Monthly bonuses Payment of monthly bonuses is carried out both with the salary of the current month and a month later. They are taken into account differently when calculating the average salary. Bonuses paid along with the current month's salary are included in the calculation of the average

One-time bonuses If the regulations on remuneration of organizations provide for the payment of one-time bonuses, for example, on public holidays or in connection with an anniversary, then they should also be included in the calculation of average earnings. Accrued in the billing period

Annual bonuses In addition to monthly and quarterly bonuses, many companies consider it their duty to reward employees with an annual bonus, although the current legislation does not contain such a concept: it only provides for remuneration based on the results of the year.

14.13.1. Bonuses to employees of organizations The document “Bonuses to employees of organizations” is intended for entering information about the accrual of monthly, quarterly or annual bonuses to employees as a percentage of the amount of accruals of the employee for the period, based on the results of which

Bonuses The marketing uses of bonuses include sales incentives and the creation of "intangible equity" through gifts, sweepstakes, discounts and other perceived added value. “Add-ons” may be included in the overall package of goods or services (for example, free

Explaining the Equity Risk Premium One of the big mysteries in finance is why, over the long term, equity returns are so much higher than fixed-rate returns, given the associated risk of each asset class. From 1900 to 2006

A bonus is a material incentive for employees to perform their duties conscientiously. Employees perceive the bonus as part of their salary, although this is a variable value and in some cases it may not be received. Deprivation of a bonus always raises many questions from the employee to the employer. Let's look at what depreciation is and how legal it is.

Deprivation of bonuses - what the law tells us

Deduction of bonuses is the non-payment of a bonus or part thereof. But the Labor Code prohibits making deductions from wages, except in specially specified cases. It should be noted here that the bonus is a variable part of payments to the employee. And if he violates his duties, the bonus is not deducted from the salary, but is simply not accrued or is accrued partially. It is impossible to arbitrarily deprive an employee of a bonus. The terms of payment must be specified in the local acts of the organization.

To determine whether deprivation of a bonus is a disciplinary sanction or not, we will be helped by referring to the Labor Code of the Russian Federation. Article 192 of the Labor Code of the Russian Federation talks about the following disciplinary penalties: reprimand, reprimand and dismissal on appropriate grounds. The general rule establishes that an employer cannot impose double punishment on an employee for the same offense. Deprivation of an employee’s bonus is not provided for under the Labor Code of the Russian Federation and is a consequence of disciplinary action. Therefore, a reprimand and deprivation of a bonus at the same time are not double punishment.

Grounds for payment of bonus

Pros of depreciation

In addition to the obvious disadvantages of deprivation of bonuses, depreciation also has its advantages:

1. Improves labor discipline;
2. Increases the responsibility of both employees and management;
3. Allows you to highlight those employees who really deserve the bonus.

The conditions for receiving a bonus are fixed by an internal act of the company, these can be:

• employment contract,
• collective agreement,
• regulations on bonuses for employees,
• wage regulations.

Bonus criteria are spelled out very clearly, and the employee gets acquainted with them upon signature. The grounds for paying a bonus may be:

1. No collections in the accounting period (month, quarter, half year, year).
2. Fulfillment of planned indicators.
3. Exceeding the norm.
4. No delays.
5. Fulfillment of duties stipulated by the employment contract.

If the local regulation does not indicate that the bonus is not paid, for example, in the event of a reprimand, then this will be an illegal deprivation of the bonus.

Procedure for accrual and deprivation of bonuses

Non-payment of premium must be documented. A memo is being written to deny the bonus. The sample is not provided for by law, so it is enough to indicate the basic details:

1. In whose name the note is written, it is usually the head of the organization.
2. From whom – position, last name, first name, patronymic.
3. The position and surname of the employee who will be deprived of the bonus.
4. Grounds for depriving an employee of a bonus: failure to meet targets; if there is a disciplinary sanction, the number and date of the order must be indicated.

Based on the note, an order is issued for non-payment of the premium or partial payment. The law also does not provide for a sample of such an order. You need to pay attention to how the order is drawn up; it should not look like a penalty.

Illegal deprivation of bonus

The rules for calculating bonuses must be specified in the employer’s local regulations. Employees of the organization get acquainted with the working conditions and wages upon hiring upon signature.

The following points are indicated:

1. Grounds for awarding bonuses.
2. Payment procedure and amount.
3. Positions of employees who are entitled to receive bonuses.
4. Conditions for reduction or non-payment of bonuses, for which the employee can be deprived of a bonus.

Need to know

Since the bonus is equivalent in value to salary, it is also included in the calculation of the employee’s average daily earnings. This is of great importance when calculating sick leave and vacation pay. Read more about whether bonuses are included in the calculation of vacation pay.

You cannot deduct an already accrued bonus from your salary. The Labor Code of the Russian Federation does not include deductions for employees in the list of legal grounds for making deductions.

How to appeal illegal deprivation of bonuses

Let's look at how to challenge the deprivation of a bonus. An employee has the right to contact the Labor Inspectorate (you will find how to write a complaint to the Labor Inspectorate) or the judicial authorities with a claim against the employer if he believes that the deduction was made illegally. Upon application, the Labor Inspectorate checks whether the deductions made are in compliance with the law. First of all, the existence of grounds and the correctness of the documentation of the violation are verified.

Note: the employer may not deprive the bonus, but pay it in a smaller amount. This is true when the bonus is calculated in proportion to the time worked. For example, the organization provides for the payment of quarterly bonuses, but if the employee actually worked only 1 or 2 full months, it will be recalculated accordingly.

Evidence of the illegality of the deprivation of the bonus must be presented to the court. To do this, it is necessary for the employer to provide documents related to the calculation of bonus payments. These may be copies of documents such as:

• employment contract,
• bonus regulations,
• wage regulations,
• collective agreement,
• memo about deprivation of bonus,
• order for accrual and deduction of bonuses,
• order to impose a disciplinary sanction,
• explanatory notes from the employee.

The employer is obliged to issue copies of work-related documents to the employee upon his application within 3 working days.

The following video discusses the question of what type of bonus deduction can be considered illegal and how to defend your rights to legal wages

Employer's liability

Illegal deprivation of bonuses to employees entails administrative liability of the employer for violation of the Labor Code. This violation falls under Art. 5.27 Code of Administrative Offenses of the Russian Federation. Involves the imposition of a fine of 1,000 to 5,000 on the guilty official or individual entrepreneur. From 30,000 to 50,000 rubles per organization. For repeated violations, fines increase from 10,000 to 20,000 rubles for officials and from 50,000 to 70,000 rubles for an organization.

The head of the organization may be disqualified for up to 3 years.

The employee is paid the under-accrued bonus and compensation for its delay in the amount of one three hundredth of the refinancing rate of the Central Bank of the Russian Federation.

Arbitrage practice

Citizen A. resigned from the organization in early December. In this organization, local regulations established that the annual bonus is paid at the end of the calendar year. The bonus to citizen A. was never paid.

Still have questions? Ask them in the comments to the article

Is it legal to accrue and pay a bonus to an employee while he is on sick leave or maternity leave (during this period the employee did not officially work)? The Internal Labor Regulations provide for bonuses based on the results of the month, year, and other bonuses based on the order of the manager.

Answer

The employer independently develops a bonus system, including determining the conditions for payment of bonuses in its local regulations.

It is necessary to clearly and clearly state the procedure for bonuses: to whom and in what cases bonuses are paid, which is the basis for non-payment of bonuses.

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Firstly, you need to clarify whether bonuses were accrued for the period of work, but paid during the period of illness. Or accrued for the period of illness? In the first case, there should be no dispute: if the employee has worked the accounting period or achieved some results that are the basis for a bonus, then paying him a bonus even during the period of illness will be legal. If the bonus is accrued for the period of illness of the employee and is in no way tied to the result of his work (for example, a bonus in connection with an anniversary that coincided with a period of incapacity), then such a bonus can be provided for by a local act and paid to the employee. However, there are certain tax risks (see the last appendix to the answer).

Bonuses for employees on sick leave or maternity leave are accrued and paid in the same way as all other employees, unless local regulations of the organization provide otherwise.

Secondly, the wording you provided is controversial: “at the end of the month, year” can mean both the results of the work of specific employees and the results of the financial and economic activities of the entire organization. If, at the same time, the Internal Labor Regulations provide for the employer’s obligation to pay bonuses (not “can be paid”, but “paid”, “must be paid”, etc.), then in the event of non-payment of the bonus and the employee goes to court, there is a high probability that the court decision will be in favor of the employee, and bonuses will have to be paid.

If the Internal Labor Regulations stipulate that the employer has the right to provide bonuses to employees, but is not obliged to do so, bonuses may not be paid, and the reasons for non-payment may not even be explained.

Thirdly, in order to avoid similar problems in the future, it is recommended that the local regulatory act establishing the bonus system stipulate that payment of bonuses is the right of the employer, and not its obligation.

It can also be provided that the bonus is accrued for the time actually worked in the reporting period, which does not include:

Staying on regular main or additional leave;

Staying on maternity leave;

Staying on parental leave;

Time of incapacity for work, including caring for a sick family member.

If an employee fails to work half or more of the standard working time for the calculation period for calculating a bonus, the bonus is not accrued and is not paid.”

The year-end bonus is subject to accrual and payment to employees who worked at least 200 working days in the reporting year and were working in the LLC at the end of the reporting year, including those whose last working day was December 31 of the reporting year.

The bonus is not accrued and is not paid to the employee in full if there is an unresolved disciplinary sanction for violation of labor discipline during the billing period.

Such provisions will make it possible to justify the non-payment of bonuses for the period of leave (annual, maternity or child care), temporary disability, as well as for employees who have disciplinary sanctions.

If the employer decides to pay bonuses to employees on sick leave or maternity leave, this can also be provided for in a local act and payments can be made. However, in the latter case, there is a possibility of a dispute with the tax authorities about the legality of attributing such payments to the organization’s expenses, because These payments will clearly not be of a production nature, but from the point of view of Art. 252 of the Tax Code of the Russian Federation may be considered economically unjustified.

Thus, the employer decides whether or not to pay a bonus to an employee on sick leave. The law does not prohibit paying a bonus in this case if it is provided for by a local act, but depending on whether this bonus is related to the employee’s labor merits or is paid regardless of them (anniversaries or holidays), the tax consequences will be different.

More details in the System materials:

1. Answer: How to calculate bonuses

Types of awards

The organization develops the bonus system independently.* That is, the organization has the right to establish any types of bonuses for employees.

Depending on the frequency of payment, bonuses are divided:

Depending on the grounds for payment, bonuses are divided:

for production (accrued for the employee’s labor achievements);

for non-productive (not related to the results of the employee’s work activities).

According to sources of payment, bonuses are divided:

for paid out of expenses for ordinary activities;

for paid out of other expenses;

on paid out of net profit.

in a separate local document of the organization (, etc.) (, Labor Code of the Russian Federation).

In this case, the one-time bonus may be a component. Accordingly, one-time bonuses for production results can be taken into account when calculating.

However, one-time bonuses may not be part of the organization’s remuneration system and are assigned only by order (order) of the manager.

The basis for the accrual of any one-time bonus is the manager’s order to reward an employee () or a group of employees (). The order is signed by the head of the organization. The employee(s) must be familiarized with the order against signature (instructions approved). For information on whether it is necessary to make entries about one-time bonuses in the work book and in the employee’s personal card (), see.

Quarterly and monthly bonuses

Monthly and quarterly bonuses can be either production (for example, monthly bonuses that are part of the salary) or non-production (for example, monthly bonuses for employees with children). Typically, the payment of monthly and quarterly bonuses is still related to the production activities of employees.

Monthly and quarterly premiums can be paid from . Most often, monthly and quarterly bonuses are paid out of expenses for ordinary activities.

The procedure for paying monthly (quarterly) bonuses can be fixed:

in a separate local document of the organization (for example, in,) (, Labor Code of the Russian Federation).

The basis for calculating a bonus is the manager’s order to reward an employee () or a group of employees (). The order is signed by the head of the organization. The employee(s) must be familiarized with the order against signature (instructions approved).

Do not make entries about monthly (quarterly) bonuses in employee work books. This is due to the fact that such bonuses are regular. And bonuses paid regularly do not need to be entered into the employee’s work book (Rules approved).

Annual bonus

in a separate local document (for example, in, etc.) (, Labor Code of the Russian Federation);

in the order for payment of bonus ().

In the documents regulating the procedure for calculating and paying bonuses, indicate.

The basis for calculating a bonus is the manager’s order to reward an employee () or a group of employees ().

The order is signed by the head of the organization. Familiarize the employee(s) with the order against signature (instructions approved).

Sergey Razgulin

Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

Employee bonuses. How can an employer protect himself from claims?

How can an employer formulate the terms of local regulations so that payment of bonuses is his right and not his obligation?

Is the employer obliged to pay a bonus based on the results of the year to the employee if he worked less?

How to properly regulate the conditions for reducing premiums

Where to write the conditions

The bonus system in the organization is established by a collective agreement, agreement, employment contract, and local regulations. The employer will reduce the risk of labor disputes regarding bonus issues if in the first three types of documents he indicates only reference standards to the relevant local acts governing the procedure for calculating and paying bonuses. In the local acts themselves, adopted taking into account the opinion of the trade union body, the procedure should be spelled out in detail. If the rules for calculating the bonus, its size and frequency of payment are specified in the employment contract, it will be easier for the employee to obtain court support.

In local acts containing general norms (Internal Labor Regulations, Regulations on Remuneration, etc.), questions about the payment of bonuses are usually not spelled out as clearly as in narrowly focused ones (Regulations on Bonuses, Procedure for Remuneration of Sales Agents, etc.).

Firstly, they regulate legal categories, such as accrual periods, billing periods, payment terms, etc., secondly - in addition to this - they also provide for calculation formulas, award recipients, minimum and maximum indicators required for awarding the award, and other conditions its accruals.

Let us consider individual wordings of narrowly targeted local acts from the point of view of their indisputability from the employer’s position and the popularity of challenging them by employees.

Condition 1. How to stipulate that payment of bonuses is a right and not an obligation of the employer

Correct wording: “The employer, in accordance with the Internal Labor Regulations, the Regulations on Remuneration of Workers, and the Regulations on Bonuses for Employees, has the right to apply incentives to employees in the form of payment of bonuses.”

Controversial wording: “The employer, in accordance with the Internal Labor Regulations, the Regulations on Remuneration of Workers, and the Regulations on Bonuses for Employees, provides/obliges to provide/must apply incentives to employees in the form of payment of bonuses.”

Disputes arise precisely from the interpretation of the obligation to pay bonuses, and not the employer’s right to such an action. If the wording is controversial when considering a case, the court, based on an analysis of the employer’s local acts, as well as taking into account witness testimony, customs (practices) of paying bonuses at the enterprise (based on accounting data), may come to a conclusion about the employer’s obligation to pay the bonus.

However, even having established the payment of a bonus as the employer’s obligation, it is possible to establish in a local act those circumstances on the presence or absence of which its occurrence depends. It must be remembered that the outcome of the dispute in court depends on the clarity of the requirements established by the employer’s local act.

Condition 2. How to register the basis for paying a bonus that does not depend on the employee’s labor function

Correct wording: “All full-time employees, if there are funds in the payroll, may, by separate order of the employer, be paid a bonus dedicated to the corporate holiday - the day the company was founded - April 4th. The bonus amount is equal for all employees and amounts to 500 rubles each. If there are no funds in the payroll for these purposes, bonuses are not made.”

Controversial wording: “The employer annually pays a bonus on the corporate holiday, the day the company was founded, April 4.” The fallacy of the second formulation is that it essentially establishes the employer’s obligation to pay a bonus, and its volume is not specified. As a result, even in the absence of financial opportunity, the employer will have to pay the bonus annually on the designated date.

Condition 3. How to refuse to pay a bonus to a dismissed employee

Correct wording: “The year-end bonus provided for in clause 4 of the Bonus Regulations is subject to accrual and payment to employees who worked at least 200 working days in the reporting year and were working in the LLC at the end of the reporting year, including those whose last working day was December 31 reporting year."

In this case, the recipient of the bonus is clearly designated, which does not allow dismissed employees to claim financial compensation by the end of the year.

Controversial wording: “The bonus at the end of the year is awarded to full-time employees of the LLC in the manner and amount provided for in Chapter N of the Regulations on Bonuses.”

The controversial wording lies in the fact that the circle of bonus recipients is not defined, since the organization may have employees who did not work in the reporting year (for example, those on parental leave). In addition, during the year in an organization, employees are fired, hired, transferred, and the wording does not contain any differentiation, therefore, when applying some kind of emergency situation, the employer cannot avoid the occurrence of disputes.

Condition 4. How to reduce the size of the bonus due to failure to meet working hours standards

Correct wording: “The bonus is calculated for the time actually worked in the reporting period, which does not include:

stay on regular main or additional leave;

being on maternity leave;

being on parental leave;

time of incapacity for work, including caring for a sick family member.

If an employee fails to work half or more of the standard working time for the calculation period for calculating a bonus, the bonus provided for in clause 5 of the Regulations on Bonuses is not accrued and is not paid.”

Controversial wording: “The bonus is awarded to employees of all departments for the past month/year.”

The second formulation does not clearly state whether the employer has the right to reduce the size of the bonus or not pay it at all to those employees who did not actually work in the billing period, which may provoke disputes. The first formulation allows the employer not to pay a bonus to employees who were absent from work for half or more of the reporting period. At the same time, clear regulation of the size of the bonus reduction puts the employer within strict limits.

Condition 5. How to avoid paying a bonus to an employee who has a disciplinary sanction

Correct wording: “The bonus is awarded only to full-time employees of the LLC who properly complied with the requirements of the internal labor regulations in the reporting year. The bonus to an LLC employee is not accrued and is not paid in full if there is an unresolved disciplinary sanction for violation of labor discipline during the billing period.”

This interpretation allows the employer not to encourage discipline violators, which can even be used as a measure of influence on employees. However, this wording obliges the employer to pay a bonus to an employee who has no penalties for the pay period.

The presence of correct wording in local acts regulating the calculation and payment of bonuses does not guarantee the employer the absence of disputes. So, for example, the “transparency” of the wording will give the employee the opportunity to challenge the accrual of a bonus in a reduced amount if the employer exceeds the powers that are fixed in the local act.

Controversial wording: “For violation of labor discipline, the employee will be deprived of bonuses”; “For violation of labor discipline in LLC, the following types of disciplinary sanctions are applied: reprimand, reprimand, deprivation of bonuses, dismissal.”

Deprivation of bonuses cannot be considered as a punishment. The list of disciplinary sanctions is contained in the Labor Code of the Russian Federation and cannot be expanded by employers. Exceptions under Art. 189 of the Labor Code of the Russian Federation relate to federal laws, charters and regulations on discipline which may provide for other penalties.

Even the clarity and correctness of the wording cannot always protect the employer from the emergence of labor disputes based on the inconsistency of the order to deprive the bonus of the provisions of the Labor Code of the Russian Federation.

Condition 6. How to set a target or individual bonus

Correct wording: “The employer has the right to reward specific employees for special services to the organization and achievement of the best results by a separate order of the manager. The following incentives are used at the employer’s discretion: a certificate of honor, a memorable gift, a bonus.” A ready-made plan for the main affairs of the HR officer for the first quarter of 2019
Read in the article: Why does a HR manager need to check accounting, whether new reports need to be submitted in January and what code to approve for the timesheet in 2019

The company plans to pay a bonus for the period from April 1, 2016 to March 31, 2017. How to take such a bonus into account when calculating: 1) the average salary for calculating vacation pay, etc. 2) benefits for certificates of incapacity for work.

Answer

1) in this case we are talking about an annual bonus, it’s just that the period does not coincide with the calendar year. If the pay period has been fully worked out, when calculating vacation pay starting from April 1, 2016, the entire bonus amount is included in the calculation. Regardless of whether the period for which it is accrued is included in the calculation period, and regardless of the accrual conditions.

If the billing period has not been fully worked out, the annual bonus can be taken into account

in the full amount when determining vacation pay, if the following conditions are simultaneously met:

• bonuses are accrued for the actual time worked in the bonus (working) period.

  2) when determining average earnings for calculating sick leave benefits, the annual bonus is taken into account if accrued in. The premium is taken into account in the amount of accrued amounts, provided that insurance contributions were transferred from it to the Social Insurance Fund of Russia.

  How to take bonuses into account when calculating vacation pay

  Accounting for quarterly and annual bonuses

  When calculating vacation pay, you can take into account quarterly bonuses that are accrued in the billing period and the annual bonus for the previous calendar year (regardless of the time of its accrual).* This is stated in the Regulations approved.

  The billing period has been fully worked out

  If the billing period has been fully worked out, include in the calculation the amounts of bonuses accrued in the billing period, regardless of whether the period for which they were accrued is included in the billing period, and regardless of the accrual conditions.*

  The billing period has not been fully worked out

  If the billing period is not fully worked out, quarterly and annual bonuses should be taken into account in full when determining vacation pay, if the following conditions are simultaneously met:*

  • the period for which they are accrued (premium period) is fully included in the calculation;
  • bonuses are accrued for the actual time worked in the bonus (working) period.
• if the period for which the bonus is accrued is fully included in the calculation period, but the bonus is accrued without taking into account the time worked;
• if the bonus period does not coincide with the calculation period (is not included in it or is partly included) regardless of the conditions for calculating the bonus.

Recalculate the bonus in proportion to the time the employee actually worked in the pay period*. Thus, if on any days of the billing period the employee was sick (on vacation, business trip, etc.), the reduced amount of bonuses will have to be included in the calculation of vacation pay. To recalculate, use the formula:

An example of how to take into account a quarterly bonus when calculating vacation pay. The period for which the bonus is accrued is partially included in the calculation period. The billing period has not been fully worked out

Economist A.S. Kondratiev was accepted into the organization in July 2014. The employee's salary is 20,000 rubles.

The regulations on bonuses in the organization provide for the accrual of quarterly bonuses to employees - 3,000 rubles. (in a fixed amount excluding time worked). Bonuses are paid in the last month of the reporting quarter.

In June 2016, the employee goes on vacation (for 14 calendar days). The billing period for calculating vacation pay - from June 2015 to May 2016 inclusive - has not been fully worked out.

In the billing period, Kondratiev was awarded four bonuses:

• in June 2015 - 3000 rubles. for the second quarter of 2015;
• in September 2015 - 3000 rubles. for the third quarter of 2015;
• in December 2015 - 3000 rubles. for the fourth quarter of 2015;
• in March 2016 - 3000 rubles. for the first quarter of 2016.

From December 2 to December 15, 2015 (10 working days) Kondratiev was ill. In December 2015 - 23 working days, of which the employee worked 13 days (23 days - 10 days). Kondratiev's salary for December:
20,000 rub. : 23 days × 13 days = 11,304.35 rub.

The accountant calculated the employee’s earnings for the billing period taking into account the quarterly bonus.

The actual accruals to the employee for the pay period (in addition to sick leave benefits) are shown in the table.

Since the billing period was not fully worked out and bonuses were accrued without taking into account the time worked, the accountant recalculated the amount of bonuses:
12,000 rub. : 248 days × 238 days = 11,516.13 rub.

Thus, the employee’s earnings for the billing period were:
RUB 231,304.35 + 11,516.13 rub. = 242,820.48 rub.

The number of calendar days in an incomplete calendar month when the employee was sick (December 2015) will be:
29.3 days/month : 31 days × 17 days = 16.0677 days.

The average daily salary of an employee is:
RUB 242,820.48 : (11 months × 29.3 days/month + 16.0677 days) = 717.62 rubles/day.

The amount of vacation pay will be:
RUB 717.62/day × 14 days = 10,046.68 rub.

The bonus period has not been fully worked out

Situation: how to take into account quarterly and annual bonuses accrued in the billing period when calculating vacation pay. The working (bonus) period has not been fully worked out by the employee in the organization

The rules for accounting for bonuses in this case depend on how the bonus is calculated - in proportion to the time worked in the working period in the organization or not.

In the first case, take into account bonuses in the full amount when calculating vacation pay (Regulations approved). Do this if the employee has worked the entire pay period.

An example of how to take into account the annual bonus when calculating vacation pay. The working (bonus) period has not been fully worked out in the organization. The bonus is calculated in proportion to the time worked in the working period

To the organization E.V. Ivanova got a job on November 1, 2015. In January 2016, she was awarded an annual bonus based on the fact that in 2015 she worked for only two months.

In June 2016, Ivanova goes on vacation. The calculation period for calculating vacation pay is from November 1, 2015 to May 31, 2016 (seven months). Ivanova worked the entire pay period. The accountant calculated the average salary taking into account the annual bonus. It is included in the calculation in the amount actually accrued.

If the bonus is accrued in a fixed amount, regardless of the fact that the employee worked a part-time (bonus) period for the organization, include it in the calculation of vacation pay in the amount of the monthly portion for each month of the billing period. For example, this should be done if an employee who has worked for two months receives a quarterly bonus in the same amount as employees who have worked for a full quarter.

Moreover, if the pay period has not been fully worked out (the employee had days excluded from the pay period in accordance with the Regulations approved), the bonus must be recalculated. Do this in cases:

• if the period for which the bonus is accrued is included in the calculation period, but the bonus is accrued without taking into account the time worked;
• if the bonus period does not coincide with the calculation period (is not included in it or is partly included) regardless of the conditions for calculating the bonus.

To recalculate, use the formula:

This procedure follows from paragraph 15 of the Regulations, approved by, and.

An example of how to take into account the annual bonus when calculating vacation pay. The working (bonus) period has not been fully worked out. The bonus is accrued in full (excluding time worked during the working period). The bonus period coincides with the billing period

Economist A.S. Kondratiev was accepted into the organization in July 2015. The employee's salary is 20,000 rubles.

The regulations on bonuses in the organization provide for the accrual of an annual bonus to employees - 12,000 rubles. (excluding time worked). Bonuses are paid in the first month of the year following the reporting one.

For 2015, Kondratyev received a bonus of 12,000 rubles.

From February 1 to February 14, 2016 (ten working days) Kondratiev was ill. In February 2016 - 20 working days, of which the employee worked 10 days (20 days - 10 days). Kondratiev’s salary for February was:
20,000 rub. : 20 days × 10 days = 10,000 rub.

In April 2016, the employee was granted leave (10 calendar days). The calculation period for calculating vacation pay - from July 2015 to March 2016 - has not been fully worked out.

The total number of working days in the billing period is 187. Of these, Kondratyev worked 177 days.

The total amount of accruals for the billing period (excluding bonuses) amounted to 170,000 rubles. (RUB 20,000 × 8 months + RUB 10,000). The accountant included this amount in the calculation of vacation pay.

Since Kondratyev did not fully work the bonus period (2015) in the organization, and the bonus was accrued to him in full without taking into account the time worked, the accountant recalculated the amount of the annual bonus, which will be taken into account when calculating vacation pay:
12,000 rub. : 12 months × 9 months = 9000 rub.

Kondratyev worked an incomplete pay period. Therefore, the accountant recalculated the bonus amount based on the days actually worked in the billing period:
9000 rub. : 187 days × 177 days = 8518.72 rub.

Thus, the employee’s earnings for the billing period, taking into account the recalculated bonus, are:
170,000 rub. + 8518.72 rub. = 178,518.72 rub.

The accountant calculated the average daily earnings as follows:
RUB 178,518.72 : (8 months × 29.3 days/month + 29.3 days/month: 29 days × 16 days) = 712.46 rub./day.

The amount of vacation pay is:
RUR 712.46/day × 10 days = 7124.60 rub.

How to take into account bonuses when calculating sick leave benefits

When calculating sick leave benefits, include only those premiums for which insurance premiums are accrued to the Federal Social Insurance Fund of Russia ().

Accounting for quarterly and annual bonuses

All other bonuses and remunerations (based on the results of work for the quarter, for the year, one-time remuneration for length of service, other remunerations based on the results of work for the year, one-time bonuses, etc.) are taken into account when determining average earnings if they are accrued in (in the amount accrued amounts)* (Regulations approved).

Situation: how, when calculating sick leave benefits, take into account the premium that is accrued for time that does not fall within the calculation period. The premium was accrued during the billing period

Take this bonus into account in your earnings for the pay period.

If the bonus is accrued in one of the months of the billing period, it must be taken into account in full when calculating average earnings. Provided that this premium is taken into account when calculating insurance premiums to the Federal Social Insurance Fund of Russia ().*

The amount of the premium that can be taken into account when calculating sick leave benefits does not depend on the period for which it was accrued. The only thing that matters is the period in which the accrual occurred.

If the bonus is accrued outside the billing period, it does not need to be taken into account when calculating sick leave benefits. Even if it is accrued for a period that partially or completely falls within the calculation period.

This conclusion is confirmed by the norms of the Regulations approved.

An example of taking into account an annual premium when calculating sick leave benefits

E.V. Ivanova has been working in the organization since January 2014. In January 2015, she was awarded an annual bonus in the amount of 80 percent of her salary (for 2014). The award is included in the base for calculating contributions to the Social Insurance Fund of Russia.

On March 30, 2016, Ivanova fell ill. To calculate benefits, the accountant takes into account accruals for the billing period from January 1, 2014 to December 31, 2015 inclusive.

The accountant calculated the earnings for the billing period taking into account the annual bonus. It will be included in the calculation in the amount of the actual accrued amount.