How to account for remuneration. If a bonus was accrued - accounting entries Take into account the reward

Significant expense items for any company are employee salaries, bonus funds, medical and pension insurance costs. If Russian accounting rules regulate only the procedure for reflecting the costs of remuneration of personnel and contributions to the pension fund, then international standards describe the procedure for accounting for all types of remuneration and financial compensation paid to an employee.

Accounting and reporting of employee benefits is carried out in accordance with IAS 19 “Employee Benefits”, approved in 1983. Since then, this standard has undergone many changes. The latest revisions were adopted in December 2004. In addition to IAS 19, IFRS 2 Equity Payments was developed in February 2004. Until this time, some of the provisions of IFRS 2 were disclosed within the framework of IAS 19, but then they were supplemented and separated into a separate standard, which came into force on January 1, 2005.

IFRS 19 Employee Benefits applies to all types of remuneration and financial compensation paid by an employer to its employee in exchange for services provided. The standard divides all employee benefits into three main groups: short-term benefits, post-employment benefits and other long-term benefits.

Short-term employee benefits

Short-term benefits include any payments to employees made up to twelve months after the end of the period in which the work was performed. For example:

wages accrued as work is completed;
non-monetary remuneration (for example, medical costs, housing subsidies, company car, travel and meals);
annual and sick leave;
profit sharing and bonuses.

Short-term employee benefits are recognized in the financial statements in the period in which the related work was performed. Benefits are written off as an expense on the income statement and are recognized as a liability to the employee until paid.

When short-term remuneration is paid to an employee, the company's previously recorded liabilities are extinguished. Expenses for non-accumulated leave must be reflected in the reporting of the period when the leave was used by the employee. If company personnel have the right to accrue unused vacation or health insurance, then the costs are recognized while the work is performed.

Often accrued vacations can be compensated: the employee can receive a monetary reward instead of unused vacation days. In this case, the company is obliged to make additional accruals to the reflected obligations for accrued vacations.

The amount of additional accruals is determined based on the practice of using accrued vacations. For example, if on average per year each employee of the company does not use two days of vacation and receives additional payments for this, then the amount of required additional accruals, according to IFRS 19 “Employee Benefits,” should be equal to payments for two days of vacation for each employee.

Personal experience
Sergey Moderov,
The company reflects the costs of creating an employee's vacation fund during the period when the employee works for the company. If he does not take advantage of this leave, then the costs are reflected as the company's obligations to the employee. The moment an employee uses accrued vacation time, the obligation is extinguished.

Bonuses, the accrual of which depends on the company's profit, are reflected in the year in which the corresponding profit is shown in the financial statements. In order to be able to recognize the cost of expected premium payments, two requirements must be met:

the existence of an agreement obliging the company to make such payments. Employment contracts impose obligations on employees that must be taken into account when reporting bonus payments. For example, if an employee terminates an employment contract, then the bonus, determined as a percentage of the enterprise’s annual profit, is not paid to him. In this case, when assessing the obligation to pay bonuses, you should predict staff turnover and accordingly reduce the amount of obligations to pay bonuses to employees;
the liability to pay premiums can be measured reliably. It is necessary to pay attention to the fact that employee participation in profits is regarded as payment for services, therefore the company’s costs for paying bonuses to staff are recognized as an expense, and not as a distribution of net profit.

Post-employment benefits to employees

Post-employment benefits mainly include pensions. The arrangements under which a company pays benefits to employees are called pension plans. In accordance with IFRS 19, post-employment benefits are reflected in the financial statements as:

the company's obligations to pay severance pay to employees and assets, if contributions have already been made to employee severance funds (pension funds); operating expenses of the reporting periods in which they were paid to employees.

In accordance with the standard, all company pension plans can be divided into two categories: with defined contributions and with defined benefits.

Defined Contribution Plan

Under a defined contribution plan, the employer makes regular contributions to the pension fund. They can be calculated as a percentage of the employee's salary or as fixed amounts. The amount of the pension payable is determined by the amount of funds accumulated by the employee’s retirement date. If the performance of the pension fund is unfavorable, the employer is not obliged to cover the shortfall in pension payments.

Personal experience
Sergey Moderov
The state pension plan, which is mandatory for all enterprises, should be treated in the same way as group pension plans. But, in my opinion, it would be more correct to reflect payments to state pension funds as part of tax payments and take them into account as expenses of the period. The fact is that the companies themselves regard such payments as a tax, and not as pension provision for employees. Those enterprises that actually deal with employee pension issues use the services of commercial pension funds.
Mikhail Gribov, senior specialist of the International Projects Department of Baker Tilly Rusaudit
In Russia, public pension plans are classified as defined contribution plans because they pay fixed contributions. Once such contributions are paid, the company has no obligation to make additional contributions if the fund does not have sufficient funds to provide pension benefits to employees. Accordingly, the company recognizes paid contributions as expenses of the reporting period. If payments on contributions are not made, they are reflected as a liability of the company, less previously made contributions.

A company's pension plan expenses are reflected in the income statement and reduce the company's operating income. This type of expense is considered as an operating expense.

When using a defined contribution plan, the explanatory note must disclose the following information:

the nature of the program being used (i.e., in this case, a defined contribution plan);
expenses of the reporting period;
any contributions due or prepaid at the reporting date.

Defined benefit plan

The fundamental difference between defined benefit plans is that the benefit upon retirement is determined as a percentage of final salary and is guaranteed by the employer. Payments are independent of contributions paid and are not directly related to contributions made under such a program. The amount of contributions to the pension plan depends on the average salary throughout the employee's career and the last salary. The enterprise bears the risk associated with the management of funds allocated to future pension payments. If a pension money management investment program makes a loss, the company is required to make up the shortfall. This obligation of the enterprise can stem both from concluded contracts with personnel and from traditional obligations 1.

The profit received from investing pension funds remains at the disposal of the enterprise. As a rule, due to the profits received, contributions to the pension program are reduced. When implementing pension plans with defined benefits, the company independently determines the amount of pension contributions.

Personal experience
Sergey Moderov
In American practice, the use of defined benefit pension plans is widespread. An example would be General Motors, which created its own pension fund. If the fund's performance is unsatisfactory, the company will cover any losses of the fund. In Russian practice, there are also cases of creating their own pension funds, for example, the Gazprom company created the NPF Gazfond.

The costs of administering defined benefit plans fluctuate from year to year, which can lead to significant accounting difficulties. This is due to the fact that the company reflects pension accruals based on a number of assumptions - the so-called actuarial assumptions:

employee life expectancy after retirement;
the amount of the last salary;
inflation rate;
return on investment;
new participants in pension programs, etc.

It should be noted that the provisions of the standard devoted to accounting for defined benefit plans are the most complex. Due to the fact that in Russian practice there are few examples of creating pension plans with defined benefits, we will not consider them in detail. Note that the use of defined benefit plans is available not only to large companies. In world practice, there are cases when several companies unite to form a pension plan with defined benefits and bear joint responsibility for the effectiveness of the created pension program.

Other long-term employee benefits

Other long-term employee benefits include payments such as:

long-term paid holidays;
long service awards;
long-term disability benefits;
bonuses and other remunerations paid twelve months after completion of work.

Long-term benefits are recognized as a liability (or asset, if contributions have already been made) of the company to employees in the amount of the present value of the planned benefits.

Expert opinion
Sergey Moderov
The right to receive the bonus after a specified period of time must be assessed as of the date of the agreement. If an employee has worked for a year and continues to work, then the bonus fund is replenished by the fair value of the liability. Until the liability is settled, it is remeasured at each reporting date at fair value with changes recognized in profit or loss for the period.
If the present value of the future benefit obligation exceeds the fair value of the plan assets, the difference is recognized as an additional accrual liability for the company. If the bonus is not paid or the employee is dismissed before the bonus is issued, the accruals made to the bonus fund will be charged to the profit of the period when the agreement was terminated or the decision was made not to pay the bonus.

For long-term awards, the net cost of contributions to the bonus fund, as well as the expected return (specified rate of return) on contributions made, are recognized by the company as an expense in the income statement. If the employee does not achieve the goals and the bonus is not paid, the deductions made are written off in the income statement as other company income.

Russian practice of accounting for employee benefits

It should be noted that in Russian accounting there are no analogues to IFRS 19 “Employee Benefits”. According to Maria Sukonkina, head of the consolidated financial reporting department under IFRS at AK Transnefteprodukt, RAS only regulate the procedure for reflecting the costs of paying staff and contributions to the State Pension Fund.

Expert opinion
Igor Averchev, senior project manager at MAG CONSULTING
Most of the provisions of IFRS 19 are devoted to the accounting of pension plans with defined benefits, which is practically not found in Russian companies. Most companies, using the terminology of IFRS 19, implement defined contribution pension plans, that is, pay fixed contributions to the state pension fund.

Similar principles to IFRS 19 can be found in the documents governing commercial pension funds. It is currently very rare for Russian enterprises to create their own employee pension programs, but we can expect that this Western experience will be used in Russia in the near future.

Equity-based payments

Sergey Moderov, Head of the Department of Financial Accounting according to International Standards, Institute of Entrepreneurship Problems (St. Petersburg)

IFRS 2 Share-based Payment is more focused on companies using share-based compensation arrangements for senior executives 2 . The application of this standard is also necessary in cases where companies transfer their own shares in exchange for goods or services of other enterprises. The purpose of the standard is to determine the procedure for reflecting payments using shares in financial statements and their impact on the financial condition of the company and its financial results.

Payments using shares

Under IFRS 2, all share payments are measured at fair value.

The fair value of services provided by an employee of a company is estimated using one of the methods - direct or indirect. The direct method involves estimating the fair value of services provided by an employee of the company or goods received by the company. It is primarily used when a company purchases goods in exchange for its own shares or equity instruments.

In most cases, it is not possible to determine the fair value of services, so an indirect valuation method should be used.

In accordance with the indirect method, the cost of services provided by the employee is considered equal to the fair value of the shares or other equity instruments transferred to him on the date the parties agreed on the terms of the transaction. If an agreement for a transaction involving payment using equity instruments is subject to shareholder approval, the fair value of the equity instruments must be measured at the time of shareholder approval.

The fair value of the equity instruments transferred to the employee is considered to be equal to their price on the stock exchange. If such information is not available (the company's shares are not listed on the stock exchange), then a certified valuation company must be involved in assessing the fair value. Widespread incentive schemes are when an employee is not given company shares, but options to purchase them. Options are also carried at fair value. To measure fair value, the standard recommends using the Black-Scholes model 3 .

Transactions based on shares with payment in cash

Often, an employee receives cash remuneration, but the amount of payments is tied to the company’s stock quotes. For example, if the employee achieves his goals, he is entitled to a remuneration equal to the value of 1% of the company’s shares. In this case, the shares are not transferred to the employee, but a corresponding cash bonus is paid. The enterprise must reflect such obligations to personnel in its financial statements and regularly reassess them at each reporting date. Changes in the value of liabilities are charged to the company's profit or loss for the reporting period.

Conditional and unconditional provision of equity instruments

The unconditional right to receive an equity instrument assumes that the employee has already provided services. Therefore, on the date of conclusion of the agreement for the unconditional provision of equity instruments, the company recognizes the receipt of services in full and reflects the corresponding obligations and the increase in the authorized capital in its financial statements.

However, compensation schemes where equity instruments are provided to employees subject to the achievement of company goals have become much more widespread. For example, part of an employee’s motivation package may include the right to purchase company shares at a fixed price (option to purchase shares) in three years, provided the company’s value increases by 10%. In other words, the employee will provide services to the company for a certain period. In order to reliably reflect the cost of employee remuneration, the value of the transferred equity instruments should be transferred evenly to the company's expenses and show an increase in the company's liabilities. If this condition is not met, then the reflected obligations to the employee are written off against the company’s other income in the reporting period when the employee’s performance was assessed and a decision was made on non-payment of the bonus.

Information disclosure

For share-based awards, the company's accounts must describe the transactions that occurred during the period in which the equity awards were granted. It is also necessary to reflect the terms of the concluded agreements, the deadline for their execution and the method of settlement for them (cash or equity instruments).

1 When taking into account pension contributions and labor costs for employees, an enterprise must take into account not only those obligations that have a legal basis (contracts, agreements, internal company resolutions), but also any other payments that have developed in practice. For example, if a company pays a lump sum bonus to employees retiring, although this is not specified in the employment contract, then such bonuses will be considered a traditional obligation.

2 For more information about the use of motivation tools created on the basis of shares, see the article “How to motivate top managers” ( "Financial Director", 2005, No. 3) . - Note editorial staff.

3 For more details, see the article “Evaluation of investment projects using the real options method” ( "Financial Director", 2004, No. 7-8). - Note editors.

If an author who is not on the staff of an organization creates a work for its order, then take into account the remuneration under such an agreement as part of labor costs (clause 21 of article 255 of the Tax Code of the Russian Federation, clause 4 of the letter of the Ministry of Finance of Russia dated June 16, 2003 No. 04-04-04/63) or as part of other expenses (subclause 37 clause 1 of article 264 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia for Moscow dated January 25, 2007 No. 09-14/006377). The organization has the right to decide independently which expense item to take into account when calculating income tax for remuneration under copyright contracts (Clause 4 of Article 252 of the Tax Code of the Russian Federation).

If the rights to the work are used to create an intangible asset, then include the remuneration under the author's agreement, including under the ordering agreement, in the initial cost of the intangible asset (paragraph 11, clause 3, article 257 of the Tax Code of the Russian Federation).

In other cases, consider the remuneration under the author's agreement as part of other expenses (subclause 37, clause 1, article 264 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated September 14, 2004 No. 03-03-01-04/4/5 and dated September 3 2004 No. 03-03-01-04/1/24).

Situation: is it possible to take into account when calculating income tax remuneration under an author's order agreement concluded with an employee on the organization's staff?

Yes, you can.

Remunerations under copyright contracts when calculating income tax can be taken into account in the same way as remunerations under civil contracts (clause 21 of article 255 of the Tax Code of the Russian Federation, clause 4 of the letter of the Ministry of Finance of Russia dated June 16, 2003 No. 04-04- 04/63). The Tax Code of the Russian Federation states that under this expense item only payments to citizens who are not on the staff of the organization are taken into account. However, remunerations transferred to full-time employees can be written off as a reduction in taxable profit as part of other expenses under subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated March 27, 2008 No. 03-03-06/3/7, dated January 26, 2007 No. 03-04-06-02/11 and the Federal Tax Service of Russia dated October 20, 2006 No. 02-1-08/222).

Also, fees under copyright contracts can be taken into account as part of other expenses on the basis of subparagraph 37 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated May 7, 2008 No. 03-03-06/1/303, Federal Tax Service of Russia for Moscow dated January 25, 2007 No. 09-14/006377). Provided that the subject of the author's order agreement is to provide the customer with the rights to use the work (Article 1288 of the Civil Code of the Russian Federation).

The organization has the right to decide independently on which of the specified expense items to write off remuneration under copyright contracts (Clause 4 of Article 252 of the Tax Code of the Russian Federation).

If the rights to the work are used to create an intangible asset, then include the remuneration under the author's order agreement in the initial cost of the intangible asset (paragraph 11, clause 3, article 257 of the Tax Code of the Russian Federation).

Many organizations sell products through dealers. Sometimes agreements provide for monetary incentives for the dealer's most productive employees. Let's figure out how to take these payments into account for tax purposes.

Personal income tax and contributions

The dealer's employees do not have an employment relationship with the organization paying the remuneration. They do not perform work or provide services for her. Therefore, such payments may qualify as a gift. Art. 572 Civil Code of the Russian Federation. This means that if the payment exceeds 3,000 rubles, then a written gift agreement is needed with each individual. Art. 160, paragraph 2 of Art. 574 Civil Code of the Russian Federation.

Amounts of donated money are taxed personal income tax subp. 10 p. 1 art. 208, paragraph 1, art. 209, paragraph 1, art. 210 Tax Code of the Russian Federation. Consequently, with each payment of remuneration, the organization is obliged to withhold personal income tax and transfer it to the budget. Articles 24, 226 of the Tax Code of the Russian Federation. However, the tax must be withheld only in the part exceeding 4,000 rubles. in a year. Gifts received from organizations or entrepreneurs within this amount are not subject to personal income tax. Art. 216, paragraph 28 art. 217 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated November 23, 2009 No. 03-04-06-01/302.

Insurance premiums There is no need to accrue to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, or the Federal Compulsory Medical Insurance Fund. After all, contributions are levied on payments accrued within the framework of labor relations and civil contracts, the subject of which is the performance of work or the provision of services. Part 1 Art. 7 of the Law of July 24, 2009 No. 212-FZ. Payments under gift agreements are not subject to insurance premiums and Part 3 Art. 7 of the Law of July 24, 2009 No. 212-FZ. Officials also agree with this Letter of the Ministry of Health and Social Development dated February 27, 2010 No. 406-19.

Contributions for injuries There is also no need to pay. After all, the selling organization has no labor relations with the dealer’s employees. And under civil contracts, contributions need to be calculated only if this is provided for in the contract itself. clause 1 art. 20.1 of the Law of July 24, 1998 No. 125-FZ.

Accounting for payments in tax expenses

The amount of the premium paid by the seller to the buyer for fulfilling certain terms of the contract, in particular for the purchase of a certain volume of goods, is taken into account in non-operating expenses x subp. 19.1 clause 1 art. 265 Tax Code of the Russian Federation. However, in the situation under consideration, the bonus is paid not to the dealer, but to its employees. The organization does not have a remuneration agreement with them. So such remuneration cannot be taken into account in expenses, since this is a gratuitous transfer of property clause 16 art. 270 Tax Code of the Russian Federation.

To avoid disputes with inspectors, it is better to draw up a gift agreement with each recipient of payments, regardless of the amount.

Award accrued - posting in connection with this event may be different depending on which award we are talking about. Let's consider the possible options.

Types of bonuses that affect how they are reflected in accounting

The concept of “bonus” implies a fairly wide range of applications of this definition, despite the fact that in each specific case it will correspond in meaning to the same meaning: remuneration.

Remuneration, called a bonus, can be awarded as:

monetary or other material rewards for any achievements received by specific people or organizations;
difference in price set for the same product;
the amount paid by the buyer to the seller for the right, during a specified period of time, to buy from him a specific asset (securities) at an agreed price;
funds paid by the policyholder to the insurer upon concluding an insurance contract.

Each of these groups has its own characteristics of reflection in accounting (BU) and tax (TA) accounting.

Employee bonuses: included in income tax expenses or attributed to net profit

The most common type of bonus is that paid to employees. They share:

on those included in the wage system;
not included in this system.

Inclusion in the remuneration system (i.e., in wages) implies:

Reflection of this circumstance in the internal regulatory act.
Direct connection between bonuses and employee performance.
Development of a bonus system as a description of all bonuses paid by the employer, the principles of the emergence of the right to accrue them, calculation algorithms, and circumstances serving as the basis for deprivation of a bonus. This system can be quite complex, including both regularly accrued rewards and bonuses from the manager's fund organization or its divisions, paid periodically.

Remunerations that are not included in the salary may be reflected in the bonus system, but they will be distinguished from bonuses regarded as payment for work by the lack of connection with labor achievements and the irregularity of payment.

The accrual of bonuses that form the employee’s salary is done in accounting by posting:

Dt 20 (23, 25, 26, 29, 44) Kt 70.

Bonuses, which are a salary, are fully included in the expenses taken into account in the NU when determining the profit base.

Remunerations that are not included in the salary are not reduced to the profit base (letter of the Ministry of Finance of Russia dated April 24, 2013 No. 03-03-06/1/14283), but are included in net profit.

Postings By bonuses based on net profit in BU there can be two options:

with attribution to costs, but as expenses not taken into account for NU:

Dt 20 (23, 25, 26, 29, 44) Kt 70;

with write-off from existing profits of previous years:

Dt 84 Kt 70;

with inclusion in other expenses of the current year (in the absence of profits from previous years), not taken into account for NU purposes:

Option premium: accounting and tax accounting

Option premium is an accessory to option contracts, the essence of which is to assign for a certain period to the buyer the right to purchase at the cost of a specific asset (securities) specified in the contract. For this right, the buyer pays the seller a certain amount called an option premium. You can refuse to exercise an option contract. The premium is non-refundable.

A feature of accounting for actions under option contracts is that the future subject of the transaction itself is taken into account off the balance sheet until the moment of its actual purchase and sale:

on account 008 - from the buyer;
on account 009 - with the seller.

The future seller includes the received option premium in income both in the accounting book and in the accounting book, reflecting this in the accounting book by posting:

Dt 76 Kt 91.

The buyer may have options for accounting for premiums in accounting, the choice of which should be fixed in the accounting policy. They allow you to take into account the paid premium as:

expenses for future periods:

Dt 97 Kt 76;

other expenses:

Dt 91 Kt 76.

The amount of the bonus may be excluded from the expenses of the coming periods:

in installments during the validity period of the right to purchase, charged to other expenses:

Dt 91 Kt 97;

at a time with its inclusion in the cost of the acquired asset:

Dt 58 Kt 97.

The amount of the premium attributed to other expenses at the time of the actual acquisition of the asset must be restored and included in the cost of the asset as costs associated with its purchase (clause 9 of PBU 19/02, approved by order of the Ministry of Finance of Russia dated December 10, 2002 No. 126n):

Dt 58 Kt 91.

For NU purposes, the option premium is recognized as an expense on the date of its payment, regardless of whether the purchase is subsequently made (Article 326 of the Tax Code of the Russian Federation).

Thus, an asset acquired through an option contract will have a different value in accounting and in NU.

Features of insurance premium accounting

An insurance premium is a fee for concluding an insurance contract. For the insurer, it is income from the main activity and is taken into account at the time the insurance contract comes into force both in the accounting system and in the NU:

Dt 62 Kt 90.

The policyholder may expense this premium in different ways depending on the relevant accounting policies:

at a time in the full amount, which is allowed by paragraphs. 16-18 PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n:

in parts during the validity period of the insurance contract.

In the second option, writing off premium expenses is possible in two ways:

in correspondence with the account for accounting settlements with the insurer:

Dt 20 (23, 25, 26, 29, 44) Kt 76;

through the expense account for future periods:

Dt 97 Kt 76,

Dt 20 (23, 25, 26, 29, 44) Kt 97.

In NU, a lump sum insurance premium can be taken into account in expenses only under an agreement whose validity period falls entirely within the reporting period established for income tax. A contract that does not meet this condition will require a proportional distribution of premium costs (clause 6 of Article 272 of the Tax Code of the Russian Federation). In addition, there are a number of restrictions on amounts due to which the premium may not reduce the tax base in full.

Thus, in terms of insurance premiums, differences may also arise between BU and NU.

Read more about the occurrence of these differences in the article .

Results

The use of the term “premium” is quite diverse. It is most often used as a synonym for remuneration paid for certain achievements. But it may also correspond to the concept of a board:

for fulfilling the conditions for the volume of purchases;
for the right to make a future purchase on agreed terms;
for concluding a contract.

Each of the existing types of bonuses has its own characteristics of reflection in accounting and accounting records.

The rules for calculating average earnings are the same for all payments, with the exception of sick leave and child care benefits. They are regulated by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

Paragraph 15 of Resolution 922 tells us how to include bonus payments in the calculation. The procedure for inclusion depends on the period for which the remuneration is paid.

Accounting for bonuses when calculating average earnings: the accrual period is less than a year

Monthly, semi-annual and quarterly bonuses in calculating average earnings are taken into account in full in the month of accrual, but no more than one for each indicator.

Example 1

Manager Vasechkin P.A. goes on vacation from 05/21/2018. In November 2017, he was awarded a bonus payment for the 3rd quarter of 2017 for fulfilling the sales plan in the amount of 5,000 rubles. In December 2017, a monthly bonus was paid for high volumes of revenue in December in the amount of 10% of the salary. In February 2019, an additional bonus was paid for high volumes of revenue in December 2017 in the amount of 5% of the salary.

The estimated period for vacation is 12 months: from 05/01/2017 to 04/30/2018. The bonus for the 3rd quarter of 2017 is included in the calculation of vacation pay in full, but only one bonus payment for December should be included, since it was paid for one period for the same indicator.

Bonus for a year and for a longer period

Bonus payments for the year are included only if accrued for the year preceding the year of payment of average earnings.

Example 2 (let's add the conditions of example 1)

In July 2017, Vasechkin P.A. the bonus was paid for 2016, and in February 2019 - for 2017. We will only include the bonus payment for 2017 in the calculation.

Please note that if bonus accrual for the year is made after the end of the billing period, then the employer is obliged to recalculate the average daily salary taking it into account and pay the difference to the employee.

If the premium is accrued for a period exceeding the calculated period (usually a year), then it is included in the calculation in the amount of the monthly part for each month.

Example 3

In March 2019, Vasechkin P.A. a bonus payment was accrued for achieving the value of concluded contracts of 500 million rubles. from 04/01/2016 to 03/31/2018 in the amount of 24,000 rubles.

The monthly part will be equal to:

The calculation of vacation pay includes amounts from May 2017 to March 2019 (11 months). That is, the amount:

What bonuses are not taken into account?

To be included in the bonus payment calculation, two conditions must be met:

the payment must be related to the performance of work duties;
it must be provided for by the company’s local regulations (regulations on bonuses, order of the director).

One-time bonuses that are not named in the company’s remuneration system and are not related to job responsibilities, including holiday bonuses, are not taken into account when calculating average earnings (Rostrud Letter No. 4319-6-1 dated October 23, 2007).

If the billing period has not been fully worked out

If an employee did not work all days in the billing period, then a special procedure must be applied. When the bonus is accrued and paid taking into account the time worked, it is taken into account in full according to the procedure described above. If the remuneration does not take into account the time worked, then it must be recalculated in proportion to the days actually worked.

Example

Storekeeper Semenova A.I. goes on vacation from May 28, 2018. In the billing period (from 05/01/2017 to 04/30/2018), she was paid a bonus for the 4th quarter of 2017 in the amount of 10,000 rubles. There are 247 working days in the period. Actually worked 198. When calculating average earnings, remuneration will be taken into account in the amount of:

Is the bonus included in the average earnings when paying sick leave?

Calculating the average daily income to determine the amount of disability benefits, maternity leave and child care up to one and a half years old has its own characteristics. They are spelled out in Government Decree No. 375 dated June 15, 2007:

firstly, average earnings are calculated based on the employee’s income for the two years preceding the year the insured event occurred;
secondly, income includes only income from which insurance premiums are paid to the Social Insurance Fund.

Therefore, in order to determine whether a premium is included in the calculation of average earnings, it is necessary to establish whether it was subject to insurance premiums and the moment of its accrual.

Paragraph 14 of Resolution No. 375 provides for the inclusion of any type of premium payment for which insurance premiums are accrued in full during the accrual period. It does not take into account whether these are monthly, quarterly or annual bonuses. When calculating average earnings, they must be taken into account in full if accrued in the billing period.