How to pay bonuses under the new salary law from October 3, 2016? Officials of the Ministry of Labor of Russia tried to answer this question. Let's take a closer look at their explanations and find out in what time frame now pay employees monthly, quarterly and annual bonuses.
The timing of premium payments: the crux of the problem
From October 3, 2016, a law enters into force, which introduced the deadline for the payment of salaries - no later than 15 calendar days from the date of the end of the period for which it was charged. Cm. " ".
Explanations of the Ministry of Labor
Bonuses are part of the salary. And if you strictly follow the new wording of article 136 of the Labor Code of the Russian Federation, then you must issue bonuses accrued for the past month no later than 15 days. But what about the bonus at the end of September, which will be charged (along with the salary for October) in October, and paid in November. It turns out that workers will receive part of their wages for September (in the form of bonuses) only in November. Will this violate the new rules?
Read also Delayed wages: what to do for an employee
Letter of the Ministry of Labor dated 08.23.2016 No. 14-1 / B-800
In the Letter of the Ministry of Labor of Russia dated August 23, 2016 No. 14-1 / B-800, officials proposed the following interpretation of Article 136 of the Labor Code of the Russian Federation: a specific payment date is established by the company's internal acts no later than 15 calendar days from the end of the period in which it was charged. That is, companies have the right to pay the premium no later than the 15th day of the month, after the period "in which it was accrued."
It turns out that employers independently have the right to regulate the timing of payments of various bonuses, the calculation of which can be extended over time. For example, you can establish that the calculation and accrual of the annual bonus for 2016 occurs in March 2017, and their payment - in April 2017, together with the salary for March (up to the 15th day).
If you accrue the premium for September in October, then you have the right to issue it no later than November 15th.
Information of the Ministry of Labor dated 09.21.2016 No. b / n
On September 21, 2016, on the website of the Ministry of Labor, another clarification appeared about the new terms for the payment of bonuses.
This explanation is called "The new edition of the Labor Code does not change the rules for the payment of bonuses."
This clarification notes that the requirements for limiting the timing of payment of wages to fifteen calendar days relate to payments to the employee of accrued wages, which are made at least every half month.
Incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments) are one of the components of wages and are paid for periods other than half a month (month, quarter, year, and others).
And the main conclusion in this clarification: the timing of payment of incentive payments to employees accrued for a month, quarter, year or other period can be established by a collective agreement, a local regulatory act. So, if the regulation on bonuses establishes that the payment of bonuses to employees based on the results for a period specified by the bonus system, for example, for a month, is carried out in the month following the reporting one or a specific period for its payment is indicated, and based on the results of work for a year - in March of the next year, or the specific date of its payment is also indicated, this will not be a violation of the requirements of the Labor Code in the new edition.
Read also Transfer of salary to the card: sample application
It turns out that in this clarification, the Ministry of Labor also assures that if in the local acts it is written in which period the bonuses are accrued and issued, then there will be no violations and fines.
Bonus clause: sample
To minimize the possibility of disputes with employees and inspectors from labor inspectorates, specify in the bonus regulations in which period you accrue and issue bonuses. Moreover, it is better to prescribe terms for each type of remuneration - monthly, quarterly or annual.
Terms of accrual of premiums
Here are the possible wordings that can be included in the section "Terms of payment of bonuses" of the Regulations on bonuses:
- the monthly bonus is calculated no later than the 10th day of the month following the worked month;
- the quarterly bonus is charged no later than the 30th day of the month following the worked quarter;
- the annual bonus is calculated by the decision of the General Director of LLC Tsvetochek no later than 20 days after the approval of the annual financial statements.
Terms of payment of premiums
As for the new terms for the payment of bonuses, they can be written as follows: “LLC“ Flower ”pays monthly, quarterly and annual bonuses on the 15th day of the month following the month in which they are accrued.
In this case, you need to register the exact date of payment. After all, it is about a specific date that we are talking in the clarification of the information of the Ministry of Labor dated 09.21.2016 no.
Dates of premium payments
If the above formulations are prescribed in a local normative act (in the provision on bonuses), then there should be no problems with the payment of bonuses from October 3, 2016.
Examples.
LLC "Tsvetochek" awarded the premium for October 2016 on November 9, 2016. This bonus can be paid on December 15th.
The bonus for the 3rd quarter of 2016 was awarded on October 20. It must be paid on November 15th.
The premium for 2016 was accrued on March 16, 2017 (after the approval of the financial statements for 2016). You need to pay the bonus on April 14, 2017 (since the 15th is a day off).
Send to mail
? If so, in what cases? In this article, you will learn are premiums subject to insurance premiums, as well as what changes in the assessment of contributions took place in 2017.
Insurance premiums: by whom and in what cases they are paid
Insurance contributions for compulsory pension insurance, compulsory medical insurance, compulsory social insurance in case of temporary disability and in connection with maternity, contributions for injuries are made by persons who make payments to individuals (Article 419 of the Tax Code of the Russian Federation). A similar rule is established in relation to contributions for injuries (Art. 3, 20.1 of the Law of 24.07.1998 No. 125-FZ).
Insurance premiums are charged on wages, bonuses, vacation pay, compensations, etc. Insurance premiums are not calculated on the payments listed in Art. 422 of the Tax Code of the Russian Federation. Another list (payments not subject to contributions to the FSS of the Russian Federation for insurance against industrial accidents) contains Art. 20.2 of the Law "On Compulsory Social Insurance Against Industrial Accidents and Occupational Diseases" dated 24.07.1998 No. 125-FZ.
Is the premium subject to insurance premiums?
Insurance premiums and personal income tax are calculated from the bonuses accrued to the employee to motivate work. In Art. 420 of the Tax Code of the Russian Federation, it is determined that remunerations paid within the framework of labor relations and civil law contracts providing for the performance of work, the provision of services are included in the calculation of the basis for calculating insurance premiums.
Find out what date the premium will be charged here.
Premiums for holidays are also subject to insurance premiums, because they are not indicated in the list of amounts not subject to insurance premiums (Article 422 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 07.02.2017 No. 03-15-05 / 6368).
Officials think so. The position of the courts is different - see also "The RF Armed Forces:" Jubilee "awards are not an object of contributions."
If the employer encourages the employee by giving a monetary gift, then contributions from the value of such a gift will not be paid only if the donation is carried out under a civil contract that provides for the transfer of ownership of the property (clause 4 of article 420 of the Tax Code of the Russian Federation, clause 1 article 20.1 of the Law of 24.07.1998 No. 125-FZ).
What has changed in the collection of insurance premiums in 2017
Insurance contributions for compulsory pension insurance, compulsory health insurance, compulsory social insurance in case of temporary disability and in connection with maternity have been administered by the tax authority since 2017. This means that their payment is made not to funds, but to the IFTS. Contributions for injuries continue to be paid to the FSS.
As for the maximum size of the tax base for their collection (resolution
Government of the Russian Federation dated November 29, 2016 No. 1255), in 2017 it is as follows:
- in the Pension Fund - 876,000 rubles;
- FSS - 755,000 rubles.
There is no ceiling for the base for health and injury premiums.
If the base for the amount of accruals for pension insurance is exceeded, the rate is reduced to 10% (clause 1 of article 426 of the Tax Code of the Russian Federation). When calculating social insurance contributions in case of temporary disability and connection with motherhood, exceeding the base allows them not to be charged (clause 2 of article 426 of the Tax Code of the Russian Federation). Contributions to the FFOMS and for injuries must be paid from all salaries.
Reduced tariffs are applied by the organizations specified in Art. 427 of the Tax Code of the Russian Federation.
When calculating and paying contributions in 2017, rubles and kopecks are indicated in the amounts received. This allows you to get the same result when calculating and paying them.
Contribution reporting
From the 1st quarter of 2017 reporting:
- For contributions to compulsory pension insurance, compulsory medical insurance, compulsory social insurance in case of temporary disability and in connection with maternity, it is surrendered in the form of a calculation of insurance premiums approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / This report is accepted by tax organs.
- Contributions for injuries are submitted in the form 4-FSS, approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381. This form is submitted to the Social Insurance Fund.
With the number of employees for a year from 25 and more, employers are required to submit reports on insurance premiums in electronic form. With a smaller number, reports are accepted in paper form.
The deadline for submitting a report to the 4-FSS is until the 20th (on paper), and in electronic form until the 25th of the month following the reporting quarter.
The calculation of insurance premiums is submitted to the tax authorities no later than the 30th day of the month following the reporting period (clause 7 of article 431 of the Tax Code of the Russian Federation), regardless of whether it is presented on paper or in electronic form.
Be the first to know about important tax changes
What taxes are paid on employee bonuses?
Employee bonus tax is an additional financial burden, usually on the employer. The reader will learn about what taxes must be paid on premiums, in what amounts and when, from our article.
Is employee bonus tax payable? What does the law say about this in 2016-2017?
In accordance with labor legislation, an employee, along with payment for the performance of official functions, the employer can pay bonuses as incentive or stimulating additional payments to basic earnings (Art. 191 of the Labor Code of the Russian Federation). In this case, the bonus surcharge can be paid:
- from costs (if we are talking about payments for labor achievements);
- net profit (for additional payments, the payment of which is tied to any events).
What taxes are paid on the bonus to employees? Even if some type of incentive payment may not be included in the system of remuneration for labor functions at a particular enterprise, representing a one-time additional payment, this will be the employee's income. Accordingly, personal income tax (PIT) is paid on premiums. The procedure for its collection is regulated by the provisions of the Tax Code of the Russian Federation (Chapter 23). In addition, premiums can be taken into account when calculating income tax (Chapter 25 of the Tax Code of the Russian Federation).
Payment of personal income tax from the premium - amount and terms of transfer
The amount of personal income tax from premiums is determined by Art. 224 of the Tax Code of the Russian Federation and amounts to:
- 13% - for tax residents;
- 30% - for non-residents.
At the same time, the source from which the premium was paid does not matter: personal income tax is taxed both on premiums calculated from costs and premiums paid from net profit. Tax payments must be transferred to the budget no later than the day following the day of payment of bonuses to employees.
The premiums paid should be reflected in the accounts generated by the organization. In particular, if we talk about premiums - in reports on forms 2-NDFL and 6-NDFL. If the reporting documentation 2-NDFL has existed for a long time and the nuances of its formation have already been worked out, then reporting 6-NDFL has been introduced recently and there are still questions about the procedure for filling it out.
How to reflect monthly premiums in 6-NDFL, example
Let us consider in more detail the order of displaying premiums in 6-NDFL. Reporting documentation 6-NDFL was introduced by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / and is a form consisting of 2 sections:
- Consolidated data.
- Information about the income actually received and the calculated tax payments.
The date of receipt of salary income for the purpose of filling out reporting forms is the last day of the month for which the income was calculated (clause 2 of article 223 of the Tax Code of the Russian Federation), while for bonuses this day will be the day of payment.
- Section 1 is compiled on an accrual basis from the beginning of the reporting year (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11 / 650), that is, the generalized amounts of the income part and part of the deductions, as well as the total amount of tax calculated and transferred to the budget, are recorded.
For example, if all income and expense indicators for six months (from January 1 to June 30 of the desired year) must be indicated in the reporting form for the 2nd quarter:
- column 020 indicates the generalized amount of payments to all employees from the beginning of the year, including both the salary part and the bonus;
- in column 040 the calculated tax is indicated in a generalized amount, based on the income amount indicated in column 020.
- column 100 indicates the day of payment of the bonus;
- in column 110 (date of tax calculation) - the same date as in column 100;
- in column 120 (the date of transfer of the tax part to the budget) - the date following the day indicated in columns 100 and 110;
- in column 130 - the amount of the bonus part of income together with tax;
- in column 140 - the generalized amount of income tax transferred on the day specified in column 120.
How to pay income tax, taking into account bonus payments
Based on paragraph 2 of Art. 255 of the Tax Code of the Russian Federation, bonuses are included in the complex of expenses when calculating income tax, if these amounts are an integral part of the remuneration system in the company. That is, bonuses should be:
- fixed in the labor / collective agreement or the corresponding local act;
- paid for labor achievements.
Single bonuses, timed to various events, have a different character than stimulation of labor activity or economically justified costs, therefore, when calculating income tax, they should not be taken into account (letters of the Ministry of Finance of Russia dated 10.07.2009 No. 03-03-06 / 1/457, November 16, 2007 No. 03-04-06-02 / 208 and the Federal Tax Service of Russia in Moscow dated April 13, 2010 No. 16-15 /).
At the same time, practice shows that the existing options for issuing one-time bonuses through an employment or collective agreement, internal documentation and an order at the enterprise or by specifying the amount of bonus and accrual conditions in the employment contract are regularly challenged by the tax authorities and bring organizations to court (letters of the Ministry of Finance of Russia dated 26.02. 2010 No. 03-03-06 / 1/92, dated 24.12.2008 No. 03-03-06 / 1/719).
Conclusion: although the procedure, size and frequency of issuance of bonus surcharges are determined by the internal documentation of the organization, they are still subject to taxation and should be taken into account when calculating tax payments.
Is the premium taxable? Types of awards. Income tax
Many employees receive bonuses as incentives. Additional funds are provided for high-quality work, a certain achievement, length of service. And since there is a fee on wages, many wonder if the bonus is taxed. There are some nuances in this issue.
Types of awards
What is a premium? This payment is considered optional, so the remuneration is provided at the discretion of management. The payment method also depends on the employer. Cancellation of the award or reduction in the amount must be justified.
There are several types of incentives:
- evaluation of results: individual and collective;
- form of payment: in the form of money or a gift;
- accrual method: flat amount or interest;
- appointment: for high results or special tasks;
- frequency of payments: regularly, once, for a specific period;
- indicators: for the length of service, for the anniversary, for the year.
What is an award in the modern sense? This is a way to stimulate employees to continue their activities in a quality manner, because the motivation of each employee is money. So the employer motivates subordinates in further success. But it should be borne in mind that the accrual of taxes on the premium is mandatory.
In modern firms, bonuses are awarded for specific merits that have led to the improvement of the company. Incentives can be associated with specific events, such as a company anniversary. Also, employees receive remuneration at the end of the year.
The accrual of premiums is regulated by law. According to the Labor Code, the bonus is considered an incentive payment. Together with wages for the performance of duties, it creates wages. Although these payments are not permanent, managers must make them regularly. They are assigned:
- for excellent results, exceeding the norm;
- skill;
- achievements;
- implementation of ideas that improve the work of the company.
For whichever success a premium has been assigned, it is interesting to know if the premium is taxable. Personal income tax is deducted from this type of income. In addition to taxation, premiums are covered by insurance premiums.
Premium tax
How is personal income tax calculated from the premium? According to the Tax Code, the day of receipt of funds is the day of their payment. This is the date of withholding personal income tax. This fee is deducted upon payment. The method of providing funds does not matter: they can be issued at the company's cash desk or transferred to a bank account.
If the income tax is calculated, then it is transferred to the treasury. This is required to be done during the day, but it can also be done the next day after the money has been issued. The fee is not calculated only from those remunerations that are included in the Decree of the Government of the Russian Federation No. 89 of February 6, 2001.
Unearned bonus
Is a bonus tax deductible if it is considered unearned? This question is one of the most urgent, since there is no consensus about this. Rewards are divided into 2 types:
- for work;
- near-labor incentives.
The second category includes bonuses on the occasion of various anniversaries, professional celebrations and company opening dates. Is the bonus taxable if it is not related to work? Fee and insurance premiums are deducted from this type of income. If remuneration is paid upon dismissal of an employee, then tax is taken from him.
Norms of legislation
The Tax Code states that a fee is not deducted from an amount up to 4000 rubles. Therefore, if the prize for a year is within these limits, it is fully issued to its owner. This also applies to winnings and gifts.
But in order not to calculate personal income tax, you need to attribute the premium to an important event, draw up a donation agreement. Income tax is calculated by the accountant when calculating the salary.
Tax benefits
According to the Tax Code, it is necessary to include the issued remuneration in labor costs. This allows you to reduce income tax when paid to the budget. This rule applies to persons:
- on the general tax system;
- in a simplified form.
Insurance premiums deduct income tax, as well as personal income tax. Rewards should be properly documented to prevent claims from inspectors. According to the rules, the issuance of bonus funds must be spelled out in an employment contract or a special provision. The employer must write down the amount of remuneration on the payroll. The amounts are also indicated in the 2-NDFL certificate.
Tax rates
There are many nuances in tax legislation regarding the calculation of fees. Tax rates vary depending on the type of income. The main indicator is considered to be 13%, since many residents pay it. This fee is deducted from salaries, benefits, and the sale of property.
There are cases that non-residents of the Russian Federation also pay 13%. These include:
- income of foreign citizens;
- salaries of foreigners employed on the basis of a patent;
- income of participants in the state program to promote voluntary resettlement of compatriots in the Russian Federation;
- funds of foreigners and stateless persons who have been granted asylum in Russia;
- income from the activities of crew members of ships operating under the flag of the Russian Federation.
Bonus income tax is mandatory. This applies to various types of rewards. There are other tax rates - 9, 15, 30, 35%. Each type of fee is supposed to be paid in specific situations. The 9% rate is calculated:
- upon receipt of dividends by 2015;
- receiving interest on bonds;
- receiving funds by the founders.
These types of income are received with the purchase of mortgage participation certificates issued before 2007. A 15% tax is paid on dividends paid by Russian institutions to individuals.
A 30% tax is paid on income received by individuals who are not residents. This rate is also provided for funds from securities of Russian companies, the rights to which are held by foreign firms.
The 35% fee is not paid in the following cases:
- funds from winnings, prizes, games, if the amount is more than 4000 rubles;
- interest on deposits;
- income in the form of material benefits;
- interest for the use of credit cooperative funds.
Income tax
Personal income tax - collection from all individuals. It is also called income tax. Both terms have the same meaning. Individuals are citizens of the Russian Federation, foreigners, adults, children, men, women. A levy must be taken from the income received This is regulated by the laws of the country.
Individuals are considered taxpayers:
The first group includes citizens who have lived in the country for more than 183 days. This period should not be interrupted when leaving the country. Non-residents are considered to be persons who have lived in the country for less than 183 days. They are considered foreigners who entered the work, students.
Citizenship is not an important factor in determining taxpayer status. Residents of the Russian Federation are always considered to be military men who served in another country, as well as employees of government bodies traveling outside the state.
Where is the tax not taken from?
Not all funds are charged. The Tax Code contains a list of incomes from which it is not calculated:
- benefits and compensation;
- payments for unemployment, pregnancy, childbirth;
- pensions, social benefits;
- donor aid payments;
- alimony;
- grants;
- awards for achievements in science and technology;
- payments for emergencies;
- rewards for the establishment, disclosure of terrorist acts;
- charity payments;
- scholarships.
There are also other types of income that are not subject to fees. They are approved by tax legislation.
Standard deductions
Many types of income can be reduced by what is called a deduction. This does not apply to rates of 9, 15, 30, 35%. Deductions do not apply to pensions, disability benefits, unemployment benefits, childcare. The sums of fees are not reduced by the income of entrepreneurs. 
There are standard deductions for individuals. They are prescribed every month. Benefits in the amount of 3,000 rubles are due to invalids of the Great Patriotic War who survived the Chernobyl accident. Deductions in the amount of 500 rubles are intended for Heroes, war veterans, disabled people.
Reduction of fees is due to parents and guardians of children:
- 1400 rubles for 1 child;
- 1400 - on the 2nd;
- 3000 - on the 3rd.
The amount of deduction for a disabled child is determined by the person who provides it. Parents, adoptive parents are given 12,000, foster parents - 6,000.
Other deductions
Social deductions are due when the payer has appropriate expenses. They are associated with charity, education, treatment. The tax can be reduced by the amount of donations, the cost of paying for full-time education. Deductions are also provided for medicines and medical services.
There are property deductions that apply to the sale of property, construction of housing, land. Also, the rule is used in the case of redemption of property for state and municipal needs.
There are now professional deductions related to the work area. Expenses are confirmed with documents. Such benefits are provided to individual entrepreneurs and individuals performing private activities. This applies to taxpayers under civil law contracts, creators of works of science and art.
Investment deductions have been in effect since 2015. They are provided from the sale of securities that have been owned for more than 3 years. Investment income is considered a profit for its owner, therefore taxes are necessarily deducted from it.
Thus, fees are deducted from the bonuses given to employees. They are transferred to the federal budget and serve state needs. Thanks to such fees, the development of many spheres of people's life takes place.
Premiums and income tax: taxation rule
It would seem that the question is is the premium taxable, in the legislation has long been closed. But is everything so simple? Both workers and accountants, he continues to excite. Therefore, let's put all the dots in their place.
On the basis of Articles 129 and 191 of the Labor Code, the bonus is classified as incentive payments. Along with the salary for the performance of official duties, it forms the employee's salary.
Now we are talking about bonuses specifically for labor success. In terms of personnel and accounting, they are usually carried out as for:
- specific production results, production rates;
- skill in the profession;
- career achievements;
- introduction and / or implementation of ideas that increase the efficiency of the company.
Question, what taxes are imposed on the employee bonus, in our opinion, is not entirely correct from a legal point of view. The fact is that it is more correct to put it like this: - Personal income tax? The answer is yes, only to them. But not only. In addition, apart from taxation of employee bonuses, it is eligible for premiums.
Premium tax
Now let's see how income tax is deducted from the premium... According to the rules of the Tax Code (Article 226), the day of receipt of the bonus is in fact considered the day of its payment. It coincides with the date of withholding personal income tax. I.e employee bonus tax you need to take on the day of its actual payment. At the same time, the mechanism that the firm uses when issuing prizes is of no fundamental importance. Be it in cash at the cash desk of the company, to a bank account (salary card).
When premium income tax counted and withheld, it must be transferred to the treasury. The law gives a maximum of one day for this. The deadline is the day after the award is issued.
Only international, foreign and Russian awards 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, are not subject to personal income tax. As of the end of 2017, there are 77 types of awards.
Unearned Bonus: Taxed or Not?
It should be noted that disputes about what bonuses are not taxed(Personal income tax), including in arbitration courts, have not left the agenda until relatively recently. And for the tax authorities it was a real headache.
The fact is that bonuses can be of two types:
- for labor (see above);
- near-labor incentives.
- various anniversaries (not only in relation to people, but also events);
- professional holidays (for example, Accountant's Day);
- date of foundation of the company, etc.
Today, in practice, the position has already been established, whether income tax is deducted from the premium not for the performance of their labor functions. Definitely - yes! Insurance premiums also need to be calculated.
You will also have to take tax from the bonus issued on the basis of the results of work upon dismissal of an employee. There are no exceptions to this in the law.
Exception: rule of 4 thousand
Talking about whether the premium is subject to income tax, one cannot fail to mention paragraph 28 of Article 217 of the Tax Code of the Russian Federation. It follows from it that the bonus in the total amount of 4000 rubles per year per employee is not subject to tax (along with winnings, gifts, etc.). But in order to get away from personal income tax, it is necessary to fulfill two more conditions:
- bring the premium to a significant date;
- conclude a written donation agreement according to the rule of paragraph 2 of Art. 574 of the Tax Code of the Russian Federation.
When applying for awards, the experience and ingenuity of an accountant is extremely important. He must clearly understand what amounts to spend as a bonus, and what - for other reasons.
Benefits for income tax
We found, are taxes paid on the premium and which ones. 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 bonuses to employees for labor achievements to be attributed to labor costs. And in 100% size. And such expenses, as a result, reduce the income tax payable to the budget. This approach is available to individuals:
- on the general tax system;
- "Simplified" with the object of income minus expenses.
Moreover, insurance premiums that are accrued on premiums also minus income tax along with personal income tax.
Prizes, when there is no longer a question, is the premium taxable, require careful documentation. This will make it possible to remove unnecessary claims of tax inspectors.
Ideally, the rules for issuing awards should be detailed in:
- labor contract;
- collective agreement;
- regulations on staff bonuses.
And best of all, when the contracts contain a reference to the provision on premiums. This will sort of tie the bonuses to the organization's remuneration system. It is better to make this application detailed. Up to the point that it is necessary to prescribe in it the grounds and amounts for the issuance of premiums. If this is left to the mercy of the orders of the management, then it is possible that the tax authorities will have to explain the production orientation of the premiums paid.
The Ministry of Finance believes that unearned and near-labor bonuses do not reduce income tax! Since they have no connection with labor results (letter dated 09.07.2014 No. 03-03-06 / 1/33167).
In income documents
Article 136 of the Labor Code obliges the employer to provide, among other things, the amount of bonuses paid to the employee in the form of the pay slip developed by him.
Besides, taxed or not, premium reflected in the income statement on the 2-NDFL form (see table). For which month they are credited - for that one they indicate.
Bonus and bonuses what taxes to pay
It depends on what source such a payment comes from.
If the premium is taken into account when calculating income tax, then the UST and contributions to the Pension Fund and personal injury in the general order.
Article 236. Object of taxation
See legal acts, schemes and comments to Article 236 of this Code
1. The object of taxation for taxpayers referred to in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 235 of this Code are payments and other remuneration accrued by taxpayers in favor of individuals under labor and civil law contracts, the subject of which is the performance of work, the provision of services (with the exception of remuneration paid to persons specified in subparagraph 2 of paragraph 1 of Article 235 of this Code), as well as under copyright agreements.
The object of taxation for taxpayers specified in paragraph four of subparagraph 1 of paragraph 1 of Article 235 of this Code are payments and other remuneration under labor and civil contracts, the subject of which is the performance of work, the provision of services paid by taxpayers in favor of individuals.
Payments made under civil law contracts, the subject of which is the transfer of ownership or other property rights to property (property rights), as well as contracts related to the transfer of property (property rights) for use, do not apply to the object of taxation.
2. The object of taxation for taxpayers referred to in subparagraph 2 of paragraph 1 of Article 235 of this Code shall be income from entrepreneurial or other professional activities minus the costs associated with their extraction.
For taxpayers who are members of a peasant (farm) farm (including the head of a peasant (farm) farm), expenses actually incurred by the specified farm associated with the development of the peasant (farm) farm are excluded from income.
3. The payments and remunerations specified in paragraph 1 of this article (regardless of the form in which they are made) are not recognized as an object of taxation if:
for taxpayers-organizations, such payments are not attributed to expenses that reduce the tax base for corporate income tax in the current reporting (tax) period; Chapter 4. Competence of arbitration courts (Articles 27 - 39) Chapter 4. Competence of arbitration courts In accordance with Part 3 of Article 4 of Federal Law No. 422-FZ of December 8, 2011, cases that are attributed to the jurisdiction of arbitration courts [...]
E.V. Konovalova, economist-accountant
M.A. Svetlov, economist
Premiums: taxation and clearance
Unfortunately, many accountants still believe that any bonuses can be considered incentive, as long as they are enshrined in an employment or collective agreement or local regulation. And since the Tax Code says that labor costs include any accruals to employees provided for by law, labor or collective agreements and Art. 255 Tax Code, then often bonuses for the employee's birthday, for the anniversary of the organization or for active social work fall into tax expenses. Let's find out if this is legitimate and which premiums can be taken into account in tax expenditures without risk, and which are not. And how to issue bonuses so that there are no claims from the auditors.
Labor award
Salary employee includes T Art. 129 of the Labor Code of the Russian Federation:
- remuneration for work;
- compensation payments;
- incentive payments.
That is, any incentive payment, including a bonus, must be paid precisely for the work.
Now we are looking at the Tax Code. And it follows from it that, in order to recognize our bonus paid for labor, in tax expenses, it must be provided for by an employment or collective agreementArt. 255, paragraph 21 of Art. 270 of the Tax Code of the Russian Federation.
Conclusion
To recognize the incentive payment in expenses for the purposes of taxation of profits, it is necessary:
- specify in the labor (collective) agreement with the employee;
- assign (pay) for labor.
Thus, bonuses for labor include, for example, payments stipulated in the labor (collective) agreement to the miner for exceeding the coal production rates, and to the seller for the excellent quality of customer service and increased sales. They are taken into account in tax expenses and included in the base for calculating insurance premiums and personal income tax. L h. 1 tbsp. 7 of the Federal Law of 24.07.2009 No. 212-FZ "On Insurance Contributions ..."; sub. 6 p. 1 of Art. 208, art. 255 Tax Code.
It is also possible to take into account in tax expenses the bonuses provided for in the provision on bonuses to employees without any problems, if there is a reference to it in the employment contracts. at Letters of the Ministry of Finance of Russia dated September 22, 2010 No. 03-03-06 / 1/606, dated February 26, 2010 No. 03-03-06 / 1/92... And it's very good if you indicate the base rates of bonuses in the bonus regulation. th Letter of the Federal Tax Service of Russia dated 01.04.2011 No. KE-4-3 / 5165.
A common mistake made by executives is to set a minimum premium. For example, in the regulation on bonuses they write: "... the size of the monthly bonus is from 10 to 50 percent of the established salary." Having established this type of bonus, the organization guarantees the employee a bonus - regardless of how he worked during the month. As a result, the bonus actually becomes part of the salary - it will still have to be paid. And in case you suddenly decide to deprive the employee of the bonus, the inspectors can file claims for violation of labor laws but Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.
Thus, when setting bonuses, you need to specify in detail the conditions under which they are paid. This will help to avoid questions - both employees and inspectors (tax authorities, labor inspectorates). By the way, you can prescribe that the prize is not awarded to those who do not observe labor discipline or have been reprimanded for poor work at articles 189, 192 of the Labor Code of the Russian Federation.
It is necessary to issue incentive awards by order of forms No. T-11 or No. T-11a approved Resolution of the State Statistics Committee of Russia dated 05.01.2004 No. 1; Letter of the Federal Tax Service of Russia for Moscow dated April 13, 2007 No. 20-12 / 034132.
However, what to do, if the premium, in fact, it is paid for labor achievements, but is not provided for by an employment or collective agreement? For example, a one-time bonus assigned by order of the director as a reward for successfully completing a specific assignment? Can it be taken into account as labor costs?
In the letters, the controllers say that the accounting of such a premium in expenses is unlawful n Letter of the Federal Tax Service of Russia for Moscow dated 05.04.2005 No. 20-12 / 22796; Letter of the Ministry of Finance of Russia dated September 22, 2010 No. 03-03-06 / 1/606, since its payment is not spelled out in the employment contract e Clause 21 of Art. 270 of the Tax Code of the Russian Federation.
Conclusion
Employer-safe options for accounting for production bonuses are obvious. In order not to provoke conflicts with the tax authorities, all bonuses for specific production results that you plan to regularly, periodically or even pay your employees one-time should be described:
- <или>in labor (collective) agreements;
- <или>in the provision on bonuses to employees and give a reference to this provision in the labor (collective) agreement.
The scheme for the safe accounting of bonuses for labor can be presented as follows.
At the same time, in the labor (collective) agreement or in the provision on bonuses, you can indicate that "... bonuses are issued on the basis of the order of the head in the amounts provided for by this order ...".
Bonus regulations
It is more convenient to prescribe the conditions for bonuses in a separate document - in the regulations on bonuses. If necessary, it is easier to change it than, for example, an employment or collective agreement.
There is no unified form for such a provision. Therefore, to make it easier for you to draw up a position "for yourself", let's see what main sections can be highlighted in it and what to write in them.
POSITION
about bonuses to employees
OOO ____________________
I. General Provisions In this section, you indicate the regulatory framework and the objectives of the adoption of the regulation. You can also designate the circle of employees to be awarded (in particular, full-time and part-time workers).
1.1. This Regulation on bonuses for employees of LLC ____________________ (hereinafter referred to as the Regulation) has been developed in accordance with the Labor Code of the Russian Federation, the Tax Code of the Russian Federation, Regulation on remuneration of employees of LLC ____________________ (hereinafter referred to as the Company), the collective agreement of the Company and establishes the procedure and conditions for bonuses to employees of the Company.
This Regulation is a local normative act of the Company.
1.2. This Regulation applies to employees holding positions in accordance with the staffing table, working in the Company both at their main place of work and part-time.
1.3. In this Regulation, bonuses should be understood as rewarding employees for conscientious, efficient work. It consists in the payment of sums of money to employees in excess of the salary and additional payments for working conditions that deviate from normal.
1.4. Bonuses are aimed at strengthening the material interest of employees in improving the results of the Company's work.
1.5. Bonuses to employees based on the results of their work depend on the quality of employees' work, the financial condition of the Company and other factors that can influence the very fact and the amount of bonuses.
II. Types of bonuses and indicators of bonuses In this section, you define the types of bonuses: monthly, quarterly, etc., as well as one-time bonuses for completing a specific work order.
To substantiate the legality of income tax expenses, it is necessary to indicate specific indicators of bonus payments. For example, for overfulfillment of the volume of work (production standards), for the absence of defects, for the development and implementation of measures aimed at saving materials, etc.
If there are many indicators and they are different for different departments of your organization, you can make lists of bonus indicators for each of the departments. They can be drawn up as annexes to the Bonus Regulations.
Also, in this section, you can fix the conditions for the bonus. Such a condition can be, for example, the imposition of a disciplinary sanction on an employee.
2.1. This Regulation provides for current and one-time bonuses.
2.2. Current bonuses are calculated based on the results of work for _________________Month, quarter, half year. if the employee achieves high performance indicators, provided that the employee performs impeccably the labor duties assigned to him by the labor contract, job description and collective agreement. In this Regulation, high production indicators mean:
2.2.1. For employees of the commercial department: ____________For example, an increase in sales and related income, compliance with contractual discipline, and a decrease in the amount of receivables..
2.2.2. For accounting employees: _____________For example, ensuring cash and financial discipline, timely submission of all types of reports and tax returns..
2.2.3. ...
2.3. One-time (one-time) bonuses may be awarded to the employees of the Company:
2.3.1. Based on the results of the successful work of the Company for the year.
2.3.2. For the performance of a specific additional task by an employee.
2.3.3. For the high-quality and efficient execution of especially important tasks and especially urgent work, one-time tasks of the management.
2.3.4. ...
2.4. Prizes provided for in paragraphs. 2.2, 2.3 are included by the Company in sales costs (production costs) and are taken into account when calculating the average earnings of employees.
2.5. The bonus is not paid to the employee:
- when you appear at work in a state of alcoholic, narcotic or toxic intoxication, confirmed by an appropriate examination;
- when committing truancy without good reason.
III. The procedure for calculating, assigning and paying bonuses This section determines the amount of bonuses subject to the fulfillment of a specific bonus indicator. It is also important to clearly define the procedure for calculating bonuses to employees who were hired or quit in the period for which the bonus is calculated. For example, a bonus to newly hired employees is paid in proportion to the time worked in the period for which the bonus is accrued.
3.1. The amount of current bonuses for the Company's employees cannot exceed ____% of the salary as advised by the head of the structural unit.
3.2. The amount of one-time bonuses is determined for each employee by the general director (deputy general director) in a fixed amount or as a percentage of the salary as advised by the head of the structural unit.
3.3. The total amount of material incentives for employees is not limited to the maximum amount and depends only on the financial position of the Company.
3.4. The procedure for calculating the premium, depending on the indicators of the bonus, is fixed:
- for employees of the commercial department - in Appendix 1;
- for employees of the accounting department - in Appendix 2;
- ...
3.5. For employees hired or resigned for valid reasons during the period for which the bonus is accrued, it is calculated in proportion to the time worked.
3.6. Current bonuses (for a month, quarter, half year) are paid to the employees of the Company until the _____ day of the month following the bonus period.
3.7. Heads of structural divisions no later than ____________________ day of the next month for the bonus period For the past month, quarter, six months., send data to the General Director on the performance of the bonus indicators by the employees and on the proposed amount of the bonus.
IV. Final provisions Determine the procedure for the entry into force of the Regulation and the terms of its validity. You can also define the order of making changes to the Regulation.
4.1. This Regulation comes into force from the date of its approval by the director of the organization and is valid until replaced by a new one.
4.2. Control over the implementation of this Regulation is entrusted to _______________For example, the chief accountant of an organization..
And do not forget that after the adoption of the Regulations on Bonuses, it is necessary to familiarize all employees of your organization with it. b Art. 22 of the Labor Code of the Russian Federation... And in the collective agreement (or labor agreement), do not forget to refer to this Regulation.
Non-productive award
And what will change if the company pays bonuses not for production achievements, but, for example, by March 8, February 23, a professional holiday or on the occasion of an employee's birthday? In the opinion of the controllers, such bonuses do not belong to incentive payments and are not taken into account in tax expenses, even if they are provided for in an employment or collective agreement. e p. 1 of the Letter of the Ministry of Finance of Russia dated 21.07.2010 No. 03-03-06 / 1/474; ; FAS UO dated 30.03.2009 No. F09-1640 / 09-C3... Nevertheless, the FAS SZO made a decision in favor of the tax authorities. in Resolution of the FAS SZO dated 07.09.2009 No. A56-20637 / 2008, therefore, it is not worth hoping for an unconditionally positive outcome of the case in court.
But even if you do not take into account such premiums in tax expenses, then you will still have to include them in the base for calculating personal income tax and insurance premiums I h. 1 tbsp. 7 of the Federal Law of 24.07.2009 No. 212-FZ; sub. 6 p. 1 of Art. 208 Tax Code.
To unambiguously qualify the bonus as a payment for labor and to not give the tax authorities a reason to exclude it from tax expenses, it is necessary to avoid such formulations as, for example, “bonus on the occasion of the 50th anniversary of an employee and for many years of conscientious work”. After all, such a formulation will immediately raise many questions from the auditors. It is better to assign a prize to the hero of the day simply “for many years and conscientious work”.
In order not to argue with the tax authorities, it is better to formalize all bonuses as payments for labor, and the conditions for their appointment should be prescribed in an employment contract, collective agreement or in a separate Regulation. And finding a beautiful justification to pay a bonus for a holiday or an employee's anniversary is not at all difficult.
The accrual of incentive bonuses to subordinates is a common practice for heads of domestic enterprises. Basically, such a material reward is awarded for labor achievements, but there is a wide list of bonuses that are not directly related to the work process, for example, one-time bonus payments upon retirement.
The essence of the concept and types of awards
A bonus is understood as a payment to an employee in the form of additional funds for special merit. In particular, for the excellent performance of their duties. Such payments are considered to be regular. In addition to the agreed condition, the bonus is also awarded to subordinates for a specific event (for example, a professional holiday).
The bonus must be paid to employees on the basis of the relevant provision enshrined in the company's regulation. Based on Art. 129 and art. 191 of the Labor Code of the Russian Federation, awards can be incentives for:
- high labor achievements;
- special skill associated with the subject's specialty;
- length of service or high qualifications;
- proposal and assistance in the implementation of progressive ideas to improve the production process, etc.
Despite the broad theoretical base, as well as the widespread practice of bonuses, many are wondering whether the premium is subject to taxes and insurance premiums.
Place of the bonus in the composition of wages
Bonus payments are not a mandatory component of employee salaries. However, proceeding from Art. 129 and art. 191 of the Labor Code of the Russian Federation, the employer has the right to do this. The inclusion of the bonus in the final earnings of the subject allows:
- stimulate the employee to improve the performance of their work activities;
- regulate the volume of income tax by increasing the volume of labor costs for employees.
The bonus can be paid from the net profit of the enterprise, if the payment is not related to labor merit, and also be a cost for the company if it is regularly paid on the basis of the labor merit of the entity. At the same time, the source of its formation does not affect the right to include the bonus in the salary.
Even in the case where the bonus is not paid as an incentive, when it is a one-time bonus or it is considered to be a net profit, the category in question nevertheless remains the employee's income.
All bonus payments are credited to employees in their bank accounts or issued from the cash desk of the enterprise along with the salary.
Conditions for calculating the premium
The conditions for granting bonuses to employees are regulated by separate state regulations, as well as local documents. The latter include: a collective agreement, a provision on bonuses, as well as individual local papers designed to regulate this process.
However, in order to calculate the premium, the legislator has formed a number of special conditions that must be taken into account at any enterprise. In particular:
Changes in bonus payments are possible only upward.
Upon the fact of the calculations and calculations regarding the volume of such a payment, the accountant of the enterprise generates a corresponding certificate, and the manager publishes an order in which the list of subjects who are entitled to the premium is recorded. The amount of additional payments is also indicated.
Procedure for taxation of the premium
Despite the widespread practice of calculating a bonus, for many employers the question is still relevant whether the bonus is subject to personal income tax. This issue is conditioned by two provisions: on the one hand, the bonus is always the employee's income, and the employee's income is subject to taxation. On the other hand, the bonus is not a direct payment for labor.
The key rule in this matter is the first provision, which states that the premium is income. Based on Art. 209 of the Tax Code of the Russian Federation, such a tax as personal income tax and insurance payments are levied on it. In 2018, this provision is true both for regular additional payments and for one-time incentive payments.
The procedure for calculating income tax on the premium is standard. A special rule is a list of conditions according to which the incentive amount will not be subject to personal income tax.
In particular, in addition to the award for outstanding achievements in the scientific field, financial incentives for an employee by his company are exempted from personal income tax, which correspond to the following parameters:
- the premium or 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 the incentive exceeds the designated limit, the bonus amount issued is subject to taxation in the standard manner, minus four thousand;
- such an award is given to employees in connection with a festive event;
- on the basis of Art. 574 of the Civil Code of the Russian Federation, a gift or other material award of an employee was issued as a gift.
Regular bonus payments for achievements in professional activity should be recorded at the disposal of the head of the company regarding specific indicators of the production process.
If the accrual of the bonus is regulated by a collective agreement, it is lawful to reduce the income tax by this amount.
Based on Art. 324 of the Tax Code of the Russian Federation, when industry standards determine the need to accrue a bonus based on length of service, an enterprise has the right to form a separate reserve for such labor costs.
Employee Bonus Tax Benefits for Income Tax
Based on Art. 255 and art. 272 of the Tax Code of the Russian Federation, it can be concluded that all bonuses accrued to employees for achievements in work can be attributed in full to the costs of paying for the labor activities of subordinates. As a result, the total amount of income tax to be transferred to the budget is reduced.
A similar approach can be used by such organizations:
- under the general taxation system;
- using a simplified tax system.
It is legitimate to add to the amount of premiums the amount of insurance premiums paid from the funds in question. It is understood that the contributions will also reduce the company's tax burden.
Possible misunderstandings with tax officials regarding the lowering of income tax must be resolved by documentary evidence of such rights. It is understood that all provisions regarding the premium and the procedure for its inclusion in costs should be regulated by local regulations. In particular:
So, the taxable premium will look like this: Aggregate premium - the premium, exempt from tax (4000 rubles) * Tax rate (13%).
Example: at the end of 2016, the manager of the Conditional enterprise decided to encourage the subordinate Ivanov I.I. such amounts:
- on the occasion of Ivanov's anniversary - 6,000 rubles;
- on the fact of high performance indicators of the Ivanov brigade during the reporting year - 9,000 rubles;
- for successful commissioning of technologically new equipment - 2000 rubles.
So, the process of calculating personal income tax is as follows: (6000 + 9000 + 2000 - 4000) * 13% = 1690 rubles.
1690 rubles are subject to payment to the budget. In the accounting documents, the considered operation will be reflected in three postings. The difference in postings is due to differences in the purpose of payments and their dependence on the production process.
Insurance premiums withheld from premium
Any payments to subordinates working under an employment agreement are subject to insurance deductions on the basis of Federal Law No. 212 07.24.2009. The premium also belongs to such payments, regardless of whether it was provided in material (in kind) or financial form.
Deductions from bonuses are made in the same manner as from wages. So, the structures to which insurance premiums need to be paid are the Pension Fund of the Russian Federation, the FSS and the MHIF.
In the accounting department, this event is recorded not by the date of publication of the order on bonuses, but by the date of the actual receipt by the employee of the funds assigned to him.
Those bonus amounts that are not legally subject to personal income tax are also not subject to insurance premiums.
Employee One-Time Bonus Taxes
One-time employee bonuses are regulated separately, regardless of regular incentive payments. However, all one-time financial awards are also taxed in the form of personal income tax and insurance contributions. This provision is enshrined in the Letter of the Ministry of Finance of the Russian Federation No. 03/03/06/1/606 dated 29.08.2007. This provision also regulates the conditions for the provision and taxation of the category in question:
- the provision of a one-time incentive to a subordinate is possible if such a provision is fixed in the local standard of the enterprise;
- only payments based on production merit are taken into account, and not funds tied to a specific event (for example, an award for outstanding scientific achievements);
- all costs of bonus incentives must be recorded in the accounting records.
Thus, we can conclude that the premium is subject to taxation, in particular, accrual to the incentive amount of personal income tax and insurance premiums. The manager is strongly encouraged to review the list of non-taxable bonus amounts.
PRIZES
ACCOUNTING and TAX ACCOUNTING
Payment of premiums
The procedure for paying the annual bonus the company can register:
- in an employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);
In the collective agreement (part 2 of article 135 of the Labor Code of the Russian Federation);
In the Regulations on wages or bonuses (or in another local normative act) (part 2 of article 135, part 1 of article 8 of the Labor Code of the Russian Federation);
In the order for the payment of the premium (part 1 of article 8 of the Labor Code of the Russian Federation).
In the document on the accrual and payment of premiums the source of payment is indicated.
The basis for calculating the premium is the order of the head. The order is signed by the manager and employees are introduced to the order against signature.
Holidays with bonuses
You need to recalculate vacation pay in the event that if, while the employee was on vacation, he was awarded a bonus based on the results of work for the previous year, and the calculation period and the period for which the bonus was accrued were fully worked out.
This is due to the fact that when calculating vacation pay, annual bonuses for the past year must be taken into account regardless of the date of their accrual.
In order not to recalculate vacation pay, it is better to accrue remuneration based on the results for the year as early as possible. For example December 31 of the current year. In this case, you will not need to make any recalculations.
Accounting Awards
Reflection of annual premiums in accounting depends on payments:
At the expense of expenses for ordinary activities;
At the expense of other expenses.
Postings:
DEBIT 20 (23, 25, 26, 28, 29, 44, 08) CREDIT 70- a bonus is accrued at the expense of expenses for ordinary activities;
DEBIT 91 subaccount "Other expenses" CREDIT 70 -- a bonus is accrued at the expense of other expenses.
Insurance Premium Premiums
Regardless of which taxation system the organization applies, contributions for compulsory pension (social, medical) insurance are calculated for the amount of premiums.
Production bonuses are subject to insurance premiums.
The date of payment of the premium is the date of its accrual in accounting. When should insurance premiums be calculated in this case?
Insurance premiums should be calculated on the day the premium is calculated in accounting to each specific employee and regardless of the date of its payment and the date of issuance of the order on bonuses to employees.
Contributions are accrued on the amount of any premiums for insurance from NS and PZ.
Calculate contributions "for injuries" it is possible simultaneously with the calculation of the remaining contributions.
Letter of the Ministry of Finance of Russia dated June 20, 2017 No. 03-15-06 / 38515
NDFL WITH PRIZES
For the amount of bonus based on the results of work for the year personal income tax is charged and withheld, since this payment is the employee's income.
The amount of the premium is included in the personal income tax base of the month in which it is paid.
Bonuses accrued for a period of more than a month(including annual) for the purpose of personal income tax, cannot be attributed to labor costs (clause 2 of article 223 of the Tax Code of the Russian Federation).
It says that the date of receipt of income in the form of wages is the last day of the month for which the income is accrued, and the indicated bonuses are accrued for the period, exceeding one month.
In this case, the date of receipt of income is the date of payment(transfers to the employee's account) bonuses and personal income tax must be transferred on the same day.
Prizes from Gifts
NSAll income is subject to taxation both in cash and in kind, including gifts. The gift can be in the form of a cash bonus.
Amounts are exempted from personal income tax, not exceeding 4000 rubles. with a limit for a year. If the total cost of gifts to the employee for the year did not amount to 4,000 rubles, then personal income tax does not need to be withheld.
The basis for calculating the tax will be the amount exceeding the established limit of 4,000 rubles.
Income tax
When can the premium be included in income tax expense?
1. The award is provided for by the employment contract (paragraph 1 of article 255 and paragraph 21 of article 270 of the Tax Code of the Russian Federation);
2. The bonus must be paid for performance indicators (clause 2 of article 255 of the Tax Code of the Russian Federation).
The annual premium is included in income tax expense, if one of two conditions is met:
The labor contract specifies the amount and conditions for calculating the bonus;
"Employees are paid bonuses provided for by the Regulations on Bonuses, approved by order No. ___ dated ___________."
If the annual bonuses do not reduce the tax profit, then permanent differences arise in accounting (clause 4 of PBU 18/02), which lead to the formation of a permanent tax liability (clause 7 of PBU 18/02).
What premiums cannot be expensed?- in the Letter of the Ministry of FinanceN 03-03-06 / 1/75456
Dismissed Employee Bonus
Let's say that an employee quit before the annual bonus was calculated, and the bonus was calculated for performance indicators.
In this case, the payment of the annual bonus is provided in an employment contract with an employee.
In the event of his dismissal, the payment of all amounts due to him is made on the day of dismissal (Article 140 of the Labor Code of the Russian Federation).
It is possible that the amount of the prize is still unknown at this point. Then the bonus provided by the collective or labor agreement and accrued after the dismissal of the employee can be taken into account in expenses.
It is charged proportionally the period that the employee has worked.
On accrual basis the moment when expenses are recognized in the form of annual premiums depends on whether they relate to direct or indirect expenses.
Direct costs are taken into account as products (works, services) are sold, in the cost of which they are taken into account (paragraph 2, clause 2, article 318 of the Tax Code of the Russian Federation).
Indirect costs are recognized at the time of accrual.
Example
On March 31, 2017, based on the order, all employees of the company were awarded a bonus based on the results of work for 2016.
The amount of the bonus is 100% of the salary.
The employee's salary is 15,000 rubles. The amount of the bonus based on the results of work for the year is 15,000 rubles.
DEBIT 26 CREDIT 69 subaccount "Settlements with the FSS for social insurance contributions"
435 r (RUB 15,000 × 2.9%) - social insurance contributions to the Social Insurance Fund were assessed;
DEBIT 26 CREDIT 69 subaccount "Settlements with FFOMS"- 765 rubles. (15,000 rubles × 5.1%) - contributions for medical insurance were accrued in the FFOMS;
DEBIT 26 CREDIT 69 subaccount "Calculations with the FSS on contributions for insurance against accidents and occupational diseases"- 30 rubles. (RUB 15,000 × 0.2%) - accrued contributions for insurance against accidents and occupational diseases.
In April 2017, the payment of the premium and the withholding of personal income tax is reflected:
DEBIT 70 CREDIT 68 subaccount "Payments for personal income tax"- 1950 rub. (RUB 15,000 × 13%) - personal income tax withheld;
DEBIT 70 CREDIT 50- RUB 13,050 (15,000 - 1950) - the bonus has been paid.
In March 2017, income tax expense both the premium and insurance premiums from it are included.
In tax accounting, these amounts are reflected in the period of their accrual, that is, in the first quarter.
Bonuses for the simplified tax system
Companies on the simplified tax system "Income" the tax base is not reduced by the amount of annual premiums (clause 1 of article 346.14 of the Tax Code of the Russian Federation).
And companies on the STS "Income - Expenses" bonuses provided for by an employment contract are included in expenses if bonuses are paid for performance indicators.
The amount of bonuses based on the results of work for the year included in expenses at the time of their payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation).
Companies on UTII
When applying UTII, the accrual and payment of premiums do not affect the calculation of the single tax, since UTII is calculated on the basis of imputed income.
And if the company combines OSN and UTII and the bonus is accrued to an employee who is engaged in activities taxed by UTII and in activities on the common system, then the amount of this bonus must be distributed.
Quarterly and monthly premiums
These bonuses can be paid from any source. They are usually paid from the costs of ordinary activities.
Monthly and quarterly bonuses can be:
Production (for example, monthly bonuses that are part of the salary);
Non-productive (for example, monthly bonuses for employees with children).
If the Employee is on the Probationary Period
For employees on probation, all provisions of the collective or labor agreement apply (part 3 of article 70 of the Labor Code of the Russian Federation).
Bonus payment can be made by order in any form or take as a basis the standard form No. T-11 (for one employee) or No. T-11a (for a group of employees).
You can develop your own form of the document.
