Taking the tax award. Collections from journals Accountant Prize for the new year Employees Taxation

It would seem that is the tax prize?The legislation has long been closed. But is everything so unequivocal? And workers, and accountants, he continues to worry. Therefore, we break all the points into place.

Concept

Based on Articles 129 and 191 of the Labor Code of the Labor Code, the premium is assigned to stimulating payments. Along directly S. wages For the performance of official duties, it forms the remuneration of the employee.

Now we are talking about premiums precisely for labor successes. According to the personnel and accounting part, they are usually held as:

specific production results, production standards;
skill in the profession;
achievements in service;
making and / or embodiment of ideas that increase the efficiency of the company.

Question, what taxes are subject to a bonus employeeIn our opinion, not entirely correct from a legal point of view. The fact is that it is more correct to put it: - Ndfl? Answer: Yes, only them. But not only. In addition, except taxation of the Prize staff, it falls under insurance contributions.

Tax with award

Now we will analyze how income tax is deducted from the premium. According to the rules of the Tax Code (Art. 226), the day of receiving the premium is considered to be the day of its payment. She coincides with the date hold Ndfl. I.e employee Prize Tax You need to take on the day of its actual payout. At the same time, the mechanism that the company applies when issuing premiums, does not have a fundamental importance. Whether in cash at the enterprise's office, to the bank account (salary card).

When income tax with award Considered and retained, it needs to be transferred to the treasury. This law gives a maximum of one day. Deadline - the day after issuing a premium.

NDFLs are not subject to international, foreign and Russian premiums for outstanding achievements in various fields, which are mentioned in the Decree of the Government of the Russian Federation of 06.02.2001 No. 89. At the end of 2017, there are 77 species.

Non-supported premium: is taxed or not?

It should be noted that disputes about what premiums are not taxed (NDFL), including in arbitration courts, have not been recently recently reached from the agenda. And for the tax authorities it was a real headache.

Exception: Rule 4 thousand

Talking about is the income tax prize?, It is impossible not to mention paragraph 28 of Article 217 of the Tax Code of the Russian Federation. It follows from it that the premium in total amount 4000 rubles per year per employee does not fall under the tax (along with winnings, gifts, etc.). But to get away from NDFL, it is necessary to fulfill two more conditions:

take a premium to any significant date;
to conclude a written contract for the rule of paragraph 2 of Art. 574 Tax Code of the Russian Federation.

When making a premiums, an accountant experience and an increase in the awards are extremely important. It should clearly understand what amounts to hold as a premium, and which - for other reasons.

Benefit for profit tax

We found, whether taxes are paid from the premium and which one. Now about the pleasant side of the question.

The Tax Code on the basis of paragraph 2 of Article 255 and paragraph 4 of Article 272 allows all issued amounts of premiums to employees for labor achievements to treat labor costs. And 100% of the amount. And such expenses, as a result, reduce income tax to pay to the budget. This approach is available to persons:

on the total tax system;
"Simplifiers" with the object income minus costs.

Every citizen who is officially working in any company can receive not only salary, but also different awards. They are presented in numerous varieties. Their main appointment is the promotion of specialists for well-done work. At the same time, each employer should know what a bonus to transfer the necessary payments to the FTS in a timely manner.

Types of rewards

They can be paid by employers on different grounds. These promotions can be expressed not only in cash, but also in genuine. This is especially true for organizations specializing in the production of any important products for the population.

Awards to employees can be paid for different intervals, on the basis of which the following varieties are distinguished:

monthly encouragement is paid in strictly designated days, and payments are usually the same in size;
quarterly are calculated on the basis of enterprise activities in three months, and also takes into account the performance of each company's specialist;
annual are listed at the end of the year, and often they are so significant in size that they are called

Additionally, one-time stimulating payments should be allocated. Such awards are appointed to employees of the enterprise that distinguished themselves at work. Usually they are represented by promotions for high performance and achievements achieved. Often the companies pay such awards to any significant holidays.

Are the tax premiums? All of the above payments are part of the salary of citizens, so they are common order Ndfl is subject to the basis of Art. 209 NK.

What payments do not pay taxes?

In art. 217 NK are listed different types Promotions with which employers may not count and not pay personal income tax. Therefore, find out whether the tax premiums are subject to, only after their purpose and features are determined. NFFL is charged with payments submitted by remuneration for any significant achievements in science, culture or other important areas of activity. Such payments may be not only domestic, but also international or foreign.

Not paid tax with premiums, which are awarded to the highest officials of Russia.

Additionally, gifts are included here, which are provided to employees from the management of the enterprise, but their cost should not exceed 4 thousand rubles.

The concept of payout

All types of premiums are represented by an alternating element of employee salaries. They are calculated on the basis of certain achievements of each specialist during a specific period of time. They usually act as promotion, appointed monthly, to different holidays or on the basis of the work of the enterprise during the year.

The reason for assigning a premium is the relevant provision on the bonus adopted at the enterprise. It is represented by the company's internal documentation and is usually developed at the request of the organization's leadership. In the presence of a competently compiled document, the employer can avoid many negative consequences. Therefore, a provisional provision is required for different purposes:

lack of claims by FTS employees;
preventing disputes with full-time employees regarding the correctness of the calculation of various benefits or payments;
the ability to stimulate specialists to achieve a high result of the work.

The main rules for transfer of funds are contained in Art. 57 TC.

Conditions of payment of funds

It is important to deal with employers not only in what taxes are subject to a premium, but under what conditions it is allowed to pay to employees. These conditions refers:

If the Company's director wants to pay to the award to employees on the basis of the existing retained profitsThis question on the Federal Law No. 208 should be resolved at the meeting of the founders.
In some sectoral contracts, it provides for the payment of encouragements to citizens for long service or after production facilities will be commissioned.
Such a payment must be prescribed in the employment contract, and also be its essential condition, but its size can be changed over time, as it is subjected to indexing on a par with a salary, but the changes are allowed only in a large side on the basis of the provisions of Art. 129 TC.
If the company exists a trade union, then decisions taken regarding the transfer of additional funds to employees are accepted together with its representatives.

Based on Art. 135 TC after the accrual of payments, the accountant must compile a special certificate, and the leader of the enterprise is published. It includes all citizens who received cash payments. Based on these documents, income tax with the premium of each employee is paid.

Legislative regulation

The procedure for paying funds and paying taxes is governed by numerous articles of TC. The main provisions of this and Tax Code relating to the issue under study include:

art. 129 TC indicates that the premium acts as a way to encourage employees, so it is issued in excess of salary;
art. 144 TC contains information that the payment may act as a motivational method of personnel management;
art. 191 TC establishes that funds are paid only for labor merit;
art. 207 NK contains data on what taxes are subject to a premium;
art. 217 NK includes information that the funds received for achievements in significant areas are not subject to taxation.

Additionally, it is necessary to study the provisions of regional acts and internal documentation of each company. With a one-time premium, taxes are held or not? It depends on the appointment and features of this payment. If it is not represented by a reward for significant achievements in science or technology, the NDFL is necessarily paid from it.

Nuances of calculating and paying income tax

Almost all types of premiums are represented by the official income of citizens, so income tax is paid to them. For its calculation, on the basis of Art. 209 NK, the general order is applied.

If the company lists funds to citizens monthly, taking into account the production results of employees, then the leadership is published by an order, on the basis of which a bonus is tied to the performance of employees.

To calculate the tax, it is required to determine 13% of the amount paid. This introduces additionally award in 6-NDFL. If an accountant for any reason does not specify these information in this document, then it and the whole company will be attracted to administrative responsibility.

Payment of insurance premiums

What taxes are the premium? In most cases, it is required to pay personal income tax, but additionally companies must count and transfer insurance premiums for employees. This is due to the fact that any official transfer of funds to employees paid on the basis of an employment contract is subject to payments in different extrabudgetary funds At the request of the provisions of FZ №212.

Insurance contributions are listed even in a situation if encouraging is presented in kind. Executions are sent to PF, FSS and FOMS. The procedure is implemented on the day when the management of the company is published an order to bonuses employees. Therefore, the transfer of funds to the funds directly on the issue of promotion is a violation by the company's accountant.

If a bonus is paid, which is not required to pay income tax, then it is not listed and insurance plates.

Nuances of payment of contributions

Initially, the head of the company is published an order of bonus, which lists all employees receiving payments from the organization. Next, an accountant per month, when the funds are actually paid to citizens, calculates and deducts personal income tax and insurance premiums.

If funds are taken from retained earnings, then the D84 account is applied. If other sources are used, then D91-2 is used.

How is the tax for a single premium?

Frequently often in companies for various achievements in the process of carrying out activities are appointed to employees of one-time promotion. They also necessarily calculate and pay tax.

The amount of the premium under such conditions is subject to insurance premiums.

Such requirements refer not only to those payments that are associated with good performance indicators, but even to premiums dedicated to different festive events in the company.

Is it possible to reduce the amount of tax?

There are no information in the NC, at the expense of which it is possible to reduce the amount of taxes or insurance premiums accrued for income officially employed citizens. But the employers themselves can use some tricks.

If payment is assigned to a significant event, it can be issued as a gift from which the NDFL is not required. But the cost of such a gift may not exceed 4 thousand rubles.

In order not to transfer insurance premiums from gifts, the relationship between the company and employees should be issued through the conclusion of a civil law agreement. Such features of taxation are due to the fact that, under Art. 420 NK, revenues received by a citizen on the basis of the agreement of the GPC, on which the ownership of any property is incorporated is not subject to insurance premiums. Therefore, the employer with employees simply concludes a competent gift of donation in writing, for which the requirements of Article are taken into account. 574 GK.

Reporting rules

The company must report to the FTS for all payments listed to employees. This includes not only a salary, but also a bonus. Therefore, it turns on in accounting reporting. Firms must report to the inspection regarding the payment of salary and other payments to employees, therefore, the award is included in 6-NDFL.

Errors in calculations or documents are grounds for attracting an organization and officials to administrative or criminal liability. Employees themselves, when discovering violations, may apply to the work inspection or court.

Conclusion

Prizes are considered a certain way to encourage employees. They can be represented in monetary or natural form. At the same time, employers should understand how taxes are subject to payments. They are obliged not only to correctly calculate and hold NDFL, but also transfer insurance premiums for employees.

There are some types of premiums from which income tax is not charged. It is not required to pay it from gifts, the value of which does not exceed 4 thousand rubles. Therefore, often such nuances of taxation are used by companies to reduce

The accrual of premium promotional sums of subordinates is an ordinary practice of managers of domestic enterprises. Basically, a similar material award is charged for labor achievements, however, there is a wide range of premiums that are not directly related to the workflow, for example, a one-time premium payments on the fact of retirement.

The essence of the concepts and types of premiums

Under the premium means paying an employee in the form of additional funds for special merit. In particular, for excellent performance official duties. Such payments are considered regular. In addition to the agreed condition, the premium is also relying subordinates to a specific event (for example, a professional holiday).

The award should be paid to employees on the basis of the relevant position enshrined by the Company's regulatory act. Based on Art. 129 and art. 191 of the Labor Code of the Russian Federation, premiums may be encouraging for:

high labor achievements;
special skills associated with a specialty subject;
long service or high qualifications;
proposal and assistance in the implementation of progressive ideas, allowing to improve the production process, etc.

Despite the wide theoretical base, as well as the common practice of bonus, many are wondering if the award is subject to tax and insurance premiums.

Premium place in wages

Premium payments are not a mandatory component. wages employees. However, based on Art. 129 and art. 191 TK RF, the employer has the right to do this. The inclusion of a premium to the final earning of the subject allows:

stimulate an employee to improve the effectiveness of their working activities;
regulate the amount of income tax by increasing the cost of employee labor costs.

The award can be paid from the net profit of the enterprise if the payment is not related to labor merit, and also be costs for the company, if it is regularly paid on the fact of the labor merit of the subject. At the same time, the source of its formation does not affect the right to incorporate the award in the salary.

Even in the case when the prize is not paid as a stimulating amount when it is a single or its source, a net profit is considered, the category under consideration, nevertheless remains an employee's income.

All premium payments are accrued to employees on their bank accounts Or are issued from the cash office of the enterprise simultaneously with the salary.

Premium accrual conditions

The terms of the provision of prize to employees are governed by individual state regulatory acts, as well as local documents. The latter include: a collective agreement, the provision on the bonuses, as well as separate local papers, designed to regulate this process.

However, to accrual award, the legislator formed a number special conditionsthat B. obligatory Must be taken into account at any enterprise. In particular:

Changes in premium payments are possible only towards increasing.

On the fact of the calculations and calculations on the volume of such payment, an accountant of the enterprise is formed by the relevant certificate, and the manager publishes the order in which the list of subjects is fixed to which the premium is fixed. Also indicate additional payments.

Procedure of the taxation of the Prize

Despite the common practice of accrualing award, for many employers still remains a relevant question, is it subject to the NDFL tax award. This issue is due to the two provisions: on the one hand, a prize is always an employee's income, and the employee's income is subject to taxation. On the other hand, the premium is not direct payment.

The key rule in this issue is the first position, which claims that the premium is income. Based on Art. 209 of the Tax Code of the Russian Federation, such a tax is charged from it as NDFL, and insurance payments. In 2018, this provision is fair both for regular additional payments, and for one-time incentive accruals.

Procedure of accrual income tax On the Standard Prize. Special rule Speakers a list of conditions, according to which the incentive amount will not be taxed by NDFL.

In particular, in addition to the award for outstanding achievements in the scientific direction, the financial promotions of his company, which correspond to such parameters, are exempt from NDFL.

a bonus or a gift from the company does not reach 4000 rubles. in year. Based on the letter of the Ministry of Finance of the Russian Federation No. 03/04/06/48497 dated 09.29.2014, if encouraging exceeds the designated limit, the premium amount issued is subjected to taxation in a standard order minus four thousand;
such award is issued to employees in connection with the festive event;
based on Art. 574 of the Civil Code of the Russian Federation, a gift or other material reward of an employee was framed with gift.

Regular premium payments for achievements in professional activity Must be recorded at the disposal of the company's head regarding specific indicators of the production process.

If the accrual of the award will be governed by a collective agreement, this amount is legitimate to reduce income tax.

Based on Art. 324 of the Tax Code of the Russian Federation, when sectoral standards decide to accrue the award on the fact of the experience, the company has the right to form a separate reserve for such costs for labor.

Advantages of an employee's prize for income tax

Based on Art. 255 and Art. 272 of the Tax Code of the Russian Federation, it can be concluded that all the awards accrued to employees for achieving in work is legitimate in full on payment costs labor activity subordinates. As a result, the total amount of income tax is reduced to be transferred to the budget.

Such an approach can use such organizations:

located on general System taxation;
using a simplified tax system.

By the amount of premiums legitimately add the amount of insurance premiums paid from the funds under consideration. It is understood that contributions will also reduce the tax burden of the company.

Possible misunderstandings with employees tax Inspection Regarding the decrease in income tax, it is required to be resolved by documenting such rights. It is understood that all provisions regarding the premium and the order of its inclusion in costs should be regulated by local regulatory acts. In particular:

Thus, the taxable bonus will look like this: a cumulative prize - a bonus released from tax (4000 rubles) * tax rate (13%).

Example: According to the results of 2016, the management company "Conditional" has decided to encourage Subordinate Ivanov I.I. Such sums:

on the occasion of the anniversary of Ivanova - 6000 rubles;
on the fact of high productive performance of the Ivanov brigade during the reporting year - 9000 rubles;
for the successful implementation of technologically new equipment - 2000 rubles.

So, the process accrued NDFL It is as follows: (6000 + 9000 + 2000 - 4000) * 13% \u003d 1690 rubles.

By payment to the budget is subject to 1690 rubles. In accounting documents, the considered operation will find its reflection in three wiring. The difference of wiring is due to differences in the appointment of payments and their dependence on the production process.

Insurance premiums held with award

Any payments to subordinate working on the employment agreement are subject to insurance deductions on the basis of FZ No. 212 24.07.2009. There are also a premium to such payments, regardless of whether in material (natural) or financial form She was provided.

The deductions from the premium are carried out in the same manner as with wages. Thus, the structures in which the insurance premiums must be paid are the PFS of the Russian Federation, FSS and FOMS.

In accounting, this event is recorded not the date of publication of the order of bonuses, but the date of the actual receipt by the employee of the funds appointed by him.

Those premium amounts that legally do not fall on the taxation of NDFLs also do not fall under the investment of insurance premiums.

Taxes on a one-time employee premium

Oral prize of the employee are regulated separately, regardless of regular incentive payments. However, all one-time financial awards are also subject to taxation in the form of personal income tax and insurance deductions. This provision is enshrined in the letter of the Ministry of Finance of the Russian Federation No. 03/03/06/1/606 of 29.08.2007. This provision also regulates the conditions for the provision and taxation of the category under consideration:

the provision of one-time promotion of the subordinate is possible if this provisions are recorded in the local regulatory of the enterprise;
only payments on the basis of industrial merit are accepted to account, and not funds tied to a specific event (for example, a premium for outstanding scientific achievements);
all costs of premium promotion must be recorded in accounting.

Thus, it can be concluded that the premium is subject to taxation, in particular, accrual for the incentive amount of personal income tax and insurance premiums. The supervisor is strongly advised to familiarize themselves with the list of not subject to premium amounts.

Employees for high-quality work and experience as a promotion is issued a bonus. It can be paid once a year, monthly or quarters. The employer himself decides how often it is to stimulate workers. With wages of employees, taxes are charged, and many interesting things are subject to a bonus.

A bit of theory: Accounting concepts and types of premium

Prize - optional payment. This is a monetary reward of an employee for special merit. There are several types of rewards:

in the form of payments: in monetary terms or in the form of a gift;
by frequency of payments: one-time or for a certain period;
for purpose: for the performance of special tasks;
by the indicator: For the anniversary, for long service.

According to Article 191 of the Labor Code of the Russian Federation, premiums can be accrued for:

high qualifications;
high labor achievements;
active activities in the development of the company.

Prize and wages

The premium is not the main component of the salary of employees, although under Article 129 and 191 of the Labor Code of the Russian Federation the employer has the right to do this. Premium payments are charged on bank accounts of employees or issued along with wages. With the help of the Prize, the employer stimulates the employee to work more efficiently. Also, the premium affects the amount of income tax: it increases labor costs.

Premium accrual conditions

There are several official conditions for employee bonuses:

FZ №208.If one of the founders of the organization decided to charge the staff to the staff, he accepts this decision together with colleagues.
Article 129 of the Labor Code of the Russian Federation.Procedure of accrual monetary remuneration Must be registered in the employment contract.
Article 135 of the Labor Code of the Russian Federation. All the issues of bonuses of workers must be coordinated with the trade union, if it is in the enterprise

Procedure of the taxation of the Prize

Employers ask a question whether the NDFL premium is subject. Their doubts are justified: first, such a remuneration is always an employee's income, and income is taxed; Secondly, the premium is not a wage.

The answer to this question is in the first position: the premium is income. According to Article 209 of the Tax Code of the Russian Federation, NDFLs and insurance payments are paid from it. Calculation of income tax on reward standard. Ndfl exempted awards obtained for high achievements in scientific activity, Employee rewards in honor of the holiday and monetary remuneration not exceeding 4,000 rubles.

Why pay taxes from the employee premium

Article 255 and 272 of the Tax Code of the Russian Federation it is said that all cash remunerations accrued to employees belong to the cost of paying labor. Thus, the amount of income tax is reduced (for organizations on the basis) or single tax (for organizations on USN). To avoid misunderstanding with the tax, keep documents confirming the right to reduce tax. All related to the premium and its inclusion in costs should be regulated by regulatory acts:

In the labor contract, we register the conditions for accrualing money remuneration. Remove the amount of promotions from income tax is prohibited if this condition is not complied with (Art. 270 of the Tax Code of the Russian Federation).
In any organization there must be a "provision on employees augmentation".

Insurance premiums with award

According to FZ No. 212, payments to employees working on the basis of an employment contract are subject to insurance deductions. Executions on insurance premiums with remuneration proceeds in the same manner as with wages. Pay contributions are necessary in the FTS, FSS and FOMS.

Important!Insurance contributions are charged in the same month when the monetary remuneration was accrued.

Taxes on a one-time employee prize

All one-time monetary awards are subject to taxation in the form of insurance deductions and personal incomephoda in such cases:

the payment of a one-time premium is enshrined by internal regulatory acts;
all costs are recorded in documents;
one-time payments Associated with production.

What will happen if you do not pay taxes from the premium

In accordance with the Criminal and Tax Code for tax evasion, penalties, penalties, are possible for recovery from responsible persons (accountant, director of the organization) and blocking the settlement account of the enterprise. According to paragraph 3 of Art. 110 Tax Code of the Russian Federation in case of accidental violation tax legislation There is a penalty of 20% of the missing amount. And for the intentional violation of the law - 40% of the missing amount.

ITC, All employee premiums, regardless of whether they are paid constantly or at all, they are subject to income tax and insurance payments. Exceptions can be remuneration for special successes in science, as well as encouragement, the amount of which for the year does not exceed 4,000 rubles.

Pay taxes with award automatically in the cloud service contour. Bulkhaliya. The service will help correctly reflect the award and pay taxes from it. Use the support of our experts and work in the service for free for the first 5 days.

Stimulating payments may be part of wages, and can be decorated as additional accruals. From the standpoint of accounting, this is part of the cost of labor, the taxation of which is clearly spelled out in Tax Code RF. But is the premiums always fall under this category?

Consider the usual situation with the taxation of premium payments, as well as its nuances in cases where a certain tax risk appears in connection with stimulating payments.

What do the Tax and Labor Codes of the Russian Federation say

Labor Codeit provides for the right of monetary promotion of employees (paragraph 4, paragraph 1 of Art. 22 of the Labor Code of the Russian Federation, paragraph 1 Art. 191 of the Labor Code of the Russian Federation). Fastening the propagation mode in local documents is reflected in paragraph 2 of Art. 191 of the Labor Code of the Russian Federation, paragraph 2 of Art. 191 TK RF. Finally, the possibility of accounting for these payments as part of the remuneration for labor or other form of incentives is given in Art. 135 TK RF.

Tax law Regulates the payment of premium employees as part of the enterprise's expenses. Art. The 25 Tax Code of the Russian Federation lists the goals for which these funds can be used, and st. 225 of the Tax Code of the Russian Federation approves a decrease in this value of the taxable base.

Incremental conditions for the inclusion of spending on widespread costs:

the premium must be appointed and paid solely for achievements related to professional employee employment;
the conditions for obtaining a premium and the possibility of deposit should be clearly regulated in the Coldaging or employment contracts of employees (it is possible to refer to the Promotion Regulations in these documents), indicating the procedure for accruals and specific amounts.

If the paid bonus does not respond to these conditions, then the NK refers it to Art. 270, which speaks about the right of the employer to accrue the personnel of remuneration for achievements that are not related to the employment contract and not marked in it. At the same time, funds on their payment are taken from the wage foundation, but from targets, special purpose funds or net profits at the end of the year (letter of the Ministry of Finance of the Russian Federation of October 19, 2007 No. 03-03-06 / 1/726).

Prize relies for work, but not only

The prize is an incentive payment that is part of the remuneration for work. If the enterprise uses a premium payment system, the premium will be an integral part Earned money by an employee, regardless of how he worked. It all depends on how this situation was adjusted in the internal regulatory acts Companies: employment contracts, collective contract, specially created provision for bonuses, etc.

However, there are special types of payments carried out on an ongoing basis, for example, a remuneration paid to employees who participated in a successful project, or cash payments for any holidays. It is impossible to provide them in advance, and therefore, and regulate their regulations in local acts are also not possible.

Taxation of premiums relating to planned and unscheduled groups is significantly different, as they pass on various accounting items.

Taxes on stimulating payments

Consider the taxation of the premium first groups recognized by the NC RF part of the wage and recorded as such in the organization's local documentation.

These tools are reduced tax base Employer for income tax. The employer also has the right (not a duty!) Apply regressive rates on the ESN to these payments (Unified Social Tax).

From the point of view of the employee, the premium is income, therefore it is subject to binding nDFL Cover. There are several exceptions when payments in favor of the employee will not enter the tax base of personal income tax:

the employee received an international premium;
prize is appointed for special achievements;
the prize was awarded to the employee with senior officials;
the amount of payment is less than 4000 rubles. per year (then she is regarded not as a premium, but as a gift - Art. 217 of the Tax Code of the Russian Federation).

In addition, with profits, as from part of income are charged mandatory deductions in Pension Fund, FSS and FOMS. Profits included in the Exception Group, that is, exempt from income tax is not considered the base and to pay insurance contributions.

NOTE! Registration accounting documents It is not dated to the day of charges of premium on documents, and in the afternoon, when the funds are issued an employee in hand.

Taxes on premiums not provided for by local acts of the organization

The second payment group that can accrue employees includes one-time bonuses that are not provided for by the Promotion Regulations or the Coldagogue (employment contract). it essential conditionwhich allows you to include awards to work costs and reduce the tax base of the employer. If it is not respected, then the payment falls under a fundamentally different tax system.

This type of bonuses is appointed on the basis of the order (order) of the manual, with which in the usual order, it is necessary to familiarize themselves under the involvement of employees named in it.

Accounting reflection of these payments will be different depending on the source of funds for their accrual:

costs in ordinary species activities;
other expenses.

And if you regulate these payments?

To reduce the tax base, entrepreneurs can take into account irregular payments in local acts. For example, in the documents, you can specify regular payments to employees of bonuses by March 8 or the New Year, to achieve the anniversary date, etc. Such premiums cannot be called production, but with a certain "favor" of tax authorities, you can justify them as stimulating.

Even in such a situation, NDFL and mandatory insurance premiums are charged on the sum of these payments.

Nevertheless, legally, one-time premiums appointed not for labor indicators cannot be included in profit costs, therefore the risk of a judicial dispute with tax authorities with an unknown outcome is not excluded.

Council to the employer. To avoid tax risk, the maximum number of payments to employees should be regulated as payment for labor, justifying this in the work (collective) contract and / or the provision on the bonuses. It is possible to include in these documents a convenient wording "The employer reserves the right to encourage the employee at its discretion."

Can an employer aughing himself?

The appointment of premiums to the highest management is special. The promotion of senior managers can only be carried out by business owners, since it is, in the end, it belongs to net profit. In all other situations, sign an order about their own bonuses is not the right. Otherwise, such an incident will be a reason for the tax proceedings with almost inevitable recognition of such monetary wiring As unreasonable tax benefit.

What you need to do to minimize tax risks on premiums

So, we will summarize the taxation of premium payments to employees.

Payments that are manufacturing in nature are justified local acts Enterprises.
One-time bonuses can be envisaged or not provided for in the regulatory documentation.
And production, and one-time payments are subject to NDFL and insurance premiums (except for cases recognized by law of exceptions).
Production premiums reduce the tax base of an employer for income tax, and one-time - no.
To protect yourself from tax risks, the employer should:
- carefully develop a provision on the bonus or register a mechanism for accrualing premiums in the Coldaging (employment contracts);
- try maximum amount additional payments to employees to substantiate as a premium for labor;
- take care of proper documentary premiums (compliance with designated premium criteria, their transparency and unambiguousness of interpretation, registration of one-time promotion by order, financial validity, correct accounting wiring etc.).