Annual bonus when calculating vacation pay: how is it taken into account, is the payment at the end of the year included in the average earnings, accounting example

What payments are included in the calculation of vacation pay in 2020-2021?

According to the current labor legislation, each employee has the right to use annual leave (Article 114 of the Labor Code of the Russian Federation), which arises no earlier than 6 months after the start of work with a particular employer, which does not prevent its early provision (Article 122 of the Labor Code of the Russian Federation).
This leave time is subject to payment by the employer. The normal duration of vacation is 28 calendar days (Article 115 of the Labor Code of the Russian Federation), but it can be longer due to:

additional leave given due to special working conditions (Articles 116–119, 348.10 of the Labor Code of the Russian Federation);
non-working holidays falling within the vacation period (Article 120 of the Labor Code of the Russian Federation).

It is possible to split the vacation into several parts (Article 125 of the Labor Code of the Russian Federation), with each of them paid separately. If an employee quits without taking advantage of his right to annual leave, he is entitled to compensation for this (Article 127 of the Labor Code of the Russian Federation), the calculation of which is done according to the same rules as the calculation of regular vacation pay.

Payment for the period while on vacation is determined based on average earnings, the uniform general rules for calculating which are contained in Art. 139 Labor Code of the Russian Federation. The rules are as follows:

The calculation of this earnings includes all payments provided for by the employer’s wage system, regardless of the source from which they are made.
For the calculation, they take the actually accrued income and the actual work time for the 12 calendar months preceding the month of the event for which the average earnings are calculated. But the employer can approve a different period for calculation if this does not lead to a worsening of the employee’s situation.
Average daily earnings are defined as the total amount of income for the calculation period (calculation period), divided by 12 months and by the average number of calendar days in a month (29.3).
The responsibility for establishing the nuances of calculating average earnings is assigned to the Government of the Russian Federation.

Thus, bonuses included in the wage system (Article 129 of the Labor Code of the Russian Federation) are taken into account in income to calculate average earnings when calculating vacation pay. The list of bonuses taken into account in this system must be recorded in at least one of the following documents: (Article 135 of the Labor Code of the Russian Federation):

contract of employment;
wage regulations;
regulations on incentives (bonuses);
collective agreement.

For more information on the preparation of a document reflecting the remuneration system, read the article “Regulations on remuneration of employees - sample 2020-2021” .

Is the bonus taken into account when calculating holiday pay?

Bonuses are taken into account when calculating vacation pay in 2021 based on the period worked and vacation time. In this matter, it is worth noting that working years and calendar years are different concepts. In the first case, the reference day is the date of conclusion of the employment contract. All other periods, such as month, quarter, year, are calculated accordingly.

It should be remembered that for vacation the employee is paid an average salary per month, calculated from the annual income. To calculate its level, the part of the bonus that was actually worked is taken into account. However, there are two points that take into account incomplete processing:

bonuses for hours worked are given in full;
with a static bonus amount, the time worked is taken into account.

Please also note that the estimated time does not include the following periods:

vacation;
strikes;
business trips;
production downtime.

When calculating average earnings, the following payments are excluded:

compensation and financial assistance - payment for travel, telephone;
bonuses not included in the payment system;
interest on deposits and other charges.

As a result, the total amount of all payments includes the total amount of all funds that were received by the employee for the specified period of time.

Irregular bonuses to an employee are a fairly common option. Such payments may be associated with various events and dates and are one-time and not permanent. The pressing question arises whether they are included in vacation pay.

When calculating, a one-time bonus payment can be included in your total annual earnings under the following conditions:

if such bonuses are fixed by the remuneration system;
if they are paid within the calculated period.

To comply with the first condition, it is necessary that the specified payment be fixed in the employment contract or other regulations. At the same time, it must be systematic - completion of project work, conclusion of a deal.

When calculating, the annual bonus is considered in full if it was issued for the previous year. That is, if the amount for 2021 is issued in 2021, in any month, it is taken into account when calculating the average level of income. There are two main conditions for taking it into account:

it must be provided for by regulations and included in the remuneration system;
Bonuses should be given for certain achievements.

The calculation procedure of the organization itself regarding the inclusion of full or partial volume of the annual bonus should be taken into account. This point is relevant when the employee has only partially worked the required period.

If the quarter was worked in full, then the bonus for it is also included in the total income. For example, if an employee worked for 7 months, then bonuses will be calculated in full for two quarters.

For the remaining month, the amount is calculated proportionally, that is, it will be one third of the total amount. If such a procedure is not provided, then only a monthly bonus payment will be accrued for this period.

Often, enterprise management rewards their own employees for special achievements and for successfully completing important tasks.

However, in order for a one-time bonus to be included in the calculation of average earnings, the following conditions must be met:

The accrual of bonus funds occurred in the billing period for calculating vacation pay.
The appointment of a one-time bonus is specified in a special regulation or other internal document.

If a one-time payment is made for a specific period, then the determination of vacation funds is influenced by 2 circumstances:

whether the bonus period of time is longer than the calculated one;
whether the employee worked entirely in a given period of time.

Please note that annual bonuses are calculated differently - read here.

Material payments of a social nature should not be taken into account in vacation pay - read more about accounting for material assistance in average earnings.

When an employee of an enterprise has worked the entire pay period and the time period for which the one-time bonus was accrued is fully included in it, then the bonus payment must be included in the amount of vacation pay in full.

From 01.08 to 14.08. In 2021, the employee goes on annual paid leave.

His monthly salary is 10 thousand rubles.

Since the billing period is fully worked out, the one-time payment must be taken into account directly when calculating vacation pay.

Another possible situation is that the employee has not worked all the days in the pay period. The bonus period of time is included in the period for calculating vacation pay. The lump sum bonus was accrued for the time that was actually worked.

In this case, when vacation pay is calculated, the amount paid must be taken into account in full.

You can consider another situation when the employee has not fully worked for the last year. The time for which a one-time bonus greater than the calculated one is assigned.

In this case, in order to determine the amount of average earnings for vacation pay, exactly that part of the bonus amount that falls on the calculated period is taken.

The amount that will be received must be recalculated, since the period has not been fully worked out.

Conditions:

To the employee from 21.03. to 03.04. In 2021, an annual 14-day vacation was provided.
The period of time to calculate the amount of vacation pay is from 01.03. 2021 to 28.02. 2021
The monthly salary of an employee is 10 thousand rubles.
Along with his salary, he receives a monthly bonus of 5 thousand rubles.
At the same time, during the calculation period he is entitled to a one-time bonus in connection with the successful completion of the construction of the facility - 50 thousand rubles, which is provided for by the collective agreement.
From 14.10 to 22.10 the employee missed seven working days due to illness.
The number of working days in the calculated period is 249, of which, in fact, 242 were worked.
The employee's earnings for October, taking into account the monthly bonus - 10 thousand. ((10 thousand 5 thousand) / 21 days x 14 days).
Earnings for other months are 165 thousand ((10 thousand 5 thousand) x 11 months).

Calculation:

The size of the one-time bonus when vacation pay is calculated is not taken into account in full, since the duration of the bonus period is longer than the calculated one.
Consequently, when calculating vacation pay, it is necessary to take into account only the part of the funds paid that falls within the twelve months of the calculation period. That is, 33,333 (50,000 / 18 months x 12 months).
In addition, the employee did not complete the entire pay period. Therefore, the amount of the bonus must be recalculated in proportion to the time worked = 33333 / 249 days. x 242 days = 32400.
The employee’s total income taking into account the recalculated bonus payment = 165000 10000 32400 = 207400.
The average daily salary is = 207400 / (11 months x 29.3 29.3 x 14 / 31) = 618.
Vacation pay = 618 x 14 = 8652.

Errors in calculating vacation pay can result in the employee receiving more or less than the required amount. If you paid more, labor costs will be inflated and the company will be liable for liability. If they paid less, they offended the employee and violated his rights. Let's figure out how to avoid this and how to correctly calculate vacation pay.

The procedure for calculating average earnings when determining vacation pay is regulated by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922). Please carefully apply the rules of this document to avoid errors.

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The reason for this error lies in the incorrect reading of paragraph 5 of Regulation No. 922. This indicates the time that should be excluded from the calculation. When calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if:

the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child. Taking breaks to feed the baby cannot be ruled out!
the employee received temporary disability benefits or maternity benefits;
the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee. Downtime caused by the employee cannot be ruled out!
the employee did not participate in the strike, but due to this strike he was unable to perform his work. We cannot rule out a time when the employee participated in a strike!
the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
in other cases, the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

If at the time of calculating vacation pay in the billing period there are employee absences from work, the reasons for which are not clear, then, accordingly, it is also unlawful to exclude this time. The same goes for absenteeism. This fully complies with the norms of clause 5 of Regulation No. 922.

The following should not be excluded from the calculation period:

breaks for feeding the baby;
downtime due to the fault of the employee;
the time when the employee participated in the strike;
absences for unknown reasons;
absenteeism.

The calculation of the average salary of an employee, regardless of his mode of work, is made based on the salary actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the employee retains his average salary (clause

4 of Regulation No. 922). According to Article 139 of the Labor Code, a collective agreement or local regulatory act may provide for other periods for calculating average wages, if this does not worsen the situation of workers. Please note that the key words here are “as long as it does not worsen the situation of the workers.”

based on the previous 12 months and based on the period established by local regulations. If vacation pay, calculated based on the previous 12 months, turns out to be more, then it should be paid.

What governs the process of including premiums in the calculation?

The provisions on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922), are devoted to the nuances that are important for calculating average earnings, and it is this that specifically talks about bonuses.

Prizes are mentioned in sub. “n” clause 2 of Regulation No. 922, which notes that these payments must be provided for by the current wage system. But the main points regarding bonuses are set out in paragraph 15 of Regulation No. 922. They prescribe bonus payments accrued:

Monthly, take into account their actual amount, but not more than one for each month of the calculation period in relation to each of the bonus indicators.
For a period of work of more than a month, include in the calculation in their actual amount in relation to each of the bonus indicators, if the period of their accrual is not longer than the duration of the calculation period, otherwise - in the amount corresponding to the monthly part of the bonus for each of the months constituting the calculation period.
For the year preceding the event with which the calculation is associated, take into account their actual amount, regardless of when this payment is actually accrued.

We talk about other types of bonuses in the material “What types of bonuses and employee benefits are there?” .

The general rule for bonuses, established by clause 15 of regulation No. 922, is the need to take into account the amount of the bonus in proportion to the time actually worked in the calculation period, if this period has not been fully worked out or there are periods in it that are not subject to inclusion in the calculation (clause 5 of the regulation No. 922). This rule applies provided that at the time of calculating the bonus, the actual time worked was not taken into account. Bonuses that take into account the share of time worked usually (but not always) include those accrued over a certain period, for example, monthly, quarterly, annual.

The following periods are not subject to consideration when determining average daily earnings (clause 5 of Regulation No. 922):

maintaining average earnings;
being on sick leave;
failure to perform work due to the fault of the employer or for reasons beyond the control of either party;
use of additional days off intended for caring for disabled children;
other paid or unpaid periods of release from work.

The proportion taking into account the share of time worked for the distribution of each bonus is calculated as the ratio of working days actually worked in the calculation period to the total number of working days included in this period (letter of the Ministry of Health and Social Development of the Russian Federation dated June 26, 2008 No. 2337-17).

The process of calculating holiday pay including bonuses

The procedure for generating vacation pay, taking into account bonuses, is described in regulation No. 922. The main episodes when counting are indicated in paragraph 15:

no more than one bonus is taken into account for each period (for example, you can receive two May bonuses, but only one will be taken into account);
if the period is more than a month, then the premium amount is taken into account in the amount received or recalculated for each of the months taken into account;
When calculating for the year, the actual amount of the premium is taken into account, regardless of the date and period of payment.

Such accounting difficulties arise due to rule 15 of paragraph, which states the need to relate the amount of the bonus to the time worked. This is especially important if the period contains holidays that are not subject to accounting or if it is only partially worked out. This is especially noticeable in bonuses dedicated to certain periods of time: monthly, quarterly, annual.

Formula for calculating vacation pay

Time periods not subject to accounting under clause 5 include:

indicated on the sick leave or certificate of incapacity for work;
failure to perform work due to the employer or without the fault of any party to the employment relationship;
the use of additional days off or unpaid leave required when caring for disabled children;
other exemption from work required by law.

When accounting, the ratio of days worked to the total number of working days is used.

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Accounting Features

The legislation of the Russian Federation indicates that the bonus is taken into account in calculating vacation pay if:

the amount was taken into account during accounting;
the bonus is mentioned in the internal act regulating bonuses;
accrued in the period of time preceding the vacation;
does not duplicate payments for similar reasons for the same period (two awards for one event);
recalculated based on actual time worked, if necessary.

How to calculate and account for the annual bonus

In the case of duplicate payments or two bonuses under the same basis and for the same period, the employee has the right to choose the larger one when calculating vacation pay. Three events play an important role - the volume of work in the billing period, whether the periods of calculation and accrual coincide, whether the payment is made according to the volume of work or without taking it into account.

What bonus rules are important for calculating holiday pay?

So, according to the rules stated above, the bonus should be taken into account when calculating vacation pay if it:

taken into account in the wage system;
named in the employer’s internal regulations reflecting the bonus procedure;
accrued in the calculation period or must be taken into account (annual premium) in this period;
cannot be regarded as a duplicate payment of the same frequency for a similar bonus indicator in the same period;
recalculated in proportion to the share of time actually worked during the calculation period, if such recalculation is necessary in relation to it.

Of the duplicate payments, the current rules do not prevent the choice of the largest one. The rules for such a choice should be reflected in the internal regulations on bonuses.

The possibility of accepting bonuses in the calculation of average earnings in full or in part depends on three circumstances:

whether the calculation period has been fully worked out;
whether the entire period for calculating the premium is included in the calculation period;
bonuses were calculated in proportion to the share of time worked or without taking this ratio into account.

Incompletely worked out billing period

In this case, the annual bonus is taken into account in full when calculating vacation, if it is accrued in proportion to the actual time worked in the calendar year (bonus period).

Example #3. Bonus when calculating vacation pay for a full period

Ivanov V.A. from February 10 to February 23, 2014 he goes on vacation. In the billing period (from February 1, 2013 to January 31, 2014), he was accrued: - a monthly salary of 25,000 rubles; — in March 2013 — bonus of 10,000 rubles. for 2012; - in December 2013 - bonus 18,500 rubles. for 2013, taking into account the actual time worked; — from March 1 to March 31, 2013 — was on a business trip; — from April 1 to April 28 — on paid leave; — from May 1 to May 20 — was on sick leave; — from December 1 to 14 — he underwent a medical examination at the military registration and enlistment office.

From the calculation of vacation pay, we exclude the annual bonus for 2012, as well as the amount and periods during which the employee retains average earnings.

Amount of vacation pay: (RUB 25,000.00 x 8 months + RUB 2,727.27 + RUB 12,500.00 + RUB 13,636.36 + RUB 18,500.00): (29.4 x 8 months + 1.96 + 10.43 + 16.12) x 14 days = 13,132.19 rub.

Where: - RUB 2,272.73. – salary for April (RUB 25,000.00: 22 days according to schedule x 2 days worked); — 12,500.00 rub. – for May (RUB 25,000.00: 18 days according to schedule x 9 days worked); — 13,636.36 rub. – for December (RUB 25,000.00: 22 days according to schedule x 12 days worked); — 18,500.00 rub. – annual bonus for 2013; — 29.4 – the number of calendar days for a fully worked month; — 8 – the number of such months; — 1.96 – number of April days (2 days worked x 29.4:30 days in a month); — 10.43 – number of days in May (11 worked x 29.4:31 days in the month); - 16.12 - in December (17 worked x 29.4:31 days per month).

Ivanov V.A. On February 6, 2014 (3 days before the start of the vacation) he will receive 11,425 rubles. (less income tax 13%).

If, in the process of accounting for the annual bonus when calculating vacation pay, the time actually worked in the bonus period is not taken into account, then this bonus is not taken into account in full - in accordance with the time worked. To determine the accountable part of the annual bonus, it is divided by the standard number of working days according to the schedule in the billing period, and then multiplied by the number of days actually worked.

Example #4. Accounting for annual bonus without taking into account time worked

Ivanov V.A. got a job at the company on November 1, and in December he was paid an annual bonus excluding time worked in the amount of 25,000 rubles. Accountable part of the bonus = (25,000 rubles: 247 days according to the schedule x 44 days worked) = 4453.44 rubles.

Accounting for monthly and quarterly bonuses

Depending on the combination of the three above circumstances, the following options for accounting for both monthly and quarterly bonuses are possible:

The full amount of the premium will be taken into account if:
the entire calculation period has been worked out, and neither the period for which the bonus was accrued nor the fact of accounting (non-accounting) of time worked when calculating it will matter;
the entire calculation period has not been worked out, but the entire period for calculating the bonus falls within it and when calculating the bonus, the actual time worked is taken into account;

the bonus is recalculated in proportion to the share of time actually worked in the calculation period, if not the entire calculation period has been worked, but the bonus accrual period:

falls entirely into the calculation, but when calculating the bonus, the actual time worked is not taken into account;
does not fall into the calculated one or is included in it partially, while the fact of accounting (non-accounting) of time worked does not play a role when calculating the bonus.

For more information on calculating quarterly bonuses, see the article “Calculation of quarterly bonuses for actual hours worked .

The total number of bonuses accrued in relation to the same bonus indicator for the entire calculation period cannot exceed:

for monthly – 12 units;
quarterly - 4 units;
semi-annual - 2 units (paragraph 3, clause 15 of regulation No. 922).

Examples of accounting for quarterly and monthly bonuses when calculating vacation pay are available in the ConsultantPlus system. Get trial access to the system for free and proceed to calculations.

Bonus and billing periods

Bonuses are part of the salary and are included in the calculation of average daily earnings. But when accounting for bonuses, special rules must be observed (we will discuss them in detail below). To avoid mistakes, you will need to clearly distinguish between two concepts: the billing period and the bonus period.

The billing period is 12 calendar months preceding the month the vacation begins (clause 4 of the Regulations). If the vacation began in July 2012, then the calculated period will be from July 1, 2011 to June 30, 2012 inclusive. In a situation where an employee has not yet worked for 12 months in a given organization, the salary for the time actually worked in the organization is taken to calculate vacation pay.

We will call the bonus period the period for which the bonus is accrued. If, for example, the bonus was accrued for the first quarter of 2012, then the bonus period will be January, February and March 2012.

How is the annual bonus calculated?

The annual bonus is also included in the calculation, but there are special conditions for its accounting:

it must relate to the year preceding the year of the event with which the calculation of average earnings is associated, i.e. if vacation pay is calculated in 2021, then the annual bonus for 2019 is taken into account;
taking it into account is not linked to the actual time of accrual of this bonus, i.e. if at the time of calculating vacation pay the annual bonus has not yet been accrued and therefore cannot be taken into account in income, then after accrual of this bonus the average earnings will have to be recalculated and additional vacation pay will be paid to the employee (letter Rostruda dated 05/03/2007 No. 1253-6-1).

The options for taking the annual bonus into account are as follows:

it is accepted in full if:
the entire calculation period has been worked out (letter of Rostrud dated February 13, 2007 No. 317-6-1), while the fact of accounting (non-accounting) of time worked does not play a role when calculating bonuses;
the calculation period has not been fully worked out, but the period for calculating the bonus absolutely corresponds to the calculation period and the bonus was accrued taking into account the actual time worked;

the bonus is recalculated in proportion to the share of time actually worked in the calculation period, if not the entire calculation period has been worked and at the same time the period for calculating the bonus:

absolutely corresponds to the calculated one, but the bonus was awarded without taking into account the actual time worked;
does not correspond to the calculated one (letter of the Ministry of Health and Social Development of the Russian Federation dated 03/05/2008 No. 535-17), while the fact of accounting (non-accounting) of time worked does not play a role when calculating the bonus.

K+ experts have prepared an example of taking into account the annual bonus when calculating vacation pay. Get free trial access to the system and proceed to recommendations.

We talk about calculating the annual bonus in more detail in the article “How to calculate and account for the annual bonus?” .

Is it included in average earnings?

Vacation pay is calculated based on the employee’s average earnings over the last year.
To calculate this, the total income is taken and divided by the time worked.

The daily earnings received are multiplied by the number of days of annual leave.

For correct calculation, it is important to know what needs to be included in the total income for average earnings and what not.

Regulation No. 922 dated December 24, 2007 provides the calculation procedure and also explains what payments need to be taken into account.

If a one-time one-time bonus is provided for by the employee’s remuneration system, then it is included in the average salary for vacation pay (clause 2 of Regulation No. 922).

If this random payment at the initiative of the employer was made on the basis of his order, and it is not provided for in the local documents of the organization, then it does not need to be taken into account.

How exactly bonuses need to be taken into account is explained in clause 15 of Regulation No. 922. To account for bonuses as part of average earnings, the amount must be accrued in the billing period for vacation pay, and:

The amount is included in full if the duration of the time period for which it is assigned is no more than the duration of the calculation period for vacation pay. (For example, vacation pay is calculated on June 21, 2021, the bonus is assigned for completing the assigned task in the period from 02/01/2019 to 03/31/2019, this time is fully included in the calculated vacation (from 06/01/2018 to 05/31/2019), so the bonuses are in full volume will be taken into account).
The amount is included in part if the duration of the period for which it is assigned is greater than the estimated time for vacation - it is taken into account in the amount of the monthly part for each month included in the billing period. (For example, vacation pay is calculated on June 21, 2021, a one-time bonus is assigned for the construction of a house for the period from 07/01/2017 to 12/31/2019. Since the time for assigning bonuses is longer than the estimated time, only the part of the payment attributable to the calculation period for vacation pay is included in the calculation ( from 06/01/2018 to 12/31/2019).

If the calculation period has not been fully worked out, then the amount of the lump sum payment is included in the total income in proportion to the time actually worked.

Online calculator for calculating vacation pay.

Examples

An example when a one-time payment is fully included:

Annual leave is issued from July 10, 2021 for 14 days.

According to the collective agreement on 10/01/2018, a bonus was awarded for the completion of agricultural harvesting work in the period from 08/01/2018 to 09/30/2018 in the amount of 30,000.

Solution:

The billing period for vacation pay is from 07/01/2018 to 06/30/2019.

Since the one-time payment is specified in the collective agreement, it is included in the remuneration system, and, therefore, must be taken into account in the average earnings.

It must be taken into account in full in the amount of 30,000, since it was accrued in the billing period (10/01/2018) for the time period from 08/01/2018 to 09/30/2018, which is fully included in the billing time.

An example when a lump sum payment is partially taken into account:

The next vacation was issued from July 10, 2021 for 14 days.

According to the collective agreement, for the completion of the construction of the house, on 05/01/2019, the employee was awarded a bonus in the amount of 100,000 for the period from 01/01/2017 to 12/31/2018.

How should this one-time payment be taken into account when calculating vacation pay?

Solution:

Since bonuses are specified in the collective agreement, they are included in the average salary.

Since the time for which the bonus is assigned is greater than the calculated one for vacation pay, it must be taken into account in a limited amount.

A bonus of 100,000 was assigned for 2 years of work (24 months), for each month = 100,000 / 24m = 4166.67.

Vacation pay is counted for the period from 07/01/2018 to 06/30/2019, that is, only 6 months of the bonus period fall during this time, which means that part of the bonus will be included in the average earnings = 4166.67 * 6 = 25,000.

If a lump sum payment is given for a holiday

One-time sums of money paid in connection with holidays (New Year, March 8, February 23 and other official holidays) are not related to the remuneration system.

Such payments may be provided for by the organization’s collective agreement, but not as an integral part of remuneration, and therefore should not be taken into account when calculating vacation pay.

The remuneration system may include additional payments that are related to the employee’s labor function, the fulfillment of production tasks, and work merits.

One-time and one-time bonuses: accounting features

One-time and one-time bonuses that meet the general necessary requirements for this type of payments (included in the remuneration system, recorded in internal regulations, accrued during the calculation period) are taken into account in the amount of income when calculating average earnings for vacation pay. In particular, it is possible to take into account in the calculation bonuses accrued for unearned achievements (for an anniversary or a holiday), if they meet these general requirements (letter of the Ministry of Finance of the Russian Federation dated March 22, 2012 No. 03-03-06/1/150, Ministry of Health and Social Development of the Russian Federation dated October 13, 2011 No. 22-2/377012-772).

One-time and one-time bonuses usually do not cover any period and therefore do not depend on the fact of coincidence or non-coincidence with the calculation period. In this case, they are confined only to the calculation period and, therefore, are taken into account in this calculation in full.

But if a one-time bonus is paid for the result of work carried out during a certain period, then when accounting for it, one must follow the rules in force for bonuses accrued for the corresponding period. However, for bonuses of this kind, the accrual periods may differ from the usual ones and may be, for example, six months or several years.

For semi-annual bonuses, the rules for taking into account will be similar to the rules applicable for monthly and quarterly bonuses. The difference will be that no more than two semi-annual bonuses can be included in the calculation period for the same bonus indicator.

If the premium is accrued for a period exceeding the value of the calculation period (1 year), then the rule will come into force that in each month of the calculation period it is necessary to take into account the amount of such premium in the amount attributable to its monthly part. Moreover, the premium amount determined in this way will be taken into account:

in full if the entire calculation period has been completed;
a volume proportional to the share of time actually worked in the calculation period, if this period is not fully worked.

Consequences of errors in calculating premiums

Errors in accounting for bonuses when calculating average earnings are divided into 2 types according to their impact on the amount of income determined for the billing period:

inflating this income and, accordingly, the amount of vacation pay;
underestimating this income and, accordingly, leading to the accrual of vacation pay in a smaller amount.

Overstatement occurs when the following is included in the calculation of premiums:

not included in the wage system;
not reflected in internal regulations;
accrued outside the calculation period or not related (if the premium is annual) to this period;
duplicating each other in terms of bonuses at the same frequency;
not recalculated in proportion to the share of time actually worked in the calculation period, if this had to be done.

An understatement occurs if income does not include any of the premiums accrued during the calculation period. In addition, both overestimation and underestimation may be associated with incorrect calculation of the bonus amount or its incorrect recalculation in proportion to the time actually worked in the calculation period.

In any case, identified errors require corrections, since:

overstatement unlawfully increases labor costs included in the costs that reduce the profit base;
understatement infringes on the rights of the employee.

It is quite easy to correct an underestimation of the amount: you need to recalculate and pay the employee the missing amount. Overstatement amounts due to a counting error can be withheld from the employee’s salary (Article 137 of the Labor Code of the Russian Federation). But overstated amounts that are not related to such an error and are essentially explained by the employer’s violation of the law when calculating average earnings are quite difficult to get back from the employee: he may not agree to voluntary deduction and the judicial authorities are unlikely to recognize his obligation to do this , since he is not to blame for the current situation.

Read about what other deductions are possible from an employee’s salary in the material “Art. 137 Labor Code of the Russian Federation: questions and answers" .

Results

Bonuses accrued in the 12-month period preceding the month of calculation of vacation pay must be taken into account when determining the income involved in calculating average earnings, if these bonuses are provided for by the current remuneration system. However, the process of including the entire bonus amount or a certain part of it in the calculation requires compliance with a number of rules, depending on the full (incomplete) working out of the calculation period, the coincidence (non-coincidence) of the bonus accrual period with the calculated one, and the accounting (non-accounting) of time worked when calculating the bonus.

Read the latest news about personal income tax on bonuses in the articles:

“The Ministry of Finance has returned to the issue of personal income tax on bonuses”;
“How to correctly reflect a one-time bonus in 6-NDFL (nuances).”

Sources:

Labor Code of the Russian Federation
Decree of the Government of the Russian Federation of December 24, 2007 N 922

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