Samples of filling in the indicated forms of orders for promotion can be downloaded here: Form No. T-11 - an example of filling out the form. Form No. T-11a - an example of filling out the form. A sample order for a bonus, drawn up in an arbitrary form, may look like this: Order (bonus) - a template. It should be noted that the law does not regulate the obligation of the employer to acquaint the employee with the bonus order. However, the standard forms approved by Decree No. 1 provide for such a procedure. The absence of the signature of employees in the appropriate fields may lead to comments from the State Labor Inspectorate. Thus, a bonus order can be drawn up both in an arbitrary form and according to a unified model. The document is signed by the head of the organization.

Order on employee bonuses - sample 2017-2018

Attention

The percentage of salary format is convenient because there is no need to index the value prescribed in the document. Specifying a fork of the lower and upper limit of the amount allows you to differentiate bonuses depending on the age and salary of the employee.

Calculation procedure The procedure for accruing such a bonus is simple, but requires coordinated actions of employees of several departments. Registration and maintenance of personal files of employees is one of the main functions of the personnel department.

As a rule, it is the personnel officer who keeps track of the memorable dates of employees and launches the mechanism for accruing bonuses for the anniversary. Preparation of papers The payment of incentives to an employee provides for documentation for further taxation.
Article 252 of the Tax Code of the Russian Federation requires documentary substantiation of the company's expenses, confirmation is necessary in the form of a reference to a clause of a collective agreement or an employment agreement regulating incentives.

Sample order for payment of remuneration in connection with the anniversary

In addition, it is important to remember: since the premium, in accordance with Part 1 of Article 129 of the Labor Code of the Russian Federation, is integral part salary, its written registration is mandatory. T11 or own form - which is better to use? The Decree of the State Statistics Committee “On approval of unified forms of primary accounting documentation for accounting for labor and its payment” dated 01/05/2004 No. 1 established the standard form T11 for an order to encourage an employee.

Important

In 2012, the Ministry of Finance provided information No. PZ-10/2012, which clarified that the use of unified forms from 2013 is not mandatory, except in cases where the application of the standard is provided for by federal law. Thus, the employing organization has the right to use the unified T11 form or develop its own form.

Both options have their advantages.

Order on bonuses to employees in 2018

As you know, there are two types of motivation - negative and positive. To make people work better, they can be scared or encouraged.

Info

And if the negative motivation in the work process is the threat of dismissal, deprivation of a bonus or part of the salary, then a positive one, respectively, is an increase in work, an increase in wages, various incentives and the payment of bonuses. In order for the payment of the bonus to become legal, an employee bonus order is used, which indicates the amount of the bonus, general information, such as the full name of the person and his position, as well as the reason for the award and the name of the document acting as the basis.

Types of awards and incentives

• Stimulating. This type of bonus is necessary to encourage an employee and increase his level of motivation.

How to write an employee bonus order - sample

Paid for achievements in the work process, overfulfillment of the norm, overtime work, improvement production process, increasing sales, facilitating the work of colleagues, improving skills and other personal successes.

• Social. This type has nothing to do with success and is issued in cases where the employee needs to be congratulated and shown to him of his importance. It is paid for anniversaries, upon retirement, upon reaching a certain length of service and on other similar occasions.

Encouragement in general can be expressed in different forms, such as:

• Money. Encouragement of an employee with a certain amount - most often some percentage of his salary. The incentive bonus is always given in cash. It is illegal to use any other form.
• Certificate of honor.

One-time bonus: sample order

Unified form N T-11 OKPO │32567489│ organization name└─────────┘ ┌─────────┬────────────┐ │Number│Date│ │document│compilation│ ├ ─────────┼────────────┤ │45-n│ 06/22/2012│ ORDER ────┘ (instruction) on the promotion of an employee ┌────────────────┐ │Personnel number│ Nikolai Igorevich│356│ ┴────────────────┘ surname, name, patronymic Sales department structural subdivision Head of sales department position (specialty, profession) For conscientious work and in connection with the 55th anniversary from the birthday motive of encouragement premium type of encouragement (gratitude, valuable gift, prize, etc. - specify) Thirty-five thousand rubles. 00 kop. in words in rubles cop. 35 00000 (rub.

Bonuses for anniversaries of employees are not intended to compensate for their expenses related to the implementation of labor duties, do not depend on the qualifications of employees and the conditions of work. Since such amounts do not relate to payments made within the framework of an employment relationship, they are not charged. The validity of this approach was confirmed Supreme Court in the definition of 01.09.15 No. 304-KG15-10018.

The essence of the dispute

On the basis of the collective agreement, the organization paid employees who did not have violations of labor discipline remuneration by the anniversaries of 50, 55, 60, 65 years. Payments depended on the length of service and the official salary of the employee according to the staffing table, taking into account the regional coefficient. Insurance premiums for the sums of premiums by anniversaries were not accrued. However, inspectors from the PFR stated that these bonuses, although they were of a social nature, were provided for by the collective agreement, were stimulating and were produced by the employer within the framework of labor relations. Therefore, they had to be charged insurance premiums on the basis of the Federal Law of July 24, 2009 No. 212-FZ.

The court's decision

The courts of first and appeal instances supported the position of the fund's employees. The arbitrators came to the conclusion that the payments provided for by the collective agreement were made within the framework of labor relations, were part of the remuneration, and therefore they should have been included in the base subject to insurance premiums. By the way, a similar position is expressed in the decision of the AC Far Eastern District dated 10.04.15 No. Ф03-396 / 2015 (see "").

However, higher courts, including the Supreme Court, ruled in favor of the organization. The arguments are as follows. The anniversary date, with which the payment of monetary remuneration is associated, is directly related to a particular employee, and is not related to his labor relationship with the employer. These payments based on the collective agreement do not depend on the qualifications of employees, the complexity, quality, quantity, conditions of work, they are not stimulating, do not relate to the remuneration of employees. Thus, there are no grounds for charging insurance premiums.

Our organization paid a bonus to an employee by the anniversary date (40 years). This payment is provided for by the Regulations on bonuses in the company. My question is: Does this payment reduce taxable income? Is it subject to insurance premiums? Is it included in the calculation of average earnings?

The bonus paid to the employee for the anniversary is not taken into account when calculating income tax, is included in the calculation of average earnings and insurance premiums are charged on the amount of the bonus.

The rationale for this position is given below in the materials of the System Glavbukh.

Situation: whether it is necessary to accrue insurance premiums on the amount of one-time bonuses that were issued to employees for an anniversary or holiday. That is, these payments are not related to labor indicators *

Yes need.*

By general rules insurance premiums are subject to all those payments that the employer accrues within the framework of labor relations (part 1 of article 7 of the Law of July 24, 2009 No. 212-FZ, clause 1 of article 20.1 of the Law of July 24, 1998 No. 125-FZ ). And since bonuses are accrued to employees (that is, people with whom the organization has concluded employment contracts), then we can assume that these are payments within the framework of labor relations (* Article 16 of the Labor Code of the Russian Federation).

In addition, one-time bonuses are not named in the closed lists of payments that are exempt from: *

Contributions for mandatory pension (social, medical) insurance (Article 9 of the Law of July 24, 2009 No. 212-FZ);

· Contributions for insurance against accidents and occupational diseases (Article 20.2 of the Law of July 24, 1998 No. 125-FZ).

Thus, insurance premiums must be calculated on the amount of one-time premiums. At the same time, it does not matter for what reason the bonus is paid - for the achievement of certain labor results or in connection with some event (anniversary, holiday, etc.). *

Arbitration practice confirms this approach (see, for example, the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of June 25, 2013 No. 215/13, the decision of the FAS of the Volga District of March 6, 2012 No. A12-10291 / 2011).

The chief accountant advises: * if you are ready to argue with inspectors, then insurance premiums for one-time bonuses that are not related to labor indicators can not be charged.

The following argument will help in the dispute.

Bonuses for an anniversary (holiday, etc.) cannot be considered paid within the framework of labor relations. Therefore, there is no reason to charge insurance premiums. It is explained like this.

The mere fact that there is an employment relationship between employees and an organization does not mean that all payments that accrue to employees are remuneration for their work. So, one-time bonuses paid for an anniversary, holiday, etc., do not depend on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed by him. And accordingly, they are not remuneration for work and an element of remuneration. And if so, then they cannot be recognized as paid within the framework of labor relations.

There are examples of court decisions confirming this approach (see, for example, the decisions of the Federal Antimonopoly Service of the North-Western District of September 20, 2013 No. A66-15138 / 2012, Central District dated November 6, 2012 No. А64-1493/2012).

However, given the ambiguity of arbitration practice, it is difficult to predict the outcome of litigation on this issue. Judges can take the side of the organization as well as the side of the inspectors.

Situation: is it possible to take into account, when calculating income tax, the costs of paying one-time bonuses not related to the employee’s performance of his labor duties (for example, for an anniversary, holiday, for winning competitions, etc.) *

No.*

One-time bonuses not related to the employee's performance of his labor duties (on the occasion of an anniversary, memorial date, for winning professional skill competitions, for conferring honorary titles, etc.) do not reduce the tax base for income tax. This is due to the fact that such awards:*

not related to the production activities of the organization (not aimed at generating income), and therefore do not meet the criterion of economic feasibility of costs (clause 1 of article 252 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated March 15, 2013 No. 03-03-10 / 7999, February 22, 2011 No. 03-03-06/4/12);

are not incentive payments related to labor indicators and the employee's performance of a labor function, therefore they cannot be taken into account as expenses as part of wages (Article 255 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated December 12, 2012 No. 03-03-06 / 4/114, dated November 16, 2007 No. 03-04-06-02/208).

If the premiums do not reduce the tax profit of the organization, then permanent differences arise in accounting (paragraph 4 of PBU 18/02). Permanent differences lead to the formation of a permanent tax liability * (clause 7 PBU 18/02).

The chief accountant advises: * There are arguments that allow organizations to take into account, when calculating income tax, the cost of paying one-time bonuses that are not related to the employee's performance of his job duties. They are as follows.

Any bonuses that the organization pays to its employees are referred to as incentive payments (part 1 of article 129 of the Labor Code of the Russian Federation). At the same time, the organization has the right to independently establish a system for stimulating employees (Article 144 of the Labor Code of the Russian Federation). In turn, incentive accruals provided for by an employment and (or) collective agreement are taken into account when calculating income tax (clauses 1, 2, article 255 of the Tax Code of the Russian Federation).

Therefore, subject to all the above conditions, the organization has the right to take into account non-production bonuses (for example, accrued on holidays) as part of labor costs.

However, in order to comply with the requirement of justification of costs, provided for in paragraph 1 of Article 252 of the Tax Code of the Russian Federation, certain conditions for assigning non-production bonuses should be provided.

For example, as a justification for the payment of a bonus and its focus on generating income, you can indicate that a bonus for holidays is not paid to employees who have disciplinary offenses. Therefore, the payment of such a bonus is aimed at increasing the interest of employees in the results of production activities. A similar condition for paying bonuses when resolving a dispute in court was a sufficient argument for the lawful attribution of such payments to labor costs (see, for example, the decision of the Federal Antimonopoly Service of the Moscow District dated February 24, 2010 No. KA-A40 / 702-10).

In addition, if non-production bonuses are initially provided for by the labor (collective) agreement, then, therefore, the potential employee takes into account the possibility of receiving them when assessing the feasibility of working in a particular organization. Therefore, such incentive payments can help to attract the necessary specialists to the organization. So, these costs are economically justified. This was pointed out by the Federal Antimonopoly Service of the Moscow District in its resolution dated June 17, 2009 No. KA-A40 / 4234-09. By definition of the Supreme Arbitration Court of the Russian Federation dated October 23, 2009 No. VAC-13115/09, it was refused to transfer the said case for consideration by the Presidium of the Supreme Arbitration Court of the Russian Federation.

However, if an organization uses this point of view and takes into account the amount of non-production bonuses in expenses when calculating income tax, then most likely it will have to defend its point of view in court.

S.V. Razgulin

Deputy Director of the Tax Department

and customs and tariff policy of the Ministry of Finance of Russia

2.Situation: Is it necessary to take into account one-time bonuses when calculating average earnings (for the successful completion of a project, for a holiday, etc.)

Yes need.*

One-time bonuses that are paid for the performance of labor indicators, as well as those issued for the holiday, anniversary date, include in the calculation of average earnings (paragraph 2, clause 1 of the letter of the Ministry of Labor of Russia dated July 10, 2003 No. 1139-21). This rule is valid if the requirements common to all payments are met. That is, if one-time bonuses are provided for by the wage system and accrued in the billing period. *

As a rule, one-time bonuses are paid not for a certain period, but upon the occurrence of a specific event (overfulfillment of planned indicators, holiday date, etc.). Therefore, when determining the amount of an employee's earnings for the billing period, take them into account in full.

One-time bonuses can be paid for a certain period of time. For example, for the commissioning of an object with a construction period of three years. If the duration of the bonus period exceeds the duration of the billing period, when determining the average earnings, take into account the bonus in the amount of the monthly part for each month of the billing period. At the same time, if the employee did not fully work out the billing period, recalculate this bonus amount in proportion to the hours worked.

If the duration of the bonus period is equal to or does not exceed the billing period, when determining the average earnings, take into account the one-time bonus according to the general rules.

This procedure follows from paragraph 15 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

An example of accounting for one-time bonuses when calculating average earnings *

From February 27 to March 7, 2013, the organization was downtime due to lack of materials. In connection with the idle time of V.K. Volkov could not fulfill his labor duties, so the organization paid him a salary in the amount of 2/3 of the average salary (Article 157 of the Labor Code of the Russian Federation).

The settlement period for paying average earnings for idle days is the time from February 1, 2012 to January 31, 2013 (part 3 of article 139 of the Labor Code of the Russian Federation).

The billing period has not been fully worked out, since in January 2013 Volkov took 2 days of vacation at his own expense.

On January 23, 2013, the organization successfully completed another project that lasted a year and a half. In connection with this event, on the basis of a collective agreement, all employees working on the project, including Volkov, the accountant accrued a bonus of 18,000 rubles.

Volkov's monthly salary is 5000 rubles.

The total number of working days in the billing period is 250. Of these, Volkov worked 248 days.

The total amount of accruals for the billing period (excluding premiums) amounted to 59,412 rubles. (5000 rubles ? 11 months + (5000 rubles : 17 days ? 15 days)). The accountant included this amount in the calculation of average earnings.

Since the duration of the bonus period (one and a half years, or 18 months) exceeds the billing period (12 months), when determining the average earnings, the accountant took into account only that part of the bonus that falls on 12 months. That is 12,000 rubles. (18,000 rubles: 18 months? 12 months). In addition, Volkov's settlement period has not been fully worked out. Therefore, the amount of the bonus, which will be included in the calculation of average earnings, the accountant recalculated in proportion to the hours worked:
12 000 rub. : 250 days ? 248 days = 11,904 rubles.

Thus, the employee's earnings for the billing period, taking into account the recalculated bonus, are:
RUB 59,412 + 11 904 rub. = 71,316 rubles.

The accountant calculated the average daily earnings as follows:
RUB 71,316 : 248 days = 288 rubles/day

The downtime period was 7 business days. The average earnings retained by Volkov during downtime are:
288 rubles/day ? 7 days ? 2/3 \u003d 1344 rubles.

N.Z. Kovyazin

deputy director of the department wages,

labor protection and social partnership of the Ministry of Health and Social Development of Russia

Employees of the company are paid bonuses not only for some results or achievements. Sometimes the reward is dedicated to some significant date: a holiday or an anniversary. The taxation of such payments often leaves the accountant scratching his head. After all, the order of taxation depends on how he classifies this or that payment. About this in our material.

Types of payments and accounting

One-time incentive bonuses (including for anniversaries) are accrued by decision of the administration of the company or its owners at the expense of net profit. In the first case, the order of the director is sufficient. The second option requires more paperwork. The fact is that the distribution of profits of the organization is in the exclusive competence of the general meeting of shareholders or participants. Similar norms are contained in Article 91 of the Civil Code of the Russian Federation - in relation to limited liability companies and Article 103 of the Civil Code of the Russian Federation - in relation to joint-stock companies. That is, the use of retained earnings for the payment of bonuses (including anniversaries) without the consent of the participants (founders) or shareholders of the organization is not allowed. The decision to spend retained earnings is drawn up on the basis of the minutes of the general meeting of participants (founders) or shareholders of the organization.

In accounting, the amount of the accrued bonus for the anniversary may be included in other expenses and reflected in the profit and loss accounts of the organization (clause 11 of PBU 10/99) or paid out through the organization's retained earnings.

Depending on the source of funding, anniversary bonuses are reflected in the following entries:

DEBIT 91 sub-account "Other expenses" CREDIT 70

DEBIT 84 CREDIT 70

The accrued bonuses are taken into account in the employee's total income when determining the tax base for personal income tax and are taxed in the generally established manner at a rate of 13 percent. We add that the calculation of personal income tax does not depend on the source of financing of the premium, nor on its nature. From the amounts of any bonuses that the employer pays to employees, personal income tax must be withheld (clause 1 of article 210 of the Tax Code of the Russian Federation).

income tax

According to paragraph 1 of Article 252 of the Tax Code of the Russian Federation, for the purposes of Chapter 25 of the Tax Code of the Russian Federation, the taxpayer reduces the income received by the amount of expenses incurred (with the exception of the expenses specified in Article 270 of the Tax Code of the Russian Federation). Reasonable and documented expenses (and in the cases provided for in Article 265 of this Code, losses) incurred (incurred) by the taxpayer are recognized as expenses.
Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms. Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the law. Russian Federation. Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

In accordance with paragraph 21 of Article 270 of the Tax Code of the Russian Federation, expenses for any types of remuneration provided to management or employees other than remuneration paid on the basis of employment agreements (contracts) are not taken into account when taxing profits. That is, anniversary bonuses issued by order of the head do not reduce the tax base for income tax.

Paragraph 22 of Article 270 of the Tax Code of the Russian Federation, in turn, determines that they do not reduce the tax base for income tax bonuses to employees of an organization paid from special-purpose funds. What means are classified as special-purpose means? The Tax Code of the Russian Federation does not contain clarifications on this issue. According to officials, special-purpose funds, in particular, should be understood as funds determined by the owners of organizations for the payment of bonuses (letter of the Federal Tax Service of Russia for Moscow dated March 23, 2006 No. 21-08 / 22586).

The judges agree with this approach. An example is the decision of the FAS of the Moscow District of September 29, 2006, October 6, 2006 No. KA-A40 / 9399-06 in case No. A40-3168 / 06-14-33. That is, bonuses for anniversaries paid by the decision of the owners are also not taken into account for taxation.

The Ministry of Finance of Russia, in its Letter No. 03-03-06/1/786 dated November 9, 2007, also expressed the opinion that payments by holidays cannot be considered stimulating, therefore they do not reduce the tax base for income tax.

UST and pension contributions

Paragraph 3 of Article 236 of the Tax Code of the Russian Federation states that payments and remunerations (regardless of the form in which they are made) are not recognized as an object of taxation if for taxpaying organizations such payments are not classified as expenses that reduce the tax base for corporate income tax in the current reporting (tax) period.

Officials believe that bonuses to employees on anniversaries are not equated with incentive payments, therefore they cannot be taken into account as part of the employer’s labor costs and, according to paragraph 3 of Article 236 of the Tax Code of the Russian Federation, these payments are not subject to UST (see letter from the Ministry of Finance Russia dated November 16, 2007 No. 03-04-06-02/208).

The arbitral tribunals are of the same opinion. Example, decision of the Federal Antimonopoly Service of the West Siberian District of August 27, 2008 No. F04-5392 / 2008 (10999-A70-25) in case No. A70-5891 / 13-2007 (Determination of the Supreme Arbitration Court of the Russian Federation of December 26, 2008 No. VAC- 15694/08 refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation). The court pointed out that, since bonuses for a professional holiday and anniversary are not related to the production activities of the organization and are not provided for by employment contracts, they are not included in labor costs and are not subject to UST.

According to paragraph 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, the object of taxation of pension contributions and the basis for calculating insurance contributions are the object of taxation and the tax base for the UST, established by Ch. 24 "Unified social tax" of the Tax Code of the Russian Federation. That is, pension contributions to the amount of bonuses for the anniversary are also not charged.

Insurance premiums for compulsory social insurance against accidents at work and occupational diseases

Insurance premiums are not charged on payments established by the List of payments for which insurance premiums to the Social Insurance Fund of the Russian Federation are not charged, approved by Decree of the Government of the Russian Federation of July 7, 1999 No. 765. This List is exhaustive and is not subject to broad interpretation.

One-time one-time bonuses, on the occasion of the anniversary of the employee, although not related to the results of labor activity, but constitute the income of the insured persons and are not directly indicated in the named List. That is, from their amounts it is necessary to charge insurance premiums for compulsory social insurance against accidents at work and occupational diseases. The FSS of Russia also agrees with this approach in a letter dated October 18, 2007 No. 02-13 / 07-10008.

I.A. Feoktistov, tax consultant, Academy of Successful Business LLC

The current labor legislation allocates bonuses paid within the framework of the remuneration system adopted in the institution, as well as bonuses outside this system. This division can be fully extended to the so-called one-time and (or) one-time bonuses that can be paid on holidays. At the same time, at the beginning of each year, the issues of bonuses acquire particular relevance.

"Holiday" awards and sources of their funding

The Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) identifies two grounds for bonuses to employees:
- bonuses within the framework of the remuneration system adopted in the institution (part 1 of article 129, articles 135 and 144 of the Labor Code of the Russian Federation);
- bonuses outside the framework of the remuneration system adopted in the institution (Article 191 of the Labor Code of the Russian Federation).

On the second of the indicated grounds, as a rule, bonuses are paid on holidays, professional (industry) holidays, birthdays (including anniversaries), for performing special important works not included in the circle official duties etc. According to established practice, such bonuses are not directly linked to the results of labor (service) activities. And if they are linked, they invariably raise additional questions from auditors and other auditors in connection with the accepted rules for calculating average earnings, determining the source of funding, etc.

Bonuses within the framework of the remuneration system adopted in the institution are referred to as incentive payments, and those made outside this system are referred to as payments within the framework of incentives for work. The first type of bonuses is an integral part of the wages of employees, while the second is not.

At the same time, the source of financing for both types of bonuses are funds allocated for the purpose of remuneration of employees. Accordingly, the current legislation does not establish a direct link between the types of premiums and the source.

In particular, both those and other bonuses are included in subsection 211 "Salary" of the KOSGU of the budget classification of the Russian Federation. The budget classification does not provide for another option. Although it would be more logical to attribute the costs of paying one-time (one-time) bonuses made outside the framework of the wage system to sub-item 212 "Other payments" of KOSGU. But this should not be done until the release of the relevant clarifications and (or) changes in the current Directives on the procedure for applying the budget classification, approved by Order of the Ministry of Finance of Russia dated December 25, 2008 No. 145n.

The sources of financing the costs of paying bonuses produced from extrabudgetary sources also differ. If the bonuses accepted in the institution within the framework of the remuneration system fully reduce the tax base for income tax, then bonuses for holidays and other similar events cannot be recognized for income tax purposes. Such a conclusion, in particular, was made in the letter of the Ministry of Finance of Russia dated November 9, 2007 No. 03-03-06/1/786: since bonuses for holidays do not relate to incentive payments, they cannot be taken into account in expenses for tax purposes arrived.

Accordingly, the payments of the considered one-time (one-time) bonuses for holidays and other events made from extrabudgetary sources are made from net profit.

At the same time, it should be taken into account that one-time and one-time bonuses can be paid to employees of the institution and within the framework of the wage system adopted in it. However, such payments should only be classified as incentive pay. They should be provided for by the relevant local documents of the institution, and their implementation should not be directly linked to events (including holidays) that are not related to labor activity and its indicators.

This classification does not apply to payments made to civil servants. This is explained by the provisions of the Federal Law of July 27, 2004 No. 79-FZ "On the State Civil Service of the Russian Federation", which determines, among other things, the composition of the allowance and other payments in favor of the category of persons in question. In accordance with this document, only bonuses for performing particularly important and complex tasks can be paid to civil servants. The procedure for making bonus payments is approved by the representative of the employer.

Departmental documents determine, among other things, the implementation of one-time (one-time) bonuses for holidays. For example, according to clause 39 of the Appendix to the order of the Federal Tariff Service (hereinafter referred to as the FTS of Russia) dated December 9, 2008 No. 278 (1), bonuses to civil servants can be carried out, including in connection with professional and other holidays, within the fund intended for premium payments.

In turn, the Federal Agency for Fishery (see Order No. 604 dated July 10, 2009) pays the following types of bonuses to civil servants2:
- bonuses for the performance of particularly important and complex tasks;
- one-time bonuses in connection with anniversaries, state pensions, in connection with state and professional holidays established by the legislation of the Russian Federation.
At the same time, one-time bonuses can be paid to employees in the amount of a monthly salary in the presence of savings on the wage fund for the current period.

Regulation of the payment of premiums

The provisions of Art. 191 of the Labor Code of the Russian Federation do not provide for the need to fix the payment of bonuses in the collective agreement and (or) local regulations of the institution. However, since these payments are made from funds intended for the remuneration of employees, it is recommended that their implementation be fixed in a collective agreement (internal labor regulations) and (or) in local regulations (regulation on remuneration, regulation on bonuses, regulation on material stimulation, etc.). This will at least legalize the costs incurred and prevent unnecessary questions from the inspection authorities.
It is enough to include the following approximate norms in these documents:

….
Item number. Employees of the institution, along with incentive payments for wages (including bonuses and other incentive payments), in the presence of savings in the wage fund, can be paid the following one-time (one-time) bonuses as part of the incentive for work (Article 191 of the Labor Code of the Russian Federation):
- for holidays (Article 112 of the Labor Code of the Russian Federation) and professional dates;
- for anniversaries (reaching 50, 55, 60, 65, 70 years of age);
- in connection with the award of honorary titles;
- in connection with the awarding of state and departmental awards;
- in case of dismissal due to retirement;
- other bonuses stipulated by the institution's accounting policy.
Bonuses in these cases are carried out by decision of the head of the institution on the basis of memorandums of deputy heads, heads of structural divisions.
The amount of the bonus is determined by a written order of the head of the institution within the limits of the total savings on the wage fund.

In general, employees of the institution are not entitled to receive the premiums in question. Only after a decision on bonuses is made in accordance with the procedure adopted by the institution (namely, an appropriate order is issued), employees will be able to count on additional incentive payments.

Unlike bonuses paid under the wage system, the size of one-time and one-time bonuses can be limited. As a rule, restrictions are set in direct proportion to the amount of the salary paid (no more than a single, double, etc. salary, official salary, tariff rate) or no more than a strictly defined amount in rubles (no more than 1000, 5000 rubles, etc. . P.). Provisions on the limitation of bonuses may also be enshrined in a collective agreement, regulation on remuneration and (or) other local regulations.

Without fail, the institution should determine an additional basis for limiting the amount of bonuses paid - for example, savings on the wage fund.

The list of bonus employees is determined by the head or other authorized official by issuing a written order. Since the payment of a one-time bonus is not guaranteed, then persons not included in the list of bonus employees cannot actually count on the opportunity to challenge the decision taken by the employer in the relevant authorities. This also distinguishes the bonus under consideration from the bonuses paid under the wage system.

With regard to the latter, in the collective agreement and (or) local documents, it is necessary to determine the indicators and conditions for bonuses, upon reaching or fulfilling which the employee has the right to put forward requirements for bonuses, as well as a mechanism for reducing (removing bonuses) or depriving the bonus paid. In terms of one-time (one-time) bonuses for holidays, etc., these provisions are not mandatory for inclusion in the above documents. Along with this, the institution has the right (but is not obliged) to additionally indicate the criteria by which it will be guided in determining the list of encouraged employees and the amount of amounts paid.

When making a bonus to professional holidays(dates) it is recommended to take into account the provisions of Decree of the President of the Russian Federation of 01.20.2000 No. 84 "On approval of the Rules for establishing professional holidays and anniversaries", as well as the official nature of the corresponding date. Until now, some dates have the status of a professional holiday unofficially. For example, Teacher's Day (October 5) and Lawyer's Day (December 3) have official status (in accordance with Decrees of the President of the Russian Federation of 03.10.1994 No. 1961 "On the celebration of Teacher's Day", dated 04.02.2008 No. 130 "On the establishment of Lawyer's Day"), but Accountant's Day (November 25) and Personnel Officer's Day (May 24 or October 12) - no.

With regard to civil servants, the payment of one-time bonuses may be provided exclusively by the relevant regulatory legal act issued by the representative of the employer. The state body is not entitled to determine additional conditions for the implementation of the payment in question.
"Holiday" bonuses to municipal employees should also be carried out in strict accordance with the provisions of the relevant regulatory legal acts (laws of the constituent entities of the Russian Federation, etc.).

Order documentation bonus payments

Paid on the basis of Art. 191 of the Labor Code of the Russian Federation, one-time (one-time) bonuses must be issued in standard forms No. T-11 "Order (order) on the promotion of an employee" or No. T-11a "Order (order) on the encouragement of employees". Both of these forms were approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 and are mandatory for use, including budget institutions. The employer can draw up bonuses related to wage payments and other incentive payments by ordinary (drawn up according to the general rules of document flow) written orders (instructions).

The basis for issuing orders in the form No. T-11 or T-11a are submissions (memorandums) of authorized officials of the institution (deputy heads, heads of structural divisions, etc.). It is in these orders (orders) that the specific amount of the bonus paid is given in words and numbers.

The stated procedure for processing the payment of bonuses is recommended to be fixed in the workflow schedule adopted by the institution. The order is signed by the head of the institution or an official authorized by him. After signing, the order must be brought to the attention of the employee (announced) against signature, and the reward records must also be reflected in the personal card and work book worker. This is the difference between bonuses outside the wage system and bonuses within the framework of wages.

Accounting for bonuses when calculating average earnings

Institutions and other participants in the budget process quite often resort to calculating average earnings. It must be taken into account, however, that according to current legislation There are different methods for calculating the average wage. In particular, the following should be clearly identified:
- the methodology adopted for cases stipulated by labor legislation (average earnings for vacation, monetary compensation for unused vacation, average salary for the period of a business trip, etc.);
- the methodology adopted for calculating state social insurance benefits (temporary disability benefits, maternity benefits, child care benefits);
- a methodology for determining the monetary allowance of federal state civil servants for the period of vacation, business trip and in some other cases.

The first of the above methods for calculating average earnings is based on the provisions of Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation of December 24, 2007 No. 922 "On the peculiarities of the procedure for calculating the average wage." At the same time, only the types of payments provided for by the remuneration system, regardless of their sources of financing, can be taken into account for calculating the average wage. This means that only wage payments (including bonuses) can be included in recognized benefits.

One-time and one-time bonuses paid on holidays, anniversaries and other similar events do not apply to wage payments. Therefore, when calculating the average earnings for a vacation, for calculating vacation compensation, when paying for business trip days, etc., they cannot be taken into account. This, in particular, is indicated in the letter of Rostrud dated October 23, 2007 No. 4319-6-1.
When calculating average earnings, one-time and one-time bonuses are taken into account (with the exception of those paid on holidays, anniversaries, etc.), which can be attributed to wages.

But on the condition that such bonuses are provided for in the regulations adopted in institutions on the payment (bonus) of employees. This is stated in the letter of Rostrud dated February 5, 2007 No. 274-6-0.
The calculation of benefits for state social insurance is carried out according to the rules regulated by Art. 14 of the Federal Law of December 29, 2006 No. 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood" and Decree of the Government of the Russian Federation of June 15, 2007 No. 375 "On Approval of the Regulation on the Features of the Procedure for Calculating Temporary Disability Benefits, pregnancy and childbirth, a monthly allowance for child care for citizens subject to compulsory social insurance in case of temporary disability and in connection with motherhood.

From January 1, 2010, average earnings include all types of payments and remunerations that are included in the base for calculating insurance premiums in the FSS of Russia. Previously, the accounting payments included only wage payments, on which the unified social tax was charged.

Since one-time (one-time) bonuses for holidays and other events do not apply to wage payments, until 2010 they should not have been taken into account when calculating state social insurance benefits (despite the fact that in the public sector for such payments were fully accrued unified social tax).

Since 2010, the premiums in question have been fully taken into account when calculating the average earnings accepted for the purposes of determining the amount of benefits for temporary disability, pregnancy and childbirth, child care, since now it does not matter whether they are an integral part of wages or not. According to the Federal Law of July 24, 2009 No. 212-FZ "On insurance premiums in Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds "insurance contributions to the FSS of Russia are accrued on any premiums, in connection with this, these premiums are taken into account when calculating state social insurance benefits.

When calculating the salaries of federal state civil servants for the period of paid vacations, as well as in some other cases, bonuses are taken into account for the performance of particularly important and complex tasks. This is indicated in the Rules approved by the Decree of the Government of the Russian Federation of September 6, 2007 No. 562 (3).

The classification of one-time (one-time) bonuses provided for by the Labor Code of the Russian Federation does not apply to the monetary maintenance of state civil servants. However, in order for the one-time bonuses paid for the holidays to be taken into account when calculating the allowance for vacation (compensation for vacation), they must be called "for the performance of particularly important and complex tasks." Other one-time bonuses cannot be taken into account when calculating the content, since this is not provided for by the above Rules.
The procedure for paying salaries to state civil servants of the authorities of the constituent entities of the Russian Federation and municipal employees is determined by the legislation of the corresponding constituent entity of the Russian Federation.

Accordingly, when deciding on the order in which to calculate the maintenance for the period of vacation and other events, in each specific case, one should proceed from the relevant regulatory legal acts of a particular subject of the Russian Federation.

Taxation issues

Bonuses paid on holiday dates (regardless of their linkage with payroll payments) are subject to income tax individuals, and from January 1, 2010 - and insurance premiums to state non-budgetary funds.
For the purposes of taxation of these payments before January 1, 2010, the UST was an important source of their financing. One-time (one-time) bonuses outside the remuneration system, paid from extrabudgetary sources, were not to be subject to UST. The basis is the payment from the net profit (clause 3 of article 236 of the Tax Code of the Russian Federation). Premiums paid from budgetary sources should have been subject to UST in any case.

In terms of income tax, one-time (one-time) bonuses timed to coincide with holidays, which are not payroll payments, cannot reduce the tax base. At the same time, as mentioned earlier, the institution has the right to pay (including from extrabudgetary sources) to its employees one-time bonuses and within the framework of the accepted wage system. In this case, expenses may be recognized for income tax purposes4. The main thing is that the implementation of such bonuses should be provided for by the collective agreement, local documents of the institution, and the payment of bonuses should be linked to production results (without mentioning holidays, etc. cases).

So, we can draw some conclusions. Firstly, according to the Labor Code of the Russian Federation, there are two grounds for bonuses to employees: bonuses within the framework of the remuneration system adopted in the institution and incentives outside the framework of this system. Payments of the first type are included in wages, the second is not. The second type of bonuses includes, among other things, "special" payments dedicated to holidays, professional holidays, birthdays and anniversaries, for special merits (performance of especially important work).

The source of funding for both types of bonuses are funds allocated for the purpose of remuneration of employees. However, this rule does not apply to civil servants: they can only be paid bonuses for performing particularly important and complex tasks. The procedure for making bonus payments is approved by the representative of the employer.
Secondly, one-time (one-time) bonuses can be paid to employees as part of wages. But in this case, they should be submitted exclusively as payments within the framework of the remuneration system, and the possibility of such payments should be provided for by the internal documents of the organization.

Thirdly, the legislation does not oblige institutions to fix the payment of bonuses in the collective agreement and (or) local regulations of the institution. But, since these payments are made from funds intended for the remuneration of employees, in order to prevent unnecessary questions from the inspection bodies, it is recommended that such payments be fixed in a collective agreement (internal labor regulations) and (or) in local regulations (regulations on remuneration, provisions on bonuses, provisions on material incentives, etc.).

Fourthly, the bonuses accepted in the institution within the framework of the remuneration system fully reduce the tax base for income tax, and bonuses for holidays and other similar events cannot be recognized for income tax purposes. Until 2010, the source of financing of bonus payments was important for taxing the UST: bonuses paid from budgetary sources were subject to UST, and payments outside the wage system were exempt from both UST and income tax. However, at its discretion, the management of the institution has the right to reward its employees within the framework of the wage system (even from extrabudgetary sources).

In other words, the most important conditions for making one-time (one-time) payments in special cases are their consolidation in the collective agreement and local documents of the institution and linking payments to production results.

1Order of the Federal Tariff Service of Russia dated 09.12.2008 No. 278 "On approval of the Regulations on the conditions of remuneration of civil servants central office Federal Tariff Service.

2 Order of the Federal Agency for Fishery dated July 10, 2009 No. 604 "On approval of the regulation on the procedure for paying a monthly allowance to the official salary for special conditions of the civil service, bonuses, payment of a one-time incentive for impeccable and efficient state civil service, lump sum payment to annual paid leave, payment of material assistance to federal state civil servants of the Federal Agency for Fisheries.

3 Decree of the Government of the Russian Federation of September 6, 2007 No. 562 "On Approval of the Rules for Calculating the Monetary Allowance of Federal State Civil Servants".