We reward employees correctly: timing of bonus payments and deprivation of bonuses

On October 3, 2021, a law regarding the timing of salary payments came into force. He made important changes to the issue of bonus payments.

From that moment on, the new version of Art. 136 of the Labor Code of the Russian Federation, according to which wages must be paid no later than the 15th day of the next month. It turns out that wages, for example, for December 2021 must be paid no later than January 15, 2021.

If the bonus payment day falls on a weekend or holiday, then wages must be paid no later than the last working day before this weekend or holiday.

Details about the new salary payment deadlines in 2021 can be found on this page. In this publication, we will find out what the deadlines for paying bonuses are in 2021 under the new Wage Law.

Introduction to bonuses

In accordance with current legislation, bonuses are incentive payments that can be made to employees for the proper performance of job duties.

The issue of awarding bonuses is a voluntary decision of the head of the organization or individual entrepreneur. In some cases, bonuses are used to increase the interest of a qualified and/or conscientious employee, regardless of his current work success.

In Art. 135 of the Labor Code of the Russian Federation discloses a general principle for calculating bonuses, providing for the employer’s right to create a bonus system, which is fixed in local acts of individual entrepreneurs or organizations.

In accordance with Art. 129 of the Labor Code of the Russian Federation, bonuses can be included in the salary. In this case, this issue should be reflected in the employment contract or local regulations of the organization.

Thus, the bonus is a full-fledged element of the remuneration system. It follows from this that, simultaneously with changes in the timing of salary payments, the timing of bonus payments will also change from 2021. Now bonuses must also be paid no later than 15 calendar days from the end of the period for accruing the corresponding bonus.

When to pay the premium

Today, the bonus must be paid no later than 15 days from the end of the period for which it is paid (letter of the Ministry of Labor No. 14-1/в-800 dated August 23, 2016). This deadline also coincides with the new deadlines for salary payments. It must also be paid no later than 15 days after the accrual period.

The bonus is one of the components of wages. Therefore, the question arises: when to pay the bonus if companies make decisions on final payments after the 15th day of the month following the accrual month. In this case, companies will not have to change anything. They have the right to pay the bonus no later than 15 days following not the period for which the bonus is paid, but in which it was accrued.

For example, companies pay bonuses for January only in February. In this case, it must be paid before March 15. Performance bonuses are sometimes awarded not at the end of the year, not in January, but, for example, in March. In this case, employees must be paid until April 15. And this will not be considered a violation.

Important! The bonus must be paid within 15 days from the end of the period in which it was accrued, and not the period for which it is paid.

The deadline for paying bonuses is determined by the employer independently. It is more convenient to pay some bonuses at the same time as salaries are paid. For example, monthly payments, which are part of the salary.

Types of awards

This is a fairly extensive question: there are several bases for dividing premiums into types.

Depending on the frequency, it is customary to distinguish the following types of bonuses:

1. One-time. Paid in a lump sum upon the occurrence of an event. For example, after achieving certain work results.

2. Periodic. Paid monthly and quarterly.

3. Annual. Paid once a year.

Depending on the grounds for payment, bonuses are usually divided into two types:

1. Production. Payments are made for the employee’s conscientious performance of his or her job duties or for achieving certain labor results.

2. Non-productive. Not related to performance results. For example, an organization may pay non-production bonuses to parents with many children. They are not included in wages. Therefore, the provisions of the amended Art. 136 of the Labor Code of the Russian Federation do not apply to them. Non-production bonuses can be paid within any period fixed by the employment contract or local regulations.

Now we propose to understand the changes in the timing of payment of bonuses of various types.

Monthly bonuses

In most cases, monthly bonuses are paid based on the results of the month worked. The issuance of a bonus order is usually preceded by an analysis of the employees’ labor efficiency over the past month. Based on the results of this analysis, management makes a decision on paying a bonus to a particular employee.

In accordance with the updated legislation, the time for employers to analyze and think about who to pay a bonus to will be limited. The new deadlines for payment of bonuses from October 2021 are no later than the 15th day of the month following the month worked.

It is already clear that this will create certain difficulties. Especially for those employers who, in the process of analyzing an employee’s work activity, process a large amount of information. Some organizations and individual entrepreneurs pay bonuses to employees after 1–2 months. This is often due to the need to collect various indicators that reflect labor efficiency. In accordance with the new legislation, this is prohibited.

Quarterly bonuses

This type of bonus is fully subject to the provisions of the updated Art. 136 Labor Code of the Russian Federation. This means that from October 3, 2016, quarterly bonuses must be paid no later than the 15th day of the month following the expired quarter.

Annual bonuses

The annual bonus may also be included in the salary. And often its size even exceeds monthly income. Therefore, this is perhaps the most anticipated bonus for employees.

In accordance with the amended Art. 136 of the Labor Code of the Russian Federation, the annual bonus for 2020 must be paid before January 15, 2021.

Perhaps the issue of paying the annual bonus is the most difficult. After all, in just a few days, employers will need to evaluate the performance of their employees for the entire year, calculate and pay them bonuses.

Personal income tax and insurance premiums

Annual premium and insurance premiums

Regardless of the taxation system that the organization uses, for the amount of the bonus based on the results of work for the year, accrue:

• contributions to compulsory pension (social, medical) insurance;
• contributions for insurance against accidents and occupational diseases.

This rule applies regardless of whether the bonus is provided for in the employment contract or not.

Annual bonus and personal income tax base

The amount of the annual premium is included in the personal income tax base.

The amount of the premium will be included in the personal income tax tax base of the month in which it was paid.

For the purpose of calculating personal income tax, bonuses accrued for a period of work of more than a month (including annual ones) cannot be classified as labor costs.

This conclusion can be made on the basis of paragraph 2 of Article 223 of the Tax Code of the Russian Federation. It states that the date of receipt of income in the form of wages is the last day of the month for which the income is accrued.

And these bonuses are accrued for a period exceeding one month.

Consequently, in this case, the date of receipt of income is the day of payment (transfer to the employee’s account) of the bonus (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

The tax withholding entry must be made at the time the premium is paid.

Responsibility for violation of deadlines

The new legislation significantly increases the degree of responsibility of employers for failure to pay wages on time. In particular, administrative fines for individual entrepreneurs, organizations and heads of organizations have increased. The amount of compensation for delayed wages has also doubled.

Due to the fact that bonuses are part of the salary, increased responsibility also applies to them. Moreover, administrative fines can be applied for each employee who receives a bonus late.

The procedure for calculating and paying bonuses

Each employer must have an internal document that contains a description of the applicable remuneration. The document may contain rules for calculating the components of wages for employees of the enterprise. The development, drafting, and implementation of an internal document into the work of an enterprise can significantly simplify the text of an employment contract. The employment contract may not list the algorithm for calculating wages to employees: the document may contain a link to the internal act of the enterprise. Bonuses at an enterprise can be annual, quarterly or one-time. The first two types of bonuses are regular.

Changes in local acts

In accordance with Art. 136 of the Labor Code of the Russian Federation, the specific date for payment of wages can be established by one of the following documents:

• employment contract;
• collective agreement;
• internal labor regulations;
• bonus regulations.

It follows from this that from the moment the new law comes into force (October 3, 2016), any of these documents must reflect the date on which wages and bonuses are paid (which is part of the salary).

The Ministry of Labor, in its letter b/n dated September 21, 2016, assured that if the local act on bonuses indicates a specific date for payment of bonuses based on the results for a certain period (for example, based on the results of work for the year, the payment of bonuses is carried out on March 12 of the year following the reporting year) , then this will not constitute a violation of the Labor Code of the Russian Federation.

Thus, the best option would be to specify in the Regulations on bonuses specific terms for each type of bonus: monthly, quarterly, annual.

How are bonus payments assigned?

As for the exact date of payments, the timing of bonus payments in 2020 is determined by internal documents: a collective or labor agreement, or internal labor regulations.

As a rule, these incentive payments are simply included in wages, which is permitted by Part 1 of Article 129 of the Labor Code of the Russian Federation. In some cases, bonuses have so far been assigned “automatically” if the company copes with production activities. Thus, their stimulating meaning is lost. And if the enterprise did not fulfill the plan and received less profit, then the team has to be “deprived of bonuses.” Which is often perceived by employees as punishment, but in essence it is not.

A bonus is still a payment in excess of wages. This means that this is an incentive for certain successes, for exceeding planned targets, and for conscientiously performing professional duties. Therefore, it is necessary to clearly describe in the above documents or in the special Regulations on bonuses when, how, to whom, under what conditions bonuses are awarded, and when they may not be.

Since the bonus is an integral part of remuneration, it must be paid on the new bonus payment dates.

Terms for accrual of bonuses

In the Regulations on Bonuses, it is necessary to include a section entitled “Terms for Accrual of Bonuses” and, similar to the deadlines for payment of bonuses, indicate specific dates when bonuses should be accrued. For example:

• the monthly bonus is accrued no later than the 5th day of the month following the last month worked;
• the quarterly bonus is accrued no later than the 10th day of the month following the last worked quarter;
• the annual bonus must be accrued no later than 10 days after the approval of the annual financial statements;
• Non-production bonuses can be accrued and paid at any time. The new bonus payment procedure does not apply to non-production bonuses. Let's clarify this point. The fact is, according to Article 129 of the Labor Code of the Russian Federation, wages are remuneration for work. As mentioned above, bonuses are included in wages. But non-production bonuses (for example, monthly bonuses for employees with children) are not related to the work achievements of these employees. Therefore, non-production bonuses are not part of the salary. That is why the provisions of new Article 136 of the Labor Code of the Russian Federation do not apply to the payment of non-production bonuses. The main thing is to determine in the local act the period for payment of non-production bonuses.
• It is allowed to give bonuses even to former subordinates, if the employer has prescribed such a condition in its local documents.

How not to miss the deadline for paying bonuses

The legislation does not establish correct time periods or dates for the payment of bonuses.

Therefore, in order not to be afraid of “falling” under the article on violation of deadlines for payment of wages, you can:

1. Set longer deadlines for paying bonuses. For example, it is considered standard to pay bonuses for the current month, during the next one; and the annual bonus – during the quarter. Although, it is not prohibited to set other deadlines.
2. The award should not be unconditional. That is, the Regulations on Bonuses need to provide conditions or indicators for paying the bonus. This way, management will have room to maneuver. For example, not paying a premium for one month, and paying an increased premium for another month.

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Sources of payment of bonuses

There are several sources from which it is possible to allocate funds for bonuses to employees:

• accrual of bonuses from profits;
• attributing bonuses to other expenses;
• inclusion of bonuses in the standard costs of the organization's activities.

Bonuses can be included in labor costs if two conditions are met:

• the presence of a local act that clearly outlines the terms of remuneration in the form of bonuses;
• accrual of bonuses based on professional performance results.

How to pay personal income tax on bonuses in 2021

It is important for an accountant not only to correctly calculate and pay incentives, but also to correctly withhold taxes. The procedure for settlements with the budget depends on the type of incentive:

• annual and quarterly bonuses are subject to personal income tax in a special manner. It is necessary to calculate personal income tax on the premium for a quarter or a year on the date of its actual receipt (clause 3 of Article 226 of the Tax Code of the Russian Federation). This date is the day of payment of the premium (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of Russia dated 07/18/2019 N 03-04-06/53227, dated 05/30/2018 N 03-04-06/36761, dated 09/29 .2017 N 03-04-07/63400, Federal Tax Service of Russia dated November 30, 2017 N ГД-4-11/ [email protected] ) . Therefore, personal income tax must be calculated and withheld on the day of payment of the quarterly or annual bonus to the employee (clause 4 of Article 226 of the Tax Code of the Russian Federation);
• conditions for non-production bonuses (encouragement of employees on grounds not related to the performance of labor functions, the achievement of production indicators and results). For example, this is a bonus for the anniversary of a subordinate or a payment in connection with a professional holiday. In this case, the date of actual receipt of non-production incentives - bonuses - is considered in accordance with paragraphs. 1 clause 1 art. 223 of the Tax Code of the Russian Federation, Letters of the Federal Tax Service of Russia dated September 17, 2018 N BS-4-11/18094, Ministry of Finance of Russia dated April 4, 2017 N 03-04-07/19708, the day of its payment to the employee.

In addition to calculating and paying personal income tax on bonuses to employees, it is necessary to report to the Federal Tax Service on the payment of income tax on this type of income.

In the certificate on form 2-NDFL, reflect bonuses in the general manner of the income tax report, indicating specific income codes (letter of the Federal Tax Service of Russia dated 08/07/2017 N SA-4-11 / [email protected] ):

• income code “2002” Used to reflect bonuses based on the results of work for a month, quarter, year, one-time bonuses for a particularly important task, bonuses in connection with the awarding of honorary titles, with state and departmental awards paid for production results;
• income code “2003” Used to reflect remuneration (bonuses) for anniversaries, holidays, bonuses in the form of additional material incentives and other bonuses not related to the performance of job duties.

The article has been edited in accordance with current legislation 01/18/2020

Payment of a premium in a fixed amount, withholding and payment of personal income tax from it

Quote (Helga): No, the fact of the matter is that this is related to remuneration (provided for in the Regulations on remuneration). In addition, the accountant previously designated the advance as an unscheduled advance, a regional coefficient was also calculated for it, and at the end of the month she paid personal income tax. Now there is no concept of advance payment, so the question arose of how to designate it and when to pay personal income tax? An interesting point. Look here: Question: Please tell me whether it is possible to pay production bonuses in the middle of the month. For example, for June on the 20th of June. And when you need to pay personal income tax on this bonus, along with personal income tax on wages or at the time the bonus is issued. AnswerThe organization develops the bonus system independently. That is, the organization has the right to establish any types of bonuses for employees and set the dates for their payment. The procedure for paying monthly (quarterly) bonuses can be fixed: – in the employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation). – in the collective agreement (Part 2 of Article 135 of the Labor Code of the Russian Federation); – in a separate local document of the organization (for example, in the Regulations on remuneration, Regulations on bonuses) (part 2 of article 135, part 1 of article 8 of the Labor Code of the Russian Federation). For any bonuses, an order should be drawn up in form No. T-11 (No. T-11a). When paying a monthly production bonus, make a personal income tax withholding entry: 1. on the last day of the month for which it was accrued (along with the salary), if the bonus amount does not depend on the production results achieved; 2. in the month of payment of the bonus, if its amount depends on the achieved production results (for example, a percentage of sales for a manager). It is explained this way. In the first case, the production monthly bonus is part of the salary accrued for the current month (this may be a fixed monthly amount). In the second case, the monthly production bonus is an incentive payment. Its amount depends on the achieved production results, therefore such a bonus cannot be considered remuneration for the performance of job duties. In this case, the date of receipt of income is the day of payment (transfer to the employee’s account) of the bonus (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Make an entry for tax withholding at the time of payment of the premium. In cases where the bonus amount is included in the personal income tax tax base along with your salary, pay the tax in one payment order (together with your salary). If the premium amount is included in the personal income tax tax base in the month of payment, transfer the tax to the budget in a separate payment order. In particular, the need to issue a separate payment order may arise if the deadlines for transferring personal income tax for various payments during the month do not coincide. This conclusion can be made on the basis of paragraph 2 of Article 223 and Article 226 of the Tax Code of the Russian Federation. From the website Accounting ru That is, it turns out that you need to decide whether this payment depends on the results achieved. I believe that no, it does not depend on you. Then it is more logical to withhold personal income tax from such a premium on the last day of the month. I think that an advance payment or payment for the first half of the month has absolutely nothing to do with it. In any case, personal income tax is not paid on it.

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We reflect the bonuses in section 2

In Section 2 6-NDFL, you need to show the dates of receipt and withholding of tax, the deadline set for transferring tax to the budget, as well as the amount of income actually received and withheld personal income tax. The income of individuals should be grouped according to the lines of section 2:

• by dates when they were actually paid
• according to the timing when the personal income tax amounts withheld from these incomes must be transferred to the budget.

Each such grouping is reflected in a separate block:

For each line of the specified block, filling rules are defined, in particular:

• line 100 “Date of actual receipt of income” - is filled out taking into account the provisions of Article 223 of the Tax Code of the Russian Federation;
• line 110 “Date of tax withholding” - taking into account the provisions of paragraph 4 of Article 226 and paragraph 7 of Article 226.1 of the Tax Code of the Russian Federation;
• line 120 “Tax payment deadline” - taking into account the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Tax Code of the Russian Federation.

However, in relation to bonus payments, the lines of Section 2 should be completed taking into account certain features. Let's explain them.

So, the date of actual receipt of income in the form of wages is considered to be the last day of the month for which the employee was accrued income for work duties performed (clause 2 of Article 223 of the Tax Code of the Russian Federation). That is, for example, even if an employee received a salary for August in September, the date of receipt of income is still considered to be August 31 (the last day of this month). This is provided for in paragraph 2 of Article 223 of the Tax Code of the Russian Federation. Therefore, in relation to wages, this date is transferred to line 100 “Date of actual receipt of income.” But with regard to bonus payments, the approach is different. The Letter of the Federal Tax Service dated 06/08/16 No. BS-4-11/10169 explains that when transferring personal income tax from the premium amount, one must be guided by paragraph 1 of Article 223 of the Tax Code of the Russian Federation. It provides that the date of actual receipt of income is considered to be the day the income is paid, and not the last day of the month.

Paragraph 2 of Article 223 of the Tax Code of the Russian Federation states that the date of receipt of earnings is the last day of the month. However, do not take this point into account when paying bonuses.

In addition, paragraph 4 of Article 226 of the Tax Code of the Russian Federation obliges tax agents to withhold the accrued amount of personal income tax upon actual payment of income. And the tax should be transferred to the budget no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation). Therefore, personal income tax must be withheld when the bonus is actually issued to the employee. There is no need to wait for the end of the month (letter of the Ministry of Finance of Russia dated March 27, 2015 No. 03-04-07/17028).

If we summarize all of the above without confusing wording from the Tax Code of the Russian Federation, then in Section 2 of 6-NDFL, reflect the payment of bonuses in a separate block:

• on line 100 – the date of payment of the premium;
• on line 110 - the same date as on line 100;
• on line 120 – the next day after the one indicated on line 110;
• on line 130 - the amount of the premium;
• on line 140 - the amount of personal income tax.

One-time bonus in the middle of the month

Let's give an example of how the reflection of the bonus in 6-NDFL should look like in real life. Let’s assume that Alpha LLC paid an employee a one-time holiday bonus in the amount of 15,000 on August 15, 2021. On the same day, the accountant needs to withhold tax from the bonus in the amount of 1,950 rubles (15,000 × 13%). No later than the next day (August 16), the tax should be transferred to the budget. Under such conditions, show the one-time bonus in 6-NDFL for 9 months of 2021 as follows:

Bonus paid along with salary

But what to do if the bonus is paid along with the salary? How to show it in section 2 of the 6-NDFL calculation? In such a situation, the bonus in section 2 also needs to be highlighted as a separate block.

Let’s assume that Progress LLC paid the salary and bonus for July on August 5, 2021. The total payment amount is 65,000 rubles. For salary, the date of receipt of income will be July 31, and for bonuses - August 5. The amount of the award is 10,000 rubles. The amount of tax on the premium was 1,300 rubles (10,000 × 13%). The accountant needs to reflect the paid bonus in 6-NDFL for 9 months of 2021 in a separate block of section 2:

Show your salary in the amount of 55,000 rubles (65,000 – 10,000) in a separate block. You should not “mix” bonus and salary together (in one block).

Conclusion: one-time bonuses are shown in 6-NDFL on the date when the bonus was issued. Salaries, but not bonuses, are dated to the last day of the month.

Grouping awards into one block

The above procedure for reflecting bonuses in lines 100, 110, 120, 130 and 140 of Section 2 applies to all types of incentive bonuses. In the specified way, in the calculation of 6-NDFL, you show monthly, quarterly and annual bonuses: highlight them separately from the salary and mark the day of payment as the date of actual receipt of income (clause 1 of Article 223 of the Tax Code of the Russian Federation). In the same way, show bonuses in kind (subclause 2, clause 1, article 223 of the Tax Code of the Russian Federation).

Please note that all awards in section 2 can be grouped together (in one block) if they have the same date of actual receipt of income. That is, if, for example, on October 5, 2021, employees were paid both a monthly bonus for September and a quarterly bonus for the 3rd quarter, then both of these payments can be combined in one block of section 2.

Also see “Terms for payment of bonuses under the new wage law: what has changed.”

If the monthly bonus is wages

Some employers are willing to pay employees monthly bonuses or bonuses regardless of performance. And in employment contracts you can find similar wording: “The employee is paid a monthly bonus in the amount of 12,000 rubles.”

In this case, the employer is obliged to give the employee a bonus or bonus every month, regardless of the results of work. And such a payment is already a payment for labor, and not an incentive payment. And for income in the form of wages, the date of actual receipt of income is the last day of the month for which wages were accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation). Therefore, monthly bonuses, which are remuneration, do not need to be separately allocated in section 2.

Let us assume that Stella LLC, under the terms of the employment contract, is obliged to pay the employee a salary of 30,000 rubles and a bonus of 15,000 rubles every month. The total monthly salary is 45,000 rubles (30,000 + 15,000). This amount should not be divided into salary and bonus in section 2:

But be careful: this rule does not apply to quarterly and annual bonuses. Always write them separately in section 2, since they have nothing to do with the monthly salary.

What kind of awards are there?

Depending on the frequency of payment, the following types of bonuses are distinguished:

Moreover, depending on the grounds for payment, bonuses can also be divided into production and non-production.

Introductory information

Federal Law No. 272-FZ dated June 3, 2016 comes into force on October 3, 2021. From this date, a new version of Article 136 of the Labor Code will be in effect, providing that the employer is obliged to pay employees wages no later than the 15th day of the month following the month worked. That is, all employers will be required to pay wages for October no later than November 15, 2021. If the salary payment day falls on a weekend or holiday, then the salary will need to be paid, as before, no later than the last working day before this weekend or holiday (Part 8 of Article 136 of the Labor Code of the Russian Federation).

New version of Article 136 of the Labor Code: “Wages are paid at least every half month. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued.”