Financial assistance for the anniversary: for the holiday for all employees, taxation of payments in connection with holidays

Documentation

Of course, an organization can provide for the payment of one-time bonuses, including for special occasions, in internal documents:

employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);
collective agreement (part 2 of article 135 of the Labor Code of the Russian Federation);
a special local regulatory act, for example, the Regulations on Bonuses (Part 2 of Article 135, Article 8 of the Labor Code of the Russian Federation).

Such bonuses are part of the organization's labor system. However, much more often, anniversary bonuses are awarded by order of the head of the company. The basis for calculating a bonus is an order to reward an employee or group of employees (forms No. T-11 and No. T-11a, respectively).

The anniversary bonus is paid by bank transfer or according to a payroll slip or cash order (clauses 4.1, 6 of Bank of Russia Directive No. 3210-U dated March 11, 2014).

The calculation of average earnings includes only those bonuses that are provided for by the remuneration system (clause 2 of the Regulations, approved by Government Decree No. 922 of December 24, 2007). Therefore, the anniversary bonus is included in the calculation of average earnings only if this condition is met.

As for the reflection of bonuses in accounting, non-production one-time bonuses are classified as other expenses (clause 11 of PBU 10/99). They are charged as follows:

Dt 91-2 Kt 70 – bonus accrued at the expense of other expenses.

If the bonus is paid from retained earnings, the posting will be the same:

Dt 91-2 Kt 70 – bonus accrued at the expense of net profit.

Including bonuses in average earnings

In accordance with paragraph 2 of the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, when determining the average wage (for example, for calculating vacation pay or travel allowances), all types of payments provided for by the wage system are taken into account, applied by this employer.

At the same time, social payments and other payments not related to wages, in particular material assistance, payment of the cost of food, travel, training, utilities, recreation, are not taken into account (clause 3 of Regulation No. 922). The Moscow City Court, in its appeal ruling dated July 8, 2013 No. 11-13403/13, indicated that the bonus on the occasion of the anniversary of an employee of the institution should also not be included in the calculation of average earnings.

But by virtue of paragraph 2 of Article 14 of the Federal Law of December 29, 2006 No. 255-FZ, the average earnings on the basis of which benefits for temporary disability, pregnancy and childbirth, monthly child care benefits are calculated, include all types of payments and other remuneration in favor of the insured person, for which insurance premiums are charged to the Federal Social Insurance Fund of Russia in accordance with Law No. 212-FZ.

G. Kasparov, budget accounting expert

Question: How is the organization’s anniversary bonus taxed?

Answer: Personal income tax from the organization’s anniversary bonus is withheld by the tax agent upon actual payment of the bonus and is transferred to the budget no later than the day following the day of its payment.

Rationale: Russian organizations from which or as a result of relations with which the taxpayer received income are recognized as tax agents and are obliged to calculate, withhold from the taxpayer and pay personal income tax to the budget (clause 1 of Article 226 of the Tax Code of the Russian Federation). Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Art. 223 of the Tax Code of the Russian Federation (clause 3 of Article 226 of the Tax Code of the Russian Federation). In general, the date of actual receipt of income is defined as the day of payment of income, including the transfer of income to the accounts of the taxpayer (third parties) in banks when income is received in cash (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). At the same time, the date of actual receipt of income in the form of wages is recognized as the last day of the month for which it was accrued (clause 2 of Article 223 of the Tax Code of the Russian Federation). The organization's anniversary bonus does not apply to wages, since it is not related to the employee's labor function (Article 129 of the Labor Code of the Russian Federation). Moreover, in the case of payment of an anniversary bonus, it is not possible to determine the specific month for which income was accrued for completed work duties. According to the position of the Ministry of Finance of Russia, set out in Letter dated September 29, 2017 N 03-04-07/63400, communicated through the system of tax authorities by Letter of the Federal Tax Service of Russia dated October 6, 2017 N ГД-4-11/20217, Art. 223 of the Tax Code of the Russian Federation does not contain provisions allowing the date of receipt of income in the form of a bonus to be determined as the last day of the month on which the order to pay employees the corresponding bonus is dated. Accordingly, in the case of accrual and payment of bonuses to employees of an organization for the organization’s anniversary, the date of actual receipt of income is determined in accordance with paragraphs. 1 clause 1 art. 223 of the Tax Code of the Russian Federation as the day of payment of income to the employee, including the transfer of income to the taxpayer’s bank accounts (question 9 of the Letter of the Federal Tax Service of Russia dated 01.08.2016 N BS-4-11 / [email protected] ). Tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment and transfer the amounts of calculated and withheld tax no later than the day following the day the income is paid to the taxpayer (clauses 4, 6 of Article 226 of the Tax Code of the Russian Federation). In cases where the last day of the period falls on a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Example. Personal income tax from an anniversary bonus An employee who is a tax resident of the Russian Federation receives income in the form of a bonus for the organization’s anniversary in the amount of 10,000 rubles. paid on July 20, 2018. In such a situation: - the amount of tax to be withheld by the tax agent when paying the premium will be 1,300 rubles. (10,000 x 0.13%); — date of actual receipt of income — July 20, 2018 (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation); — tax withholding date — July 20, 2018 (clause 4 of Article 226 of the Tax Code of the Russian Federation); — the deadline for tax transfer is July 23, 2018 (clause 7, article 6.1, clause 6, article 226 of the Tax Code of the Russian Federation).

YES. Morozov Advisor to the State Civil Service of the Russian Federation, 1st class 08/20/2018

It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contain information about all employees. This means transferring a copy of such a report to one employee means disclosing the personal data of other employees. » alt=”Bonus for employee’s birthday income tax”>

Taxes

Personal income tax must be withheld from the premium amount. This rule must be strictly followed by all employers (clause 1 of article 208 of the Tax Code of the Russian Federation). Is the anniversary bonus subject to insurance premiums? Of course, the amount of the one-time bonus must be credited:

contributions for compulsory pension, social, medical insurance (Article 420 of the Tax Code of the Russian Federation); contributions for insurance against accidents and occupational diseases (clause 1, article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ). This should be done regardless of whether the anniversary bonus is provided for in the employment contract with the employee or not.

When calculating income tax, the anniversary bonus cannot be taken into account. In order for such costs to be included in the tax base, the bonus must relate to incentive payments and depend on labor performance (clause 2 of Article 255 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated March 15, 2013 No. 03-03-10/7999, Federal Tax Service dated August 13 .2014 No. GD-4-3/157

Contributions and personal income tax on anniversary bonuses

An employee's anniversary bonus is his income. Therefore, personal income tax on anniversary bonuses must be withheld. And from the entire accrued amount. In addition, this payment is not named in Article 217 of the Tax Code of the Russian Federation, which contains a list of income exempt from personal income tax.

Now let's talk about insurance premiums. As a general rule, the object of taxation with insurance premiums is all payments and rewards accrued by payers of insurance premiums in favor of individuals within the framework of labor relations (Part 1, Article 7 of the Federal Law of July 24, 2009 No. 212-FZ; hereinafter referred to as Law No. 212 -FZ). The anniversary bonus is a one-time payment. It is not related to the employee’s performance of his job duties. However, its payment is made within the framework of labor relations (Article 16 of the Labor Code of the Russian Federation). Therefore, this bonus is part of the employee's remuneration.

However, such payments must be classified exclusively as incentives related to wages. They must be provided for in the relevant local documents of the institution. Please note that for the purposes of determining the base for calculating insurance premiums, the fact that the bonus is paid on the occasion of the employee’s anniversary has no legal significance.

In addition, in Article 9 of Law No. 212-FZ, premiums are not indicated as amounts not subject to insurance premiums. This means that the base for calculating insurance premiums includes payments to employees of the institution that are in the nature of rewards for work, including bonuses on the occasion of anniversaries. This conclusion was reached by the Presidium of the Supreme Arbitration Court of the Russian Federation in its resolution dated June 25, 2013 No. 215/13.

What documents are required to document the bonus?

Regular bonuses provided for by the wage system do not require the execution of any additional documents to consider the issue of bonuses to an employee.
The procedure for assigning and paying such bonuses is already provided for by the internal regulations on bonuses. But for one-time, irregularly issued bonuses, it is necessary to clarify a number of indicators that are essential for bonuses:

reasons for payment;
circle of persons awarded;
the period to which the bonus will relate;
forms of bonuses;
premium size.

The right to make the final decision on the payment of bonuses - both regular and irregular - still remains with the head of the organization. Only in the first case does he approve the results of the distribution of the bonus fund, and in the second must he make a decision on payment or non-payment of the bonus.

More details about award calculations can be found here.

A proposal for a bonus, which can also be called a request for a bonus or a memo for a proposal for a bonus, is drawn up in any form and can be issued to several employees at once. The presentation is usually made by the head of the department in which the employee works. But it can also be submitted by another person. For example, an employee of the HR department.

The submission is addressed to the head of the organization who makes the decision to pay the bonus. It must indicate the position and full name of the person submitting this document.

The main part of the submission outlines the essence of the appeal: in connection with what, to whom (position and full name), for what period, in what form and to what extent it is proposed to award a bonus. Additionally, the following may be listed here:

characteristics of the employee’s business qualities;
indication of additional incentive motives;
information about work experience with this employer;
a note from the HR department about the absence of labor violations.

In the final part, the submission must contain the signature of the person submitting this document, with a transcript of the signature. The date of compilation is required.

A sample memo on nomination for an award can be seen on our website.

An employee can be rewarded 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.

The announcement of the payment of a bonus to an employee is made in the form of issuing a corresponding order.

It has several varieties:

mass - imposed on an entire group of workers, the majority of the team and personal;
scheduled - published with a certain frequency and unscheduled;
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.

The basis for issuing an order 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 can be indicated specifically or indicating a percentage of the salary, etc. The head of the enterprise can decide to increase or decrease the monetary reward.

Instructions: how to draw up an order for a bonus

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An order for the payment of a bonus based on performance is an internal document of the organization, according to which one or more employees will be paid additional material remuneration, the so-called bonuses. August 12, 2021 Author: Polina Goltsova Payment of additional remuneration is an internal matter of each employer.

The organization has the right to independently determine the frequency, reasons and amounts of bonus payments to employees. Common reasons for bonuses are:

all-Russian holidays, for example New Year, March 8;
significant dates for an employee or the entire company: birthday, organization anniversary, professional holiday;
merits in work: an employee is encouraged, for example, if he exceeded the production standard, achieved production optimization, reduced defect rates, initiated transformations useful for production, and reduced production costs without loss of quality.

Rewards can be regular (monthly, quarterly, annual) or one-time. It is permissible to award bonuses to only one or several employees at the same time.

The procedure for bonuses is established by an internal act of the organization - the regulations on bonuses. It establishes cases and indicators upon achievement of which employees are entitled to incentive payments.

The regulations also prescribe the need for a monthly incentive supplement, often set as a percentage of the salary.

The presence of a provision on bonuses is especially important for budgetary organizations that pay additional remunerations from the wage fund allocated from the budget.

Regulations on bonuses for budgetary institutions are developed on the basis of departmental acts of the system in which the institution is located. For the payment of each individual remuneration, a special order on bonuses is issued.

Resolution

Orders in form T-11 and T-11a

The form can be drawn up according to the standard form T-11, approved by the State Statistics Committee (but 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, a collective agreement is issued in form T-11a.

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 (indication of specific achievements, merits or other reasons). For example, the following formulations 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.