How to add a one-time bonus to 1s. Calculation of the premium for the quarter in the listed months

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To accrue a premium in 1C ZUP is a standard operation provided for by the program. To accrue a premium in 1C ZUP, you need to perform a few simple steps, which we will consider in this article.

Bonuses to employees are incentive payments (Article 129 of the Labor Code of the Russian Federation), organizations reward their conscientious employees. Organizations have the right to independently develop various planning systems, indicators and conditions for paying bonuses, which they introduce to employees - by signing orders, a collective agreement, etc.

Incentives for employees are included in the wage fund, and despite the fact that Art. 136 of the Labor Code of the Russian Federation obliges organizations to set certain dates for the payment of wages; these requirements do not apply to bonuses. To carry out bonuses for employees of the company has the right to independently deadlines, depending on the specific conditions for fulfilling bonus indicators, as well as an assessment of performance indicators, for example, for the reporting year (Letter of the Ministry of Labor dated February 14, 2017 No. 14-1 / OOG-1293, dated September 19, 2016 No. 14-1 / V-889) . The main thing is to fix the procedure for paying incentives in a provision on bonuses, an order or a collective (labor) agreement, i.e. employees should understand for the performance of which indicators, the achievement of the results of the company's work, they will receive the due incentive payments.

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Do not forget that any payments in favor of employees, except for gifts of less than 4,000 rubles, are the basis for personal income tax (clause 1, article 210 of the Tax Code of the Russian Federation). You need to transfer the withheld personal income tax:

on the last day of the month for which the incentive was accrued, according to the amounts within the framework of labor relations,

on the day of payment of incentives for income that, in accordance with the Labor Code of the Russian Federation, are not part of the wages.

This position of the Ministry of Finance of the Russian Federation is determined by letter dated 04.04.2017 No. BS-4-11 / [email protected]

With regard to insurance premiums, it is safer to include all premiums in the base for calculating insurance premiums. This is due to the fact that before the termination of the law of July 24, 2009 No. 212-FZ, there is an ambiguous arbitrage practice and the courts have not come up with a unanimous decision on this issue. At the same time, regulatory authorities are unequivocal that employee bonuses are subject to insurance premiums (Letters of the Ministry of Finance of the Russian Federation dated February 7, 2017 No03-15-05 / 6368, dated November 16, 2016 No03-04-12 / 67082 of the Ministry of Labor of the Russian Federation dated 02.09. 2013 No02.09.2013 No17-3/1450). The exception is bonuses paid at the time of dismissal to employees for any holidays (clause 1, clause 1, article 420 of the Tax Code of the Russian Federation, clause 1, article 20.1 of Law No. 125-FZ of July 24, 1998).

For the purposes of accounting for income tax, expenses on employee incentives are recognized (clause 4 of article 272, clause 1 of clause 3 of article 273 of the Tax Code of the Russian Federation):

with the accrual method - in the month of their accrual,

at cash, in the month of their payment.

If we consider incentive payments to retired employees, then the costs of them can also be taken into account for income tax purposes, but subject to a number of conditions (clause 1, article 252, clause 2, article 255, clauses 1, 21, 22 article 270 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation of October 2, 2005 No 03-0304/1/294):

fixing by local normative document,

due to the fulfillment of certain production indicators,

documented and economically justified,

the source of payments is not net profit, targeted income.

Let's move on to the main question, how to calculate the premium in 1 C ZUP. The tool for accruing incentive payments is located on the “Salary” tab, then select the “Bonuses” link

When you open a bookmark, all similar accrual documents appear

Then you need to select "Type of award". The program predetermines 2 types, but in practice, if necessary, you can create additional types

The period for which the accrual takes place is determined

We select the period from 04/01/2018 to 06/30/2018 (Q2), and then, by clicking the "Selection" button, we will see only those employees who worked during this period

Set the amount of the premium

This amount will be automatically assigned to each employee

If there are employees who need to change the amount of accruals, then the data is adjusted manually

After that, we visually check and check the document.

By clicking the “Print” button, you can generate orders for signature by the head and familiarization of employees.

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In this article, 1C experts talk about setting up in"1C:ZUP 8" rev.3types of premium calculation - codes for types of personal income tax and income categories in the case of payment of a monthly bonus, a one-time bonus and an anniversary bonus (paid out of the company's profits) for correct reflection in personal income tax reporting.

How to set up "1C: Payroll and HR Management 8" edition 3 in order to correctly reflect different cases of employee receiving a bonus in the calculation of 6-personal income tax, taking into account standard personal income tax deductions,.

Income codes for premium accounting

Order No. ММВ-7-11/ dated November 22, 2016 [email protected] The Federal Tax Service of Russia approved income codes: 2002 and 2003 to account for premiums.

The need to divide the premium into incomes with the code 2002 and 2003 raises the question of what is meant by the word "premium".

From the point of view of the Labor Code (Article 129), a bonus is one of the types of incentive payments for wages. Article 135 of the Labor Code of the Russian Federation, which regulates the establishment of wages, states that bonus systems are established collective agreements, agreements, local regulations in accordance with labor law and other normative legal acts containing norms labor law. Article 191 of the Labor Code of the Russian Federation lists the bonus as one of the incentives for work. Other mentions in Labor Code there is no word "premium", and, therefore, all bonuses assigned in accordance with the Labor Code of the Russian Federation are related to remuneration.

So, the order of the Federal Tax Service of Russia divided all premiums into premiums with the code:

2002 - the amount of premiums paid for production results and other similar indicators provided by the legislation Russian Federation, employment contracts(contracts) and (or) collective agreements (paid not at the expense of the profits of the organization, not at the expense of special purpose or earmarked income);
2003 - amounts of remuneration paid out of the organization's profits, special purpose funds or earmarked revenues.

It is understood that rewards paid out of profits are not assigned for labor achievements, but are timed to coincide with anniversaries and holidays, encourage sports or other creative successes. If in local regulations governing such remunerations, the word "premium" is not used, then such payments are related to income with the code 4800.

In a letter dated 07.08.2017 No. SA-4-11 / [email protected] The Federal Tax Service of Russia clarified that remuneration with income code 2002 includes bonuses related to wages:

bonuses paid: according to the results of work for the month, quarter, year;
one-time bonuses for a particularly important task;
awards in connection with the award of honorary titles, with the awarding of state and departmental awards;
remuneration (bonuses) for achieving production results;
premiums paid budget institutions;
other similar awards.

However, the Ruling of the Supreme Court of the Russian Federation of April 16, 2015 No. GK15-2718 allocates bonuses depending on the frequency and establishes that bonuses related directly to wages should be paid in the same way as wage. The date of actual receipt of income on such premiums should be considered as the last day of the month for which this premium is accrued. Thus, the Supreme Court clarified how to qualify performance bonuses (code 2002) that have a monthly frequency.

Letter of the Ministry of Finance of Russia dated September 29, 2017 No. 03-04-07 / 63400 answers the question about the date of actual receipt of income production bonuses(also with the code 2002) but with a different frequency: one-time, quarterly, annual. For them, the date of actual receipt of income is set on the day when the money was withdrawn from the cash desk or transferred from the company's current account to the employee's card.

How to set up the types of bonus calculation in "1C: ZUP 8" ed. 3

Starting from version 3.1.5.170 in the 1C: Payroll and HR 8 program, edition 3, the settings for calculation types have been changed, which have as Accrual assignments chosen Prize. The date of actual receipt of income for the award is determined depending on Income Categories. Income Category indicated in the calculation type card on the tab Taxes, contributions, accounting and can take the values:

Salary;
;
Other income.

For accrual with income category Salary as Dates of actual receipt of income the 6-NDFL report sets the last day of the month for which this accrual was made.

For other charges Date of actual receipt of income in the 6-NDFL report, this is the day of the actual payment of income to the employee.

The categories available for selection are determined by the settings Type of income for personal income tax. If the card Type of income for personal income tax flag set Compliant with wages, then Income Category can be chosen:

Salary;
Other income from labor activity .

If Type of income for personal income tax not Compliant with wages(flag not set) then the following categories are available for selection:

Other income from employment;
Other income.

Setting up types of personal income tax

Rice. 1. Setting up types of personal income tax

Rice. 2. Adjustment of performance bonus

Set up income categories

For performance bonuses, set Income code"2002" and, depending on the frequency of the award, select Income category from options:

Salary;
Other income from employment(see Fig. 2).

Rice. 3. Setting up a bonus paid out of the organization's profits

For bonuses paid out of the profits of the organization, special-purpose funds or earmarked revenues, it should be established Income code 2003.

Given a choice Income Categories from the following options:

Other income from employment;
Other income(See Fig. 3).

Rice. 4. Document "Award"

note that the specification of the category in this case is important for choosing the personal income tax rate for non-residents. A tax at a rate of 13% on such a bonus for non-residents in accordance with paragraph 3 of Article 224 of the Tax Code of the Russian Federation is calculated in the program if Income Categories - Other income from employment.

Let's consider examples of setting bonuses in the program "1C: Salary and personnel management 8" edition 3 and reflecting in the calculation of 6-personal income tax.

Example 1

Monthly premium with income code"2002" and Income category"Payment" is charged on a separate document. The award is stated as monthly. The month following which it is accrued, in order to determine Dates of actual income– January 2018, indicated in the field Month(Fig. 4).

Therefore, in Section 2 of the 6-NDFL report for the first quarter of 2018, the monthly premium for January is displayed in the lines:

130: 10,000 rubles

140: 936 rub.

Example 2

One-time bonus with income code"2002" and Income category

Example 3

The employee's anniversary bonus in the amount of RUB 10,000, set up in accordance with the above recommendations, was accrued and paid in the inter-account period on February 15, 2018

Employee Anniversary Award income code"2003" and Income category“Other income from employment” is accrued on a separate document similar to Example 1.

In Section 2 of the 6-NDFL report for the 1st quarter of 2018, the one-time premium for January is displayed in the lines:

130: 10,000 rubles

140: 936 rub.

note, in "1C: Salary and personnel management 8" (rev. 3) it is not recommended to change categories in the settings of bonuses accrued earlier. To avoid changes in already generated reports, it is recommended to create new calculation types.

Editorial . At the lecture “1C-Reporting for the 1st quarter of 2018 - new in reporting, what to look for” dated 03/29/2018, 1C experts talked about the features of preparing reports for the 1st quarter of 2018, including setting up premiums. See part of the video "Features of the preparation of" salary "reporting in" 1C: Salary and personnel management 8 "(rev. 3)". Read more - in 1C:ITS .

Hello, Dear visitors zup1c. In this article, we will talk about accrual of premiums in 1C ZUP 3. Let's analyze how the types of calculations for calculating the premium are set up, what are the features in the calculation and what new features of ZUP edition 3 are present, which will help you set up and calculate the premium as conveniently as possible. As part of this publication, we will analyze the following options for awards:

One-time bonus- a fixed amount and a one-time bonus of a fixed amount from hours worked;
Premium percentage (for the previous month) – we will consider three options for implementing the calculation of such a premium;
Percentage premium (previous quarter) – here we will consider a new interesting feature of 1C ZUP 3, which allows you to immediately determine the months for which the accrual occurs in the settings of the calculation type;

Also, I want to draw your attention to the fact that in a separate publication I considered the issue of calculating the annual (quarterly) premium in 1C ZUP 8.3 proportionate to hours worked:

Creation of awards through the initial setup of the program

✅

First of all, it should be noted that in 1C ZUP 3 the document Prize will be available if the log accruals there is at least one calculation type with an assignment Award for a separate document indicating the type of document Prize.

Only in this case does the document appear Prize. There is no special flag for the user to connect the bonus in the payroll settings.

However, it should be borne in mind that in 1C ZUP 3 there is an initial setting of the program (it starts when the program is just starting to work and the basic information and settings have not yet been filled in) and we can get some types of accruals with its help. You can read more about the basic settings for personnel records and payroll in the article.

In particular, in this initial setup there is a step to define accrual parameters monthly bonus.

We can determine whether a premium is charged or not. If charged, which one: a fixed amount or a percentage. It is also possible to specify the earnings of which month the premium is calculated. You can also specify income tax code. Based on these settings in the reference accruals appropriate accrual types will be created to calculate the monthly bonus.

In the next steps, we can define the settings for the accrual types that will be used to calculate quarterly bonuses.

There is also a step for setting up calculations Annual premium.

And a step to set up One-time premium.

One-time premium (fixed)

So let's look at the first option. One-time premium (fixed). On the tab Main we set this type of calculation Purpose of accrual: Prize, Accrual in progress: According to a separate document and automatically substituted Document type: Prize.

Now let's see the document Prize(Salary - Bonuses). Create a document Prize in order to accrue a one-time bonus. Choose the type of calculation in it: One-time premium (fixed), select an employee and fill in the bonus amount indicator. If there are many employees in the document and it is supposed to accrue the same amount to everyone, then you can fill in the indicator for all employees at once using the command Fill in indicators.

One-time bonus (from hours worked)

Calculating a premium with a fixed amount is a fairly simple case, so now let's look at a more interesting option. One-time bonus, which depends on the employee's hours worked, i.e. when a fixed amount is determined, but if the employee has not fully worked his month, then it is recalculated in proportion to the time worked.

This type of calculation also Purpose of accrual: Prize, but this accrual will be performed only if the value of the indicator is entered (props Accrual in progress). And check the box next to the indicator ( Amount of One-time Premium), upon entering which a premium will be charged, i.e. if this indicator is entered for the current month, then the premium will be calculated in the document.

This indicator is not predefined, so you will need to create it yourself. You can create an indicator, either in the editing window of the formula of a custom calculation type, or directly in the reference Payroll indicators(menu section Setting).

In the indicator settings, set the following values for the details

The purpose of the indicator is For an employee,
Indicator type Numerical
Set checkboxes Only in the month in which the value is entered (one-time use) and checkbox Entered at a time by the data entry document for payroll

These settings mean that the indicator will be entered for each employee separately, at a time for a certain month.

The indicator is entered for employees who need to accrue such a bonus on a monthly basis by a document Data for payroll. Thus, if we do not make it for the employee, then the bonus will not be considered accordingly.

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Step-by-step instruction for beginners:

Now consider the formula in the accrual type settings. The amount of the bonus is multiplied by the hours worked and divided by the norm of days. Thus, the bonus is calculated in proportion to the hours worked.

Now let's see how to enter information for calculating this premium. This information will be entered through the document journal Data for payroll (Salary - Payroll data). In this journal, click create and select the input form - Amount of one-time bonus. Through this form, we can set an employee any bonus.

For this form to appear in the document journal Data for payroll, it must be created in the section Setup - Source Data Entry Templates. You must enter a name and select the indicator that will be entered through this form.

To make it possible to enter an indicator for several employees at once in one document, on the tab Additionally you need to check the box The document uses multiple collaborators.

For January in the document Data for payroll made employee Ivanov a bonus in the amount of 5,000 rubles.

However, this employee did not fully work in January. Document Payroll and contributions for January, the employee's bonus was calculated in proportion to the hours worked. The employee worked 15 days, and his norm this month according to the schedule is 18 days.

At the same time, I want to note that we could set up this premium so that the calculation takes place in the document Prize, indicating that the accrual is performed: According to a separate document.

However, the first setting option, in which the premium is calculated in the document Payroll and contributions more preferable, since all information about absences is entered exactly at the time of filling out the document Payroll and contributions.

Percentage premium (for the current month)

Consider next view premium, which is charged as a percentage of earnings (from some calculation base).

There are several options here. First, we can calculate the bonus as a percentage of the current month's earnings. Let's look at the settings for this type of accrual.

Purpose of accrual: Prize. The calculation is carried out: Monthly, i.e. it will be necessary to assign this bonus to the employee in a planned manner by some kind of personnel document:

personnel transfer,
Appointment of planned accrual,
Change in wages
Change of planned charges.

You can read more about personnel records and assigning planned accruals to an employee in the article.

EstimatedBase is a predetermined indicator. It returns the values of accruals for those types of calculation that are listed on the tab Base calculation and at the same time these accruals are collected for a certain period. The list of accruals and the period for calculating the base is determined on the tab Base calculation. In our case, the calculation of the base will be performed for the current month.

Let's get back to the formula. EstimatedBase multiplied by Percent Premium. Indicator Percent Premium is not predefined, you need to create it yourself.

This indicator is entered for an employee and is used: In all months after entering the value (permanent use) . Thus, this bonus is assigned to the employee by one of the personnel documents, which indicates this Premium percentage, and it will remain in effect until the user either terminates this bonus in a planned manner, or until he introduces another personnel document, where the percentage will change.

The next step is to assign this bonus in a planned manner to an employee. To do this, we can use the document from the journal Changes in employee pay. There are a number of documents with which you can assign or change some planned charges. In this case, the document Change in wages. From a certain date, employee Sidorov was assigned Percentage premium (for the current month) and the premium percentage is 10%.

This accrual will be automatically calculated when filling in the employee in the document Payroll and contributions .

This type of premium was calculated from accrual Payment by hourly rate employee this month. If the user manually corrects his payment according to the hourly rate, then the premium will be recalculated accordingly.

Premium percentage (for the previous month)

The next type is a premium, which is also charged as a percentage, but for the previous month, i.e. will be taken as the calculation base for the accrual of the previous month. There are several options for calculating such a premium.

Calculation in the premium for the previous month in the Bonus document

The first option is the calculation in the document Prize, i.e. in the form of calculation, we set the purpose of the accrual: Prize, indicate that the Accrual is performed: According to a separate document and the Document View appears automatically: Prize.

The formula is the same as in the case of the calculation for the current month. The difference is that on the tab Base calculation set as a period Previous month.

Further document Prize we accrue this bonus to employee Sidorov for January 2018. In December, this employee had a salary of 50,400 rubles. Accordingly, the accrual of bonuses will be based on this salary.

The bonus percentage was automatically raised only because this employee still has a planned monthly bonus calculation (for the current month), for which this percentage has already been set. If he were not there, then the graph Percent Premium remained unfilled. And in order for the amount of the premium to be calculated, the user would need to put down the percentage on his own, i.e. enter manually or, if there are several employees and they have the same bonus percentage, then enter it through the command Fill in indicators .

This option for accruing a bonus is suitable if the bonus is not accrued constantly, but sometimes to some employees. If in an organization such an accrual occurs from month to month, then enter the document each time Prize is not very convenient, so it is recommended to do this calculation of the premium a little differently.

Calculation of the bonus for the previous month in the document Payroll and contributions

This type of accrual must be assigned in a planned manner. From January, employee Sidorov will be assigned Premium percentage (for the previous month), and we will cancel the Bonus for the current month.

Let's pass the document. Let's calculate the salary for January to this employee.

The premium will be calculated based on the hourly rate of the previous month. The settlement base is 50,400 rubles, which were accrued in December 2017.

Calculation of the bonus for the previous month in the document Calculation of salaries and contributions (monthly entry of interest)

In ZUP 3.1 there is another option, which is basically similar to the first one, but the difference is that the calculation will not take place in the document Prize, and in the document Payroll and contributions. At the same time, we pay this percentage monthly with a document Data for payroll i.e., if we do not enter it, then the calculation for the employee will not occur.

This type of bonus will be accrued only if for the employee for the current month the indicator Bonus Percentage For the Previous Month is entered (this is an arbitrary indicator that needs to be created, it is entered monthly, personally for each employee).

The calculation base is also taken for the previous month.

Now we need to enter this percentage for the employee who needs to accrue this bonus in the current month. We enter it through the document Data for payroll. For employee Sidorov for January 2018, the bonus percentage for the previous month was paid - 5%.

Then in the document Payroll and contributions This type of premium will be charged as a separate line.

In this way, Premium percentage (for the previous month) will be calculated only if we add this percentage to the employee in the document Data for payroll. This option is suitable if this type of premium is accrued inconsistently.

Premium percentage (for the previous quarter)

Calculation in the document Award

Now consider the premium accrued for the previous quarter. The easiest way to set up this accrual is as follows. We indicate the purpose of the accrual: Prize, the calculation is performed: According to a separate document. The formula for the calculation will be the same as for the previous month. The peculiarity is that on the tab Base calculation indicated base calculation period Previous month.

Let's see how this charge is calculated. Submitting a document Prize.

Choose the type of award Premium percentage (for the previous quarter). The period for which the premium is calculated is automatically loaded. We select the employee for whom it is necessary to calculate this type of accrual and manually substitute the bonus percentage.

Calculation of the premium for the quarter in the listed months

IN 1C ZUP 3 it is possible to improve this calculation of the premium if it is assumed that it is planned to be accrued every quarter, i.e. we know in advance in which months it will be accrued.

In the settings of this type of calculation, we indicate that the premium should charge in the months listed and note which ones. If we need to accrue a bonus based on the results of each quarter, then we indicate the months of January, April, July and October. The bonus will be accrued only in the months specified in the document Payroll and contributions. Tab Base calculation- specify the calculation period previous quarter.

It is necessary to assign this type of accrual to an employee in a planned manner, for example, by a document Change in wages. Let's add a new charge. In our case, this is .

Let's check this calculation. Let's create a document Payroll and contributions for January and fill in for this employee.

Premium percentage (for the previous quarter) in the months listed the employee was charged. This type of accrual will appear only in the listed months (January, April, July, October). If we try to fill out the document for February 2018, then it will only calculate the hourly rate.

Premium percentage (for the previous year)

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Analysis of 15 accounting life hacks in 1s zup 3.1:

✅ CHECK LIST for checking payroll in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll in 1C ZUP 3.1
Step by step instructions for beginners:

Another accrual, which we will talk about in this article, is premium for the previous year.

I think it makes no sense to accrue this type of premium on a planned basis, although you can do this by specifying only a certain month in the settings of the calculation type. As a rule, to calculate such a premium, the input method through the document is used. Prize. Therefore, in the settings for this type of accrual, you should specify - According to a separate document.

On the tab Base calculation you need to select the period for calculating the base - Prior year.

Calculate this premium in the document Prize. Choose the type of award: Premium percentage (for the previous year). The calculation period will be loaded automatically. We indicate the employee and put down the required bonus percentage.

Additional options for setting the premium in 1C ZUP 3

IN 1 ZUP 3 you can quite flexibly configure the base calculation period, which is included in Settlement base .

On the tab Base calculation there is a switch: Several previous months. If desired, you can set the duration of the base period for any number of months, and we can also do base period shift. Under Base period shift there is a comment that helps to determine exactly which months will be taken into account for the calculation of the base for calculating the bonus.

For example, if you set base period shift 2 months and base period length 2 months, this means that when calculating this type of calculation in April, the calculation base will be calculated for January - February.

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In this article, 1C experts talk about setting up in "1C: Payroll and HR 8" Rev. 3 types of calculation of bonuses - codes for types of personal income tax and income categories in the case of paying a monthly bonus, a one-time bonus and an anniversary bonus (paid out of profits company) for correct reflection in personal income tax reporting.

Income codes for premium accounting

Order No. ММВ-7-11/ dated November 22, 2016 [email protected] The Federal Tax Service of Russia approved income codes: 2002 and 2003 to account for premiums.

The need to divide the premium into incomes with the code 2002 and 2003 raises the question of what is meant by the word "premium".

From the point of view of the Labor Code (Article 129), a bonus is one of the types of incentive payments for wages. Article 135 of the Labor Code of the Russian Federation, which regulates the setting of wages, states that bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Article 191 of the Labor Code of the Russian Federation lists the bonus as one of the incentives for work. There are no other references to the word “bonus” in the Labor Code, and, therefore, all bonuses assigned in accordance with the Labor Code of the Russian Federation are related to wages.

So, the order of the Federal Tax Service of Russia divided all premiums into premiums with the code:

2002 - the amount of bonuses paid for production results and other similar indicators provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements (paid not at the expense of the organization's profits, not at the expense of special-purpose funds or targeted income) ;
2003 - amounts of remuneration paid out of the organization's profits, special purpose funds or earmarked revenues.

It is understood that rewards paid out of profits are not assigned for labor achievements, but are timed to coincide with anniversaries and holidays, encourage sports or other creative successes. If local regulations governing such remuneration do not use the word "premium", then such payments are treated as income with code 4800.

In a letter dated 07.08.2017 No. SA-4-11 / [email protected] The Federal Tax Service of Russia clarified that remuneration with income code 2002 includes bonuses related to wages:

bonuses paid: according to the results of work for the month, quarter, year;
one-time bonuses for a particularly important task;
awards in connection with the award of honorary titles, with the awarding of state and departmental awards;
remuneration (bonuses) for achieving production results;
bonuses paid by budgetary institutions;
other similar awards.

However, Ruling of the Supreme Court of the Russian Federation dated April 16, 2015 No. GK15-2718 allocates bonuses depending on the frequency and establishes that bonuses related directly to wages should be paid in the same way as wages. The date of actual receipt of income on such premiums should be considered as the last day of the month for which this premium is accrued. Thus, the Supreme Court clarified how to qualify performance bonuses (code 2002) that have a monthly frequency.

Letter of the Ministry of Finance of Russia dated September 29, 2017 No. 03-04-07 / 63400 answers the question about the date of actual receipt of income from production bonuses (also with the code 2002) but with a different frequency: one-time, quarterly, annual. For them, the date of actual receipt of income is set on the day when the money was withdrawn from the cash desk or transferred from the company's current account to the employee's card.

How to set up the types of bonus calculation in "1C: ZUP 8" ed. 3

Salary;
;
Other income.

For accrual with income category Salary as Dates of actual receipt of income the 6-NDFL report sets the last day of the month for which this accrual was made.

For other charges Date of actual receipt of income in the 6-NDFL report, this is the day of the actual payment of income to the employee.

Salary;
Other income from employment.

If Type of income for personal income tax not Compliant with wages(flag not set) then the following categories are available for selection:

Other income from employment;
Other income.