The bonus is a variable part of the salary that is paid as a reward for successful work. Its payment must be included in the internal legal acts of the enterprise and enshrined in the employment contract of each employee.
It is necessary
internal regulations; - order; - calculator or program "1C Salary and Personnel"
Instructions
Step 1
If your enterprise has worked successfully, and you decide to pay a bonus to all employees at the end of the month, quarter, half year or year, issue an order. When paying bonuses to all employees, the order must have a unified form No. T-11a, approved by the State Statistics Committee of the Russian Federation. When paying a bonus to one employee, issue an order of form No. T-11.
Step 2
Please enter your full name. employees, the number of the structural unit, position, the basis for the award, the amount. When issuing an order of the unified form No. T-11a, when the award is issued to several employees at once or to one structural unit, department, the basis for issuance can be indicated in general.
Step 3
Indicate the amount on the basis of the internal legal acts of the company. It can be expressed as a percentage of salary or earnings, as well as have a hard cash equivalent and be paid to all employees in the same amount or in hard cash, depending on the position.
Step 4
The bonus is calculated by the accountant of the settlement group. Most often, it is issued at the end of the billing period, which can be a calendar month, quarter, six months or a year, and payments coincide with the issuance of the second part of wages.
Step 5
When paying a bonus in a fixed amount, add a certain amount to the salary of each employee, subtract 13% income tax. If the bonus is paid as a percentage, make a separate calculation for each employee. For example, if an employee receives 25,000 rubles, and it is decided to give a bonus of 30%, when calculating it, the amount will be 7,500 rubles, but the income tax of 13% must be deducted from it. The remainder must be awarded as cash incentives.
Step 6
Issue each type of bonus, incentive or reward in a separate order. If you issue a bonus on a monthly basis, and an additional one on a quarterly basis, based on the results of a half-year or a year, issue a separate order.
