What types of awards are there?
There are two main groups of rewards.
Labor bonus . A one-time bonus may be given for introducing new technology or performing one-time work that is not part of daily duties.
Often, the employer introduces rewards for exceeding the production or sales plan. The bonus is an agreed percentage of the salary; it is paid not once, but monthly.
Social bonus . This type of bonus is not related to work achievements. The remuneration is paid one-time for any reason. For example, February 23, March 8, New Year, birthday and so on.
Payroll and bonus calculation in 1C
The actual date of receipt of wages and bonuses is the last day of the month, for example, May 31, 2022. The premium is calculated separately, not in the system; the accrual itself is documented in the appropriate document for a period of 1 month. Remuneration can be calculated either together with wages or as a separate document.
In the same menu, click on the “All accruals” section and on the “Create” button select “Salary accrual”.
In the form that opens, indicate the name of the enterprise and the month of calculation. Next, click the “Fill” button to display a list of all employees. Click the “Accrue” button.
As an example, let’s look at payroll accounting for one employee who has undergone a personnel transfer.
To do this, click the “Add” button and select the desired person. The accrual line will reflect the total salary amount. When you click on it, details will open: salary 35,000 rubles. and ERP 10,000 rub.
By clicking on the “Payslip” hyperlink, a document of the same name will open, which will also provide details of wages, allowances and personal income tax.
Thus, if an enterprise has established a regular bonus in constant numerical terms for an employee, then it will be entered automatically when calculating wages. If the amounts differ, they will need to be entered manually in the accrual document.
Also, if you click on the amounts of personal income tax and insurance contributions in the tabular section, you will see details of which types of payments are calculated for which amounts.
By clicking the “Post and close” button, the operation will be reflected in the accounting and tax registers.
In this way, in the 1C Accounting 8.3 program you can calculate the monthly bonus.
Where to find out about awards
A bonus is not a salary, and the employer is not obliged to pay it monthly. When hiring an employee, he is introduced to the Labor Regulations and other local acts, including the provisions on bonuses or the collective agreement, which spells out the procedure for bonuses (Article 68 of the Labor Code of the Russian Federation).
The provision must describe all one-time and monthly bonuses that the employee may qualify for. And most importantly, the employee must understand what needs to be done to receive the bonus.
Features of bonus payment terms
The Labor Code of the Russian Federation establishes restrictions on payment terms:
- salaries (and, accordingly, advances on them) and vacation pay (Article 136);
- calculation upon dismissal (Article 140).
There is no mention of bonuses in connection with payment terms in the Labor Code of the Russian Federation. However, the bonus, which is part of the salary, may be paid at a frequency that differs from the frequency of salary payment. In this regard, the Ministry of Labor of Russia, in information dated September 21, 2016, posted on its website, recommends indicating in the local regulatory act on bonuses not only the month of accrual of the bonus, but also the month or specific date of its payment. If only the month of payment is indicated, this will mean that bonuses must be paid no later than the 15th day of the specified month.
If the regulatory document does not indicate the month of payment of the bonus, but there is an indication of the timing of its accrual, then the bonus must be paid before the 15th day of the month following the month the bonus was calculated (letter of the Ministry of Labor of Russia dated August 23, 2016 No. 14-1/B-800).
Is it necessary to draw up a bonus clause or a collective agreement?
Nobody bothers you to pay a bonus without a collective agreement or Regulations. But the employer is at risk. Art. 252 of the Tax Code of the Russian Federation establishes that all expenses, including bonuses, must be documented, in which case they can be accepted to reduce the income tax base.
When checking, a Federal Tax Service employee may not agree to include the bonus as an expense if he does not see it either in the labor agreement, in the collective agreement, or in the Regulations on Bonuses.
Therefore, write down the bonus procedure and amount of remuneration in one of three documents.
- Employment contract - if you fix the bonus in this document, you will be obliged to pay it, otherwise the employee has the right to go to court. The size and order of bonuses can be changed only by mutual agreement.
- A collective agreement is a multilateral agreement and is even more difficult to change.
- The bonus clause is signed by the employer, so it is easy to make changes to it.
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Setting a bonus for an employee
As mentioned above, the regular bonus is registered in the organization’s VLA. Therefore, it is installed for new employees at the time of hiring when creating an order.
To do this, in the “Salaries and Personnel” menu, select “Personnel Documents” and use the “Create” button to open the “Hiring” form.
Here you need to indicate the name of the company or department where the employee is being hired. Then select a position and employee. Determine the type of employment, for example, the main place of work.
Then indicate the salary in tabular form. Using the “Add” button, select the EPR and its size.
If previously this remuneration was not accrued to anyone at the enterprise, but was introduced on the current date, then it is necessary to make changes to employment contracts with employees, create an order for personnel transfer (change) with all the ensuing document flow.
In the program, for example, we will create a personnel transfer for an employee and set him the specified bonus. To do this, in the “Salaries and Personnel” menu, select the “Personnel Documents” section and click on the “Create” button and select “Personnel Transfer”.
In the window that opens, select the desired employee and check the box next to “Change accruals.”
Clicking the “Add” button will open a directory of charges. You need to select the EPR and click the “Select” button. In tabular form, indicate the amount of the allowance, suppose 10,000 rubles.
After filling out all the fields, click on the “File and close” button.
Now, when paying wages, the bonus will also be indicated.
How to make a bonus payment
Formalize a one-time incentive with an order for the payment of a one-time bonus. The order can be drawn up in free form or you can use the standardized forms T-11 to encourage one employee or T-11A to encourage a group. In your order please indicate:
- Full name, position and department of the employee being awarded;
- the reason for the promotion;
- type - in our case, premium;
- amount - in numbers and words.
The employee must read the order and sign it.
Calculation of the annual bonus in the program
Similarly, you should check whether the program has such a type of incentive as an annual bonus. In the “Salary and Personnel” menu, in the “Directories and Settings” section, select “Salary Settings” and click “Accruals”.
Press the “Create” button to enter the name “Annual Bonus”, code “GPR”, and fill out the remaining fields in the same way.
The personal income tax code can be specified as 2000 or depending on the type of bonus. Don’t forget to check the box indicating that the regional coefficient and the northern supplement are calculated.
Let us remind you that choosing a method of accounting for wages makes sense only if the annual bonus is set for a certain circle of people, for example, only for sales employees. Because in this case the bonus amount will “fall” exclusively on the 44th account. Or rather, to the account that was originally indicated in the Employees directory.
After filling out all the fields, the document should be recorded and closed by clicking the button of the same name.
Now let's look at how the annual bonus is calculated and what transactions are generated in the program.
What revenue codes are used?
Employees may require their employer to create a 2-NDFL certificate at any time. It is required to solve numerous problems, for example, when applying for a loan or receiving other services. This document contains information about all cash receipts of the employee, indicating their code. Therefore, the question arises, what is the income code for one-time bonuses. The main such codes include:
- Code 2002. It is used if a company employee is paid bonuses for various achievements at the place of work. They may be provided for by legal requirements, the content of an employment contract or a collective agreement. This code is used when paying bonuses based on the results of a month, quarter or year, as well as when transferring money for completing important tasks or for unique production achievements.
- Code 2003. It is used if remuneration is transferred from company income or through the use of special purpose money. This code is relevant if the company's target money is used. Typically, this code is used if a bonus is paid for various festive events or anniversaries. Often such payments act as financial motivation for employees. They are not related to the performance of official duties of employees.
- Code 2000. Used in a situation where a bonus is awarded for long service.
Using such codes in the 2-NDFL certificate, you can understand exactly what funds were received by the employee at one time or another. The same code is used to mark a one-time production bonus in 6-NDFL. The company's accountant must competently approach the filling out of these documents, since he is responsible for any errors or violations identified.
6.Annual bonus in 1C
Also, similar to the monthly one, you should open the “Payroll” form. Enter the required data and click the “Fill” button to display the salaries of all employees. Next, there are two options.
In the first case, select the employee and select “Annual bonus” through the “Accrue” button.
In the second case, click on the salary amount and add GP in the window that opens using the “Add” button.
In both cases, the reward amount will need to be entered manually. After entering all the data, the document should be posted. By clicking on the “Dt Kt” button, postings for these operations will open.
Here you can clearly see the distinction between the amount of wages and the annual or quarterly bonus. On the adjacent tabs you can see the accounting of taxes and insurance premiums.
As you remember, it was recommended above when creating allowances in the directory not to indicate the method of reflection in accounting. We suggest you see what will happen if this method is indicated.
Let’s assume that when creating an annual allowance, the accounting method “Reflection of wages in trade” was selected. In this case, the same organization is considered as in the example above.
Let's enter data for one employee in payroll calculation.
As you can see, the salary and GP have been accrued. After posting the document, click “Dt Kt” to see what transactions reflected the operation in accounting.
As you can see, the salary went to account 26, as before, but the bonus went to the trade account - 44.01, which violates the correctness of accounting and tax accounting.
Therefore, let us remind you again. When creating a new type of bonuses and allowances, do not indicate the method of recording!
Rules for issuing an order
Accounting for one-time bonuses requires the need for their correct registration. If the employer decides to transfer these funds to one or more employees, then he must correctly formalize it by issuing an appropriate order. When preparing this document, the following points are taken into account:
- the order contains information about when and in what amount the bonus is transferred to a specific employee or several employees of the enterprise;
- if there are hired specialists of the company who are not entitled to payments, then they are simply not included in this order;
- if an employee who does not receive a bonus tries to challenge management’s decision by filing a complaint with the labor inspectorate, then the manager must refer to the content of the bonus regulations;
- the order is issued in Form No. T-11, if funds are paid to only one employee who has in any way distinguished himself before the company’s management;
- if payments are assigned to several employees of the enterprise, then form No. T-11a is selected.
Directly in the order, the head of the company indicates the reason for these one-time payments. The one-time bonus income code is given, and it is also indicated when exactly the funds will be paid to employees. The employer independently decides in what form the money will be allocated. They can be issued in cash through the company's cash desk. If a company's employees receive their salaries into a bank account, bonuses are usually transferred to this account.
