Unified form t 11a sample filling. Employee bonus notice. Regulations on bonuses

Many commercial companies have pay and bonus regulations, according to which the monthly payments (100%) due to each employee consist of an official salary (50-80%) and a bonus (20-50%) calculated according to certain indicators. At the same time, monthly incentive orders for all employees in form N T-11a, as a rule, do not have their signatures in column 6, or this column is generally removed either due to the requirement established by the employer not to disclose information about the amount of wages to third parties, or because for the fact that there are many employees in the company and they work in different places, therefore it is difficult to collect signatures. As a result, monthly bonuses are often issued by order in a self-developed form, indicating the basis for bonuses, the names of employees and the amount of bonuses due to them (without the column "I am familiar with the order. Personal signature of the employee"). Let's consider how such registration of the payment of bonuses will affect the tax obligations of the employer for income tax and how to avoid tax risks.

Understanding Form N T-11a

According to #M12293 0 901765862 0 0 0 0 0 0 0 345506550 Art. 255 of the Tax Code of the Russian Federation #S, the taxpayer's labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these workers, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

According to paragraphs. 1 and 2 #M12293 1 901765862 0 0 0 0 0 0 0 345506550 Art. 255 of the Tax Code of the Russian Federation #S, labor costs include, in particular:

Amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration adopted by the taxpayer;

Incentive accruals, incl. bonuses for production results, bonuses to tariff rates and salaries for professional skills, high achievements in work and other similar indicators.

Within the meaning of these norms #M12291 901714421 of the Tax Code of the Russian Federation#S, labor costs are only those cash payments that are provided for by the legislation of the Russian Federation, labor legislation, labor agreements (contracts) and (or) collective agreements.

Moreover, these payments should be made for the performance of official functions by the employee ( official duties), i.e. for labor, and the bearing of such expenses is the obligation of the employer in accordance with labor legislation ( #M12293 2 902274037 1390653127 116690315 3985471646 3079987330 3154 77 731286757 2422330783 letter of the Federal Tax Service of Russia dated 04/01/2011 N KE-4-3 / 5165 # S).

At the same time, in accordance with #M12293 3 901765862 0 0 0 0 0 0 0 346030839 paragraph 21 of Art. 270 of the Tax Code of the Russian Federation #S for the purposes of taxation of profits, expenses for any types of remuneration provided to management or employees in addition to remuneration paid on the basis of employment agreements (contracts) are not taken into account.

In addition, by general rule according to #M12293 4 901765862 0 0 0 0 0 0 0 345899774 paragraph 1 of Art. 252 of the Tax Code of the Russian Federation #S expenses taken into account for the purposes of taxation of profits are recognized as reasonable and documented expenses (and in cases provided for #M12293 5 901765862 0 0 0 0 0 0 0 346424062 Art. 265 of the Tax Code of the Russian Federation #S, losses) incurred (incurred) by the taxpayer, provided they are connected with the taxpayer's activities aimed at generating income.

Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business practices applicable in a foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming the costs incurred. expenses (incl. customs declaration, business trip order, travel documents, report on the work performed in accordance with the contract).

Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

According to #M12293 6 9032598 0 0 0 0 0 0 0 249430669 paragraph 1 of Art. 9 federal law dated 21.11.1996 N 129-FZ "On Accounting" #S all business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents, on the basis of which accounting is maintained, which should ensure the formation of complete and reliable information about the activities of the organization and its property status.

#M12293 7 9032598 0 0 0 0 0 0 0 249365132 Paragraph 2 of Art. 9 of Law N 129-FZ # S, it is determined that primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation (if the corresponding form is provided for in these albums).

According to #M12293 8 901765862 0 0 0 0 0 0 0 395379488 Art. 313 of the Tax Code of the Russian Federation #S, taxpayers calculate the tax base at the end of each reporting (tax) period based on tax accounting data, which are formed, incl. based on primary records.

To document labor costs for the purpose of taxing profits, an order to encourage employees must be drawn up in the unified form N T-11a (letter of the Ministry of Finance of Russia dated May 22, 2007 N 03-03-06 / 1/288, letters of the Federal Tax Service of Russia for the city of Moscow dated April 25, 2011 N 16-15 / [email protected], from 24.11.2010 N 16-15/ [email protected], dated 13.04.2007 N 20-12/034132).

Taking into account the above norms, in order to account for the amount of bonuses as part of labor costs for profit tax purposes, it is necessary (letter of the Federal Tax Service of Russia # M12291 902274037 of 04/01/2011 N KE-4-3 / 5165 # S):

Availability of documents confirming the ratio of payments in the form of bonuses to the remuneration system in the organization. To do this, payments must be established in labor contracts with employees or labor contracts must contain a reference to a local normative act regulating the obligations of the employer in terms of remuneration and (or) stimulation of the work of employees. At the same time, the remuneration relationship can be considered established if the terms of the employment contract or local regulations, the amount of payments due to the employee can be unambiguously determined from the agreed conditions. In other words, the set of documents that determine the obligation of the employer to pay and stimulate labor should clearly define the system of relations for the payment of bonuses for work, i.e. an unambiguous procedure for calculating bonuses that are mandatory for payment by the employer, which are based on specific indicators for assessing the work of employees (working time, volume of work, quality of work (if it is possible to formalize it), other indicators characterizing the results of work). Otherwise, if the terms of employment contracts or local regulations do not allow you to unambiguously determine the amount due to the employee based on the amount achieved by him (or labor collective) indicators of labor assessment, then the rights and obligations of the employee and the employer in this part should be considered unestablished;

Documents confirming the achievement by employees of specific indicators of labor assessment (actual hours worked, the amount of material assets created by labor, the amount of income received with the involvement of labor, etc.);

Primary documents on the accrual of specific amounts of payments in favor of employees under the current remuneration system in the organization, drawn up in accordance with the law.

Unified form N T-11a "Order (instruction) on the promotion of employees" approved. Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1 (hereinafter referred to as Resolution of the State Statistics Committee of Russia N 1). This form, like form N T-11, is mandatory for use by all organizations, except budget institutions(part 2 of the resolution of the State Statistics Committee of Russia N 1).

Instructions for the use and filling out forms of primary accounting documentation for accounting for labor and its payment, approved. Decree of the Goskomstat of Russia N 1 provides that the order (order) on the encouragement of employees (form N T-11a) is used to draw up and account for incentives for success in work.

Order (instruction) on the promotion of employees (form N T-11a), which has all the details listed in paragraph 2 of Art. 9 of Law N 129-FZ, in the absence of a record of familiarization of employees with the order, it can be accepted as documentary evidence of expenses incurred in order to calculate income tax.

It is compiled on the basis of the presentation of the head of the structural unit of the organization in which the employee works.

Signed by the head of the organization or a person authorized by him, declared to the employee (s) against receipt. Based on the order (instruction), an appropriate entry is made in the employee's personal card (form N T-2 or N T-2GS (MS)) and work book worker.

Thus, in order to document labor costs for the purpose of taxing profits, an order to encourage employees must be drawn up in the unified form N T-11a (letter of the Ministry of Finance of Russia dated 05.22.2007 N 03-03-06 / 1/288, letters of the Federal Tax Service of Russia in Moscow dated April 25, 2011 N 16-15 / [email protected], from 24.11.2010 N 16-15/ [email protected], dated 13.04.2007 N 20-12/034132).

An arbitrary form of an order on encouragement is not allowed (letter of the Federal Tax Service of Russia for Moscow dated December 27, 2007 N 20-12 / 124747).

At the same time, column 6 "The employee is familiar with the order (instruction). Personal signature of the employee" of form N T-11a is mandatory, because. this is provided for by the Decree of the State Statistics Committee of Russia N 1 (see letter of the Federal Tax Service of Russia for Moscow dated November 24, 2010 N 16-15 / [email protected]).

By the way, filling out column 6 of form N T-11a will be checked not only by the tax authorities, but also by the inspectors of the State Inspectorate, who evaluate how the employer complies with labor laws.

# M12291 901807664 The Labor Code of the Russian Federation # S does not directly provide for bringing the order on encouragement to the employee against receipt. But the unified forms N T-11a, T-11 contain a special column in which the employee (s) puts a signature indicating familiarization with the order.

Therefore, the employer is obliged to familiarize the employees with the order on promotion against signature. After all, it is the mark on familiarization with the order on encouragement that serves as a written confirmation of the fact that this document has been brought to the attention of the bonus workers. Lack of documentary confirmation of the fact that employees are familiar with this document may result in an administrative fine for officials company (head of the company, chief accountant, head of the personnel department) in the amount of 1,000 to 5,000 rubles, and for the company itself - from 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days ( #M12293 0 901807667 0 0 0 0 0 0 0 295043771 paragraph 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation # S).

In addition to the fact that the rules of the internal work schedule, the regulation on remuneration and bonuses of the company may provide for the employees of the accounting department or the personnel department to bring the content of the order (instruction) on promotion to the attention of the entire team.

Note that the position of the Moscow tax authorities on the issue of filling in column 6 of form N T-11a is extremely inconsistent and previously they held a completely different point of view. So, in the letter of the Federal Tax Service of Russia dated December 27, 2007 N 20-12 / 124747, the following explanation was given: considering that the unified form N T-11a, intended for processing employee incentives, is the primary document for accounting for accrued labor costs in the form of bonuses for production results, the payment of which is provided for by employment contracts, it must be completed in the manner established by the Decree of the State Statistics Committee of Russia N 1, including the mandatory completion of column 6 "The employee is familiar with the order (instruction). Personal signature of the employee." At the same time, the mandatory details of primary documents accepted for income tax purposes include the details specified in #M12293 1 9032598 0 0 0 0 0 0 0 249365132 paragraph 2 of Art. 9 of Law N 129-FZ # S.

Therefore, the order (instruction) on the promotion of employees (form N T-11a), which has all the details listed in #M12293 2 9032598 0 0 0 0 0 0 0 249365132 paragraph 2 of Art. 9 of Law N 129-FZ # S, in the absence of a record of familiarization of employees with the order, it can be accepted as documentary evidence of expenses incurred in order to calculate income tax.

We also note that some arbitration courts recognize the position of the tax authorities as untenable in terms of the inconsistency of orders for bonuses with unified forms N T-11a, T-11, approved. Decree of the State Statistics Committee of Russia N 1, considering that these forms are not intended for ordinary bonuses, but for special encouragement, which is recorded in the work book and personal card of the employee. In support of this position, the judges refer to the resolution of the State Statistics Committee of Russia N 1, which, regarding the application of these forms, states that they are signed by the head of the organization or a person authorized by him, declared to the employee (s) against receipt.

Based on the order (instruction), an appropriate entry is made in the employee's personal card (form N T-2 or N T-2GS (MS)) and the work book of the employee. Therefore, the judges explain that if the company does not regard a specific bonus as a special incentive and does not make entries in work books and personal cards of employees, then it is not required to fill out forms N T-11a, T-11 (see the decision of the Ninth Arbitration Court of Appeal dated 06.11. 2009 N 09AP-15238 / 2009-AK in case N A40-47225 / 09-129-263, decision of the Moscow Arbitration Court dated July 2, 2009 in case N A40-47225 / 09-129-263).

It turns out that, according to the judges, forms N T-11a, T-11 should be issued only bonuses outside the remuneration system (one-time and not related to labor achievements).

As follows from the Guidelines for the application and filling out the forms of primary accounting documentation for accounting for labor and its payment, given in the resolution of the State Statistics Committee of Russia N 1, forms N T-11a, T-11 are used to draw up and record rewards for success in work.

At the same time, there are no reservations in this document that these forms are used for special incentives, and not for the usual bonuses provided for by the remuneration system or paid on a regular basis.

According to clause 25 of the Rules for the maintenance and storage of work books, the production of work book forms and the provision of employers with them, approved. # M12291 901858904 by Decree of the Government of the Russian Federation of 04/16/2003 N 225 # S, entries on bonuses provided for by the wage system or paid on a regular basis are not entered into work books.

In the personal cards of the employee in section VII "Awards (incentives), honorary titles"Form N T-2 and section VIII "State and departmental awards, honorary titles" of form N T-2GS (MS) are entered information about the incentives provided for #M12293 3 901807664 0 0 0 0 0 0 0 296420040 Part 1 Art. 191 of the Labor Code of the Russian Federation #S (declaration of gratitude, issuance of a bonus, awarding a valuable gift, a certificate of honor, presentation to the title of the best in the profession), information on other types of incentives for employees for work determined by a collective agreement or internal labor regulations, charters and regulations on discipline , as well as state awards, which employees were awarded for special labor services to society and the state ( #M12293 4 901807664 0 0 0 0 0 0 0 296420040 Part 2 Art. 191 of the Labor Code of the Russian Federation # S).

Within the meaning of #M12293 5 901807664 0 0 0 0 0 0 0 296420040 Part 1 Art. 191 of the Labor Code of the Russian Federation #S, the bonus is an incentive payment related to the conscientious performance of labor duties by employees.

Mentioning in #M12293 6 901807664 0 0 0 0 0 0 0 296420040 Part 1 Art. 191 of the Labor Code of the Russian Federation #S on the possibility of encouraging an employee, incl. in the form of a bonus, the legislator for such cases did not provide for the investment of the will of the employer in any particular type of bonus (special bonus or bonus only within the framework of the wage system). On the contrary, in #M12293 7 901807664 0 0 0 0 0 0 0 294978234 Part 2 Art. 135 of the Labor Code of the Russian Federation #S it is said that wage systems, including sizes tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, incl. for work in conditions that deviate from normal, systems of additional payments and bonuses of a stimulating nature and bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law.

Therefore, based on a systematic interpretation of the norms #M12293 8 901807664 0 0 0 0 0 0 0 296420040 Part 1 Art. 191#S , #M12293 9 901807664 0 0 0 0 0 0 0 294978234 Part 2 Art. 135 of the Labor Code of the Russian Federation # S, we can conclude that when filling out information about incentives with cash bonuses in the personal cards of employees, you need to indicate any types of bonuses accepted by this employer. But in practice, in section VII of form N T-2 and in section VIII of form N T-2GS (MS), only those incentives and awards are recorded, information about which is subject to entry in the work book of the employee.

But there is no direct indication of such filling in of information on the encouragement of employees in forms N T-2, T-2GS (MS) in the Instructions for the Application and Filling Out of Forms of Primary Records for Recording Labor and Its Remuneration, approved. Decree of the State Statistics Committee of Russia N 1.

Analysis of the above norms labor law and the Decree of the State Statistics Committee of Russia N 1, which regulates the procedure for filling out forms N T-11a, T-11, allows us to conclude that these forms are mandatory for use and filling out for any types of bonuses, both provided for by the remuneration system, and for bonuses outside this system.

Note!

The position according to which the issuance of bonuses to employees provided for by the company's remuneration system (Regulations on remuneration and bonuses, collective and (or) employment contracts) or paid on a regular basis does not have to be formalized by issuing orders in unified forms N T-11a and T -11 is controversial and may lead to tax disputes with inspectors from the Federal Tax Service.

Given the above, in order to reduce tax risks, we recommend documenting labor costs for profit tax purposes:

Make payment of premiums unified form N T-11a "Order (order) on the promotion of employees" ( #M12293 0 9032598 0 0 0 0 0 0 0 249365132 paragraph 2 of Art. 9 of Law N 129-FZ # S, paragraph 1 #M12293 1 901765862 0 0 0 0 0 0 0 345834237 Art. 252#S, Art. #M12293 2 901765862 0 0 0 0 0 0 0 395379488 313 of the Tax Code of the Russian Federation) # S .

The use of a self-developed form of such an order may lead to a dispute with inspectors from the Federal Tax Service Inspectorate (see Resolution of the Federal Antimonopoly Service of the Moscow District dated February 17, 2010 N KA-A40 / 368-10 in case N A40-47225 / 09-129-263);

Fill in column 6 of form N T-11a (taking into account the position of the tax authorities set out in the letter of the Federal Tax Service of Russia for Moscow dated November 24, 2010 N 16-15 / [email protected]).

Example

Alfa LLC pays its employees monthly bonuses on a monthly basis, provided for by the Company's remuneration system and labor contracts with employees.

Thus, the Regulations on remuneration and material incentives of Alfa LLC established that in order to stimulate the productivity of employees, monthly bonuses are paid in the amount of 30% of the official salary of each employee for the implementation of monthly plans for the total amount of payments received and shipments made, the total cost of work performed for after-sales service and warehousing, the total cost of delivered and assembled goods. All employees of the company are familiarized with this document against signature ( #M12293 3 901807664 0 0 0 0 0 0 0 249299596 Art. 22 of the Labor Code of the Russian Federation#S ).

The basis for paying bonuses in accordance with this Regulation is the fulfillment of a specific list of calculated indicators given in this document, and submission for promotion from the commercial director based on operational data provided by the accounting department on a monthly basis.

In employment contracts with employees, a reference is made to this Regulation (letters of the Ministry of Finance of Russia dated September 22, 2010 N 03-03-06 / 1/606, dated February 26, 2010 N 03-03-06 / 1/92, the Federal Tax Service of Russia dated 04/01/2011N KE-4-3/5165).

According to the approved workflow schedule of Alfa LLC, the payment of monthly bonuses provided for by the wage system is drawn up in form N T-11a.

The payment of the monthly bonus based on the results of the work of Alfa LLC for October 2011 was formalized by the following documents (see Fig. 1, 2).

Picture 1.

Figure 2.

How to avoid public access to information about paid bonuses?

As noted above, the need to fill out column 6 in Form N T-11a leads to the fact that information on the size of bonuses becomes publicly available, which is far from always desirable for the employer. Therefore, many employers introduce trade secrets regarding the wages of employees.

In practice, this implies non-disclosure by the employee of information about the amount of salary to third parties, as well as the obligation of the employee not to show interest in the earnings of his colleagues. In particular, such conditions may be specified:

Or as one of the obligations of the employee in the employment contract;

Either in separate agreement on non-disclosure of information, in which "information about the remuneration received by the company's employees" is classified as a trade secret;

Or in the local regulatory act of the employer (for example, in the Internal Labor Regulations, the Code of Conduct, the Regulation on Remuneration, the Regulation on the Company's Trade Secrets, etc.).

Let's see how justified such actions are.

According to part 1 #M12293 0 901904607 0 0 0 0 0 0 0 206897754 Art. 3 of the Federal Law of July 29, 2004 N 98-FZ "On Trade Secrets" # S (hereinafter - #M12293 1 901904607 0 0 0 0 0 0 0 206504532 Law N 98-FZ #S) trade secret - a regime of confidentiality of information that allows its owner, under existing or possible circumstances, to increase income, avoid unjustified expenses, maintain a position in the market for goods, works, services, or obtain other commercial benefits. The trade secret regime cannot be established by persons exercising entrepreneurial activity, in a relationship:

Information about the wage system #M12293 2 901904607 0 0 0 0 0 0 0 248971911 Part 5 Art. 5 of Law N 98-FZ # S);

Information on the remuneration of employees of non-profit organizations ( #M12293 3 901904607 0 0 0 0 0 0 0 248971911 Part 9 of Art. 5 of Law N 98-FZ # S).

At the same time, "information on the system of remuneration" and "information on remuneration" are not identical concepts. Such a conclusion can be drawn from the provisions of Part 2 #M12293 4 901807664 0 0 0 0 0 0 0 249496204 Art. 41#S , #M12293 5 901807664 0 0 0 0 0 0 0 294978234 Part 1, 2 Art. 135#S , #M12293 6 901807664 0 0 0 0 0 0 0 295764674 Art. 143 Labor Code RF#S . And their main difference lies in the fact that the amount of remuneration is personalized, since it is determined in relation to each individual employee and established by an employment contract, while the remuneration system established by the employer is not personalized and includes the sizes of tariff rates, salaries and official positions. salaries, systems of additional payments and bonuses, etc.

# M12291 9039120 by Decree of the President of the Russian Federation of 03/06/1997 N 188 # S (as amended by # M12291 901948309 of Decree of the President of the Russian Federation of 09/23/2005 N 1111 # S) information about the facts, events and circumstances of the private life of a citizen, allowing to identify his personality (personal data), with the exception of information to be disseminated in the media in cases established by federal laws (which, of course, include income received by a citizen), are included in the List of confidential information, the distribution of which is not allowed. However, this List was approved in order to further improve the procedure for the publication and entry into force of acts of the President of the Russian Federation, the Government of the Russian Federation and regulatory legal acts of federal executive bodies.

In accordance with part 1 #M12293 7 901990046 0 0 0 0 0 0 0 206897754 Art. 3 of the Federal Law of July 27, 2006 N 152-FZ "On Personal Data" # S (hereinafter - #M12293 8 901990046 0 0 0 0 0 0 0 206504532 Law N 152-FZ # S) personal data - any information relating to a directly or indirectly defined or determined to an individual(subject of personal data). In the context of the Labor Code of the Russian Federation, personal data of an employee is information that an employer needs in connection with labor relations and relating to a specific employee ( #M12293 9 901807664 0 0 0 0 0 0 0 294847163 Art. 85 of the Labor Code of the Russian Federation # S).

The employment contract contains the personal data of the employee - his income (size wages). Article 7 "Confidentiality of personal data" #M12293 10 901990046 0 0 0 0 0 0 0 206504532 Law N 152-FZ #S establishes that operators and other persons who have gained access to personal data are obliged not to disclose to third parties and not to distribute personal data without the consent of the subject of personal data, unless otherwise provided by federal law.

According to part 1 of the Decree of the Government of the RSFSR of December 5, 1991 N 35 "On the list of information that cannot be a commercial secret," the commercial secret of an enterprise and an entrepreneur cannot be information about the wages of employees. But, as follows from the preamble to this resolution, this by-law normative act was adopted in order to ensure the activities of the state tax service, law enforcement and regulatory authorities, as well as the prevention of abuse in the privatization process.

However Current activity commercial company, as a rule, is not associated with the privatization process, but an authorized government bodies by virtue of #M12293 11 901904607 0 0 0 0 0 0 0 249234058 Art. 6 of Law N 98-FZ #S, subject to certain requirements, information containing a trade secret may also be provided.

The analysis of the above norms allows us to draw the following conclusions:

AT non-profit organizations information on the amount of wages does not apply to information constituting a trade secret ( #M12293 12 901904607 0 0 0 0 0 0 0 248971911 Part 9 of Art. 5 of Law N 98-FZ # S);

In commercial organizations and individual entrepreneurs in relation to information about the amount of salary, at the discretion of the employer, a trade secret regime may be introduced. There are no legal restrictions in this regard.

So, if the employer commercial organization) classified information about the employee’s income as a commercial secret (in a local regulation, employment contract or non-disclosure agreement), then filling out column 6 of Form N T-11a, issued for all bonus employees, will lead to the public availability of information on accrued bonuses provided for system of remuneration for each employee. The way out of this situation may be to issue instead of form N T-11a, issued immediately for all bonus workers, form N T-11 "Order (instruction) to encourage the employee", compiled individually for each bonus employee.

In this case, each employee will familiarize himself with the individual order and will not see the amount of bonuses accrued to his colleagues. Form N T-11 is also approved by the Decree of the State Statistics Committee of Russia N 1. Of course, this option documentation monthly premiums will add a significant amount technical work accounting or personnel service (if the design of incentives is a function of the latter), especially with an average and large numbers working in the company, but it will allow, firstly, to maintain the confidentiality of such information, and, secondly, to avoid tax risks for income tax. Otherwise, you will have to prove your position in the arbitration court.

We recommend fixing the procedure for processing the payment of bonuses that you have chosen (using form N T-11a or form N T-11) in the workflow schedule adopted by the company (clause 3, article 6 of Law N 129-FZ, clause 4 PBU 1/2008 " Accounting policy of the organization", approved # M12291 902126008 by order of the Ministry of Finance of Russia dated 06.10.2008 N 106n # S).

In any case, in order not to provoke conflicts with tax authorities and labor inspection when paying bonuses, remember:

The payment of premiums should be made out only in unified forms N T-11a or N T-11 with the obligatory filling in of all the details of these forms (letter of the Federal Tax Service of Russia for Moscow dated 04.25.2011 N 16-15 / [email protected]). Column 6 "I am familiar with the order. Personal signature of the employee" of Form N T-11a must not be left blank;

None of the requisites (with the exception of the requisite "in the amount of ____ rubles ____ kopecks", which can be removed if the employee's incentive does not provide for a monetary reward), incl. line 6 "I am familiar with the order. Personal signature of the employee", from forms N N T-11 and T-11a should not be deleted, since the opposite will be considered by the inspectors from the Federal Tax Service as a direct violation of the Procedure for the use of unified forms of primary accounting documentation, approved. Decree of the State Statistics Committee of Russia #M12291 901734230 dated 03/24/1999 N 20#S; and by GIT inspectors - as a violation of labor laws;

No confidentiality regime for information regarding the income of employees established by the employer will help justify not completing column 6 of form N T-11a and avoid tax risks for income tax (clauses 1, 2, article 9 of Law N 129-FZ, clause 1 #M12293 13 901765862 0 0 0 0 0 0 0 345834237 Art. 252#S, Art. #M12293 14 901765862 0 0 0 0 0 0 0 395379488 313 of the Tax Code of the Russian Federation) # S;

Registration of awards by orders (instructions) in a independently developed and approved form, providing for all the required details, or in free form(without approval of the incentive form form) will not allow such expenses to be taken into account for profit taxation purposes (clause 2, article 9 of Law N 129-FZ, clause 1 #M12293 15 901765862 0 0 0 0 0 0 0 345834237 Art. 252#S, Art. #M12293 16 901765862 0 0 0 0 0 0 0 395379488 313 of the Tax Code of the Russian Federation, #S letter of the Federal Tax Service of Russia for Moscow dated 04.25.2011 N 16-15 / [email protected]).