Bonuses to employees of both state and commercial organizations are not taxed only if they are of the nature of material assistance in terms of the method of payment and registration.
Instructions
Step 1
Material assistance is the payment by management of a certain amount of money in favor of one or more employees in connection with a difficult financial situation, low wages or a sudden need for funds. All other methods of paying bonuses are subject to a single tax established by the Tax Code of the Russian Federation. True, here the law also established certain restrictions - the amount of the premium should not exceed 4,000 rubles, otherwise you still have to pay tax.
Step 2
In addition to the above reasons, material assistance can also be provided to an employee in connection with vacation, illness of parents, children and other close relatives, compensation for moral damage in material terms. The management can assign the payment of such a bonus not only to one person, but to an entire department or simply to several employees.
Step 3
The procedure for such payments presupposes the presence of a corresponding prescription in the collective agreement or employment contract. An individual entrepreneur can issue an order for the provision of material assistance. LLC, CJSC and other forms of legal entities must first discuss and jointly approve the list of employees and the amount of payments at a meeting of shareholders.
Step 4
The order on the accrual of material assistance must be drawn up properly. The name of the employing organization, contact details and bank details are indicated at the top of the document. Further, the date of drawing up the order is indicated, the persons in favor of whom the corresponding payments will be provided, their full names and their positions are listed. The same order indicates the chief accountant and the names of the accounting staff responsible for the timely payment of funds in the specified amount.
