Memo for employee bonuses: sample 2021

Types of employee incentives

It is allowed to encourage an employee not only in material form. The main types of incentives used in practice:

• announcement of gratitude;
• cash bonus;
• nomination for the title of the best in the profession;
• issuance of a valuable gift;
• awarding a certificate of honor.

The list, in accordance with Art. 191 of the Labor Code of the Russian Federation is not closed; the bonus system is established for each specific enterprise in local regulations. For special achievements, a presentation for state awards may follow.

Calculation and payment of bonuses based on the results of work for the year

The accrual of bonuses is carried out by the accounting department. The bonus is accrued in the month in which the bonus order was issued. Accrual and payment of bonuses based on the results of the year (current) is allowed in the next year. This is due to the fact that it is necessary to evaluate the performance of the past year, which can only be done after its end.

The income code in the 2-NDFL certificate is 2002.

Premiums are subject to insurance premiums. In addition, they are included in labor costs. If the general taxation system (GTS) is used - on the date of accrual, and with the simplified system (STS) - on the date of payment of bonuses to the employee.

For example, if an order to pay a bonus based on the results of 2021 was issued in the same year 2021, in accounting and tax accounting the bonus should be included in expenses for 2021. When calculating personal income tax and insurance premiums, the bonus must be included in the employee’s income for 2019.

Thus, the procedure for paying bonuses at the end of the year can be fixed in the internal acts of the organization containing labor law norms. If there are none, and the bonus payment procedure is also not specified in the employment contracts with employees, the employer decides for himself whether to pay the bonus or not.

What documents are required to document the bonus?

The announcement of the payment of a bonus to an employee is made by an administrative document for the enterprise, an order is issued to reward the employee for conscientious work, achievements in work, fulfillment of the plan, etc.

It has several varieties:

• mass - imposed on an entire group of workers, the majority of the team;
• personal - issued in relation to a specific employee;
• scheduled - published at a certain frequency;
• unscheduled - published in connection with the occurrence of a specific event, outside the established periodicity;
• production - taken in connection with achieving results in production;
• organizational - published in gratitude for active participation in the public life of the enterprise, for example, for achievements at sporting events;
• festive - in connection with the onset of memorable dates, holidays, anniversaries.

Employee incentives

An employment contract concluded between an employer and an employee implies mandatory remuneration. Since money is paid for labor, this payment is called wages.

Salary is remuneration for work of full-time employees of an organization (individual entrepreneur). The size of the salary depends on the qualifications of the employee, the complexity, quantity, quality and conditions of the work he performs. In addition to the salary (tariff rate), the salary includes various compensations, additional payments and allowances, as well as incentive payments, for example, bonuses (Article 129 of the Labor Code of the Russian Federation).

There are bonuses paid on a regular basis and one-time bonuses. Both are paid on the basis of the administrative document of the head of the organization. For example, this could be an order for a one-time bonus for an employee.

Already from the name it is clear that regular bonuses are usually paid for work activity in a certain time period, for example, a month, quarter or year. In turn, one-time bonuses are not paid systematically, but are issued in connection with the occurrence of an event.

Memo about bonuses

The basis for issuing an administrative act on bonuses is a memo, presentation or petition from the employee’s immediate supervisor or the head of another service or department. This document must indicate the employee’s achievements or other grounds for bonuses. The payment amount is indicated by a specific figure or an indication of the percentage of the salary, etc. The head of the enterprise has the right to decide to increase or decrease the monetary reward.

ConsultantPlus experts discussed how to process and take into account bonuses for employees. Use these instructions for free.

How to register correctly

The official note about the award is drawn up in writing. The organization may adopt special forms for applications on various topics. If there are none, the text is presented in free form.

If several employees are awarded bonuses at the same time, a table is inserted into the sample memorandum on employee incentives:

For the successful preparation of students to participate in the city Olympiad in mathematics.

Student of class 10-A Sidorov S.S. took 1st place.

For the successful preparation of students to participate in the city Olympiad in physics.

Student of class 10-A Sidorov S.S. and 10-B grade student F.F. Fedorova. took 1st and 3rd places.

The appeal is addressed directly to the head of the organization: chief, director, chairman, general director.

Orders in form T-11 and T-11a

The administrative document is drawn up according to the standard form T-11, approved by the State Statistics Committee (but is not currently mandatory for use), or in free form. The organization has the right to develop its own sample.

Form T-11 is used if one employee needs to receive a bonus.

If several employees are worthy of a bonus, the T-11a form is used.

Document structure:

• a header containing the details of the organization and the document (name of the enterprise, number, date of issue of the order, its subject);
• the main part with written documentation of the employer’s order and its basis;
• final (signatures, their transcripts, there must be a note about the employee’s familiarization).

The main part must indicate:

• who exactly is being rewarded (full last name, first name and patronymic, personnel number, department and position held);
• what the bonus is for: the wording of the basis for the bonus in the order is of great importance, since the employee has the right to know why he receives the bonus. The wording used is an indication of specific achievements and merits. For example, phrases are often used: “in connection with the anniversary”, “for production successes”, “for professionalism and processing”, etc.;
• the amount of remuneration or the procedure for determining it;
• the period for which the allowance is made.

Sample order to reward employees for good work

Sample and examples of filling out an order 2021

There are 2 possible forms of this document recommended by law:

The employer has the right to use any form or develop an independent design option . The main thing is to correctly reflect the transaction in accounting documents and other financial papers. The main requirement for content is to whom the bonus is awarded, in what exact amount and on what basis. Usually the order also reflects the name and position of the person who is responsible for its implementation.

An example of a bonus order (in the case of payment to two employees) could be like this.

Thus, the document includes:

1. Title - a header with the usual information: full name of the company, number, date and name of the order.
2. The main part, which lists the persons awarded the bonus (full name, position, personnel number), the basis for the issuance and the amount of the amount. In this case, the size can be indicated either in numbers or as a percentage (for example, 10% of the salary). It is also stated here on the recommendation of which employee the bonus is awarded if there was a business recommendation.
3. Signature of the manager, date and annex with the signatures of all awarded employees confirming the fact of their familiarization with the award.

Order on monthly bonuses

Sometimes an employer, when determining the form of remuneration at an enterprise, opts for a salary-bonus system. In this case, an administrative document is issued, which sets out the conditions for payment of bonuses. To determine the grounds and procedure for bonuses, the employer has the right to adopt a separate local regulation. The regulations on bonuses define the grounds: memo, report, data on the implementation of the plan, describe the publication of an administrative act and other nuances, right down to the wording of how to write: to reward an employee with a cash bonus or pay bonuses, etc.

Regulatory documents for payment

The most conflicting issues in the relationship between employees and employers are issues related to wages.

According to labor legislation, the amount and procedure for payment of wages (salary) is fixed (Article 57 of the Labor Code of the Russian Federation).

The payment of bonuses in the legislation does not indicate certain norms, and there is no procedure for the implementation of bonuses for personnel of organizations.

In this regard, there is a need to regulate the conditions and indicators of bonuses at the level of the organization itself.

To do this, an enterprise of any form of ownership must have an internal collective agreement, which is developed by management, based on legal norms (Article 191 of the Labor Code of the Russian Federation). The collective agreement must specify all the criteria by which bonuses are awarded to personnel.

It is also necessary to specify a list of situations in which bonuses are not paid.

If this document does not provide for all bonus procedures, then it is necessary to develop and approve a “Bonus Regulation” based on the company’s activities (read about how to draw up an order to approve the bonus regulation here).

When concluding an employment contract, bonuses should not refer to guaranteed payments to the employee. If a bonus is specified in a certain amount, then it will be possible to make changes in the payment only on the basis of Article 74 of the Labor Code of the Russian Federation, or with the agreement of both parties (Article 72 of the Labor Code of the Russian Federation).

Therefore, it becomes necessary to indicate that all bonus payments are made on the basis of a collective agreement, or the “Regulations on Bonuses”.

If the employee fulfills all the bonus conditions, the employer does not have the right to refuse to pay the bonus, even upon dismissal, since this action is discrimination in wages (Part 2 of Article 132 of the Labor Code of the Russian Federation).