Article 114 of the Labor Code of the Russian Federation allows each enterprise to establish its own system of incentives and bonuses for employees for certain results of work. Also, the employer can pay cash incentives outside the bonus system in one-time or constant cash amounts. Bonuses can be paid based on the results of a month, quarter or year and be of a variable nature, depending on the results of work for a particular period.
Instructions
Step 1
When paying bonuses or incentives, the head of the enterprise issues an order in a unified form approved by the State Statistics Committee of the Russian Federation.
Step 2
The bonus is paid as a fixed amount to each employee or as a percentage of the salary.
Step 3
The head of the enterprise can authorize the head of the structural unit to distribute the bonus to each employee separately, depending on the contribution of each to the successful process of activity. In this case, a certain amount of bonus is issued for the entire team of the structural unit.
Step 4
When issuing a monthly bonus in a fixed amount, it is necessary to calculate the balance of the salary after payment of the advance payment, add to it the sum of the regional coefficient and the bonus and subtract the income tax.
Step 5
If the bonus is issued as a percentage at the end of the month, then the amount of the due salary should be calculated by subtracting the advance payment from the salary. The bonus is calculated by multiplying the total salary by the percentage due. The district coefficient is added and the income tax is deducted. Moreover, income tax should be deducted from the total amount of earnings per month.
Step 6
When issuing a bonus as a percentage based on the results of a quarter, the amount of the average salary for the quarter is calculated. To do this, you need to add up all the funds received from which income tax was withheld, divided by the number of calendar days in the billing period and multiplied by 30, 4. The resulting figure is multiplied by the percentage of the premium. Any bonus, cash incentive or remuneration is always subject to income tax, which is 13%.
