On what basis and how are bonuses calculated to employees? Who determines the amount of monetary reward? What can be the size of an employee's bonus Bonus in the amount of a percentage of revenue

The system of paying bonuses to employees is established in each organization individually. The company independently determines the bonus periods and the amount of payments. The monetary incentive is based on the salary amount, which raises the question of how to calculate the salary bonus?

Basis for calculation

Prize - this is an additional monetary remuneration for an employee, established at the request of the employer. Usually assigned for good performance, achieving results, fulfilling plans, etc. The amount of the bonus is established in the employment contract and local regulations of the organization in the form of a fixed amount or a percentage of wages. To calculate the bonus payment the following are used:

contract of employment;
internal collective agreement;
order of remuneration in form T-11 for one employee or T-11a for a group, department, etc.

The bonus is accrued at the following time intervals: month, quarter, year, one-time payment associated with an event or achievement of a certain result.

Calculation of bonus from salary

The employment contract specifies the percentage of bonus payment. Sometimes a percentage is replaced by a coefficient. The calculation is carried out in the following way:

The salary amount is multiplied by the bonus percentage.
If coefficients are established related to the location, complexity of the work, or the position of the employee, they must be multiplied by the resulting amount. The percentage of the employee's time worked per month can also be taken into account.
From the final result, 13% of personal income tax is calculated or 30% for non-residents of the Russian Federation. The employer pays contributions to the Pension Fund.

An example of calculating bonuses for employees:

25000 (salary) * 30% (bonus percentage) = 7500;

7500 * 13% = 975;

7500 – 975 = 6525.

The example presented is the simplest calculation of remuneration. The enterprise may use additional indicators reflected in internal documents:

target purpose of bonuses;
accounting of time worked;
payment periods;
conditions for deprivation of remuneration as a result of identified violations;
the procedure for calculating bonuses during periods of salary changes.

How is the quarterly bonus calculated?

Quarterly remuneration is paid based on successful performance over a three-month period. Such payment is set at the discretion of the employer and may be mandatory or accrued only after completing the assigned tasks.

When answering the question of how to calculate the quarterly premium, it is worth noting the similarity of the formula with monthly calculations. You need to add up all the salaries received over three months. This does not take into account premiums and coefficients. The amount received is multiplied by the bonus percentage. Then personal income tax is deducted. This amount also makes contributions to the Pension Fund of the Russian Federation.

The calculation of quarterly bonuses for actual time worked is often used. This is due to the employee’s temporary disability or absence from work for other reasons. When calculating hours worked, periods of annual leave are not taken into account. The calculation occurs in the manner indicated above. The amount of remuneration received is multiplied by the actual work time. It is calculated separately as the ratio of days of absence and presence at work in the quarter.

An additional payment for the year is considered in a similar way. Salaries paid over 12 months are taken into account.

The law establishes a list of persons to whom additional remuneration is not accrued. These include:

employees on maternity leave;
employees subject to disciplinary action;
employees temporarily suspended from performing duties.

Calculation coefficients

If only the salary amount and a percentage of it are used to calculate additional remuneration, then the additional payment is practically fixed. Its size does not change depending on the number of working days in a month, the implementation of plans, etc. The size of the payment is affected by changes in the salary itself. Such a change is taken into account depending on the general calculation rule recorded in the internal document of the organization. There are several accounting options:

from the first day of the calculation period;
from the period following the salary increase;
ratio of the number of days in periods with different salaries. It is necessary to calculate a coefficient that will take into account such a ratio.

When remuneration is calculated based on hours worked, the percentage of the salary will be multiplied by the ratio of the total period of work for the month, quarter or year. If there is a regional coefficient, the size of the bonus must be multiplied by this indicator. Its value depends on working conditions in a particular territory, the increase in the complexity of work during certain periods of the year, etc.

Calculation of payments for different payment terms

Depending on the conditions and sphere of work, wages have their own calculation features. A fixed salary is not established at every enterprise. As a result, bonuses are calculated in different ways:

Payment at a rate per hour of work. The number of working hours is multiplied by the tariff. The percentage of bonus and personal income tax is calculated from the result obtained. If there are premiums and odds, the premium amount is multiplied by the corresponding rates.
Salary based on production. Before calculating bonuses, the amount of production is calculated, and then it is multiplied by interest and personal income tax.
Fixed bonus. The amount of additional payment is specified in the employment agreement. Its size varies only depending on regional coefficients.

Receiving a bonus is possible not only as an employee. Thus, when investing funds, a risk premium is calculated. It represents additional profit that arises when the risk of a transaction increases.

The formula for calculating the risk premium is the product of the cost of a stock instrument and the current premium level for it. The premium level is expressed as a fraction.

Bonus payments are widely used by employers to stimulate employees to be more productive. Often the bonus is a significant component of the salary. Therefore, company accountants must know the procedure for calculating bonuses of various types and the specifics of issuing each of them.

Award nomination procedure

A bonus is understood as a material incentive for employees for certain merits in the context of production activities. Often, a bonus is awarded based on high performance indicators, but there are also frequent cases when additional payments are given based on special outstanding merits.

Features of the calculation and procedure for issuing bonus funds must be regulated by one of the following local regulatory documents:
Regulations.
Any other documentation regulating production activities and employee labor. For example, with the subject.

Having a bonus at an enterprise is not a prerequisite for working. Therefore, such a decision refers to the personal initiative of the head of the enterprise.

After a corresponding positive decision by the head of the company, the accountant calculates the bonuses due to employees. In this case, the accountant can base it on the amount of salary, actual time worked, or determine quarterly or annual bonuses in a fixed amount.

Thus, the bonus is calculated according to a specific method chosen by the enterprise, and is issued as a lump sum with wages. If subordinates’ salaries are accrued on the cards, then the bonus is also accrued on the cards. If this procedure is carried out through the company’s cash desk, then the bonus is also subject to such issuance.

It is important to note that a bonus, as part of a salary (with the exception of incentive payments for outstanding achievements in science or material congratulations on a certain date), is also subject to income tax for an individual. This means that in the end the subject will receive in hand the amount of his premium minus thirteen percent of personal income tax.

The basic principles for determining the amount of the premium are as follows:

The amount of bonus payment in its calculation is often based on a specific rate. The manager and accountant agree in advance on a fixed amount or a certain percentage of the salary, as well as the frequency of payment.
The calculation of bonuses associated with a specific time period (for example, an annual bonus) is usually based on the actual time worked.

Options for calculating and calculating bonuses

The most common question regarding the assignment of bonuses is the question of how to calculate the bonus. Contrary to popular belief, the salary bonus is calculated not only by multiplying a fixed percentage by the amount of the subject’s official earnings. For a complete and legitimate calculation of the salary bonus, it is also necessary to fix the following aspects in the Regulations on Bonuses:

Since calculating a salary bonus is the most common procedure for additional payments, the accountant must be deeply informed about the procedure for calculating it. In particular:

The salary amount is multiplied by the bonus percentage established in one of the company’s regulatory documents. The calculation base is taken as the monthly salary if the bonus is monthly, as well as the salary for three or six months if the accrual is quarterly or annual, respectively.
The amount received represents the direct amount of the bonus payment. The subject's salary is added to it.
In the case when the use of coefficients is valid for a specific territory of the Russian Federation (in particular, for the regions of the Far North and territories equated to them), the resulting amount is also multiplied by the considered coefficient.
Based on the fact of calculations, the entire amount is deducted from the employee’s income tax, that is, personal income tax in the amount of 13%.

If the employee is not a resident of Russia, the amount of personal income tax increases to 30%.

For example, employee Matveev A.A. has a salary of 30,000 rubles. per month. Lives in the city of Chelyabinsk, where the regional coefficient is 14%. The Regulations on bonuses at his enterprise state that the bonus percentage of the salary is 25%. This month, Matveev also received an advance in the amount of 10,000 rubles.

Calculations of the bonus and the total amount actually received by the employee will look like this:

The size of the bonus is determined: 30,000 * 25% = 7,500 rubles.
The subject's total earnings will be: 30,000 + 7500 = 37,500 rubles.
Then the amount is multiplied by the regional coefficient: 37,500 + 14% = 42,750 rubles.
Personal income tax is calculated: 42.750 * 13% = 5557.5 rubles.
Thus, the final salary issued together with the bonus to the subject will be: 42,750 – 5557.5 – 10,000 = 27,192.5 rubles.

Also common is the question of how to calculate bonuses for actual time worked.

When an employee has not worked the full time of the reporting period, the accountant needs to correctly calculate the amount of payment. That is, a choice arises between calculating the premium for the entire reporting period or calculating the payment not in full.

So, the first option is convenient for such cases:

the procedure for calculating bonus amounts in the company is based on annual indicators;
The settlement period and bonus period are identical.

Partial calculation of the premium is valid for the following situations:

the pay and bonus periods are the same, but the actual time worked is not taken into account;
The billing and bonus periods differ only partially.

For example, employee Gorbatenko Yu.V. goes on vacation from 04/16/2018 to 04/26/2018. For the reporting period (2017) Gorbatenko:

was on a business trip – 6 days;
took annual leave - 10 days;
I issued a certificate of temporary incapacity for work for 7 days.

Gorbatenko also received the following payments:

salary for the year in the amount of 256,000 rubles;
the bonus payment for the previous period was accrued in the amount of 20,000 rubles. in March;
the bonus payment for the reporting period without taking into account the actual time worked will be 28,000 rubles.

It is necessary to calculate what the bonus amount will be, taking into account the actual time worked. So: the number of days worked in 2017 is 247. Based on the conditions of Gorbatenko’s situation, his actually worked days will be: 247 – (6 + 10 + 7) = 224 days.

Hence, the premium will be: 28,000 / 247 * 224 = 25,392.71 rubles.

Coefficients used when calculating bonuses

When an enterprise's bonus depends on a certain amount (salary or some portion of the salary), the volume of bonus payments is considered fixed. The amount of such accruals will not depend on the procedure for depriving the bonus or the actual time worked. The size of the bonus can only change based on adjustments in the salary amount. This procedure is taken into account in one of the following options:

from the beginning of the reporting period for which payments are calculated;
from the beginning of the period following the period in which the salary was adjusted;
taking into account the ratio of the number of days in the period in which salary adjustments were made relative to the amount of each individual earnings.

When applying the latter method, it is necessary to use coefficients that take into account the ratio of the number of days. So, if the bonus assumes dependence on the time actually worked, then in the case of an incomplete period worked or during overtime, it is necessary to use a coefficient that will correct these discrepancies. Similar coefficients are calculated at each enterprise, based on the characteristics of the production process.

There are also regional coefficients, which are set by local authorities, and which must also be taken into account when calculating the premium, if any. Therefore, the procedure for calculating the premium may vary in terms of the value of increasing coefficients for different regions of the Russian Federation.

Features of calculating bonuses for the year

Payment of a bonus amount based on annual output is the initiative of the manager of a division or the enterprise as a whole, if the company is small.

HR employees send data to the head of the company about the time worked by subordinates, about all violations and about the level of fulfillment of planned indicators.

Upon analysis of the proposed information, the manager publishes an order in the form T-11 (for one subject) or T-11a (for a group of subjects). This order is signed by the persons to whom the bonus is assigned, after which the paper is sent to the accounting department.

To calculate the amount of a particular employee’s bonus for the year, it is necessary to add up the person’s entire annual income, without taking into account increasing factors, if any. The result obtained is then multiplied by the bonus percentage.

In particular, the calculation formula is:

The employee 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 manager, but also a representative of the workforce participates in the development of bonus regulations.

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

Everything else The work on accrual and registration is performed by the personnel department and accounting department of the enterprise.

Rules and payment procedure

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

Rewarding an employee of an enterprise with a monetary payment and a sample order for bonuses for an employee.

If the bonus amount is determined as a percentage, then the accountant multiplies the salary by the corresponding percentage specified 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 where the bonus is a fixed amount, then 13% is immediately calculated from it, that is, income tax (we talked about the peculiarities of taxation of funds allocated for bonuses to employees). The remaining amount will be paid to the employee.

Read more about how to process and record the payment of one-time bonuses.

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

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

incentive bonuses;
incentive bonuses.

Incentive payments

Incentive bonuses are paid to employees most often for good work during the year, length of service, or dedicated to holidays and special occasions (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 method.

Let's look at the step-by-step instructions, using the example of bonuses for a special date:

Incentive bonuses most often have a fixed amount of monetary compensation, and are paid to employees regardless of their position.

Incentive rewards

Incentive bonuses are most often awarded for excellent work done, production above the norm, or delivery of work within a certain time frame. Let's look at step-by-step instructions for calculating an incentive bonus, using the example of bonuses for exceeding the plan:

The head of a structural unit writes a memorandum indicating the fact that a certain employee has exceeded the plan.
The head reviews the note and issues an order.
The order is signed by the manager, the employee being awarded and stamped.
Then the document is sent to the accounting department, where bonuses are calculated.
A one-time bonus is paid.
The fact of bonus payment is recorded in the work book.

Important! I would also like to note the fact that bonus conditions 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 bonuses begins with a memorandum or template documents, which are called submissions for bonuses. The main information reflected in this note is:

An example of a document in the photo below:

Today, the remuneration system increasingly includes employees, thereby stimulating their work to increase the profitability of the enterprise. But for this, an important factor remains the correct execution of it. After all, only then the manager has a chance to achieve economic growth of his enterprise.

Employee bonus:

A salary bonus is a great way to encourage 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 rewards can give a positive result.

contract of employment;
internal collective agreement;
order of remuneration in form T-11 for one employee or T-11a for a group, department, etc.

The bonus is accrued at the following time intervals: month, quarter, year, one-time payment associated with an event or achievement of a certain result.

Calculation of bonus from salary

The employment contract specifies the percentage of bonus payment. Sometimes a percentage is replaced by a coefficient. The calculation is carried out in the following way:

The salary amount is multiplied by the bonus percentage.
If coefficients are established related to the location, complexity of the work, or the position of the employee, they must be multiplied by the resulting amount. The percentage of the employee's time worked per month can also be taken into account.
From the final result, 13% of personal income tax is calculated or 30% for non-residents of the Russian Federation. The employer pays contributions to the Pension Fund.

An example of calculating bonuses for employees:

25000 (salary) * 30% (bonus percentage) = 7500;

7500 * 13% = 975;

7500 – 975 = 6525.

The example presented is the simplest calculation of remuneration. The enterprise may use additional indicators reflected in internal documents:

target purpose of bonuses;
accounting of time worked;
payment periods;
conditions for deprivation of remuneration as a result of identified violations;
the procedure for calculating bonuses during periods of salary changes.

How is the quarterly bonus calculated?

An additional payment for the year is considered in a similar way. Salaries paid over 12 months are taken into account.

The law establishes a list of persons to whom additional remuneration is not accrued. These include:

employees on maternity leave;
employees subject to disciplinary action;
employees temporarily suspended from performing duties.

Calculation coefficients

from the first day of the calculation period;
from the period following the salary increase;
ratio of the number of days in periods with different salaries. It is necessary to calculate a coefficient that will take into account such a ratio.

Calculation of payments for different payment terms

Payment at a rate per hour of work. The number of working hours is multiplied by the tariff. The percentage of bonus and personal income tax is calculated from the result obtained. If there are premiums and odds, the premium amount is multiplied by the corresponding rates.
Salary based on production. Before calculating bonuses, the amount of production is calculated, and then it is multiplied by interest and personal income tax.
Fixed bonus. The amount of additional payment is specified in the employment agreement. Its size varies only depending on regional coefficients.

Receiving a bonus is possible not only as an employee. Thus, when investing funds, a risk premium is calculated. It represents additional profit that arises when the risk of a transaction increases.

True, there may be dissatisfied people (from among the consumers of these incentives). They say the sums are meager, they don’t pay anything for your birthday.

This can be avoided by inviting the team to the discussion and translating the joint result into a collective agreement.

Or better yet, in a separate application to it.

Who calculates incentive payments to employees? Such a worthy official is chief accountant or simply accountant

. He must know the procedure for calculating and calculating incentive payments, and know the formulas for calculating them, which will be discussed below. Attention!

Afterwards, the accountant is obliged to withhold and pay tax payments to the budget before paying incentive payments.

We talked about the peculiarities of taxation of funds allocated for bonuses to employees.

However, this issue is not the subject of this article. An assistant accountant in matters of calculating incentive payments often acts as company personnel worker

. He, as a rule, is better acquainted with the primary sources, which contain the procedure and methods for calculating incentive payments (which include the corresponding internal agreement, as well as the collective agreement).

What is the maximum and minimum indicator?

Dedicated to the issue of the amount of incentive payments to workers (hereinafter referred to as the Labor Code of the Russian Federation).

Moreover, if the previous edition of this article did not provide for restrictions on the amount of bonus payments and left this issue to the employer, then in this edition such a democratic approach applies only to non-state structures.

In short, the above article of the Labor Code of the Russian Federation states that the structure of incentives for public sector workers is subject to establishment:

Companies financed from the budget establish the types and amounts of incentive payments based on the rates provided for by the Unified Tariff Schedule, within the limits of allocated budget allocations. Thus, on the one hand, for public sector workers, the maximum bonus amount is also not established. But on the other hand, it is clear that the natural limiter for rewards and material incentives is the budget,

which is known to be “not rubber”.

There are no reservations regarding the minimum limit of incentive payments in the legislation of the Russian Federation. Article 133 of the Labor Code of the Russian Federation stipulates the minimum wage, but it is immediately stipulated that incentive payments are not included in it.

Principles by which size is determined

Here we are talking about the principles that apply when determining the amount of incentive payments. There are two main principles here.

Firstly, the amount of the incentive payment is usually set as a fixed figure (for example, equal to the rate), or as a predetermined percentage of the worker’s regular rate.
Secondly, if we talk about the amount of incentives for an employee for a labor feat within a specific time period (quarter, year), then it is customary to take into account the time he actually worked.
There is some justice in this, which manifests itself in the fact that a worker who has worked for a year without absences should receive more encouragement than one who was absent from work part of the time.

Formula and its decoding

So, how is the amount of incentive payments to employees calculated? We can talk about two formulas for calculating bonuses:

Formula 1, for incentives in a fixed amount equal to salary for a certain period of time - P = Z / KO x CF, Where:

P – bonus;
Z – worker’s salary;

Formula 2, for incentives as a percentage of salary, for a certain period of time - P = Z x RP / 100 / KO x CF, Where:

P – bonus;
Z – worker’s salary;
RP – the amount of incentive in the form of a set percentage of the salary;
KO – total number of working days in the period;
CF – actual number of days worked in the period.

Examples

Now it's time to apply the formulas for calculating incentives using specific examples.

Let's try formula 1 on the following plot:

The worker Vaskin has a salary of 25 thousand rubles. Based on the results of his successful work, he is entitled to the same salary. It is clear that if he worked all the days, then he should be awarded 25 thousand.

But we will take a complicated version, when the total number of working days in the quarter is 64, and Vaskin worked only 57 of them. The reason for his seven-day absence from work was rainy and inclement weather, about which Vaskin was in severe despondency and melancholy, due to which , did not consider it necessary to bother going to work.

We get:

25,000 / 64 x 57 = 22,265.62 rubles.

Now, let’s try formula 2 on the same plot, setting the worker Vaskin a quarterly incentive in the amount of 30% of the salary for successful work:

25,000 x 30 / 100 / 64 x 57 = 6,679.68 rubles.

Let's make it more difficult again. Let our Vaskin, a worker in the regions of the Far North, where there is a regional coefficient of 15%.

Reference! According to Article 316 of the Labor Code of the Russian Federation, for companies located in the regions of the Far North and in localities equivalent to them, a regional coefficient for monthly earnings has been established.

Article 316. Regional coefficient for wages

The size of the regional coefficient and the procedure for its application for calculating wages of employees of organizations located in the regions of the Far North and equivalent areas are established by the Government of the Russian Federation.

State authorities of the constituent entities of the Russian Federation and local self-government bodies have the right, at the expense of funds from the budgets of the constituent entities of the Russian Federation and the budgets of municipalities, respectively, to establish higher amounts of regional coefficients for state bodies of the constituent entities of the Russian Federation, state institutions of the constituent entities of the Russian Federation, local government bodies, and municipal institutions.

A regulatory legal act of a constituent entity of the Russian Federation may establish a limit on the increase in the regional coefficient established by the municipalities included in the constituent entity of the Russian Federation.

The amounts of these expenses relate to labor costs in full.

The essence of this coefficient is that it is a delta of the increase in monthly earnings for work in difficult climatic circumstances.

This increasing coefficient is calculated by a specific employer, in accordance with the provisions of the employment contract, and, consequently, for incentives.

We also take into account that quarterly incentives are usually issued in the calendar month following the quarter, along with the monthly rate.

At the same time, the specified coefficient is calculated for both wages and incentives.

We calculate what kind of monthly salary and incentive payment Vaskin will receive, taking into account the regional coefficient of 15%:

(25,000 + 6,679.68) x 1.15 = 36,431.63 rubles.

It should be noted that the above formulas are fundamental and may vary depending on specific factual circumstances.

Settle this issue with the company’s internal documents, and this will help you properly stimulate the team and encourage them to perform great feats of labor, which will become a good prerequisite for business development.