1c 8.3 accrual of bonuses. One-time premium with a fixed amount or a fixed percentage

At the very beginning of working with the 1C ZUP 8 program, in its initial setup, you can refer to the "Initial Program Setup" assistant.

Fig 1. Processing "Initial program setup"

Processing allows you to enter initial information about the organization, fill in the accounting policy, as well as settings for personnel records and payroll. Based on the data entered in the assistant, accruals and deductions are created.

Fig 2. Accounting policy of the organization

All entered settings for the personnel and calculation contour can be viewed or corrected in the "Settings" subsystem.

Fig 3. Adjustment according to the personnel and settlement contour

Basic settings that affect payroll calculation:

Income paid former employees enterprises. When this setting is set, the program will have access to the document "Payment to former employees", which allows you to register financial assistance to former employees, retained earnings for the duration of employment, etc. Registered payments are reflected in the report "Unsalary income";
Multiple pay rates are used for one employee. When this setting is set, the block * “Add. rates, rates.

Rice. 4. Add. tariffs, coefficients

*In the block, you can select payroll indicators with the method of applying the value - in all months after entering the value (permanent use) and assigning the indicator - for the employee. The selected indicators will be used in all employee accruals if they are specified in the calculation formula.

Several types of time are used in the work schedule. When this setting is set in the program, custom types of time will be available in the work schedules, in which the predefined values of the types of time “Appearance”, “Watch”, “Night hours”, “Evening hours”, “Work at part-time work", "Reduction of time for students on the job", "Reduced working time in accordance with the law".
Check if the actual time matches the planned time. This setting will not allow you to post the Time Sheet document if the actual time in the time sheet does not match the work schedule or individual schedule.
Limit deductions to a percentage of wages. The setting will allow you to limit the total amount of deductions to a percentage of wages in accordance with Art. 138 of the Labor Code of the Russian Federation. When this feature is indicated in deductions, the feature “Is a penalty”* becomes available.

Rice. 5. Hold setting

*When you set the specified feature, you can select the order of recovery in the writ of execution, and the control of the amount of deductions in accordance with the law is carried out in the document "Limitation of penalties".

Recalculation procedure tariff rate employee per hour. The setting allows you to define the algorithm for calculating the indicators "CostDayHour", "CostDay", "CostHour".
Indicators that determine the composition of the aggregate tariff rate. Here you can specify the list of indicators included in the total wage rate of the employee. When calculating the indicators "CostDayHour", "CostDay", "CostHour", the selected indicators will be used in the employee's tariff rate.
Check compliance of accruals and payments If the setting is enabled, if you try to pay more than accrued, the program will issue a warning and the payroll will not be posted.
Perform additional accrual and recalculation of salaries in a separate document. When this setting is set, all recalculations will be recorded in the document “Additional accrual, recalculations”.

Set up accruals and deductions. Payroll indicators

Fig 6. Setting up accruals and deductions

According to the selected settings, the program creates calculation types, as well as payroll indicators used in the formulas for newly created accruals and deductions.

You can set up a new accrual or deduction in the menu "Settings/Accruals/Deductions".

Consider an example of creating a new accrual.

Rice. 7. Setting up accrual

On the "Basic" tab, fill in:

The purpose of the accrual allows you to automatically fill in some details of the accrual. For example, when choosing a destination - payment for a vacation, the accrual will be carried out by the document "Vacation", the personal income tax code is 2012, the tab " Average earnings» will be blocked.
Execution method. Filling is available for certain accrual assignments, for example, when choosing the assignment - time wages and allowances. The following values are available:
- Monthly;
- According to a separate document. A choice of documents is available - a one-time charge or a bonus;
- In the months listed
- Only if a measure value is entered;
- Only if a time tracking type is entered;
- Only if the time falls on holidays.
Supports multiple concurrent charges. When this feature is set, the system will allow you to enter several types of accruals in one month in the context of the basis documents.
Include in FOT. When installed, this accrual will be included in the wage fund.
Accrued when calculating the first half of the month. If this checkbox is set, the calculation type will be charged when calculating the advance payment using the document “Accrual for the first half of the month”.
In the "Permanent indicators" block, it is necessary to specify for which constant indicators it is necessary to request the input of the indicator value, and for which - to clear the value when the accrual is canceled.

In the accrual formula, we write: Tariff Rate Hourly * Percentage of the Surcharge for the Nature of Work * Time In Hours.

On the " Time accounting" tab, the type of accrual is indicated:

To work a full shift within the normal time. The calculation type will record the hours worked. It is set for the main all-day planned accrual of an employee.
For part-time work within the normal time limit. The calculation type will record the hours worked. It is set for intra-shift accrual.
For working overtime. For example, it is set for an accrual that pays for work on a holiday.
Additional payment for already paid time. Set for premiums, allowances, additional payments, etc.
Full shifts / Partial shifts. It is set for accruals that are deviations from the employee's work schedule. For example, holidays, business trips, etc.

Specify the type of time that is taken into account in the indicators "TimeDaysHours", "TimeDays", "TimeInHours".

In the example, we indicate " Working time” – a predefined type of time, which includes all types of time with the “Working time” attribute set.

Rice. 8. Tab "Time tracking" accrual

The “Dependencies” tab indicates accruals and deductions, the calculation base of which includes this accrual. The "Priority" tab indicates the preemptive accruals. On the tabs "Average earnings" and "Taxes, contributions, accounting" the order of accounting and taxation is configured.

Let's create the "Percentage of Extra Charge for the Nature of Work" indicator.

Rice. 9. Setting the indicator "Percent of Extra Charges for the Nature of Work"

The purpose of the indicator can be for an employee, department, organization. It can be periodic, one-time or operational.

Periodic indicators are entered in personnel documents, one-time indicators - in the "Data for Payroll" for a month. The operational indicator can be entered by the documents "Data for payroll calculation" within a month, the total value is accumulated.

Form of employment

To register an employee for a job, you must create an employee card, enter the document "Hiring" or "Hiring by list".

Rice. 10. Document "Employment"

On the “Main” tab, we indicate the date of admission, the number of rates, schedule, position, division and territory, if accounting by territory is configured in the accounting policy.

Rice. 11. Setting up the "Accounting policy" of the organization

On the “Payment” tab, we select the planned accruals for the employee, set the procedure for calculating the advance payment and the procedure for recalculating the employee’s tariff rate into the indicators “Cost of the Day of the Hour”, “Cost of the Day”, “Cost of the Hour” when calculating overtime, holidays, etc.

If the program had a transfer of data from previous versions of the programs, then the above information is filled in automatically during the transfer in the document "Initial staffing".

Charge for the first half of the month

The program provides the following options for calculating the advance:

Fixed amount;
Percentage of the tariff;
Calculation for the first half of the month.

The procedure for calculating and paying the advance is indicated in the personnel documents "Employment", "Personnel transfer", "Change in remuneration". To set the advance payment calculation method for the list of employees, use the document "Advance payment change".

Rice. 12. Selecting the option for calculating the advance in personnel document, Payroll tab

Methods of advance payment "fixed amount" and "percentage of the tariff" do not require additional calculation and input of documents. The payment takes place directly in the document for the payment of wages with the nature of the payment "Advance". The calculation method "percentage of the tariff" is calculated as a percentage of the payroll, i.e. all planned accruals of the employee that are part of the payroll are taken into account.

The advance payment method "calculated for the first half of the month" implies the input of the document "Accrual for the first half of the month". The employee's accruals are included in the document, in the settings of which the sign "Acrued when calculating the first half of the month" is set.

Rice. 13. Sign "Charged when calculating the first half of the month"

It is necessary to pay wages for the first half of the month with a statement with the nature of the payment "Advance".

Rice. 14. Statement for advance payment

To view the results of the accrual and payment of an advance, you must use the reports “Payroll T-51 (for the first half of the month), “Payroll for the first half of the month” of the menu “Salary / Payroll reports”.

Payments in the inter-settlement period

Inter-settlement payments include the calculation of vacation pay, sick leave and other deviations from the employee's work schedule.

Consider, for example, the calculation of temporary disability benefits.

Rice. 15. Calculation of benefits for temporary disability

The system allows you to pay benefits together:

With an advance. When choosing this method, the allowance will be paid in the statement with the nature of the payment "Advance";
During the inter-calculation period. When choosing this method of payment, the system will allow you to create a document for payment based on the entered document "Sick Leave";
With salary. When choosing this method, the allowance will be paid in the statement with the nature of the payment "Salary per month".

In the "Payment" field, indicate - in the inter-settlement period. When you click on the "Pay" button, a statement document is created with the nature of the payment "Sick Leaves".

Rice. 16. Creation of a document for payment in the inter-settlement period

Calculation and payroll. Salary payment in 1C 8.3 ZUP

Salary in 1C ZUP 8.3 is calculated in the document "Payroll and contributions". By clicking the "Details" button in the tabular part of the document, you can view the indicators on the basis of which this or that accrual is calculated.

Rice. 17. Document "Payroll and contributions"

On the “Contracts” tab, employees under civil law contracts are calculated. On the “Benefits” tab, employees who receive benefits up to 1.5 and up to 3 years are calculated. Withholding, personal income tax and insurance premiums are calculated on the same tabs of the document. On the "Additional accruals, recalculations" tab, the employee's recalculations for past periods recorded by the "Recalculations" mechanism are recorded.

Rice. 18. Mechanism "Recalculations" menu "Salary"

If the flag "Perform additional accrual and recalculation of wages as a separate document" is set in the settings, then the employee's recalculations are recorded in the document "Additional accrual, recalculations".

To pay wages, you must enter a document statement with the nature of the payment "Salary per month".

Rice. 19. Statement for the payment of wages

Reflection of salary in accounting 1C

To reflect the results of accrual in accounting and the formation of postings in the system, you must enter the document "Reflection of wages in accounting".

Rice. 20. Document "Reflection of wages in accounting." Payroll accounting in 1C

Based on it, postings are generated in 1C according to the type of operation and the method of reflection specified in the document.

Accountants know that payroll is a complex and responsible operation. It must be done strictly following labor and tax laws. In 1C 8.3 you can keep records of all types of income, benefits, compensation. How to calculate salaries in 1C ZUP 8.3 Accounting, read on step by step.

Payroll operations are inextricably linked with personnel records. It all starts with hiring an employee. It is during the registration of a new employee that the data is indicated, on the basis of which you will make accruals in the future. Detailed. It is also important to take into account personnel transfers and layoffs of employees in the program in time. In 1C salary and personnel, you can calculate bonuses, sick leave, travel allowances, vacation pay, retirement benefits, and many other payments. Read about payroll in 1C 8.3 ZUP step by step for beginners in this article.

Step 1. Enter personnel data for employees in 1C

In 1C 8.3 ZUP, all personnel operations are located in the "Personnel" section (1). For registration of hiring, transfers, dismissals, click on the link "Admissions, transfers, dismissals" (2). A window for creating personnel operations will open.

When applying for a job, you indicated the salary of the employee and his work schedule. Based on these data, the program will calculate the salary for the month. Read on for how to calculate your salary.

Step 2. Make payroll in 1C

On the home page, select the desired organization (1).

Go to the "Salary" section (2) and click on the link "Payroll..." (3). A window for creating an operation will open. It shows all previously created accruals for the selected organization.

In this window, start sequential payroll and contribution calculations. Make sure the correct organization is listed (4). Click the "Create" button (5) and click on the link "Payroll and contributions" (6). A form for payroll in 1C 8.3 ZUP will open.

Here, specify the month of accrual (7) and put the last date of the month (8). Next, click the "Fill" button (9) and click on the "Fill" link (10).

The tab "Accruals" (11) was filled with data on employees (12) and their salaries (13). Payroll is based on days worked. If the employee was hired or fired in the middle of the month, then 1C 8.3 ZUP will not calculate the full salary, but will calculate the days worked.

In the tab "PIT" (14) you see the calculation of income tax individuals for each employee (15). The program automatically calculates personal income tax, taking into account the deductions specified when applying for a job. Pro .

In the “Contributions” tab (16), you can see the calculation of insurance premiums to the Pension Fund of the Russian Federation (17), FSS (18), FSS for accidents (19), FFOMS (20). In 1C 8.3, salaries and personnel contributions are automatically calculated at the current rates in Russia. For the contribution of the Social Insurance Fund for accidents, the rate is set in the accounting policy of the organization. To enter the accounting policy, click the "Open" icon (21). The organization card will open.

In the organization card, click on the "Accounting policy ..." tab (22) and select the "Accounting policy" link (23). The accounting policy of your company will open.

In the accounting policy window, indicate the rate of contributions to the Social Insurance Fund for accidents (24). To save the data, click the "Save and close" button (25).

Step 3. Calculation of premiums in 1C ZUP

In 1C 8.3 ZUP, you can accrue bonuses in two ways:

In the document "Payroll and contributions";
In a separate document "Awards".

Calculation of bonuses in 1C in the document "Payroll and contributions"

Let's say you have already accrued salary on salary, now you want to add bonuses to these accruals. Go to the created document "Payroll and contributions" as written in this article. Click the "Add" button (1) and select the required employee from the directory (2). Indicate the division (3), the type of bonus accrued (4) and its amount (5).

Go to the "Personal Income Tax" tab (6) and click the "Recalculate Personal Income Tax" button (7). Tax (8) will be recalculated with the added premium.

Next, go to the “Contributions” tab (9) and click the “Recalculate contributions” button (10). Contributions (11) will also be recalculated with the premium. To save the data on the accrual of premiums, click the "Submit and close" button (12).

Calculation of premiums in 1C with a separate document "Award"

Go to the "Salary" section (1) and click on the "Bonuses" link (2). A window for creating an operation will open. It shows all previously created accruals for premiums in 1C 8.3 ZUP.

In the window that opens, click the "Create" button (3). An award form will open.

In it, indicate the month of the bonus accrual (4) and the last day of this month (5). Next, select the type of bonus accrued from the directory (6), click the "Selection" button (7) and select the desired employee (8). Specify the amount of the premium (9) and the period for which it is accrued (10). To complete the operation in 1C 8.3 ZUP, click the "Perform and close" button (11). The premium has been awarded.

In the document "Awards" there are no accruals for personal income tax and contributions. These taxes must be calculated in the document "Payroll and Contributions". To do this, go to the "Salary" section (12) and click on the link "Payroll..." (13).

Go to the accrual document, which indicates the same month (14) as it was in the “Award” document.

In the "PIT" tab (15), click the "Recalculate ..." button (16). Tax (17) will be recalculated taking into account the premium accrued by a separate document.

In the "Contributions" tab (18), click the "Recalculate ..." button (19). Contributions (20) will be recalculated taking into account the premium accrued in a separate document.

Step 4. Pay your salary in 1C Payroll and Human Resources

Go to the "Payments" section (1) and click on the link "Statements to the cashier" (2). A window for creating a payment from the cash register will open.

In the window that opens, click the "Create" button (3). A document for creating a payment will open.

In the window "Statement to the cashier" indicate the month for which you pay the salary (4) and click the "Fill" button (5). The sheet will be automatically filled in with the amounts to be paid.

In the completed statement in 1C 8.3 ZUP, the amounts payable (6) and the amount of personal income tax payable to the budget (7) are visible. To save and post the statement, click the "Record" (8) and "Post" (9) buttons. In order to print the payroll, click the "Print" button (10) and select the link "Payroll (T-53)" (11). Will open printed form payroll.

Basic postings for the calculation of salaries and contributions

Operation	Debit	Credit
Accrued wage	20 (44,23,25,26)	70
Withheld personal income tax	70	68
Contributions accrued	20 (44,23,25,26)	69
Wages paid	70	50,51

Many enterprises, in addition to the established salary, pay their employees remuneration based on the results of work - a bonus. In this article, we will analyze how the accrual of bonuses to an employee is reflected in the 1C Accounting 8 edition 3.0 program. I will show on the example of the Taxi interface, which is recommended by 1C.

The bonus itself in the program 1C Accounting 8 rev.3.0 is not calculated, so you can only specify its size when calculating salaries.

In our example, the premium will be monthly and its size will be fixed. In this case, it is enough to add the bonus once through "Employment" or " Personnel movement” and in the future it will be filled in automatically in the document “Payroll”.

If the size of the bonus changes from month to month, then you can either add a bonus to an employee through "Hiring" or "Personnel transfer" from some a certain amount and then just do the correction of the amount in the accrual document. Or choose manual premium calculation in the document and put down the amount.

However, first, the "premium" accrual type must be added to the "Accruals" directory.

To do this, go to the "Salary and personnel" tab, select "More" and "Salary settings". In the settings, go to the hyperlink "Accruals".

Create a new accrual by clicking the "Create" button. Specify the name and accrual code. We select the personal income tax code 2000. The type of income for insurance premiums is “Income fully taxable with insurance premiums”.

Type of expense under article 255 of the Tax Code of the Russian Federation - p.p. 2.

We set the checkbox "Included in the accruals for calculating the accruals" District coefficient "and" Northern allowance ".

We do not specify the reflection method, because it is the same as the way the employee is paid.

Click "Save and Close".

Next, add the accrual of the "Monthly bonus" to the employee. If the employee is only being hired, this can be done in the document "Employment", in which the first line indicates the employee's salary, and the second is the monthly bonus.

If the bonus is assigned to an employee who has already been hired by the enterprise, you can use the document “Personnel transfer”, also located on the “Salary and personnel” tab.

The checkbox "Change accruals" is checked in the document and the new accrual "Monthly premium" is added in the second line.

Now, when a salary is accrued to an employee, the monthly bonus will also be accrued automatically in the amount specified in the document "Personnel Transfer".

In order to accrue bonuses to an employee on the “Salary and personnel” tab in the “All accruals” section, create the “Payroll” document and click on the “Fill” button.

After the document is completed, a monthly premium, personal income tax on it and contributions are calculated.

This is how in the program 1C Accounting 8 rev. 3.0 you can accrue bonuses to an employee. And how to hire an employee for a part-time job, see

In this article, 1C experts talk about setting up in " 1C: Payroll and HR 8" Rev. 3 types of bonus calculation - codes for types of personal income tax and income categories in the case of paying a monthly bonus, a one-time bonus and an anniversary bonus (paid out of profits company) for correct reflection in personal income tax reporting.

Income codes for premium accounting

Order No. ММВ-7-11/ dated November 22, 2016 [email protected] The Federal Tax Service of Russia approved income codes: 2002 and 2003 to account for premiums.

The need to divide the premium into incomes with the code 2002 and 2003 raises the question of what is meant by the word "premium".

From the point of view of the Labor Code (Article 129), a bonus is one of the types of incentive payments for wages. Article 135 of the Labor Code of the Russian Federation, which regulates the establishment of wages, states that bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing norms labor law. Article 191 of the Labor Code of the Russian Federation lists the bonus as one of the incentives for work. Other mentions in Labor Code there is no word "premium", and, therefore, all bonuses assigned in accordance with the Labor Code of the Russian Federation are related to remuneration.

So, the order of the Federal Tax Service of Russia divided all premiums into premiums with the code:

2002 - the amount of bonuses paid for production results and other similar indicators provided for by the legislation Russian Federation, employment contracts(contracts) and (or) collective agreements (paid not at the expense of the profit of the organization, not at the expense of special-purpose funds or earmarked revenues);
2003 - amounts of remuneration paid out of the organization's profits, special purpose funds or earmarked revenues.

It is understood that rewards paid out of profits are not assigned for labor achievements, but are timed to coincide with anniversaries and holidays, encourage sports or other creative successes. If local regulations governing such remuneration do not use the word "premium", then such payments are treated as income with code 4800.

In a letter dated 07.08.2017 No. SA-4-11 / [email protected] The Federal Tax Service of Russia clarified that remuneration with income code 2002 includes bonuses related to wages:

bonuses paid: according to the results of work for the month, quarter, year;
one-time bonuses for a particularly important task;
awards in connection with the award of honorary titles, with the awarding of state and departmental awards;
remuneration (bonuses) for achieving production results;
premiums paid budget institutions;
other similar awards.

However, Ruling of the Supreme Court of the Russian Federation dated April 16, 2015 No. GK15-2718 allocates bonuses depending on the frequency and establishes that bonuses related directly to wages should be paid in the same way as wages. The date of actual receipt of income on such premiums should be considered as the last day of the month for which this premium is accrued. Thus, the Supreme Court clarified how to qualify performance bonuses (code 2002) that have a monthly frequency.

Letter of the Ministry of Finance of Russia dated September 29, 2017 No. 03-04-07 / 63400 answers the question about the date of actual receipt of income from production bonuses (also with the code 2002) but with a different frequency: one-time, quarterly, annual. For them, the date of actual receipt of income is set on the day when the money was withdrawn from the cash desk or transferred from the company's current account to the employee's card.

How to set up the types of bonus calculation in "1C: ZUP 8" ed. 3

Starting from version 3.1.5.170, in the program "1C: Payroll and HR 8" edition 3, the settings for types of calculation have been changed, which have as Accrual assignments chosen Prize. The date of actual receipt of income for the award is determined depending on Income Categories. Income Category indicated in the calculation type card on the tab Taxes, contributions, accounting and can take the values:

Salary;
;
Other income.

For accrual with income category Salary as Dates of actual receipt of income the 6-NDFL report sets the last day of the month for which this accrual was made.

For other charges Date of actual receipt of income in the 6-NDFL report, this is the day of the actual payment of income to the employee.

The categories available for selection are determined by the settings Type of income for personal income tax. If the card Type of income for personal income tax flag set Compliant with wages, then Income Category can be chosen:

Salary;
Other income from labor activity .

If a Type of income for personal income tax not Compliant with wages(flag not set) then the following categories are available for selection:

Other income from employment;
Other income.

Setting up types of personal income tax

Rice. 1. Setting up types of personal income tax

Rice. 2. Adjustment of performance bonus

Set up income categories

For performance bonuses, set Income code"2002" and, depending on the frequency of the award, select Income category from options:

Salary;
Other income from employment(see Fig. 2).

Rice. 3. Setting up a bonus paid out of the organization's profits

For bonuses paid out of the profits of the organization, special-purpose funds or earmarked revenues, it should be established Income code 2003.

Given a choice Income Categories from the following options:

Other income from employment;
Other income(See Fig. 3).

Rice. 4. Document "Award"

note that the specification of the category in this case is important for choosing the personal income tax rate for non-residents. A tax at a rate of 13% on such a bonus for non-residents in accordance with paragraph 3 of Article 224 of the Tax Code of the Russian Federation is calculated in the program if Income Categories - Other income from employment.

Consider examples of setting bonuses in the program "1C: Salary and HR 8" edition 3 and reflecting in the calculation of 6NDFL.

Example 1

Monthly premium with income code"2002" and Income category"Payment" is charged on a separate document. The award is stated as monthly. The month following which it is accrued, in order to determine Dates of actual income– January 2018, indicated in the field Month(Fig. 4).

Therefore, in Section 2 of the 6NDFL report for the first quarter of 2018, the monthly premium for January is displayed in the lines:

130: 10,000 rubles

140: 936 rub.

Example 2

One-time bonus with income code"2002" and Income category

130: 10,000 rubles

140: 936 rub.

Example 3

The employee's anniversary bonus in the amount of RUB 10,000, set up in accordance with the above recommendations, was accrued and paid in the inter-account period on February 15, 2018

Employee Anniversary Award income code"2003" and Income category“Other income from employment” is accrued on a separate document similar to Example 1.

In Section 2 of the 6NDFL report for the 1st quarter of 2018, the one-time premium for January is displayed in the lines:

130: 10,000 rubles

140: 936 rub.

note, in "1C: Salary and personnel management 8" (rev. 3) it is not recommended to change categories in the settings of bonuses accrued earlier. To avoid changes in already generated reports, it is recommended to create new calculation types.

In this article, 1C experts talk about setting up in"1C:ZUP 8" rev.3types of premium calculation - codes for types of personal income tax and income categories in the case of payment of a monthly bonus, a one-time bonus and an anniversary bonus (paid out of the company's profits) for correct reflection in personal income tax reporting.

How to set up "1C: Payroll and HR Management 8" edition 3 in order to correctly reflect in the calculation of 6-NDFL different cases of employee receiving a bonus, taking into account standard personal income tax deductions,.

Income codes for premium accounting

Order No. ММВ-7-11/ dated November 22, 2016 [email protected] The Federal Tax Service of Russia approved income codes: 2002 and 2003 to account for premiums.

The need to divide the premium into incomes with the code 2002 and 2003 raises the question of what is meant by the word "premium".

From the point of view of the Labor Code (Article 129), a bonus is one of the types of incentive payments for wages. Article 135 of the Labor Code of the Russian Federation, which regulates the setting of wages, states that bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Article 191 of the Labor Code of the Russian Federation lists the bonus as one of the incentives for work. There are no other references to the word “bonus” in the Labor Code, and, therefore, all bonuses assigned in accordance with the Labor Code of the Russian Federation are related to wages.

So, the order of the Federal Tax Service of Russia divided all premiums into premiums with the code:

2002 - the amount of bonuses paid for production results and other similar indicators provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements (paid not at the expense of the organization's profits, not at the expense of special-purpose funds or targeted income) ;
2003 - amounts of remuneration paid out of the organization's profits, special purpose funds or earmarked revenues.

In a letter dated 07.08.2017 No. SA-4-11 / [email protected] The Federal Tax Service of Russia clarified that remuneration with income code 2002 includes bonuses related to wages:

bonuses paid: according to the results of work for the month, quarter, year;
one-time bonuses for a particularly important task;
awards in connection with the award of honorary titles, with the awarding of state and departmental awards;
remuneration (bonuses) for achieving production results;
bonuses paid by budgetary institutions;
other similar awards.

How to set up the types of bonus calculation in "1C: ZUP 8" ed. 3

Salary;
;
Other income.

For accrual with income category Salary as Dates of actual receipt of income the 6-NDFL report sets the last day of the month for which this accrual was made.

For other charges Date of actual receipt of income in the 6-NDFL report, this is the day of the actual payment of income to the employee.

Salary;
Other income from employment.

If a Type of income for personal income tax not Compliant with wages(flag not set) then the following categories are available for selection:

Other income from employment;
Other income.