In accordance with Art. 135 of the Labor Code of the Russian Federation, systems of additional payments and incentive bonuses and bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.

A bonus is a stimulating or incentive payment paid in excess of the employee's basic salary for certain achievements in labor activity in accordance with the bonus indicators (grounds) established in the organization's local regulations.

Thus, the reward can be of two types:

1) a stimulating nature, which is provided for by the wage system;

2) the incentive nature of employees outside the wage system.

Article 135 of the Labor Code of the Russian Federation provides for the right of the employer to independently establish a bonus system in collective agreements, agreements, local regulations in accordance with the requirements of the law.

On the issue of the use of incentives and compensation payments in organizations financed from the federal budget, there are Methodological recommendations for improving the organization of wages for employees of institutions, organizations and enterprises that are on budget financing, based on the use of a unified tariff scale of wages, approved by a decree of the Ministry of Labor of Russia dated November 11, 1992 No. 32.

These Guidelines orient the use of additional payments, allowances and incentives for employees of organizations in the public sector to take into account the individual qualities of the employee, ensuring high personal performance of his work. At the same time, the types of additional payments and allowances that are associated with differences in the intensity of work and workload of employees with the same job title should be preserved (for example, additional payment for class management at school, record keeping and accounting, when this is not included in the main work). Wage supplements paid for harmful, difficult and dangerous working conditions must be preserved in all cases.

Clause 6.3 of the said Recommendations indicates that the introduction of bonuses for high performance must be accompanied by the establishment of indicators by which this performance should be changed. Among these indicators may be, for example, the degree of increase in the normalized amount of work, the successful completion of the most complex work (tasks), the high quality of the work performed, the systematic early completion of work with the manifestation of a certain risk and initiative.

Employees of organizations in the budgetary sphere can widely apply bonuses for professional skills. It is expedient to pay them to employees who have high business qualities, who own advanced methods and methods of work, who have a high level of professional training and consistently high productivity. Specific indicators of high professional skills are established directly in the institution, organization and enterprise. One of the most typical indicators of the professional skills of an employee of a budgetary organization (especially a small one) may be mastering the professional skills of several professions and specialties (for example, carpenter, joiner, electrician, plumber).

In other organizations, the bonus system may be determined in the collective agreement. However, the specific procedure, indicators, conditions, amounts and other elements of bonuses should be fixed in the provision on bonuses or the relevant section of the regulation on remuneration, which are local acts, or directly in the employment contract with the employee (which is possible only in organizations with a small number of employees) .

It must be understood that by establishing a bonus system in an organization, the employer assumes certain obligations to pay bonuses to employees. In other words, on the basis of the provision on bonuses, when the employee fulfills the indicators and conditions for bonuses, the right to demand payment of the bonus arises, and the employer has the obligation to pay the bonus.

The bonus system developed in the organization should include the following elements:

1) bonus indicators;

2) bonus conditions;

3) the amount of premiums;

4) circle of persons to be awarded;

5) frequency of bonuses;

6) the basis of the bonus.

ATTENTION! Bonuses, which are part of the wage system, must be paid for certain production or labor indicators. The bonus system implies the establishment of specific indicators (for example, for an increase in sales in relation to the plan).

Bonus indicators are developed in accordance with the specifics of the organization and the positions occupied by employees. So, the indicators for which an accountant can be rewarded differ from the bonus indicators for a machine operator.

The choice of bonus indicators can be determined by the form of remuneration established in the organization. So, for workers with piecework wages, bonus indicators can be made dependent on the quality of the products produced (for example, the absence of defects), and quantitative indicators can be established for time workers (for example, the fulfillment of the production rate by 110%).

Thus, bonus indicators should be of a production nature, be achievable by each individual employee and measurable.

Bonus conditions perform a control function, act as a certain limiter, affecting both the size of the bonus and the very fact of accruing or not accruing a bonus. The conditions for bonuses can be, for example, compliance with labor safety, labor discipline. Failure to comply with these conditions may serve as grounds for depriving the employee of the bonus.

The size of the bonus can be set in the form of a fixed amount of money or in a certain part of the salary (cash allowance).

The Labor Code of the Russian Federation does not prohibit setting any amount of premiums. The provision on bonuses may stipulate that bonuses are not limited to a maximum amount.

The choice of the bonus period is determined by the specifics of the organization of labor and production. The frequency of bonuses is determined by the head of the organization. The most common is the payment of bonuses on a monthly basis at the same time as wages. However, in some cases, when the main indicator of bonuses are the results of economic activity, bonuses can be made quarterly, for half a year, for a year.

Bonuses are paid on the basis of the order of the head of the organization. The order is issued according to the forms No. T-11 (if the bonus is paid to one employee) or No. T-11a (if the bonus is paid to several employees).

The order must specify:

1) the surname, name and patronymic of the persons being awarded, their personnel numbers, positions and the structural unit in which they work;

2) the reason for the payment of the bonus (for example, in connection with the overfulfillment of the production plan, based on the results of the organization's activities for the year);

3) the basis for accruing a bonus (for example, a memo from the head of a structural unit);

4) the amount of the premium.

According to Art. 191 of the Labor Code of the Russian Federation, an employer may encourage employees who conscientiously perform their labor duties. Employees can be paid one-time bonuses:

♦ for increasing labor productivity;

♦ for many years of conscientious work;

♦ for improving product quality;

♦ for innovation in work;

♦ for achievements in professional competitions;

♦ for impeccable performance of labor duties;

♦ on the occasion of public holidays;

♦ on the occasion of an employee's anniversary;

♦ for other achievements in work, stipulated by the internal labor regulations, the collective agreement or the regulation on bonuses.

Such bonuses do not apply to wage systems and are paid on the basis of the overall assessment of the work of this employee as a one-time incentive. At the same time, the employer is guided by a subjective assessment and has no obligations to employees to pay bonuses. Accordingly, employees are not entitled to make any claims regarding the payment of bonuses.

When paying one-time bonuses, the circle of persons to be awarded is not determined in advance. Payments of one-time incentive bonuses are made only by the decision of the employer, which indicates the amount of the bonus for each specific employee. This takes into account:

♦ personal contribution of the employee to the activities of the organization;

♦ the result of the work of the unit in which the employee performs labor duties;

♦ the result of the organization's activities.

There is no need to develop a special bonus provision for one-time bonuses.

In accordance with Art. 255 of the Tax Code of the Russian Federation, the taxpayer's labor costs that reduce the tax base for income tax include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensatory accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses related to the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

In particular, in accordance with paragraph 2 of Art. 255 of the Tax Code of the Russian Federation, labor costs 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.

ATTENTION! The condition on bonuses to employees must be reflected in the employment contract and (or) the collective agreement. Only in this case, the amount of bonuses can be taken into account in the cost of wages.

In the employment contract, it is allowed (except for the essential conditions of the employment contract) to refer to the norms of the collective agreement, the internal labor regulations of the organization, the provisions on bonuses and (or) other local regulations without their specific interpretation in the employment contract. In this case, it will be considered that the specified local regulations will apply to a particular employee. Therefore, if the employment contract concluded with a specific employee does not include certain accruals provided for in the above-mentioned collective agreement and (or) local regulations, or there are no references to them, such accruals cannot be accepted for income tax purposes.

It should be remembered that Art. 270 of the Tax Code of the Russian Federation fixes some types of expenses that are not related to expenses for tax purposes, regardless of whether or not such payments are established in the employment contract. Such expenses include, in particular, expenses in the form of bonuses paid to employees from special-purpose funds or targeted income.

Employees, is the head of the enterprise. He has the right to independently determine not only the amount of bonuses, but also the criteria according to which remuneration is calculated (Article 144 of the Labor Code of the Russian Federation).

But, despite this, there are cases when not only the head, but also a representative of the labor collective participates in the development of the provision on bonuses.

In the process of work, the head of the structural department is the responsible person for submitting reports for bonuses. It is he who is engaged in the analysis of work, in the form of observing his subordinates, and in the right to apply for monetary rewards in connection with a job well done.

All the rest work on accrual and registration is carried out by the personnel department and the accounting department of the enterprise.

Rules and procedure for settlements

After the submission of the report of the head of the structural unit, the head considers this request. The decision to reward an employee is made by the manager after an analysis of the work performed.

Encouraging an employee of an enterprise with a cash payment and a sample order for bonuses to an employee.

If the amount of the bonus is determined as a percentage, then the accountant multiplies the salary by the corresponding percentage indicated in the bonus order. And then, according to paragraph 6 of Art. 164 of the Tax Code, already deducts income tax from the amount received, which is 13%.

In the case when the bonus is a fixed amount, then 13% is immediately calculated from it, that is, income tax (we talked about the features of taxation of funds allocated for bonuses to employees). The remaining amount will be paid to the employee.

For details on how to issue and reflect the payment of one-time bonuses, read.

How the premium is calculated: general step-by-step instructions

Prizes can be different not only in size, but also character. The most common of them are:

• incentive awards;
• incentive bonuses.

Incentive payments

Incentive bonuses are paid to employees most often for good work during the year, length of service, or timed to coincide with holidays and solemn dates (you can find out what a sample order for a bonus for a professional holiday looks like, and in we told you what the procedure for calculating incentives for anniversary). Incentive bonuses have a slightly simplified calculation option.

Consider a step-by-step instruction, using the example of a bonus for a solemn date:

Incentive bonuses usually have a fixed amount of cash reward, and are paid to employees regardless of their position.

Incentive Rewards

Incentive bonuses are most often awarded for excellent work, overtime production, or submission of work within a certain time frame. Consider a step-by-step instruction for calculating an incentive bonus, using the example of bonuses for overfulfillment of the plan:

• The head of the structural unit writes a memorandum, which indicates the fact of overfulfillment of the plan by a certain employee.
• The head examines the note and issues an order.
• The order is signed by the head, the employee to be awarded, and a seal is affixed.
• Then the document is transferred to the accounting department, where the bonus is calculated.
• A one-time bonus is paid.
• The fact of bonuses is recorded in the work book.

Important! I would also like to note the fact that the conditions for bonuses often depend not only on how the employee worked his shift, but also on the profitability of the enterprise itself.

Documentation of the procedure

Documentation of the award begins with a memorandum or template documents, which are called the award submission. The main information that is reflected in this note is:

An example of a document in the photo below:


To date, the wage system increasingly includes employees, thereby stimulating their work to increase the profitability of the enterprise. But for this, an important factor remains the correct design of it. For only then the manager has a chance to achieve economic growth of his enterprise.

Employee bonus:

A pay raise is a great way to cheer up an employee, instill in him a sense of responsibility and desire to develop. But do not forget about the moral side of work. After all, only a balance of moral and material incentives can give a positive result.

However, one-time bonuses may not be part of the organization's remuneration system and may be assigned only by order (order) of the head.

The basis for the accrual of any one-time bonus is the order of the head to encourage an employee (form No. T-11) or a group of employees (form No. T-11a). The order is signed by the head of the organization. The employee (employees) must be familiarized with the order under the signature (section 1 of the instructions approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

Premium payment

You can pay one-time bonuses:

• according to the settlement and payment or payroll (according to the forms No. T-49 or No. T-53);

• according to an account cash warrant (form No. KO-2);

• in a cashless manner.

This is stated in Article 136 of the Labor Code of the Russian Federation, paragraphs 4.1 and 6 of the Bank of Russia Directive dated March 11, 2014 No. 3210-U.

accounting

The procedure for reflecting one-time bonuses in accounting depends on the sources from which they are paid:

• at the expense of expenses for ordinary activities;

• at the expense of other expenses;

• at the expense of net profit;

• through the formation of the value of fixed assets.

As a rule, in accounting, bonuses accrued for labor indicators relate to expenses for ordinary activities (clauses 5 and 7 of PBU 10/99). Record these premiums as follows:

Debit 20 (08, 23, 25, 26, 29, 44) Credit 70

- a premium was accrued at the expense of expenses for ordinary activities (the premium is included in the cost of the fixed asset).

Non-production one-time bonuses (for an anniversary, holiday, etc.) in accounting are attributed to other expenses (clause 11 PBU 10/99). Record them as follows:

Debit 91-2 Credit 70

- the premium is accrued at the expense of other expenses.

If the source of bonus payments (both production and non-production) is retained (net) profit, make the entry:

Debit 84 Credit 70

- the premium is accrued at the expense of net profit.

This procedure follows from the Instructions for the chart of accounts (account 70).

personal income tax and insurance premiums

Regardless of the taxation system used by the organization, personal income tax must be withheld from the entire amount of the premium (subparagraphs 6 and 10, paragraph 1, article 208 of the Tax Code of the Russian Federation).

Situation: in which month the amount of one-time bonuses should be included in the personal income tax base: in the month of accrual or in the month of payment?

The calculation of personal income tax depends on whether the premium is production or not.

Non-production one-time bonuses (for example, for an anniversary, holiday) are not part of the salary and, therefore, do not relate to labor costs. Therefore, include their amount in the personal income tax base of the month in which they are paid (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

The calculation of personal income tax from one-time production bonuses, in turn, depends on the period for which they are accrued:

• month;

• quarter;

• upon the occurrence of a specific event (for example, a one-time bonus for the successful completion of a project). One-time production bonuses paid upon the occurrence of a specific event should be included in the personal income tax base at the time of payment to the employee (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

For the amount of a one-time bonus for labor indicators, accrue:

• contributions to mandatory pension (social, medical) insurance (part 1 of article 7 of the Law of July 24, 2009 No. 212-FZ);

• contributions for insurance against accidents and occupational diseases (clause 1, article 20.1 of the Law of July 24, 1998 No. 125-FZ).

This rule applies regardless of whether the bonus is provided for by the employment contract or not (letter of the Ministry of Health and Social Development of Russia dated August 12, 2010 No. 2622-19).

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

Answer: yes, it is necessary.

According to the general rules, all those payments that the employer accrues within the framework of labor relations are subject to insurance premiums (part 1 of article 7 of the Law of July 24, 2009 No. 212-FZ, paragraph 1 of article 20.1 of the Law of July 24, 1998 No. 125-FZ). And since the bonuses are accrued to employees (that is, people with whom the organization has concluded labor 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 compulsory 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).

Advice: if you are ready to argue with the 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, the Central District of November 6, 2012 No. A64-1493 / 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.

The amount of a one-time premium is included in the personal income tax base (subclause 6, clause 1, article 208 of the Tax Code of the Russian Federation).

Income tax: general procedure

One-time bonuses are taken into account when calculating income tax if two conditions are met simultaneously:

• bonuses are provided for by the labor and (or) collective agreement, as well as local acts (paragraph 1 of article 255 and paragraph 21 of article 270 of the Tax Code of the Russian Federation);

• bonuses are related to incentive payments and depend on labor indicators (work experience, official salary or production results) (clause 2 of article 255 of the Tax Code of the Russian Federation).

The Ministry of Finance of Russia confirms this position in letters dated March 15, 2013 No. 03-03-10 / 7999, dated May 28, 2012 No. 03-03-06 / 1/281 and the Federal Tax Service of Russia in letter dated August 13, 2014 No. GD-4-3/15717.

Situation: is it possible to take into account, when calculating income tax, the cost 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.)?

Answer: no, you can't.

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 because these awards:

• are 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 , dated February 22, 2011 No. 03-03-06/4/12);

• are not incentive payments related to labor indicators and the performance of an employee’s 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 April 24, 2013 No. 03-03-06 / 1 /14283, dated December 12, 2012 No. 03-03-06/4/114).

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).

Advice: 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 the 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).

It is also possible to justify the economic orientation of bonuses paid to non-smoking employees. Quitting smoking reduces lost work time. Therefore, payments to non-smoking employees are incentive. And if such bonuses are provided for by collective or labor agreements, they can be taken into account as expenses when calculating income tax. The legitimacy of this position is confirmed in the resolution of the FAS of the East Siberian District of June 24, 2014 No. A33-1611 / 2013.

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.

Include the amount of bonuses for labor indicators in tax accounting as part of labor costs (clause 2, article 255 of the Tax Code of the Russian Federation).

Income tax: accrual method

If an entity uses the accrual method, the way in which expenses are recognized as bonuses depends on whether they relate to direct or indirect expenses.

If bonuses are related to indirect expenses, then they must be recognized at the time of accrual (clause 2, article 318, clause 4, article 272 of the Tax Code of the Russian Federation). If one-time bonuses are a direct expense, then take them into account as products, works, services are sold (paragraph 2, clause 2, article 318 of the Tax Code of the Russian Federation). Organizations providing services can take into account direct costs at the time of their accrual (paragraph 3, clause 2, article 318 of the Tax Code of the Russian Federation).

As a rule, bonuses are related to indirect expenses (Article 318, paragraph 3 of Article 320 of the Tax Code of the Russian Federation). An exception is bonuses paid to employees directly involved in the production of products, the performance of work or the provision of services (for example, bonuses to production workers). They are direct costs. Such rules are established in paragraph 7 of paragraph 1 of Article 318 of the Tax Code of the Russian Federation.

Situation: can a manufacturing organization attribute all one-time bonuses to indirect costs?

Answer: no, it cannot.

Organizations independently determine the list of direct expenses (clause 1 of article 318 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated January 26, 2006 No. 03-03-04 / 1/60, Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3 /2952). However, the division of costs into direct and indirect should be economically justified. Otherwise, tax inspectorates may recalculate income tax.

So, the bonus accrued to employees directly involved in production, take into account as part of direct costs. Refer the administration bonus to the indirect costs.

An example of reflection in accounting and taxation of a one-time bonus accrued for production results. The payment of the bonus is stipulated by the employment contract. The premium was paid out of expenses for ordinary activities. When calculating income tax, the organization applies the accrual method

Alfa CJSC applies the general taxation system (accrual method). Contributions for compulsory pension (social, medical) insurance shall be paid by the organization in accordance with the general procedure. Contributions for insurance against accidents and occupational diseases are calculated at a rate of 0.2 percent. The organization takes these contributions into account when calculating income tax in the month of accrual.

CJSC "Alfa" concluded with the manager A.S. Kondratiev, a fixed-term employment contract for the duration of a certain work (project). The term of the employment contract is from February 1 to March 31. The employment contract provides for the payment of a one-time bonus for the successful completion of the project.

The project was successfully completed on time, March 31st. Kondratiev received a bonus of 50,000 rubles. On the same day, the bonus was paid to the employee.

The premium will be included in the personal income tax base in March. Kondratiev has no children, so he is not provided with standard tax deductions.

The accountant reflected the accrual and payment of bonuses as follows:

Debit 20 Credit 70
- 50,000 rubles. - accrued a one-time bonus to an employee;

Debit 20 Credit 69 sub-account "Settlements with the Pension Fund for the insurance part of the labor pension"
- 11,000 rubles. (50,000 rubles × 22%) - contributions were accrued to finance the insurance part of the labor pension from the amount of the premium;

Debit 20 Credit 69 sub-account "Settlements with the FSS on social insurance contributions"
- 1450 rubles. (50,000 rubles × 2.9%) - contributions to compulsory social insurance were accrued from the amount of the premium;

Debit 20 Credit 69 subaccount "Settlements with FFOMS"
- 2550 rubles. (50,000 rubles × 5.1%) - contributions for compulsory medical insurance to the FFOMS were accrued from the amount of the premium;

Debit 20 Credit 69 sub-account "Settlements with the FSS on contributions for insurance against accidents and occupational diseases"
- 100 rubles (50,000 rubles × 0.2%) - contributions for insurance against accidents and occupational diseases were accrued from the amount of the premium;

- 6500 rub. (50,000 rubles × 13%) - personal income tax withheld from the amount of the premium;

Debit 70 Credit 50
- 43 500 rubles. (50,000 rubles - 6,500 rubles) - a bonus was paid to Kondratiev minus personal income tax.

The amount of the premium and insurance premiums from it is included in indirect costs.

In March, Alfa's accountant accounted for the following as expenses:

• the amount of the accrued premium - 50,000 rubles;
• the amount of contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases - 15,100 rubles. (11,000 rubles + 1450 rubles + 2550 rubles + 100 rubles).

Income tax: cash method

With the cash method, bonuses can be taken into account as expenses at the time they are paid to the employee (subclause 1, clause 3, article 273 of the Tax Code of the Russian Federation). Usually the organization pays the bonus in the month following the month of its accrual. Therefore, deductible temporary differences arise in accounting (paragraph 11 of PBU 18/02). They lead to the formation of a deferred tax asset (clause 14 PBU 18/02).

An example of reflection in accounting and taxation of a non-production one-time bonus. The premium was paid out of other expenses. The organization applies the cash basis

LLC "Trading firm "Hermes"" applies the general system of taxation. The organization uses the cash method, pays income tax on a monthly basis.

The organization calculates contributions for insurance against accidents and occupational diseases at a rate of 0.2 percent.

On the basis of the order of the head, on the Day of the trade worker, all employees were paid bonuses in the amount of 10,000 rubles. The payment of bonuses on the Day of a trade worker is not related to labor achievements and is not provided for by labor (collective) agreements.

Trade Worker's Day - the fourth Saturday of July (Decree of the President of the Russian Federation of May 7, 2013 No. 459). The bonus was accrued along with the salary for July. The bonus was paid within the deadline set for the payment of salaries for July - August 5. On the same day, premiums for insurance against accidents and occupational diseases for July were paid.

Seller N.I. Korovina, as well as all employees, received a bonus for the Day of the trade worker according to the results of July. The amount of Korovina's income, calculated on an accrual basis from the beginning of the year, does not exceed the limit for calculating insurance premiums. Therefore, contributions to compulsory pension (social, medical) insurance are accrued in the general manner.

The premium will be included in the personal income tax base in July. Korovina has no children, so she does not receive standard tax deductions.

The accountant of the organization reflected the accrual and payment of bonuses as follows.

In July:

Debit 91-2 Credit 70
- 10,000 rubles. - a one-time bonus has been accrued;

Debit 91-2 Credit 69 sub-account "Settlements with the Pension Fund for the insurance part of the labor pension"
- 2200 rub. (10,000 rubles × 22%) - pension contributions were accrued to finance the insurance part of the labor pension;

Debit 91-2 Credit 69 sub-account "Settlements with the FSS on social insurance contributions"
- 290 rubles. (10,000 rubles × 2.9%) - social insurance contributions were accrued in case of temporary disability and in connection with motherhood in the FSS of Russia;

Debit 91-2 Credit 69 sub-account "Settlements with FFOMS"
- 510 rubles. (10,000 rubles × 5.1%) - contributions for health insurance to the FFOMS were accrued;

Debit 91-2 Credit 69 sub-account “Settlements with the FSS on contributions for insurance against accidents and occupational diseases”
- 20 rub. (10,000 rubles × 0.2%) - premiums for insurance against accidents and occupational diseases were accrued from the amount of the premium.

In August:

Debit 70 Credit 68 subaccount "Calculations for personal income tax"
- 1300 rubles. (10,000 rubles × 13%) - personal income tax withheld;

Debit 70 Credit 50
- 8700 rub. (10,000 rubles - 1,300 rubles) - a bonus was paid to an employee.

The premium is included in the expenses in accounting in July. Due to the non-recognition of the premium in tax accounting, a constant difference arises - 10,000 rubles. It gives rise to a permanent tax liability:
10 000 rub. × 20% = 2000 rubles.

On July 31, the accountant reflected the emergence of a permanent tax liability:

Debit 99 Credit 68 sub-account "Calculations for income tax"
- 2000 rub. - reflects a permanent tax liability associated with the non-recognition of the amount of the premium in tax accounting.

The organization transfers insurance premiums to the budget in the month following the month of their accrual (until the 15th day). Due to the fact that in accounting the contributions were taken into account in expenses in July, and in tax accounting - in August, a deductible temporary difference arises - 2820 rubles. (1600 rubles + 600 rubles + 290 rubles + 310 rubles + 20 rubles). It results in a deferred tax asset:
2820 rub. × 20% = 564 rubles.

Debit 09 Credit 68 sub-account "Calculations for income tax"
- 564 rubles. - a deferred tax asset is reflected from the difference in expenses for the amount of insurance premiums in accounting and tax accounting.

The amount of the deferred tax asset will be written off in the month when the organization pays insurance premiums to the budget (in August).

About what bonuses are paid in the company, the employee must find out when hiring. And this applies not only to production bonuses that may be due for the fulfillment of some obligations, but also to one-time bonuses - for a wedding, the birth of a child, graduation from a university and other events.

• are used to design and record rewards for success in work;
• are compiled on the basis of the presentation of the head of the structural unit of the organization in which the employee works;
• signed by the head or authorized person;
• are announced to the employee against receipt.

Based on the order, an entry is made in the employee's personal card (or) and his work book.

When registering all types of incentives, except for monetary rewards (premiums), it is allowed to exclude from Form T-11 the details “in the amount of ______ rubles. ______ cop."

When filling out the Form T-11, the full name, structural unit, type of encouragement (gratitude, valuable gift, bonus, etc.) are indicated. If we are talking about material assistance and valuable gifts as elements of bonuses, then, according to, personal income tax is not calculated if material assistance has not reached 4,000 rubles. per year, and if it has reached, then personal income tax is charged only from the excess and is separately exempted, also in the amount of 4,000 rubles, growing from the beginning of the year, a gift.

Arbitration practice shows that a gift is not money, but a thing. However, sometimes the tax considers both a gift and money. Therefore, you need to be prepared for an ambiguous tax approach to such situations.

Employee bonus algorithm

If an employment contract is concluded with an employee, then several important details must be taken into account. According to, the terms of remuneration, including allowances, surcharges and incentive payments, are mandatory for inclusion in an employment contract.

The employment contract must make it clear under what conditions and in what amount the bonus will be paid.

You can correctly indicate the conditions for bonuses in the employment contract in the following ways:

• Specify the bonus in the employment contract.

This option is rarely used, as it does not make it possible, if necessary, to change the text of the employment contract. The employer can only do this if he is sure that the employee is ready to sign the amended version.

If the employer nevertheless decides to include the bonus in the employment contract, then he must indicate its size: the amount or the procedure for determining it - the formula. This may be an amount that is multiplied by certain coefficients, depending on what work is performed by the employee, where he works (for example, in the Far North).

If the bonus is specified in the employment contract, then the company does not have the right not to pay it. Otherwise, the employee may apply to the court.

• Prescribe in the employment contract that bonuses are paid in accordance with the collective agreement.

At the same time, the collective agreement specifies who, how and for what is rewarded. However, it is even more difficult to amend a collective agreement than an employment agreement. Therefore, most organizations choose the third option.

• Develop a regulation on bonuses.

The document is convenient in that it is not two-sided and is signed by one person. But in the employment contract there must be a reference to the Regulation.

Regulations on bonuses

The provision on bonuses is written for the entire organization, respectively, applies to all employees. At the same time, in one organization there may be several Regulations on bonuses. So, for example, you can develop a document for each branch of the company.

• general provisions (who is entitled to receive bonuses, according to what rules they are distributed, etc.);
• sources of bonuses (if bonuses are paid from special-purpose funds or targeted revenues, then it is necessary to indicate the sources of bonuses, since such bonuses are not taken into account in expenses for the purposes of calculating income tax ();
• bonus indicators;
• the circle of persons receiving bonuses (accounting department, sales department, branch in Samara, repair department, etc.);
• frequency of bonuses (different circles of persons being awarded may have different periods for accruing bonuses - monthly, quarterly, etc.);
• premium amount or percentage;
• conditions for reducing and non-payment of bonuses (lateness, failure to comply with job instructions, violation of safety regulations, etc.).

Sometimes in the Regulations on bonuses, the basis for the deprecation is written. However, so that the labor inspectorate does not have unnecessary questions, it is better to avoid the word “bonus deduction”, and use the terms “increasing coefficient” and “reducing coefficient”.

Removal of award for violation of discipline

The decree defines not sick leave, but vacation and business trips, since during business trips the average wage is calculated. Therefore, paragraph 15 refers to these two cases.

Clause 15 says that when determining the average earnings, the following are taken into account:

• monthly bonuses actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period

If several premiums for one indicator were accrued in the billing period, then one premium is included. Suppose sales managers receive three bonuses depending on sales: 1% of sales, 0.5% of sales as an incentive for especially successful managers, and 5% of sales from the bonus fund. Accordingly, in this case, only one premium will be included in the calculation, since all the listed premiums are paid on the same basis.

If you have one bonus for sales, and the second for going to work on weekends, then you need to include both bonuses, because these payments are based on different indicators.

• bonuses for a period of work exceeding one month (for example, quarterly), but not more than the billing period (one year)

Such premiums are included if they were accrued for a period of more than a month, but not more than the billing period. Included one for each indicator (for example, if a quarterly performance bonus was paid and there was also a bonus for individual employees for completing urgent tasks).

• premiums for a period greater than the calculated

Such bonuses are included in the calculation in the amount of the monthly part for each indicator for each month of the billing period.

For example, it may be a bonus at the end of a large project that lasted several years. In this case, the calculation for the year will be included in the amount of 1/3.

• annual bonus

As a rule, such a premium is accrued in February. In this regard, the question often arises: what to do if an employee quit at the end of January? Should he be given a bonus in this case? The answer to the question is contained in the internal documents of the company. If they state that the bonus is paid at the end of the year, then an employee who has worked for 12 months and quit at the end of the year should receive it.

If the internal documents state that an employee who quit before the bonus was accrued is not entitled to it, then the employee is not entitled to claim payment. The legislation does not provide guidance on this issue.

According to , remuneration based on the results of work for the year, accrued for the calendar year preceding the event, is taken into account regardless of the time of its accrual.

Do I need to pay an annual bonus to an employee who quit in October?

In the Appellate Ruling of the Supreme Court of the Republic of Karelia dated September 25, 2018 No. 33-3344 / 2018, the situation is considered when the employer, having issued an order for an annual bonus, which was paid taking into account the hours worked, did not include in the lists an employee who quit two months before the end of the year.

The court considered that such actions were discriminatory (the employee was put in an unequal position with the rest) and exacted a bonus from the company.

The bonus based on the results of work in the 3rd and 4th quarters of 2015 was accrued in January 2016. How to reflect the accrual of the bonus in accounting and tax accounting? How can I account for the accrual in expenses in 2015? Is it possible to create a reserve for the payment of bonuses and give an approximate methodology for creating a reserve, if possible.

Answer

Glavbukh System Experts

Your question from 09.02.2016"Good afternoon! The bonus based on the results of work in the 3rd and 4th quarters of 2015 was accrued in January 2016. How to reflect the accrual of the bonus in accounting and tax accounting? How can I account for the accrual in expenses in 2015? Is it possible to create a reserve for the payment of bonuses and give an approximate methodology for creating a reserve, if possible. Thanks!"

Your personal expert answers

In accounting, bonuses accrued for performance indicators relate to expenses for ordinary activities:

In tax accounting, quarterly bonuses provided for by an employment and (or) collective agreement and paid for performance indicators are taken into account as part of labor costs. As a rule, bonuses are related to indirect expenses (Article 318, paragraph 3 of Article 320 of the Tax Code of the Russian Federation) and are recognized as an expense at the time of accrual.

With regard to the creation of a special reserve for the equal write-off of lump-sum payments to employees, the Tax Code of the Russian Federation provides for three such reserves: for the payment of vacation pay, for the payment of annual remuneration for long service and for the payment of remuneration at the end of the year.

Rationale(Colour highlights information that will help you make the right decision)

How to calculate and reflect quarterly and monthly bonuses in accounting

The organization develops the bonus system independently. That is, the organization has the right to establish any types of bonuses for employees.

Depending on the frequency of payment of the bonus, they are divided into:

• for one-time;
• for periodic, paid during the year (for example, monthly and quarterly);
• for annual performance bonuses.

Depending on the grounds for the payment of bonuses are divided:

• for production (accrued for the employee's labor achievements);
• for non-production (not related to the results of the employee's work).

According to the sources of payment of bonuses are divided:

• for those paid out of expenses for ordinary activities;
• for those paid out of other expenses;
• paid out of net income.

Monthly and quarterly bonuses can be either operational (for example, monthly bonuses that are part of the salary) or non-productive (for example, monthly bonuses for employees with children). Typically, the payment of monthly and quarterly bonuses is related to the production activities of employees.

Monthly and quarterly bonuses can be paid from any source. Most often, monthly and quarterly bonuses are paid out of the costs of ordinary activities.

Payment procedure

The procedure for paying monthly (quarterly) bonuses can be fixed:

• in an employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);
• in a collective agreement (part 2 of article 135 of the Labor Code of the Russian Federation);
• in a separate local document of the organization (for example, in the Regulations on remuneration, Regulations on bonuses) (part 2 of article 135, part 1 of article 8 of the Labor Code of the Russian Federation).

Pay the bonus to the employee who has fulfilled everything for this condition. Even if he worked only part of the month, quarter or year for which the bonus is calculated. After all, labor legislation guarantees all employees equal pay for work of equal value (part 2 of article 22 of the Labor Code of the Russian Federation).

In this case, the bonus, as a rule, is considered in proportion to the hours worked. A different procedure for calculating the bonus may be provided for in the local documents of the organization, for example, in the Regulations on Bonuses.

Documenting

The basis for calculating the bonus is the order of the head to encourage an employee (form No. T-11) or a group of employees (form No. T-11a). The order is signed by the head of the organization. The employee (employees) must be familiarized with the order under the signature (section 1 of the instructions approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

Do not make entries about monthly (quarterly) bonuses in the work books of employees. This is due to the fact that such awards are of a regular nature. And bonuses paid regularly do not need to be entered into the employee's work book (clause 25 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).

Make the payment of premiums:

• or according to the settlement and payment or payroll (according to the forms No. T-49 or No. T-53);
• or according to an account cash warrant (in the form No. KO-2).

The procedure for reflecting monthly (quarterly) bonuses in accounting depends on the sources from which they are paid:

• at the expense of expenses for ordinary activities;
• at the expense of other expenses;
• through net profit.

In accounting, bonuses accrued for performance indicators relate to expenses for ordinary activities (clause 5 of PBU 10/99). Record these premiums as follows:

Debit 20 (23, 25, 26, 28, 29...) Credit 70- premium accrued at the expense of expenses for ordinary activities.

Non-production bonuses in accounting are attributed to other expenses (clause 11 PBU 10/99). Reflect their accrual by posting:

Debit 91-2 Credit 70- the premium is accrued at the expense of other expenses.

If the source of payment of bonuses (both production and non-production) is retained (net) profit, reflect the accrual of the premium by posting:

Debit 91-2 Credit 70- the premium is accrued at the expense of net profit.

Such a posting must be done regardless of whether the net profit of past years or the current year is aimed at paying the premium (including profit based on the results of the quarter, six months, nine months). The fact is that it is impossible to reflect such expenses using account 84. These will be other expenses that also affect the financial result of the organization. Accordingly, such expenses must be reflected in the debit of account 91-2. Similar explanations are given in the letters of the Ministry of Finance of Russia dated December 19, 2008 No. 07-05-06/260 and dated June 19, 2008 No. 07-05-06/138.

This procedure follows from the Instructions for the chart of accounts (account 70).

How to reflect quarterly and monthly premiums in taxation. The organization applies the general system of taxation

personal income tax and insurance premiums

Regardless of the taxation system used by the organization, for the amount of the monthly (quarterly) bonus, accrue:

• contributions to mandatory pension (social, medical) insurance (part 1, article 7, article 9 of the Law of July 24, 2009 No. 212-FZ);
• contributions for insurance against accidents and occupational diseases (clause 1, article 5, clause 1, article 20.1 of the Law of July 24, 1998 No. 125-FZ).

This rule applies regardless of whether the bonus is provided for by the employment contract or not.

Personal income tax must be withheld from the entire amount of the monthly (quarterly) premium (subparagraphs 6 and 10, paragraph 1, article 208 of the Tax Code of the Russian Federation).

Consider the amount of monthly (quarterly) bonuses as part of the cost of wages, while meeting two conditions:

• bonuses are provided for by the labor and (or) collective agreement (paragraph 1 of article 255, paragraph 21 of article 270 of the Tax Code of the Russian Federation);
• bonuses were paid for labor indicators (clause 2 of article 255 of the Tax Code of the Russian Federation).

This approach is confirmed by the regulatory authorities (letters of the Ministry of Finance of Russia dated October 16, 2015 No. 03-03-06 / 59431, dated January 26, 2007 No. 03-04-07-02 / 2 April 11, 2007 No. GV-6-05/305)).

Bonuses that are not related to the performance of an employee's job duties (for example, monthly bonuses paid to employees with children) do not reduce the tax base for income tax. These payments do not meet the criterion of economic feasibility of costs (clause 1, article 252 of the Tax Code of the Russian Federation). Employees of the Ministry of Finance of Russia also adhere to this position (letter of the Ministry of Finance of Russia dated January 20, 2005 No. 03-05-02-04 / 5).

For accounting for premiums paid out of net income, see How to tax a premium out of net income. The organization applies the general system of taxation.

If an entity uses the accrual basis, the timing of recognition of premium expenses depends on whether they are direct or indirect expenses. Indirect costs are recognized at the time of accrual (clause 2, article 318, clause 4, article 272 of the Tax Code of the Russian Federation). Direct costs are taken into account as the sale of products, works, services, in the cost of which they are taken into account (paragraph 2, clause 2, article 318 of the Tax Code of the Russian Federation). Organizations providing services can take into account direct costs at the time of their accrual (paragraph 3, clause 2, article 318 of the Tax Code of the Russian Federation).

As a rule, bonuses are related to indirect expenses (Article 318, paragraph 3 of Article 320 of the Tax Code of the Russian Federation). An exception is bonuses paid to employees engaged in the production of products, performance of work or provision of services (for example, bonuses paid to production workers). They are direct costs. Such rules are established in paragraph 7 of paragraph 1 of Article 318 of the Tax Code of the Russian Federation.

Situation: can a manufacturing organization attribute all monthly and quarterly bonuses to indirect costs

No, he can not.

Organizations independently determine the list of direct expenses (clause 1 of article 318 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia of January 26, 2006 No. 03-03-04 / 1/60 and the Federal Tax Service of Russia of February 24, 2011 No. KE-4-3 /2952). However, the division of costs into direct and indirect should be economically justified. Otherwise, during the audit, the tax office may recalculate income tax.

Thus, bonuses accrued to employees directly involved in production should be taken into account as part of direct costs. The premiums accrued by the administration of the organization, refer to indirect costs.

An example of reflection in accounting and taxation of a monthly bonus for production results. Bonuses are paid out of the costs of ordinary activities. The organization pays income tax and applies the accrual method

Alfa LLC applies the general taxation system (accrual method). The organization calculates contributions for compulsory pension (social, medical) insurance at the basic rate. Contributions for insurance against accidents and occupational diseases - at a rate of 0.2 percent. The organization takes these contributions into account when calculating income tax in the month of accrual.

Alfa's bonus regulations and labor contracts with employees provide for the payment of monthly bonuses to employees of the production department in the amount of 15 percent of the salary. Bonuses are accrued together with the salary for the current month and are paid on the 15th day of the month following the reporting month.

In February, among other employees, the shop manager V.K. Volkov. The amount of the award was 3000 rubles.

The amount of the premium will be included in the personal income tax base for February. Volkov has no rights to personal income tax deductions.

In February, the accountant reflected the accrual of bonuses as follows:

Debit 25 Credit 70- 3000 rub. - accrued monthly bonus to the employee;

Debit 25 Credit 69 sub-account "Settlements with the PFR"

Debit 25 Credit 69 sub-account "Settlements with the FSS on social insurance contributions"

Debit 25 Credit 69 sub-account "Settlements with FFOMS"

Debit 25 Credit 69 sub-account "Settlements with the FSS on contributions for insurance against accidents and occupational diseases"

In tax accounting in February, Alfa's accountant took into account as expenses:

• the amount of the accrued premium - 3000 rubles;

Income tax: cash method

If the organization uses the cash method, include the amount of the bonus in expenses at the time of its payment to the employee (subclause 1, clause 3, article 273 of the Tax Code of the Russian Federation).

Usually the organization pays the bonus in the month following the month of its accrual. Therefore, deductible temporary differences arise in accounting (paragraph 11 of PBU 18/02). They lead to the formation of a deferred tax asset (clause 14 PBU 18/02).

An example of reflection in accounting and taxation of a quarterly bonus for production results. The premium was paid out of expenses for ordinary activities. The organization applies the cash basis

Alfa LLC applies the general taxation system (cash basis). The organization calculates contributions for compulsory pension (social, medical) insurance at the basic rate. Contributions for insurance against accidents and occupational diseases - at a rate of 0.2 percent.

Alfa's Bonus Regulations and labor contracts with employees provide for the payment of quarterly bonuses to employees of the sales department in the amount of 15 percent of the salary. Bonuses are accrued together with salary in the last month of the reporting quarter. Bonuses are paid no later than the 10th day of the month following the reporting quarter.

In March, among other employees, manager A.S. Kondratiev. The amount of the award was 3000 rubles. The bonus was paid to the employee on 10 April.

The amount of the premium will be included in the personal income tax base for April. Kondratiev has no rights to personal income tax deductions.

The accountant reflected the accrual and payment of bonuses as follows.

Debit 26 Credit 70- 3000 rub. - accrued a quarterly bonus to an employee;

Debit 26 Credit 69 sub-account "Settlements with the PFR"- 660 rubles. (3000 rubles × 22%) - pension contributions have been accrued;

Debit 26 Credit 69 sub-account "Settlements with the FSS on social insurance contributions"- 87 rubles. (3,000 rubles × 2.9%) - contributions to compulsory social insurance have been accrued;

Debit 26 Credit 69 sub-account "Settlements with FFOMS"- 153 rubles. (3,000 rubles × 5.1%) - contributions for compulsory medical insurance to the FFOMS were accrued;

Debit 26 Credit 69 sub-account "Settlements with the FSS on contributions for insurance against accidents and occupational diseases"- 6 rubles (3,000 rubles × 0.2%) - accrued contributions for insurance against accidents and occupational diseases from the amount of the premium.

In April:

Debit 70 Credit 68 subaccount "Calculations for personal income tax"- 390 rubles. (3000 rubles × 13%) - personal income tax withheld from the amount of the premium;

Debit 70 Credit 50- 2610 rubles. (3000 rubles - 390 rubles) - a bonus was paid to an employee.

Personal income tax, contributions for mandatory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases for March, the accountant transferred to the budget on April 10.

In accounting, expenses in the form of a premium, as well as insurance premiums from the amount of the premium, are recognized in March. In tax accounting in March, they are not recognized. This results in deductible temporary differences in the entity's accounting. They give rise to a deferred tax asset:
(3000 rubles + 660 rubles + 87 rubles + 153 rubles + 6 rubles) × 20% = 781 rubles

Debit 09 Credit 68 sub-account "Calculations for income tax"- 781 rubles. - reflected deferred tax asset.

In tax accounting in April, the accountant took into account:

• the amount of the award - 3000 rubles;
• the amount of insurance premiums - 906 rubles. (660 rubles + 87 rubles + 153 rubles + 6 rubles).

After the recognition of expenses in tax accounting (in April), the accountant wrote off the deferred tax asset:

Debit 68 subaccount "Calculations for income tax" Credit 09- 781 rubles. - deferred tax assets are written off.

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

How to create a reserve for future expenses for vacation pay (annual remuneration for length of service, remuneration at the end of the year) in tax accounting

In order to evenly write off the amounts of lump-sum payments to employees, organizations have the right to create special reserves in tax accounting. There are three such reserves: - for vacation pay;
- for the payment of annual remuneration for the length of service;
- for the payment of remuneration at the end of the year.

This rule is established by paragraphs 1, 6 of Article 324.1 of the Tax Code of the Russian Federation.

Any of these provisions may be created if an entity uses the accrual basis to calculate income tax. Organizations using the cash method do not create reserves. This is explained by the fact that they take into account any expenses that reduce taxable income only after they are paid (clause 3 of article 273 of the Tax Code of the Russian Federation).

Fix the decision to create a reserve in the accounting policy for tax purposes. In the same place, indicate: - the method of reservation (the procedure for calculating monthly deductions, the composition of expenses taken into account when forming a reserve, etc.); - monthly percentage of deductions to the reserve; - the maximum annual amount of deductions to the reserve.

Such rules are established by paragraphs 1, 6 of Article 324.1 of the Tax Code of the Russian Federation.

Form all reserves for future payments to employees according to a single scheme (clause 6 of article 324.1 of the Tax Code of the Russian Federation).

To calculate monthly deductions, make a special calculation (estimate) in which you indicate: - the estimated annual amount of labor costs, taking into account contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases; - the estimated annual amount of forthcoming payments, taking into account contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases; - Percentage of monthly deductions to reserves.

A unified form of such an estimate is not legally established. Therefore, draw it up in any form, taking into account the requirements of paragraph 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ on the mandatory details of primary accounting documents.

Calculate the monthly percentage of deductions to the reserve for future employee benefits using the formula:

The limit on the amount of deductions to the reserve

Situation: how to determine in tax accounting the maximum amount of deductions to the reserve for future payments to employees

Chapter 25 of the Tax Code of the Russian Federation does not establish rules for determining the maximum amount of deductions to reserves for future payments to employees. It can be equal to the expected amount of payments or exceed it. The main thing is that this amount should be economically justified and confirmed by documents (clause 1, article 252 of the Tax Code of the Russian Federation).

Monthly amount of deductions to the reserve

Calculate the monthly amount of deductions to the reserve for future payments to employees using the formula:

This procedure follows from the provisions of paragraph 2 of paragraph 1 of Article 324.1 of the Tax Code of the Russian Federation.

In the month when the amount of monthly deductions, calculated on an accrual basis from the beginning of the year, exceeds the limit amount established in the accounting policy, calculate the amount of deductions to the reserve as follows:

Starting from next month, do not count deductions to the reserve. This follows from the provisions of paragraph 1 of Article 324.1 of the Tax Code of the Russian Federation.

Take into account the monthly amount of deductions to the reserve when calculating income tax as part of labor costs (clause 24, article 255 of the Tax Code of the Russian Federation).

The moment when the amount of deductions is included in the tax base depends on whether direct or indirect expenses include payments to cover which this or that reserve has been created (clause 1 of article 318, clause 2 of article 324.1 of the Tax Code of the Russian Federation). Organizations can independently establish in their accounting policies a list of direct costs associated with the production of goods, the performance of work or the provision of services (clause 1, article 318 of the Tax Code of the Russian Federation).

Accordingly, the accountant has the right to make the decision on which expenses (direct or indirect) to include deductions to the reserve on his own. For example, the cost of forming a reserve for paying vacations for employees directly employed in the production process can be attributed to direct costs if, according to the accounting policy, their salary is included in direct costs. However, the accountant has the right to choose another procedure. For example, include all deductions to the reserve as part of indirect expenses, regardless of whose vacation it is formed to pay for - employees involved in production, or people not directly related to the production process.

Deductions to the reserve, which relate to direct expenses, take into account when calculating income tax as products (works, services) are sold, in the cost of which they are taken into account (paragraph 2, clause 2, article 318 of the Tax Code of the Russian Federation). Deductions to the reserve, which relate to indirect expenses, take into account when calculating income tax at the time of accrual (clause 2, article 318 of the Tax Code of the Russian Federation).

If the organization provides services, then direct costs, as well as indirect ones, can be taken into account at the time of their accrual (paragraph 3, clause 2, article 318 of the Tax Code of the Russian Federation).

In trade organizations, deductions to the reserve for future payments to employees are recognized as indirect costs (paragraph 3 of article 320 of the Tax Code of the Russian Federation). Therefore, take them into account when calculating income tax at the time of accrual.

If the accounting and tax accounting data differ during the formation and use of the reserve, the organization is obliged to maintain a separate tax register. Develop its form yourself. In particular, indicate in the register:
- the name of the register;
- accounting period;
- the monthly amount of actual labor costs;
- percentage of deductions to the reserve;
- the monthly amount of deductions to the reserve;
- the spent amount of the reserve.

The register must be signed by the accountant responsible for its maintenance.

If the data of accounting and tax accounting are the same, then the costs in tax accounting can be reflected on the basis of accounting registers.

Such rules are established by Article 313 of the Tax Code of the Russian Federation.

Situation: whether it is possible to create a reserve of expenses for the payment of remuneration at the end of the tax period at the end of the tax period. The accounting policy provides for the creation of a reserve, but the amount of monthly deductions is not set

No.

The reserve for future expenses for the payment of remuneration at the end of the year is created precisely for the uniform, and not for the one-time accounting of such deductions. The creation of a reserve in the current tax period should be fixed in the accounting policy for profit tax purposes. At the same time, it is necessary to record in the accounting policy not only the very fact of creating a reserve, but also indicate: - the method of reservation (the procedure for calculating monthly deductions, the composition of expenses taken into account when forming a reserve, etc.); - monthly percentage of deductions to the reserve; - the maximum annual amount of deductions to the reserve. This procedure is established by paragraphs 1 and 6 of Article 324.1 of the Tax Code of the Russian Federation.

If, when drawing up an accounting policy, the organization does not approve all the elements necessary for calculating the reserve, the tax inspectorate may challenge the legality of the decision to create it and exclude deductions to the reserve from expenses that reduce taxable profit.

Thus, the reserve for future expenses for the payment of remuneration at the end of the year should be formed during the entire tax period. The possibility of a one-time formation of a reserve (for example, in December) is not provided for by law. Such a possibility would be contrary to the purpose of creating a reserve - an even distribution of expenses during the tax period (clauses 1, 6 of article 324.1 of the Tax Code of the Russian Federation).

In addition, the legislation does not provide for the possibility of making changes to the procedure for creating a reserve during the year and, on this basis, starting its formation in the last month of the tax period (Article 313 of the Tax Code of the Russian Federation).

More on this topic:

How to use the reserve for future expenses for vacation pay (annual remuneration for length of service and remuneration at the end of the year) in tax accounting