Wages (Article 129 of the Labor Code of the Russian Federation) - remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed. But it is also important to reward employees with bonuses in order to stimulate them for further work. How to add this item to the 1C accounting 8.3 program and successfully accrue a bonus?
It is important at this stage to think about the structure and nature of payments, since they must be formalized in accordance with the legislation. The payment is charged in excess of the employee's salary.
Documents for attaching the award:
Costs need to be justified due to a number of conditions:
- Provision of remuneration: for this, it is necessary to supplement the provision on remuneration, labor contracts with a clause on bonus payments to employees.
- Consolidation and designation of differentiated indicators of bonuses in specific documents (clause 1 of article 252 of the Tax Code of the Russian Federation). The act must contain the following criteria:
- grounds for the payment of the bonus, specific measurable performance indicators for the bonus;
- sources of premium payments;
- the size of premiums and the procedure for their calculation.
Documents confirming the basis for the payment of premiums (clause 1 of article 252 of the Tax Code of the Russian Federation):
- petition;
- memo from the immediate supervisor.
- a document that includes the costs of bonuses to employees - an order (orders) to encourage employees (form T-11, T-11a, or according to the form developed by the employer).
It is important that the premium should not be paid out of the company's net profit, earmarked income, or special purpose funds.
Creation of a bonus in the program 1C Accounting 8.3
The bonus itself is not calculated, so it must be indicated when calculating wages.
To calculate a monthly bonus with a fixed amount, it is enough to add the bonus once through "Hiring" or "Personnel transfer". Then it will be filled in automatically in "Payroll".
If the amount of the bonus changes from month to month, then you can either add the bonus to the employee through the "Recruitment" or "Personnel transfer" with a certain amount, and then simply correct the amount in the accrual document. Alternatively, you can select the manual calculation of the premium in the document and enter the amount.
- Add to the directory "Accruals" in the "Salary and personnel" / "More" / "Salary settings" tab;
- In the settings, follow the "Accruals" hyperlink;
- Next, we create a new charge - "Create" with the name and the accrual code "(Personal income tax code - 2000);
- The type of income must be for insurance premiums - "Income fully taxable by insurance premiums";
- Type of expense under article 255 of the Tax Code of the Russian Federation - Sec. 2;
- We put the checkbox "Included in the composition of charges for calculating charges" Regional coefficient "and" Northern markup ";
- It is not necessary to specify the reflection method, since it coincides with the method of calculating the employee's salary;
- "Save and Close", update the program to see the correct changes.
Based on the order, the accountant calculates the amount of the bonus for the employee of the organization and transfers the funds to the bank. Further, the previously reflected premium, the bank employee accepts and transfers the account / card to the organization within the specified period.
Every month it is necessary to check the classifier of the current banks of the Russian Federation in 1C 8.3, because the reference book greatly simplifies the work. It helps to avoid manual input errors at the time of entering bank details, which are necessary for settlements with both employees and customers.
Vacation bonus
Can an employee be credited a bonus while on vacation? In this case, the leader should be guided by the LNA of the organization. As a rule, for the time spent on vacation (sick leave), the bonus is not charged and is paid in proportion to the time worked.
