Employee bonus calculation excel example. How to calculate salary bonus formula. Calculation of average earnings

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 determines the frequency of payment of the bonus and its amount. Today we will talk about how to calculate the bonus to salary.

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 indicators activities. The amount of the bonus must be specified in the employment contract, as well as set in local legal acts organizations. It can have a fixed amount, or is set as a percentage of earnings.

What do you need to calculate the premium?

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

The payment of the bonus is made by order of the head of unified form No. T-11 (the bonus is paid to one person) or No. T-11a (the bonus is given to the team (department, shop, 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 the form No. T-11 for each individual employee. If the percentage of the bonus or a fixed percentage does not change in relation to the entire team, it is possible to issue a bonus by order No. T-11a.

Case 1. How to correctly calculate the premium for the month?

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

1. We multiply the salary by the bonus percentage.
2. Then we add up the salary and percentage.
3. We 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 a month. He lives in the Chelyabinsk region, where a regional coefficient of 15% is set. The monthly premium was 10%. Ivanov I.I. received an advance of Rs. Let's calculate the amount of earnings per month, which Ivanov I.I. will get his hands on.

1. We consider the premium.
10,000 * 10% \u003d 1000 rubles.

2. We consider earnings with a premium

3. We consider earnings with a regional coefficient.
11,000 * 1.15 \u003d 12,650 rubles.

4. We consider personal income tax. Let's say he doesn't have children.
12 650 * 13% \u003d 1644.50 rubles

5. We consider 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 of the tariff and the percentage received.

4. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
5. We deduct personal income tax from the accrued amount and deduct the advance payment issued earlier. 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 who receive wages from output.

1. The amount of output per month is multiplied by the percentage of the premium.
2. Then we add up the amount of output and the percentage received.
3. We multiply the amount by the district coefficient - this will be the sum of the accrued bonus and salary.
4. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
5. We deduct personal income tax from the accrued amount and deduct the advance payment issued earlier. 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 amount of output multiplied by the rate of output.

Case 4. Calculation of the premium in a fixed amount of money.

1. To sum wages we add the bonus amount per month.

2. We multiply this amount by the district coefficient - this will be the sum of the accrued bonus and salary.
3. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
4. We deduct personal income tax from the accrued amount and deduct the advance payment issued earlier. Get the amount of earnings with a bonus in hand.

Example 2. The example is the same as in the first case, only the premium amounted to 1000 rubles per month. (Ivanov I.I. receives a salary of 10,000 rubles a month. He lives in the Chelyabinsk region, where the district coefficient is set at 15%. Ivanov I.I. received an advance payment of 5,000 rubles). Let's calculate the amount of earnings per month, which Ivanov I.I. will get his hands on.

1. We consider earnings with a premium
10,000 + 1,000 = 11,000 rubles.

2. We consider earnings with a regional coefficient.
11,000 * 1.15 \u003d 12,650 rubles.

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

4. We consider the amount for the month that Ivanov will receive in his hands.
12 650 - 1644.50 - 5000 \u003d 6005.50 rubles.

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

A quarterly or annual bonus is paid based on the results successful work for these periods.

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

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

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

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

3. According to 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 consider personal income tax
14950*13% = 1943,50

5. Earnings for April to be handed over
14950-1943.5 = 13,006.50 rubles

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Bonus payments by employers to employees at the end of the year is a form of incentives. The normative act of the enterprise is the Regulation on bonuses, developed by the commission or the head and presented to the team for review. The document is a local act, which allows you to include positions that best reflect the specifics of the enterprise. The annual bonus is calculated on conditions that should not contradict the current civil and labor legislation.

Annual bonus accrual

Labor legislation defines bonus payments as incentive payments, which are part of the employee's salary (Article 129 of the Labor Code of the Russian Federation). The peculiarity of the award is the need to determine the indicators that give the right to an incentive payment. The Regulation establishes the basic conditions for the calculation of bonuses.

Article	Description
Indicators that allow employees to qualify for the annual bonus	Depends on the type of activity and form of remuneration
Bonus Funding Sources	Ordinary business expenses or profit after tax
Persons eligible for the award	The right must be granted to all staff members. Different types of bonuses can be applied for groups of positions.
Number of months worked to receive bonus	Full year or pro rata hours worked
Terms of payment and the possibility of transferring payment	Terms are determined depending on the organization of work and the structure of the enterprise. For example, subsidiaries receive bonuses after the head offices approve internal reports.
Restrictions on the size of the payout fund in the absence of sufficient funds	Refusal to pay bonuses is based on unprofitable activity. The probable option of reducing the amount or refusing to pay must be specified in an internal document
Benefit forfeiture rates	Determined at the discretion of management
Special cases	The cases of payments upon termination of the contract are considered, the dependence of payments on the article of dismissal

To fulfill the conditions of bonuses, check the compliance of persons with the requirements and make the calculation, a responsible person or commission is appointed at the enterprise. Practice shows that the final decision on the appointment of the annual bonus is the prerogative of the head.

An example of a common mistake when determining the circle of bonuses

The Aktiv enterprise submitted for the approval of the team the Regulations on bonuses developed by the commission. The document identified persons who are not entitled to receive bonuses - employees registered under GPC agreements, seasonal workers employed on summer period, external collaborators.

Representatives of the labor collective did not approve the Regulation, citing discrimination of the rights of part-time workers (Article 132 of the Labor Code of the Russian Federation). Persons accepted under an employment contract as part-time workers have rights and guarantees similar to the rights of persons with contracts for the main employment. The regulation on bonuses for the Aktiv company has been sent for revision.

Indicators for the appointment of annual bonuses

When determining performance indicators, different working conditions are considered to receive incentive payments. The local act provides for distinctive conditions for different professions and positions of employees, forms of remuneration. Read also the article: → "". Approximate bonus rates for common forms of remuneration:

Form of remuneration	Award indicators	Premium Reduction Indicators
piecework form	Achievement of monthly or quarterly revenue plan, saving material resources	Non-fulfillment of the plan, violation of labor discipline
time-based form	Implementation of advanced working methods, mastering technology, participation in company projects, implementation of the board by the production structure	Complaints for violating the routine and making mistakes, reducing production indicators in the whole department
Piecework premium	Improvement of qualitative and quantitative production indicators	Reducing the variable component of remuneration, violation of labor protection rules

The document regulating the payment of bonuses must define the conditions for depriving the promotion. The basis for the complete deprivation of the bonus is a serious misconduct of the employee - absenteeism, replaced disciplinary action, appearing at work in a state of alcoholic intoxication, intentional damage to property.

The use of flexible production indicators for calculating the amount of bonuses does not exclude the possibility for the employer to determine a fixed part. The purpose of the award can have 2 components - a fixed and a variable part.

Types of bonuses

The amount of bonus remuneration is determined depending on the procedure specified in the Regulation on bonuses. The company can set up various accrual options:

• Payment of average earnings in proportion to the time worked during the year.
• Payment taking into account the coefficient depending on the length of service at the enterprise.
• The amount calculated by the coefficient labor participation(KTU) when awarding the teams of workshops, team contracts.
• Payment without additional conditions in the amount of salary or a fixed percentage of the amount, subject to the indicators of the purpose of the bonus.

The choice of the type of bonus is determined by the employer based on the specifics of the activity and based on the reasonableness of incentives.

Calculation of the premium amount using the formula

The most common payment option is a fixed amount based on salary, calculated in proportion to hours worked. To obtain the amount, the calculation formula is used: Pr \u003d Pr norms / Dn norms * Dn work, where:

• Pr - the amount of the premium to be paid;
• Pr norms - the size of the maximum available premium;
• Days of norms - the number of standard working days in a year;
• Days worked - the number of days actually worked.

In addition to the popular simple method of calculating bonuses for workers on a time-based form of remuneration, there are less popular options.

An example of calculating the premium using KTU

The Compass organization set up an annual bonus fund to reward installers K., M. and P, who work in a team way. The total amount of the award was 30,000 rubles.

According to the terms of the employment contract and the Regulations on bonuses, the distribution is made by the foreman according to the amount of useful participation. As an indicator of KTU, the foreman takes the man-hours spent by each employee. As a result, K. received 40% of the amount, M. - 35% and P. - 25%.

Order and statement for the payment of bonuses

The basis for the payment of bonuses to employees is the order. In personnel workflow, the form of order No. T-11 is used to reward one employee or No. T-11a when encouraging a group of people. Read also the article: → "". Documents from the album of unified forms have not been mandatory since 2013, but continue to be used as the most optimal forms for primary accounting. The employee must familiarize himself with the data of the order against signature.

The bonus is issued according to a separate statement or as part of monthly payments, depending on the source of payments and the expense write-off account.

In accounting, statements are used:

• Settlement and payment form T-49. Used to place data on the accrual and issue of amounts. It is the most optimal form for paying bonuses in cash.
• Settlement form T-51. It is used when transferring bonuses to the employee's salary card.
• Payment form T-53. It is used when issuing a cash premium in the inter-settlement period, upon payment of which personal income tax is charged in the total amount of accruals.

Terms of payment of premiums

The terms for payment of wages and its parts (bonuses) are established by the new edition of Art. 136 of the Labor Code of the Russian Federation. The amended article, which entered into force on September 3, 2016, determines the period for paying employee benefits within 15 days after accrual. Employers have the right to set any date for the calculation of bonuses:

• The last working or calendar day of the year at the same time as payroll.
• The date set after the adoption of internal reporting by the founders.
• The day following the submission of the annual accounts.

In the explanations of the Ministry of Labor to new edition Art. 136 of the Labor Code of the Russian Federation, posted on the official website of the Ministry, it is noted that employers can independently determine the period of payments with the fixing of the order in the collective agreement, Regulation on bonuses or order. Labor legislation will not be violated if the provision on setting the deadline for calculating bonuses by order is fixed in local acts.

After accrual of the premium on the due date, payment is made within 15 days. An employer who has violated the deadline for payments to employees after accrual is subject to an administrative fine.

An example of the timing of bonus payments:

The Progress enterprise has set the date for accruing the bonus for the year - March 15, 2015. An appropriate order was issued on the appointment of bonuses to employees. The payment of the premium by the Progress enterprise must be made no later than March 30. Exceeding the deadline will be considered as a violation labor law.

Sources of bonuses at the enterprise

The enterprise in the Regulation on bonuses must fix the sources of financing, the type of which determines the accounting of the operation and taxation. One of the financing options is provided:

• From profit after tax.
• At the expense of expenses from ordinary activities.

Depending on the source of funding, transaction postings are determined:

The sums of bonuses are accrued contributions to the insurance funds. In the month of payment, the employee withholds personal income tax with simultaneous transfer to the budget.

Additional reflection of the premium

Annual bonuses received are not reflected in the employee's documents. The employee must be aware of the possibility of receiving bonuses at the end of the year, which is confirmed by the signature in the order.

An example of erroneous reflection in documents of information about bonuses:

Enterprise "Akkord" determined the possibility of bonuses for employees at the end of the year. In an order issued by the enterprise, personnel worker entry was made in work book about the award. During the inspection, the Labor Inspectorate made a remark, pointing out a violation of Art. 66 of the Labor Code of the Russian Federation. Indicators of personal achievements are entered into the work book. Bonuses, the right to which is established in a collective agreement or other act, should not be reflected in the work book.

Question number 1. Is it possible to claim a bonus for a dismissed employee if the person has fully worked the calendar year without complaints, but at the time of dismissal, the bonus order was not issued?

The payment of the bonus at the end of the year and the list of persons are determined by the employer independently and voluntarily. In the absence of payments, violations of labor legislation are not made. If the Regulations on Bonuses stipulate a clause on the payment of bonuses only to full-time employees at the time of issuing the order, there is no opportunity to challenge the loss of funds.

Question number 2. Can the manager determine the circle of bonuses, regardless of performance indicators.

No, the actions must be justified. The Regulations on bonuses should set the parameters for assigning bonuses. The manager is the same employee as the rest of the employees and must adhere to the rules established by the company's documents.

Question number 3. Is it possible to transfer bonuses to a salary card?

You can, bonus payments are part of the salary.

Question number 4. Are bonus amounts included in the amount of income taken into account when calculating vacation pay?

Bonus amounts are included in the composition of income taken into account when determining the average wage.

Question number 5. Are there limits on the maximum amount of bonuses?

The legislation does not limit the upper limit of payments. The amounts are determined by the employer.

Bonuses are widely used by employers to incentivize employees to be more productive. Often the bonus is a significant component of wages. Therefore, the company's accountants must be aware of the procedure for calculating the premium. various kinds and features of the issuance of each of them.

The procedure for awarding the award

The bonus is understood as material incentives for employees for certain merits in the context of production activities. Often the premium is assigned on the fact of high labor indicators, however, it is also not uncommon for additional payments to be issued on the basis of special outstanding merit.

Features of the accrual and procedure for issuing bonus funds should be regulated by one of the following local regulatory documents:

1. provisions of the collective agreement.
2. Regulations on bonuses at a particular enterprise.
3. Any other documentation that regulates production activities and work of employees. For example, an employment agreement with a subject.

The presence of a bonus at the enterprise is not a prerequisite for the implementation of labor activity. Therefore, such a decision refers to the personal initiative of the head of the enterprise.

After the corresponding positive decision of the head of the company, the accountant calculates bonuses, due to employees. At the same time, an accountant can be based on the amount of salary, actual hours worked, or determine quarterly or annual bonuses in a fixed amount.

So, the premium is accrued according to a specific method chosen at the enterprise, and is issued at a time with salary. If the salary of subordinates is credited to the cards, then the bonus is credited to the cards. If this procedure is carried out through the cash desk of the company, then the premium is also subject to a similar issue.

It is important to note that the bonus, as part of the salary (with the exception of incentive payments for outstanding achievements in science or material congratulations by a certain date), is also subject to tax on the income of an individual. This means that in the end the subject will receive on hand the amount of his premium minus thirteen percent of personal income tax.

The basic principles for determining the amount of the premium are as follows:

1. The amount of the bonus payment in its calculation is often based on a specific rate. The head and the accountant agree in advance on a fixed amount or a certain percentage of the salary, as well as the frequency of payment.
2. The calculation of the bonus associated with a specific time period (for example, an annual bonus) is usually based on the time actually worked.

Options for accrual and calculation of bonuses

The most common question regarding the assignment of bonuses is the question of how to calculate the bonus. Contrary to popular belief, the salary bonus is calculated not only by multiplying a fixed percentage by the amount of official earnings of the subject. For a complete and legitimate calculation of the salary bonus, it is also necessary to fix the following aspects in the Bonus Regulations:

Since the calculation of the salary bonus is the most common procedure for additional payments, the accountant must be deeply informed about the procedure for calculating it. In particular:

1. The amount of salary is multiplied by the bonus percentage established in one of the company's regulatory documents. The monthly salary is taken as the calculation base, if the bonus is monthly, as well as the salary for three or six months, if the accrual is quarterly or annual, respectively.
2. The amount received is the direct amount of the bonus payment. The amount of the subject's salary is added to it.
3. In the case when the use of coefficients is valid for a specific territory of the Russian Federation (in particular, for the regions of the Far North and territories equated to them), the resulting amount is also multiplied by the considered coefficient.
4. The tax on the employee's income, that is, personal income tax in the amount of 13%, is deducted from the entire amount upon the fact of the calculations.

If the employee is not a resident of Russia, the amount of personal income tax increases to 30%.

For example, employee Matveev A.A. has a salary of 30,000 rubles. per month. Lives in the city of Chelyabinsk, where the district coefficient is 14%. In the Regulations on bonuses at his enterprise, it is fixed that the bonus percentage of the salary is 25%. In the current month, Matveev also received an advance payment in the amount of 10,000 rubles.

The calculation of the bonus and the total amount actually received by the employee will look like this:

1. The amount of the premium is determined: 30.000 * 25% = 7500 rubles.
2. The total earnings of the subject will be: 30.000 + 7500 = 37.500 rubles.
3. Then the amount is multiplied by the district coefficient: 37.500 + 14% = 42.750 rubles.
4. Personal income tax is calculated: 42.750 * 13% = 5557.5 rubles.
5. Thus, the final salary, issued together with the bonus to the subject in the hands, will be: 42.750 - 5557.5 - 10.000 \u003d 27.192.5 rubles.

Also common is the question of how to calculate the bonus for the time actually worked.

When an employee has not worked for the full time of the reporting period, the accountant needs to correctly calculate the amount of payment. That is, there is a choice between calculating the premium for the entire reporting period or calculating the payment not in full.

So, the first option is convenient for such cases:

• the procedure for accruing bonus amounts in the company is based on annual indicators;
• the settlement period and the bonus period are identical.

Partial premium calculation is valid for such situations:

• the billing and bonus periods are the same, but the actual hours worked are not taken into account;
• the settlement and bonus periods differ only partially.

For example, employee Gorbatenko Yu.V. goes on vacation from 04/16/2018 to 04/26/2018. For the reporting period (2017) Gorbatenko:

• was on a business trip - 6 days;
• took annual leave- 10 days;
• issued a certificate of temporary disability for 7 days.

Gorbatenko also received the following payments:

• salary for the year in the amount of 256,000 rubles;
• the bonus payment for the previous period was accrued in the amount of 20,000 rubles. in March;
• the bonus payment for the reporting period, excluding actual hours worked, will amount to 28,000 rubles.

It is necessary to calculate what the amount of the bonus will be, taking into account the actual hours worked. So: the number of days worked in 2017 is 247. Based on the conditions of Gorbatenko's situation, his actually worked days will be: 247 - (6 + 10 + 7) = 224 days.

Hence, the premium will be: 28.000 / 247 * 224 = 25.392.71 rubles.

Coefficients used in calculating premiums

When the company's bonus depends on a certain amount (salary or some share of the salary), the amount of bonus payments is considered fixed. The amount of such accruals will not depend on the procedure for depriving the bonus or the time actually worked. The amount of the bonus can only change on the fact of adjustments in the amount of salary. This procedure is considered one of the following options:

• from the beginning of the reporting period for which payments are calculated;
• from the beginning of the period following the period in which the salary was adjusted;
• taking into account the ratio of the number of days in the period where salary adjustments were made to the amount of each individual earnings.

When applying the latter method, it is necessary to use coefficients that take into account the ratio of the number of days. So, if the bonus assumes a dependence on the actual hours worked, then in the case of an incomplete worked period or during processing, it is necessary to use a coefficient that will correct these discrepancies. Such coefficients are calculated at each enterprise, based on the characteristics of the production process.

There are also district coefficients that are set by local authorities, and which should also be taken into account when calculating the premium, if any. Therefore, the order of how the premium is calculated may differ in terms of the value of the multiplying coefficients for different regions of the Russian Federation.

Features of calculating the premium for the year

The payment of a bonus amount upon the fact of annual output is the initiative of the manager of the unit or the enterprise as a whole, if the company is small.

Personnel workers send to the head of the company data on the time worked by subordinates, on all violations and on the level of implementation of planned indicators.

Upon analysis of the proposed information, the head publishes an order in the form T-11 (for one subject) or T-11a (for a group of subjects). This order is signed by the persons to whom the bonus is assigned, after which the paper is sent to the accounting department.

In order to calculate the amount of the bonus for a particular employee for the year, it is required to add up the entire annual income of the person, without taking into account increasing coefficients, if any. Further, the result is multiplied by the premium percentage.

In particular, the calculation formula is:

GP \u003d (MW * 12 months *%) - (MW * 12 months *%) * 13%, where:

• GP - annual bonus;
• MZP - the monthly salary of an employee;
• % - premium percentage;
• 13% - personal income tax.

For example, employee Popov S.S. is entitled to a salary of 50,000 per month. Over the past year, Popov received the indicated amount every month. The annual bonus is fixed in the labor agreement with Popov, its percentage is 10.

Thus, the procedure for calculating the annual bonus is as follows:

1. Person's earnings for reporting year: 50.000 * 12 = 600.000 rubles
2. The annual premium will be: 600,000 * 10% = 60,000 rubles.
3. Personal income tax from the premium will be withheld in the following amount: 60.000 * 13% = 7800 rubles.
4. Popov will receive the following amount in his hands: 60.000 - 7800 = 52.200 rubles.

Thus, calculating the bonus for an employee is an easy operation that requires well-formed local acts, as well as awareness of the current state of labor legislation.

Today, many companies use bonus systems to stimulate employees. In this regard, many questions arise. For example, how to correctly calculate the bonus payment from an employee's salary? Read on for the answer to this question.

Reasons for accruing bonuses to employees

Labor legislation does not set itself the task of obliging the employer to pay bonuses to its employees. However, it does not prohibit this kind of stimulation.

Important! It is quite legitimate for the management of an organization to refuse to pay bonuses to its employees, since the accrual of bonus payments is not an obligation, but a personal matter of the employer.

That is why each employer fixes the possibility of payments independently. Along with this, the management of the organization has the right to independently set the amount of bonuses. For these purposes, internal local acts, collective agreements or employment contracts. This documentation should also state when and under what circumstances the employee is entitled to a bonus payment. Often, the leaders of the organization provide for the payment of bonuses on the day the salary is issued.

In order for the payment of bonuses to employees to be legal, after its calculation, it is necessary to issue an order for its accrual. Two types of orders can be used for this:

1. If it is decided to reward one employee - form N T-11;
2. If a group of persons is subject to bonuses, form N T-11a is used.

But no one forbids the employer to use their own forms to issue this order.

The main types of employee bonuses

Along with the possibility of making incentive payments and their size, company executives can choose any of the possible types of bonuses, which is also indicated in the above regulatory documentation.

So, there are several main types of bonuses: (click to expand)

1. Monthly - the premium is paid monthly;
2. Quarterly - the bonus is paid once a quarter;
3. Annual - payment is made once a year;
4. Lump sum - a lump sum is paid for any event or circumstance.

The payment of bonuses to employees can be made, both for work-related reasons, and regardless of the amount of work done.

Payment of bonuses Money in most cases, it happens according to two scenarios: the bonus is accrued as a percentage of the salary monthly or once a year.

The procedure for calculating monthly bonuses from salary

Often, the monthly bonus provides for an amount calculated as a percentage of the salary. The very percentage of wages, in which it is supposed to accrue a bonus to employees, is prescribed in labor regulations.

The procedure for calculating the monthly payment of wages to employees, taking into account the bonus from the salary, is as follows:

1. If the employee worked all days, then the whole salary is taken for calculation. If the employee missed several days due to illness or vacation, then the salary for the worked period is calculated proportionally.
2. Then the percentage prescribed in the contract is multiplied by the amount of salary received this month, resulting in the amount of the bonus.
3. Next, the salary and the bonus received in the previous calculation are added up.
4. The amount obtained in the previous calculation is multiplied by the district coefficient, if one is used at the enterprise, as a result of which the amount of accrued wages and bonuses is obtained. If the district coefficient is not provided, then the amount of payment will be the amount from the previous calculation.
5. Further, from the total obtained in paragraph 4, the amount of personal income tax is calculated. To do this, the amount received is multiplied by 13% or 30%, depending on whether the employee is a resident or not.
6. To determine the amount of payment of earnings and bonuses, it is necessary to subtract the amount of personal income tax and the amount of the previously paid advance from the amount received as a result of the actions indicated in paragraph 4.

For clarity, we will provide an example of calculating the monthly bonus from the salary and the total payment for the month further.

An example of calculating the monthly bonus from salary

To begin with, we will indicate the conditions for calculating payments for June 2020. For Krotov M.M., whose working week is 40 hours (8 hours a day), the salary under the employment contract is 20,000 rubles and he also provides a bonus of 10% of the salary. At the same time, Krotov M.M. is not a resident of the country, and there is no regional coefficient in the territory where the enterprise is located. Also, this employee was sick for 5 days, took a day off for 4 hours and received an advance in the amount of 10 thousand rubles.

Let's start the calculations:

1. So, first of all, let's calculate the amount of wages received by this employee in June (20 working days, 159 working hours):

The cost of one working hour in June for Krotov M.M.: 20,000 rubles: 159 hours = 125.79 rubles / hour

The number of hours worked by Krotov M.M. in the billing period: 159 hours - (5 days * 8 hours + 4 hours) = 115 hours

Salary in the billing period: 115 hours * 125.79 rubles / hour = 14,465.41 rubles

1. Calculate the bonus for June for this employee:

14,465.41 rubles * 10% = 1,446.54 rubles

1. Let's calculate the amount of the accrued payment:

1446.54 rubles + 14,465.41 rubles = 15,911.95 rubles

1. Calculate the amount of personal income tax withheld by the tax agent:

15,911.95 rubles * 30% = 4773.59 rubles

1. The payout amount will be:

15,911.95 rubles - 10,000 rubles - 4,773.59 rubles = 1,138.36 rubles.

The procedure for calculating the annual and quarterly salary bonus

The procedure for calculating the annual and quarterly bonus from salary is not much different from the procedure for calculating the monthly bonus from salary. So, initially the total earnings of the employee for this period of work are calculated, and a fixed percentage is taken from it, this will be the size of the bonus.

Important! The quarterly bonus is paid in the month following the quarter, while the annual bonus is paid, as a rule, at the end of the year.

An example of calculating the annual bonus from salary

We will leave the conditions of our example the same, however, suppose that the employee Krotov M.M. worked regularly throughout the year, without going on vacation, and only in June was ill for 5 days and took a day off for 4 hours. Only one thing will change - a premium of 10% is charged once a year.

So, let's calculate the amount of the bonus from the salary for the year:

1. Calculate your annual salary:

20,000 rubles * 11 months + 14,465.41 rubles = 234,465.41 rubles

1. Let's calculate the premium:

234,465.41 * 10% = 23,446.54 rubles

1. Calculate the amount of personal income tax withheld from the premium:

23,446.54 rubles * 30% = 3,048.05 rubles

1. Let's calculate the amount of the bonus payment on hand:

23,446.54 rubles - 3,048.05 rubles = 20,398.51 rubles.

The annual bonus, as a rule, is issued in December, so the amount of the total payment of the bonus and wages in December will be:

20,000 rubles * 70% + 20,398.51 rubles = 34,398.51 rubles

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How to calculate salary bonus correctly?

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 determines the frequency of payment of the bonus and its amount. Today we will talk about how to calculate the bonus to salary.

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, as well as established in the local legal acts of the organization. It can have a fixed amount, or is set as a percentage of earnings.

What do you need to calculate the premium?

— local regulations, for example, a collective agreement;

- order in the form No. T-11 or No. T-11a.

The payment of the bonus is formalized by order of the head in a unified form No. T-11 (the bonus is paid to one person) or No. T-11a (the bonus is issued 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 the form No. T-11 for each individual employee. If the percentage of the bonus or a fixed percentage does not change in relation to the entire team, it is possible to issue a bonus by order No. T-11a.

Case 1. How to correctly calculate the premium for the month?

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

1. We multiply the salary by the bonus percentage.

2. Then we add up the salary and percentage.

Example 1. Ivanov I.I. receives a salary of 10,000 rubles a month. He lives in the Chelyabinsk region, where a regional coefficient of 15% is set. The monthly premium was 10%. Ivanov I.I. received an advance of Rs. Let's calculate the amount of earnings per month, which Ivanov I.I. will get his hands on.

1. We consider the premium.

10,000 * 10% \u003d 1000 rubles.

2. We consider earnings with a premium

3. We consider earnings with a regional coefficient.

11,000 * 1.15 \u003d 12,650 rubles.

4. We consider personal income tax. Let's say he doesn't have children.

12 650 * 13% \u003d 1644.50 rubles

5. We consider 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 of the tariff and the percentage received.

3. We multiply the amount by the district coefficient - this will be the sum of the accrued bonus and salary.

4. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.

5. We deduct personal income tax from the accrued amount and deduct the advance payment issued earlier. 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 who receive wages from output.

1. The amount of output per month is multiplied by the percentage of the premium.

2. Then we add up the amount of output and the percentage received.

3. We multiply the amount by the district coefficient - this will be the sum of the accrued bonus and salary.

4. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.

5. We deduct personal income tax from the accrued amount and deduct the advance payment issued earlier. 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 amount of output multiplied by the rate of output.

Case 4. Calculation of the premium in a fixed amount of money.

1. We add the amount of the bonus to the amount of wages for the month.

2. We multiply this amount by the district coefficient - this will be the sum of the accrued bonus and salary.

3. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.

4. We deduct personal income tax from the accrued amount and deduct the advance payment issued earlier. Get the amount of earnings with a bonus in hand.

Example 2. The example is the same as in the first case, only the premium amounted to 1000 rubles per month. (Ivanov I.I. receives a salary of 10,000 rubles a month. He lives in the Chelyabinsk region, where the district coefficient is set at 15%. Ivanov I.I. received an advance payment of 5,000 rubles). Let's calculate the amount of earnings per month, which Ivanov I.I. will get his hands on.

1. We consider earnings with a premium

10,000 + 1,000 = 11,000 rubles.

2. We consider earnings with a regional coefficient.

11,000 * 1.15 \u003d 12,650 rubles.

3. We consider personal income tax. Let's say he doesn't have children.

12 650 * 13% = 1644.50 rubles.

4. We consider the amount for the month that Ivanov will receive in his hands.

12 650 - 1644.50 - 5000 \u003d 6005.50 rubles.

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

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

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

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

1. We consider the amount of earnings for the quarter.

10 000 + 10 000 + 10 000 = 30 000

2. We count the premium

30,000 * 10% = 3,000 rubles.

3. According to 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.

5. Earnings for April to be handed over

14950-1943.5 = 13,006.50 rubles

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How to correctly calculate employee bonuses

According to the current legislation, the employer has the right to provide financial incentives to his employees for a job well done or for other reasons.

But at the same time, it is necessary to carry out the calculation in an appropriate way, since this payment is income that is subject to personal income tax and must be reflected in accounting accordingly.

The presence of any errors can lead to some problems with the tax authorities.

Basic information

AT Labor Code Russian Federation expressly states the right of the worker to be paid for his work.

But in addition to the amount indicated in the employment contract, the employer can pay his employee a different amount, which will also be considered income and act as an incentive.

It is important to remember that it must be properly calculated and reflected in the accounting department.

At the same time, both the employee himself and his employer should definitely deal with some important issues:

Definitions

To exclude a misunderstanding of the legislation in force on the territory of the Russian Federation, it is necessary to know the meaning of the following basic definitions and terms:

Bonus (monetary or in other form) - is a procedure to encourage an employee for the implementation of a certain plan or for a conscientious attitude to their immediate duties.

There are many different types of awards. The procedure for calculating each has all sorts of individual features.

Today, all awards can be divided into the following main categories:

Incentive-type bonuses are usually provided directly by the remuneration system and the format of its payment is mandatory indicated in the employment contract or other regulations.

Incentive bonuses are carried out outside the wage system. But at the same time, it must also be subject to personal income tax, the employer must pay appropriate contributions in favor of various kinds of funds.

A very important point directly related to premiums is personal income tax - income tax individuals.

It must be paid by all individuals who are officially employed, as well as being tax residents of the Russian Federation.

The amount of this tax is 13%, it is transferred to the state budget by the employer, who is the tax agent for his employee.

The bonus system must necessarily include the following main elements:

• indicators - grounds for paying bonuses;
• bonus conditions;
• the amount of the premium;
• list of persons to whom the premium is paid;
• frequency of payments;
• grounds for the award.

All these points must be necessarily reflected directly in the intra-organizational regulations.

Whether the premium is included in the calculation of vacation pay, read here.

At the same time, the calculation of the quarterly bonus for the time actually worked must always be carried out in advance.

To whom is issued

A bonus, on the basis of the Labor Code of the Russian Federation, can be issued to any employee who falls into a certain category on the basis of signs that are indicated in the legislation or internal acts of the employer.

Today, we can single out the following reasons for making payments to your employees:

• for excellent performance - the company must have descriptions this concept the documents;
• at the end of any amount of work or a year;
• per continuous experience work.

At the same time, the concepts outlined above are rather vague. It is advisable for the employer to follow some important recommendations:

The amount of the bonus payment can be set as a fixed amount or as a percentage of any important indicator- for example, the income received by the enterprise.

Legal grounds

You should, if possible, study in as much detail as possible the legal basis implying the payment of a bonus. And again, this should be done by both the employee and his employer.

The formula for calculating this payment is as follows:

At the same time, such an indicator as the amount of processed time in days is necessarily taken from the time sheet.

The payment of this premium specific type is defined as follows:

Main normative document, which the employer must be guided by when making the calculation, is Article No. 191 of the Labor Code of the Russian Federation.

This payment is subject to mandatory income tax. Income code - 2,000. It is obligatory to make payments to the UST and the FSS.

When implementing accounting required to follow the following:

If possible, you should use a special program 1C. In this way, many mistakes can be avoided.

If quarterly

A quarterly bonus, unlike a similar payment for hours already worked, does not have a clear calculation algorithm.

Therefore, each organization independently draws up a formula for calculating such an incentive.

At the same time, the current legislation contains clear recommendations regarding the establishment of the amount of premiums:

• be sure to take into account the contribution to the result made by each employee;
• the amount of the payment must be justified in economic terms.

I can pay bonuses of this type for the following indicators:

If necessary, the employer can establish a differentiated way of paying bonuses, depending on some important indicator.

It can be the amount of time worked in a particular organization, productivity, or something else.

Usually, the quarterly bonus is accrued to the employee by the employer in the last month of the reporting period (quarter).

One of the most commonly used and easiest way to calculate the premium of this type- As a percentage of salary.

The act of calculating the premium to the buyer

It is allowed to pay some premium to the buyer by the seller for any specific actions.

At the same time, as a bonus in this situation, the following is usually provided free of charge:

The basis for calculating the amount of the premium to the buyer is a special act. It is an internal document of the organization with which the buyer works and is formed in each case individually by the management of a particular organization.

Example

In order to avoid various kinds of difficulties and problems in the implementation of this type of calculation, it is best to first familiarize yourself with a correctly compiled sample.

Example. The salary of an employee of the company "SM" Ivanov Ivan Ivanovich for a month of work is 30 thousand rubles.

Within the organization, there is a special provision regarding the bonus payment to an employee with a quarterly bonus in the amount of 80% of the salary. For the I quarter, Ivanov I.I. worked 47 working days, while the schedule was 57 days.

In a specific case, the following method was used to calculate the amount of a quarterly bonus for an employee:

At the same time, this amount is subject to mandatory personal income tax in the amount of 13%. Rates in various state funds are charged in the same way as for regular wages.

Whether the district coefficient for the premium is calculated, read here.

Is it possible to reprimand and deprive the award at the same time, see here.

An example of calculating bonuses for employees is common, but payments can be calculated in this way in any organization - if internal regulations allow it and this procedure does not contradict Article No. 191 of the Labor Code of the Russian Federation.

Annual bonus when calculating average earnings in 2017

According to the law, the bonus is part of the salary. That is why it is necessarily used when calculating its average value.

But it is important to remember that this is allowed only in relation to bonuses that are calculated and paid on the basis of the conditions indicated in the letter of Rostrud No. 317-6-1 of February 13, 2007.

According to this provision, the criteria for accounting for the premium on average earnings are as follows:

• this payment is provided for by the wage system;
• funds were accrued for the past year;
• the reason for the payment is labor achievements.

The correct calculation of bonuses to employees is a guarantee of good relations with them and the absence of problems with tax and labor inspectorates.

That is why the employer should study the current legislation well.

The correct wording of employee bonuses: for what can an employee be rewarded? List of grounds for payment

Wage has always been the most controversial topic. After all, if wages are considered a fixed indicator, then the payment of bonuses can only be in cases provided for in the document defining labor Relations at this enterprise. Moreover, the amount of encouragement and the conditions for its receipt are set independently by the employer. Therefore, the bonus procedure itself causes quite a lot of controversy, both among accountants and the employees themselves.

Regulations for issuing an employee bonus

Relations between employers and their employees are regulated by articles in the Labor Code of the Russian Federation. It is the provisions of this document that are the basis for the work of all enterprises in the territory of the Russian Federation.

Therefore, according to the current legislation of the Russian Federation:

• the bonus is paid to employees, if there are grounds prescribed in the document fixing the labor relations between the employer and the employee, that is, a collective or labor contract. Therefore, it cannot be considered a mandatory payment for the work of an employee, as defined in Art. 191 of the Labor Code of the Russian Federation;
• the bonus is considered an integral part of wages, which is indicated in Art. 129 of the Labor Code of the Russian Federation;
• the procedure for calculating bonuses and the conditions for the payment of incentives themselves are prescribed in Art. 135 of the Labor Code of the Russian Federation. This provision provides for the right of the employer to independently determine both the amount of encouragement and bonus indicators;
• deprivation of an employee of bonuses is considered in Art. 193 of the Labor Code of the Russian Federation. According to the provisions of this article, an employee cannot be deprived of bonuses if the company recorded the fact of a disciplinary violation by this employee;
• issues related to the taxation of bonuses are regulated tax code, and established in Art. 255 of the Tax Code of the Russian Federation.

Why do they give an additional payment to the base accruals?

The amount of the bonus, as well as the grounds for its payment, is established by the employer independently, or in agreement with the representative of the labor collective. The enterprise may have established its own reward system, depending on the type of activity, the profitability of the company and even the attitude of the head to the encouragement of his employees.

The actions of employees for which it is best to pay them bonuses, and the reasons for encouraging, not directly related to the success of employees:

1. The bonus is given for hours worked. This type of bonus is accrued to employees if they have worked for a whole month without sick days or without days off at their own expense;
2. can be rewarded for a job well done. This type of bonus is used not only as an encouragement, but also is a kind of incentive for work in the future;
3. bonuses accrued in connection with holidays and solemn dates.

Why might they refuse?

The accrual of bonuses most often depends on the quality of the employee’s work, his contribution to manufacturing process or themselves professional achievements. Each company sets its own criteria and bonus indicators. But in any case, the employer determines the need to pay a bonus based only on the results of the employee's work.

Based on this, it must be said that it is impossible to reward an employee only for the fact that he has higher education or a particular speciality.

Grounds for employee remuneration

The grounds that can be indicated in the provision on bonuses can be indicators:

• for the implementation of the work plan;
• for significant achievements in work;
• for the timely submission of reports;
• for the performance of particularly responsible work;
• for the initiative shown;
• for a job well done;
• for holding certain events;
• for advanced training.

Art. 236 of the Labor Code of the Russian Federation provides for certain liability for delayed payments.

Article 236 of the Labor Code of the Russian Federation. Liability of the employer for the delay in payment of wages and other payments due to the employee

If the employer violates the established deadline, respectively, for the payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with the payment of interest (monetary compensation) in the amount of not less than one hundred and fiftieth of the key rate in force at that time the Central Bank of the Russian Federation from the amounts not paid on time for each day of delay starting from the next day after the established payment deadline up to and including the day of actual settlement.

In case of incomplete payment of wages and (or) other payments due to the employee on time, the amount of interest (monetary compensation) is calculated from the amounts actually not paid on time.

The amount of monetary compensation paid to an employee may be increased by a collective agreement, a local regulation or an employment contract. The obligation to pay the specified monetary compensation arises regardless of the fault of the employer.

When is paper confirmation of the reasons for the promotion required?

Despite the fact that the employer himself determines the conditions and sets the amount of bonuses for his employees, he will need justification for the payment. These include:

• the relevant bonus conditions fixed in the normative act or the collective agreement;
• providing data on the implementation of the plan or the results of the work of a particular employee;
• data that the employee really worked for a full month, did not go on sick leave and did not take time off.

Moreover, I would like to note the fact that justification for the payment of bonuses is necessary only in the case of a one-time bonus. In such cases, the information is recorded in a special document called provision for awards.

But the regular incentives that are paid to employees, carried out without justification.

Incorrect wording in documents

The laws of the Russian Federation do not establish type form award document. But, despite this, there is certain information that must be written in the document. One of the main points of this document is the text itself with the grounds for rewarding an employee.

1. Payment according to the tariff for an hour of work. The number of working hours is multiplied by the rate. From the result obtained, the percentage of premium and personal income tax is calculated. In the presence of allowances and coefficients, the amount of the premium is multiplied by the corresponding rates.
2. Salary from production. Before calculating the bonus, the amount of output is calculated, and then it is multiplied by the percentage and personal income tax.
3. Fixed premium. The amount of additional payment is stipulated in the employment agreement. Its size varies only from regional coefficients.

Receiving a bonus is possible not only as an employee. So, when investing money, a risk premium is calculated. It represents the additional profit arising from the increase in the risk of the transaction. The formula for calculating the risk premium is the product of the value of a stock instrument and the current premium level for it. The premium level is expressed as a fraction.

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Calculation of bonuses to an employee in different situations

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Employee bonus payment occurs in the manner established by each employer independently, and may depend on many factors related both to the grounds for accrual and to the algorithms for calculating the bonus. Consider the most common situations of bonus accrual and questions arising from them.

Employee bonuses are calculated as follows: types and sources

The reason for paying an employee such an incentive as a bonus may be:

• achievements of a labor nature, committed both by the labor collective as a whole and personally by a specific employee;
• events that are not directly related to work activities, but caused by the intention to further encourage the employee (for example, in connection with an anniversary or holiday date).

On the grounds of the first group, the employer has the unconditional right to include bonuses in the salary structure (Article 129 of the Labor Code of the Russian Federation), and therefore take them into account as part of the payment for work, i.e., attributing the accrued bonus amounts to the expenses corresponding to the analytics, which will reduce profit base.

It is quite difficult to include bonuses accrued on the grounds of the second group in the salary. The Ministry of Finance of Russia (letter No. 03-03-06/1/14283 dated April 24, 2013) insists on accounting for expenses on them at the expense of net profit.

According to the nature of payments, bonuses can be:

• systematic (regular), accrual and payment of which is carried out in compliance with the established frequency (once a month, quarter, year or other period of time);
• one-time (irregular), accrued and paid from case to case when an appropriate reason for payment arises.

The bonuses included in the salary structure can have both types of periodicity. But among them, as a rule, systematically paid incentives prevail. Bonuses that are not related to labor achievements are usually one-time.

Despite the existence of different sources for the payment of bonuses, bonuses in any case will amount to the income of the employee. And this income will need to be subject to personal income tax in the usual manner (clause 1 of article 210 of the Tax Code of the Russian Federation) and insurance premiums (clause 1 of article 420 of the Tax Code of the Russian Federation, clause 1 of article 20.1 of the law "On Compulsory Social Insurance against Accidents ..." dated July 24, 1998 No. 125-FZ). Moreover, for the purposes of calculating income tax, expenses can include not only those contributions that are accrued on bonuses included in the salary structure, but also related to bonuses not related to labor activity(signature 49, clause 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 2, 2010 No. 03-03-06 / 1/220).

According to what document is the procedure for awarding

The employer must develop all aspects of the bonus system used by him by himself, setting them in an internal regulatory act (Article 135 of the Labor Code of the Russian Federation). This act can be created in the form of a separate document devoted only to bonus issues (provisions on bonuses, incentives, incentive payments). But it is also permissible to include the rules for calculating bonuses as an integral part in the texts of other internal documents dedicated to issues labor law:

• wage regulations;
• collective agreement;
• labor agreement.

A specially developed separate document (or part of a document devoted to labor law issues) is convenient for reflecting the bonus procedure used for most members of the labor collective. Its presence allows not to prescribe in detail the rules for calculating bonuses in the labor agreement with each of the employees, but to give in this agreement only a reference to the details of the relevant document on the procedure for bonuses. Thus, the development normative act about premiums allows you to enter detailed rules accrual of this incentive in employment contracts only with those persons whose bonuses are carried out on an individual basis.