Everything about calculating the premium and its size: how and by what formula is it calculated, and what is the maximum indicator? Amount of reduction in bonus for employee Bonuses: taxation and registration.

The bonus system is established in each organization independently. It is defined by Article No. 114 of the Labor Code of the Russian Federation, where the organization itself sets the frequency of payment of the bonus and its size. Today we’ll talk about how to calculate a salary bonus.

First, let's define what a premium is? This is a monetary reward to an employee or his encouragement for excellent work results and good economic performance. The amount of the bonus must be specified in the employment contract and also established in the local legal acts of the organization. It can be a fixed amount or set as a percentage of earnings.

What is needed to calculate the premium?

Employment contract;
- local regulations, for example, a collective agreement;
- order in form No. T-11 or No. T-11a.

Payment of the bonus is formalized by order of the manager using the unified form No. T-11 (the bonus is paid to one person) or No. T-11a (the bonus is given to the team (department, workshop, etc.)).

The percentage of the bonus to earnings, as well as the fixed amount of the bonus, may vary for each employee, so it is advisable to issue an order in Form No. T-11 for each specific employee. If the percentage of the bonus or the fixed percentage does not change for the entire team, you can issue the bonus by order No. T-11a.

Case 1. How to correctly calculate the bonus for a month?

In an organization, the bonus is set as a percentage of the salary. According to the order of the manager, the bonus is paid to all employees of the organization in the same percentage of the salary. How to calculate the bonus?

1. Multiply the salary by the bonus percentage.
2. Then add up the salary and percentage.
3. Multiply the amount by - this will be the sum of the accrued bonus and salary.

Example 1. Ivanov I.I. receives a salary of 10,000 rubles per month. He lives in the Chelyabinsk region, where the regional coefficient is set at 15%. The monthly premium was 10%. Ivanov I.I. received an advance of 5,000 rubles. Let's calculate the amount of earnings for the month that Ivanov I.I. will receive it in your hands.

1. We count the bonus.
10,000*10% = 1000 rubles.

2. We calculate earnings with a bonus

3. We calculate earnings using the regional coefficient.
11,000*1.15 = 12,650 rubles.

4. We calculate personal income tax. Let's say he doesn't have children.
12,650*13% = 1,644.50 rubles

5. We count the amount for the month that Ivanov will receive in his hands.

Case 2. Calculation of bonuses for employees working at an hourly rate.

1. Multiply the monthly tariff amount by the premium percentage.
2. Then we add up the amount according to the tariff and the resulting interest.

4. We calculate personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
5. We subtract personal income tax from the accrued amount and subtract the previously issued advance. You will get the amount of earnings with a bonus in hand.

The example is the same as in the previous case, only earnings are calculated as the number of hours worked multiplied by the rate per hour.

Case 3. Calculation of bonuses for employees receiving wages based on output.

1. Multiply the amount of monthly production by the bonus percentage.
2. Then we add up the amount of production and the resulting percentage.
3. We multiply the amount by the regional coefficient - this will be the amount of the accrued bonus and salary.
4. We calculate personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
5. We subtract personal income tax from the accrued amount and subtract the previously issued advance. You will get the amount of earnings with a bonus in hand.

The example is the same as in the previous case, only earnings are calculated as the number of products produced multiplied by the production rate.

Case 4. Calculation of a premium in a fixed monetary amount.

1. Add the bonus amount to the monthly salary amount.

2. We multiply this amount by the regional coefficient - this will be the amount of the accrued bonus and salary.
3. We calculate personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
4. We subtract personal income tax from the accrued amount and subtract the previously issued advance. You will get the amount of earnings with a bonus in hand.

Example 2. The example is the same as in the first case, only the bonus was 1000 rubles per month. (Ivanov I.I. receives a salary of 10,000 rubles per month. He lives in the Chelyabinsk region, where the regional coefficient is set at 15%. Ivanov I.I. received an advance in the amount of 5,000 rubles). Let's calculate the amount of monthly earnings that Ivanov I.I. will receive it in your hands.

1. We calculate earnings with a bonus
10,000 + 1,000 = 11,000 rubles.

2. We calculate earnings using the regional coefficient.
11,000*1.15 = 12,650 rubles.

3. We calculate personal income tax. Let's say he doesn't have children.
12,650*13% = 1644.50 rub.

4. We count the amount for the month that Ivanov will receive in his hands.
12,650 – 1644.50 – 5000 = 6005.50 rubles.

Case 5. How to calculate the quarterly (annual) bonus?

A quarterly or annual bonus is paid based on successful performance during these periods.

We add up all the amounts earned (without coefficients) for the quarter (year) and multiply the resulting amount by the bonus percentage. This is how the premium amount is found. The rest of the calculation is as usual.

Example 3. Ivanov I.I. receives a salary of 10,000 (January, February, March) rubles per month. He lives in the Chelyabinsk region, where the regional coefficient is set at 15%. Let's calculate the quarterly bonus, which amounted to 10% of earnings and earnings for April.

1. We calculate the amount of earnings for the quarter.
10 000 + 10 000 + 10 000 = 30 000

2. We count the bonus
30,000 * 10% = 3,000 rubles.

3. Based on the results of the quarter, the bonus is usually issued in the month following the quarter - in April. Then earnings for April will be

(10 000 + 3 000)*1,15 = 14950.

4. We calculate personal income tax
14950*13% = 1943,50

5. Earnings for April to be issued in person
14950-1943.5 = 13,006.50 rubles.

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We ask for your clarification on the procedure for calculating bonuses to our employees. According to the regulations on wages at our enterprise, he is entitled to a monthly income bonus in the amount of 50% of his basic earnings. Some performance indicators may reduce the monthly premium. In particular, there is an order with the following wording: “In order to increase the efficiency of revenue collection by tram and trolleybus drivers, from July 1, 2015, establish a percentage reduction in the income premium for each percentage of underfulfillment of the plan in the amount of 5%.” Let’s say an employee fulfilled an individual monthly income plan by 90%, i.e. This results in a 10% shortfall of the plan. According to the order, he needs to reduce the premium by 10 * 5 = 50%. There are 2 options for calculating the premium: 1. Basic income = 10,000 rubles. The bonus according to the regulations = 10000 * 50% = 5000 rubles. We reduce it by 50%, i.e. bonus=5000*50%=2500r.2. Basic income = 10,000 rubles. The bonus percentage according to the regulations = 50%. We reduce it by 50%, i.e. premium percentage=50%-50%=0%, i.e. bonus=10000*0%=0r. Which option do you think is correct?

The first option seems correct, since the order stipulates “to establish the percentage of bonus reduction”, and not to reduce the amount of bonus percentage established by the Wage Regulations.

But, of course, only the creators of the order (management, owners) can give the most correct answer, and, in order to correctly implement their decision, it is recommended to clarify with them what exactly was meant by the above wording.

How to draw up the Regulations on employee bonuses.

The organization develops its own bonus system. That is, the organization has the right to establish any types of bonuses for employees. Awards can be given in cash or in kind.

The procedure for paying bonuses can be fixed in the following documents:
– 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 internal document of the organization (for example, in the Regulations on bonuses) (part 2 of article 135, part 1 of article 8 of the Labor Code of the Russian Federation).

Who is obliged to develop the Regulations on bonuses?

The development of Regulations on bonuses is a right, not an obligation of the organization. Such a document is necessary if the organization plans to develop a bonus system. If the bonuses are one-time in nature, then to pay them it is enough to issue an order signed by the manager in the unified form No. T-11 or No. T-11a (if bonuses are paid to several employees at once) (Part 1 of Article 8 of the Labor Code of the Russian Federation).

Document Format

There is no standard form of the Regulation on bonuses in the legislation. This document is drawn up in any form.
Typically, the Bonus Regulations indicate:
– general provisions (information about who has the right to receive bonuses, according to what rules the bonuses are distributed, from what source they are financed);
– bonus indicators (for which the employee is entitled to a bonus);
– bonus procedure;
– circle of employees to whom bonuses are awarded;
– bonus amounts (fixed amount, percentage of salary);
– frequency of payment of bonuses (monthly, quarterly, etc.);
– conditions for reducing and not accruing bonuses to the employee (deprivation of the employee’s bonus).

An example of the Regulations on bonuses for employees

Alpha LLC has developed a Regulation on employee bonuses.

Situation: is it possible to include in the Bonus Regulations a condition that no bonuses are awarded to employees who are undergoing a probationary period?

No you can not.

Employees who are undergoing a probationary period are subject to all provisions of the Labor Code of the Russian Federation, collective agreements, agreements, and local regulations (). The regulation on bonuses is a local regulatory act. It must establish indicators and conditions for bonuses for each category of personnel (workshop, department, group, etc.) or for each position held. At the same time, the accrual of bonuses and their sizes should depend only on the degree of fulfillment of these indicators (conditions). A different approach would discriminate against employees who successfully perform their duties during the probationary period.

Any discrimination in determining wage conditions is prohibited (). Moreover, the concept of “wages” includes not only wages, but also compensation and incentive payments, including bonuses (). Compliance with labor legislation is monitored by labor inspectorates. An employee who has not been awarded a bonus only because he is undergoing a probationary period has the right to contact the labor inspectorate with a complaint to the organization. Even if such a condition is stated in the Regulations on Bonuses.

If an employee proves that all the indicators and conditions for bonuses have been met, then the labor inspectorate or court may bring the organization and its leader to administrative liability under Article 5.27 of the Code of Administrative Offenses of the Russian Federation (and the Code of Administrative Offenses of the Russian Federation). The fine is:
– for a manager – from 1000 to 5000 rubles;
– for an entrepreneur – from 1000 to 5000 rubles;
– for an organization – from 30,000 to 50,000 rubles.

Repeated violation carries the following punishment:
– for a manager (official) – a fine in the amount of 10,000 to 20,000 rubles. or disqualification for a period of one to three years;
– for an entrepreneur – a fine in the amount of 10,000 to 20,000 rubles;
– for an organization – a fine in the amount of 50,000 to 70,000 rubles.

Such measures of liability are provided for in parts of Article 5.27 of the Code of the Russian Federation on Administrative Offenses.

Coordination and approval

After the Regulations on bonuses have been drawn up, coordinate it with the representative body of employees (if there is one) and approve it with the head of the organization (Part 4 of Article 135 of the Labor Code of the Russian Federation). Introduce the Regulations to employees against signature (Part 3 of Article 68 of the Labor Code of the Russian Federation). To do this, attach a blank sheet to the document for review, where employees will put their signatures.

A bonus is a welcome event in the life of any employee. It's safe to say that employees expect a bonus much more than a fixed part of their salary. Salary is a constant phenomenon. Another thing is a bonus, when you receive an increase based on your own merits and production results. The main question for the employer is: how to properly issue a bonus so that there are no disputes with employees and inspection bodies?

General requirements for bonuses

The employer rewards employees who conscientiously perform their job duties. In particular, by paying bonuses. He has the right to establish various bonus systems, incentive payments and allowances (Article 135 of the Labor Code of the Russian Federation).

When paying bonuses and developing documents for bonuses to employees, the following must be taken into account.

1. Local regulations, including those on bonuses, should not worsen the employee’s position in comparison with the current legislation (Article 8 of the Labor Code of the Russian Federation).

2. A mandatory condition for inclusion in any employment contract is the condition on remuneration (Article 57 of the Labor Code of the Russian Federation), therefore the employer must indicate the possibility of making incentive payments in the text of the employment contract. In addition, the employer cannot unilaterally cancel bonuses if they are provided for in the employment contract.

3. Labor costs include bonuses for production results, bonuses to tariff rates and salaries for professional excellence, high achievements in work and other similar indicators (Article 255 of the Tax Code of the Russian Federation, hereinafter referred to as the Tax Code of the Russian Federation). That is, the employer must establish production indicators for which bonuses are provided. These may, for example, include: for a sales manager - the number of concluded and actually executed contracts, for a lawyer - the amount of debts collected in court or through claims, VAT amounts recovered through administrative or judicial procedures, disputed amounts of additional taxes and fees, fines and etc. Such indicators can be established in plans and confirmed by reports on work performed.

4. Expenses must be economically justified and documented (Article 252 of the Tax Code of the Russian Federation). Therefore, if a company suffers losses, then the payment of large bonuses for production indicators by the tax authority may be considered unlawful.

Regulations on bonuses

Many companies do not have bonus provisions. It is believed that a reference in the employment contract to the fact that the employee has the right to receive a bonus in a certain amount, for example 50% of the salary, is sufficient. However, in practice, this is clearly not enough to establish an effective bonus system. The positive aspects of developing bonus regulations are:

1) establishing the frequency of bonuses;

2) determining the criteria for the existence of grounds for bonuses, for example, making a profit by the company, implementing a new project, etc.;

3) reduction of subjective factors for assigning bonuses, such as the will of the immediate supervisor;

4) providing evidence of the legitimacy of bonuses in the event of a tax audit or inspection by the labor inspectorate. There is no unified form for the bonus regulations, so each organization develops it independently. The document can be drawn up as a separate local regulatory act (see example 1) or in the form of a corresponding section of a collective agreement/section of a local regulatory act - regulations on remuneration.

Please note that the content of bonus rules may also vary. We recommend that you reflect the following points:

— bonus indicators;

— bonus conditions;

— circle of employees receiving bonuses;

— amounts of bonus payments;

— procedure for calculating bonuses;

— frequency of bonuses;

— sources of bonuses;

— a list of circumstances in the presence of which the bonus is paid in a smaller amount compared to the base amount or is not paid at all;

— a list of payments for which a bonus is accrued and for which it should not be accrued.

Example 1. Fragment of the bonus provision.

APPROVED

By order of Stik LLC

From 01.09.2014 N 28

REGULATIONS ON REWARDS

1. General Provisions

1.1. This Regulation is being introduced with the aim of increasing the efficiency of each employee, structural divisions of the enterprise, and the material interest of the enterprise’s employees in obtaining the maximum effect from their activities.

1.2. The provision applies to all employees on the staff of the enterprise, including workers under fixed-term employment contracts, and does not apply to those working at the enterprise under civil contracts.

2. Bonus indicators

2.1. The basis for calculating the bonus is the data of accounting, statistical reporting and operational accounting.

2.2. Decisions on paying a bonus to a specific employee are made on the basis of plans and reports on the employee’s work activities, approved in accordance with the procedure established by the enterprise.

2.3. Bonuses are not paid if a negative economic effect is achieved for the enterprise as a whole, the criteria for which are defined in the local regulations of the enterprise.

3. Circle of employees receiving bonuses

3.1. Bonuses are paid to all employees, regardless of position (profession).

3.2. For employees of the enterprise who have worked for less than a full month due to conscription into the Armed Forces of the Russian Federation, transfer to another job, admission to an educational institution, retirement, reduction in number or staff and for other valid reasons, bonus payment is made for the time actually worked in a given accounting period .

3.3. Employees of the enterprise who are newly hired are paid a bonus for the time worked in the first month of work if the time actually worked in the calendar month is at least half of the billing period (except for bonuses accrued for meeting and exceeding production standards).

4. Amount of bonus payments

4.1. When performance exceeds the target by 20%, a bonus is paid in the amount of 100% of the salary.

4.2. When targets are achieved by 100%, a bonus is paid in the amount of 50% of the salary.

4.3. If the planned indicators are not achieved, the bonus is not paid.

5. Bonus frequency

5.1. The bonus is paid once a quarter if the indicators and bonus conditions established by these Regulations are met no later than five days after the end of the corresponding quarter.

<…>

When developing a local regulatory act regulating bonus issues, the following features must be taken into account.

1. The bonus regulations must be written in clear and concise language. Its content should be understandable to all employees, regardless of their education and position (profession) in the company.

2. In the bonus regulations, it is possible to establish both one and several types of bonuses, in particular for:

— intensity and high results of work;

— quality of work performed;

— continuous work experience, length of service;

— results based on work results for a certain period.

3. When adopting a bonus regulation, the procedure for approving this document should be taken into account.

4. In the bonus regulations, it is advisable to indicate that the organization has the right, but is not obligated, to pay bonuses to employees.

Arbitrage practice. The indication in the regulations on wages, bonuses and benefits in relation to the company's employees that the company has the right, but not the obligation, to make an additional payment to the employee, defined as the difference between the official salary and the amount of temporary disability benefits, does not indicate that each employee of the company such additional payment is guaranteed (Resolution of the Federal Antimonopoly Service of the Moscow District dated March 26, 2014 N F05-1712/2014 in case N A40-171364/12).

Employment contract

Let us remind you that mandatory conditions for inclusion in an employment contract include the condition on remuneration, including incentive payments (Article 57 of the Labor Code of the Russian Federation). A bonus as an incentive payment of a stimulating nature is an integral part of wages (Article 129 of the Labor Code of the Russian Federation).

Therefore, provisions on the very possibility of bonuses and a reference to a local regulatory act, which specifies the specific procedure and conditions for payment, must be included in the employment contract.

Let us note that the employer, having the freedom to establish incentive payments, is at the same time limited in unilaterally changing them, since in accordance with Art. 72 of the Labor Code of the Russian Federation, changes in the terms of the employment contract determined by the parties are allowed only by agreement of the parties to the employment contract, with the exception of cases provided for by the Labor Code of the Russian Federation.

Thus, if a company cancels bonuses or reduces their size, it is necessary to prepare additional agreements for employment contracts (Part 2 of Article 74 of the Labor Code of the Russian Federation). In some situations, you will have to take into account the opinion of the representative body of employees (Article 8 of the Labor Code of the Russian Federation).

Typically, employment contracts establish bonuses for production performance. At the same time, there is no need to clearly state the procedure for their payment if it is regulated by a separate local regulatory act, for example, a regulation on remuneration.

Arbitrage practice. If the amount of the bonus is specified in the employment contract, then it is also necessary to provide links to local regulations that specify the conditions for bonuses, or reflect them directly in the document. This must be done so that the bonus is not considered an integral part of the salary and is not paid without fail (Determination of the Leningrad Regional Court dated October 14, 2010 N 33-5015/2010).

Order on bonuses

Bonuses are awarded on the basis of an order. The order, as a rule, is prepared by the human resources department and signed by the head of the organization or a duly authorized person. The document can be drawn up either on the basis of a unified form or in accordance with the form approved in a specific organization.

When drawing up a bonus order, you must also remember the following.

1. Decisions (orders) of the person exercising the functions of the sole executive body on bonus payments to employees are recognized as invalid if they do not comply with internal regulations, other local regulations governing the wage fund in the organization, employment contracts and the collective agreement (if any) (Resolution of the Federal Antimonopoly Service of the North-Western District dated September 24, 2013 in case No. A56-32267/2012).

2. A bonus order alone is not enough to assign a bonus. Bonuses that are not provided for by either labor or collective agreements are not taken into account for tax purposes (clause 21 of Article 270 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia for Moscow dated 04/05/2005 N 20-12/22796).

3. If the order for bonuses is drawn up in its own form, then it must contain the mandatory details provided for in Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”.

4. The order of the bonused employees must be familiarized with a personal signature.

Confirmation of production indicators

For bonus purposes, it is necessary to confirm the production indicators on the basis of which bonuses are awarded to employees. This is important both for the purposes of management reporting and to avoid conflicts with the employees themselves, as well as with inspection bodies.

Plans and reports can be daily, weekly, monthly and quarterly, based on the results of the year. Filling out plans and reports too frequently distracts employees from their work. However, if reports and plans are prepared quarterly or annually for annual bonus purposes, they may be formal.

Strict requirements for reports and plans are not set out in legislation, so companies can develop them on their own. There are several general recommendations.

1. Reports and plans are necessary to confirm the legality and validity of awarding bonuses. When applying incentive measures, the employer must comply with the requirements of current legislation, in particular, not allow discrimination when rewarding employees (Articles 2, 3 of the Labor Code of the Russian Federation). And the absence of discrimination can be confirmed with the help of reports and plans. They will allow you to avoid a biased attitude towards the employee if the reports are signed not only by the immediate supervisor, but also by the person who evaluates the personnel and can act as an independent expert.

2. Reports must reflect real indicators, for example, the company needs to confirm the actual production of goods and execution of sales transactions.

3. In practice, the employer often makes the amount of wages dependent on the conscientious performance of work duties. And conscientiousness is a moral, evaluative category, therefore, to reveal its content, the easiest way is to turn to already established judicial practice.

Arbitrage practice. The Cassation Board of the Supreme Court of the Udmurt Republic in its Decision dated 04/04/2011 in case No. 33-1160/11 made the following conclusion. The employer has the right, at its own discretion, to establish the procedure for paying bonuses to employees. This right is not unlimited, since the adopted local regulations by virtue of Art. 8 of the Labor Code of the Russian Federation must comply with labor legislation and other regulatory legal acts containing labor law standards. Deprivation of a monthly bonus for one year on the basis of disciplinary action is contrary to the principles of legal regulation of labor relations. Therefore, a penalty applied to an employee in one month cannot be a basis for depriving him of a bonus based on work results subsequently.

Arbitrage practice. The Judicial Chamber of the Moscow City Court in the Appeal ruling dated June 28, 2012 No. 11-11954/2012 indicated that a reduction in a bonus or deprivation of a bonus to an employee must be justified; the current labor legislation does not allow an arbitrary reduction of a previously accrued bonus.

Arbitrage practice. The Moscow City Court, by a ruling dated May 28, 2012 in case No. 33-11166, recognized as correct the conclusion of the judge of the Zamoskvoretsky District Court about the discriminatory nature of the norm of the employer’s local regulatory act, which provided that in the event of an employee’s dismissal after the end of the motivation period (month, quarter, year), but Until the bonus is paid to the employee, the bonus is calculated and paid only by a separate decision of the General Director on the proposal of the head of the structural unit/supervising manager.

Therefore, keep in mind that depriving an employee of a bonus may lead the employer to court.

In conclusion, it should be noted that the friendly atmosphere in the team, the ability to eliminate staff turnover, and the absence of conflicts with the employer depend on how the establishment and payment of bonuses are formalized and how transparent the mechanism for calculating them is. On the other hand, correctly executed documents make it possible to prove the legality of bonuses for tax purposes in court, as well as in the event of an audit by the labor inspectorate.

The Labor Code allows enterprise owners, at their discretion, to approve additional cash payments to employees in order to reward them for high-quality work and encourage them to continue their efforts. Bonuses are paid to employees for a certain period of time worked - for a month, quarter, half year and year. Let's look at how the quarterly bonus is paid - how to calculate it.

Grounds for payment of quarterly bonus

Information on the conditions and procedure for paying bonuses must be reflected in the Regulations on bonuses, Regulations on remuneration, labor and collective agreements.

The quarterly bonus is awarded to employees once every 3 months (quarter). The basis for its payment is the completion of production work in full. If the employer wants to encourage employees to exceed the norm, he can indicate an additional bonus clause, namely an increase in the bonus if tasks are completed as quickly as possible.

Typically, bonus payments are calculated as a percentage of salary rather than a fixed amount. Also, its size is related to the profitability of the business - if the company’s revenue is small, then bonuses are not paid.

And since employers are not required by law to reward employees with additional payments, administrative penalties cannot be applied to them for non-payment of bonuses.

Cash bonuses are usually established in real production, where it is possible to measure the productivity of employees by the volume of products produced and compare the actual work performed with the planned one. In budgetary organizations, quarterly bonuses are awarded extremely rarely.

The bonus can be awarded to an individual employee who has shown excellent work results, a group of employees in a separate department, or the team of the enterprise as a whole.

If the bonus order states that the bonus will be calculated as a percentage of the salary, its size will have to be calculated individually. The bonus will be calculated as follows:

• if the employee worked the entire pay period in full (in this case, 3 months), you need to find the total income, including monthly bonus payments - the result is divided by 3 (months), this is how the average salary for the quarter is determined;
• the resulting amount is taken into account when calculating the established percentage for calculating the quarterly bonus;
• the received amount is not given to the employee until 13% of the personal income tax (NDFL) is withheld from it.

The bonus provision may contain information that the bonus will not be accrued for periods when the employee received an average salary.

The procedure for calculating the quarterly bonus will also depend on the agreed conditions for its payment in the internal Regulations on bonuses. If the document states that the bonus payment is calculated in proportion to the time actually worked, you will have to exclude from the calculation all days during which the employee was sick or on vacation. If such a rule is not provided, the bonus will be paid in full, even if the employee was not at work most of the time.

It happens that the quarterly bonus is assigned in a fixed amount, then it is calculated as follows:

• the amount of the bonus payment is added to the salary;
• the regional increasing coefficient is taken into account;
• withholds personal income tax;
• the advance payment issued is deducted;
• the resulting amount is transferred to the employee.

If the actual time worked is taken into account when paying a bonus, the bonus payment is assigned differently:

• the amount of production for the 3 months under consideration is multiplied by the previously approved bonus percentage;
• the result is summed up with wages;
• the increasing factor is taken into account;
• 13% personal income tax is withheld.

To calculate the bonus for actual time worked, the following formula is used:

PFOV = TS: NRVM x CODE,

Where PFOV– bonus for actual time worked;

TS- tariff rate;

NRVM– standard working hours per month;

CODE– number of days worked (from the time sheet).

If an employee works on an hourly basis, the principle of calculating bonuses differs from the above cases:

• the average salary for the quarter must be multiplied by the established bonus percentage;
• the calculated salary is added to the amount, taking into account increasing factors;
• personal income tax is withheld at a rate of 13%;
• As a result, we receive a salary with a quarterly bonus.

Quarterly bonus - how to calculate: example

Employee Karenin Sergey Alekseevich receives a salary of 67,000 rubles per month. According to the Regulations on Bonuses, the company awards bonuses in the amount of 50% from salary. For the first quarter of the working year, Karenin worked 45 days, and the norm is considered 56 days.

The value of the S.A. Karenin Prize will be: (RUB 67,000 x 50%): 56 days. x 45 days = 26919 rub. 64 kopecks

Our organization provides for the payment of monthly bonuses in the amount of 50% of the salary. Are these bonuses taken into account as part of wages when determining the amount of additional payments for work on weekends, holidays, and overtime?

Additional payments for work on weekends and holidays, as well as for work performed outside the normal working hours, are compensatory payments and are mandatory (guaranteed by the Labor Code of the Russian Federation).

Work on weekends and non-working holidays is paid at least double (Article 153 of the Labor Code of the Russian Federation). Overtime work is paid for the first two hours of work at least one and a half times the rate, for subsequent hours - at least twice the rate. Specific amounts of payment for overtime work may be determined by a collective or labor agreement (Article 152 of the Labor Code of the Russian Federation).

In our opinion, when determining the amount of the additional payments in question, in addition to the tariff rate (salary), the employee’s earnings should include additional payments and allowances of a compensatory and incentive nature established for him, which are of a permanent nature (for example, additional payments for work with harmful and (or) dangerous and other special conditions labor, for night work, bonuses for length of continuous work (for years of service) and others provided for by the terms of the employment contract.

At the same time, in the author’s opinion, it is necessary to take into account that bonuses (incentive payments), as a rule, are not fixed and guaranteed. The size of the bonus may be reduced (down to zero) if the employee fails to comply with the bonus indicators established by the local regulatory act in force in the organization or fails to comply with the terms of the bonus. The bonus may not be paid if the financial situation of the organization does not allow it, etc. In addition, the monthly bonus may not be accrued simultaneously with the salary of a given month, but later (for example, a bonus for January may be accrued in February, etc.). Therefore, it should not be established initially that bonuses will be taken into account as part of the salary, on the basis of which the amount of additional payments for work on weekends and holidays, as well as for work overtime, is determined.

In the case under consideration, it would be more logical when determining the size of bonuses to take into account additional payments for work on weekends and holidays, as well as for working overtime.

We also note that in accordance with the Unified Recommendations on remuneration systems for employees of organizations financed from budgets at the federal, regional and local levels for 2005 (approved by the Decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations dated December 29, 2004, protocol N 4) in all calculations related to remuneration, tariff rates (salaries) must include additional payments for working conditions - payments that are compensatory in nature for the employee’s additional labor costs, which are related to working conditions, characteristics of work activity and the nature of certain types of work.

Example

The employee's salary is 5,000 rubles.

The bonus regulations stipulate that if bonus targets are met and bonus conditions are met, the employee is paid a monthly bonus in the amount of 50% of wages, including salary and additional payments for working conditions that deviate from normal (for work on weekends and holidays, overtime, for combination of professions (positions), etc.).

In March 2005, the employee was involved in work outside of his schedule on a holiday on March 8, and also worked 4 hours overtime on March 14.

Work on a non-working holiday, worked over the schedule (in excess of normal working hours), is paid based on double daily earnings.

The amount of payment for work on a holiday in March is determined:

Daily wage in March (standard working hours - 22 days):

5000 rub. : 22 days = 227.27 rubles;

RUR 227.27 x 2 = 454.54 rub.