The choice of bonus indicators is one of the important aspects when considering the issue of creating additional incentives for employees.
The legislation does not provide for the introduction and observance of fixed rates, any proportions.
Each manager himself decides which version of the system will be more profitable.
Indicators and features
Indicators are the conditions that are originally indicated in local acts at the enterprise. When an employee achieves the specified results, he may be eligible for an award. In turn, accountants are responsible for the development of local acts. This simplifies the determination of the standards associated with bonuses.
This means that, in the presence of such indicators, one can not only single out a conscientious employee, but also indicate the results that he managed to achieve.
The salary of employees consists of two parts: regular and extra. The latter is most often the prize. Effective reward system is developed to simplify the accrual, calculation of incentive payments.
For this, a special qualified group is assembled, capable of taking into account the nuances that the functioning of the enterprise is associated with.
Basic elements and system of conditions
To determine which system to apply, the director must make decisions for the following elements of the system:
- the conditions under which the incentive appears;
- the criteria for which the award is issued;
- goals to be achieved in effective organization labor.
Bonuses are developed at the enterprise in order to convince the employee of the value of active work, the achievement of certain results. 
The procedure for remuneration, well-developed at the enterprise, affects career and labor incentive, determines the observance of labor discipline. If responsible and honest employees do a good job, they receive material assistance. Sizes and conditions should depend on the contribution of each.
The legislation provides for a situation where financial compensation additionally paid for a one-time special assignment.
Encouragement stands out the following varieties:
- one-time type;
- due to the presence of continuous long-term experience in a particular organization;
- for years of service;
- for results for a certain calendar period;
- systematic earnings.
As for one-time payments, they may be associated with:
- special important assignments;
- material assistance for deliveries of goods made on time;
- the study of new technology, modern technologies;
- help in invention, observance of rationalism.
Who decides on the payment of the premium
To develop a motivation system, a ad hoc working group. She decides who gets the raise and when. Inside the working group responsibilities should be shared in the following way:
- general management is carried out by the heads, as well as their deputies;
- specific tasks solved by employees are developed by the heads of departments;
- collection of data on wages from organizations that operate in the same direction is the responsibility of representatives of the personnel service;
- assessing the very possibility of paying bonuses with a certain amount is a task for employees of accounting and economic departments.
The CEO makes the final decision about when and which system to apply in the enterprise.
Summary information displayed in text internal regulatory documents.
General Criteria
These are the so-called collective indicators, which can have several directions:
- on the work of the entire enterprise;
- according to the department;
- for the site or shift, specific teams.
An example of employee bonus indicators
Here examples of some specific indicators, which can be used when building a system:
- losses due to marriage;
- pay delays;
- implementation of plans and budgets for costs;
- unit cost of production;
- equipment downtime;
- percentage of orders completed on time;
- the average time for which a unit of goods or products is created;
- staff turnover;
- customer satisfaction;
- customer complaints;
- equipment failures;
- defective products;
- the number of products released;
- services rendered;
- completed repairs;
- products shipped to customers;
- manufactured goods.
The main thing, when choosing indicators, is to answer a few questions. For example, how important is this or that parameter? Will the employees themselves understand what is to be measured?
Employee Assessment Methods
The following characteristics most often given priority:
- responsibility, integrity;
- the ability to quickly respond to what is happening;
- ability to resolve emerging disagreements;
- analysis;
- the presence of an analytical mindset;
- the desire to replenish the baggage of knowledge;
- discipline, organization;
- display of initiative, willingness to communicate with others.
When new employee comes to work necessary qualities it only shows up after some time. If a person meets all the requirements, then we can draw conclusions about the appointment of a minimum monthly bonus.
Interviewing, observation and questioning make it possible to determine how well a particular work is performed at an enterprise.
On the methods and types of incentives by department
Prizes create additional incentive to get the job done with maximum efficiency. It is permissible to use the so-called dual system to achieve the appropriate results. For example, when both main and additional indicators are used at once.
There are so-called point systems– accordingly, accruals depend on the accumulation of bonus points. They are assigned after the performance of an employee is evaluated using several criteria. A separate scale is being developed, which will make the system objective.
For example, the manager simply puts a mark of “0” if the employee does not cope with his duties at all. Intermediate values like 2 or 3 allow you to determine the exact amount of rewards in a particular case. These figures are set if the tasks are solved, but with some deviations from the declared values.
Specific criteria for work are determined for each of the departments in the enterprise. The main thing is to use approximately equal in quantity and quality. Prizes can be both individual and collective.
Individual payments are made when it is possible to track performance for each employee. It is also necessary to take into account what type of wages are used - piecework, or time.
The reason for paying bonuses can be an increase in both the quantity of products produced and the quality. An important criterion should be reduction of labor intensity for the main processes. The director, in agreement with the trade union, must decide for himself which professions should be rewarded for reducing labor costs in certain processes.
Priority should be given to those who put forward suggestions for improvement existing system and activities.
It will be relevant in production workshops take into account product quality ready-made . Evaluation is carried out on the accrual results and the results of each year.
For industrial enterprises important raise the value of material rewards. Here, the minimum number of criteria is allowed. The main thing is that it should be enough to establish interaction between the participants of both the enterprise and the bonus system.
The video talks about employee bonuses.
It must also be remembered that in work books there is no section that would be devoted specifically to awards. This makes it difficult for workers to collect evidence of their quality work. But for this, other documents are provided, drawn up separately. Copies of them can always be requested if necessary.
Each enterprise has own reward system, different from others. After all, a specific leader is responsible for the development. It must periodically review existing rules. Then the system will correspond to the tasks and goals set for production at the present time. For example, if customer satisfaction is important, then it is in this direction that the emphasis is placed.
The provision on bonuses should reflect all information, both on the initial system and on further adjustments. Only this will protect against additional questions, the emergence of controversial situations in the future.
The bonus scheme should not be too simple, otherwise the real performance of employees will not be taken into account. But there is nothing good in a formula that is too complicated either - each employee should easily calculate his benefit, without using logarithmic equations and without going into the wilds of higher mathematics.
The Pitfalls of the Traditional Schema
Many companies still use the old-fashioned remuneration scheme for managers: salary + a fixed percentage of sales. Yes, the scheme is simple, understandable, its pros and cons have long been known.
Plus, in fact, only one: the scheme is very simple. Everyone knows who will get how much, the company can safely include this percentage in the calculations.
But there are more cons.
An experienced seller feels best with such a scheme. He has gained his base of loyal customers and regularly renews contracts, receiving a well-deserved percentage. What's the catch? The seller works only according to one scheme - the extension of relations with old customers. The company does not receive "fresh blood", the seller loses sales skills.
A newcomer will “sit on a salary” for quite a long time until he develops successful schemes for selling a product. The average seller can simply “go sour”: he knows how many sales he can make per day, does not expect surprises from the premium, and stops growing. Or he starts looking for a place where the percentage is higher.
Another trap lies in wait for leadership. This is a miscalculated percentage. You will not be able to guess and close all situations with one percent. 5% of a typical contract is good. 5% of the mega-contract with the market leader is an amount that will be very difficult to "tear off from the heart", but this money will also have to be worked out. This gives rise to various restrictions and tolerances, and they have a bad effect on working relationships.
But the most important thing is that the structure of sales is not taken into account. That is, the company pays for any contracts. Regardless of what product was sold, to what customers, and whether the customer lives long enough to recoup the cost of attracting him.
We take into account performance indicators
In order for the bonus system to take into account real merit, it is necessary to introduce employee performance coefficients - more complex than a percentage of the contract amount.
Decide which parameters are most important for your company right now.
This may be, for example, the development of new markets, which means attracting new customers. Or cost reduction. Or maybe you are spending too much on attracting new customers, while losing old ones - and this imbalance needs to be corrected.
Having defined priorities, you can objectively calculate how each of your employees helps the company achieve its goals. Convert each department's goals into ratios by tying their "weight", that is, their importance to the company, directly to the size of the employee's bonus.
So, if your goal is to develop new markets, then you need to enter a coefficient for the number of new customers in the bonus scheme for the sales department. Set a threshold value - and if it is exceeded, pay a premium. The same can be done with repeat contracts.
If you want to raise average check, add this parameter to the bonus calculation.
You will get something like this formula: “Salary + bonus * K1 + C * K2”, where “K1” is the coefficient for new customers, “C” is the average check for the company, and “K2” is the conversion factor for the employee. If you take into account the total average check, you stimulate the responsibility of everyone for the overall result.
The advantages of this approach are obvious:
employees focus on those indicators that are important for the company;
the bonus system is very flexible - if your goals have changed, you just change a few indicators, leaving the general calculation formula;
the bonus system is transparent, and each employee can easily calculate their performance and bonuses;
you can quickly respond to any changes in the market by changing the indicator itself or its weight.
There are also risks.
For example, if you miscalculated the ratios, or there was a sudden increase in demand in the market, you run the risk of significantly inflating the payroll. And attempts to introduce an upper threshold for premiums can provoke dissatisfaction with your main drivers - leading sellers.
You can get carried away with the coefficients and turn the formula into a kind of “black box”, which will calculate something very complex.
Another disadvantage - oddly enough, back side plus. If you want to calculate the formula flexibly and adapt to seasonal fluctuations, you will have to constantly change something in CRM by introducing new coefficients. Immediately, questions of "prescription" arise - for example, with what coefficient to consider a client who came last month, but paid for the contract this month - and your calculation system has changed. Well, if you keep everything in Excel, but what if you need to change a whole block in CRM calculations to resolve a controversial case?
Nevertheless, the introduction of additional coefficients makes it possible to manage bonuses more efficiently, taking into account collective goals and seasonal fluctuations.
7 Steps: How to Develop a Goal Matrix
The main thing in developing an optimal and effective bonus system is to correctly determine key indicators performance (KPI) for employees. One mistake in the calculations - and the result will not please you.
There is a well-established algorithm for developing a goal matrix that has been tested by many companies:
Define company goals for the coming year. Remember - goals should be measurable, realistic and achievable (SMART).
Determine specific goals for each department, and then for employees. For example, if some of them are engaged in cold sales, and some work with regular customers, the goals of these groups of employees will be different.
Set a KPI for each selected goal. For example, the goal of a customer success manager is to retain customers. There can be two KPIs here: the number of repeat sales over XX and an increase in the average check for regular customers up to XX.
Determine the "weight" of each goal - this is its significance and the difficulty of achieving it. "Weight" is set as a percentage of the premium. Suppose an employee has 3 goals in total, one is more important (50% of the bonus), the other two are less: 25% each.
Set target values for each indicator. These are the same “XX” values that an employee will have to achieve in order to fulfill the KPI. For example, if in the previous month the cold sales plan was 100 new attracted customers, and the next month is seasonal, you can increase the plan to 110 customers. But you can not mechanically raise the bar. In this case, the plan will soon become unfeasible and employees will be demotivated. It is necessary to change plans deliberately, taking into account market dynamics, availability of resources, statistics on indicators for previous periods and other factors.
Develop a formula that allows you to calculate the achievement of goals. The most popular formula is that the actual indicators are simply divided by the planned ones and the result is multiplied by the weight of the goal.
For example, the plan was to attract 100 new customers (the “weight” of the indicator is 70%) and increase turnover by 100,000 rubles (the “weight” of the indicator is 30%). The manager attracted 90 clients to the company, but raised the turnover to 110,000 rubles.
Its percentage will be calculated as follows: (90/100)*70 + (110,000/100,000)*30 = 96%. In total, the employee's bonus this month will be 96% of the planned one - he underfulfilled the first indicator, but compensated for it by overfulfilling the second.
Set the amount of bonus the employee will receive for completing the plan. It is also better to immediately set the minimum bar for the implementation of the plan, at which the premium will not be paid. Let's say 60% of the plan. But don't forget: if all employees show low performance, this does not necessarily mean that you have a department of idlers - you may just have made a mistake in the calculations.
Having worked out this scheme, you can flexibly change it and experiment. For example, you can set different frequency of bonus payments depending on the long-term goals. And also introduce coefficients that stimulate the collective achievement of goals. Let's say put one KPI with a fairly significant "weight" for the entire department. This will encourage employees to share experience and strive for a common result. In what ratio to distribute the "weight" of the goals is also a non-trivial task and depends on the specifics of the company.
Everything can be different for you
Each company calculates premiums differently. You can use similar schemes, but long-term goals, financial indicators, established practice - all this affects the choice of parameters and methods of calculation.
There is a high probability of error. Thoughtless application of this system can lead to negative consequences. For example, it may happen that in a department with a large number of weak employees, the manager decides that 60% of the bonus will be paid for personal performance, 40% for the performance of the entire department. In this case, strong salespeople will always get their 60% for personal achievements, but will consistently lose the rest due to the "weak link" - lazy managers who do not allow the entire department to fulfill the plan. As a result better managers get angry at the injustice and leave.
What to choose: a stick or a carrot? How to make managers work at 110%? There is no single correct answer to these questions. Everyone has their own recipes for success.
We invite you to familiarize yourself with the experience of a company from the field wholesale trade, which skillfully uses material motivation and gives out such sales manager award that inspires them to grow their sales.
*The template is provided on condition of anonymity (the scope of the company is wholesale and small wholesale goods of the chemical industry).
Best Article of the Month
If you do everything yourself, employees will not learn how to work. Subordinates will not immediately cope with the tasks that you delegate, but without delegation, you are doomed to time pressure.
We published in the article a delegation algorithm that will help you get rid of the routine and stop working around the clock. You will learn who can and cannot be entrusted with work, how to give the task correctly so that it is completed, and how to control staff.
Which of the sales managers to pay bonuses
At Alfa, the salary of sales managers consists of two parts: fixed and variable.
fixed part- salary, which is guaranteed to be paid to the employee on a monthly basis for the performance of duties stipulated by the employment contract. Salary is determined according to staffing and taking into account actual hours worked. The amount of salary is established by order of the General Director.
variable part- bonuses that are given to the manager to increase motivation and interest in the final result. The incentive is paid individually based on KPI. We use three types of bonuses for sales managers:
- for the implementation of the sales plan for the month;
- for the timely completion of tasks;
- for the implementation of the plan at the end of the year.
Plans based on the results of the month and year are formed on the basis of indicators, each of which has specific gravity. If one of the parameters of the plan is performed by less than 60%, the premium for it is not charged.
- How to Find the Perfect Sales Manager: The 3-Step Interview
How to calculate the monthly bonus for a sales manager
Every month on the 28th, the head of the sales department generates KPI for the next month for each manager, focusing on the approved sales plan. Not later than the first day of the reporting month, the document is signed by the commercial and general directors of the company.
The monthly actual bonus that the sales manager will receive in his hands is calculated by the formula:
Fp = Bp × ki,
where Bp is the base premium provided for by KPI;
ki - KPI performance ratio.
The performance ratio is calculated by the formula:
ki = actual KPI / planned KPI × 100%.
Suppose the monthly bonus for the sales manager's KPI is 60 thousand rubles. Each employee works with ten regular customers who cannot be lost. If in the current month two buyers do not place an order, then the share of the indicator "retention regular customers» will be 20%. In this case, the amount of the sales manager's bonus is 12 thousand rubles. (15,000 - 15,000 × 20%). If you miss more than 40% of customers, you will not receive a bonus for the indicator. If this happens twice, the head of the sales department will analyze the sales situation, pointing out the errors. If this happens two more times, the seller will be said goodbye.
Sales is obliged no later than the 22nd day of each month to transfer to the purchasing and logistics department information about pre-orders and the planned volume of sales of goods for the next month. If the volume is calculated incorrectly and this led to a shortage of products or an excess that exceeds the need for goods by 40%, the premium for the indicator is not charged. For example, the manager calculated that next month he sells 1 thousand units of products, but he sold only 500. At the same time, on average, 600 units are sold per month hot commodity. This means that the company purchased a surplus, which is forced to store in a warehouse. The manager didn't follow through. All indicators are calculated in the same way.
At the end of the month, the manager will receive 47 thousand rubles in his hands: 60,000 × (47,000/60,000 × 100%).
- Motivation of sales managers: advice from professionals
How to calculate the annual sales manager bonus
Not later than January 25, we accrue an annual bonus to managers who have passed probation(three months) and enrolled in the state. The amount of the promotion is calculated according to the same principle as the amount of the monthly bonus. However, the year-end sales managers' bonus includes new indicators.
The annual KPI is set by the head of the sales department, having coordinated the indicators with the commercial director. The document is then signed by the CEO.
Is it possible to revise KPI
The established KPI changes after approval, provided that the manager did not fulfill the plan due to unpredictable or force majeure situations that he could not influence. Let's say it's impossible to supply some foreign-made ingredients due to sanctions. At the same time, the current situation must be documented (for example, provide screenshots of correspondence with the supplier by e-mail).
The share of indicators in the total bonus of a sales manager can be revised if the situation in the market becomes different. To make changes, the head of the sales department writes a memo, coordinates innovations with commercial and CEOs. This must be done no later than the first day of the month from which the changes are planned.
No later than the 6th of each month, the Sales Manager submits the previous month's actual figures to the Commercial Director for review and approval. Not later than the eighth day, the accounting department calculates the salary.
Sales Manager Award for Timeliness
Before the beginning of each month, the head of the sales department draws up a task plan for the month, which is agreed with the commercial director. If managers complete the tasks set for the month in a timely manner, they receive a fixed bonus in the amount of 7 thousand rubles. If the task is not completed on time, it is transferred to the next month, but 4 thousand rubles are already due for completion. If the manager fails to complete the task a second time, no timeliness bonus is paid. At the same time, the bonuses of the sales manager for the month are reduced by 2 thousand rubles. If the sales team fails to complete the assigned tasks twice in a row, the fine increases to 10,000 rubles. The system of punishments keeps beginners in good shape and helps to set priorities correctly.
- Controlling the work of sales managers: how not to miss important details
Bonus to the sales manager for loyalty and academic performance
To motivate salespeople to work for results, at the end of each year we give a ticket to hot countries. To receive this promotion, a sales manager must meet three criteria:
- work in the company for at least one and a half years;
- complete tasks in a timely manner (one slip is allowed);
- fulfill the monthly plan by at least 80%, and the annual plan by 70%.
Vouchers were given even in times of crisis. At the same time, the company does not choose cheap destinations. Otherwise, employees will feel that they are being saved on them and will not strive for a high result. In 2014, the sales manager, who worked with us for three years, was presented with a trip to Spain for the whole family as a bonus and bonus. That year, the seller brought in three big clients that helped the company out of the crisis.
One of effective ways to increase the interest of employees in the results of labor is the material incentives for work. It was money that was and remains a good incentive to make a person work.
By labor law incentive and incentive payments can be made monthly, quarterly or at the end of the year. Such payments are commonly referred to as premiums.
What are the rules for awards? We will talk about this in the article.
1. Accrual and payment of bonuses. Types of premiums
2. Documents for calculating the premium
3. Order on the award of the premium
4. Accounting for the accrual of premiums
5. Calculation of the premium for the month
6. An example of calculating the annual bonus
7. Payment of premium from profit
8. Transfer of personal income tax from the premium
9. What contributions are subject to the premium
10. Bonuses when accruing vacation pay
11. Bonus in the calculation of sick leave
So let's go in order.
1. Accrual and payment of bonuses. Types of premiums
According to the Labor Code of the Russian Federation (Article 129 of the Labor Code of the Russian Federation), the bonus is an integral part of wages (wages) related to incentive payments.
The following types of awards are distinguished depending on:
- periodicity of accrual and payment:
- one-time,
- periodic (monthly, quarterly, annual),
- grounds for accrual and payment:
- production (for labor achievements),
- non-productive or social (not related to labor achievements),
- source of payment:
- at the expense of the organization's expenses (both related to the main activity and others),
- through net profit,
The Labor Code refers to the wage system (Article 135 of the Labor Code of the Russian Federation). This is the system in accordance with which wages are calculated, including allowances and bonuses. It must be installed internally normative documents organizations.
2. Documents for calculating the premium
Documents that can serve as the basis for the accrual of bonuses:
- labor contract,
- collective agreement,
- agreement, local normative act (LNA),
- order,
- position.
For example, the regulation on remuneration with the section "Incentive payments", or "Regulation on bonuses".
Prizes are considered envisaged employment contract , if they are spelled out in the text of the contract, or there is a link to a document containing the rules for calculating premiums.
Prizes for production results must be justified. At the same time, the employer sets indicators for the achievement of which bonuses will be accrued and paid.
For different professions their meanings are different. This may be the number of products per month, and the number of transactions concluded, and the amount of debts collected. Criteria can be set both in the document itself and in the employee's plans for certain period. In the latter case, the bonus will be awarded if the progress report confirms the fulfillment of the plan for the period.
3. Order on the award of the premium
If the procedure for calculating the bonus is clearly stated in the LNA, then it is possible not to issue a monthly bonus by order.
For registration of other awards, for example, one-time, an order for the award of a premium is required. It is recommended that it be unified form- form No. T-11 or No. T-11a (for a group of employees), provided that the accounting policy of the organization does not provide for a different form of order.
To justify the accrual and payment of bonuses for production results, it is advisable to attach bonus calculations to the order based on the indicators established by the company.
For engineering, management personnel It is quite difficult to select indicators for bonuses. You can assign a bonus, for example, "for a conscientious attitude to work."
4. Accounting for the accrual of premiums
Performance related bonuses job duties, in accounting are reflected in the cost accounts - 20 (23, 23, 26 ...).
Accounting entry:
Debit 20 (23, 25, 26, ...) - Credit 70- the premium was accrued at the expense of expenses for ordinary activities.
If the bonus is not of an explicit production nature and relates to other expenses, the accounting entry will be as follows:
Debit 91.2 - Credit 70- the premium is accrued at the expense of other expenses.
5. Calculation of the premium for the month
There are 2 options for calculating the premium per month:
- as a percentage of salary
- according to the set indicators.
The calculation of the bonus for the month is carried out within the terms established by the local regulatory act (LNA) of the organization. But only if, according to the LNA, the bonus is a mandatory part of the salary. If there is no such entry in the LNA, but there is a provision on the payment of a monthly bonus when certain conditions, for example, upon reaching specific financial results in the organization as a whole, monthly premium may or may not be calculated. (Determination of the Armed Forces of the Russian Federation of November 27, 2017 No. 69-KG17-22).
If the month is not fully worked out, bonuses are considered in proportion to the days worked. But in the LNA, a different procedure for calculating the premium for such cases may be established.
Example 1. Monthly premium calculation
The organization has established monthly bonuses for production results - 10% of the salary. Salary 25,000.00. According to the Regulations on bonuses, bonuses are considered in proportion to the hours worked. The employee worked 15 days out of 20.
Premium calculation
25 000,00 * 10% / 20 * 15 = 1 875,00
6. An example of calculating the annual bonus
The calculation of the annual bonus is tied to summing up the results of the organization's work for the year. The calculation can be carried out, for example, after the approval of the results of work on annual meeting shareholders (participants) of the company.
The regulation on bonuses may contain a condition for determining the size of the bonus depending on the length of service in the organization. Also, the regulation may provide for criteria for reducing the size of the annual bonus, for example, for violations of labor discipline.
If an employee did not complete the year, time is taken into account actual work in the billing period.
Example 2. Calculation of the annual bonus
The regulation on bonuses establishes a fixed amount of the annual bonus - in the amount of salary, subject to the fulfillment of the sales plan. If the percentage of fulfillment of the sales plan is less than 75%, no bonus is paid. When the sales plan is fulfilled by 75 - 99.9%%, the bonus is charged in the amount of 50% of the salary. The employee's salary is 30,000.00. The percentage of sales plan implementation is 92%.
Premium calculation
30 000,00 * 50% = 15 000,00
Example 3. Calculation of the annual bonus, taking into account the length of service and additional coefficients
In the company, in accordance with the Regulations on Bonuses, when calculating the annual bonus, the length of service in the company is taken into account (corresponding coefficients are established) and additional coefficients, the procedure for calculating which is also established in the Regulations on Bonuses. A bonus limit of 30 thousand rubles has been allocated for the division.
Additional coefficients are set according to the service manager:
- 0.5 - for attracting a profitable client,
- - 0.5 - for absenteeism.
Calculation of the amount of the premium
Smelov - 30,000 / 103,500 * 30,000 = 8,695.65
Znobin - 30,000 / 103,500 * 62,500 = 18,115.94
Buryak - 30,000 / 103,500 * 11,000 = 3,188.41
7. Payment of premium from profit
The accrual and payment of bonuses from profits have their own characteristics. Documents for calculating the premium in this case must include the consent of the owners to pay the premium out of profit. Consent is issued either as a protocol general meeting, or as a decision of the sole participant of the company. The payment of bonuses from profits is made out by order of the head. The order for the calculation of the bonus can be drawn up both in a unified form and in the form approved by the accounting policy of the organization.
The accrual of premium from net profit is reflected in the accounting entry:
Debit 91-2 - Credit 70- Awarded.
The accrual of a bonus from profit is sometimes made out by posting using account 84. This should not be done, since such a posting does not comply with the Instructions for the Chart of Accounts.
This position is confirmed by the clarifications of the Ministry of Finance of the Russian Federation (letters of the Ministry of Finance of the Russian Federation dated December 19, 2008 No. 07-05-06 / 260 and dated June 19, 2008 No. 07-05-06 / 138).
8. Transfer of personal income tax from the premium
Production premiums are subject to insurance premiums, and personal income tax is withheld from the amount of premiums.
Date of actual receipt of income in the form monthly awards are recognized the last day of the month for which the premium was calculated.
This premium is accrued and paid at the same time as salary per month. Personal income tax in this case is transferred no later than the next day after payment.
In 6-personal income tax, such bonuses can be reflected one in one block in the total amount with wages.
Example 4. Filling out the 2nd section of the 6-personal income tax (fragment 1)
Monthly salary payment (100,000.00) and monthly bonus (10,000.00) for April took place on May 10:
If the organization pays the monthly bonus much later than the main wage, then the appropriate order should be prescribed in the LNA. In this case, the date of receipt of income for personal income tax accounting will be the date of payment of the bonus. The transfer of personal income tax from the premium in this case is carried out no later than the next for after payment.
Example 5. Filling out the 2nd section of the 6-personal income tax (fragment 2)
The salary for March was paid on April 10, the monthly bonus for March - May 07 (the order is established by the LNA). The premium is reflected by the date of actual payment:
The date of actual receipt of income in the form of a premium for the quarter (year) is the day of payment of income.
This position is set out in the documents of the regulatory authorities:
- Letter of the Ministry of Finance of the Russian Federation dated September 29, 2017 No. 03-04-07 / 63400,
- Letter of the Federal Tax Service of the Russian Federation of October 6, 2017 No. GD-4-11 / [email protected]
If the bonus for production results (one-time, per quarter, per year) is accrued already former employee after dismissal, then the date of receipt of income will be recognized as the day the bonus is paid (Letter of the Federal Tax Service of the Russian Federation dated 05.10.2017 No. GD-4-11 / [email protected]).
The transfer of personal income tax from the premium in this case should also be done no later than the next for after payment.
9. What contributions are subject to the premium
Bonuses that are part of the wage system (performance bonuses) are subject to contributions in the same manner as the basic salary.
Example 6. Calculation of payments to the budget from a premium
The employee was accrued in April quarterly premium for 1 quarter in the amount of 20% of monthly salary. Salary 20,000 rubles. Insurance premiums charged at the base rate. The rate of contributions to the FSS is 0.2%. In accordance with the LNA, the bonus is paid with the salary for the last month of the quarter. The payment deadline is the 10th day of the month.
The amount of the premium is 20,000.00 * 20% = 4,000.00 rubles.
10. Bonuses when accruing vacation pay
The procedure for accounting for bonuses when calculating average earnings for vacation pay is established in paragraph 15 of Resolution No. 922 of 12/24/2007.
The rules for accounting for any bonuses in average earnings are as follows:
- if the time in the billing period is not fully worked out, bonuses are taken into account in proportion to the time worked (with the exception of bonuses accrued for the time actually worked),
- if several monthly or quarterly bonuses are accrued for one indicator, only one bonus (the highest, last, etc.) for the corresponding period is taken into account in the calculation of average earnings.
Features of accounting for bonuses when calculating vacation pay:
- monthly bonuses taken into account if calculated in the billing period,
- quarterly awards:
- if the bonus period is fully included in the settlement period, then the recalculation of the bonus accrued taking into account the actual hours worked is not made.
- if the bonus and billing period do not match, then you need to recalculate
- are taken into account regardless of the date of accrual, if accrued for the previous year,
- if the duration of the period for which bonuses are accrued exceeds the duration of the billing period, the monthly part for each month of the billing period is taken into account,
- if the annual bonus is paid after the vacation, then average earnings holiday must be calculated.
Example 7. Accounting for the annual bonus when calculating vacation pay
The employee goes on vacation from 05/28/2018. The billing period is from 05/01/2017 to 04/30/2018.
In this period, 2 annual bonuses were paid - in May 2017 for 2016 and in April 2018 for 2017, 30 thousand rubles each. Also in July 2017, a bonus was paid for the 2nd quarter of 2017 in the amount of 10 thousand rubles. Bonuses were calculated without taking into account actual hours worked. In August 2017, the employee was paid a bonus for the Builder's Day, which was not provided for by the Regulations on bonuses. The employee was on vacation in June 2017 for 28 days. In December 2017, I was ill for 8 days.
Determine which bonuses and in what amount will be taken into account when calculating vacation pay.
- The annual premium for 2016 is not taken into account at all (you can only take into account the annual premium for the previous year).
- We will also not take into account the bonus for the Builder's Day in the calculation of average earnings, but already as a payment social character(paragraph 3 of Decree No. 922).
- The annual bonus for 2017 will not be taken into account in full, because. worked out in the billing period only 211 days out of 247 working days of the billing period.
30 000,00 / 247 * 211 = 25 627,53
- The quarterly bonus for the 2nd quarter of 2017 cannot be fully taken into account, since the bonus period is beyond the billing period
Average earnings will include
10 000,00 / 247 * 211 = 8 542,51
- The calculation of average earnings will include 2 bonuses out of 4 in the total amount of 34,170.04 (25,627.53 + 8,542.51).
11. Bonus in the calculation of sick leave
When calculating the sick leave, the average earnings must be calculated in accordance with the requirements of Decree of the Government of the Russian Federation of June 15, 2007 No. 375.
Clause 14 of the Regulations approved by the said resolution establishes that annual bonuses when calculating average earnings are taken in the amount of the actual amounts accrued in the billing period.
This does not take into account the number of days worked by the employee in the billing period (letter of the FSS of the Russian Federation dated July 10, 2008 No. 02-08 / 07-2248P).
The settlement period for calculating benefits is two calendar years preceding the year of the occurrence of the insured event for which benefits are accrued.
Therefore, in calculating the average earnings, you can take into account all bonuses (including annual ones) accrued in these 2 years. In this case, the period for which bonuses are accrued is not taken into account.
Another condition that must be observed is that contributions to the FSS of the Russian Federation were paid from premiums.
Example 8. Premium in the calculation of sick leave
The employee brought a certificate of incapacity for work for the period from April 20 to April 25, 2018. Employee experience 15 years. The billing period is from 01/01/2016 to 12/31/2017.
In this period, 3 annual bonuses were paid - in May 2016 for 2015 and 2014 and in April 2017 for 2016, 40 thousand rubles each. The award for 2014 was paid a year later due to the difficult financial situation of the organization in 2015. Also, for 2 years, 2 bonuses were paid for the 2nd and 3rd quarters of 2017 in the amount of 10 thousand rubles. Bonuses were calculated without taking into account actual hours worked.
All 3 annual bonuses and 2 quarterly bonuses can be included in the average earnings, provided that all payments to the employee (including bonuses) for each individual year do not exceed the maximum base for calculating insurance premiums to the FSS of the Russian Federation.
Assume that this condition is met, then all bonuses will be included in the calculation of average earnings.
The calculation of average earnings will include the following amounts:
30 000,00 * 3 + 10 000,00 * 2 = 110 000,00
It is not necessary to recalculate the amount of bonuses based on the days actually worked when calculating benefits.
In our article, we examined the most common cases of accrual and payment of bonuses, if you have any questions, ask them in the comments below.
Accrual and payment of bonuses: accounting, personal income tax and contributions
CRC is equal to 0.1 if the employee has never received bonuses for the billing year, and 0.9 if the employee has received monthly bonuses.
The step (S2) of the bonus amount for calculating the annual additional bonus is 1/(12 - 1) = 0.09. The calculation of CPR is carried out according to the formula
Kpr \u003d 0.1 + (12 - n) S2, where n is the number of months in a year, according to the results of which the employee did not receive bonuses.
For all employees, it is necessary to take into account the amount of time actually worked, which is taken into account by the corresponding coefficient (Kot) and is calculated by the ratio of Totr (the number of working days actually worked by the employee in the billing year) to Tpl (the number of working days per employee according to the plan). The use of this coefficient allows you to significantly increase the motivation of staff in the effective use of working time, take into account all the processing that took place in the reporting period:
Cat \u003d Totr / Tpl.
For workers, the work quality coefficient Kkr is applied, which is equal to 1, if the employee did not allow marriage during the year and did not receive a warning for poor work quality. The quality factor does not apply if a complaint is received through the fault of the employee or he made 2 or more cases of marriage or 6 comments for poor quality of work. For one case of marriage, Kkr is reduced by 50% and by 0.17% (1/6) for each warning about the low quality of work performed. Kcr is calculated by the formula
Kcr \u003d 1 - (0.5 ¦ n1 + 0.17 ¦ n11),
1 11 where n is the number of admitted registered cases of marriage per year; n-
number of comments received, confirmed official documents(orders, orders, drawn up marriage-acts, etc.)
For managers, it is necessary to apply the Kp coefficient, taking into account the number of subordinates, which is equal to 1 if the number of subordinates is 15 or more people for middle-level managers and 50 or more people for line managers:
Kp \u003d n ¦ S4,
where n is the number of subordinates.
Step (S4) Kp for calculating the annual additional premium is 1/(15) = 0.07 and 1/(50) = 0.02.
For specialists and employees, it is necessary to use a coefficient that reflects the innovative abilities of an employee Ki, which is determined by the number of accepted rationalization proposals, submitted applications for an invention, received patents, participation in the introduction of progressive and other technologies, as a result of which the enterprise can receive additional profit or save resources.
Regardless of whether or not the employee has previously received royalties for the development or implementation of innovations, he is additionally paid a certain part of the amount of the savings received. Ki is equal to 0.1 if the specialist or employee made one of the above proposals, and 1 if the number of proposals was 5 or more. For inventions, a different scale may be established.
The bonus step (S6) for calculating the annual additional bonus is 1/(5) = 0.2. The calculation is carried out according to the formula
Ki \u003d n ¦ S6,
where n is the number of innovative proposals.
The additional bonus of the worker at the end of the year (GDPr) is calculated by the formula
GDPr \u003d ZPsr + ZPsr (Kst + Kpr + Kkr + Cat),
and the additional bonus of the head at the end of the year (GDPruk) -
GDPruk \u003d ZPsr + ZPsr (Kst + Kpr + Kp + Cat).
Additional bonus for a specialist and an employee at the end of the year (GDPs) will be calculated according to the formula
GDPs \u003d ZPsr + ZPsr (Kst + Kpr + Kp + Cat).
After the formation of the size of the annual bonus fund for the enterprise, the size of bonus funds for the above categories of personnel is calculated. Further, calculations are made on the level of bonuses for each employee of the enterprise and the weight (cost) values of the correlation coefficients. Experience shows that the use material motivation personnel will lead to a significant reduction in staff turnover, as well as loss of working time for recruitment and the average period of adaptation of workers in production.