Bonus is a monetary remuneration based on performance. Each organization decides the amount of the bonus and the procedure for its payment on an individual basis. There is no fixed amount of money to be paid as remuneration. Usually it is calculated as a percentage of wages or wages. It can be charged and paid in a certain amount and change from month to month.
Instructions
Step 1
The bonus is paid on the basis of the order of the head of the organization. It is issued in the form No. T-11, for one employee or in the form No. T-11a, for several employees.
Step 2
Income tax is deducted from the amount of the award.
Step 3
When concluding an employment contract with an employee, it indicates on what results of work the bonus will be paid, in what percentage or in what amount.
Step 4
When a bonus is issued in a certain amount of money, a list of employees to be awarded is drawn up and signed by the manager. All bonuses are paid this sum of money. The bonus can be paid regardless of the day of wages.
Step 5
With a stable salary, when the bonus is calculated as a percentage, you need to multiply the salary by the percentage of the bonus. For example, with a salary of 30,000 rubles and a bonus amount of 40%, it looks like this: 30,000 * 40% = 12,000-the amount of the bonus. An employee is given 12,000 income tax, it turns out 12,000-13% = 12,000-1560 = 10,440. The worker will receive 10,440 in cash.
Step 6
Working from production - multiply the earned amount by the percentage of the bonus and subtract 13% of the income tax.
Step 7
If the premium is issued in a certain amount, 13% of income tax must be deducted from this amount. Give the remaining amount to the employee.