The bonus is considered a payment of an incentive nature, it is included in wages along with direct remuneration for work (that is, wages in the narrow sense). Bonuses are assigned to employees if they:
- showed labor results of a certain level, exceeded the established norm for them;
- have achieved mastery in their profession;
- have achieved certain achievements in labor;
- have come up with ideas that have led to better results for the firm or have implemented them.
In addition, there are unearned bonuses that are timed to coincide with certain events in the life of an employee or the entire enterprise.
Do I need to pay personal income tax
It has been established that the amount of the premium is subject to personal income tax (PIT). The reason for this is that this type of reward:
- certainly constitutes an object of taxation;
- at the same time, in the tax code, it is not mentioned in the list of incomes for which an exemption from this tax is provided.
Likewise, premiums are required to pay insurance contributions sent by the company to extra-budgetary funds.
The tax rate on the premium is similar to its value for any other income when personal income tax is collected from them. It equals 13 percent.
Income with unearned bonus
An unearned bonus is a financial incentive that is paid to employees on a basis that is unrelated to their direct employment. Often these are certain events, in particular:
It has been established that personal income tax and insurance contributions are also collected from the unearned premium.
The same rule applies to the payment of this type of bonus when an employee leaves the organization.
Tax exemptions
The exception is prizes, Russian, other states and international, which are given in the decree of the Russian government, adopted on February 6, 2001. It mentions prizes that are awarded for significant achievements in various fields, including:
- in science and technology;
- in literature, art, culture, media and tourism;
- in education.
In 2018, this list included a total of 77 types of awards. We are talking mainly about significant awards awarded to persons who have achieved serious achievements in the designated areas.
The second exception is 4000 rubles per year for each employee, paid to him on the occasion of a certain significant event... The Tax Code establishes that a bonus in the amount of this amount paid to an employee is not subject to personal income tax, and insurance premiums are not paid from it. ... In this case, two conditions must be met:
- it is required to correctly issue the award, timed to a certain date when the issuance of this award is justified;
- draw up a donation agreement in accordance with the tax code or issue a bonus as material assistance.
This bonus can be paid to one employee no more often than once during a calendar year.
It should be noted that the qualifications of an accountant are essential for the correct payment of the premium. This specialist must correctly design this type of promotion. It is necessary that he understands when it makes sense to designate the amount as a premium, and when it should be determined in a different way.
At the same time, taking into account that the types of acceptable gifts and material assistance are not specified, the specialist has the opportunity to issue part of the payment in this way in various situations.
At the same time, the sums of bonuses assigned for significant events in excess of these 4 thousand rubles are taxed in any case. They also pay insurance contributions to off-budget funds.
Calculation procedure: example
A fairly simple procedure for calculating the tax on a premium in the event that it is a payment for which no exception has been drawn up, which is discussed in the previous part of the article. In such a case, the employee simply receives 13% less than the original premium.
Let's say Petrov A.B. - an employee of LLC "Albatross" who has achieved excellent results in work. He was awarded a prize of 20,000 rubles by the decision of the management. In this case, the tax rate will be the standard 13%.
The calculation formula will be:
VN = VP * 13% / 100%, where
ВН is the amount of the tax, and ВП is the amount of the premium.
And the calculation itself will be simple:
VN = 20,000 * 13% / 100% = 2600.
Thus, the company will need to pay 2,600 rubles to the budget. The employee himself will receive 17,400 rubles.
The calculation will be more complicated in the case when part of the amount of the premium, in accordance with the possibilities mentioned in the previous chapter of this article, will be attributed to non-taxable 4000 rubles.
Let's say Orlov I.A. - another employee of LLC Albatros, to whom the organization decided to pay a bonus also in the amount of 20,000 rubles at the end of the year. In this situation, the accountant gets the opportunity to issue 4,000 rubles as a gift to Orlov for the New Year, while the remaining 16,000 are issued as a standard bonus.
In this case, the calculation formula will be:
VN = (VP - APG) * 13% / 100%, where
PNG is a gift for the New Year.
The calculation itself will be as follows:
VN = (20,000 - 4000) * 13% / 100% = 2080.
In other words, with this option for issuing a premium of the same size, you will have to pay 2080 rubles to the budget, which is 520 rubles less than in the case when the entire premium is formalized as such without using this exception. The employee himself already receives 17,920 rubles.
Finally, employee Vasiliev V.P. has a dependent on a sick son who needs medicine. In this case, when presented to him with a premium of the same size, 20,000 rubles and when Vasilyev buys medicines in the amount of 4,000 rubles with documentary evidence of this fact the accounting department of Albatros LLC has the ability to reduce personal income tax as follows:
- designate a part of the prize in the amount of 4,000 rubles as a gift for the New Year holiday, having issued the donation of these funds;
- issue another 4000 rubles as material assistance;
- provide Vasiliev with compensation for the amount of 4,000 rubles on the basis of an order, to which documents are attached confirming the fact that he has purchased medicines.
And only from the remaining 8,000 rubles, the premium will need to transfer personal income tax to the state.
In this case, the formula will be as follows:
VN = (VP – APG – MP – K) * 13% / 100%, where
MP - material assistance, K - compensation for drug costs.
The calculation itself will become like this:
VN = (20,000 - 4000 - 4000 - 4000) * 13% / 100% = 1040 rubles.
Thus, with this registration, the amount of personal income tax will be only 1,040 rubles, that is, the employee himself will receive 18,960 rubles.
When are the payment deadlines
The legislation provides that the day of receipt of the award is the day when it was directly credited to the employee that she relied on. The same date is considered the day of withholding personal income tax. In other words, this tax is levied on the day the employee actually receives the bonus.
It should be noted that it does not matter how the employee received the award. The procedure is the same both in the case when he was given it in cash, and if he received it to his own bank account by means of a salary card. In both situations, the money comes to him minus 13% for personal income tax.
Following the calculation and deduction of the tax amount, the company is obliged to send this money to the treasury... Only a day is allotted for this operation if the employee received money in cash or was sent to him from the company's budget. In other words, in such cases, this must be done no later than on the day following the one on which the employee received the award.
If the employee's salary was transferred to his bank account, then it is necessary to pay tax to the budget of the paying company on the same day... There is no one-day delay in this case.
It should be mentioned that delay in payment of personal income tax entails a fine of 20% on the amount of tax that was required to be paid. Also, for each additional day of delay, penalties are charged from the offender.
Thus, the bonus accrued to the employee by the enterprise is subject to personal income tax at the standard rate of 13% for this fee. For this type of remuneration in the Tax Code no benefits, therefore, the general order applies for it. The exception is the awards for significant achievements indicated in the corresponding list.
Another exception is a bonus of 4,000 per employee per year, which can be issued as a gift, after which it will not be taxed. In addition, there is the opportunity to issue part of the award as financial assistance or compensation, for example, for the purchase of medicines. Providing an employee with funds, therefore, requires professionalism on the part of the accountant, who needs to properly draw up the relevant documents.
With the exception of this exemption, all types of premiums are subject to personal income tax. It is paid if it is a bonus of a labor or non-labor nature, as well as in case of payment received by an employee upon dismissal from this organization.
In this video, you will learn everything about the payment of an employee's bonus, all the subtleties of the Labor Code of the Russian Federation.
According to the current legislation for 2020, any cash bonus should be taxed on income, because it is part of the salary. However, in some cases, it is possible to legally reduce the tax. How the tax is withheld from the bonus payment is described in detail in the material.
The statement that the bonus relates to the employee's salary can be found in the Labor Code.
That is why the premium is subject to taxation. The corresponding confirmation can be found in the Tax Code.
This means that the employee receiving it actually accepts the income from which the employer must calculate and withhold 13% of personal income tax. Along with this, the company also pays insurance premiums from the premium, as well as from a regular salary (salary, other payments). For example, at the end of the quarter, a bonus payment of 50,000 rubles was received. This means that 13% of this amount must be withheld as tax, i.e. 6500 rubles. The employee is left with 43,500 rubles.
The date of receipt of this income is the date of the actual accrual of the bonus to the employee, when he received the cash on his hand. This date is important in the sense that the employer is guided by it when paying personal income tax:
- If the funds were issued in cash, then the tax is transferred no later than the same day.
- If the payment is received by an ordinary bank transfer (to a salary card), then the tax is paid no later than the day this transfer is made.
- In the case when the bonus funds are paid out of the company's revenue, the tax is paid no later than the next working day from the moment the employee received (should have received) the funds.
It is important to understand that the bonus can be paid for various reasons, including those not directly related to the employee's labor achievements, for example:
- to the anniversary date;
- for a professional holiday (including the day of the company, established by the employer himself);
- for the wedding;
- to the birth of a child;
- as a measure of material support.
However, tax legislation does not separate these cases into a separate category. Thus, Personal income tax from the bonus payment must be withheld in any case(also insurance premiums are withheld from such payments, as from the "regular" salary).
Reflection of premiums in expenses
The company always keeps records of all its expenses, including in order to correctly pay income tax. If the employer decides to issue a bonus, this also applies to the company's expenses, but not in all cases:
- If the bonus is related to the employee's labor achievements (fulfillment, overfulfillment of the plan, conscientious work, active participation in new projects, etc.), then such costs can be considered expenses. Therefore, the payment of the premium in this case, as well as the payment of insurance premiums from it, are necessarily included in the employer's expenses.
- If the payment is not directly related to labor merits (to an anniversary, another important date), then it cannot be taken into account in the company's expenses. The corresponding justification is given in the Letter of the Ministry of Finance of the Russian Federation.
The best option from the point of view of preventing claims from the inspection authorities is a clear organization of the process for paying bonuses. To do this, you can draw up the appropriate provisions on bonuses, where you can specify the grounds, size and procedure for their payment. The same points can be reflected in the individual and / or collective labor agreement.
Reflection of premiums in the 2-NDFL certificate and payroll
All employee income (including those that are paid irregularly) are reflected in the documents:
- payroll;
- certificate 2-NDFL.
The bonus is indicated in the month when the actual payment was made (and not when the corresponding decision was made). These codes are used for marking.
The date of receipt of the bonus income is the date of the salary, i.e. the last day of the corresponding month. This is exactly how the premium should be reflected in the 2-NDFL certificate.
How to legally not pay tax: 3 ways and a practical example
From the bonus itself, the tax is paid in full, even if the employee belongs to the privileged categories (mother of many children, disabled person of any group, etc.). However, in some cases, the payment to an employee may legally not be considered a bonus, but defined as:
- Financial assistance in connection with difficult life circumstances in the life of the employee and his family.
- Compensation for the cost of drugs for the employee or his family members.
- Receiving a valuable gift for a significant date.
Expert opinion
Salomatov Sergey
Real Estate Expert
The former employee of the company has retired and is currently undergoing treatment for a chronic illness. His son works in the same company, constantly fulfills the plan and treats the performance of his duties exceptionally conscientiously. The director decides to award the employee a bonus of 30,000 rubles at the end of the year.
In this case, personal income tax can be calculated not from the entire amount, but only from its part, since:
- 4000 rubles can be considered as a valuable gift for the New Year. This amount can be divided into several parts - for example, gifts for a birthday, professional holiday, etc. But the total amount for 1 calendar year should not exceed 4000 rubles.
- Financial assistance can also be up to 4000 rubles. The employer makes the decision to pay it voluntarily, depending on the specific circumstances that have occurred in the life of the employee.
- Finally, a certain part within the same amount (4000 rubles) can be used to pay for medicines. If the drugs are expensive, then the entire amount in excess of this limit is still subject to taxation.
Thus, the amount of 12,000 rubles is exempt from personal income tax, so it can only be withheld from the remaining part. those. from 18,000 rubles, i.e. 2340 p. Therefore, the employee relies on the hands of 30,000-2340 = 27660 rubles. If we consider this entire amount as a bonus for labor achievements or payment by a significant date, then personal income tax would be 13% of 30,000 rubles, i.e. 3900 rubles, and the employee would receive 26100 rubles.
A complete list of grounds for tax exemption is listed in the Tax Code (article 217). It is indicated that for each item the maximum non-taxable amount is 4,000 rubles.
It is important to understand that in these cases, the employer actually donates a certain amount to his employee. Therefore, it is necessary to draw up a donation agreement between the parties. This agreement is drawn up in any form, it is not necessary to notarize it.
Many organizations pay bonuses to their employees. As a rule, the amount of such a payment depends on the employee's salary, the duration of his work during the year, and the amount of the organization's revenue.
The Labor Code of the Russian Federation does not restrict the employer in the choice of possible types of employee incentives. Therefore, organizations have the right to independently establish the grounds, conditions, procedure for the implementation and calculation of the specified payment.
For example, an annual bonus is an incentive payment, since it is aimed at increasing employee motivation and rewarding them. Consequently, it can be taken into account in labor costs on the basis of clause 2 of article 255 of the Tax Code of the Russian Federation.
However, the following conditions must be observed:
1. Payment of bonuses at the end of the year must be provided for in the labor and (or) collective agreement (paragraph 1 of article 255 of the Tax Code of the Russian Federation). You can also fix the relevant provisions in another local normative act (for example, in the regulation on bonuses to employees), the reference to which must be contained in the indicated agreements.
2. The employer's expenses for the payment of the annual bonus must be economically justified and documented (clause 1 of article 252 of the Tax Code of the Russian Federation).
This means that the amount of the bonus should be adequate to the salary of each employee to be awarded and the real financial situation of the organization. The calculation of bonuses assigned to employees should also be available. In addition, the payment of the premium must be formalized with primary accounting documents. For this, the order (order) of the head of the organization on the incentive of the employee is applied (unified forms N T-11 and N T-11a, approved by the decree of the State Statistics Committee of Russia dated 05.01.2004 N 1 "On the approval of unified forms of primary accounting documentation for labor accounting and remuneration" ). The presence of these documents is mandatory for documentary evidence of premium expenses.
3. The bonus should not be paid out of the organization's net profit, special purpose funds or earmarked income. Payments from these sources are not taken into account for tax purposes (paragraphs 1, 22 of article 270 of the Tax Code of the Russian Federation).
If these conditions are met, the organization has the right to take into account the costs of paying annual bonuses as part of labor costs on the basis of clause 2 of article 255 of the Tax Code of the Russian Federation.
With the cash method labor costs are accounted for as expenses at the time of debt repayment by writing off funds from the taxpayer's current account, payments from the cash desk (
Every citizen officially working in a company can receive not only a salary, but also different bonuses. They come in many varieties. Their main purpose is to encourage specialists for a job well done. Moreover, each employer must know what the bonus is in order to timely transfer the necessary payments to the Federal Tax Service.
Types of incentives
They can be paid by employers on different bases. Such incentives can be expressed not only in cash, but also in kind. This is especially true for organizations specializing in the production of any goods that are significant for the population.
Bonuses to employees can be paid for different periods of time, on the basis of which the following types are distinguished:
- monthly incentives are paid on strictly appointed days, and the payments are usually the same in size;
- quarterly ones are calculated based on the performance indicators of the enterprise for three months, and the performance of each specialist of the company is also taken into account;
- annuals are listed at the end of the year, and often they are so significant in size that they are called
Additionally, one-time incentive payments should be highlighted. Such bonuses are awarded to employees of the enterprise who have distinguished themselves at work. They are usually represented by rewards for high performance or achievement. Often, companies pay such bonuses for some significant holidays.
Are premiums tax deductible? All of the above types of payments are part of the salaries of citizens, therefore, they are generally taxed with personal income tax on the basis of Art. 209 NK.
What payments are not taxed?
In Art. 217 of the Tax Code lists different types of incentives from which employers can not count on and not pay personal income tax. Therefore, it is possible to find out whether bonuses are taxed only after their purpose and features have been determined. Personal income tax is not levied on payments represented by awards for any significant achievements in science, culture or other important areas of activity. Such payments can be not only domestic, but also international or foreign.
Tax is not paid on premiums awarded to the highest officials of Russia.
Additionally, this includes gifts that are provided to employees by the management of the enterprise, but their value should not exceed 4 thousand rubles.
Payout concept
All types of bonuses are represented by a variable element of the employee's salary. They are calculated based on the specific achievements of each specialist during a specific period of time. They usually act as an incentive assigned monthly, for different holidays or based on the results of the enterprise's work throughout the year.
The basis for the appointment of a bonus is the corresponding provision on bonuses adopted at the enterprise. It is represented by the company's internal documentation and is usually developed at the request of the organization's management. With a well-drafted document, the employer can avoid many negative consequences. Therefore, a provision on bonuses for different purposes is required:
- absence of claims from employees of the Federal Tax Service;
- prevention of disputes with full-time employees regarding the correct calculation of various benefits or payments;
- the ability to stimulate specialists to achieve a high work result.
The basic rules for the transfer of funds are contained in Art. 57 TC.
Payment conditions
It is important for employers to understand not only what taxes the bonus is subject to, but also under what conditions it is allowed to pay it to employees. These conditions include:
- If the director of the company wants to pay bonuses to employees based on the available retained earnings at the end of the year, then this issue, according to Federal Law No. 208, should be decided at the meeting of founders.
- Some industry contracts provide for the payment of incentives to citizens for seniority or after production facilities are put into operation.
- Such a payment must necessarily be prescribed in the employment contract, and also be its essential condition, but its size can change over time, since it is subject to indexation along with the salary, but changes are allowed only upwards on the basis of the provisions of Art. 129 TC.
- If there is a union in the company, the decisions taken regarding the transfer of additional funds to employees are made jointly with its representatives.
Based on Art. 135 TC, after calculating payments, the accountant must draw up a special certificate, and the head of the enterprise issues an order. It includes all citizens who have received cash payments. Based on these documents, income tax is paid on the bonus of each employee.
Legislative regulation
The procedure for payment of funds and payment of taxes is regulated by numerous articles of the Labor Code. The main provisions of this and the Tax Code related to the issue under study include:
- Art. 129 of the Labor Code indicates that the bonus acts as a way of encouraging employees, therefore it is issued in excess of the salary;
- Art. 144 TC contains information that the payment can act as a motivational method of personnel management;
- Art. 191 of the Labor Code establishes that funds are paid only for labor merit;
- Art. 207 of the Tax Code contains data on what taxes the premium is subject to;
- Art. 217 of the Tax Code includes information that funds received for achievements in significant areas are not taxable.
Additionally, you should study the provisions of regional acts and internal documentation of each company. Are taxes withheld from the one-time premium or not? It depends on the purpose and characteristics of this payment. If it is not presented with an award for significant achievements in science or technology, then personal income tax must be paid from it.
Nuances of calculating and paying income tax
Almost all types of bonuses are represented by the official income of citizens, therefore, income tax must be paid on them. To calculate it, on the basis of Art. 209 of the Tax Code, the general procedure applies.
If the company transfers funds to citizens on a monthly basis, taking into account the production results of employees, then the management issues an order on the basis of which the bonus is tied to the performance indicators of employees.
To calculate the tax, it is required to determine 13% of the amount paid. In this case, an additional bonus is made in 6-NDFL. If the accountant for any reason does not indicate this information in this document, then he and the entire company will be held administratively liable.
Payment of insurance premiums
What taxes are charged on the premium? In most cases, it is required to pay personal income tax from it, but in addition, companies must calculate and transfer insurance premiums for employees. This is due to the fact that any official transfers of funds to employees paid on the basis of an employment contract are subject to payments to various off-budget funds at the request of the provisions of Federal Law No. 212.
Insurance premiums are paid even if the promotion is presented in kind. Deductions are sent to the PF, FSS and MHIF. The procedure is carried out on the day when the company's management issues an order for bonus payments to employees. Therefore, the transfer of funds to funds directly on the day the promotion is issued is a violation on the part of the company's accountant.
If a premium is paid, with which it is not required to pay income tax, then insurance payments are not transferred from it.
The nuances of paying contributions
Initially, the head of the company issues a bonus order, which lists all employees receiving payments from the organization. Further, the accountant calculates and deducts personal income tax and insurance premiums in the month when funds are actually paid to citizens.
If funds are taken from retained earnings, then account D84 is applied. If other sources are used, then D91-2 applies.
How is the tax for a one-off bonus determined?
Quite often in companies for various achievements in the process of carrying out activities, one-time incentives are assigned to employees. For them, the tax is also necessarily calculated and paid.
The amount of the premium under such conditions is subject to insurance premiums.
Such requirements apply not only to those payments that are associated with good performance indicators, but even to bonuses timed to various festive events in the company.
Can the tax be reduced?
The Tax Code does not contain any information due to which it is possible to reduce the size of taxes or insurance premiums charged on the income of officially employed citizens. But employers themselves can use some tricks.
If a payment is assigned to any significant event, then it can be issued in the form of a gift, from which it is not required to pay personal income tax. But the cost of such a gift cannot exceed 4 thousand rubles.
In order not to transfer insurance premiums from gifts, the relationship between the company and the employees should be formalized by concluding a civil law contract. Such features of taxation are due to the fact that, according to Art. 420 Tax Code, income received by a citizen on the basis of a GPC agreement, according to which the ownership of any property is transferred, are not subject to insurance premiums. Therefore, the employer with the employees simply concludes a competently written donation agreement, for which the requirements of Art. 574 CC.
Reporting rules
The company must report to the Federal Tax Service on all payments to employees. This includes not only the salary, but also the bonus. Therefore, it is included in the financial statements. Firms must report to the inspection regarding the payment of wages and other payments to employees, therefore the bonus is included in the 6-NDFL.
Errors in calculations or documents are grounds for bringing an organization and officials to administrative or criminal liability. If violations are found, employees themselves can file a complaint with the labor inspectorate or the court.
Conclusion
Bonuses are considered to be a specific way to reward employees. They can be presented in cash or in kind. At the same time, employers should be well versed in what taxes are levied on these payments. They are obliged not only to correctly calculate and withhold personal income tax, but also to transfer insurance premiums for employees.
There are some types of premiums that are not subject to income tax. It is not required to pay for gifts, the value of which does not exceed 4 thousand rubles. Therefore, companies often use such nuances of taxation to reduce
Employees are given a bonus for high-quality work and length of service as a reward. It can be paid once a year, monthly, or quarterly. The employer decides for himself how often to incentivize employees. Employee salaries are taxed, and many wonder if the bonus is taxable.
A bit of theory: accounting concepts and types of bonuses
The bonus is an optional payment. This is a monetary reward to an employee for special merit. There are several types of incentives:
- by the form of payment: in monetary terms or as a gift;
- by frequency of payments: one-time or for a certain period;
- by appointment: for performing special tasks;
- by indicator: for the anniversary, for the length of service.
According to article 191 of the Labor Code of the Russian Federation, bonuses can be accrued for:
- high qualifications;
- high labor achievements;
- active work in the development of the company.
Bonus and salary
The bonus is not the main component of the salary of employees, although according to Articles 129 and 191 of the Labor Code of the Russian Federation, the employer has the right to do this. Bonus payments are credited to the bank accounts of employees or are issued along with salaries. With the help of the bonus, the employer encourages the employee to work more efficiently. Also, the premium affects the amount of income tax: it increases labor costs.
Conditions for calculating the premium
There are several official conditions for awarding bonuses to employees:
- Federal Law No. 208. If one of the founders of the organization decided to accrue a bonus to employees, he makes this decision together with his colleagues.
- Article 129 of the Labor Code of the Russian Federation. The procedure for calculating monetary remuneration must be spelled out in the employment contract.
- Article 135 of the Labor Code of the Russian Federation. All issues of bonuses to employees must be agreed with the trade union, if there is one at the enterprise.
Procedure for taxation of the premium
Employers ask the question whether the premium is subject to personal income tax. Their doubts are justified: firstly, such remuneration is always the employee's income, and the income is taxed; secondly, the bonus is not a payment for labor.
The answer to this question lies in the first statement: the premium is income. According to article 209 of the Tax Code of the Russian Federation, personal income tax and insurance payments are paid from it. The accrual of income tax on remuneration is standard. Awards received for high achievements in scientific activity, employee remuneration in honor of the holiday and monetary remuneration not exceeding 4,000 rubles are exempted from personal income tax.
Why is it profitable to pay taxes on the employee bonus
Articles 255 and 272 of the Tax Code of the Russian Federation state that all monetary benefits accrued to employees are referred to labor costs. Thus, the amount of income tax (for organizations on OSNO) or a single tax (for organizations on the simplified tax system) is reduced. To avoid misunderstandings with the tax authorities, keep the documents confirming your eligibility for the tax reduction. Everything related to the premium and its inclusion in costs should be regulated by regulatory enactments:
- In the employment contract, write down the conditions for calculating the monetary remuneration. It is prohibited to deduct the amount of incentives from income tax if this condition is not met (Article 270 of the Tax Code of the Russian Federation).
- Any organization should have a “Regulations on employee bonuses”.
Premium premiums
According to Federal Law No. 212, payments to employees working on the basis of an employment contract are subject to insurance contributions. Deductions on insurance premiums from remuneration proceed in the same manner as with wages. You must pay contributions to the Federal Tax Service, the FSS and the MHIF.
Important! Insurance premiums are calculated in the same month when the monetary award was accrued.
Taxes on a one-time employee bonus
All one-time monetary awards are subject to taxation in the form of insurance contributions and personal income tax in such cases:
- payment of a one-time bonus is fixed by internal regulations;
- all expenses are recorded in the documents;
- one-time payments are related to production.
What happens if you do not pay taxes on the premium
In accordance with the Criminal and Tax Code, penalties, fines are provided for tax evasion, collection from responsible persons (accountant, director of the organization) and blocking of the company's current account are possible. According to paragraph 3 of Art. 110 of the Tax Code of the Russian Federation, in case of an accidental violation of tax legislation, a fine is provided in the amount of 20% of the missing amount. And for deliberate violation of the law - 40% of the missing amount.
So, all employee bonuses, regardless of whether they are paid permanently or on a one-time basis, are subject to income tax and insurance payments. Exceptions can be rewards for special achievements in science, as well as incentives, the amount of which does not exceed 4000 rubles per year.
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