least three years is from 30 to 40% of the official salary, and for employees with more than three years of experience - from 40 to 50%. The specific amount of the bonus accrued to each employee is determined by his immediate supervisor and approved by the head of the organization. In such a situation, an order is issued by the general director of the company indicating specific amounts of bonuses.

The form of the order to encourage employees was approved by the Decree of the State Statistics Committee of Russia dated 01/05/2004 No. 1. For bonuses for one employee, the T-11 form is used, and for several employees, the T-11a form.

Tax accounting for annual bonuses

As already noted, when calculating income tax labor costs in accordance with article 255 of the Tax Code of the Russian Federation include any accruals to employees in cash and in kind, incentive accruals and allowances, compensation accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these workers, provided for by law Russian Federation as well as labor or collective agreements.

REFERENCE

Local normative document about bonuses

The requirements for the content of the local regulatory act on the procedure for paying bonuses, for example, provisions on bonuses to employees, are not legally established. However, in such a document it is advisable:

List all types of bonuses and remunerations that are paid in the company or are only planned;

Indicate the circle of persons to whom the bonus system applies. If any types of bonuses are accrued not to all employees, but only to employees of remote divisions, reflect who is entitled to certain types of bonuses;

Set out in as much detail as possible the mechanism for assigning bonuses: the grounds and conditions for bonuses (for which specific indicators or achievements they are paid, provide quantitative and qualitative characteristics of these indicators), the frequency of accrual, the procedure for determining the size of bonuses, etc.

If the organization does not have the listed essential conditions must be provided for in the company's wage policy, collective agreement, labor contracts, bonus payment order or other similar document.

The mentioned article lists and certain types payroll related to labor costs. In particular, incentive accruals are recognized as such, including bonuses for production results, bonuses to tariff rates and pay for professional excellence, high achievements in labor and other similar indicators (clause 2, article 255 of the Tax Code of the Russian Federation).

Thus, for the purpose of taxation of profits, only those remunerations that are accrued for specific performance indicators are considered bonuses. The annual bonus paid based on the results of work for the past year meets this requirement. Therefore, it can be included in expenses that reduce the tax base for income tax. True, one should not forget that when calculating income tax, it is impossible to take into account the expenses named in Article 270 of the Tax Code. With regard to incentive payments, paragraphs 21 and 22 of this article are of interest, according to which, for tax purposes, profits are not recognized:

Expenses for any types of remuneration provided to the management or employees of the company other than those accrued on the basis of employment contracts or contracts;

Bonuses paid to employees from targeted revenues or special-purpose funds. Special-purpose funds are understood as funds determined by the owners of the organization for the payment of bonuses. For example, according to the charter of the company, a material incentive fund can be formed from the profit remaining at its disposal after taxation. Bonuses from this fund are not an expense when calculating income tax.

NOTE

Compensation paid to an employee after dismissal

Often, in accordance with the organization's bonus regulations, an annual remuneration is paid to all employees who worked in the company in a calendar year. In such a situation, remuneration is also due to those who quit during the year. Are bonus costs included? former employees when calculating income tax? Yes, they do.

In tax accounting, the amounts of bonuses accrued to employees for production results are included in labor costs. This is established in paragraph 2 of Article 255 of the Tax Code. Such expenses include only those bonuses and one-time incentive remunerations that are provided for by collective or employment agreements. Upon termination of the employment contract, all amounts due to the employee are paid on the day of dismissal. This is stated in article 140 of the Labor Code of the Russian Federation. However, based on the provisions of the Labor Code, upon dismissal of an employee, the employer is obliged to make all payments provided for by the remuneration system and labor legislation. In turn, the employee, if the indicators and conditions of the bonus are met, has the right to demand payment of the bonus.

Thus, according to the author, the annual remuneration established by a local regulatory act or labor or collective agreement, is recognized as an expense for wages, even if it is accrued or paid after the dismissal of the employee, but for the period of his stay in labor relations with this employer. These expenses reduce the tax base for income tax in the period when the annual bonus is accrued (clause 4, article 272 of the Tax Code of the Russian Federation). A similar position is stated in the letter of the Ministry of Finance of Russia dated October 25, 2005 No. 03-03-04/1/294.

So, taxable income is reduced by the amount of the annual bonus if it:

It is paid in accordance with the employee bonus system in force in the organization, enshrined in the employment or collective agreement, the provision on bonuses (on wages) or other similar regulatory act of the company. When the mechanism for assigning and paying bonuses is not directly reflected in employment contracts, they should make reference to the relevant local regulatory act in which this algorithm is set out;

Charged for production results. For example, a bonus named in the collective agreement as a New Year's bonus is not considered an incentive payment, but is clearly social character. Therefore, it is not included in the costs, although it may be provided for in the collective agreement;

Not funded by special purpose funds or earmarked income.

Like any other expenses, the costs of paying an annual remuneration must comply with the requirements of paragraph 1 of Article 252 of the Tax Code, that is, be economically justified and documented. Such costs are recognized as expenses on a monthly basis in the amount of accrued amounts and reduce the tax base of the period in which they were accrued. The basis is paragraph 4 of Article 272 of the Tax Code of the Russian Federation. Consequently, the annual remuneration for 2007, accrued, for example, in January 2008, reduces the tax base for income tax for 2008.

Annual bonuses that do not meet at least one of the above requirements are not taken into account when calculating income tax.

Payroll taxes: charge or not

The amount of the annual remuneration accrued under an employment contract is taxable unified social tax. After all, according to paragraph 1 of Article 236 of the Tax Code of the Russian Federation, the tax base for the UST includes payments and other remuneration accrued in favor of individuals for labor and civil law contracts, the subject of which is the performance of works or the provision of services, as well as under copyright agreements. Nevertheless, these payments are not subject to UST, if the taxpaying organization does not classify them as expenses that reduce the tax base for income tax in the current reporting (tax) period. This is stated in paragraph 3 of Article 236 of the Tax Code.

Note that the provisions of this paragraph do not allow the taxpayer to choose which of the taxes - UST or income tax - to reduce the tax base by the amount of the corresponding payments. In other words, the costs included, based on the norms of Chapter 25 of the Tax Code of the Russian Federation, as income tax expenses, cannot be qualified at the discretion of the organization as expenses that are not taken into account for income tax purposes and excluded from the UST tax base. Such recommendations are given in paragraph 3. information letter Presidium of the Supreme Arbitration Court of the Russian Federation of March 14, 2006 No. 106. This means that paragraph 3 of Article 236 of the Tax Code of the Russian Federation allows not to impose a single social tax only on those payments that cannot be attributed to expenses that reduce taxable profit. A list of such expenses is contained in Article 270 of the Tax Code of the Russian Federation.

So, annual premiums are not subject to UST only in cases where they do not meet the criteria of articles 252 or 255 of the Tax Code of the Russian Federation or are named in article 270 of the Tax Code of the Russian Federation (see also letter of the Ministry of Finance of Russia dated 30.03.2007 No. 03-04-06-02 / 49). Thus, a one-time remuneration based on the results of the past year, the payment of which is not provided for by the wage system or labor (collective) agreement, is not reflected in expenses when calculating income tax on the basis of Article 255 and paragraph 21 of Article 270 of the Tax Code of the Russian Federation. Therefore, such remuneration is not subject to the unified social tax.

Based on the provisions of Article 242 of the Tax Code of the Russian Federation, the date of payment in the form of annual bonuses is the day they are accrued. Let's say the annual remuneration for 2007 was accrued in February 2008. Then the UST from bonuses must be calculated and paid no later than March 17, 2008 (since March 15 is a holiday, the tax payment deadline has been postponed to the next working day).

An object taxation of insurance premiums for compulsory pension insurance and the basis for their calculation coincide with the object of taxation and the tax base for the UST. As stated in paragraph 2 of Article 10 federal law dated December 15, 2001 No. 167-FZ. On this basis, the annual premiums, for which the UST is charged, are also subject to insurance premiums to the Pension Fund. And vice versa: for bonus payments that are not taken into account when calculating income tax and are not subject to UST, you do not need to accrue to the Pension Fund.

Any annual premiums are subject to personal income tax. The fact is that, according to paragraph 1 of Article 210 of the Tax Code of the Russian Federation, when determining the tax base for this tax, all taxpayer incomes that are received both in cash and in kind or the right to dispose of which he has arisen are taken into account, as well as income in the form of material benefits determined in accordance with Article 212 of the Tax Code. The exception is income listed in Article 217 of the Tax Code of the Russian Federation. They are not subject to income tax. This list is exhaustive. Since annual bonuses are not mentioned in it, they are subject to personal income tax.

The entire amount of the annual premium is included in the personal income tax base. The date of its actual receipt is determined on the basis of Article 223 of the Tax Code of the Russian Federation. For example, according to the bonus system in force in the organization, the annual remuneration for the past calendar year is accrued as part of the salary for January next year. Therefore, the annual bonus for 2007, actually paid in January 2008, is included in the income of employees for 2008.

Suppose the employees of the organization, along with the salary for December 2007, received a bonus for 2007. In fact, the award was issued in January 2008. It is included in the income of employees for 2008, since the date of its receipt is the day when it was actually received.

Paragraph 4 of Article 226 of the Tax Code of the Russian Federation establishes that tax agents are obliged to withhold the accrued amount of personal income tax directly from income when they are actually paid. This means that the organization withholds personal income tax from the annual bonus upon actual payment Money taxpayer, including the transfer of income to his bank account.

From the amount of the annual bonus, it is necessary to pay insurance premiums for compulsory social insurance against accidents at work and occupational diseases. This follows from paragraph 3 of the Rules for the calculation, accounting and spending of funds for the implementation of compulsory social insurance against accidents at work and occupational diseases. The document was approved by Decree of the Government of the Russian Federation dated 02.03.2000 No. 184. The named paragraph says that the wages (income) of employees accrued for all reasons are subject to insurance premiums. Decree of the Government of the Russian Federation of 07.07.99 No. 765 approved the List of payments for which insurance premiums are not charged to the FSS of Russia. But bonuses and other incentive payments are not named in this list.

In addition, we note that the amounts of UST and insurance contributions to the FSS of Russia, accrued on annual fees recognized as expenses in tax accounting, reduce the tax base for corporate income tax as other expenses. This is provided for in subparagraphs 1 and 45 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

EXAMPLE

The main activity of Vesna LLC is wholesale. The regulation on bonuses for employees in force in the organization provides for the payment of bonuses based on the results of work for the calendar year. Employment contracts concluded with employees stipulate that, based on the results of work for the year, they can be paid an annual remuneration in the manner prescribed in the regulation on bonuses. This document determines that for employees of the company directly involved in the sale of goods (managers, storekeepers, freight forwarders, etc.), the amount of the annual bonus is calculated depending on the sales figures of each employee for the past year. Specific sales volumes and the percentage of the annual bonus are also specified in the bonus regulation. Employees of other divisions (including managerial and administrative personnel) are paid a bonus for the New Year. The order on the payment of bonuses for 2007, which contains a list of encouraged employees and the amount of bonuses, was signed CEO February 5, 2008 The bonus is accrued together with wages for February 2008. The total amount of the annual bonus accrued to employees of sales divisions amounted to 375,000 rubles, to employees of other departments - 123,000 rubles.

Vesna LLC the amount of the annual remuneration accrued to employees directly involved in sales in the amount of 375,000 rubles. included in expenses reducing the tax base for income tax for February 2008. From the annual bonus, it is also necessary to calculate and pay the UST, insurance premiums to the Pension Fund of the Russian Federation and contributions to the FSS of Russia for injuries, as well as withhold personal income tax from such employee income and transfer it to the budget.

Bonus for the New Year, paid to all other employees, in the amount of 123,000 rubles. is not recognized as an expense for income tax purposes, as it is not considered a bonus for production results. Therefore, on the basis of paragraph 3 of Article 236 of the Tax Code of the Russian Federation, UST and insurance premiums to the Pension Fund are not charged from such a premium. However, the organization must calculate personal income tax and withhold it from the income of bonus workers, as well as pay insurance premiums for injuries from the amount of bonuses.