Annual salary bonus. What is a quarterly bonus and how to calculate it

The system of payment of bonuses to employees is established in each organization individually. The company independently determines the periods of bonuses and the amount of payments. The basis of the monetary incentive is the amount of the salary, which raises the question of how to calculate the bonus from the salary?

Basis for calculation

Prize - this is an additional monetary remuneration to the employee, established at the request of the employer. Usually appointed for good performance in work, achievement of results, implementation of plans, etc. The amount of bonuses is set in employment contract and local acts organizations in the form of a fixed amount or a percentage of wages. The following are used to calculate the premium:

• contract of employment;
• internal collective agreement;
• order on remuneration in the form of T-11 for one employee or T-11a for a group, department, etc.

The bonus is accrued in the following periods of time: month, quarter, year, a one-time payment associated with an event or the achievement of a certain result.

Salary bonus calculation

The employment contract specifies the percentage of the bonus payment. Sometimes a percentage is replaced by a ratio. The calculation is carried out in the following way:

1. The amount of salary is multiplied by the bonus percentage.
2. If coefficients are established related to the place, complexity of work, position of the employee, they must be multiplied by the amount received. The percentage of hours worked by an employee per month can also be taken into account.
3. From the final result, 13% personal income tax is calculated or 30% for non-residents of the Russian Federation. The employer pays contributions to the Pension Fund.

An example of calculating employee bonuses:

• 25000 (salary) * 30% (bonus percentage) = 7500;
• 7500 * 13% = 975;
• 7500 – 975 = 6525.

The presented example is the simplest calculation of remuneration. The enterprise may apply additional indicators reflected in internal documents:

• purpose of the award;
• accounting of hours worked;
• payment periods;
• conditions for deprivation of remuneration as a result of detected violations;
• the procedure for calculating bonuses during periods of change in salary.

How is the quarterly premium calculated?

Quarterly remuneration is paid as a result of successful work for a three month period. Such payment is set at the discretion of the employer and may be mandatory or accrued only after the completion of tasks.

When answering the question of how to calculate the quarterly premium, it is worth noting the similarity of the formula with the monthly calculation. You need to add up all the salaries received for three months. In this case, allowances and coefficients are not taken into account. The amount received is multiplied by the premium percentage. Then the VAT is deducted. From this amount, deductions are also made to the Pension Fund of the Russian Federation.

The calculation of the quarterly bonus for the actual time worked is often used. This is due to the temporary disability of the employee or his absence from the workplace for other reasons. Time worked does not include periods annual leave. The calculation is carried out in the above way. The amount of remuneration received is multiplied by the indicator of the actual work time. It is considered separately, as the ratio of days of absence and presence at work in the quarter.

In a similar way, an additional payment for the year is considered. Salaries paid for 12 months are taken into account.

The law establishes a list of persons to whom additional remuneration is not charged. These include:

• employees on maternity leave;
• employees who are subject to disciplinary action;
• workers temporarily suspended from duty.

Coefficients in the calculation

If for calculation additional remuneration only the salary and a percentage of it are used, then the additional payment is practically fixed. Its size does not change depending on the number of working days in a month, the implementation of plans, etc. The amount of the payment is affected by the change in the salary itself. This change is taken into account general rule calculation recorded in the internal document of the organization. There are several accounting options:

• from the first day of the settlement period;
• from the period following the salary increase;
• the ratio of the number of days in periods with different salaries. It is necessary to calculate the coefficient in which such a ratio will be taken into account.

When the calculation of remuneration is based on hours worked, the share of the salary will be multiplied by the ratio of the total period of work for the month, quarter or year. If there is a regional coefficient, the size of the bonus must be multiplied by this indicator. Its value depends on the working conditions on specific territory, increasing the complexity of work during certain periods of the year, etc.

Calculation of payments for different payment terms

Depending on the conditions and sphere of work, wages have their own characteristics of calculation. A fixed salary is not set at every enterprise. As a result, the calculation of the premium is carried out in different ways:

1. Payment according to the tariff for an hour of work. The number of working hours is multiplied by the rate. From the result obtained, the percentage of premium and personal income tax is calculated. In the presence of allowances and coefficients, the amount of the premium is multiplied by the corresponding rates.
2. Salary from production. Before calculating the bonus, the amount of output is calculated, and then it is multiplied by the percentage and personal income tax.
3. Fixed premium. The amount of additional payment is stipulated in the employment agreement. Its size varies only from regional coefficients.

Receiving a bonus is possible not only as an employee. So, when investing money, a risk premium is calculated. It represents the additional profit arising from the increase in the risk of the transaction. The formula for calculating the risk premium is the product of the value of a stock instrument and the current premium level for it. The premium level is expressed as a fraction.

Today, the procedure for calculating the premium is as simple as possible, but has its own characteristics. It is worth familiarizing yourself with them in advance. All of them are reflected in the current legislative norms on the territory of the Russian Federation.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

How is it calculated

Today, a bonus is understood as one of the varieties of stimulating an employee to perform certain tasks. In accordance with the labor legislation of the Russian Federation, such payments are not an obligation, but the right of the employer.

The main documents on the basis of which the premium is calculated are:

• an employment contract concluded between an employee and an employer;
• internal local normative collective acts.

The process of calculating the premium has its own characteristics. But first of all, it depends on the type of the award itself.

On the this moment the following main types can be distinguished:

• accrued on the basis of a certain period of time:
  • month;
  • quarter;
  • half a year;
• one-time, one-time - are accrued in the event of the occurrence of any events, circumstances (this may be the successful completion of the scope of work, etc.);
• directly related to work or vice versa, not having.

The premium should be accrued along with salary. This is especially important if this moment is prescribed in the employment agreement.

After the amount of the premium has been calculated, it will be necessary to draw up a special order for accrual.

The legislation establishes examples of these orders:

Also, the employer can use their own orders, local format. It is important to remember: this type of incentive payment should be calculated and accrued in without fail if it is specified in the employment agreement.

Often, employers reflect the need to pay bonuses in such an agreement. Moreover, deprivation is possible only if this moment is reflected in the contract. Otherwise, it will be illegal.

The procedure for calculating the premium has some features and nuances. First of all, they are connected precisely with the type of premium accrued.

At the moment, the following are paid most often:

• salary bonus;
• annual premium.

From salary

Usually, the amount of the bonus from the salary is indicated in the employment contract. It is a certain value in the form of a percentage of wages during the month. In many enterprises, such a bonus is established for all employees.

The algorithm for calculating the value of this type of premium is as follows:

• salary is multiplied by the bonus percentage;
• the amount of salary and interest payment is added up;
• if there is a regional coefficient, it is necessary to multiply it with the amount received (this must be done when working in the regions of the Far North and equated to it);
• personal income tax is calculated in the amount of 13% of the amount received (if the employee is not a resident of the Russian Federation - 30%).

The amount received as a result of the operations indicated above is assigned for payment. The easiest way to understand the calculation process for simple example.

For example, engineer Ivanov Ivan Ivanovich receives wages in the amount of 10 thousand rubles per month. He lives in the area Chelyabinsk region, while the size of the district coefficient is 15%.

The amount of the bonus is 10% of the established salary. At the same time, an advance payment of 5 thousand rubles is charged before wages.

The calculation process is as follows:

In this case, there may be various kinds of features that are directly related to the procedure for calculating the value of this type of premium.

First of all, they are related to the content of the employment contract, as well as local regulations that are in force at a particular enterprise.

Before proceeding with the calculation of the amount of the bonus, the employer should deal with the legislative norms in advance.

It is important to remember the following nuances associated with the award:

• it is necessary to make appropriate deductions in the form of personal income tax;
• it is required to take into account the amount of the premium when calculating contributions to the PFR, compulsory medical insurance and the FSS.

When conducting audits, the tax authorities always pay attention to the correctness of the formation of contributions to off-budget state funds, as well as the calculation of personal income tax.

If there are errors, there is a high probability of fairly serious problems in the form of fines and other penalties.

Annual

Many employers, in addition to monthly, quarterly and other bonuses, also often charge annual bonuses. It is usually appointed based on the results of work for the entire 12-month period.

It can be either mandatory, reflected in the employment agreement, or optional - paid at the discretion of the employer for the performance of certain tasks.

This type of award has all the features similar to others. It is also required to calculate and pay personal income tax and insurance premiums to pension funds.

The procedure for calculating the annual bonus is quite simple. To calculate it, it will be necessary to add up all the amounts earned (excluding all kinds of coefficients - if any) and multiply this amount by the percentage of the bonus.

As a result, the amount of the premium will be obtained. All other calculations are performed in the standard order.

The easiest way to understand the procedure for calculating such a bonus is with a simple example: an electrician Ivan Petrovich Sidorov receives a salary of 10 thousand rubles a month. Accrual data were carried out for 12 months in a row.

Ultimately, at the end of the year, the employee will receive a bonus in the amount of 18 thousand rubles - 2,340 rubles = 15,660 rubles. Direct accruals to special insurance funds should be carried out at the expense of the employer himself.

It is important to remember: there is a certain list of persons who do not receive quarterly and annual bonuses.

It is reflected in the current legislation on the territory of the Russian Federation. AT this list today the following persons are included:

• who are on leave due to caring for a child (until the child reaches 3 years of age);
• temporarily suspended for some reason from the performance of immediate duties;
• who are subject to disciplinary action.

The size of the quarterly bonus in budgetary organizations

In various kinds budget organizations it is also possible to accrue a quarterly as well as an annual bonus. At the same time, standard labor legislation applies to such employees.

The procedure for calculating the premium, personal income tax, as well as deductions to state non-budgetary funds is standard. There is also a list of persons to whom the premium for various reasons is not accrued.

The system of payment of bonuses to employees is established in each organization individually. The company independently determines the periods of bonuses and the amount of payments. The basis of the monetary incentive is the amount of the salary, which raises the question of how to calculate the bonus from the salary?

Prize - this is an additional monetary remuneration to the employee, established at the request of the employer. It is usually appointed for good performance in work, achievement of results, implementation of plans, etc. The amount of bonuses is established in the employment contract and local acts of the organization in the form of a fixed amount or a percentage of wages. The following are used to calculate the premium:

• contract of employment;
• internal collective agreement;
• order on remuneration in the form of T-11 for one employee or T-11a for a group, department, etc.

The bonus is accrued in the following periods of time: month, quarter, year, a one-time payment associated with an event or the achievement of a certain result.

Salary bonus calculation

The employment contract specifies the percentage of the bonus payment. Sometimes a percentage is replaced by a ratio. The calculation is carried out in the following way:

1. The amount of salary is multiplied by the bonus percentage.
2. If coefficients are established related to the place, complexity of work, position of the employee, they must be multiplied by the amount received. The percentage of hours worked by an employee per month can also be taken into account.
3. From the final result, 13% personal income tax is calculated or 30% for non-residents of the Russian Federation. The employer pays contributions to the Pension Fund.

An example of calculating employee bonuses:

• 25000 (salary) * 30% (bonus percentage) = 7500;
• 7500 * 13% = 975;
• 7500 – 975 = 6525.

The presented example is the simplest calculation of remuneration. The enterprise may apply additional indicators reflected in internal documents:

• purpose of the award;
• accounting of hours worked;
• payment periods;
• conditions for deprivation of remuneration as a result of detected violations;
• the procedure for calculating bonuses during periods of change in salary.

How is the quarterly premium calculated?

Quarterly remuneration is paid as a result of successful performance over a three-month period. Such payment is set at the discretion of the employer and may be mandatory or accrued only after the completion of tasks.

When answering the question of how to calculate the quarterly premium, it is worth noting the similarity of the formula with the monthly calculation. You need to add up all the salaries received for three months. In this case, allowances and coefficients are not taken into account. The amount received is multiplied by the premium percentage. Then the VAT is deducted. From this amount, deductions are also made to the Pension Fund of the Russian Federation.

The calculation of the quarterly bonus for the actual time worked is often used. This is due to the temporary disability of the employee or his absence from the workplace for other reasons. Hours worked do not include periods of annual leave. The calculation is carried out in the above way. The amount of remuneration received is multiplied by the indicator of the actual work time. It is considered separately, as the ratio of days of absence and presence at work in the quarter.

In a similar way, an additional payment for the year is considered. Salaries paid for 12 months are taken into account.

The law establishes a list of persons to whom additional remuneration is not charged. These include:

• employees on maternity leave;
• employees who are subject to disciplinary action;
• workers temporarily suspended from duty.

Coefficients in the calculation

If only the amount of salary and a percentage of it are used to calculate additional remuneration, then the additional payment is practically fixed. Its size does not change depending on the number of working days in a month, the implementation of plans, etc. The amount of the payment is affected by the change in the salary itself. Such a change is taken into account depending on the general calculation rule fixed in the internal document of the organization. There are several accounting options:

• from the first day of the settlement period;
• from the period following the salary increase;
• the ratio of the number of days in periods with different salaries. It is necessary to calculate the coefficient in which such a ratio will be taken into account.

When the calculation of remuneration is based on hours worked, the share of the salary will be multiplied by the ratio of the total period of work for the month, quarter or year. If there is a regional coefficient, the size of the bonus must be multiplied by this indicator. Its value depends on working conditions in a particular area, an increase in the complexity of work during certain periods of the year, etc.

Calculation of payments for different payment terms

Depending on the conditions and sphere of work, wages have their own characteristics of calculation. A fixed salary is not set at every enterprise. As a result, the calculation of the premium is carried out in different ways:

1. Payment according to the tariff for an hour of work. The number of working hours is multiplied by the rate. From the result obtained, the percentage of premium and personal income tax is calculated. In the presence of allowances and coefficients, the amount of the premium is multiplied by the corresponding rates.
2. Salary from production. Before calculating the bonus, the amount of output is calculated, and then it is multiplied by the percentage and personal income tax.
3. Fixed premium. The amount of additional payment is stipulated in the employment agreement. Its size varies only from regional coefficients.

Receiving a bonus is possible not only as an employee. So, when investing money, a risk premium is calculated. It represents the additional profit arising from the increase in the risk of the transaction. The formula for calculating the risk premium is the product of the value of a stock instrument and the current premium level for it. The premium level is expressed as a fraction.

In addition to providing employees with mandatory wages as a reward for the work done, employers are entitled to additionally assign other types of incentives. These may be facultative cash payments, provision wealth- products of the enterprise or, registration of additional paid days off.

Regardless of the chosen category of encouragement, the possibility of obtaining support must be provided labor agreement on employment, as well as the charter of the company. Every employee should have the same opportunity to receive incentive measures for the work performed.

Definition

The procedure for financial incentives for employees in a company is determined by Article 129 Labor Code Russia, which provides that the salary of a working person consists of official salary, as well as mandatory allowances associated with the execution labor activity. At the same time, as mentioned above, local legal acts may establish a fair and equal opportunity receiving additional monetary remuneration of employees.

In general, there is no single definition in the legislation of what a quarterly bonus is. Its action is not provided for by law, but is an incentive measure invented by employers to further stimulate an employee in an enterprise.

A quarterly bonus can be called an additional cash transfer in favor of employees that meets the following criteria:

1. paid immediately to all employees or only selectively;
2. transferred once every three months (once per quarter);
3. established strict bases for the payment of money, which are associated with the encouragement and stimulation of greater performance.

There are no uniform requirements for the formula according to which the premium will be calculated. But this formula should be the same for all employees, regardless of their position.

Basis for payment

Considering that the law does not establish a single definition of a quarterly bonus, it is hardly possible to find a fixed list of grounds for its payment. So, a bonus is an additional encouragement that is provided for the implementation of the following goals:

• driving performance for the future;
• rewarding individuals who have shown good work results in the past.

Financial support can be paid only at the end of the quarter, that is, every three months of work.

Calculation methods

The algorithm for calculating the amount of the transfer will depend on the formula used to calculate the bonus for employees. As mentioned above, the formula should be universal for all categories of employees, regardless of salary, position, length of service at the enterprise.

Most often, in practice, the calculation method is used as a percentage of a person's official salary. This is a fair deal that ensures that all employees receive an equal raise, based on the amount of their permanent income.

Fixed premium

It is allowed to assign a quarterly bonus in fixed amount, the same for all categories of employees of the enterprise. In this case, the algorithm for calculating payments will be as follows:

1. calculation of the average salary of a person for the past three months;
2. summing the amount received with a fixed premium;
3. increase in the amount of deductions by the regional coefficient, if any;
4. withholding income tax in the amount of 13% for residents and 30% for non-residents;
5. withholding the amount of the advance, if such has already been paid to the person;
6. transfer of the remaining amount to the bank account of the employee or the provision of wages along with a quarterly bonus through the accounting department of the enterprise.

This method is widely used in practice when it is necessary to provide incentives to a large number of employees at the same time. For example, for the fact that a particular workshop or department showed high results of work by common efforts.

Bonus as a percentage of salary

Any percentage that the organization's budget can afford can be set. As a rule, in practice this amount varies between 10 - 20 percent. The algorithm for calculating the monetary incentive will be as follows:

• establishing the total amount of a person's profit for the past quarter;
• calculation of the average income of a person for a calendar month (the amount received will be divided by three);
• calculation of the required percentage from the result obtained.

The quarterly bonus, like all other types of payments, is subject to mandatory taxation. This means that after calculation, 13% of income tax will be withheld from the received amount of payments in favor of the state.

This formula may also contain a clause that the bonus will not be awarded for those periods of time when the person was actually absent from the enterprise. Such a decision is legal, but only if the clause has found its reflection in local administrative documents, and in the content of the person’s work contract. This applies to the following situations:

• sick leave due to a personal illness or to care for a close relative;
• receiving paid leave;
• request for additional vacation days without pay.

If this condition is not documented, then the bonus is granted on a general basis, regardless of the time actually worked.

Under the actual time worked, it is necessary to consider the number of days for the previous three months, during which a person fully fulfilled his labor obligations. This means that each employee will receive a different amount of bonus, depending on the days actually worked. In practice, the following calculation algorithm will be used:

1. counting the total number of days and dividing them by three months in order to establish an average;
2. calculation of a person's daily earnings;
3. multiplying the amount of daily income by the average number of working days of the month;
4. increase in the amount of profit by the regional coefficient;
5. payroll taxation;
6. giving money to an employee.

Hourly payment

In a separate category, it is necessary to include situations in which a person performs labor duties not full-time, but hourly. This is true for students, graduates, as well as individuals who want to find an additional part-time job with a small number of working hours.

The procedure for calculating deductions will be as follows:

• the average quarterly salary of a person is increased by a set percentage of bonus increases;
• a local coefficient is also applied, which allows to increase the consumption a little more;
• retention of 13% personal income tax;
• transferring money to an employee.

Calculation example

Citizen Yusupova works at an enterprise where in the last quarter of 2018 she worked 48 days instead of the prescribed 56 and received the following amounts of wages:

• October - 58,970 rubles;
• November - 60,200 rubles;
• December - 59,900 rubles.

In connection with the successful end of the year, the management of the enterprise decided to pay all employees a quarterly bonus in the amount of 45% of their income. For citizen Yusupova, the calculation formula will be as follows:

1. Establishment of total income for the quarter: 58,970 + 60,200 + 59,900 = 179,700 rubles.
2. Establishment of the average monthly profit: 179,700/3 = 59,690 rubles.
3. Multiplying the amount of payments by the percentage of the premium: 59,690 * 45% = 26,860 rubles.
4. Calculation of the limit bonus amount: (26,860 / 56) * 48 = 23,022 rubles.

Thus, according to the results of the last quarter of 2018, citizen Yusupova will receive a quarterly bonus in the amount of 23,022 rubles.

When is it paid

Considering that the results are considered at the end of the quarter, that is, in the first days of the next month, it is necessary to be guided by the following rules transferring funds to an employee:

• the bonus is provided separately from wages;
• frequency of provision - once every three months;
• the maximum transfer term is the 15th day of the next month.

As practice shows, the quarterly bonus acts as a good stimulus for the work of subordinates. Especially if the size of the incentive significantly increases the amount of income, depending on the total salary.

Some organizations use additional payments to stimulate the work of their employees. This allows you to increase the quality of work, develop responsibility. Such amounts are a legitimate way to encourage, enshrined in labor legislation. They are made at different intervals. Consider what a quarterly premium is, how to calculate it in your company.

Where to mention

The forms and procedure for bonuses at any enterprise are developed and established individually. Information about them is displayed in the following documents:

• employment contract;
• collective agreement;
• award clause.

In practice, not all managers know how to calculate the quarterly bonus as correctly and honestly as possible. To reflect the real results of the work. For example, premiums for the 4th quarter of 2017.

concept

Quarterly bonuses are issued with a certain frequency - once every three months. This also applies to the premium for the 4th quarter of 2017. Usually it takes place when the organization fully achieves all the tasks assigned to it.

If the results of the enterprise were better planned indicators, the quarterly premium (how to calculate - we will say further) can be increased. Information about this possibility must be reflected in the employment contract.

When an organization fails to meet targets, the staff as a whole or the staff of a particular department may be deprived of a bonus. Most employers tie their presence precisely to the implementation of standards, since the latter determine the profitability of the organization. In this case, the manager cannot be held liable for non-payment of incentives.

The quarterly premium is found both in commercial production and in the public sector.

To whom to pay

The bonus is paid to employees only after the manager has accepted and signed the relevant order, which provides the basis for calculating the quarterly bonus. Such bonuses can be accrued:

• specific employees;
• individual divisions;
• to all workers in the organization.

Please note: when the condition on bonuses is specified in the collective agreement, then they must be issued to all employees when the specified parameters are met.

fixed size

1. The amount of the quarterly bonus due is added to the salary.
2. The resulting value is multiplied by the district coefficient (if any).
3. The amount is reduced by 13% (personal income tax is deducted).
4. The final value is reduced by the amount of the advance payment. The remaining amount is given to the employee in full (the quarterly bonus and wages are calculated together).

How to reflect the quarterly premium in the calculation of 6-personal income tax

Speaking about the calculation of quarterly premiums, we also want to recall the procedure for reflecting production quarterly premiums in the calculations of 6-personal income tax. So, if you paid a quarterly bonus, then distribute the indicators along the lines of 6-personal income tax as follows.