Conditions for paying bonuses to employees. Are insurance premiums paid? Rules for drawing up bonus regulations

Rewarding employees for what is possible - wording The grounds for bonuses may vary depending on what the bonus is given for and how rich the management’s imagination is. Let's consider how the procedure for fixing the wording in the bonus order is regulated and which of them are better to use in certain cases.

Why, according to the Labor Code of the Russian Federation, is a bonus paid to an employee?

The rule of law defining what a bonus is is Part 1 of Article 129 of the Labor Code of the Russian Federation. According to its provisions, a bonus is a payment of an incentive or incentive nature. The name of such payment may change, but it intended purpose is saved.

It is important to remember that the Labor Code of the Russian Federation does not oblige the administration of the organization to pay bonuses to its employees. Grounds for bonuses to employees, the procedure and timing of its implementation, Article 135 of the Labor Code of the Russian Federation refers to the competence of a specific organization, which has the right to determine all this with its internal documents. Despite such a “gap” in labor legislation, the bonus system operates almost everywhere, since the interest of each employee in the results of work is the best guarantee of the overall success of the organization.

In practice, several bonus systems are used. The most common general bonus in Russia is when incentive payments are paid to almost all employees in the absence of shortcomings in their work; the amount of additional payment can be either fixed or dependent on the amount of salary.

A more flexible option is based on a careful assessment of each employee’s contribution to the overall result. With this approach, not all employees can receive a bonus, but only the most successful ones who have brought the maximum benefit to the organization. In this case, the size of the bonus may even significantly exceed the amount of the rewarded employee’s salary.

The main advantage of an individual bonus system is the encouragement of specific qualities of an employee, the result that the organization expects from its employees. This is where the stimulating nature of this type of payment is most clearly demonstrated, since other employees will strive to perform their duties better, having a real example before them.

Conditions for assigning a bonus, examples of wording

Bonus conditions are determined based on the employee incentive scheme established at the enterprise. When applying a general bonus, the main condition is the fulfillment of certain (often averaged) indicators, completion of work on time, etc. If the work plan is successfully completed, a bonus is assigned by general order based on the results of a month, quarter or other period. At the same time, a list of employees who committed any violations that would deprive them of bonuses is determined.

The wording of bonus orders in such cases is quite monotonous:

• “for the successful completion of the task (plan, assigned responsibilities)”;
• "for high quality work done";
• “for achieving high results in work”, etc.

When using an individually oriented bonus system, bonus payments may not be determined by a time period, but may be paid for specific achievements. Accordingly, an order for bonuses for one or a group of employees will contain the exact wording of the achievement:

• “for successfully representing the interests of the company in negotiations with the client and concluding a particularly advantageous contract”;
• “for completing a particularly difficult urgent task”;
• “for using a non-standard (creative) approach to solving the issue”, etc.

What can you give an additional bonus for?

For an enterprise working for the future, it is important not only to timely fulfill targets, but also to encourage employees to grow professionally, improve the company’s image, attract more partners to cooperate, and strengthen its position in relation to competitors. Such goals can be achieved in various ways, including by taking into account the individual achievements of employees, which the bonus system is aimed at stimulating.

The successful participation of employees in various exhibitions, competitions, and development programs is a huge plus for the image of the enterprise. It is absolutely logical to hold various competitions with subsequent financial incentives within a single enterprise. With a reasonable approach, the economic effect from increasing the skills of employees, improving the quality of work, and coherence of the team will be an order of magnitude greater than the funds spent on bonuses.

Formulations for employee bonuses in this case, they can simply describe the achievements of employees, for example:

• “for participation in a professional skills competition”;
• “for representing the company at an international competition”;
• “for winning the mini-volleyball competition among stationery store employees.”

Another way to improve the microclimate in the team and increase responsibility for the results of each employee is to pay individual bonuses dedicated to significant dates in the employee’s life (the birth of a child, marriage, anniversary, etc.).

A significant aspect of the company’s activities is the desire to retain qualified and experienced employees. Giving bonuses for loyalty to the company, many years of successful work in it, encouraging labor dynasties, creating conditions for their emergence - all this is of great importance.

Contents of the award order

Download the order form

When drawing up an order on bonuses, it is recommended to use the unified form T-11 (for bonuses for a group of employees - T-11a), approved by the Decree of the State Statistics Committee of the Russian Federation “On approval...” No. 1 of 01/05/2004.

In addition to the standard details of the organization, when filling out this form, the following data is entered:

• initials and position of the rewarded employee;
• wording;
• indication of the type of award (amount of money, gift, etc.);
• basis for calculating the premium (presentation or memo from the manager structural unit).

When specifying the wording, you can use either one of the constructions indicated in our article or come up with your own version. It is worth remembering that the Labor Code of the Russian Federation does not impose any special requirements for such wording, leaving this issue to the discretion of the head of the organization.

As you can see, the wording can be different and depend only on the grounds for bonuses and the opinion of management. The law does not make any requirements for wording - the main thing is that it is clear from the text what the premium is paid for.

Often an employee’s salary consists of a small salary and a significant bonus, or both parts are equal. In such situations, the monthly income is considered “normal” and the job has economic sense, only subject to payment of bonuses.

But what should an employee do if the employer suddenly stops paying bonuses? In this case, is there a fact of failure to fulfill obligations on the employer’s side?

Practicing labor dispute lawyers in St. Petersburg from Trdat Group tell you how to independently determine whether a bonus is a mandatory payment, and give advice to employees and employers on protecting their interests.

The material is prepared on the basis Labor Code of the Russian Federation and analysis by our specialists of the judicial practice of courts of general jurisdiction for 2014-2017.

What is a prize anyway?

To answer this question logically, let's start by analyzing the components of salary.

An employee's salary consists of three elements: salary - fixed payment for work performed, compensation payments - additional payments that compensate the employee in advance for harm caused by labor, and bonuses - additional rewards for good performance of labor functions (Article 129 of the Labor Code of the Russian Federation).

If everything is clear with the salary, then the purpose of the other two elements requires more detailed explanations.

Compensation payments

Thus, compensation payments (Article 129 of the Labor Code of the Russian Federation) include multidirectional allowances and additional payments for work in conditions of deviation from the norm and other property losses of the employee. These are, for example, additional payments for work in a northern climate, a weekly workload in excess of forty hours, the effect of harmful chemicals in a factory, emotionally intense activity during human-human interaction, and the like.

These are also payments that reimburse the employee for his personal property costs: the use of his own car, work conversations in his own way mobile phone. This also includes paying for additional health insurance, food, and fitness.

Allowances and surcharges

Allowances and additional payments can be set in a fixed monetary amount or calculated based on the salary according to a predetermined coefficient.

Thus, compensation payments are always aimed at reimbursing something. According to the law, established for the employee This type of additional payment is mandatory and does not depend on the will of the employer.

Prize

The bonus is an element of salary in the form of additional remuneration to the employee from the employer for conscientious, efficient work(Article 191 of the Labor Code of the Russian Federation).

These are regular (monthly, quarterly, annual) and one-time (tied to an achievement, holiday) incentives for completing a certain amount of work, improving technology, completing a project, attracting new clients, increasing the company’s total revenue, and also the absence of violations. In any case, the purpose of the bonus is to stimulate productive work without violations.

Bonuses, like allowances, can be agreed upon as a fixed amount or calculated as a percentage of salary or other key indicator, for example, the coefficient of labor participation in the project.

So, the main feature of the bonus is its encouraging, stimulating nature. But, unlike compensation payments, incentives are not guaranteed by law and always remain at the discretion of the employer.

And in what cases is the employer obliged to pay a bonus if it is not guaranteed by law?

Whether the payment of a bonus is obligatory depends fundamentally on the wording with which the issue of bonuses is settled.

The amount and procedure for calculating bonuses can be specified in the employment contract or local act of the employing organization - general situation on the remuneration system or a separate provision on bonuses.

If, based on the wording of the procedure for paying incentive payments, it follows that it is classified as a mandatory component of the salary, then we can say yes, the employer is obliged to pay.

In addition, if the employee has fulfilled all the conditions for the incentive in the current period and has not been convicted of violations of labor discipline, there is also reason to say that the bonus is obligatory.

Another case of mandatory bonuses is the substitution of concepts in the text of an employment contract or regulation. If the essence of the bonus implies that its purpose is compensatory, then such payment also becomes guaranteed. For example, a bonus in the form of a double salary for working on a holiday is in its pure form a compensatory bonus, which is also directly established by the Labor Code.

On the contrary, the employer should not provide bonuses when, based on the wording, it follows that this type of payment is voluntary or the employee has performed poorly.

For example, an engineer was suing an employer for a monthly bonus that was unpaid because his bonus points were reduced by 25% for work with deficiencies. The court rejected the claim, arguing that according to the provision, bonuses are a variable part of the remuneration, and not a mandatory one, and the plaintiff did not meet the quality indicators of labor (JSC Moscow City Court from10/30/2017 N 33-40191/2017).

In another dispute between a hired specialist and an employer, the court also did not see the latter’s obligation to pay remuneration. The reason is the same - only management is competent to award bonuses, and the plaintiff’s employment contract did not mention any incentive bonuses at all (JSC St. Petersburg City Court dated November 9, 2017 N 33-22364/2017).

And finally, a bonus is gratitude for the result of the employee’s personal labor participation. Therefore, it is not available to persons on sick leave or on maternity leave.

If he is obliged, but does not pay, should the employee go to court? Or is there somewhere else I can go?

Disagreements regarding non-payment of wages and, accordingly, bonuses fall into the category of individual labor disputes.

With a demand to recover the bonus, the employee can apply to the labor dispute commission (a body similar to an internal court with local competence), if the organization has one, or directly to the court with a claim.

The application must be made to the commission within three months from the date of non-receipt of bonuses, and for the court the statute of limitations for labor disputes of this type is one year from the same moment. If the commission's decision is not satisfactory, the consideration can be transferred to court. The appeal period is ten days, counting from the date of receipt of the written decision.

The commission, although it consists of an equal number of representatives of staff and management, is still not always able to consider the dispute impartially, since it functions under the supervision of the employer. An independent judicial review is more likely to be fair. And as an additional bonus for the employee - complete exemption from paying state duty.

Who has a better chance of winning in court?

The position of the courts, unfortunately for mercenaries and the joy of employers, is not in favor of the former. Reasons for decisions of courts of general jurisdiction for recent years full of wording about the optionality of bonuses. This position is firmly established in judicial practice.

However, the prospect of such disputes has been radically changed by a recent precedent in the Supreme Court of the Russian Federation. Thus, the highest body, having considered the dispute over unpaid bonuses, indicated that in such cases it is important to determine the legal nature of the disputed part of the salary (Definition No. 69-KG17-22 of the Supreme Court of the Russian Federation of November 27, 2017). In this case, we are talking about clarifying the purpose of the payment, called a bonus. Either it's compensation or it's incentive. Therefore, workers should never lose optimism.

An employee who intends to sue must first carefully read his employment contract and local regulations, analyze the wording on wages, and compare the conditions with each other. If there is reason to believe that a bonus is obligatory, it is worth keeping copies of local acts, payment orders, salary slips for lately. And only then, with a firm, reasoned position, go to court.

This is exactly the algorithm that experienced Trdat Group lawyers use. Because the goal here is thoughtful assistance to the client, and not an adventurous lawsuit with an unclear prospect.

What will the employee have to prove in court?

There is no universal set of circumstances that must be proven in disputes over bonuses. You need to focus on a specific situation.

However, the employee must be prepared to confirm in court approximately the following:

• The bonus relates to the mandatory part wages by virtue of a direct indication in the act;
• The payment is compensatory in nature;
• Bonuses were systematic: monthly, quarterly;
• The employee met the necessary indicators for receiving incentives in the current period, discipline was not violated.

I am an employer. What should I do?

As the generalized judicial practice and, in particular, the new position clearly show Supreme Court, in the provisions on the remuneration system and unified labor contracts, it is worth clearly indicating that the bonus is not guaranteed and always remains at the discretion of management.

Here are some more tips:

• Develop detailed rules encouraging personnel specifically for the activities of their organization. Tie bonuses to actual personal performance of workers and/or organization-wide achievements. Also, write down exactly why the deprivation occurs, so non-payment will be more difficult to challenge;
• In the text of local acts and employment contracts, clearly separate salary, allowances and incentives. Vague wording - “no”;
• The same division should be applied in payment sheets, and with the most scrupulous approach, you can generally refer to specific clauses of acts and contracts;
• Take it as a systemic rule that each employee, upon signature, is familiarized with the bonus regulations.

So that the bonus procedure you develop works well protective function and did not contradict the law, it is better to entrust its regulatory development to a professional.

Labor dispute lawyers in St. Petersburg Trdat Group provide services to organizations and entrepreneurs in the preparation and maintenance of personnel documentation. A reliable lawyer means a reliable business!

The bonus system is established in each organization independently. It is defined by Article No. 114 of the Labor Code of the Russian Federation, where the organization itself sets the frequency of payment of the bonus and its size. Today we’ll talk about how to calculate a salary bonus.

First, let's define what a premium is? This is a monetary reward to an employee or his encouragement for excellent work results and good economic indicators activities. The amount of the bonus must be specified in the employment contract, and also established in local legal acts organizations. It can be a fixed amount or set as a percentage of earnings.

What is needed to calculate the premium?

Employment contract;
- local regulations, for example, a collective agreement;
- order in form No. T-11 or No. T-11a.

Payment of the bonus is formalized by order of the head of the unified form No. T-11 (the bonus is paid to one person) or No. T-11a (the bonus is given to the team (department, workshop, etc.)).

The percentage of the bonus to earnings, as well as the fixed amount of the bonus, may vary for each employee, so it is advisable to issue an order in Form No. T-11 for each specific employee. If the percentage of the bonus or the fixed percentage does not change for the entire team, you can issue the bonus by order No. T-11a.

Case 1. How to correctly calculate the bonus for a month?

In an organization, the bonus is set as a percentage of the salary. According to the order of the manager, the bonus is paid to all employees of the organization in the same percentage of the salary. How to calculate the bonus?

1. Multiply the salary by the bonus percentage.
2. Then add up the salary and percentage.
3. Multiply the amount by - this will be the sum of the accrued bonus and salary.

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 count the bonus.
10,000*10% = 1000 rubles.

2. We calculate earnings with a bonus

3. We calculate earnings using the regional coefficient.
11,000*1.15 = 12,650 rubles.

4. We calculate personal income tax. Let's say he doesn't have children.
12,650*13% = 1,644.50 rubles

5. We count the amount for the month that Ivanov will receive in his hands.

Case 2. Calculation of bonuses for employees working at an hourly rate.

1. Multiply the monthly tariff amount by the premium percentage.
2. Then we add up the amount according to the tariff and the resulting interest.

4. We calculate 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.

The example is the same as in the previous case, only earnings are calculated as the number of hours worked multiplied by the rate per hour.

Case 3. Calculation of bonuses for employees receiving wages based on output.

1. Multiply the amount of monthly production by the bonus percentage.
2. Then we add up the amount of production and the resulting percentage.
3. We multiply the amount by the regional coefficient - this will be the amount of the accrued bonus and salary.
4. We calculate 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.

The example is the same as in the previous case, only earnings are calculated as the number of products produced multiplied by the production rate.

Case 4. Calculation of a premium in a fixed monetary amount.

1. Add the bonus amount to the monthly salary amount.

2. We multiply this amount by the regional coefficient - this will be the amount of the accrued bonus and salary.
3. We calculate personal income tax. This is the accrued amount multiplied by 13%, or 30% for non-residents.
4. 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 2. The example is the same as in the first case, only the bonus was 1000 rubles per month. (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%. Ivanov I.I. received an advance in the amount of 5,000 rubles). Let's calculate the amount of monthly earnings that Ivanov I.I. will receive it in your hands.

1. We calculate earnings with a bonus
10,000 + 1,000 = 11,000 rubles.

2. We calculate earnings using the regional coefficient.
11,000*1.15 = 12,650 rubles.

3. We calculate personal income tax. Let's say he doesn't have children.
12,650*13% = 1644.50 rub.

4. We count the amount for the month that Ivanov will receive in his hands.
12,650 – 1644.50 – 5000 = 6005.50 rubles.

Case 5. How to calculate the quarterly (annual) bonus?

Quarterly or annual bonus paid based on successful performance during these periods.

We add up all the amounts earned (without coefficients) for the quarter (year) and multiply the resulting amount by the bonus percentage. This is how the premium amount is found. The rest of the calculation is as usual.

Example 3. Ivanov I.I. receives a salary of 10,000 (January, February, March) rubles per month. He lives in the Chelyabinsk region, where the regional coefficient is set at 15%. Let's calculate the quarterly bonus, which amounted to 10% of earnings and earnings for April.

1. We calculate the amount of earnings for the quarter.
10 000 + 10 000 + 10 000 = 30 000

2. We count the bonus
30,000 * 10% = 3,000 rubles.

3. Based on the results of the quarter, the bonus is usually issued in the month following the quarter - in April. Then earnings for April will be

(10 000 + 3 000)*1,15 = 14950.

4. We calculate personal income tax
14950*13% = 1943,50

5. Earnings for April to be issued in person
14950-1943.5 = 13,006.50 rubles.

Free book

Go on vacation soon!

To receive a free book, enter your information in the form below and click the "Get Book" button.

The main person responsible for bonuses to employees is the manager enterprises. He has the right to independently determine not only the amount of bonuses, but also the criteria according to which remuneration is calculated (Article 144 of the Labor Code of the Russian Federation).

But, despite this, there are cases when not only the manager, but also a representative of the workforce participates in the development of bonus regulations.

In the process of work, responsible person The head of the structural department is responsible for submitting reports for bonuses. It is he who analyzes the work, in the form of monitoring his subordinates, and has the right to apply for a monetary reward in connection with a job well done.

Everything else The work on accrual and registration is carried out by the personnel department and accounting department of the enterprise.

Rules and payment procedure

After submitting a report to the head of the structural unit, the head considers this request. The decision to award an employee a bonus is made by the manager after an analysis of the work performed.

Then the manager's order is processed in the accounting department, where the bonus calculation itself is carried out.

If the bonus amount is determined as a percentage, then the accountant multiplies the salary by the corresponding percentage specified in the bonus order. And then, according to paragraph 6 of Art. 164 of the Tax Code, already deducts income tax from the amount received, which is 13%.

In the case where the premium is a fixed amount, then 13% is immediately calculated from it, that is, income tax. The remaining amount will be paid to the employee.

How the bonus is calculated: general step-by-step instructions

Prizes can vary not only in size, but also character. The most common of them are:

• incentive bonuses;
• incentive bonuses.

Incentive payments

Incentive bonuses are paid to employees most often for good job throughout the year, length of service, or timed to coincide with holidays and special occasions. Incentive bonuses have a slightly simplified calculation method.

Let's consider step by step instructions, using the example of bonuses for a special date:

Incentive bonuses most often have a fixed amount monetary reward, and are paid to employees regardless of their position.

Incentive rewards

Incentive bonuses are most often awarded for excellent work done, production above the norm, or delivery of work in due time. certain deadlines. Let's look at step-by-step instructions for calculating an incentive bonus, using the example of bonuses for exceeding the plan:

• The head of a structural unit writes a memorandum indicating the fact that a certain employee has exceeded the plan.
• The head reviews the note and issues an order.
• The order is signed by the manager, the employee being awarded and stamped.
• Then the document is sent to the accounting department, where bonuses are calculated.
• A one-time bonus is paid.
• The fact of bonus payment is recorded in the work book.

Important! I would also like to note the fact that bonus conditions often depend not only on how the employee worked his shift, but also on the profitability of the enterprise itself.

Documentation of the procedure

Documentation of bonuses begins with a memorandum or template documents, which are called submissions for bonuses. The main information reflected in this note is:

An example of a document in the photo below:


Today, the remuneration system increasingly includes bonuses for employees, thereby stimulating their work to increase the profitability of the enterprise. But for this, an important factor remains the correct execution of it. After all, only then the manager has a chance to achieve economic growth of his enterprise.

Employee bonus:

A salary bonus is a great way to encourage an employee, instill in him a sense of responsibility and desire to develop. But do not forget about the moral side of work. After all, only a balance of moral and material rewards can give a positive result.

In 2016 it was adopted new law regulating the rules for payment of wages and bonuses. When did it come into force? What innovations does it contain?

How difficult did the accounting department make the job? What are the rules for paying bonuses in 2018? These and other questions and concerns arise quite reasonably.

We will try here to talk about the main nuances of the application of this law and new edition a number of articles of the Labor Code of the Russian Federation.

So, the deadlines for paying bonuses under the new Wage Law: what has changed?

Will there be any bonuses at all?

Federal Law No. 272 ​​was adopted on June 3, 2016. It came into force on October 3, 2016. The media immediately started talking about the fact that allegedly on the basis of this legislative act, entrepreneurs and other employers could stop paying bonuses altogether. Is everything really so hopeless? Let's figure it out.

The main change that came into force on October 3, 2016 is the new wording of Article 136 of the Labor Code. From now on, it requires the employer to pay wages to employees no later than the 15th day of the month following the month worked. For example, for October of the current year, payments to employees will have to be made no later than November 15th.

If in any month the deadline for the payment of wages falls on a weekend or holiday, then the salary must be paid on the last previous working day. Here the old legal norm remains.

The management of the organization is obliged to issue wages at least every six months. The calculation is made, as stated in the new version of Article 136 of the Labor Code, “no later than 15 calendar days from the end of the period for which it was accrued.”

How are bonus payments assigned?

As for the exact date of payments, the terms of payment of bonuses in 2018 are determined by internal documents: collective or employment contract, or internal labor regulations.

As a rule, these incentive payments are simply included in wages, which is permitted by Part 1 of Article 129 of the Labor Code of the Russian Federation. In a number of cases, bonuses have so far been assigned “automatically” if the company copes with production activities. Thus, their stimulating meaning is lost. And if the company did not fulfill the plan and received less profit, then the team has to be “deprived of bonuses.” Which is often perceived by employees as punishment, but in essence it is not.

A bonus is still a payment in excess of wages. This means that this is an incentive for certain successes, for exceeding planned targets, and for conscientiously performing professional duties. Therefore, it is necessary to clearly describe in the above documents or in the special Regulations on bonuses when, how, to whom, under what conditions bonuses are awarded, and when they may not be.

Once the premium is included integral part in wages, then it must be paid on the new deadlines for paying bonuses.

Types of bonuses

The usual type of bonuses are periodic, paid regularly. They, in turn, are divided into monthly, quarterly and annual.

There are also one-time incentive payments tied to some event or special success in fulfilling individual instructions from management.

There is another gradation scale, according to which bonuses are divided depending on what serves as the basis for their assignment. On this basis they are divided into production and non-production.

Awards for 2018: production and non-production

What are non-production bonuses? These are rewards awarded for certain personal indicators or achievements. Some enterprises enter into the Collective Agreement different social benefits. For example, parents with many children receive bonuses. They can also be regular, that is, periodic.

A number of non-production payments are most often issued as a one-time payment. For example, a bonus for a well-organized corporate event, an outing, or a matinee for the children of employees. And here there are already some time gaps, since this type payments are not part of the salary. The law does not oblige the employer to pay such bonuses, and even more so, does not regulate their size and timing. In this case, the timing of payment of bonuses under the new Wage Law is at the discretion of the administration. If a company is positioned as socially responsible, then such bonuses are not uncommon.

And yet, wages have been and remain primarily a lever for achieving better labor results. Basic payments of this kind are classified as production payments, which is stated in Article 129 of the Labor Code of the Russian Federation.

Monthly bonus

Most employers are most comfortable with monthly bonus payments. But even before, it took a certain amount of time to evaluate performance indicators for a month, and now this period is becoming as compressed as possible. What needs analysis? The sales level and production backlog for the next month, labor productivity, expenses, etc. All this is in comparison with the previous month. Based on this data, a decision on bonuses is made.

Doing all this in the 14 days allotted for this by the new law will not be easy. Especially if the divisions of the enterprise are distributed over a wide territory, and perhaps have several branches in different regions. In this case, the new deadlines for paying bonuses in 2018 will not be easy to comply with.

Quarterly and annual bonuses

These types of bonuses, quarterly and annual, are also considered incentive bonuses to salaries; accordingly, they are paid along with the “pay”, at the same time, only at the end of the quarter or year.

Let's say, for the first quarter of 2018 (January-February-March), the bonus must be transferred to the employee no later than April 15.

It’s not for nothing that the annual bonus is called the “thirteenth salary.” It is usually substantial in size, but is rarely paid in January of the following year. Usually, settlements used to take quite a long time, and employees received this long-awaited bonus in February, or even in March.

Now it should be on the employee’s card on January 15 or even earlier. However, this date is preceded by a long New Year holiday (from January 1 to January 8 inclusive), and there are also weekends; in 2017 they fall on January 14-15. The bonus with salary must be issued no later than January 13 (for a five-day working week). This means that there are only a few days left for accounting calculations.

Local acts - required changes

As mentioned above, the main local acts that determine the procedure, date, and other features of the payment of salaries and bonuses are:

• collective agreement;
• internal labor regulations;
• employment contract.

Based on them, the Regulations on bonuses are developed. Therefore, before October 3, 2016, it was necessary to indicate in at least one of these documents the exact date of payment to employees of wages and its component - the periodic bonus.

Responsibility for violation of the law

The law not only changed, changing the deadlines for paying bonuses from October 2016, but also tightened the requirements for compliance with its norms. Thus, from October 3, 2016, the size was increased monetary compensation for delay in salary. The interest rate will be determined based on 1/150 key rate Central Bank for each day of delay in payments. In 2018, the ratio of 1/150 of the key rate for calculating compensation for delayed payment of wages will remain.

Administrative fines for such violations of the law have also increased. Organizations are subject to a fine of 50,000 rubles for a primary violation and 100,000 rubles for a repeated violation.

For now, precise explanations, detailed instructions there were no reports on this matter. But if we assume that these fines are provided for one employee, then for the entire team of, say, 100 people, the amount increases to five million rubles, and this is only for the primary violation.

How to avoid problems with deadlines: move them?

What should an employer do if he understands that it is impossible to meet the deadlines for paying bonuses under the new Wage Law? The official algorithm for the actions of latecomers will, hopefully, appear. For now, we’ll just have to think abstractly, look for possible loopholes that are more or less distant from the legal solution.

First option: shift the timing of bonus payments by a month. Let’s say that for November 2016 the premium calculation cannot be done on time. Theoretically, on paper, employees will not receive bonuses for this month. But in fact it will be issued, not in December, as it should be, but in January. And according to the documents, it will be as bonus payments for December, and not for November.

This is extremely inconvenient for accounting, and sooner or later the audit will most likely suspect “scissors.” It's even more difficult with a quarterly bonus. Here, if you make a delay, then not for three months, but at least for a month, and in this case do not call payments quarterly, according to the documents they will have to be carried out as monthly. But the amount will certainly alert the regulatory authorities. And employees will obviously be unhappy with the transfer of payments to the next full quarter.

The annual one can be shifted in the same way as the monthly one. But this is also a half-hearted solution, and only conditionally, formally “corresponding” to the law.

Options with financial assistance or waiver of premiums

Of course, the bonus can be “disguised” as financial assistance. In this case, it will not be a regular payment. Can be issued at any time. But it’s good if these are individual employees for whom a “premium alibi” is invented. But you can’t write such formal reasons to the whole team, it would be too obvious a forgery. And the basis for a large fine.

In principle, you can completely abandon the system of “universal” bonuses, replacing it with individual bonuses. The latter are already quite officially, having prescribed the procedure for distribution and payment in the required documents, to be distributed to those who really deserve them.

Or even simpler: from time to time, instead of bonuses, increase the salaries of the most responsible, hard-working, creative, valuable employees.