The fate of the employer depends on the wording establishing the bonuses in the contract and LNA 01/30/2018

Dear colleagues, today we want to remind you how much depends on the wording that we use when establishing the rules for bonuses to employees.

Simply put, if, for example, an employment contract with an employee says: “The employee paid bonus in the amount of 50% of the salary”, then in the event of a dispute, the court may consider such a bonus to be mandatory and unconditional. Those. the employer will have to pay it always. Regardless of success in work and the presence of penalties from the employee.

If the employment contract says: “Employer entitled to pay to the employee a bonus in accordance with the regulation on remuneration and bonuses ... "or" To the employee can be paid bonus in accordance with the regulation on remuneration and bonuses ... ", and in the local regulatory act (regulation on remuneration and bonuses), with which the employee is familiarized against signature, the conditions under which the bonus is accrued and not accrued will be described in detail (let's say , in the presence of disciplinary sanctions), then in this case it is likely that in the event of a dispute over the fact of non-accrual and non-payment of bonuses, the court will take the side of the employer. Of course, if the premium was not accrued for the reasons established in the local regulatory act.

The wording in the documents may be different, but in any case, reading them should allow you to make an unambiguous conclusion about what kind of bonus is set: a mandatory unconditional (as part of the salary) or a regular incentive payment that may or may not be paid, under certain conditions.

Many describe bonuses in documents as mandatory, but understand and pay them as optional incentive payments. Because of this, disputes arise, complaints from employees to the State Labor Inspectorate, fines during inspections, and courts.

Let us give examples from practice illustrating how much the obligation of bonuses depends on the wording in the texts of documents.

The employee, having not received the monthly bonus as usual, went to court demanding its recovery. The court of first instance dismissed the claims. The appeal was successful. And the Supreme Court of the Russian Federation returned everything to normal, refusing to file a lawsuit against the employee.

Position of the Supreme Court of the Russian Federation:

“... the court of appeal did not take into account that, in accordance with Section 7 of the employment contract concluded between L. and PJSC Bank "***", in addition to the official salary, the employee also other payments may be made, provided for by the "Regulations on bonuses for employees of the Bank" and other local regulations of the bank and the current legislation Russian Federation.

So t the ore contract does not provide for or guarantee L. payment in without fail any prize.

The monthly bonus based on the results of work in PJSC Bank "***" is an incentive payment, the procedure for its accrual and payment is provided for by the local normative act bank - Regulations on remuneration, according to clause 4.4.3 and section 6 of which the payment of a bonus depends on the result of the bank's work and is made on the basis of an order of the Chairman of the Board of the bank on the payment of such a bonus.

There is no provision in the Regulations on Remuneration that the monthly bonus is a mandatory part of the salary and a guaranteed payment.

Guaranteed payments are established by clause 4.4.1 of the Regulations on remuneration, which include, among other things, additional payments for work in areas with special climatic conditions(regional coefficients, interest surcharges), surcharge for overtime work, extra pay for work on weekends and holidays, payment for study leave, severance pay in case of reduction of an employee, temporary disability allowance. The monthly performance bonus is not included in guaranteed payments.

Under such circumstances, the conclusion of the court of appeal that the employee is guaranteed a monthly bonus based on the results of work, the amount of which can only be reduced by the employer by the Kop coefficient, is based on an erroneous interpretation of the norms labor law and the local regulatory act of OJSC Bank "***", establishing that the bonus refers to incentive payments, is not included in the mandatory part of the salary, it is paid in the manner, on the conditions and in the amounts provided for in the employment contract and local regulatory acts of the employer, and is a right, not an obligation of the employer.

The court of appeal also did not take into account that, in accordance with the norms of Article 191 Labor Code In the Russian Federation, the bonus is one of the types of incentives for an employee who conscientiously performs labor duties, the amount and conditions of payment of which the employer determines taking into account a combination of circumstances that provide for an independent assessment by the employer of the work performed by the employee job duties, and other conditions affecting the amount of the bonus, including the results economic activity the organization itself. Labor legislation does not establish the procedure and conditions for the appointment and payment of incentive payments by the employer, but only provides that such payments are included in the remuneration system, and the conditions for their appointment are established by the employer's local regulations.

In canceling the decision of the court of first instance and making a new decision on the satisfaction of the claims in the case, the court of appeal, in violation of Article 135 of the Labor Code of the Russian Federation, did not apply the provisions of a local regulatory act to the disputed relations between the parties (Regulations on wages and types of payments, provided by the system wages in PJSC Bank "***", approved by the minutes of the Council PAO directors Bank "***" dated October 30, 2015 N 30.10.15/1), as a result, did not establish the circumstances relevant for the correct resolution of the dispute regarding the legal nature of the disputed payment ... "

According to the employment contract concluded between M. and the district administration, the bonus was part of the wage system and amounted to 100% of the salary.

Despite this, one day the administration began to pay M.'s bonus in a smaller amount (50% of the salary for one month, 41% of the salary for another month, etc.). At the same time, M. was not notified of the change in the conditions of remuneration and the change in the amount of the bonus paid in the manner prescribed by law.

The prosecutor, in the interests of M., applied to the court to the administration of the district and asked to recover in favor of M. the debt on the payment of bonuses.

The defendant did not recognize the claims and explained to the court that the amount of bonuses for municipal employees, including M., was reduced, since the amount of funding allocated by the city administration for the payment of wages was reduced.

What decision did the court make? What justified?

Cassation ruling of the Judicial Collegium for Civil Cases of the Volgograd Regional Court in case N 33-4889/11 (excerpt):

“... When resolving the dispute, the court found that the “date” between the administration of *** and M. concluded an employment contract, according to which V wages employee turns on official salary in the amount of *** rubles, bonus to the official salary for qualifying category thirty %; salary supplement for special conditions municipal service, complexity, tension and special mode work in the amount of 50%; 30% seniority salary bonus; performance bonus for the month in the amount of 100% of the official salary for the time actually worked; material aid in the amount of three official salaries during the year.

From the copies of the pay slips submitted to the court, it is seen that M. for November 2009 was paid a bonus in the amount of *** rubles, which is 41% of the amount of the bonus provided for by the Labor contract, for January, February, March, April, May, June, July , August, September, October 2010, a bonus was paid in the amount of 50% of the bonus amount stipulated by the Employment Contract.

Satisfying the claims, the court rightly proceeded from the fact that, in violation of Art. 72 of the Labor Code of the Russian Federation, the defendant did not provide the court with evidence of the employee's consent to change the terms of the employment contract, namely the change in the amount of wages.

In accordance with Art. 56 Code of Civil Procedure of the Russian Federation, each party must prove the circumstances to which it refers as the basis for its claims and objections, unless otherwise provided by federal law.

In violation of this norm, the defendant did not provide evidence to the court that the agreement on changing the amount of wages between M. and the administration of *** was concluded in writing.

At the same time, the court found that the employment contract does not contain conditions that provide for the employer's ability to pay bonus remuneration depending on the standards of work performed, or to reduce bonus remuneration due to violation of labor discipline by the employee.

This fact was not disputed by the respondent. court session cassation instance.

In view of the foregoing, the panel of judges agrees with the conclusions of the court that, based on the terms of the contract and the established earnings, the underpaid amount of bonuses in overall size*** rub. recoverable in favor of M. ... "

The appeal ruling of the Supreme Court of the Republic of Bashkortostan dated March 1, 2016 No. 33 - 3972/2016 (excerpt):

“... The reference of the appellant in the complaint to the fact that the court accrued to the plaintiff a bonus in the amount of 100% of the salary for the contested periods and obliged the employer to pay it does not indicate the illegality of the court decision, since the court came to such a conclusion on the basis of paragraph 3.2 of the Regulations for accrual and payment of bonuses to employees of LLC “...” based on the results of work for the month (monthly bonus), prescribing, in the absence of indicators of omissions in the performance of labor duties, for which no bonus is charged, the premium is charged in the amount of 100% (case file 26)…”

If we specify in the employment contract with the employee that the salary is transferred to the employee's account in a particular bank, will he be able to replace the bank later against the will of the employer?

01/27/2020 The employee was warned of dismissal due to the expiration of the employment contract in writing. Last day of work is next week. This is not a day off, but a regular working day - Thursday. Is it possible in this case to issue a calculation not on the day of dismissal, but earlier? At the request of an employee...

01/27/2020 Although the question we received is humorous (apparently), it tells about a very urgent situation - about the transfer of wages to a bank card at the initiative of an employee in the absence of proper regulation in personnel documents. Let's figure it out.
“I have a very large salary, it does not fit in my wallet. I’m afraid to return from work with her - suddenly the hooligans will take away a wad of money sticking out from under my clothes. Is it possible to force the director to pay me a salary to the card, if the employment contract does not say at all how it should be paid: at the cash desk or on the card?

01/27/2020 If overtime work is not compensated in any way… Payment for overtime work in case of summarized accounting of working hours. The employee must see that the overtime payment has been made. If overtime is not paid, is the chief accountant to blame? The pre-holiday day was not reduced, but processing was paid. Are you still guilty?

01/27/2020 Here is a letter from the company, which brought together many of the topical issues facing the personnel officers of enterprises where indexation has never been given before and has not been regulated in any way. And let's take a look at these questions.
“I got a job in a company where there are several LLCs, indexation has never been carried out anywhere.
1. In the first LLC, the situation is as follows. Indexation has never been carried out, but salaries have been regularly raised (we have them tied to the minimum wage: there are salaries in the amount of 1 minimum wage, there are salaries of 1.25 minimum wages, 1.5 minimum wages, 2 minimum wages, etc.). Those. with an increase in the minimum wage in the region, our salaries increased, but at the same time, indexation was not carried out. Can this be considered a fulfillment of Art. 134 of the Labor Code of the Russian Federation? If not, then how to introduce indexing from scratch: is it necessary to somehow index retroactively what has not been indexed since the appearance of Art. 134 of the Labor Code of the Russian Federation, all periods?
2. The second LLC exists for 3 years, salaries have always been higher than the minimum wage, but never increased. How to enter indexing here? For past periods to index somehow?
3. The third LLC has existed for a long time, more than 10 years. The salaries of various workers increased in different time, some did not rise. Isn't that counted as indexing? How to raise here? Together for 10 years? Or now it is necessary to pay compensation for those years when it was not indexed?

01/23/2020 Since January 1, our salaries have increased. The new staffing table has come into effect. Is it now necessary to conclude additional agreements to employment contracts (on salary increases) with female employees who are on maternity leave and parental leave? Or can it be done when they come out of vacation on their first working day? If we then forget to make these changes, but we pay in a new way, will this be considered a violation?

22.01.2020 Is it possible to recover interest from the employer for the delay in payment of wages in the absence of the employer's fault in such a delay?

01/14/2020 According to the schedule, the shift of an employee falls on a non-working holiday. How should work on this day be paid? Is there anything special that needs to be done on this day?

12/26/2019 We received a question from a dismissed employee of one enterprise. We believe that this situation may also be of interest to practicing personnel officers, so we present this consultation in our journal.
“I quit my job and moved to another city. Upon dismissal, they did not give out a salary (during work they paid in cash, they gave it out at the cash desk, and not on a card). Now it’s unprofitable for me to ride for a salary in another city.
Questions:
1) Can I demand from the employer to send me a salary to the card? How should this be formalized on my part and on the part of the employer? I want to know in order to control. Can my employer refuse to transfer my salary to the card?
2) If I go to the employer's cash desk (i.e. to another city) for a salary and receive it, will he have to reimburse me for my travel expenses?
And if I come for a salary, and they don’t give it to me, then the employer will have to reimburse my travel and living expenses in this city?”

12/26/2019 From January 1, 2020, the minimum wage changes. Half of the employees of the organization have salaries equal to the minimum wage. We need to increase them. Can this be considered indexing and is it necessary to write about it in the order? What else is needed, besides the order to change salaries?

12/26/2019 General provisions on the wage system. Varieties of piecework wage system. Reflection of the piecework system of remuneration in the staffing table. Piecework system of remuneration in the employment contract. Piecework system of remuneration in the order for employment. Features of payment for work under the piece-rate system of remuneration.

12/11/2019 Traditionally, salaries are indexed at the beginning of the year, so let us recall the provisions of the law, the positions of the Supreme Court of the Russian Federation and the Ministry of Labor.

03.12.2019 Is it necessary to mention in the pay slip the payment of part of the salary in goods of the employer (such payment is made legally)?

12/03/2019 After the clarifications of the Ministry of Labor of the Russian Federation that recently appeared on the network, which gave the green light to electronic pay slips, enterprises began switching to this form of notification of employees about constituent parts salaries. At the same time, employers often make annoying mistakes that threaten them with a fine. Let's talk about them. And about whether the Ministry of Labor is right ...

02.12.2019 Lately the practice of paying part of the salary with a certificate for the purchase of employer's goods is gaining popularity. For example, commercial network gives part of the salary as a certificate. The employee goes to the store of this network and takes goods for the amount indicated in the certificate.

On 11/28/2019, by order of the management, the employee was sent to the city for vocational training (the employer itself is located in the village). Her employer paid for her studies. But, since the employee did not work at the enterprise during her studies, she was not paid a salary. When she found out about this, she became indignant, said that if she knew that she would be deprived of her salary, she would go to study. He threatens to quit and complain to the labor inspectorate. Can we pay her a salary? On what basis?

28.11.2019 Now there is a crisis in the country, enterprises do not always have enough money to pay their employees. The practice of issuing bonuses and various additional payments (for combining positions, overtime work, etc.) with the goods and services of the employer has become widespread. Some employers open their canteens to feed workers. Accordingly, lunches are included in the payroll. There are also traditional old schemes for the standard issuance of 20% of the salary from the employer's own products (dairy and meat plants, poultry farms, agricultural enterprises, etc.). Medical companies sometimes provide for the provision of part of the salary medical services employee and his family members.
In this publication, we will consider topical issues of the practice of paying part of the salary in non-monetary form.

11/13/2019 Due to an accountant’s mistake, the child care allowance was transferred to the employee’s card for longer than required by law. Having discovered a mistake, they decided to withhold the overpayment from the employee's salary. Is it legal or not? What would such a decision lead to?

10/29/2019 The Labor Code of the Russian Federation for workers engaged in work with harmful and (or) hazardous conditions labor provides for higher wages. This obligation of the employer is regulated by article 147 of the Labor Code of the Russian Federation. There seemed to be nothing special about this issue no, the legislator has provided for everything, it remains only to implement. But nevertheless, questions remain that continue to torment practicing personnel officers. Is it possible to specify in the local regulatory act the minimum amount of the increase, and then change it - when there is money, pay more? Do I need to specify the amount of this allowance in the employment contract? The increase applies only to those periods when the employee works during harmful conditions labor, or for all other periods of absence or work in other positions (including temporary ones)? Is there an allowance "for harmfulness" for a combined position? Is the allowance "for harmfulness" included in the amount of wages for comparison with the minimum wage? Is it possible to set different allowances "for harm" to different employees? In what cases can the increased wages for work in harmful working conditions be canceled?

09/30/2019 The employee works on a staggered schedule. Wants to take a medical examination on his days off. Does the employer have to pay for these days? And if the "five-day worker" on Saturday (his non-working day) undergoes a medical examination, does he need to pay for this Saturday? At the same time, employees do not miss their working days according to the schedule, they work out.

09/30/2019 Our employee went on maternity leave. We heard that now we have no right to transfer benefits to ordinary cards, only to the Mir card. But the employee refuses to start it. She said: “What is - transfer to that one.” How to be?

09/30/2019 Sometimes employees demand that the employer transfer part of the salary to one bank account, and the other part to another account. Or they ask that part of the salary be transferred to their bank card, and part should be given in cash.
Is it possible to agree with such requests of employees? Is the employer obliged to satisfy such requirements or can they refuse? We will try to answer these questions.

09/25/2019 A large order fell through at our enterprise. In all likelihood, it will soon be necessary to declare downtime for a while. Do such reasons for downtime indicate the fault of the employer or circumstances beyond the control of the parties? The payment option for downtime also depends on this ...

09/12/2019 The landlord dramatically increases the rental price. The tenant rushes in search of a new premises, searches, finds, transports things, the workers are waiting for their fate in idle time for several days. How to pay for such a simple one: in the amount of 2/3 of the salary or 2/3 of the average salary? Many employers find themselves in this situation.

09/05/2019 A pregnant woman underwent a medical examination (mandatory dispensary examination) for an hour, and was absent from work for 3 hours (half of her shift). How many hours to pay?

08/27/2019 We heard that some new law or a clarification that allows the payment of wages to employees ahead of the deadline set in the PWTR. This is true? Now it is not necessary to observe the period of 15 days between payments?

08/27/2019 We are developing a local regulation on the indexation of salaries. Indexing is planned to be carried out annually. Is it necessary to provide for the indexation of additional payments for combining professions, established in a fixed amount by agreements with employees?

08/15/2019 Some employees were not paid wages for May. For the next months the salary is paid. Can they suspend work in accordance with Art. 142 of the Labor Code of the Russian Federation? It looks like the payments are coming right now.

07/25/2019 Is it necessary to pay a salary to a director who is sole founder(member) of a limited liability company? And is he entitled to annual leave and other benefits provided to employees who are in an employment relationship?

07/11/2019 Should an employee be paid extra for using his own laptop in the office or can it be included in the salary?

07/05/2019 We have employees in our organization (both women and men) who take parental leave and then work part-time (with the childcare allowance). Some work 7 hours a day. Now Chief Accountant said it was a violation. Has something changed in the law?

07/04/2019 We have always paid vacation pay to employees whose vacation starts on Monday, on Friday evening. Now come new leader and said it was a violation. Is it so?

06/25/2019 Is it possible not to indicate salaries in employment contracts? For example, because they often change, or for another good reason. What happens if the salary is not specified in the employment contract?

06/06/2019 If you index your wages legally, in the prescribed manner, then, in our opinion, it is possible and necessary to increase your salary. If the employer decided to increase the salary of an individual employee simply “from the bottom of his heart”, then we do not recommend rushing. And that's why.

06/04/2019 Among some employers, it is common practice to illegally change the salary simply by ordering the director to make changes to the staffing table. Let's talk about how to do everything legally and what mistakes are fraught with.

05/31/2019 If employees received wages in the same amount for some time, and then for some reason the employer began to pay less, although work did not decrease, then employees may consider that the principle of equal pay for work of equal value and protection is violated their rights to apply to the court or the State Labor Inspectorate. Will the guardians of the law see a violation here?

05/30/2019 Any system of motivation and incentives should be aimed at achieving the goals of the organization through the regulation of the labor behavior of employees: correcting the wrong and encouraging the right.

05/28/2019 The watchmen were given a totalized accounting of working time, 40 hours work week, the accounting period is a month. According to the schedule this month, one watchman had a defect of 7 hours. How to be in this case? Does it need to be paid?

05/27/2019 Is it possible not to indicate salaries in employment contracts due to the fact that they often change?

05/22/2019 The secretary goes on vacation. His work is distributed between the accountant and the personnel officer in the order of combination (before lunch, the accountant combines, after lunch - the personnel officer, that is, different employees do the same work for 4 hours a day).
The additional payment for the combination is set at 50% of the salary for the main job. The salaries of a personnel officer and an accountant are different. Accordingly, additional payments for the same amount of work are different. And it cannot be said that their qualifications for the work performed are higher for someone. It is legal?

05/21/2019 The employee left the sick leave on the 13th. The certificate of incapacity for work was handed over immediately on the same day. Today the worker came to be indignant, tk. On the 15th day of the salary payment, he received nothing. The accountant says that he is not obliged to accrue a sick day to the day. Who is right?

05/06/2019 Our employee (accountant) asked the employer to pay for three-month advanced training courses. Courses cost 30,000 rubles. The director agreed, but a training agreement was concluded with her, in which it was prescribed that she should work after training for 7 months. The agreement does not mention the return of tuition fees upon dismissal of an employee.
The employee has not completed this period and is resigning own will(for no good reason) after 2 months, without having worked another 5 promised months. The director demands to withhold from her the full amount paid for training (30,000 rubles). Will it be legal?

04/29/2019 A cleaner's salary is a salary in the amount of the minimum wage. But after deducting the tax on her hands, she receives less than the minimum wage. It is legal? Or should the salary be such that, after deducting taxes, the minimum wage remains on hand?

04/29/2019 Imagine the following typical situation. The employee was granted full annual paid leave at the beginning of his working year. After working only half of his working year, the employee quits.
Let's say the settlement amount is 4 thousand rubles.
The amount owed for unworked vacation- 8 thousand rubles.
Questions:
1) Is it possible to keep all 4 thousand rubles on account of the employee's debt for unworked vacation?
2) How to collect the rest of the amount?

04/24/2019 Is the employer obliged to pay wages for the days worked before the next paid vacation?

04/09/2019 According to the employment contract, the employee receives a salary in the amount of 5,000 rubles. and the premium is a percentage of sales. If the monthly salary is less than the minimum wage, then the employer makes an additional payment to the employee to the salary, reaching it up to the minimum wage.
One employee leaves the salon. The rest are entrusted with her duties (distributed between two employees) as additional work under Art. 60.2 of the Labor Code of the Russian Federation.
If for a month the salary + bonus does not “reach” the minimum wage, is it possible to calculate the surcharge there under Art. 60.2 of the Labor Code of the Russian Federation? Or should this additional payment be paid in excess of the minimum wage for the main job?

04/02/2019 The organization has the following practice: instead of paying overtime hours employees are given bonuses. At the same time, the fact of such work is not recorded anywhere, and the amount of the bonus is significantly higher than the surcharges provided for by law. What could be the danger of such an approach?

03/28/2019 Downtime was declared in the organization. We pay 2/3. As a result, the employee receives less than the minimum wage at the end of the month. It is legal?

03/26/2019 Rostrud on its own information portal Onlineinspection.rf published an interesting consultation.
The situation was considered when, for combining positions, the employer sets an additional payment to the employee in the amount of 50% not from the salary for the combined position, but from the salary for the main position of the employee. As a result, different employees, combining the same position, received different amounts of additional payments for this. After all, their salaries were different, and the surcharge was calculated from their salary.
For our part, we will add our recommendations for HR practitioners.

03/25/2019 Now the employees of our department receive a salary of 40,000 rubles. The employer wants to “divide” it: make 20,000 salaries, and the rest is a “earned bonus”. Other working conditions, duties will not change. Workers vs. Is the employer entitled to “divide” the salary according to own initiative on the basis of Art. 74 of the Labor Code of the Russian Federation, warning employees two months in advance?

03/25/2019 What if the order to postpone the vacation is issued before the vacation pay is paid? And if vacation pay has already been paid, and only after that an order was issued to postpone the vacation?

03/21/2019 The head office of the employer is in the southern region, but employees are accepted for work in the employer's division located in the Far North region. Are the northern district coefficients taken into account when calculating the salaries of these workers?

03/20/2019 It is clear that the indexation of salaries must be carried out for everyone. Is it possible for employees in a private non-state company to index salaries in different ways?

19.03.2019 Legal regulation indexing. Is wage indexation required? The procedure for indexing wages. Registration of wage indexation.

03/18/2019 Dear colleagues, today we want to remind you how much depends on the wording that we use when establishing the rules for bonuses to employees.

03/11/2019 Imagine the following situation. The employee wrote a letter of resignation of her own free will. 3 days before the date of dismissal, she went on a “sick leave” to care for a child. Those. the child got sick, not her! On the day of her dismissal, she was transferred to a bank card. These 3 days of her absence were not paid in any way. She provided a disability certificate a week or two after her dismissal. How should she pay for it: only 3 days before the dismissal or those days after the dismissal?

03/05/2019 The employee is granted parental leave. Her husband does not work officially; without an employment contract. Accordingly, the employee cannot provide a certificate from the spouse's place of work stating that he does not receive child care allowance. What to do?

05.03.2019

20.02.2019 The employee was provided with annual leave 49 calendar days followed by voluntary dismissal. Today, on the last day of vacation, the employee brought sick leave (illness) and asks to pay for it. But since receiving work book and calculation until the day of the onset of disability indicated in the sick leave, more than 30 days have passed. Should we pay temporary disability benefits in this case?

01/28/2019 An employee works for us both in the main job and part-time. Delayed wages throughout the organization. He wrote a statement on the suspension of work under Art. 142 of the Labor Code of the Russian Federation. Does he have to write two statements?

01/24/2019 Today we will talk about a popular situation when an employee takes a vacation at his own expense, and when he returns to work after the vacation, he provides a certificate of incapacity for work. From the sheet, the employer learns that part of the vacation days or the entire vacation the employee was ill. The employee asks to pay "sick leave" and postpone the vacation without pay for another time. What to do in this case, pay or not a sick leave, is it possible to transfer the vacation at your own expense or issue it again ...

01/24/2019 The company does not have a specific form of payslip. Almost all employees are on a salary and there are no questions about accrual. And if there is any doubt, then the employee, at his request, is given printed sheets from the 1C program. Is this a violation?

01/24/2019 Sometimes we have to deal with the following situation: in organizations located in the regions of the Far North and working without an experienced personnel officer, salaries are indicated in the employment contracts of employees, but they do not indicate district coefficient, and sometimes percentage premium. For some reason, there is an opinion that the regional coefficient may be included in the salary. So the employees are explained, but this does not follow from the documents.
Let's see if the district coefficient can be included in the salary, and is it necessary to write it in the employment contract as a separate line?

01/24/2019 In the rules of the internal work schedule(PVTR) salary payment dates are set:
25th (salary for the first half of the month),
10th day of the month (salary for the second half of the previous month and bonus for the month, it can be calculated only on the basis of the results of the month, as established in the local regulatory act).
On the 25th of January, the annual bonus is also paid (the criteria for its calculation based on the results of the year are established in the local regulatory act).
And on the 25th of December, a "New Year's bonus" is paid as a gift from the company. The director approves the amount of the New Year's bonus every year by order. All this is spelled out in the PVTR.
Questions:
1) Is it not critical that the difference between the amount received by an employee for the first half of the month and the amount for the second half of the month can differ by almost 2 times?
2) Such a procedure is established in the PVTR, but not in the employment contract. It is legal? Or is it necessary to include all this in employment contracts?
3) Is it legal that on December 25 and January 25, employees receive amounts that are higher than in other months on the 25th?
4) Is it legal that the amount of the New Year's bonus is set by the order of the director at his discretion? Criteria and guidelines for its establishment are not spelled out in local regulations.

01/23/2019 The employer violated the terms of payment of wages through no fault of his own (through the fault of the bank). Should the employer in this case pay employees interest for violation of the terms of payment of wages?

01/09/2019 Which term is more correct to use (when issuing orders and accounting documents) when paying salaries for the first half of the month worked: "advance payment" or "salary"?

12/28/2018 We issue for employees bank cards in the bank as part of the "salary" project. The employee writes an application, we send it to the bank, and after receiving the card and personal account number from the bank, we begin to transfer the salary. As long as there is no card, we, of course, pay in cash. Do I need to take another application from the employee to transfer money to the "salary" card after the card is issued?

12/27/2018 The article addresses the following questions:
Piecework wages in the staffing table
Piecework wages in an employment contract
Change in piece rates for employees

12/27/2018 Let's think about the following situation. Suppose a company has 4 branches. They have similar positions. Is it possible for positions of the same name with the same set of responsibilities located in different branches, i.e. different subjects of the Russian Federation, establish different salaries?

12/27/2018 There are employees who go on maternity leave and parental leave this year. Should they be given an annual bonus in January? We have it in January.

On December 27, 2018, the employee was granted leave with subsequent dismissal. The calculation is issued on the last day of work before the start of the vacation. It was December. Vacation expired in January. And in January there was an accrual of the annual bonus. The employee was paid his annual bonus on the card during the vacation until the date of dismissal. Did we have to pay interest for late payment? Those. we had to do the whole calculation in December before the start of the vacation, but it turns out that we partially made it in January. But, on the other hand, it was impossible to calculate the premium in December, it is calculated from the volume of sales and profit for the closed year.

12/27/2018 How to change the "salary" bank from the new year? Let's say an employer has oral negotiations with employees and they all agree. How then to arrange everything? But what if one of the employees in the process changes their mind and refuses to change the bank?

12/03/2018 The employee was dismissed due to the termination of the activities of his employer - individual entrepreneur. I got registered with the employment center immediately, but could not find a job within three months. Is the former employer obliged to pay him the average earnings for the period of employment?

On November 28, 2018, the Supreme Court of the Russian Federation indicated what circumstances the courts should check in disputes over payments upon dismissal of their own free will. It is important for personnel officers to know and take this into account in their work.

Surcharge for combining positions (professions), performing the duties of an absent employee, other additional work

10/31/2018 The employee got a job on August 17, 2018 (the date of conclusion of the employment contract), the first working day on August 20, 2018 (according to the contract on August 20, he was supposed to start work). He resigned on September 14, 2018. What compensation for vacation is he entitled to, for how many days?

10/31/2018 We have a small organization. Everyone's salary consists of a salary and a bonus. The salary is paid on the 5th and 20th of the month (the 20th is an advance payment for the current month (50% of the salary), the 5th is the remaining 50% of the salary for the past month. But on the 10th, we are paid a bonus for the past month. Previously, it is impossible to calculate.
The questions are as follows. The Ministry of Labor of Russia has set the subsistence minimum for the second quarter of 2018. Why do employers need to know this amount? Payslip: in detail and in detail

When and to whom to issue a pay slip? About the form of the payslip: how to draw up correctly and what mistakes to avoid. Order on approval of the pay slip. The procedure for issuing pay slips to employees. Responsibility of the employer for the absence of pay slips. Step-by-step procedure for accepting and approving the payslip form.

08/24/2018 An ordinary situation: an employee is assigned to combine positions with his consent.
Usually, in such cases, an additional payment is established (Article 151 of the Labor Code of the Russian Federation indicates its obligation) in a fixed amount. But often the manager expresses a desire to pay different amounts depending on the result of work in a combined position in the accounting period. Is this allowed by law? Among specialists, we came across the opinion that the surcharge in question can only be set in a fixed amount, no “more or less”, in each month the employee should receive the same amount for the combination. Moreover, supporters of this opinion argue that it is impossible to establish in the local regulations of the employer the very possibility of dividing the surcharge for combining into a fixed and bonus parts, and such an establishment is a violation for which the State Labor Inspectorate will certainly fine during verification. There is also a position that the surcharge in question can only be established by agreement of the parties, and it cannot be “mentioned” in local regulations. Is it so? Let's figure it out.

Is the wording in the concluded employment contract correct that the established salary of 40,000 includes the district coefficient? After all, the salary is a fixed amount of wages for an employee without taking into account compensatory, incentive and social payments, that is, the district coefficient is not a component that forms the salary of an employee? In the issued payslip in the payroll there is no district coefficient line, only the above salary and bonus, so it is not charged? Clarifications by Rostrud from the Compliance Guidance Report explaining what behavior is legal, as well as an explanation of the new requirements of regulatory legal acts for the 3rd quarter of 2017.

01/09/2018 Employee A is accepted as an auxiliary worker, receives a salary of 10,000 rubles. Employee B is accepted as a digger, receives a salary of 9000. Both employee A and employee B combine the profession of a slinger, the content and amount of work in the combined profession are the same for employees. For fulfillment additional work an additional payment is established for employees - 10% of the official salary for the main job; that is, for combining the profession of a slinger, employee A receives 1000 rubles, and employee B - 9000. Art. 151 of the Labor Code of the Russian Federation establishes that the amount of the additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work. Should the size of the additional payment for employee A and employee B be the same with the same content and volume of additional work, is this a violation? Clarification by Rostrud from the Report with Guidance on Compliance with Mandatory Requirements, explaining what behavior is legal, as well as an explanation of the new requirements of regulatory legal acts for the 3rd quarter of 2017.

01/09/2018 How should work on weekends and holidays be paid in accordance with the amendments made by Federal Law No. 125-FZ of June 18, 2017 "On Amendments to the Labor Code of the Russian Federation" to Article 153 of the Labor Code of the Russian Federation? Is it possible for an employee to choose a single daily rate and an additional day of rest instead of paying double for his work when working on weekends and holidays? Clarification by Rostrud from the Report with Guidance on Compliance with Mandatory Requirements, explaining what behavior is legal, as well as an explanation of the new requirements of regulatory legal acts for the 3rd quarter of 2017.

07/12/2017 From July 1, 2017, the minimum wage increased to 7,800 rubles per month (Federal Law of December 19, 2016 N 460-FZ).

09.07.2017

In what cases can the employment service oblige the employer to pay the "reduced" workers the average earnings for the "extra" months? The Supreme Court of the Russian Federation explained which cases are considered exceptional while maintaining earnings for additional months after dismissal for reduction.

This decision is useful to read not only for residents of the Far North, but also for personnel officers working to the south and dealing with dismissal due to a reduction in the number and staff of employees, in connection with the liquidation of an organization or the termination of an individual entrepreneur.

The Supreme Court of the Russian Federation considered a dispute initiated by an organization located in the regions of the Far North, however, the principles of recognizing exceptional cases of keeping wages for an "extra" month are unlikely to change in other territories.

04/03/2017 Can a bakery, if it has financial problems, pay part of the salary to employees with products?

Can the salary dates be left out of the employment contract? 01/26/2015 Is it possible to pay a part-time worker in the amount of a full salary?

Is it possible for a part-time job to be set a salary in the same amount as for employees for whom work in this position is the main one? There are two opposing points of view on this issue.

01/19/2014 Our organization has not indexed wages for several years. Is an employer obligated to index wages due to inflation?

From the article you will learn:

1. How to document the accrual of bonuses to employees in order to avoid problems during tax and labor inspections.

2. What premiums can be taken into account in tax expenses under OSNO and STS.

3. What legislative and regulatory acts govern the procedure for calculating bonuses and including them in expenses for taxation.

The salary of employees, as a rule, consists of several parts: payment for labor (for the time actually worked, for the amount of work actually performed, etc.), compensation payments and incentive payments. Incentive incentive payments include bonuses to employees. The division of wages into a fixed part and a bonus part is in the interests of both the employer and the employee. The employer has the opportunity to encourage employees to achieve higher indicators and results, and at the same time not to overpay them if such indicators are not achieved. And for employees, the bonus part of wages is a real opportunity to receive greater remuneration for their work. That is why almost all organizations and individual entrepreneurs-employers provide for the accrual of bonuses to employees, and bonuses often make up the largest part of wages. Given this fact, the accrual and payment of bonuses is the object of increased attention during inspections by the tax inspectorate and the state labor inspectorate. How to bring the accrual of bonuses in line with labor and tax laws and avoid problems during inspections - read on.

What is of interest to the tax inspectorate in terms of bonuses to employees: is it right to classify the cost of wages (including the payment of bonuses) as expenses that reduce the taxable base for corporate income tax or for a single tax paid in connection with the application of a simplified taxation system.

What is of interest to the state labor inspectorate: are the rights of employees violated in the calculation and payment of wages (including bonuses).

All bonuses to employees are subject to insurance premiums in the PFR, FSS, MHIF (clause 1, article 7 federal law dated July 24, 2009 No. 212-FZ), therefore, when checking the FSS and the PFR, inspectors are usually interested in total amount accrued premiums without detailed analysis.

Documentation of awards

According to the Labor Code of the Russian Federation, the establishment of bonuses for employees is the right of the employer, and not his obligation. This means that the employer has the right to approve a remuneration system that provides for a bonus component (salary-bonus, piece-bonus remuneration system, etc.) and document this fact. Please note that if the internal documents of the employer establish a remuneration system that includes bonuses, then in this case the accrual and payment of bonuses to employees, according to internal agreements, is the responsibility of the employer. Failure to fulfill this obligation may result in justified complaints from employees and serious claims from the labor inspectorate. In this regard, it is important to properly document the procedure and conditions for bonuses to employees.

In what documents it is necessary to reflect the conditions and procedure for bonuses to employees:

1. An employment contract with an employee. The terms of remuneration, including incentive payments, which include bonuses, are mandatory for inclusion in an employment contract (Article 57 of the Labor Code of the Russian Federation). At the same time, it must clearly follow from the employment contract under what conditions and in what amount the bonus will be paid to the employee. There are two options for fixing the terms of bonuses in the employment contract: fully prescribe the conditions and procedure for bonuses or make a link to local regulations that contain this information. It is advisable to use the second option, to give a link to local regulations in the employment contract, because when making changes to the conditions for encouraging employees, it will only be necessary to make the appropriate changes to these documents, and not to each employment contract.

2. Regulations on remuneration, provisions on bonuses. In these local regulations, the employer establishes all essential conditions employee bonuses:

• the possibility of accruing bonuses to employees (remuneration systems);
• types of bonuses and their frequency (for results based on the results of work for the month, quarter, year, etc., one-time bonuses for holidays, etc.)
• list of employees who certain types bonuses (all employees of the organization, individual structural units, individual positions);
• specific indicators and methodology for calculating bonuses (for example, a certain percentage of the salary for the implementation of the sales plan; a fixed amount and specific holidays, etc.);
• conditions under which the premium is not charged. So, if an employee has a fixed bonus for the conscientious performance of labor duties, then the employee can be deprived of this bonus only if there are sufficient grounds (non-performance or improper execution obligations under job description; violation of internal labor regulations, safety measures; violation causing disciplinary action and etc.);
• and other conditions set by the employer. The main thing is that all the conditions for bonuses to employees in the aggregate do not contradict each other and make it possible to unambiguously determine which of the employees, when and in what amount the employer is obliged to accrue and pay the bonus.

3. Collective agreement. If, at the initiative of the employer and employees, a collective agreement is concluded between them, then it must also indicate information on the procedure for bonuses to employees.

! Note: in addition to the fact that the employee signs an employment contract, the employer must, against signature, familiarize him with the regulation on remuneration, the provision on bonuses, the collective agreement (if any).

Inclusion of premiums in tax expenses under OSNO and STS

Labor costs for tax purposes under the simplified tax system are accepted in the manner prescribed for the calculation of corporate income tax (clause 6 clause 1, clause 2 article 346.16 of the Tax Code of the Russian Federation). Therefore, when including labor costs (including the payment of bonuses) in expenses that reduce the taxable base for income tax and simplified taxation, one should be guided by Article 255 of the Tax Code of the Russian Federation.

“The taxpayer’s labor costs include any accruals to employees in cash and (or) natural forms, incentive accruals and allowances, compensatory accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these workers, provided for by the norms of the legislation of the Russian Federation, labor contracts and (or) collective agreements "(paragraph 1 article 255 of the Tax Code of the Russian Federation). According to paragraph 2 of Art. 255 of the Tax Code of the Russian Federation, accepted labor costs for tax purposes include "accruals of a stimulating nature, including bonuses for production results, allowances for tariff rates and salaries for professional skills, high achievements in labor and other similar indicators." In addition, by general rule, expenses in tax accounting are recognized as reasonable and documented expenses incurred by the taxpayer (Article 262 of the Tax Code of the Russian Federation).

Thus, having combined all the requirements of the Tax Code of the Russian Federation, we come to the following conclusion. The cost of bonuses to employees reduces the tax base for income tax and for a single tax paid in connection with the application of the simplified tax system, while meeting the following conditions:

1. The payment of bonuses must be provided for in the employment contract with the employee and (or) in the collective agreement.

We discussed the procedure for reflecting the bonus conditions in the employment contract above: either fixing them in the employment contract itself, or a reference to the local regulations of the employer. Not all employers conclude a collective agreement with employees, however, if it does exist, then it should also provide for the possibility of paying bonuses and the procedure for bonuses.

! Note: one order of the head for the payment of bonuses is not enough to include bonuses in expenses. Bonuses for employees must be provided for in the employment contract with the employee and (or) in the collective agreement. Otherwise, the tax authorities have every reason to remove the "bonus" expenses and charge additional income tax or tax under the simplified tax system. This position of the tax authorities is confirmed by numerous court decisions in their favor.

2. A direct relationship is needed between the accrued bonuses and the "production results" of the employee, that is, the premium must be economically justified, related to the receipt of income by an organization or individual entrepreneur.

Thus, special attention should be paid to the wording according to which bonuses are awarded. For example, awards for an anniversary (new year, vacation, etc.), as well as awards for high achievements in sports, for active participation in public life companies, etc. nothing to do with results labor activity do not have an employee, so their acceptance to tax accounting unlawful (Letter of the Ministry of Finance of Russia dated April 24, 2013 N 03-03-06 / 1/14283). If bonuses are charged, for example, for specific labor indicators (fulfillment / overfulfillment of the sales plan, production plan, etc.), for the implementation of proposals that have brought economic benefits, then they can no doubt be taken into account in tax expenses. In addition, if the amount of bonuses is confirmed by calculations (for example, a percentage of the amount of contracts with new customers, of the amount of profit received, etc.), then the inspectors will have no chance to remove the costs of paying such bonuses.

! Note: often, bonuses are awarded to employees with approximately the following wording "For the timely and conscientious performance of their duties." If you want to include bonuses in tax expenses, it is better not to use this wording, because the timely and conscientious performance of your labor duties is the responsibility of the employee, and not the object of additional incentives. In this case, the tax authorities are likely to remove such expenses. Therefore, if it is impossible to give specific labor indicators for calculating the bonus, then it is better to indicate "For the results of work based on the results of the month (quarter, year, etc.)". In this case, it is likely to defend the right to include such premiums in tax expenses.

Another point: the source of the premiums. If profit is indicated as a source of premium payment, or as a basis for calculation, but a loss is actually received, then such premiums cannot be taken into account in taxation expenses.

3. The accrual of bonuses must be formalized properly.

The basis for accruing bonuses to employees is a bonus order. To draw up an order for bonuses, you can use the unified forms: Order (order) on encouraging an employee (Unified form No. T-11) and Order (order) on encouraging employees (Unified form No. T-11a), which are approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01. 2004 No. 1 "On approval of unified forms of primary accounting documentation on the accounting of labor and its payment. However, from January 1, 2013, it is not necessary to apply unified forms (clause 4, article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). Therefore, a bonus order can be drawn up in an arbitrary form, which is approved by the organization.

The main things you need to pay attention to when filling out an order for bonuses:

• the incentive motive must correspond to the type of bonus named in the employment contract, local regulations, collective agreement (with reference to these documents);
• it should be clear from the order which employees receive the bonus ( specific workers with full name);
• the amount of the bonus for each employee must be indicated (the amount of the bonus must correspond to the calculated data);
• you must specify the period for which the bonus is to be paid.

4. Bonus for the head of the organization(who is not its sole founder) it is better to issue it not by the order of the head himself, but by the decision of the founder ( general meeting founders).

This is due to the fact that the employer in relation to the head of the organization is its founders. Accordingly, it is within their competence to establish the conditions for paying the bonus and its amount to the head.

Reflection of premiums in accounting

In accounting, the accrual of bonuses is reflected in the same way as all wages on account 70 “Settlements with personnel for wages” in correspondence with cost accounts (20, 26, 25, 44). Since bonuses to employees are subject to personal income tax, the payment of bonuses is carried out minus the withheld personal income tax.

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Legislative and regulatory acts:

1. Labor Code of the Russian Federation

2. Tax code

3. Federal Law No. 212-FZ dated July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, Fund social insurance Russian Federation, Federal Compulsory Medical Insurance Fund"

E.V. Konovalova, economist-accountant
M.A. Svetlov, economist

Premiums: taxation and clearance

Unfortunately, many accountants still believe that any bonuses can be considered incentives, as long as they are enshrined in an employment or collective agreement or a local regulatory act. 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 of the Russian Federation, then often bonuses for the birthday of the employee, for the anniversary of the organization or for active community service included in tax expenses. Let's find out if this is legal and which bonuses can be taken into account in tax expenses without risk, and which ones are not. And how to issue awards so that there are no claims from inspectors.

Labor award

Salary employee including 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 just for work.

Now look at the Tax Code. And from it it follows that, in order to recognize our bonus paid for work in tax expenses, it must be provided for by an employment or collective agreementArt. 255, paragraph 21 of Art. 270 Tax Code of the Russian Federation.

Conclusion

To recognize an incentive payment as an expense for income tax purposes, it must be:

• indicate in the labor (collective) agreement with the employee;
• appoint (pay) for work.

Thus, bonuses for work include, for example, payments provided for in the labor (collective) agreement to the miner for exceeding the norms of coal production, and to the seller for the excellent quality of customer service and increased sales. They are taken into account in tax expenses and are included in the base for calculating insurance premiums and personal income tax. L Part 1 Art. 7 of the Federal Law of July 24, 2009 No. 212-FZ "On insurance premiums ..."; sub. 6 p. 1 art. 208, art. 255 Tax Code of the Russian Federation.

Also, without any problems, it is possible to take into account the bonuses provided for in the provision on bonuses to employees in tax expenses, if there is a reference to it in 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 in the bonus regulation you indicate the basic size of the bonus th Letter of the Federal Tax Service of Russia dated April 1, 2011 No. KE-4-3/5165.

A common mistake managers make is setting a minimum bonus. 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." By establishing 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 still has to be paid. And if you suddenly decide to deprive an employee of a bonus, inspectors can file claims for violation of labor laws A Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

Thus, when establishing bonuses, it is necessary to specify in detail the conditions under which they are paid. This will help to avoid questions - both employees and inspectors (tax officials, labor inspectorates). By the way, you can prescribe that the bonus is not given to those who do not comply labor discipline or is reprimanded for poor performance at articles 189, 192 of the Labor Code of the Russian Federation.

It is necessary to issue bonuses of a stimulating nature by order according to forms No. T-11 or No. T-11a approved Decree 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, how to be if the premium in fact, paid for labor achievements, but not covered by the labor or collective agreement? For example, a one-time bonus appointed by order of the director as an incentive for successful execution special assignment? Can it be taken into account as a labor cost?

In the letters, the controllers say that it is unlawful to take into account such a bonus in expenses. n Letter of the Federal Tax Service of Russia for Moscow dated April 5, 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 prescribed in the employment contract e paragraph 21 of Art. 270 Tax Code of the Russian Federation.

Conclusion

Employer-friendly accounting options production bonuses obvious. In order not to provoke conflicts with tax authorities, all bonuses for specific production results that you plan to regularly, periodically or even one-time pay to your employees must be described:

• <или>in labor (collective) contracts;
• <или>in the provision on bonuses to employees and give a reference to this provision in the labor (collective) agreement.

The scheme of safe accounting of bonuses for labor can be represented 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 ...".

Regulations on bonuses

It is more convenient to prescribe the conditions for bonuses in a separate document - in the provision 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 make a position “for yourself”, let's see what main sections can be distinguished in it and what to write in them.

POSITION
on employee bonuses
OOO ____________________

I. General provisions In this section, you specify the regulatory framework and the purpose of the regulation. You can also designate the circle of bonus workers (in particular, staff members and collaborators).
1.1. This Regulation on bonus payments to employees of LLC ____________________ (hereinafter referred to as the Regulation) was developed in accordance with the Labor Code of the Russian Federation, the Tax Code of the Russian Federation, the Regulation on the 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 regulatory act of the Company.
1.2. This Regulation applies to employees holding positions in accordance with staffing working in the Company both at the main place of work and part-time.
1.3. In this Regulation, bonuses should be understood as the encouragement of employees for conscientious efficient work. It consists in the payment to employees of sums of money 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. Remuneration of employees based on the results of their work depends on the quality of the work of employees, financial condition Society and other factors that may influence the very fact and amount of bonuses.

II. Types of premiums and bonus indicators In this section, you define the types of bonuses: monthly, quarterly, etc., as well as one-time bonuses for completing a specific work assignment.
To justify the legitimacy of income tax expenses, it is necessary to indicate specific bonus indicators. For example, for overfulfillment of the amount of work (production standards), for the absence of marriage, 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 issued as annexes to the Regulations on bonuses.
Also in this section, you can fix the conditions of deprecation. Such a condition may 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 accrued based on the results of work for _________________Month, quarter, semester. in the event that the employee achieves high performance indicators, subject to the employee's flawless performance of the labor duties assigned to him by the employment contract, job description and collective agreement. In this Regulation, high performance 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 receivables..
2.2.2. For accountants: _____________For example, providing cash and financial discipline, timely delivery all types of reporting and tax returns..
2.2.3. ...
2.3. One-time (one-time) bonuses may be accrued to the employees of the Company:
2.3.1. According to the results successful work Society per year.
2.3.2. For the performance of a specific additional task by an employee.
2.3.3. For high-quality and prompt performance of especially important tasks and especially urgent works, one-time tasks of management.
2.3.4. ...
2.4. The premiums provided for in paragraphs. 2.2, 2.3 are included by the Company in sales expenses ( 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 appearing at work in a state of alcoholic, narcotic or toxic intoxication, confirmed by an appropriate examination;
- when making absenteeism 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 accruing bonuses to employees who were hired or quit in the period for which the bonus is accrued. For example, the prize hired workers paid in proportion to the time worked in the period for which the bonus is accrued.
3.1. The size of the current bonuses of the Company's employees cannot exceed ____% of the amount of the salary on the proposal of 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 on the proposal of the head of the structural unit.
3.3. The total amount of material incentives for employees is not limited by the maximum amount and depends only on the financial position of the Company.
3.4. The procedure for calculating the bonus depending on the bonus indicators is fixed:
- for employees of the commercial department - in Appendix 1;
- for accountants - in Appendix 2;
- ...
3.5. Employees hired or fired good reasons during the period for which the bonus is accrued, it is calculated in proportion to the hours worked.
3.6. Current bonuses (for a month, a quarter, half a year) are paid to the employees of the Company until the ______ day of the month following the bonus period.
3.7. Leaders structural divisions not later than ____________________ day of the month following after the bonus period Over the past month, quarter, half year., direct to CEO data on performance by employees of bonus indicators and on the proposed amount of the bonus.

IV. Final provisions Determine the procedure for the entry into force of the Regulations and the terms of its validity. You can also determine the procedure for 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 it is replaced by a new one.
4.2. Control over the implementation of these Regulations is entrusted to _______________For example, the chief accountant of the organization..

And do not forget that after the adoption of the Regulations on bonuses, all employees of your organization must be familiarized with it against signature b Art. 22 Labor Code of the Russian Federation. And in the collective agreement (or labor) do not forget to make a reference to this Regulation.

non-production award

And what will change if the company pays bonuses not for production achievements, but, for example, by March 8, February 23, professional holiday or on the occasion of an employee's birthday? In the opinion of controllers, such bonuses do not relate 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 paragraph 1 Letters of the Ministry of Finance of Russia dated 07/21/2010 No. 03-03-06 / 1/474; ; FAS PO dated April 24, 2007 No. A55-12432 / 06-10; FAS UO dated 30.03.2009 No. Ф09-1640 / 09-С3. Nevertheless, the FAS SZO made a decision in favor of the tax V Decree 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 still have to include them in the base for calculating personal income tax and insurance premiums. I Part 1 Art. 7 of the Federal Law of July 24, 2009 No. 212-FZ; sub. 6 p. 1 art. 208 Tax Code of the Russian Federation.

So that the bonus can be unequivocally qualified as a payment for work and so as not to give the tax authorities a reason to exclude it from tax expenses, it is necessary to avoid such formulations as, for example, "an award on the occasion of the 50th anniversary of the employee and for many years of conscientious work." After all, such a wording will immediately cause a lot of questions from the inspectors. It is better to assign an award to the hero of the day simply "for many years of conscientious work."

In order not to argue with the tax authorities, it is better to draw up all bonuses as payments for work, and the conditions for their appointment are prescribed in the labor, collective agreement or in a separate Regulation. And it’s not at all difficult to find a beautiful justification to pay a bonus for a holiday or anniversary of an employee.

Salary bonus paymentassumes that the employee has the right to receive additional funds in the amount not lower than the salary part of the salary. We will describe below how such payments can be made, whether the obligation to pay bonuses in the amount of one or more salaries is established by law.

How is the bonus system arranged in Russia?

In Russia, the procedure for rewarding employees is prescribed in the Labor Code of the Russian Federation. For some categories of employees, other regulations may be adopted that establish the procedure and amount of bonuses (for example, for employees of the Ministry of Internal Affairs, the Ministry of Emergency Situations, etc.).

By virtue of the law (Article 192 of the Labor Code of the Russian Federation), a bonus is one of the measures to encourage employees for their work, as well as an incentive for further fruitful work. Thus, the main purposes of bonuses are encouraging and stimulating.

Bonuses are included in the wage system (Article 129 of the Labor Code of the Russian Federation) along with the salary and compensation payments. If the salary is paid monthly, and this is the obligation of the employer, then he does not have such an obligation with respect to bonuses. The organization is obliged to pay from bonuses insurance premiums, other payments, therefore, from the point of view of managers, bonuses are a significant expenditure part, which can often be dispensed with.

Each organization has its own system of remuneration. Premiums may or may not be included in such a system. This is due to the fact that the legislation does not contain requirements for employers on the mandatory payment of bonuses, and in Part 2 of Art. 135 of the Labor Code of the Russian Federation expressly states that they can be paid on the basis of internal acts of the organization: collective agreements, local acts, agreements. Employers are not required to accept such acts.

Thus, the law does not oblige employers to pay bonuses. The size and frequency of payments are not specified. In practice, the management either adopts an internal act, which contains the procedure for bonuses to employees, or decides for itself - when, to whom and in what amount to pay bonuses.

Can they pay a significant amount at a time, for example, a bonus of 8 - 10 salaries

In many organizations, the amount of the bonus is tied to the salary part of the salary. Salary is a salary in a fixed amount for one month, which does not include other payments (compensatory and incentive). The amount of the salary part of the salary is prescribed in the employment contract.

A one-time bonus of 10 salaries may be paid if:

1. So the management decided (on its own initiative, on the basis of memo or employee statements) and issued a bonus order.
2. The obligation to pay is fixed in the employment contract with the employee (for example, the contract states that at the end of the year, or upon dismissal, the employee is paid a significant bonus).
3. obligation to pay or certain conditions for its implementation are enshrined in a local act, a collective agreement, an agreement.

This is an exhaustive list of cases where a premium of such a significant amount can be transferred. These premiums are the exception rather than the rule. It is enough to simply calculate what expenses the employer will incur if he pays 10 salaries at once.

Suppose an employee's salary is 15,000 rubles. So the size bonus payment will amount to 150,000 rubles. With this money, the employer must pay 22% of insurance premiums, 5.1% for health insurance, and 2.9% in the Social Insurance Fund, which is another 45,000 rubles. Thus, if in a normal month the employer would pay the employee a salary of 15,000 rubles and transfer 30% of this amount to various funds, then with additional payment bonuses, the total expenses will amount to 214,500 rubles.

Is it permissible to pay monthly bonuses in certain amounts, for example, bonuses of 25 - 30% of salary

It is possible to reward employees on a monthly basis, even without any reason related to the achievements of employees in the service. It is enough to write in the employment contract, for example, the following wording: “ The employee is set a salary in the amount of the salary (15,000 rubles) and a monthly bonus of 30% of the salary.

Of course, the wording can be any, for example, with a salary, a bonus of 25% of the salary, or a bonus of 1/3 of the salary can be paid. The law does not establish a minimum and maximum amount of premiums.

Similar wording can be fixed at the level of local acts, in particular, in the Regulations on bonuses. A significant difference for the employer is that the local act affects the interests of all employees of the organization, and not just one, like an employment contract. In this regard, everyone will have to pay bonuses in the amount of a certain percentage or share of the salary. It should be noted that monthly bonuses are accrued in many organizations, but more often in budget ones.

Thus, bonus payments in salaries, percentages of salary, salary shares, etc. are quite possible. Decisions on their implementation are made by the employer, or the bonus procedure is fixed in employment contracts or internal acts of the organization.

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We ask for your clarification on the procedure for accruing bonuses to our employee. According to the regulation on wages at our enterprise, he is entitled to a monthly bonus on income in the amount of 50% of the main salary. Some indicators of his work may reduce the monthly bonus. In particular, there is an order with the following wording: “In order to increase the efficiency of revenue collection by tram and trolleybus drivers, to establish from July 1, 2015 the percentage of income premium reduction for each percentage of underperformance of the plan in the amount of 5%.” Let's assume individual plan in terms of monthly income, the employee completed 90%, i.e. it turns out 10% underfulfillment of the plan. According to the order, he needs to reduce the premium by 10 * 5 = 50%. There are 2 options for calculating the premium: 1. Basic income = 10000r. Bonus according to the position = 10000 * 50% = 5000 rubles. We reduce it by 50%, i.e. premium=5000*50%=2500r.2. Basic income = 10000r. The percentage of the premium according to the position = 50%. We reduce it by 50%, i.e. premium percentage=50%-50%=0%, i.e. premium = 10000 * 0% = 0r. Which option do you think is correct?

The first option seems to be correct, since the order prescribes “to establish the percentage of bonus reduction”, and not to reduce the amount of bonus percent established by the Regulations on Wages.

But, of course, only the creators of the order (management, owners) can give the most correct answer, and in order to correctly implement their decision, it is recommended to clarify with them what exactly was meant by the above wording.

How to draw up the Regulations on bonuses for employees.

The organization develops the bonus system independently. That is, the organization has the right to establish any types of bonuses for employees. Prizes may be given in cash or in kind.

The procedure for paying bonuses can be fixed in the following documents:
- an employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);
- a collective agreement (part 2 of article 135 of the Labor Code of the Russian Federation);
– separate internal document organizations (for example, in the Regulation on bonuses) (part 2 of article 135, part 1 of article 8 of the Labor Code of the Russian Federation).

Who is obliged to develop the Regulation on bonuses

The development of the Regulations on bonuses is a right, not an obligation of the organization. Such a document is necessary if the organization plans to develop a bonus system. If the bonuses are of a one-time nature, then for their payment it is enough to issue an order signed by the head of unified form No. T-11 or No. T-11a (if bonuses are paid to several employees at once) (part 1 of article 8 of the Labor Code of the Russian Federation).

Document Format

There is no standard form of the Regulation on bonuses in the legislation. This document is compiled in any form.
Usually, the Regulations on bonuses indicate:
– general provisions(information about who is entitled to receive bonuses, according to what rules the bonuses are distributed, from what source they are financed);
- bonus indicators (for which the employee is entitled to a bonus);
- the order of awards;
- the circle of employees who receive bonuses;
- the size of bonuses (fixed amount, percentage of salary);
– periodicity of bonus payments (monthly, quarterly, etc.);
- conditions for reducing and not accruing a bonus to an employee (depriving an employee of a bonus).

An example of the execution of the Regulations on bonuses to employees

Alfa LLC has developed a Regulation on employee bonuses.

Situation: is it possible to include in the Regulations on bonuses a condition that employees who pass probation, premiums are not awarded

No you can not.

All provisions of the Labor Code of the Russian Federation, collective agreements, agreements, local regulations () apply to employees who are on probation. The provision on bonuses is a local normative act. It should establish indicators and conditions for bonuses for each category of personnel (workshop, department, group, etc.) or for each position held. At the same time, the accrual of bonuses and their amounts should depend only on the degree of fulfillment of these indicators (conditions). A different approach would discriminate against employees who successfully perform their duties during the probationary period.

Any discrimination in determining wage conditions is prohibited (). Moreover, the concept of "remuneration" includes not only wages, but also compensatory and incentive payments, including bonuses (). Compliance with labor laws is monitored by labor inspectorates. An employee who was not credited with a bonus just because he is on probation has the right to apply to the labor inspectorate with a complaint to the organization. Even if such a condition is spelled out in the Regulations on bonuses.

If the employee proves that all indicators and bonus conditions are met by him, then the organization and its head Labour Inspectorate or the court may bring to administrative responsibility under Article 5.27 of the Code of Administrative Offenses of the Russian Federation (and the Code of Administrative Offenses of the Russian Federation). The amount of the fine is:
- for the head - from 1000 to 5000 rubles;
- for an entrepreneur - from 1000 to 5000 rubles;
- for an organization - from 30,000 to 50,000 rubles.

Repeated violation carries the following penalties:
- for the leader official) - a fine in the amount of 10,000 to 20,000 rubles. or disqualification for a period of one to three years;
- for an entrepreneur - a fine in the amount of 10,000 to 20,000 rubles;
- for an organization - a fine in the amount of 50,000 to 70,000 rubles.

Such liability measures are provided for in parts and articles 5.27 of the Code of Administrative Offenses of the Russian Federation.

Coordination and approval

After the Regulation on bonuses is drawn up, coordinate it with the representative body of employees (if any) and approve it with the head of the organization (part 4 of article 135 of the Labor Code of the Russian Federation). Familiarize employees with the Regulation against signature (part 3 of article 68 of the Labor Code of the Russian Federation). To do this, attach a blank sheet to the document for review, where employees will put their signatures.