Consider a bonus. What is the quarterly premium and how to calculate it. When the calculated interval is not fully worked out

The bonus system is established in each organization independently. It is determined by article No. 114 of the Labor Code of the Russian Federation, where the organization itself sets the frequency of payment of the premium and its size. Today we'll talk about how to calculate the salary bonus.

First, let's define what the prize is? This is a monetary reward to an employee or his encouragement for excellent work results and good economic indicators activities. The amount of the bonus must be stipulated in the employment contract, and also set in local legal acts organizations. It can have a fixed amount, or it can be set as a percentage of earnings.

What do you need to calculate the premium?

Labor contract;
- local regulations, for example, a collective agreement;
- order according to the form No. T-11 or No. T-11a.

Payment of the bonus is formalized by order of the head of unified form No. T-11 (the prize is paid to one person) or No. T-11a (the prize is given to the team (department, workshop, etc.)).

The percentage of the bonus to earnings, as well as the fixed amount of the bonus may differ for each employee, so it is advisable to issue an order in the form of T-11 for each specific employee. If the percentage of the bonus or a fixed percentage does not change in relation to the entire team, it is possible to issue a bonus by order No. T-11a.

Case 1. How to calculate the monthly premium correctly?

In the organization, the bonus is set as a percentage of the salary. According to the order of the head, the bonus is paid to all employees of the organization in the same percentage of salary. How do I calculate the premium?

1. The salary is multiplied by the percentage of the bonus.
2. Then add up the salary and percentage.
3. Multiply the amount by - this will be the sum of the accrued bonus and salary.

Example 1. Ivanov I.I. receives a salary of 10,000 rubles a month. He lives in Chelyabinsk region, where the regional coefficient is 15%. The monthly premium was 10%. Ivanov I.I. received an advance payment of 5,000 rubles. Let's calculate the amount of earnings per month, which Ivanov I.I. get in your arms.

1. We count the premium.
10,000 * 10% \u003d 1,000 rubles.

2. We count earnings with a bonus

3. We count earnings with a regional coefficient.
11,000 * 1.15 \u003d 12,650 rubles.

4. We consider personal income tax. Let's say he has no children.
12 650 * 13% \u003d 1644.50 RUB

5. We calculate the amount for the month that Ivanov will receive in his hands.

Case 2. Calculation of the bonus for employees working at the hourly rate.

1. The amount of the tariff for the month is multiplied by the percentage of the premium.
2. Then add up the amount for the tariff and the percentage received.

4. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
5. We deduct personal income tax from the accrued amount and deduct the advance issued earlier. You will get the amount of earnings with a bonus in your hands.

The example is the same as in the previous case, only earnings are counted as the number of hours worked multiplied by the rate per hour.

Case 3. Calculation of bonuses for employees receiving wages from production.

1. The amount of production for the month is multiplied by the percentage of the bonus.
2. Then add up the amount of production and the resulting percentage.
3. We multiply the amount by the regional coefficient - this will be the sum of the accrued bonus and salary.
4. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
5. We deduct personal income tax from the accrued amount and deduct the advance issued earlier. You will get the amount of earnings with a bonus in your hands.

The example is the same as in the previous case, only earnings are counted as the amount of products produced multiplied by the production rate.

Case 4. Calculation of the premium in a fixed amount.

1. Add the bonus amount to the monthly salary.

2. We multiply this amount by the regional coefficient - this will be the sum of the accrued bonus and salary.
3. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
4. We deduct personal income tax from the accrued amount and deduct the advance issued earlier. You will get the amount of earnings with a bonus in your hands.

Example 2. The example is the same as in the first case, only the premium was 1000 rubles per month. (Ivanov II receives a salary of 10,000 rubles a month. He lives in the Chelyabinsk region, where the regional coefficient is 15%. Ivanov II received an advance payment of 5,000 rubles). Let's calculate the amount of earnings per month, which Ivanov I.I. get in your arms.

1. We count earnings with a bonus
10,000 + 1,000 \u003d 11,000 rubles.

2. We count the earnings with the regional coefficient.
11,000 * 1.15 \u003d 12,650 rubles.

3. We consider personal income tax. Let's say he has no children.
12 650 * 13% \u003d 1644.50 rubles.

4. We calculate the amount for the month that Ivanov will receive in his hands.
12 650 - 1644.50 - 5000 \u003d 6005.50 rubles.

Case 5. How to calculate the quarterly (annual) premium?

Quarterly or annual bonus is paid based on the results successful work over these periods.

Add up all the amounts earned (without coefficients) for the quarter (year) and multiply the amount received by the percentage of the bonus. This is the amount of the premium. The rest of the calculation is in the usual way.

Example 3. Ivanov I.I. receives a salary of 10,000 (January, February, March) rubles a month. He lives in the Chelyabinsk region, where the regional coefficient is 15%. Let's calculate the quarterly bonus, which was 10% of earnings and earnings for April.

1. We calculate the amount of earnings for the quarter.
10 000 + 10 000 + 10 000 = 30 000

2. We count the premium
30,000 * 10% \u003d 3,000 rubles.

3. Based on the results of the quarter, the premium is usually issued in the month following the quarter - in April. Then the earnings for April will be

(10 000 + 3 000)*1,15 = 14950.

4. We consider personal income tax
14950*13% = 1943,50

5. Earnings for April to handout
14950-1943.5 \u003d 13 006.50 rubles.

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Some organizations use additional payments to stimulate the work of their employees. This allows you to increase the quality of work, develop responsibility. Such amounts are a legal way of reward, enshrined in labor laws. They are made at different intervals. Let's consider what a quarterly premium is, how to calculate it in your company.

Where to mention

The forms and procedure for bonuses at any enterprise are developed and installed individually. Information about them is displayed in the following documents:

  • employment contract;
  • collective agreement;
  • regulations on bonuses.

In practice, not all managers know how to calculate the quarterly bonus as correctly and honestly as possible. So that it reflects the real results of work. For example, awards for the 4th quarter of 2017.

Concept

The quarterly premium is given out at regular intervals - once every three months. This also applies to the award for the 4th quarter of 2017. It usually takes place when the organization fully achieves all the tasks assigned to it.

If the results of the enterprise turned out to be better than the planned indicators, the quarterly bonus (how to calculate - let's say further) can be increased. Information about such an opportunity must be reflected in the employment contract.

When an organization does not meet its targets, staff in general or employees of a particular department may be deprived of the bonus. Most employers link their presence precisely to the fulfillment of the standards, since the latter determine the profitability of the organization. In this case, the manager cannot be held liable for non-payment of the incentive.

The quarterly premium is found both in commercial production and in the public sector.

Whom to pay

The bonus is paid to employees only after the approval and signing of the relevant order by the head, which gives rise to the calculation of the quarterly bonus. Such bonuses can be credited:

  • specific employees;
  • separate divisions;
  • to all workers in the organization.

Please note: when the condition on bonuses is spelled out in the collective agreement, then they need to be issued to all employees when the specified parameters are met.

Fixed size

  1. The amount of the quarterly bonus due is summed up with wages.
  2. The resulting value is multiplied by the regional coefficient (if any).
  3. The amount is reduced by 13% (personal income tax is deducted).
  4. The total value is reduced by the amount of the advance payment. The remaining amount is given to the employee in full (the quarterly bonus and wages are calculated together).

How to reflect the quarterly premium in the calculation of 6-NDFL

Speaking about the calculation of quarterly premiums, we would also like to remind you of the procedure for reflecting production quarterly premiums in the calculations of 6-NDFL. So, if you paid a quarterly premium, then distribute the indicators along the lines of 6-NDFL as follows.

The Labor Code allows business owners, at their discretion, to approve additional cash payments to employees in order to reward them for high-quality performance of work and stimulate further efforts. Bonuses are paid to employees for certain period hours worked - for a month, quarter, half a year and a year. Let's take a look at how the quarterly bonus is paid - how to calculate it.

Grounds for the payment of the quarterly bonus

Information on the conditions and procedure for payment of bonuses should be reflected in the Regulations on Bonuses, Regulations on Remuneration, Labor and Collective Agreements.

The quarterly bonus is accrued to employees once every 3 months (quarter). Completion of production work in full is indicated as the basis for its payment. If the employer wants to encourage employees to overfulfill the norm, he can designate additional item about bonuses, namely about increasing the bonus with the prompt completion of tasks.

Typically, the bonus payment is calculated as a percentage of salary, rather than assigned at a fixed rate. Also, its size is related to the profitability of the business - if the company's revenue is small, then no bonuses are paid. And since employers are not required by law to reward employees with additional payments, administrative penalties cannot be applied to them for non-payment of bonuses.

As usual, cash bonuses are established in real industries, where it is possible to measure the productivity of employees by the volume of products produced and compare the actual work performed with the planned one. AT budgetary organizations quarterly bonuses are rarely awarded.

The bonus can be accrued to an individual employee who has shown excellent performance results, to a group of employees of a particular department, or to the team of the enterprise as a whole.

Quarterly premium - how to calculate

If the award order says that the bonus will be calculated as a percentage of the salary, it will have to be calculated in individually... The bonus will be calculated as follows:

  • if the employee has worked the entire billing period completely (in this case, 3 months), you need to find the total income, including monthly bonus payments - the result is divided by 3 (months), this is how average salary for the quarter;
  • the resulting amount is taken into account when calculating the established percentage for calculating the quarterly premium;
  • the amount received is not issued to the employee until 13% of income tax is deducted from it natural person (Personal income tax).

The bonus regulation may contain information that the bonus will not be accrued for the periods when the employee received the average salary.

The procedure for calculating the quarterly bonus will also depend on the agreed conditions for its payment in the internal Regulations on Bonuses. If the document says that the bonus payment is calculated in proportion to the hours actually worked, you will have to exclude from the calculation all days during which the employee was sick or had a rest. If such a rule is not provided, the bonus will be paid in full, even if the employee was not at work most of the time.

It happens that the quarterly bonus is assigned in a fixed amount, then it is calculated as follows:

  • the size of the bonus payment is summed up with the salary;
  • the district multiplying coefficient is taken into account;
  • withholds personal income tax;
  • the advance payment is deducted;
  • the resulting amount is transferred to the employee.

If the actual hours worked are taken into account when paying the bonus, the bonus payment is assigned differently:

  • the amount of production for the 3 months under consideration is multiplied by the previously approved percentage of the bonus;
  • the result is summed up with wages;
  • a multiplying coefficient is taken into account;
  • 13% of personal income tax is withheld.

To calculate the bonus for the hours actually worked, the following formula is used:

PFOV \u003d TS: НРВМ х CODE,

where PFOV - bonus for actually worked time;

TS - tariff rate;

NRVM - working time per month;

THE CODE - the number of days worked (from the timesheet).

If the employee works on conditions hourly pay, the principle of calculating the premium differs from the above cases:

  • the average salary for the quarter should be multiplied by the established bonus percentage;
  • the calculated wage taking into account the increasing coefficients;
  • personal income tax withheld at a rate of 13%;
  • as a result, we receive a salary with a quarterly bonus.

Quarterly premium - how to calculate: an example

Employee Karenin Sergey Alekseevich receives a salary in the amount of 67,000 rubles per month... According to the Regulations on Bonuses, the bonus is charged at the enterprise in the amount of 50% from the salary. For the 1st quarter of the working year, Karenin worked 45 days, and the norm is 56 days.

The amount of the prize Karenin S.A. will be: (67,000 rubles x 50%): 56 days. x 45 days \u003d RUB 26919 64 kopecks

Today, the procedure for calculating the premium is as simple as possible, but it has its own characteristics. You should familiarize yourself with them in advance. All of them are reflected in the current legislative norms on the territory of the Russian Federation.

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How is it calculated

Today, a bonus is understood as one of the types of incentives for an employee to perform certain tasks. In accordance with labor legislation RF, such payments are not an obligation, but the right of the employer.

The main documents on the basis of which the premium is calculated are:

  • an employment contract between the employee and the employer;
  • internal local normative collective acts.

The process of calculating the premium has its own characteristics. But first of all, it depends on the type of the prize itself.

At the moment, the following main types can be distinguished:

  • calculated based on the results of a certain period of time:
    • months;
    • quarter;
    • half a year;
  • one-time, one-time - accrued in the event of the occurrence of any events, circumstances (this may be the successful completion of the volume of work, another);
  • directly related to work or, on the contrary, not having.

The bonus must be calculated along with the salary. This is especially important if this moment is prescribed in labor agreement.

After the amount of the premium has been calculated, it will be necessary to draw up a special order for accrual.

The legislation contains samples of these orders:

Also, the employer can use their own orders, local format. It is important to remember: it is mandatory to calculate and calculate this type of incentive payment if it is indicated in the employment agreement.

Often employers reflect the need to pay bonuses in such an agreement. Moreover, deprivation is possible only if this moment is reflected in the contract. Otherwise, it will be illegal.

The procedure for calculating the amount of the premium has some peculiarities and nuances. First of all, they are associated precisely with the type of premium accrued.

At the moment, the following are most often paid:

  • salary bonus;
  • annual premium.

From salary

Usually, the amount of the bonus from the salary is indicated in the employment contract. It represents a certain amount as a percentage of wages during the month. Many enterprises establish such a bonus for all employees.

The algorithm for calculating the value of this type of premium is as follows:

  • the salary is multiplied by the bonus percentage;
  • the size of the salary and the percentage payment are added;
  • if there is a regional coefficient, it is necessary to multiply it with the received amount (this is required to be done when working in the regions of the Far North and equated to it);
  • personal income tax is calculated in the amount of 13% of the amount received (if the employee is not a resident of the Russian Federation - 30%).

The amount received as a result of the above operations is assigned for payment. The easiest way to understand the calculation process is with a simple example.

For example, an engineer Ivan Ivanovich receives a salary of 10 thousand rubles a month. He lives in the Chelyabinsk region, while the size of the regional coefficient is 15%.

Bonus amount - 10% of fixed salary... In this case, an advance payment of 5 thousand rubles is charged before the wages.

The calculation process looks like this:

In this case, there may be various kinds of peculiarities directly related to the procedure for calculating the value of this type of premium.

They are primarily related to content employment contract, as well as local regulations that apply to a specific enterprise.

Before proceeding with the calculation of the amount of the bonus, the employer should understand the legal regulations in advance.

It is important to keep in mind the following nuances associated with the award:

  • it is imperative to make the appropriate deductions in the form of personal income tax;
  • it is required to take into account the amount of the premium when calculating contributions to the Pension Fund, OMS and FSS.

When conducting audits, tax authorities always pay attention to the correctness of the formation of contributions to non-budgetary state funds, as well as the calculation of personal income tax.

In the event of errors, there is a high probability of occurrence of rather serious problems in the form of fines and other penalties.

Annual

Many employers, in addition to monthly, quarterly and other bonuses, also often charge an annual one. She is usually appointed based on the results of work for the entire 12-month period.

It can be either mandatory, as reflected in the employment agreement, or not mandatory - it can be paid at the discretion of the employer for the performance of certain tasks.

This type of award has all the features similar to others. It is also required to calculate and pay, taking into account it, personal income tax and insurance premiums to pension funds.

The procedure for calculating the annual premium is quite simple. To calculate it, you will need to add up all the amounts earned (excluding all kinds of coefficients - if any) and multiply this amount by the amount of the bonus percentage.

The result will be the amount of the premium. All other calculations are performed in a standard manner.

The easiest way to figure out the procedure for calculating such a bonus is using a simple example: electrician Ivan Petrovich Sidorov receives a salary of 10 thousand rubles a month. The data were accrued for 12 consecutive months.

Ultimately, at the end of the year, the employee will receive a bonus in the amount of 18 thousand rubles - 2,340 rubles \u003d 15,660 rubles. Directly accruals to special insurance funds should be carried out at the expense of the employer himself.

It is important to remember: there is a certain list of persons who do not receive quarterly and annual premiums.

It is reflected in the legislation in force on the territory of the Russian Federation. AT this list the following persons are included today:

  • those on leave due to childcare (until they reach 3 years of age);
  • temporarily suspended for some reason from the performance of direct duties;
  • who have a disciplinary action.

The size of the quarterly bonus in budgetary organizations

In various kinds of budgetary organizations, it is also possible to accrue quarterly and annual bonuses. At the same time, standard labor legislation applies to such employees.

The procedure for calculating premiums, personal income tax, and deductions to state extra-budgetary funds is standard. There is also a list of persons who are not entitled to a premium for various reasons.

Often, company leaders approve cash incentives to pay their employees in order to motivate them to work productively. As a rule, we are talking about a premium calculated at the end of the year. The reason for its appointment to an individual employee or the entire team may be different. In any case, the accountant must know how to calculate the premium for the year.

What is the annual premium

A year-end bonus is usually awarded in the month of February of the year that follows the period.

Many employers have noted the fact that the most effective method of motivating employees is cash rewards. Bonus payments are beneficial for overall targets, productivity gains, innovative ideas, career motivation, and so on, as employees strive to deliver conscientiously. job duties and keep up with colleagues, because as a result, at the end of the annual period, their income rises.

The annual bonus does not apply to compulsory payments and basic wages, the law does not oblige the owners of firms to establish it, and therefore employers have the opportunity to independently determine the basic provisions on its calculation and fix them in internal regulations companies. The employer cannot pay the premium at the end of the year without first settling the issue of its appointment - otherwise, claims from the tax office will follow, and the entrepreneur will not be able to take into account the expenses in the taxable base for income tax.

If the employment agreement with the employee specifies only certain provisions on the payment of the bonus, then a link should be made to that internal document, which contains a complete list of the conditions for its appointment.

For this reason, it is necessary not only to mention the payment of premiums in local documents, but also to indicate their size, procedure, conditions and terms of accrual. Information about bonuses to employees can be stated in the following documents:

  • employment contract with an employee;
  • collective agreement;
  • regulation on remuneration;
  • an order of the employer on the accrual of bonuses to some distinguished employees.

How the annual bonus is paid to employees

The decision to pay a bonus to the company's employees at the end of the year is made by the head of the enterprise department or the owner of the company, if there are no departments in it, based on information about the work of the team from the HR department. Staff personnel service provide the employer with information about the actual hours worked by subordinates, about cases of violation internal regulations, on the fulfillment, overfulfillment or non-fulfillment of the production plan.

After examining the data provided to him, the employer determines the need to pay the bonus and its amount, after which he issues an order on the appointment of bonus to the employee (form T-11) or a group of subordinates (form T-11a)... Then employees must familiarize themselves with the text of the order, sign the paper, after which the order is transferred to the accounting department.

An accounting employee draws up an expense cash order (KO-2), payroll (form T-49) or payroll (form T-53)... If cash are transferred to the bank cards of employees, the payroll is filled in (T-51).

How to calculate your annual premium

The annual bonus can be a mandatory form of rewarding employees at the enterprise or not mandatory - that is, accrued at the request of the employer and, if possible, the budget of the company for special merits in work.

Labor legislation determines the circle of employees who are not supposed to be awarded quarterly bonuses and bonuses at the end of the year. These workers include:

  • subordinates at fault labor discipline and received a disciplinary penalty;
  • employees who have been temporarily suspended from their duties;
  • workers on leave to care for children under 3 years of age.

To determine the amount of the bonus at the end of the year, you need to summarize all the employee's income (without taking into account all sorts of increasing coefficients, if any), and then multiply the result by the previously agreed percentage of the bonus. The calculation formula is as follows:

RGP \u003d (UZP x 12 months x PP) - (UZP x 12 months x PP) x 13%,

where RGP - the size of the annual bonus;

EZP - monthly salary (excluding raising factors);

PP - percentage of bonuses;

13% - withholding personal income tax.

An example of how to calculate the annual premium

Programmer R.A. Knopkin the salary is paid in the amount of 56 thousand rubles per month. This salary was accrued to him for all 12 months over the past year. The employer instructed the accountant to calculate the annual bonus. Collective agreement the firm contains information about the percentage of the premium at the end of the year - it is 12%.

Over the past year, the programmer has earned: RUB 56,000 x 12 months \u003d 672,000 rubles.

The bonus for the year will be: RUB 672,000 x 12% \u003d 80 640 rubles.

The accountant is obliged to withhold personal income tax from bonus payments in the amount of: RUB 80 640 x 13% \u003d 10,483 rubles. 20 kopecks.

The employer will transfer insurance premiums from his own funds in the amount of: RUB 80 640 x 22% \u003d 17,740 rubles. 80 kopecks.

Total, R.A. Knopkin got in my arms: RUB 80 640 - 10 483.2 rubles. \u003d 70 156 rubles 80 kopecks.

Legislative acts on the topic (Tax Code of the Russian Federation)

Typical mistakes

Error: The employer did not issue an order on the payment of bonuses to individual employees, although local regulations do not say anything about bonuses to employees.