Employee bonus notice. Order on bonuses to employees Order on bonuses t 11a

Encouragement order (forms No. T-11 and T-11a)

Under encouraging is understood as recognition by the employer of the merits of the employee, a tribute to him for conscientious work.

The design of the promotion is a function of the personnel service. The work of its employees is greatly facilitated if the organization has a local regulation that regulates in detail the issues of encouraging employees. If there is no such act, the Internal Labor Regulations are used as the basic document for encouraging employees.

The promotion of an employee is issued by order in the unified form No. T-11, and for groups of employees - in the form of No. T-11a.

The order must indicate incentive motive. As such, in accordance with Art. 191 of the Labor Code of the Russian Federation is the conscientious performance of labor duties by an employee. When compiling an order to encourage an employee, it is not recommended to be limited to this general wording. Since, on its basis, information about a number of incentives will be entered into the work book, it is advisable to indicate as specifically and precisely as possible for which achievements the employee is encouraged. The wording of motives can be different. For example: “for exemplary performance of labor duties”; for increasing labor productivity”; "for the successful implementation of the project"; "for long and irreproachable work in the organization"; "for the early implementation of the production plan", etc.

Order for encouragement

OKUD code

Number of copies

Form format

The type of promotion is indicated in accordance with Art. 191 of the Labor Code of the Russian Federation, which provides for such forms and types of incentives as:

a) moral: declaration of gratitude, awarding a certificate of honor, presentation to the title of the best in the profession;

b) material: issuing an award, rewarding with a valuable gift.

The collective agreement, the Internal Labor Regulations in the organization may introduce additional types of incentives, for example, entering the Board of Honor, entering the Book of Honor, awarding certificates and diplomas for success in work, awarding badges, conferring honorary titles on groups of workers (teams), etc. d.

Other types of incentives may also be provided for by statutes and discipline regulations.

Staff incentive systems may provide for the application to an employee simultaneously (for one motive) of two types of incentives, for example, announcing gratitude and issuing a bonus. In this case, both types are indicated.

In unified forms No. T-11 and T-11a, representation is indicated as the basis for issuing an order. This document is compiled by the immediate supervisor of the employee, who puts forward a proposal to encourage the employee. The initiative to encourage an employee may come directly from the personnel department, from the management of the organization (the head of his deputies). The labor collective can also apply. In order not to find out each time who and what document should be submitted to the personnel service, in the Internal Labor Regulations, other local regulatory act, the preliminary stage of the promotion should be described (who draws up the submission for the promotion, within what time frame after receiving it, the personnel service prepares an order for promotion, etc.). In the line "Basis" of the unified form No. T-11, not only the name of the document is indicated, but also the person who prepared it (position or surname, initials), number and date.

Each enterprise introduces its own scheme for issuing incentive orders. Basically, it repeats the general scheme for organizing workflow, but with regard to submissions for promotion, it may differ. Basically, the decision to reward an employee is made by the head of the organization or another person authorized by him. Therefore, a document containing a proposal to encourage an employee is sent from the personnel department to the directorate, where the decision made on it is expressed in the form of a resolution (directly on the submission). Usually, before the resolution, the submission is endorsed by the head of the personnel service, and if we are talking about a material form of encouragement, then the chief accountant of the organization.

From forms No. T-11 and T-11a, you can exclude the requisite “in the amount of ____ rub ____kop”. When drawing up an order for the issuance of a bonus, on the contrary, sometimes there is a need for additional information (for example, to indicate the source of the bonus). To do this, you can include additional lines in the form. They can also be useful to the personnel department if special procedures are provided for certain types of incentives (for example, organizing celebrations) and it is necessary to determine the timing and place of their holding, appoint responsible persons, etc.

Despite the fact that Form No. T-11a is intended for issuing incentives for several employees, it can only be used in one case - if one type of incentive is applied to a group of employees at a time.

In the event that different types of incentives are applied to each employee of the group, then either separate orders are issued (for each employee), or changes are made to form No. T-11a: the line “type of incentive” is reformatted into an additional column of the table (5), and it specifies a specific type of incentive for each employee. Such a change does not violate the ban of the State Statistics Committee of Russia on the exclusion of individual details - the attribute "type of encouragement" is not deleted, but simply transferred and changed location.

The incentive order signed by the head of the organization is announced to the employee (group of employees) against receipt.

According to paragraph 24 of the Rules for maintaining and storing work books, preparing work book forms and providing employers with them, approved by a decree of the Government of the Russian Federation, on the basis of an order, the following information on rewards for labor merits is entered into the work book of an employee:

On awarding certificates of honor, awarding titles and awarding badges, badges, diplomas, certificates of honor, produced by organizations;

On other types of incentives provided for by the legislation of the Russian Federation, as well as collective agreements, the Internal Labor Regulations of the organization, charters and regulations on discipline.

Records of bonuses provided for by the wage system or paid on a regular basis are not entered in work books.

Sample

order in the form No. T-11

Unified form No. T-11

Russia

OKUD form

name of company

document

ORDER

20.04.2005

(order)

on employee incentives

Personnel Number

Filonenkova Anna Konstantinovna

Full Name

Deputy Head of Finance Department

position (specialty, profession)

financial department

structural subdivision

for many years of conscientious financial and economic work

award motive

award an honorary diploma

in words

Base: representation

head of the financial department dated 01.01.2001

Head of the organization

job title

personal signature

full name

The employee is familiar with the order (instruction)

"21"

April

05

personal signature

Sample

order in the form No. T-11a

Unified form No. T-11a

Approved by the Decree of the State Statistics Committee

Russia

OKUD form

name of company

document

compiling

ORDER

14.03.2005

(order)

on incentives for employees

For the high quality of scientific restoration and repair work

award motive

give out a prize

type of encouragement (gratitude, valuable gift, bonus, etc. - specify)

Full Name

Personnel Number

Structural subdivision

Job title

(speciality,

profession)

Amount, rub.

The employee is familiar with the order (instruction).

Employee's signature.

Zhukov Sergey Alekseevich

restoration department

artist-

restorer at

An order to encourage an employee is issued when the management has a desire to note the conscientious work of its employee. For your convenience, we have collected in one article completed samples of such orders on forms T-11 and T-11a.

Sample and form of the order to encourage the employee. Form T-11

Filled out sample of the order to encourage the employee

Form

Sample and form of the order on the promotion of employees. Form T-11a

Sample

Form

Such an order is drawn up on the basis of a presentation, petition or memo from the immediate supervisor of the employee.

As an encouragement, a cash prize, a valuable gift, a gratitude letter, a certificate of honor, etc. can be issued.

The incentive order can be issued in free form on the letterhead of the enterprise, or the secretariat employee can use the unified form T-11 and T-11a (to encourage a group of employees).

Rules for filling out an order to encourage employees

The form of the order to encourage one employee (form T-11) contains:

  • "Header", which indicates the name of the organization, its OKPO code, document number and date of issue.
  • the actual text of the order, which indicates the full name, personnel number (if assigned), position, structural unit in which the employee is employed; the motive of the award (for what - for conscientious work, high performance, in connection with the anniversary, for work experience, etc.), type of award, amount indicated in words and numbers, if this is a monetary reward; the basis for issuing an order is a petition, presentation, memo, etc.

The order is signed by the head of the enterprise.
The employee to whom the promotion is assigned also signs the order, confirming that he is familiar with the document.

In addition to paying the basic salary, the employer can encourage the employee with additional amounts of money - bonuses or valuable gifts.

All types of bonuses must be issued using an order, which is the basis for their accrual.

For registration of these payments, unified forms are provided: T-11 and T-11a. The first form is designed to reward one employee, and the form with the letter “a” is used if two or more employees of the company are rewarded.

Are these forms required?

Now the use of unified forms in personnel records management is no longer mandatory, therefore, the employer can use the T-11 and T-11a forms at will. He can develop his own form or make changes to the unified ones. The main thing is to approve the new form by order of the organization.

Also, an order for bonuses can be issued in free form on a common form for orders approved by the organization. Typically, this method of issuing bonuses is used when it is necessary to describe in detail the achievements of an employee for which he receives a bonus, or when orders for incentives are posted in public places (information corners, honor boards, etc.).

In these cases, an order issued in free form is better perceived when read.

An example of the text of an order for promotion in free form:

According to the results of the competition "The Best Production Site", held from May 21 to May 30, 2019, the production site of Branch No. 4 took first place.

I ORDER:

1. Encourage with a cash bonus for the results achieved:

  • A.A. Ivanenkov, head of the section - in the amount of 5000 (five thousand) rubles;
  • N.N. Egorov, foreman of the site - in the amount of 4000 (four thousand) rubles;
  • V.V. Nikitin, electrician of the site - in the amount of 3000 (three thousand) rubles.

2. Pay the premium at your own expense.

3. Order to bring to the attention of all employees of the organization.

Order for financial assistance

In addition to various monetary awards, there is also such a thing as material assistance.

For these purposes, there is no separate unified form, and therefore, forms T-11 and T-11a are very often used to process material assistance, especially if the organization uses automated programs for conducting personnel records management (FIREPLACE, HR Department PLUS, etc.) , in the standard versions of which only unified forms are included.

The uniform form can be adapted by changing the name. That is, initially the order is called “On the promotion of the employee (s)”, but you need to replace it with “On material assistance”, or “On the payment of material assistance”.

You can also use the free form of the order. But in any case, you need to clearly indicate the type of cash payment, you should not write wording like: "pay a sum of money in the amount of ...". Depending on the type of payment you receive will depend on:

1) personal income tax- the premium is taxed in full. In the case of material assistance, personal income tax is not taxed on the amount of 4,000 rubles per year in general cases and up to 50,000 rubles with a lump sum payment for the birth of a child.

Or it is not subject to taxation at all, regardless of the amount, if paid in connection with natural disasters or terrorist acts;

2) Income tax organizations - material assistance does not reduce the taxable base. The bonus can reduce the taxable base only if it is accrued for the labor achievements of employees (fulfillment of the plan, achievement of certain indicators, making rational proposals, etc.).

Bonuses paid in connection with anniversaries and holidays do not relate to labor costs that reduce the amount of the organization's profit;

3) Insurance accruals- material assistance is exempted from payment in cases provided for by law (in the amount of up to 4,000 rubles, at the birth of a child up to 50,000 rubles, compensation payments for damage caused due to natural disasters, payments in connection with the death of family members). The premium is subject to insurance premiums in all cases.

Grounds for issuing an order

The following documents can serve as the basis for issuing an order for bonuses (material assistance):

  • Employee statement. Most often, it is written for the payment of material assistance in the event of cases when such payments are provided for in the local documents of the employer.
  • Service note. Written by the immediate supervisor of the employee with a request to reward him for the results achieved, excellent work, etc.;
  • Order of the employer on the payment of bonuses for holidays and anniversaries;
  • Local regulations of the organization, where the procedure for the payment of material assistance and bonuses is prescribed. Moreover, the employer himself decides how to call this or that payment. For example, in some organizations a bonus may be paid on the anniversary of an employee (retirement, marriage), and in some - material assistance. It depends on the corporate policy of the organization. In cases where bonuses and financial assistance are prescribed by law, their names do not change (material assistance for the birth of a child, in connection with the death of a family member; bonus for performance);
  • Other documents on the basis of which the employer may decide to make payments in favor of the employee.

After the order is issued, a copy of it is sent to the accounting department for the calculation of the amounts indicated in it. No specific dates have been set for the payment of bonuses and material assistance. They can be issued to the employee immediately after accrual or timed to coincide with the salary or advance payment.

Instructions for filling out the T-11 form

Using the T-11 form, a bonus is issued for one employee. The order in which it is filled is as follows:

Name of company

Here it must be entered in full, without abbreviations. It is allowed to enter the abbreviated name in brackets (if any), as in the constituent documents. This procedure is established by the Decree of the State Standard of the Russian Federation dated 03.03.2003 No. 65-st.

The above document is valid only until 07/01/2018, and then GOST R 7.0.97-2016 will come into effect, but it also contains the same requirement regarding the name, as a requisite of the document.

All of the above rules apply to individual entrepreneurs in full.

Next to the name there is a small field reserved for OKPO, the data for filling it out are taken from the list of codes issued by the statistical authorities during the registration of the company. But leaving this field blank will not be a blunder.

The surname, name and patronymic of the employee is entered in full, in the genitive case.

Personnel Number

Structural subdivision

If it is absent in the organization, this line is not filled.

Encouragement motive

In this line, you can describe in detail the reason for rewarding an employee if the organization does not use free-form order forms or the order is issued using a specialized program.

Type of promotion

This line explains in what form the encouragement (material assistance) will be made: cash, a valuable gift, or simply an announcement of gratitude or a certificate of honor.

Then the document is indicated that served as the basis for issuing the order (employee's statement, memo, manager's order, etc.)

The signature of the manager, as well as the signature of the employee that he is familiar with the order.

Instructions for filling out the T-11a form

Form T-11a is intended for processing payments to several employees at once. The main details of the order are drawn up in the same way as in the previous form.

Also, similarly to the T-11 form, the lines are filled in: “Motive of encouragement” and “Type of encouragement”, after which the subsequent information is entered in the form of a table. This means that the motive and type of incentive must be the same for all employees listed in the order. That is, even if the same employee simultaneously receives a bonus and financial assistance, it will be necessary to issue two different orders for him.

Filling in the tabular part of the order:

  1. Last name, first name and patronymic of the employee - is entered in full;
  2. Personnel number - if any;
  3. Structural unit - if any;
  4. Position - in full, without abbreviations;
  5. Amount - the amount to be paid to the employee. This form does not provide for its duplication in words. If the employee is encouraged not in cash, then the form of encouragement is indicated (gratitude, certificate of honor, valuable gift);
  6. The signature of the employees is that they are familiar with the order.
  7. The basis for issuing the order (the period after the table). There may be several reasons, the main thing is that the motive and type of encouragement coincide in them. Or, conversely, one document can serve as the basis for issuing several orders. For example, there is one memo that contains information that the employee must be encouraged with a certificate of honor and a cash bonus. In this case, two orders will be issued, but the basis for them will be the same - the above memo.
  8. Signature of the head of the organization.

The term and place of storage of orders for bonuses

The original order is stored in the personnel order book. A copy in the accounting department, where it is either filed in a separate file, where all copies of orders are stored, or pinned to documents on the accrual of bonuses.

Orders on bonuses to employees and the issuance of material assistance to them must be stored in the organization for 5 years, and then subject to destruction. But in practice, it is better to destroy such documents after the tax audit has passed.

Since in its course various questions may arise about the taxation of amounts accrued on the basis of these orders, and it will be necessary to confirm the wording, on which, as mentioned above, how these amounts will be reflected in the tax accounting of the organization depends.

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It is difficult to find an enterprise where there is no need issue an order to encourage T-11 - sample filling, form may be needed any day, so it's best to have it on hand in advance and know how to fill it properly. That is what this note is about.

On my own encouragement order is intended to document and reflect the fact of rewarding a certain employee for certain achievements during the performance of official duties at this enterprise. To eliminate possible inaccuracies and facilitate the procedure for issuing such documentation, a separate unified form T-11 has been developed for this type of document. Its form is, as a rule, in the personnel department of the enterprise or with the employee who maintains all the documentation for the employees of the organization. Sometimes it is the director's secretary or an accounting officer.

But whoever maintains flow documentation at the enterprise, he must know how to prepare an order for promotion. Filling out the form begins with the name of the organization in the appropriate column. All data must be strictly identical to what is indicated in the constituent documents.

To indicate the number of this document, it is permissible to use not only numbers, but also letters. In the corresponding line, you must reflect the full name with the name of the promoted employee. All these data are indicated in the genitive case. The personnel number indicates the one that is recorded in the personal card of the employee for whose encouragement the order is issued. The next in line is information about his position, indicating the unit for which he is listed. If there is no such information, a dash should be added.

Further encouragement order contains a column about the motives of encouragement. It should be noted in it what this encouragement is issued for, that is, the reasons why the employer decided to mark his employee. How he decided to do this is written in the column "Type of encouragement." The employer, depending on the degree of merit of the employee, chooses how to encourage him: give a bonus, a valuable gift, a diploma, assign a title or write out a letter of gratitude.


If a decision is made to thank the employee in banknotes, the amount must be indicated in the column provided for this. Moreover, the amount in rubles is indicated in words, and kopecks only in numbers. The same amount in figures must be duplicated in another column of the form.

It is also necessary to fill in the line "Base". It is intended to indicate the various documentary grounds for issuing a premium and determining its size. These can be various applications, length of service, etc.

This document must be certified by the head of the organization, as well as the promoted employee himself. The fact of this promotion must be recorded in the employee's personal card and his work book. It should be noted that for regular bonuses is not issued encouragement order T-11- sample filling, the form is provided only for one-time rewards.

Many commercial companies have pay and bonus regulations, according to which the monthly payments (100%) due to each employee consist of an official salary (50-80%) and a bonus (20-50%) calculated according to certain indicators. At the same time, monthly incentive orders for all employees in form N T-11a, as a rule, do not have their signatures in column 6, or this column is generally removed either due to the requirement established by the employer not to disclose information about the amount of wages to third parties, or because for the fact that there are many employees in the company and they work in different places, therefore it is difficult to collect signatures. As a result, monthly bonuses are often issued by order in a self-developed form, indicating the reason for the bonus, the names of employees and the amount of bonuses due to them (without the column "I am familiar with the order. Personal signature of the employee"). Let's consider how such registration of the payment of bonuses will affect the tax obligations of the employer for income tax and how to avoid tax risks.

Understanding Form N T-11a

According to #M12293 0 901765862 0 0 0 0 0 0 0 345506550 Art. 255 of the Tax Code of the Russian Federation #S, the taxpayer's labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these workers, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

According to paragraphs. 1 and 2 #M12293 1 901765862 0 0 0 0 0 0 0 345506550 Art. 255 of the Tax Code of the Russian Federation #S, labor costs include, in particular:

Amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration adopted by the taxpayer;

Incentive accruals, incl. bonuses for production results, bonuses to tariff rates and salaries for professional skills, high achievements in work and other similar indicators.

Within the meaning of these norms #M12291 901714421 of the Tax Code of the Russian Federation#S, labor costs are only those cash payments that are provided for by the legislation of the Russian Federation, labor legislation, labor agreements (contracts) and (or) collective agreements.

Moreover, these payments should be made for the performance by the employee of official functions (official duties), i.e. for labor, and the bearing of such expenses is the obligation of the employer in accordance with labor legislation ( #M12293 2 902274037 1390653127 116690315 3985471646 3079987330 3154 77 731286757 2422330783 letter of the Federal Tax Service of Russia dated 04/01/2011 N KE-4-3 / 5165 # S).

At the same time, in accordance with #M12293 3 901765862 0 0 0 0 0 0 0 346030839 paragraph 21 of Art. 270 of the Tax Code of the Russian Federation #S for the purposes of taxation of profits, expenses for any types of remuneration provided to management or employees in addition to remuneration paid on the basis of employment agreements (contracts) are not taken into account.

In addition, as a general rule, according to #M12293 4 901765862 0 0 0 0 0 0 0 345899774 paragraph 1 of Art. 252 of the Tax Code of the Russian Federation #S expenses taken into account for the purposes of taxation of profits are recognized as reasonable and documented expenses (and in cases provided for #M12293 5 901765862 0 0 0 0 0 0 0 346424062 Art. 265 of the Tax Code of the Russian Federation #S, losses) incurred (incurred) by the taxpayer, provided they are connected with the taxpayer's activities aimed at generating income.

Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business practices applicable in a foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming the costs incurred. expenses (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract).

Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

According to #M12293 6 9032598 0 0 0 0 0 0 0 249430669 paragraph 1 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" # S all business transactions carried out by the organization must be documented by supporting documents. These documents serve as primary accounting documents, on the basis of which accounting is maintained, which should ensure the formation of complete and reliable information about the activities of the organization and its property status.

#M12293 7 9032598 0 0 0 0 0 0 0 249365132 Paragraph 2 of Art. 9 of Law N 129-FZ # S, it is determined that primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation (if the corresponding form is provided for in these albums).

According to #M12293 8 901765862 0 0 0 0 0 0 0 395379488 Art. 313 of the Tax Code of the Russian Federation #S, taxpayers calculate the tax base at the end of each reporting (tax) period based on tax accounting data, which are formed, incl. based on primary records.

To document labor costs for the purpose of taxing profits, an order to encourage employees must be drawn up in the unified form N T-11a (letter of the Ministry of Finance of Russia dated May 22, 2007 N 03-03-06 / 1/288, letters of the Federal Tax Service of Russia for the city of Moscow dated April 25, 2011 N 16-15/040299@, dated November 24, 2010 N 16-15/123356@, dated April 13, 2007 N 20-12/034132).

Taking into account the above norms, in order to account for the amount of bonuses as part of labor costs for profit tax purposes, it is necessary (letter of the Federal Tax Service of Russia # M12291 902274037 of 04/01/2011 N KE-4-3 / 5165 # S):

Availability of documents confirming the ratio of payments in the form of bonuses to the remuneration system in the organization. To do this, payments must be established in labor contracts with employees or labor contracts must contain a reference to a local normative act regulating the obligations of the employer in terms of remuneration and (or) stimulation of the work of employees. At the same time, the remuneration relationship can be considered established if the terms of the employment contract or local regulations, the amount of payments due to the employee can be unambiguously determined from the agreed conditions. In other words, the set of documents that determine the obligation of the employer to pay and stimulate labor should clearly define the system of relations for the payment of bonuses for work, i.e. an unambiguous procedure for calculating bonuses that are mandatory for payment by the employer, which are based on specific indicators for assessing the work of employees (working time, volume of work, quality of work (if it is possible to formalize it), other indicators characterizing the results of work). Otherwise, if the terms of employment contracts or local regulations do not allow to unambiguously determine the amount due to the employee based on the indicators of labor assessment achieved by him (or the labor collective), then the rights and obligations of the employee and the employer in this part should be considered unestablished;

Documents confirming the achievement by employees of specific indicators of labor assessment (actual hours worked, the amount of material assets created by labor, the amount of income received with the involvement of labor, etc.);

Primary documents on the accrual of specific amounts of payments in favor of employees under the current remuneration system in the organization, drawn up in accordance with the law.

Unified form N T-11a "Order (instruction) on the promotion of employees" approved. Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1 (hereinafter referred to as Resolution of the State Statistics Committee of Russia N 1). This form, like form N T-11, is mandatory for use by all organizations, except for budgetary institutions (part 2 of the resolution of the Goskomstat of Russia N 1).

Instructions for the use and filling out forms of primary accounting documentation for accounting for labor and its payment, approved. Decree of the Goskomstat of Russia N 1 provides that the order (order) on the encouragement of employees (form N T-11a) is used to draw up and account for incentives for success in work.

Order (instruction) on the promotion of employees (form N T-11a), which has all the details listed in paragraph 2 of Art. 9 of Law N 129-FZ, in the absence of a record of familiarization of employees with the order, it can be accepted as documentary evidence of expenses incurred in order to calculate income tax.

It is 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 of the organization or a person authorized by him, declared to the employee (s) against receipt. Based on the order (instruction), an appropriate entry is made in the employee's personal card (form N T-2 or N T-2GS (MS)) and the work book of the employee.

Thus, in order to document labor costs for the purpose of taxing profits, an order to encourage employees must be drawn up in the unified form N T-11a (letter of the Ministry of Finance of Russia dated 05.22.2007 N 03-03-06 / 1/288, letters of the Federal Tax Service of Russia in Moscow dated April 25, 2011 N 16-15/040299@, dated November 24, 2010 N 16-15/123356@, dated April 13, 2007 N 20-12/034132).

An arbitrary form of an order on encouragement is not allowed (letter of the Federal Tax Service of Russia for Moscow dated December 27, 2007 N 20-12 / 124747).

At the same time, column 6 "The employee is familiar with the order (instruction). Personal signature of the employee" of form N T-11a is mandatory, because. this is provided for by the Decree of the State Statistics Committee of Russia N 1 (see letter of the Federal Tax Service of Russia for Moscow dated November 24, 2010 N 16-15 / 123356@).

By the way, filling out column 6 of form N T-11a will be checked not only by the tax authorities, but also by the inspectors of the State Inspectorate, who evaluate how the employer complies with labor laws.

# M12291 901807664 The Labor Code of the Russian Federation # S does not directly provide for bringing the order on encouragement to the employee against receipt. But the unified forms N T-11a, T-11 contain a special column in which the employee (s) puts a signature indicating familiarization with the order.

Therefore, the employer is obliged to familiarize the employees with the order on promotion against signature. After all, it is the mark on familiarization with the order on encouragement that serves as a written confirmation of the fact that this document has been brought to the attention of the bonus workers. Lack of documentary confirmation of the fact that employees have familiarized themselves with this document may entail an administrative fine for company officials (the head of the company, the chief accountant, the head of the personnel department) in the amount of 1,000 to 5,000 rubles, and for the company itself - from 30,000 to 50,000 rub. or administrative suspension of activities for up to 90 days ( #M12293 0 901807667 0 0 0 0 0 0 0 295043771 paragraph 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation # S).

In addition to the fact that the internal labor regulations, the regulation on remuneration and bonuses of the company may provide for the employees of the accounting department or the personnel department to bring the content of the order (instruction) on promotion to the attention of the entire team.

Note that the position of the Moscow tax authorities on the issue of filling in column 6 of form N T-11a is extremely inconsistent and previously they held a completely different point of view. So, in the letter of the Federal Tax Service of Russia dated December 27, 2007 N 20-12 / 124747, the following explanation was given: considering that the unified form N T-11a, intended for processing employee incentives, is the primary document for accounting for accrued labor costs in the form of bonuses for production results, the payment of which is provided for by employment contracts, it must be completed in the manner established by the Decree of the State Statistics Committee of Russia N 1, including the mandatory completion of column 6 "The employee is familiar with the order (instruction). Personal signature of the employee." At the same time, the mandatory details of primary documents accepted for income tax purposes include the details specified in #M12293 1 9032598 0 0 0 0 0 0 0 249365132 paragraph 2 of Art. 9 of Law N 129-FZ # S.

Therefore, the order (instruction) on the promotion of employees (form N T-11a), which has all the details listed in #M12293 2 9032598 0 0 0 0 0 0 0 249365132 paragraph 2 of Art. 9 of Law N 129-FZ # S, in the absence of a record of familiarization of employees with the order, it can be accepted as documentary evidence of expenses incurred in order to calculate income tax.

We also note that some arbitration courts recognize the position of the tax authorities as untenable in terms of the inconsistency of orders for bonuses with unified forms N T-11a, T-11, approved. Decree of the State Statistics Committee of Russia N 1, considering that these forms are not intended for ordinary bonuses, but for special encouragement, which is recorded in the work book and personal card of the employee. In support of this position, the judges refer to the resolution of the State Statistics Committee of Russia N 1, which, regarding the application of these forms, states that they are signed by the head of the organization or a person authorized by him, declared to the employee (s) against receipt.

Based on the order (instruction), an appropriate entry is made in the employee's personal card (form N T-2 or N T-2GS (MS)) and the work book of the employee. Therefore, the judges explain that if the company does not regard a specific bonus as a special incentive and does not make entries in work books and personal cards of employees, then it is not required to fill out forms N T-11a, T-11 (see the decision of the Ninth Arbitration Court of Appeal dated 06.11. 2009 N 09AP-15238 / 2009-AK in case N A40-47225 / 09-129-263, decision of the Moscow Arbitration Court dated July 2, 2009 in case N A40-47225 / 09-129-263).

It turns out that, according to the judges, forms N T-11a, T-11 should be issued only bonuses outside the remuneration system (one-time and not related to labor achievements).

As follows from the Guidelines for the application and filling out the forms of primary accounting documentation for accounting for labor and its payment, given in the resolution of the State Statistics Committee of Russia N 1, forms N T-11a, T-11 are used to draw up and record rewards for success in work.

At the same time, there are no reservations in this document that these forms are used for special incentives, and not for the usual bonuses provided for by the remuneration system or paid on a regular basis.

According to clause 25 of the Rules for the maintenance and storage of work books, the production of work book forms and the provision of employers with them, approved. # M12291 901858904 by Decree of the Government of the Russian Federation of 04/16/2003 N 225 # S, entries on bonuses provided for by the wage system or paid on a regular basis are not entered into work books.

Information about incentives provided for #M12293 3 901807664 0 0 0 0 0 0 0 296420040 Part 1 Art. 191 of the Labor Code of the Russian Federation #S (declaration of gratitude, issuance of a bonus, awarding a valuable gift, a certificate of honor, presentation to the title of the best in the profession), information on other types of incentives for employees for work determined by a collective agreement or internal labor regulations, charters and regulations on discipline , as well as state awards, which were awarded to employees for special labor services to society and the state ( #M12293 4 901807664 0 0 0 0 0 0 0 296420040 Part 2 Art. 191 of the Labor Code of the Russian Federation # S).

Within the meaning of #M12293 5 901807664 0 0 0 0 0 0 0 296420040 Part 1 Art. 191 of the Labor Code of the Russian Federation #S, the bonus is an incentive payment related to the conscientious performance of labor duties by employees.

Mentioning in #M12293 6 901807664 0 0 0 0 0 0 0 296420040 Part 1 Art. 191 of the Labor Code of the Russian Federation #S on the possibility of encouraging an employee, incl. in the form of a bonus, the legislator for such cases did not provide for the investment of the will of the employer in any particular type of bonus (special bonus or bonus only within the framework of the wage system). On the contrary, in #M12293 7 901807664 0 0 0 0 0 0 0 294978234 Part 2 Art. 135 of the Labor Code of the Russian Federation #S it is said that wage systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, incl. for work in conditions that deviate from normal, systems of additional payments and bonuses of an incentive nature 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.

Therefore, based on a systematic interpretation of the norms #M12293 8 901807664 0 0 0 0 0 0 0 296420040 Part 1 Art. 191#S , #M12293 9 901807664 0 0 0 0 0 0 0 294978234 Part 2 Art. 135 of the Labor Code of the Russian Federation # S, we can conclude that when filling out information about incentives with cash bonuses in the personal cards of employees, you need to indicate any types of bonuses accepted from this employer. But in practice, in section VII of form N T-2 and in section VIII of form N T-2GS (MS), only those incentives and awards are recorded, information about which is subject to entry in the work book of the employee.

But there is no direct indication of such filling in of information on the encouragement of employees in forms N T-2, T-2GS (MS) in the Instructions for the Application and Filling Out of Forms of Primary Records for Recording Labor and Its Remuneration, approved. Decree of the State Statistics Committee of Russia N 1.

An analysis of the above norms of labor legislation and the resolution of the State Statistics Committee of Russia N 1, which regulates the procedure for filling out forms N T-11a, T-11, allows us to conclude that these forms are mandatory for use and filling out for any types of bonuses, as provided for by the wage system , and for premiums outside this system.

Note!

The position according to which the issuance of bonuses to employees provided for by the company's remuneration system (Regulations on remuneration and bonuses, collective and (or) employment contracts) or paid on a regular basis does not have to be formalized by issuing orders in unified forms N T-11a and T -11 is controversial and may lead to tax disputes with inspectors from the Federal Tax Service.

Given the above, in order to reduce tax risks, we recommend documenting labor costs for profit tax purposes:

To issue the payment of bonuses in a unified form N T-11a "Order (instruction) on the promotion of employees" ( #M12293 0 9032598 0 0 0 0 0 0 0 249365132 paragraph 2 of Art. 9 of Law N 129-FZ # S, paragraph 1 #M12293 1 901765862 0 0 0 0 0 0 0 345834237 Art. 252#S, Art. #M12293 2 901765862 0 0 0 0 0 0 0 395379488 313 of the Tax Code of the Russian Federation) # S .

The use of a self-developed form of such an order may lead to a dispute with inspectors from the Federal Tax Service Inspectorate (see Resolution of the Federal Antimonopoly Service of the Moscow District dated February 17, 2010 N KA-A40 / 368-10 in case N A40-47225 / 09-129-263);

Fill in column 6 of form N T-11a (taking into account the position of the tax authorities set out in the letter of the Federal Tax Service of Russia for Moscow dated November 24, 2010 N 16-15/123356@).

Example

Alfa LLC pays its employees monthly bonuses on a monthly basis, provided for by the Company's remuneration system and labor contracts with employees.

Thus, the Regulations on remuneration and material incentives of Alfa LLC established that in order to stimulate the productivity of employees, monthly bonuses are paid in the amount of 30% of the official salary of each employee for the implementation of monthly plans for the total amount of payments received and shipments made, the total cost of work performed for after-sales service and warehousing, the total cost of delivered and assembled goods. All employees of the company are familiarized with this document against signature ( #M12293 3 901807664 0 0 0 0 0 0 0 249299596 Art. 22 of the Labor Code of the Russian Federation#S ).

The basis for paying bonuses in accordance with this Regulation is the fulfillment of a specific list of calculated indicators given in this document, and submission for promotion from the commercial director based on operational data provided by the accounting department on a monthly basis.

In employment contracts with employees, a reference is made to this Regulation (letters of the Ministry of Finance of Russia dated September 22, 2010 N 03-03-06 / 1/606, dated February 26, 2010 N 03-03-06 / 1/92, the Federal Tax Service of Russia dated 04/01/2011N KE-4-3/5165).

According to the approved workflow schedule of Alfa LLC, the payment of monthly bonuses provided for by the wage system is drawn up in form N T-11a.

The payment of the monthly bonus based on the results of the work of Alfa LLC for October 2011 was formalized by the following documents (see Fig. 1, 2).

Picture 1.

Figure 2.

How to avoid public access to information about paid bonuses?

As noted above, the need to fill out column 6 in Form N T-11a leads to the fact that information on the size of bonuses becomes publicly available, which is far from always desirable for the employer. Therefore, many employers introduce trade secrets regarding the wages of employees.

In practice, this implies non-disclosure by the employee of information about the amount of salary to third parties, as well as the obligation of the employee not to show interest in the earnings of his colleagues. In particular, such conditions may be specified:

Or as one of the obligations of the employee in the employment contract;

Or in a separate non-disclosure agreement, in which "information about the remuneration received by employees of the company" is classified as a trade secret;

Or in the local regulatory act of the employer (for example, in the Internal Labor Regulations, the Code of Conduct, the Regulation on Remuneration, the Regulation on the Company's Trade Secrets, etc.).

Let's see how justified such actions are.

According to part 1 #M12293 0 901904607 0 0 0 0 0 0 0 206897754 Art. 3 of the Federal Law of July 29, 2004 N 98-FZ "On Trade Secrets" # S (hereinafter - #M12293 1 901904607 0 0 0 0 0 0 0 206504532 Law N 98-FZ #S) trade secret - a regime of confidentiality of information that allows its owner, under existing or possible circumstances, to increase income, avoid unjustified expenses, maintain a position in the market for goods, works, services, or obtain other commercial benefits. The trade secret regime cannot be established by persons engaged in entrepreneurial activities in relation to:

Information about the wage system #M12293 2 901904607 0 0 0 0 0 0 0 248971911 Part 5 Art. 5 of Law N 98-FZ # S);

Information on the remuneration of employees of non-profit organizations ( #M12293 3 901904607 0 0 0 0 0 0 0 248971911 Part 9 of Art. 5 of Law N 98-FZ # S).

At the same time, "information on the system of remuneration" and "information on remuneration" are not identical concepts. Such a conclusion can be drawn from the provisions of part 2 #M12293 4 901807664 0 0 0 0 0 0 0 249496204 Art. 41#S , #M12293 5 901807664 0 0 0 0 0 0 0 294978234 Part 1, 2 Art. 135#S , #M12293 6 901807664 0 0 0 0 0 0 0 295764674 Art. 143 of the Labor Code of the Russian Federation # S. And their main difference lies in the fact that the amount of remuneration is personalized, since it is determined in relation to each individual employee and established by an employment contract, while the remuneration system established by the employer is not personalized and includes the sizes of tariff rates, salaries and official positions. salaries, systems of additional payments and bonuses, etc.

# M12291 9039120 by Decree of the President of the Russian Federation of 03/06/1997 N 188 # S (as amended by # M12291 901948309 of Decree of the President of the Russian Federation of 09/23/2005 N 1111 # S) information about the facts, events and circumstances of the private life of a citizen, allowing to identify his personality (personal data), with the exception of information to be disseminated in the media in cases established by federal laws (which, of course, include income received by a citizen), are included in the List of confidential information, the distribution of which is not allowed. However, this List was approved in order to further improve the procedure for the publication and entry into force of acts of the President of the Russian Federation, the Government of the Russian Federation and regulatory legal acts of federal executive bodies.

In accordance with part 1 #M12293 7 901990046 0 0 0 0 0 0 0 206897754 Art. 3 of the Federal Law of July 27, 2006 N 152-FZ "On Personal Data" # S (hereinafter - #M12293 8 901990046 0 0 0 0 0 0 0 206504532 Law N 152-FZ # S) personal data - any information relating directly or indirectly to a specific or identifiable individual (subject of personal data). In the context of the Labor Code of the Russian Federation, personal data of an employee is information necessary for an employer in connection with labor relations and relating to a particular employee ( #M12293 9 901807664 0 0 0 0 0 0 0 294847163 Art. 85 of the Labor Code of the Russian Federation # S).

The employment contract contains the personal data of the employee - his income (wage). Article 7 "Confidentiality of personal data" #M12293 10 901990046 0 0 0 0 0 0 0 206504532 Law N 152-FZ #S establishes that operators and other persons who have gained access to personal data are obliged not to disclose to third parties and not to distribute personal data without the consent of the subject of personal data, unless otherwise provided by federal law.

According to part 1 of the Decree of the Government of the RSFSR of December 5, 1991 N 35 "On the list of information that cannot be a commercial secret," the commercial secret of an enterprise and an entrepreneur cannot be information about the wages of employees. But, as follows from the preamble to this resolution, this by-law was adopted in order to ensure the activities of the state tax service, law enforcement and regulatory authorities, as well as to prevent abuses in the privatization process.

However, the current activities of a commercial company, as a rule, are not related to the privatization process, and authorized state bodies, by virtue of #M12293 11 901904607 0 0 0 0 0 0 0 249234058 Art. 6 of Law N 98-FZ #S, subject to certain requirements, information containing a trade secret may also be provided.

The analysis of the above norms allows us to draw the following conclusions:

In non-profit organizations, information on the amount of wages does not apply to information constituting a trade secret ( #M12293 12 901904607 0 0 0 0 0 0 0 248971911 Part 9 of Art. 5 of Law N 98-FZ # S);

In commercial organizations and individual entrepreneurs, at the discretion of the employer, a trade secret regime may be introduced with respect to information about the amount of wages. There are no legal restrictions in this regard.

So, if the employer (commercial organization) classified information about the employee’s income as a trade secret (in a local regulation, employment contract or non-disclosure agreement), then filling out column 6 of form N T-11a, issued for all bonus workers, will lead to public availability of information on accrued bonuses provided for by the wage system for each employee. The way out of this situation may be to issue instead of form N T-11a, issued immediately for all bonus workers, form N T-11 "Order (instruction) to encourage the employee", compiled individually for each bonus employee.

In this case, each employee will familiarize himself with the individual order and will not see the amount of bonuses accrued to his colleagues. Form N T-11 is also approved by the Decree of the State Statistics Committee of Russia N 1. Of course, this option of documenting monthly bonuses will add a significant amount of technical work to the accounting department or personnel service (if the design of incentives is a function of the latter), especially with an average and large number of employees in the company, but will allow, firstly, to maintain the confidentiality of such information, and, secondly, to avoid tax risks for income tax. Otherwise, you will have to prove your position in the arbitration court.

We recommend fixing the procedure for processing the payment of bonuses that you have chosen (using form N T-11a or form N T-11) in the workflow schedule adopted by the company (clause 3, article 6 of Law N 129-FZ, clause 4 PBU 1/2008 " Accounting policy of the organization", approved # M12291 902126008 by order of the Ministry of Finance of Russia dated 06.10.2008 N 106n # S).

In any case, in order not to provoke conflicts with the tax authorities and the labor inspectorate when paying bonuses, remember:

Payment of premiums should be made out only in unified forms N T-11a or N T-11 with the obligatory filling in of all the details of these forms (letter of the Federal Tax Service of Russia for Moscow dated 04.25.2011 N 16-15/040299@). Column 6 "I am familiar with the order. Personal signature of the employee" of Form N T-11a must not be left blank;

None of the requisites (with the exception of the requisite "in the amount of ____ rubles ____ kopecks", which can be removed if the employee's incentive does not provide for a monetary reward), incl. line 6 "I am familiar with the order. Personal signature of the employee", from forms N N T-11 and T-11a should not be deleted, since the opposite will be considered by the inspectors from the Federal Tax Service as a direct violation of the Procedure for the use of unified forms of primary accounting documentation, approved. Decree of the State Statistics Committee of Russia #M12291 901734230 dated 03/24/1999 N 20#S; and by GIT inspectors - as a violation of labor laws;

No confidentiality regime for information regarding the income of employees established by the employer will help justify not completing column 6 of form N T-11a and avoid tax risks for income tax (clauses 1, 2, article 9 of Law N 129-FZ, clause 1 #M12293 13 901765862 0 0 0 0 0 0 0 345834237 Art. 252#S, Art. #M12293 14 901765862 0 0 0 0 0 0 0 395379488 313 of the Tax Code of the Russian Federation) # S;

Issuing bonuses by orders (instructions) in a self-developed and approved form that provides for all the required details, or in an arbitrary form (without approval of the incentive form form) will not allow such expenses to be taken into account for profit taxation purposes (clause 2, article 9 of Law N 129-FZ , item 1 #M12293 15 901765862 0 0 0 0 0 0 0 345834237 Art. 252#S, Art. #M12293 16 901765862 0 0 0 0 0 0 0 395379488 313 of the Tax Code of the Russian Federation, #S letter of the Federal Tax Service of Russia for Moscow dated April 25, 2011 N 16-15 / 040299@).

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