How to calculate bonus from salary example. Salary calculation formula: example. Amount of quarterly bonus in budgetary organizations

The law states that every enterprise has the right to establish additional payments for its employees for the purpose of encouragement and incentives. This is called a quarterly bonus. It is paid within a certain period. Absolutely all bonuses must be reflected in both labor and collective agreements. References to the provision of additional methods of motivation should also be recorded in the Regulations on bonuses. How to correctly calculate, for example, a quarterly bonus? Let's find out in this article.

Grounds for payment of bonus

How is the quarterly bonus paid? Quarterly incentives are issued no more often than once every three working months. The basis for such incentives may be the proper completion of all production tasks.

When the plan is exceeded, the payment can be increased if such a condition is reflected in the contract. As a rule, we can talk about percentages of official salaries, and not about fixed amounts.

Can the quarterly bonus be deprived? What usually happens is that bonuses are strictly tied to the profitability of the institution’s activities. In the event that performance data is low, no cash bonus is given. The employer cannot be subject to any penalties for this.

What is a quarterly bonus?

The system of monetary incentives is typical for real production. That is, we are talking about those whose volumes of goods produced can be measured and compared with plans. In public sector areas, quarterly bonuses are given quite rarely, and only when there is the will of the employer.

If labor performance is successful, the head of the company can issue an order for a quarterly bonus. This amount is issued to a specific department of the institution, as well as to one employee, or to all employees at once without any exception.

In the event that the conditions for quarterly bonuses are specified in collective agreements, and not just mentioned in the regulations, the incentive is issued to all employees of the enterprise. The employer has the right to set bonuses in a certain monetary amount or as a percentage of the salary. In order to carry out monetary incentives, a corresponding order is issued, which is submitted to the accounting department along with a list of employees who are entitled to it.

How is the bonus calculated?

When information on the assignment of the terms of its payment in percentage equivalent is displayed in the order, the quarterly bonus is calculated individually for each employee. The calculation procedure in such a situation will look like this:

Regulations on bonuses

When calculating quarterly incentives, you should rely on the Regulations on Bonuses. When it does not take into account the calculation of the bonus in proportion to the period of time worked from the salary, the bonus value is added in full, and the number of days worked does not actually matter.

If the Regulations indicate that no bonuses are paid for periods of time when the employee has average earnings, then the corresponding payment is not accrued for such days.

When the size of the bonus is determined in a fixed cash indicator, the quarterly bonus must be calculated in the following form:

Payment of the quarterly bonus occurs in parallel with the salary of the current month. When the basic pay is calculated to an employee based on actual output, the bonus is calculated as follows:

the amount of production for one quarter must be multiplied by the current bonus percentage;
wages are added, as well as the regional coefficient;
the amount of income tax is deducted.

Hourly wage

For hourly paid employees, bonuses are calculated as follows:

the average earnings for the last three months are multiplied by the percentage of the bonus payment;
wages ready for payment are added, as well as the necessary regional coefficients;
the amount of income tax is deducted;
the salary amount is obtained taking into account the quarterly bonus.

A rather convenient way is to calculate a quarterly bonus for the personnel of a specific organization, or one employee, through the use of 1C software. A patch to this tool called “Salary and HR Management” is especially suitable for such purposes.

Dependence on factors

Premium calculations depend on many different factors, all of which must be taken into account. Most often, it happens that the bonus is drawn up in relation to a specifically worked period of time. Almost all institutions that are interested in the productivity of their enterprises issue such bonuses.

For example, the payment can be calculated using the following formula: the tariff rate is divided by one month, which is subsequently multiplied by the time worked in days. The last indicator is taken from the timesheet, which takes into account working hours. Let's look at an example of calculating a quarterly bonus.

Example

As part of the example of calculating a bonus, we should consider the case of its accrual for an individual employee. For example, the salary of an employee of a certain institution for one month will be equal to forty thousand rubles. The internal Regulations established a bonus of seventy percent of the total salary. In the first quarter, the employee worked forty-five days, but, according to the schedule, their number turned out to be fifty-six. In such a situation, the payment amount will be calculated as follows: 40 thousand x 70% / 56 x 45 = 22.5 thousand. Income tax is deducted from the final amount. Transfers to various funds are considered exactly the same.

In the same way, it is also possible to accrue bonuses to any employee. It is only important to know the established percentage of time, the number of days worked and their number according to the schedule. The quarterly bonus in 6-NDFL is displayed.

Calculation of average earnings

When calculating the average earnings, only those bonuses that were predetermined by the wage structure are taken into account. When calculating an employee’s average earnings, it is important to take into account all the bonuses accrued to him for the continuation of the calculated time.

Exceptions are made only for annual premiums. They relate to the composition of average earnings absolutely regardless of the time of their actual accrual. Those bonus payments that were accrued for the calendar year that preceded the need to calculate average earnings must be taken into account. That is, if the bonus for the year was made after calculating the interim indicator, then the latter will need to be recalculated.

Monthly bonuses

Monthly bonuses, as well as those that were made over a period of more than a month, are always taken into account differently when calculating average earnings. Thus, the average income can include quarterly payments accrued for the billing period.

If the specified time has not yet been fully worked out, then the quarterly incentive when finding an intermediate indicator is taken into account in full, subject to the following conditions being simultaneously met:

the period for issuing bonuses is included in the settlement period;
Incentives are accrued for actual working hours.

When the calculation period is completely exhausted, the quarterly payment is taken into account regardless of the factors that include in the calculation period the time for which the bonus money was accrued.

Calculating vacation pay

Accounting for quarterly bonuses in vacation calculations is more than a hot topic. For staff in many commercial establishments, the basic salary consists of various types of incentive payments. For example, when a bonus is awarded for the number of sales or services provided.

When an employee has fully worked out the estimated time, when calculating vacation pay, the quarterly figure is always taken into account on a general basis. In situations where the design interval has not yet been sufficiently developed, the following occurs:

the bonus, which is assigned in proportion to the period worked, is taken into account in the amount of the full amount;
the quarterly bonus, which is calculated in a fixed equivalent, is added in strict accordance with the hours worked.

It is also worth paying attention to the months that fall within a specific time period, which is calculated. For example, in bonuses for the third quarter, in situations where only November is taken into account at the beginning of the calculation time, the payment is fixed only for two months.

As part of the calculation of vacation pay, do they take into account the quarterly bonus that is paid for the period that is not the calculated period? When calculating vacation pay, you should take into account only those quarterly bonuses that were strictly assigned within the appropriate period of time.

The bonus structure in various institutions makes it possible to motivate employees, since thanks to this they become directly interested in the results and fruits of their work activities.

Conclusion

The advantage of the bonus system lies in the nature of its flexibility. Any criteria for incentive payments can be easily changed at the discretion of the organization’s management, which helps to find the most optimal incentive options. Another undeniable advantage of the bonus system is the possibility of a global reduction in issues of staff turnover. This is especially significant and relevant in modern conditions. And in order to avoid claims from employees regarding incorrect accrual of bonuses, it is necessary to carefully approach the procedure for their accrual.

It is better to check with the company whether there will be a quarterly bonus.

True, there may be dissatisfied people (from among the consumers of these incentives). They say the sums are meager, they don’t pay anything for your birthday.

This can be avoided by inviting the team to the discussion and translating the joint result into a collective agreement. Or better yet, in a separate application to it.

Who calculates incentive payments to employees?

Such a worthy official is chief accountant or simply accountant. He must know the procedure for calculating and calculating incentive payments, and know the formulas for calculating them, which will be discussed below.

Attention! Afterwards, the accountant is obliged to withhold and pay tax payments to the budget before paying incentive payments.

We talked about the peculiarities of taxation of funds allocated for bonuses to employees.

However, this issue is not the subject of this article.

An assistant accountant in matters of calculating incentive payments often acts as company personnel worker. He, as a rule, is better acquainted with the primary sources, which contain the procedure and methods for calculating incentive payments (which include the corresponding internal agreement, as well as the collective agreement).

What is the maximum and minimum indicator?

Dedicated to the issue of the amount of incentive payments to workers (hereinafter referred to as the Labor Code of the Russian Federation).

Moreover, if the previous edition of this article did not provide for restrictions on the amount of bonus payments and left this issue to the employer, then in this edition such a democratic approach applies only to non-state structures.

In short, the above article of the Labor Code of the Russian Federation states that the structure of incentives for public sector workers is subject to establishment:

Companies financed from the budget establish the types and amounts of incentive payments based on the rates provided for by the Unified Tariff Schedule, within the limits of allocated budget allocations.

Thus, on the one hand, for public sector workers, the maximum bonus amount is also not established. But on the other hand, it is clear that the natural limiter for rewards and material incentives is the budget, which is known to be “not rubber”.

As for the owners and managers of private companies, they are not deprived of the right to independently manage their own funds, within the limits of the law, including at their discretion to set the amount of incentive payments.

There are no reservations regarding the minimum limit of incentive payments in the legislation of the Russian Federation. Article 133 of the Labor Code of the Russian Federation stipulates the minimum wage, but it is immediately stipulated that incentive payments are not included in it.

Principles by which size is determined

Here we are talking about the principles that apply when determining the amount of incentive payments. There are two main principles here.

Firstly, the amount of the incentive payment is usually set as a fixed figure (for example, equal to the rate), or as a predetermined percentage of the worker’s regular rate.
Secondly, if we talk about the amount of incentives for an employee for a labor feat within a specific time period (quarter, year), then it is customary to take into account the time he actually worked.
There is some justice in this, which manifests itself in the fact that a worker who has worked for a year without absences should receive more encouragement than one who was absent from work part of the time.

Formula and its decoding

So, how is the amount of incentive payments to employees calculated? We can talk about two formulas for calculating bonuses:

Formula 1, for incentives in a fixed amount equal to salary for a certain period of time - P = Z / KO x CF, Where:

P – bonus;
Z – worker’s salary;

Formula 2, for incentives as a percentage of salary, for a certain period of time - P = Z x RP / 100 / KO x CF, Where:

P – bonus;
Z – worker’s salary;
RP – the amount of incentive in the form of a set percentage of the salary;
KO – total number of working days in the period;
CF – actual number of days worked in the period.

Examples

Now it's time to apply the formulas for calculating incentives using specific examples.

Let's try formula 1 on the following plot:

The worker Vaskin has a salary of 25 thousand rubles. Based on the results of his successful work, he is entitled to the same salary. It is clear that if he worked all the days, then he should be awarded 25 thousand.

But we will take a complicated version, when the total number of working days in the quarter is 64, and Vaskin worked only 57 of them. The reason for his seven-day absence from work was rainy and inclement weather, about which Vaskin was in severe despondency and melancholy, due to which , did not consider it necessary to bother going to work.

We get:

25,000 / 64 x 57 = 22,265.62 rubles.

Now, let’s try formula 2 on the same plot, setting the worker Vaskin a quarterly incentive in the amount of 30% of the salary for successful work:

25,000 x 30 / 100 / 64 x 57 = 6,679.68 rubles.

Let's make it more difficult again. Let our Vaskin, a worker in the regions of the Far North, where there is a regional coefficient of 15%.

Reference! According to Article 316 of the Labor Code of the Russian Federation, for companies located in the regions of the Far North and in localities equivalent to them, a regional coefficient for monthly earnings has been established.

Article 316. Regional coefficient for wages

The size of the regional coefficient and the procedure for its application for calculating wages of employees of organizations located in the regions of the Far North and equivalent areas are established by the Government of the Russian Federation.

State authorities of the constituent entities of the Russian Federation and local self-government bodies have the right, at the expense of funds from the budgets of the constituent entities of the Russian Federation and the budgets of municipalities, respectively, to establish higher amounts of regional coefficients for state bodies of the constituent entities of the Russian Federation, state institutions of the constituent entities of the Russian Federation, local government bodies, and municipal institutions.

A regulatory legal act of a constituent entity of the Russian Federation may establish a limit on the increase in the regional coefficient established by the municipalities included in the constituent entity of the Russian Federation.

The amounts of these expenses relate to labor costs in full.

The essence of this coefficient is that it is a delta of the increase in monthly earnings for work in difficult climatic circumstances.

This increasing coefficient is calculated by a specific employer, in accordance with the provisions of the employment contract, and, consequently, for incentives.

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

We calculate what kind of monthly salary and incentive payment Vaskin will receive, 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 issue of correctness and fairness of the procedure for calculating incentives to the soldiers entrusted to you, as the head of the company, is entirely in your hands.

Settle this issue with the company’s internal documents, and this will help you properly stimulate the team and encourage them to perform great feats of labor, which will become a good prerequisite for business development.

Didn't find the answer to your question? Find out, how to solve exactly your problem - call right now:

Today, many companies use bonus systems to stimulate employees. In this regard, many questions arise. For example, how to correctly calculate a bonus payment from an employee’s salary? Read on for the answer to this question.

Grounds for awarding bonuses to employees

Labor legislation does not set itself the task of obliging the employer to pay bonuses to its employees. However, it does not prohibit this kind of stimulation.

Important! It is quite legitimate for the management of an organization to refuse to pay bonuses to its employees, since the calculation of bonus payments is not an obligation, but a personal matter of the employer.

That is why each employer determines the possibility of payments independently. At the same time, the management of the organization has the right to independently set the amount of bonuses. For these purposes, internal local acts, collective agreements or employment contracts are provided. This documentation should also indicate when and under what circumstances the employee is entitled to a bonus payment. Often, the heads of the organization provide for the payment of bonuses on the day of payment of wages.

In order for the payment of bonuses to employees to be legal, after its calculation it is necessary to issue an order for its accrual. Two types of orders can be used for this:

If it is decided to award bonuses to one employee - Form N T-11;
If a group of people is subject to bonuses, use Form N T-11a.

But no one prohibits the employer from using their own forms to issue this order.

Main types of employee bonuses

Along with the possibility of making incentive payments and their size, company managers can choose any of the possible types of bonuses, which is also indicated in the above-mentioned regulatory documentation.

So, there are several main types of bonuses: (click to expand)

Monthly – bonus payment is made monthly;
Quarterly – the bonus is paid once a quarter;
Annual – payment is made once a year;
Lump sum – a lump sum is paid for an event or circumstance.

Payment of bonuses to employees can be made both for work-related reasons and regardless of the amount of work done.

Payment of bonus funds in most cases occurs according to two scenarios: the bonus is calculated as a percentage of the salary monthly or once a year.

Procedure for calculating monthly salary bonuses

Often the monthly bonus provides an amount calculated as a percentage of the salary. The percentage of wages in which bonuses are supposed to be awarded to employees is prescribed in labor regulations.

The procedure for calculating the monthly payment of wages to employees, taking into account the salary bonus, is as follows:

If the employee worked all days, then the whole salary is taken for calculation. If an employee missed several days due to illness or vacation, then the salary for the period worked is calculated proportionally.
Then the percentage specified in the contract is multiplied by the amount of salary received that month, resulting in the amount of the bonus.
Next, the size of the salary and the bonus received in the previous calculation are added up.
The amount obtained in the previous calculation is multiplied by the regional coefficient, if one is used at the enterprise, resulting in the amount of accrued wages and bonuses. If a regional coefficient is not provided, then the payment amount will be the amount from the previous calculation.
Next, from the result obtained in paragraph 4, the amount of personal income tax is calculated. To do this, the resulting amount is multiplied by 13% or 30%, depending on whether the employee is resident or not.
To determine the amount of payment of earnings and bonuses, it is necessary to subtract the amount of personal income tax and the amount of the previously paid advance from the amount received as a result of the actions indicated in paragraph 4.

For clarity, we will provide an example of calculating the monthly bonus from salary and the total payment for the month below.

An example of calculating a monthly bonus from salary

To begin with, let us outline the conditions for calculating payments for June 2020. For M.M. Krotov, whose working week is 40 hours (8 hours a day), the salary under the employment contract is 20,000 rubles and he also provides a bonus of 10% of the salary. At the same time, Krotov M.M. is not a resident of the country, and there is no regional coefficient for the territory where the enterprise is located. Also, this employee was sick for 5 days, took a 4-hour day off and received an advance payment of 10 thousand rubles.

Let's start with the calculations:

So, first of all, let’s calculate the amount of salary received by this employee in June (20 working days, 159 working hours):

The cost of one working hour in June for M.M. Krotov: 20,000 rubles: 159 hours = 125.79 rubles/hour

Number of hours worked by M.M. Krotov in the billing period: 159 hours – (5 days * 8 hours + 4 hours) = 115 hours

Salary in the billing period: 115 hours * 125.79 rubles/hour = 14,465.41 rubles

Let's calculate the bonus for June for this employee:

14,465.41 rubles * 10% = 1,446.54 rubles

Let's calculate the amount of the accrued payment:

1446.54 rubles + 14,465.41 rubles = 15,911.95 rubles

Let's calculate the amount of personal income tax withheld by the tax agent:

15,911.95 rubles * 30% = 4773.59 rubles

The payout amount will be:

15,911.95 rubles – 10,000 rubles – 4,773.59 rubles = 1,138.36 rubles.

Procedure for calculating annual and quarterly salary bonuses

The procedure for calculating the annual and quarterly bonus from salary is not much different from the procedure for calculating the monthly bonus from salary. So, the employee’s total earnings for this period of work are initially calculated, and a fixed percentage is taken from it, this will be the amount of the bonus.

Important! The quarterly bonus is paid in the month following the quarter, while the annual bonus is paid, as a rule, at the end of the year.

An example of calculating an annual salary bonus

Let’s leave the conditions of our example the same, however, let’s assume that employee M.M. Krotov worked regularly all year without going on vacation, and only in June he was sick for 5 days and took a 4-hour day off. Only one thing will change - a bonus of 10% is accrued once a year.

So, let's calculate the amount of the bonus based on the salary for the year:

Let's calculate the annual salary:

20,000 rubles * 11 months + 14,465.41 rubles = 234,465.41 rubles

Let's calculate the premium amount:

234,465.41 * 10% = 23,446.54 rubles

Let's calculate the amount of personal income tax withheld from the premium:

23,446.54 rubles * 30% = 3,048.05 rubles

Let's calculate the amount of the bonus payment in hand:

23,446.54 rubles – 3,048.05 rubles = 20,398.51 rubles.

The annual bonus is usually issued in December, so the amount of the total payment of bonus and salary in December will be:

20,000 rubles * 70% + 20,398.51 rubles = 34,398.51 rubles

One of the effective ways to stimulate and reward employees used by many organizations is bonuses. Additional cash payments have a very positive effect on productivity, dedication and quality of work.

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

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It is important that the amount of the bonus and the conditions for receiving it are specified in the employment contract, and are also indicated in the company’s local regulations. The amount can be either fixed or depending on the amount of work performed or earnings received.

Concept

The quarterly bonus is issued at a certain frequency - once every three months. This remuneration is usually given to employees when the company fully fulfills previously assigned tasks.

In case of exceeding the planned indicators, it is possible to increase the amount of the provided bonus. It is advisable to indicate information regarding this possibility in the employment agreement.

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

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

Reasons for promotion

The presence of a cash bonus system is typical primarily for real production, that is, those where the volumes of manufactured products or services provided can be actually 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 payment of the bonus is successful work activity that corresponds to the intended purpose, based on the results of which the management of the enterprise adopts a corresponding resolution. Payment of a quarterly bonus can be made to all working employees, to a specific department, or to an individual employee.

Bonuses are provided for all company employees 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 a strictly fixed bonus amount or vary its size depending on the salary assigned to the employee.

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

Who to pay

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

all employees of the organization;
individual departments that performed best;
specific employees whose work results had a positive impact on the profitability of the company.

When a clause on bonuses is included in a collective agreement, all employees will certainly receive the right to a bonus if the organization successfully completes its tasks. In most cases, the bonus is not fixed, although this option is allowed by law, but depends on the salary of each individual employee.

Who is not entitled to remuneration

The Labor Code distinguishes two categories of persons who are not entitled to accrual of monetary remuneration: the first - women who were on maternity leave throughout the entire quarter (in case of partial coverage of the quarter by leave, a recalculation is provided); the second - persons who were fined, received a reprimand or other disciplinary action in the current quarter.

It is important for the employer to correctly draw up employment contracts and clearly state in them the terms of possible bonuses. For example, if the document stipulates that an employee is due a quarterly bonus, but the conditions for receiving it are not taken into account, then the entrepreneur will have to pay it regardless of performance results.

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

How to correctly calculate the quarterly bonus

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 income received during the reporting period and multiplying the amount received by the stipulated premium percentage.

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 a regional coefficient of 15 percent was established.

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

The amount earned for the quarter is calculated: 31,000 x 3 = 93,000 rubles.
The due premium is calculated: 93,000 x 0.1 = 9,300 rubles.
Since bonuses for a quarter are traditionally issued in the month following its completion, earnings for April will be: (31,000 + 9,300) x 1.15 = 46,345 rubles.
The amount that will be paid directly in person is calculated (that is, without 13 percent personal income tax): 46,345 x 0.87 = 40,320.15 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 to employees in a fixed amount.

The algorithm of actions in this case is as follows:

The amount of the quarterly bonus is summed up with the salary.
The resulting number is multiplied by the regional coefficient, if available.
A 13 percent personal income tax is deducted from this amount.
Finally, the amount of the previously issued advance is subtracted from the final value.

Regulations on bonuses for employees of the enterprise:

From salary

If management decides to accrue a 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 is necessary to take into account that the accrual base may change. In addition, in regions where a regional coefficient exists, it should be applied not only to salaries, but also to bonuses.

If an employee did not work the entire quarter, but only some part 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 simplest to calculate is the calculation 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 will be important in the future when average earnings are calculated.

The determination of actual earnings can be made as the total amount of the actual salary accrued during the bonus period or as the average monthly salary, which was calculated based on data for the quarter for which the bonus is due.

The first option involves viewing the entire salary accrued for the months of the reporting period with the mandatory inclusion of the amount of bonuses received monthly. The resulting amount is multiplied by the percentage provided for in the bonus regulations.

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

Examples

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

To calculate it, use the following formula:

Tariff / rate / standard time per month x days worked

In order to find out the number of days worked, a time sheet is traditionally used.

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

The work schedule for the first quarter included 56 working days, of which Perushov worked only 45. The amount of 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: 21937.5 x 0.87 = 19085.6 rubles.

When does the payment take place?

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

It turns out that in this case the manager does not have to be guided by the norm established by the Labor Code, according to which wages must be paid 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, 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 in no way related to the employee’s work activity.

An insurance premium accrued for a premium not related to work may be included in expenses that are taken into account when calculating the profit base, although the premium itself is not included in such expenses.

How does it affect average earnings and vacation pay?

When calculating an employee’s average earnings, all bonuses accrued during the estimated period must be taken into account. An exception to this rule are annual bonuses, which are considered part of the average salary regardless of when they were actually accrued.

Monthly premiums and those accrued over a longer period are accounted for differently. In particular, average earnings may include quarterly bonuses that were accrued during the pay period.

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

How to calculate salary bonus

Attention

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

Important

How to calculate an employee's bonus from salary?

Info

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

How to correctly calculate a quarterly bonus It is important for the head of an enterprise and his accountant to understand how to calculate a quarterly bonus. In general, this is done by adding up all income received during the reporting period and multiplying the amount received by the stipulated premium percentage.
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 a regional coefficient of 15 percent was established.

Prednalog.ru

However, this issue is not the subject of this article. An employee of the company's personnel service often acts as an assistant accountant in matters of calculating incentive payments.
As a rule, he is better acquainted with the primary sources, which contain the procedure and methods for calculating incentive payments (which include the corresponding internal regulations, as well as the collective agreement). What is the maximum and minimum indicator? 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 amount of incentive payments to workers.
Moreover, if the previous edition of this article did not provide for restrictions on the amount of bonus payments and left this issue to the employer, then in this edition such a democratic approach applies only to non-state structures.

How to calculate salary bonus: formula

For information about what points should be reflected in the regulatory act on bonuses in relation to bonuses for the quarter, read the article “Calculation of the quarterly bonus for the time actually worked.” What coefficients are used when calculating bonuses? The rules for calculating bonuses may not make the procedure for calculating them dependent on any other conditions other than the amount of salary and the size of the share established for calculating bonuses.
In this case, the premium effectively becomes fixed. Its size will not depend on the time of actual work or the rules for deprivation of bonuses. The amount of bonuses in such a situation can only change if the accrual base, i.e., 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 salary of each individual employee. Who is not entitled to remuneration The Labor Code distinguishes two categories of persons who are not entitled to accrual of monetary remuneration: the first - women who were on maternity leave throughout the entire quarter (in case of partial coverage of the quarter, a recalculation is provided); the second - persons who were fined, received a reprimand or other disciplinary action in the current quarter.
It is important for the employer to correctly draw up employment contracts and clearly state in them the terms of possible bonuses.

Premium calculation

It is calculated 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 over 12 months are taken into account.

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

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

Calculation coefficients If only the salary amount and a percentage of it are used to calculate additional remuneration, then the additional payment is practically fixed.

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

How to correctly calculate the quarterly bonus in different cases

We calculate what kind of monthly salary and incentive payment Vaskin will receive, 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 issue of correctness and fairness of the procedure for calculating incentives to the soldiers entrusted to you, as the head of the company, is entirely in your hands. Settle this issue with the company’s internal documents, and this will help you properly stimulate the team and encourage them to perform great feats of labor, which will become a good prerequisite for business development.

These accruals were carried out for 12 consecutive months. It is necessary to calculate the annual premium, the amount of which is 15%:

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

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

rubles – 2,340 rubles = 15,660 rubles.

Direct contributions to special insurance funds must be made at the expense of the employer himself. It is important to remember: there is a certain list of persons for whom quarterly and annual bonuses are not awarded.

It is reflected in the legislation in force in the Russian Federation.

Calculation of payments under different payment conditions Depending on the conditions and sphere of work, wages have their own calculation features. A fixed salary is not established at every enterprise.

As a result, bonuses are calculated in different ways:

Payment at a rate per hour of work. The number of working hours is multiplied by the tariff. The percentage of bonus and personal income tax is calculated from the result obtained.
If there are premiums and odds, the premium amount is multiplied by the corresponding rates.
Salary based on production. Before calculating bonuses, the amount of production is calculated, and then it is multiplied by interest and personal income tax.
Fixed bonus.
The amount of additional payment is specified in the employment agreement. Its size varies only depending on regional coefficients.

Receiving a bonus is possible not only as an employee.

Salary bonus calculator

We multiply the amount by the regional coefficient - this will be the amount 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 subtract personal income tax from the accrued amount and subtract the previously issued advance. You will get the amount of earnings with a bonus in hand. Example 1.

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

Let's calculate the amount of earnings for the month that Ivanov I.I. will receive it in your hands. 1. We calculate the bonus. 10,000*10% = 1000 rubles. 2. We calculate earnings with a bonus of 10,000 + 1,000 = 11,000 rubles.

We calculate earnings with the regional coefficient. 11,000 * 1.15 = 12,650 rubles. 4. We calculate personal income tax. Let's say he has no children. 12,650*13% = 1,644.50 rubles 5.

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

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

The example presented is the simplest calculation of remuneration.

The enterprise may use additional indicators reflected in internal documents:

target purpose of bonuses;
accounting of time worked;
payment periods;
conditions for deprivation of remuneration as a result of identified violations;
the procedure for calculating bonuses during periods of salary changes.

How is a quarterly bonus calculated? Quarterly bonuses are paid based on successful performance over a three-month period.