How the prize is calculated. How the monthly bonus is calculated. How to Calculate the Annual Premium Calculator

In practice, the following methods of calculating an advance are used:

1. In proportion to the hours worked.
2. As a percentage of salary.
3. In a fixed amount.

The organization chooses the most convenient ways and payment terms. How to calculate salary by salary Size wages per month, based on the salary, is determined as follows. Calculation of salary by salary, formula: salary = O / Dm * Od, where: salary - monthly salary (gross); O - salary according to staffing table or an employment contract; Dm - the number of days in a month; Od - actually worked days in a month. When the amount of wages is known, we determine the amount of personal income tax: personal income tax = salary * 13%, where: salary - accrued wages for the month; 13% - personal income tax rate for individuals who are tax residents of the Russian Federation (clause 1 of article 224 of the Tax Code of the Russian Federation). Let's determine the amount of wages "on hand" (Net).

Salary calculation, online calculator

• salary bonus;
• annual premium.

From salary Usually the amount of the bonus from the salary is indicated in the employment contract. It represents a certain amount as a percentage of wages during the month.

Many enterprises establish such a bonus for all employees. The algorithm for calculating the value of this type of premium is as follows:

• the salary is multiplied by the percentage of the bonus;
• the size of the salary and the percentage payment are added;
• if there is a regional coefficient, it is necessary to multiply it with the received amount (this is required to be done when working in the regions of the Far North and equated to it);
• personal income tax is calculated in the amount of 13% of the amount received (if the employee is not a resident of the Russian Federation - 30%).

The amount received as a result of the above operations is assigned for payment.

How to calculate your salary bonus

Suppose that Impulse LLC has established a quarterly bonus if the LLC has achieved certain financial results based on the results of its work for the corresponding quarter. The amount of the bonus is 30% of the salary. The statute on bonuses, approved by the LLC, states that no accrual is made for the months not fully worked by the employee.
For the quarterly bonus, this means that the amount calculated as a 30% share of the salary must be multiplied by a factor that takes into account the number of months fully worked in the quarter. Accordingly, this ratio can be 2/3 or 1/3.
For the commission of a disciplinary offense during the bonus period, the employee will be deprived of the bonus for this period in full. If the salary is changed in any of the months of the bonus period, the calculation of the premium for the quarter is made on the basis of the new salary.

How to calculate the salary bonus: the formula

Attention

Calculate the bonus from the salary: calculation options What coefficients are used when calculating the bonus Example of calculating the bonus in an Excel file (also known as the calculator) Taking into account the bonus when calculating the average earnings Results Calculate the bonus from the salary: calculation options At first glance, the amount of the bonus calculated from the salary is determined extremely simple: by multiplying the salary by the percentage set for such a calculation. However, the definition of this indicator alone for calculating such a premium is not enough.

Prednalog.ru

At the moment, the following main types can be distinguished:

• calculated based on the results of a certain period of time:
  • months;
  • quarter;
  • half a year;
• one-time, one-time - accrued in the event of the occurrence of any events, circumstances (this may be the successful completion of the volume of work, another);
• directly related to work or, on the contrary, not having.

The premium must be accrued together with wages... This is especially important if this moment is prescribed in labor agreement.
After the amount of the premium has been calculated, it will be necessary to draw up a special order for accrual.

How to calculate an employee's salary bonus?

Info

Since 2017, these documents, which are internal regulations, are indicated in the Labor Code of the Russian Federation (Article 309.2) as optional for creation in micro-enterprises. However, the absence of such a document requires prescribing the bonus rules in force with the employer in the labor agreement with each employee.

Important

In essence, the same procedure, allowing options for reflecting the conditions of bonuses in various internal documents (including in the employment contract), was in effect before the innovations of 2017. Moreover, the development of a separate document on the rules of bonuses for all employees at the same time was always considered more preferable, since it allowed to reduce the amount of information entered into labor agreements.

Calculation of the premium

The data were accrued for 12 consecutive months. It is necessary to calculate the annual premium, the amount of which is 15%:

• total salary for 12 consecutive months:
• calculate the amount of the annual premium:
• the amount of personal income tax deducted from the annual premium:

Ultimately, at the end of the year, the employee will receive a bonus in the amount of $ 18,000.
rubles - 2 340 rubles = 15 660 rubles. Directly accruals to special insurance funds should be carried out at the expense of the employer himself. It is important to remember: there is a certain list of persons who do not receive quarterly and annual premiums. It is reflected in the legislation in force on the territory of the Russian Federation.

Online salary calculator: calculating salaries before and after taxes

This virtual calculator takes into account only the main factors involved in calculating wages. Therefore, the amount received with the help of it may be more or less than the actually earned.
IMPORTANT INFORMATION FOR THE USER! Using the virtual calculator, you can calculate the approximate salary, which does not take into account the following factors:

• Another vacation
• Availability holidays in the billing period
• Sick leave
• Various surcharges

I have read the information for the user of the virtual calculator HOW TO USE THE VIRTUAL CALCULATOR To calculate the salary

1. Prepare your payroll. Take your hourly rate for calculation.
2. Enter your individual hourly rate in the "Hourly rate" field
3. Enter the number of hours worked in three months in the Hours of Operation field.

How to calculate salary by salary

This is the amount of the premium. The rest of the calculation is in the usual way. Example 3. Ivanov I.I. receives a salary of 10,000 (January, February, March) rubles a month.

He lives in the Chelyabinsk region, where the regional coefficient is 15%. Let's calculate the quarterly bonus, which was 10% of earnings and earnings for April.

We calculate the amount of earnings for the quarter. 10,000 + 10,000 + 10,000 = 30,000 2. We calculate the premium 30,000 * 10% = 3,000 rubles. 3. Based on the results of the quarter, the premium is usually issued in the month following the quarter - in April.

Then the earnings for April will be (10,000 + 3,000) * 1.15 = 14950. 4. We calculate personal income tax 14950 * 13% = 1943.50 5. Earnings for April to be handed out 14950-1943.5 = 13 006.50 rubles.

The legislation establishes samples of these orders: No. T-11 if the bonus will be paid to only one employee No. T-11a if the bonus is charged immediately to a group of different employees. Also, the employer can use his own orders, in a local format. It is important to remember: it is mandatory to calculate and accrue this type of incentive payment if it is indicated in the employment agreement. Often employers reflect the need to pay bonuses in such an agreement. Moreover, deprivation is possible only if this moment is reflected in the contract. Otherwise, it will be illegal. The procedure for calculating the amount of the premium has some peculiarities and nuances. First of all, they are connected precisely with the type of the accrued premium.

How to calculate your salary bonus calculator online

This list today includes the following persons:

• those on leave due to childcare (until they reach 3 years of age);
• temporarily suspended for some reason from performing their immediate duties;
• who have a disciplinary action.

Quarterly premium in budgetary organizations In various kinds of budgetary organizations, it is also possible to accrue quarterly and annual bonuses. At the same time, standard labor legislation applies to such employees.

The procedure for calculating premiums, personal income tax, and deductions to state extra-budgetary funds is standard. There is also a list of persons to whom the premium is not awarded for various reasons.

Each budget enterprise can have its own individual accounting policy. In accordance with its provisions, the calculation of charges will be carried out.

One of effective ways incentives and rewards for employees used by many organizations is bonuses. Additional cash payments have a very positive effect on efficiency, dedication and quality of work.

The legislation does not restrict enterprises in terms of the frequency and amount of payments, so they can establish bonus systems at their discretion.

Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how solve your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.

It's fast and IS FREE!

It is important that the amount of the bonus and the conditions for its receipt are spelled out in the employment contract, and also indicated in the local regulatory legal acts companies. The amount can be either fixed or depending on the amount of work performed or earnings received.

Concept

Quarterly premiums are issued at regular intervals - once every three months. This remuneration is usually given to employees when the enterprise fully fulfills its earlier tasks.

In case of overfulfillment of the planned targets, an increase in the amount of the stipulated premium is possible. It is advisable to indicate information regarding this possibility in the employment agreement.

If the enterprise fails to achieve the planned targets, then all of its employees or exclusively representatives of a particular department, responsible for this state of affairs, bonuses may be deprived.

In most cases, employers tie bonuses just to the planned standards, since the profitability of the enterprise depends on this. Naturally, with low profitability or its complete absence, it becomes impractical to pay bonuses.

Grounds for promotion

The presence of a cash bonus system is typical primarily for real industries, that is, those where the volumes of manufactured products or services rendered can actually be calculated and compared with preliminary plans. In the public sector, this kind of encouragement can also take place, but it is much less common.

The basis for the payment of the bonus is a successful, consistent with the intended goal, labor activity, based on the results of which the management of the enterprise adopts an appropriate resolution. The payment of a quarterly bonus can be made to all working employees, to a specific department, or even to an individual employee.

Bonuses for all employees of the company are provided if quarterly bonuses are mentioned not only in the Regulations on Bonuses, but also in the collective agreement.

The employer, according to the Labor Code, has the right to establish some strictly fixed amount of the bonus or to vary its size depending on the salary assigned to the employee.

The issuance of the award is preceded by the issuance by the head of the corresponding decree, which is sent to the accounting department, accompanied by a list of persons subject to award.

To whom to pay

In the order on awarding a bonus, the employer has the right to indicate:

• all employees of the organization;
• individual departments that have performed the best;
• specific employees, the results of whose work have positively influenced the profitability of the firm.

When a condition on bonuses is entered into a collective agreement, all employees will certainly receive the right to bonuses if the organization successfully accomplishes the assigned tasks. In most cases, the bonus is not fixed, although this option is allowed by law, but depends on the size of the salary of each specific employee.

Who is not eligible for remuneration

The Labor Code distinguishes two categories of persons who are not entitled to the accrual of monetary remuneration: the first - women who were on parental leave throughout the quarter (in the event of partial seizure of the quarter by vacation, recalculation is provided); the second - persons who were fined, reprimanded or others disciplinary action in the current quarter.

It is important for an employer to draw up labor contracts correctly and clearly spell out the conditions for possible bonuses in them. For example, if the document stipulates that the employee is entitled to a quarterly bonus, but the conditions for its receipt are not taken into account, then the entrepreneur will have to pay it regardless of the results of activities.

Otherwise, employees have the right to file a complaint with the regulatory authorities.

How to calculate the quarterly premium correctly

It is important for the head of the enterprise and his accountant to understand how to calculate the quarterly premium. In general, this is done by adding up all the income received for the reporting period and multiplying the amount received by the stipulated percentage of the premium.

Calculation example: Salary of Rashidov D.I. for each month of the second quarter (April, May, June) amounted to 31 thousand rubles. He lives in the Chelyabinsk region, where the regional coefficient was set at 15 percent.

The algorithm for calculating a bonus in the amount of 10 percent of salary and earnings for April is as follows:

1. The amount earned for the quarter is calculated: 31,000 x 3 = 93,000 rubles.
2. The relying premium is calculated: 93,000 x 0.1 = 9,300 rubles.
3. Since the premium for a quarter is traditionally issued in the month following its completion, earnings for April will be: (31000 + 9300) x 1.15 = 46345 rubles.
4. The amount that will be paid directly to your hands is calculated (that is, without 13 percent personal income tax): 46345 x 0.87 = 40320.15 rubles.

In a fixed amount

If the amount of remuneration is not tied to salary, then it is important to know how to calculate the quarterly bonus given out to employees in a fixed amount.

The algorithm of actions in this case is as follows:

1. The amount of the quarterly bonus is summed up with the salary.
2. The resulting number is multiplied by the district coefficient, if any.
3. A 13 percent personal income tax is deducted from this amount.
4. Finally, the amount of the previously issued advance is subtracted from the total value.

Regulations on bonuses for employees of the enterprise:

From salary

If the management decided to calculate the quarterly bonus on an individual basis, depending on the salary of a particular employee, then it is also determined as a percentage of earnings. However, in this case, it must be borne in mind that the basis for accrual may change. In addition, in regions where there is a regional coefficient, it should be applied not only to salaries, but also to bonuses.

In the event that an employee did not work the entire quarter, but only some of it, then the calculation takes into account either the time actually worked by him, or only those months that were worked in full.

From actual earnings

The most understandable and simpler to calculate is the accrual of bonuses depending on what the employee's actual earnings were for the reporting period. This method makes it possible, when determining the amount of bonuses, to take into account the time that the employee actually worked, which in the future will be important when it will be calculated average earnings.

Determination of actual earnings can be made as the total amount of actual wages accrued for the period of bonuses, or as an average monthly salary, which was calculated according to the data for the quarter for which bonuses are due.

The first option involves viewing the entire salary accrued for the months of the reporting period with the obligatory inclusion of the amount of monthly bonuses received. The resulting value is multiplied by the percentage stipulated by the statute on bonuses.

In the second case, the bonus percentage is applied in relation to average monthly salary, which is calculated by dividing all actually received (together with monthly bonuses) salary for the reporting period by 3.

Examples of

One of the most common types of bonuses is the one that is calculated according to the actual hours worked.

To calculate it, use the following formula:

Tariff / rate / time norm per month x days worked

In order to find out the number of days worked, the timesheet is traditionally used.

Example: Employee of Beta Perushov E.A. receives a salary equal to 39 thousand rubles. In accordance with the internal regulations on bonuses, the amount of the bonus is 70 percent of the salary.

The work schedule for the first quarter provided for 56 working days, of which Perushov worked only 45. The amount of the bonus payment due to him is calculated as follows: 39,000 x 0.7 / 56 x 45 = 21,937.5 rubles. Also, taxes (in particular, personal income tax) are deducted from this amount, so he will receive in his hands: 21937.5 x 0.87 = 19085.6 rubles.

When is the payout

Traditionally, the quarterly bonus is paid at the end of the reporting quarter, that is, once every three months. The Ministry of Labor recommends doing this only after a complete and objective assessment of the company's performance in the reporting period.

It turns out that in this case, the head does not have to be guided by the norm established by the Labor Code, according to which the payment of wages must be made no later than the 15th day of the month following the reporting period. That is, the premium can be paid at a later date.

Personal income tax and other contributions

Since the quarterly bonus is an integral part of the wage system, it should be subject to all traditional taxes, that is, personal income tax, as well as insurance premiums... Moreover, the payment of these payments is mandatory even if the quarterly bonus is not included in the payment system for work or is charged at all due to reasons that are not in any way related to the employee's work.

An insurance premium accrued on a non-work-related premium can be charged to an expense that is taken into account when calculating the profit base, although the premium itself is not included in such expense.

How does it affect average earnings and vacation pay?

When calculating the average earnings of an employee, all bonuses accrued during the estimated time should be taken into account. Exception from of this rule are the annual premiums calculated as part of average salary regardless of when they were actually credited.

The accounting for monthly premiums and those that are accrued over a longer period is done differently. In particular, the average earnings may include quarterly bonuses that were accrued during the billing period.

Additional payments, including quarterly bonuses, are used by organizations as methods that stimulate the work of employees and affect the improvement of the quality of work. The possibility of using this method of encouraging workers is enshrined in law.

What is a quarterly bonus and who can get it

Incentive quarterly payments take place when the enterprise achieves the assigned tasks, the implementation of the production plan.

If the activities of the enterprise do not correspond to the specified planned parameters and financial and economic results in a certain period, the entire staff of the company or employees of a certain structural unit may be deprived of monetary reward.

For your information! The frequency of issuing quarterly material incentives is 1 time in 3 months. The decision on payment is made by the management of the company (commercial, budget), while non-payment of material incentives cannot be considered a basis for bringing the manager to responsibility.

Bonuses for work during the quarter, included in the remuneration system at the enterprise, are equated to wages (Article 129 of the Labor Code of the Russian Federation) and are mandatory for the employee if all requirements are met that ensure the right to receive additional monetary remuneration.

The forms and procedure for applying bonus incentives in the system of remuneration for labor at an enterprise should be reflected in its local regulatory documents (Article 135 of the Labor Code of the Russian Federation):

• in an employment contract;
• in a collective agreement;
• in the position of the enterprise on material incentives for employees.

The organization's regulatory documents contain:

• an indication of the list of types of bonuses allowed for use by the employer;
• the frequency for the payment of each type of incentive;
• list of employees entitled to receive material remuneration (by type);
• conditions necessary for calculating the payment;
• a methodology for assessing the participation of each employee in the labor process;
• conditions under which bonuses are not credited to an employee;
• the procedure for resolving disputable situations when assessing the results of an employee's work.

The basis for the calculation and payment of quarterly incentives is an order signed by the company's management, which may apply to:

• a specific employee or group of employees;
• a separate unit;
• the entire workforce of the organization.

For your information! If a bonus clause is specified in a collective agreement, then the bonus must be paid to all employees when certain performance criteria are met. It is not supposed to accrue to employees who were on parental leave during the billing quarter (with recalculation in case of partial capture of the period in question), and to citizens who received disciplinary sanctions in the considered period.

Methods for calculating the quarterly premium

The employee incentive system is developed independently in each organization, therefore, the method for choosing the amount of the bonus is set at the discretion of the management. The size of the incentive payment can be set:

• as a percentage of the actually accrued earnings for a certain time;
• in an exact (fixed) amount, which is a wage supplement;
• as a percentage of the salary;
• as a result of calculation according to a formula that takes into account the indicators of bonuses (in terms of value) used to assess the contribution of the worker to the labor result of the enterprise.

Calculating the bonus from actual earnings

When calculating the incentive, the time actually worked by a citizen is taken into account for the period used to pay the cash bonus, and in the form of actual earnings they take:

• the full amount of earnings determined for the period for calculating the bonus;
• the average monthly salary, determined according to the data of the reported quarter.

In the first case, the calculation calculates the entire payment accrued to the employee for the months of the billing period (quarter) worked by him, including the amount of other monetary incentives. The resulting value is multiplied by the percentage, which is fixed in the provision on incentives and bonuses in relation to the quarterly amount of incentives.

The calculation of the bonus for the quarter (in the amount of 10 percent of the salary, amounting to 30,000 rubles) looks like this:

1. The income earned during the quarter will be 90,000 rubles. (30,000 rubles x 3).
2. The eligible cash bonus is RUB 9,000. (90,000 rubles x 10%).
3. The payment of the quarterly incentive remuneration is made in the next month after the end of the quarter, so earnings for April will amount to 39,000 rubles. (30,000 rubles + 9,000 rubles).
4. The amount to be issued to the employee will be (net of 13% tax on personal income tax) 33,930 rubles. (39,000 rubles - (39,000 rubles x 13%)).

For calculation in a different way, the value of the average earnings per month is set by dividing total amount the employee's earnings for the months of the billing period (including monthly bonuses), by 3 (the number of months in the quarter). Then the calculated indicator is multiplied by the value of the percentage set for the corresponding bonus payment.

Calculation of a premium determined at a fixed amount

The fixed amount of cash incentives is characterized by different payment options depending on the conditions of the current bonus regulation and is paid:

• completely, while the time of the actual stay of a citizen at the workplace during the period adopted for payment of remuneration is not taken into account;
• in proportion to the hours worked during the specified period;
• may not be charged for the partially worked month.

In the first case, no calculation is required, the bonus is accrued in a fixed amount.

In the second option, it is preliminarily required to determine the share of the time actually worked by a citizen in the total duration of the work time per quarter. The resulting share is multiplied by the value of the fixed cash incentive.

In the latter situation, the size of the fixed remuneration should be divided by 3 (the number of months in the quarter) and multiplied by 1 or 2, depending on the number of fully worked months in the quarter.

Determination of the amount of the bonus for the quarter on salary

The remuneration for the quarter, calculated from the size of the worker's salary, is deduced in the amount of a percentage of the salary. In this case, the basis for the accrual (salary) can change, including during the quarter, and the established one for the salary is also applied to the value of the incentive accrued from the salary.

The amount calculated from the salary may be dependent on the hours worked and not cover the month worked partially, if such conditions are determined by an internal document.

The labor contract specifies the conditions of accrual and the amount of interest for the incentive payment, which can be replaced by a coefficient. In some cases, by decision of the management of the organization, the percentage (coefficient) is set on an individual basis, taking into account the salary of a particular employee and is subject to reflection in a personal employment contract.

Taxation and accounting of the quarterly bonus

Accounting entries for premiums are made taking into account the type of accrual and the source of their payments and may look like this:

• crediting the amount of remuneration - Debit account. 20/23/25/26/08/44/86 / Credit account 70;
• issue of the amount from the cash desk of the enterprise - Debit account. 70 / Credit account 50;
• crediting the amount to the employee's card - Debit h. 70 / Credit account. 51;
• deduction of personal income tax - Debit account. 70 / Credit account 67;
• accrual of payments for insurance - Debit account. 91-2 / Credit account. 69-1;
• accrual of amounts for transfers to off-budget funds - Debit account. 08 (91-2) / Credit account. 69.

The bonus for a quarter can be an integral element of the system of payment for the work of citizens, therefore, it is subject to personal income tax and insurance premiums, regardless of the taxation method used in the organization. Payments are also accrued when quarterly incentives are accrued on grounds that are not related to the labor activity of a citizen (Articles 210, 420 of the Tax Code of the Russian Federation, Federal Law No. 125, 07.24.1998).

Insurance premiums for remuneration that are not related to production (labor) activities may be included in the costs taken into account when calculating the taxable base for income tax, even when the premium itself is not included in the specified costs (Article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation No. 03 -03-06 / 1/220, 02.04.2010).

The date of payment of the monetary incentive is the date of its accrual in accounting. Therefore, the accrual of insurance premiums is made on the day the bonus is accrued, regardless of the date of its payment or the day of issuing an order for the payment of remuneration to employees.

For your information! To take into account premiums in spending for taxation of profits, the source of their payment should not be special purpose funds or earmarked income, including a part of net profit, intended for the payment of bonuses, targeted funds (material incentives for consumer workers, social sphere).

In case of overfulfillment of the planned targets, an increase in the amount of the stipulated premium is possible. It is advisable to indicate information regarding this possibility in the employment agreement. If the enterprise fails to achieve the planned targets, then all its employees or exclusively representatives of a particular department who are responsible for this state of affairs may be deprived of the bonus. In most cases, employers tie bonuses just to the planned standards, since the profitability of the enterprise depends on this. Naturally, with low profitability or its complete absence, it becomes impractical to pay bonuses.

How to calculate your salary bonus

Attention

Regulatory legal act of the subject Russian Federation the maximum size of the increase in the regional coefficient established by the constituent entities of the Russian Federation can be established municipalities... The sums of the indicated expenses refer to the expenses for labor remuneration in full.

The essence of this coefficient is that it is the delta of increasing monthly earnings for work in difficult climatic conditions. This multiplying factor is calculated on the monthly payments established by a specific employer, in accordance with the provisions of the employment contract, and therefore on incentives.

Important

We also take into account that quarterly incentives are usually issued in the next calendar month after the quarter, along with the monthly rate. At the same time, the specified coefficient is calculated both on wages and on incentives.

How to calculate an employee's salary bonus?

Info

For example, if the document stipulates that the employee is entitled to a quarterly bonus, but the conditions for its receipt are not taken into account, then the entrepreneur will have to pay it regardless of the results of activities. Otherwise, employees have the right to file a complaint with the regulatory authorities.

How to calculate the quarterly bonus correctly It is important for the head of the enterprise and his accountant to understand how to calculate the quarterly bonus. In general, this is done by adding up all the income received for the reporting period and multiplying the amount received by the stipulated percentage of the premium.
Calculation example: Salary of Rashidov D.I. for each month of the second quarter (April, May, June) amounted to 31 thousand rubles. He lives in the Chelyabinsk region, where the regional coefficient was set at 15 percent.

Prednalog.ru

However, this issue is not the subject of this article. An accountant's assistant in the calculation of incentive payments is often the employee of the company's personnel department.
He, as a rule, is better acquainted with primary sources, which contain the procedure and methods for calculating incentive payments (to which the corresponding internal situation, as well as the collective agreement). What are the maximum and minimum rates? Article 144 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) is devoted to the issue of the amounts of incentive payments to workers.
At the same time, if the previous edition of this article did not provide for restrictions on the amount of bonus payments and left this issue at the mercy of the employer, then in this edition such a democratic approach applies only to non-state structures.

How to calculate the salary bonus: the formula

For information on what points should be reflected in the statutory act on bonuses in relation to premiums for a quarter, see the article "Calculation of a quarterly bonus for actually worked hours". What coefficients are used in calculating the bonus The rules for calculating the bonus may not make the procedure for calculating it dependent on any other conditions, except for the size of the salary and the size of the share established for calculating the bonus.
In this case, the premium actually becomes fixed. Its size will not depend on the time of actual work or the rules for depriving the premium. The amount of bonuses in such a situation can change only when the accrual base, that is, the salary, changes.

Salary calculation, online calculator

In most cases, the bonus is not fixed, although this option is allowed by law, but depends on the size of the salary of each specific employee. Who is not eligible for remuneration The Labor Code distinguishes two categories of persons who are not entitled to the accrual of monetary remuneration: first - women who were on parental leave throughout the quarter (in the case of partial seizure of the quarter, recalculation is provided); second - persons who were fined, reprimanded or other disciplinary sanctions in the current quarter.
It is important for an employer to draw up labor contracts correctly and clearly spell out the conditions for possible bonuses in them.

Calculation of the premium

It is counted separately, as the ratio of days of absence and presence at work in the quarter. An additional payment for the year is considered in a similar way. Salaries paid for 12 months are taken into account.

The law establishes a list of persons to whom additional remuneration is not charged. These include:

• employees on maternity leave;
• employees subject to disciplinary action;
• employees temporarily suspended from duties.

Coefficients in the calculation If only the size of the salary and a percentage of it are used to calculate the additional remuneration, then the additional payment is practically fixed.

Its size does not change from the number of working days in a month, the fulfillment of plans, etc. The size of the payment is affected by the change in the salary itself.

How to correctly calculate the quarterly premium in different cases

We consider what Vaskin will receive a monthly salary and incentive payment, taking into account the regional coefficient of 15%: (25,000 + 6,679.68) x 1.15 = 36,431.63 rubles. It should be noted that the above formulas are fundamental and may vary depending on specific factual circumstances. In conclusion, I would like to say that the question of the correctness and fairness of the procedure for calculating incentives to the fighters entrusted to you, as the head of the company, is entirely in your hands. Regulate this issue with the internal documents of the company, and this will help you, in the proper way, to stimulate the team and motivate it to perform labor feats, which will become a good prerequisite for business development.

The data were accrued for 12 consecutive months. It is necessary to calculate the annual premium, the amount of which is 15%:

• total salary for 12 consecutive months:
• calculate the amount of the annual premium:
• the amount of personal income tax deducted from the annual premium:

Ultimately, at the end of the year, the employee will receive a bonus in the amount of $ 18,000.

rubles - 2 340 rubles = 15 660 rubles.

Directly accruals to special insurance funds should be carried out at the expense of the employer himself. It is important to remember: there is a certain list of persons who do not receive quarterly and annual premiums.

It is reflected in the legislation in force on the territory of the Russian Federation.

Calculation of payments by different conditions payment Depending on the conditions and sphere of work, wages have their own characteristics of calculation. Not every enterprise has a fixed salary.

As a result, the calculation of the bonus is carried out in different ways:

1. Payment according to the tariff for an hour of work. The number of working hours is multiplied by the tariff. From the result obtained, the percentage of the premium and personal income tax is calculated.

   If there are surcharges and odds, the premium amount is multiplied by the corresponding bets.

2. Production wages. Before calculating the bonus, the amount of production is calculated, and then it is multiplied by the percentage and personal income tax.
3. Fixed premium.

   The amount of additional payment is stipulated in the employment agreement. Its size changes only from regional coefficients.

Receiving a bonus is possible not only as an employee.

Salary bonus calculator

We multiply the amount by the district coefficient - this will be the sum of the accrued bonus and salary. 4. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents. 5. We deduct personal income tax from the accrued amount and deduct the advance issued earlier. You will get the amount of earnings with a bonus in your hands. Example 1.

Ivanov I.I. receives a salary of 10,000 rubles a month. He lives in the Chelyabinsk region, where the regional coefficient is 15%. The monthly premium was 10%. Ivanov I.I. received an advance payment of 5,000 rubles.

Let's calculate the amount of earnings per month, which Ivanov I.I. get in your arms. 1. We calculate the premium. 10,000 * 10% = 1,000 rubles. 2. We count the earnings with a bonus of 10,000 + 1,000 = 11,000 rubles.

We count earnings with a regional coefficient. 11,000 * 1.15 = 12,650 rubles. 4. We consider personal income tax. Suppose he has no children. 12 650 * 13% = 1644.50 rubles 5.

From the final result, 13% of personal income tax or 30% for non-residents of the Russian Federation is calculated. The employer pays contributions to the Pension Fund.

An example of calculating an employee bonus:

• 25000 (salary) * 30% (bonus percentage) = 7500;
• 7500 * 13% = 975;
• 7500 – 975 = 6525.

The example presented is the simplest calculation of remuneration.

The company may apply additional indicators reflected in internal documents:

• the purpose of the bonus payment;
• accounting of hours worked;
• payment periods;
• the conditions for the deprivation of remuneration as a result of the revealed violations;
• the procedure for calculating the bonus during periods of changes in the size of the salary.

How the Quarterly Bonus is calculated Quarterly bonuses are paid based on successful performance over a three-month period.

Recent Entries

Recent comments

• admin on Transferring a pregnant employee to light work
• admin on Purchase of goods from an individual: accounting, documents, taxes
• Alexander on Purchase of goods from an individual: accounting, documents, taxes

How to calculate the salary bonus correctly?

The bonus system is established in each organization independently. It is determined by article No. 114 of the Labor Code of the Russian Federation, where the organization itself sets the frequency of payment of the premium and its size. Today we'll talk about how to calculate the salary bonus.

First, let's define what the prize is? This is a monetary reward to an employee or his encouragement for excellent work results and good economic indicators activities. The amount of the bonus must be stipulated in the employment contract, and also established in the local legal acts of the organization. It can have a fixed amount, or it can be set as a percentage of earnings.

What do you need to calculate the premium?

- local regulations, for example, a collective agreement;

- order according to the form No. T-11 or No. T-11a.

The payment of the bonus is formalized by the order of the head of unified form No. T-11 (the prize is paid to one person) or No. T-11a (the prize is given to the team (department, workshop, etc.)).

The percentage of the bonus to earnings, as well as the fixed amount of the bonus, may differ for each employee, so it is advisable to issue an order in the form No. T-11 for each specific employee. If the percentage of the bonus or a fixed percentage does not change in relation to the entire team, it is possible to issue a bonus by order No. T-11a.

Case 1. How to calculate the monthly premium correctly?

In the organization, the bonus is set as a percentage of the salary. According to the order of the head, the bonus is paid to all employees of the organization in the same percentage of salary. How do I calculate the premium?

1. The salary is multiplied by the percentage of the bonus.

2. Then add up the salary and percentage.

Example 1. Ivanov I.I. receives a salary of 10,000 rubles a month. He lives in the Chelyabinsk region, where the regional coefficient is 15%. The monthly premium was 10%. Ivanov I.I. received an advance payment of 5,000 rubles. Let's calculate the amount of earnings per month, which Ivanov I.I. get in your arms.

1. We count the premium.

10,000 * 10% = 1,000 rubles.

2. We count earnings with a bonus

3. We count earnings with a regional coefficient.

11,000 * 1.15 = 12,650 rubles.

4. We consider personal income tax. Let's say he has no children.

12 650 * 13% = 1644.50 RUB

5. We calculate the amount for the month that Ivanov will receive in his hands.

Case 2. Calculation of the bonus for employees working at the hourly wage rate.

1. The amount of the tariff for the month is multiplied by the percentage of the premium.

2. Then add up the amount for the tariff and the resulting percentage.

3. We multiply the amount by the regional coefficient - this will be the sum of the accrued bonus and salary.

4. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.

5. We deduct personal income tax from the accrued amount and deduct the advance issued earlier. You will get the amount of earnings with a bonus in your hands.

The example is the same as in the previous case, only earnings are counted as the number of hours worked multiplied by the rate per hour.

Case 3. Calculation of bonuses for employees receiving wages from production.

1. The amount of production for the month is multiplied by the percentage of the bonus.

2. Then add up the amount of production and the resulting percentage.

3. We multiply the amount by the regional coefficient - this will be the sum of the accrued bonus and salary.

4. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.

5. We deduct personal income tax from the accrued amount and deduct the advance issued earlier. You will get the amount of earnings with a bonus in your hands.

The example is the same as in the previous case, only earnings are counted as the quantity of products produced multiplied by the production rate.

Case 4. Calculation of the premium in a fixed amount.

1. Add the bonus amount to the monthly salary.

2. We multiply this amount by the regional coefficient - this will be the sum of the accrued bonus and salary.

3. We consider personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.

4. We deduct personal income tax from the accrued amount and deduct the advance issued earlier. You will get the amount of earnings with a bonus in your hands.

Example 2. The example is the same as in the first case, only the premium was 1000 rubles per month. (Ivanov II receives a salary of 10,000 rubles a month. He lives in the Chelyabinsk region, where the regional coefficient is 15%. Ivanov II received an advance payment of 5,000 rubles). Let's calculate the amount of earnings per month, which Ivanov I.I. get in your arms.

1. We count earnings with a bonus

10,000 + 1,000 = 11,000 rubles.

2. We calculate earnings with a regional coefficient.

11,000 * 1.15 = 12,650 rubles.

3. We consider personal income tax. Let's say he has no children.

12 650 * 13% = 1644.50 rubles.

4. We calculate the amount for the month that Ivanov will receive in his hands.

12 650 - 1644.50 - 5000 = 6005.50 rubles.

Case 5. How to calculate the quarterly (annual) premium?

A quarterly or annual bonus is paid based on the results of successful work for these periods.

Add up all the amounts earned (without coefficients) for the quarter (year) and multiply the amount received by the percentage of the bonus. This is the amount of the premium. The rest of the calculation is in the usual way.

Example 3. Ivanov I.I. receives a salary of 10,000 (January, February, March) rubles a month. He lives in the Chelyabinsk region, where the regional coefficient is 15%. Let's calculate the quarterly bonus, which was 10% of earnings and earnings for April.

1. We calculate the amount of earnings for the quarter.

10 000 + 10 000 + 10 000 = 30 000

2. We count the premium

30,000 * 10% = 3,000 rubles.

3. Based on the results of the quarter, the premium is usually issued in the month following the quarter - in April. Then the earnings for April will be

(10 000 + 3 000)*1,15 = 14950.

5. Earnings for April to handout

14950-1943.5 = 13 006.50 rubles.

Free book

leave a comment

Accounting services

3 months as a gift

1 module for free

Free book

In order to receive a free book, enter the data in the form below and click the "Get the book" button.

Free book

Tired of working? It's time to make money! Download for FREE

Free book

In order to receive a free book, enter the data in the form below and click the "Get the book" button.

How to correctly calculate the bonus for employees

According to the legislation in force today, the employer has the right to provide material incentives to his employees for a job well done or for other reasons.

But at the same time, it is necessary to carry out the calculation accordingly, since this payment is income that is subject to personal income tax and must be appropriately reflected in the accounting records.

The presence of any errors can lead to some problems with the tax authorities.

Basic information

V Labor Code The Russian Federation explicitly states the employee's right to receive payment for his work.

But in addition to the amount specified in the employment contract, the employer can pay his employee another amount, which will also be considered income and act as an incentive.

It is important to remember that it must be properly calculated and reflected in the accounting department.

At the same time, both the employee himself and his employer should definitely deal with some important issues:

Definitions

To exclude a misunderstanding of the legislation in force on the territory of the Russian Federation, it is necessary to know the meaning of the following basic definitions and terms:

Bonus (monetary or in any other form) is a procedure for rewarding an employee for fulfilling a certain plan or for a conscientious attitude towards his immediate duties.

There are many different types of awards. The calculation procedure for each has all sorts of individual characteristics.

Today, all awards can be divided into the following main categories:

Bonuses of an incentive type are usually provided directly by the remuneration system and the format of its payment is necessarily indicated in an employment contract or other regulations.

Bonuses of an incentive nature are carried out outside the remuneration system. But at the same time, it should also be taxed with personal income tax, the employer must pay the appropriate contributions in favor of various types of funds.

A very important point directly related to premiums is personal income tax - personal income tax.

It must be paid by all individuals who are officially employed, as well as who are tax residents of the Russian Federation.

The amount of this tax is 13%, its transfer to the state budget is made by the employer, it is he who is the tax agent for his employee.

The bonus system must include the following main elements:

• indicators - the basis for the payment of the premium;
• conditions of bonuses;
• the amount of the premium;
• list of persons to whom the bonus is paid;
• frequency of payments;
• grounds for bonuses.

All these points must be necessarily reflected directly in the intra-organizational regulations.

Whether the bonus is included in the calculation of vacation pay, read here.

In this case, the calculation of the quarterly bonus for the hours actually worked should always be carried out in advance.

Who is issued

A bonus, on the basis of the Labor Code of the Russian Federation, can be issued to any employee who falls into a certain category on the basis of signs that are indicated in the legislation or internal acts of the employing enterprise.

Today, the following reasons can be distinguished for making payments to their employees:

• for excellent production performance - the enterprise must have descriptive this concept the documents;
• at the end of any amount of work or a year;
• per continuous experience work.

At the same time, the above concepts are rather vague. It is advisable for the employer to follow some important recommendations:

The amount of the bonus payment can be set in the form of a fixed amount or as a percentage of some important indicator - for example, the company's income received.

Legal grounds

The legal basis for the payment of the premium should be examined in as much detail as possible. And again, this should be done by both the employee and his employer.

The very formula for calculating this payment is as follows:

At the same time, such an indicator as the amount of processed time in days is necessarily taken from the timesheet.

The payment of this particular type of premium is determined as follows:

The main regulatory document, which must be guided by the employer when making the calculation, is Art. No. 191 of the Labor Code of the Russian Federation.

This payment is subject to mandatory personal income tax. Income code - 2,000. It is obligatory to make payments to the UST and FSS.

When implementing accounting, it is required to be guided by the following:

If possible, you should use a special 1C program. In this way, many mistakes can be avoided.

If the quarterly

The quarterly bonus, in contrast to a similar payment for the time already worked, does not have a clear calculation algorithm.

Therefore, each organization independently draws up a formula for calculating such a reward.

At the same time, the current legislation contains clear recommendations regarding the establishment of the amount of premiums:

• be sure to take into account the contribution made by each employee to the result;
• the amount of the payment must be economically justified.

I can pay premiums of this type for the following indicators:

If necessary, the employer can establish a differentiated method of paying bonuses, depending on some important indicator.

It can be the amount of time worked in a particular organization, productivity, or something else.

Typically, the quarterly bonus is accrued to the employee by the employer in the last month of the reporting period (quarter).

One of the most commonly used and simple ways calculation of this type of bonus - as a percentage of the salary.

The act of calculating the premium to the buyer

It is allowed to pay any premium to the buyer by the seller for any specific actions.

At the same time, the following is usually provided free of charge as a bonus in this situation:

The basis for calculating the amount of the premium to the buyer is a special act. It is an internal document of the organization with which the buyer works and is formed in each case individually by the management of a particular organization.

Example

In order to avoid various kinds of difficulties and problems when carrying out a calculation of this type, it is best to first familiarize yourself with a correctly compiled sample.

Example. The salary of an employee of the company LLC "SM" Ivanov Ivanovich for a month of work is 30 thousand rubles.

Within the organization, there is a special provision concerning bonuses to the employee with a quarterly bonus in the amount of 80% of the salary. For the first quarter Ivanov I.I. worked 47 working days, while the schedule was 57 days.

In a specific case, the following method was used to calculate the amount of the quarterly bonus for an employee:

At the same time, this amount is subject to mandatory personal income tax at the rate of 13%. The rates for various government funds are calculated in the same way as for regular wages.

Whether the regional coefficient is calculated for the premium, read here.

Is it possible to reprimand and deprive the premium at the same time, see here.

An example of calculating an employee bonus is general, but in this way payments can be calculated in any organization - if internal regulations allow it and this procedure does not contradict Art. No. 191 of the Labor Code of the Russian Federation.

Annual bonus when calculating average earnings in 2017

According to the legislation, the bonus is part of the earnings. That is why it is necessarily used when calculating its average value.

But it is important to remember that this is allowed only in relation to bonuses, which are calculated and paid on the basis of the conditions indicated in the letter of Rostrud No. 317-6-1 dated 13.02.07.

According to this provision, the criteria for accounting for the average earnings bonus are as follows:

• this payment is provided for by the remuneration system;
• funds were credited over the past year;
• the reason for the payment is labor achievements.

The correct calculation of the bonus to employees is a guarantee of good relations with them and the absence of problems with tax and labor inspections.

That is why the employer should thoroughly study the current legislation.

The correct wording of employee bonuses: what can you give an employee incentive for? List of grounds for payment

Remuneration has always been the most controversial topic. After all, if the salary is considered a fixed indicator, then the payment of the bonus can only be in the cases provided for in the document defining labor Relations at this enterprise. Moreover, the amount of the incentive and the conditions for its receipt are set independently by the employer. Therefore, the bonus procedure itself causes a lot of controversy, both among accountants and the employees themselves.

Regulations for issuing an employee bonus

The relationship between employers and their employees is regulated by articles in the Labor Code of the Russian Federation. It is the provisions of this document that are the basis for the operation of all enterprises on the territory of the Russian Federation.

Therefore, according to the current legislation of the Russian Federation:

• the bonus is paid to employees, if there are grounds prescribed in the document fixing the labor relationship between the employer and the employee, that is, a collective or labor agreement. Therefore, it cannot be considered a mandatory payment for the work of an employee, which is defined in Art. 191 of the Labor Code of the Russian Federation;
• the bonus is considered an integral part of the salary, which is indicated in Art. 129 of the Labor Code of the Russian Federation;
• the procedure for calculating bonuses and the conditions for the payment of incentives themselves are spelled out in Art. 135 of the Labor Code of the Russian Federation. This provision provides for the right of the employer to independently determine both the size of the incentive and the indicators of bonuses;
• deprivation of an employee of bonuses is considered in Art. 193 of the Labor Code of the Russian Federation. According to the provisions of this article, an employee cannot be deprived of bonuses if the fact of a disciplinary violation by this employee was recorded at the enterprise;
• issues related to the taxation of bonuses are regulated by the Tax Code, and are established in Art. 255 of the Tax Code of the Russian Federation.

What is the additional payment for the base charges?

The size of the bonus, as well as the grounds for its payment, is established by the employer independently, or in agreement with the representative of the labor collective. The enterprise may have has its own bonus system, depending on the type of activity, the profitability of the company and even the attitude of the manager to the rewards of his employees.

The actions of employees for which it is best to pay them bonuses, and the reasons for the encouragement, not directly related to the success of employees:

1. the bonus is given for the time worked. This type of bonus is accrued to employees if they have worked for a whole month without sick leave or without days off at their own expense;
2. can be paid for a job well done. This type of bonus is used not only as a reward, but is also a kind of incentive to work in the future;
3. bonuses accrued in connection with holidays and solemn dates.

Why can they refuse?

The accrual of bonuses most often depends on the quality of the employee's work, his contribution to manufacturing process or professional achievements themselves. Each enterprise has its own criteria and indicators of bonuses. But in any case, the employer determines the need to pay the bonus, based only on the results of the employee's work.

Based on this, it must be said that you cannot reward an employee just for what he has higher education or a certain specialty.

Grounds for employee remuneration

The grounds that can be indicated in the provision on bonuses can be indicators:

• for the implementation of the work plan;
• for significant achievements in work;
• for the timely delivery of reports;
• for the performance of particularly responsible work;
• for the initiative shown;
• for quality work done;
• for carrying out certain events;
• for advanced training.

Art. 236 of the Labor Code of the Russian Federation provides for certain liability for delayed payments.

Article 236 of the Labor Code of the Russian Federation. Material liability employer for late payment of wages and other payments due to the employee

If the employer violates the established deadline, respectively, the payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee, the employer is obliged to pay them with payment of interest (monetary compensation) in the amount of not less than one hundred and fiftieth of the key rate in force at that time Of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay starting from the next day after the due date for payment up to and including the day of actual settlement.

In case of incomplete payment in set time wages and (or) other payments due to the employee, the amount of interest (monetary compensation) is calculated from the amounts actually not paid on time.

The amount of monetary compensation paid to an employee can be increased by a collective agreement, local regulation or an employment contract. The obligation to pay the specified monetary compensation arises regardless of whether the employer is at fault.

When is paper proof of reasons for promotion required?

Despite the fact that the employer himself determines the conditions and sets the amount of bonuses for his employees, he will need justification for the payment. These include:

• the corresponding conditions of bonuses fixed in a normative act or a collective agreement;
• providing data on the implementation of the plan or the results of the work of a particular employee;
• data that the employee actually worked a full month, did not go to sick leave and did not take time off.

Moreover, I would like to note the fact that justifications for the payment of bonuses are necessary only in the case of a one-time premium. In such cases, the information is recorded in a special document called provision for bonuses.

And here are the regular incentives that are paid to employees, are carried out without stating justifications.

Incorrect presentation of wording in documents

The laws of the Russian Federation do not establish a standard form for the award document. But, despite this, there is certain information that must necessarily be spelled out in the document. One of the main points of this document is the text itself, with the grounds for awarding an employee.

1. Payment according to the tariff for an hour of work. The number of working hours is multiplied by the tariff. From the result obtained, the percentage of the premium and personal income tax is calculated. If there are surcharges and odds, the premium amount is multiplied by the corresponding bets.
2. Production wages. Before calculating the bonus, the amount of production is calculated, and then it is multiplied by the percentage and personal income tax.
3. Fixed premium. The amount of additional payment is stipulated in the employment agreement. Its size changes only from regional coefficients.

Receiving a bonus is possible not only as an employee. So, when investing Money the risk premium is calculated. It represents the additional profit that arises when the risk of the transaction increases. The formula for calculating the risk premium is the product of the value of the security instrument by the current level of the premium for it. The premium level is expressed as a fraction.

Found a bug? Select it with the mouse and click:

Your finances are under control

Reprinting of materials is allowed only with indication of the original source

Calculation of bonuses to an employee in different situations

Send to mail

Accrual of bonuses to an employee occurs in the manner established by each employer independently, and may depend on many factors related to both the grounds for calculating and the algorithms for calculating the bonus. Let's consider the most common situations of bonus accrual and the questions arising on them.

Employee bonuses are calculated as follows: types and sources

The reason for paying an employee such an incentive as a bonus may be:

• achievements of a labor nature, committed both by the labor collective as a whole, and personally by a specific employee;
• events that are not directly related to work, but caused by the intention to additionally encourage the employee (for example, in connection with an anniversary or holiday).

On the grounds of the first group, the employer has the unconditional right to include bonuses in the salary structure (Article 129 of the Labor Code of the Russian Federation), and therefore, to take them into account as part of the payment for labor, that is, referring the accrued bonus amounts to the corresponding analytically expenses that will reduce profit base.

It is rather difficult to include bonuses accrued on the grounds of the second group in the salary. The Ministry of Finance of Russia (letter dated 04.24.2013 No. 03-03-06 / 1/14283) insists on accounting for expenses on them at the expense of net profit.

By the nature of payments, bonuses can be:

• systematic (regular), the accrual and payment of which is carried out in compliance with the established frequency (once a month, quarter, year or other period of time);
• one-time (irregular), accrued and paid from case to case upon the occurrence of an appropriate reason for payment.

The bonuses included in the salary structure can have both the one and the other character of periodicity. But prevailing among them, as a rule, are systematically paid incentives. Awards that are not related to labor achievements are usually one-off.

Despite the presence different sources for the payment of bonuses, the bonuses will in any case be the employee's income. And this income will need to be taxed in the usual way with personal income tax (clause 1 of article 210 of the Tax Code of the Russian Federation) and insurance premiums (clause 1 of article 420 of the Tax Code of the Russian Federation, clause 1 of article 20.1 of the law "On compulsory social insurance from accidents ... "dated 24.07.1998 No. 125-FZ). Moreover, expenses for the purpose of calculating income tax can include not only those contributions that are accrued on bonuses included in the salary structure, but also those related to bonuses not related to labor activity (subparagraph 49 of paragraph 1 of article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 02.04.2010 No. 03-03-06 / 1/220).

According to which document the order of bonuses is determined

All aspects of the bonus system used by him should be developed by the employer himself, establishing them in an internal normative act (Article 135 of the Labor Code of the Russian Federation). This act can be created in the form of a separate document devoted only to bonus issues (provisions on bonuses, incentives, incentive payments). But it is also permissible to include the rules for calculating premiums as an integral part in the texts of other internal documents devoted to issues labor law:

• pay regulations;
• collective agreement;
• labor agreement.

A specially developed separate document (or part of a document devoted to labor law issues) is convenient for reflecting in it the procedure for bonuses applied to most of the members of the labor collective. Its presence makes it possible not to prescribe in detail the rules for calculating bonuses in the labor agreement with each of the employees, but to give in this agreement only a reference to the details of the corresponding document on the procedure for awarding. So the development normative act about bonuses allows you to enter detailed rules for calculating this incentive in employment contracts only with those persons whose bonuses are made on an individual basis.