Reflection of bonus issuance in documents
Posted: Sun Jan 19, 2025 5:40 am
Let's take a closer look at how bonuses are reflected in documents and how employers can structure this process.
When hiring, a new employee should be familiarized with information about bonuses that may be paid in the company. This applies to both production accruals related to the fulfillment of certain obligations at the place of work, and one-time ones provided for various events, such as a wedding, the birth of a child, graduation from a university, and others.
According to Article 68 of the india car owner data package Labor Code of the Russian Federation, the employer is obliged to familiarize the new employee with the Internal Regulations, local regulations related to his activities, and the collective agreement, which may contain information about bonuses, by signature. If a civil law contract (CLC) is concluded with a person, for example, for the performance of certain services, then in this case there can be no talk of paying a bonus, since these relations do not imply this. Instead, the employer can use an incentive related to a change in the price in the contract.
Article 252 of the Tax Code of the Russian Federation stipulates that all charges are accepted as expenses if they are reflected in labor and (or) collective agreements. Therefore, it is important for the employee to know how the bonus is calculated and the criteria for receiving it.
Reflection of bonus issuance in documents
It is better to record the grounds and procedure for payments, their amount and other details in documents:
Employment contract
This option is the least convenient for the company, since changing the bonus conditions will require their agreement with the employee by drawing up an additional agreement or notifying two months in advance (according to Article 74 of the Labor Code of the Russian Federation). However, for microenterprises with a small number of employees, this option may be relevant.
Collective agreement
This is a less common option, but you can also include information about incentive payments or rewards in this document.
Bonus Regulations
This document is optimal for the employer. It allows structuring information about bonuses and facilitates the process of making changes to this system. In such a provision, the following details can be specified:
The incentive nature of the award.
Payment criteria.
Positions of employees eligible for the bonus.
Amount and procedure for calculating amounts.
Reasons for paying bonuses and supporting documents. You should know that the employer is not obliged to pay incentive amounts and draw up special local regulations (LNA) on this issue. This is his right, not his obligation. If the bonus conditions are reflected in a separate LNA, then a reference to it must be made in the employment contract. In any case, it is important to ensure transparency and clarity of the material incentive system for employees.
It is important that both the collective agreement and the bonus regulations clearly define the procedure for calculating bonuses for all employees of the company. Sometimes employment contracts state that the bonus is calculated by the decision of the manager. However, such wording is risky and does not guarantee that the tax authorities will be loyal to such an agreement.
Mandatory payments
When hiring, a new employee should be familiarized with information about bonuses that may be paid in the company. This applies to both production accruals related to the fulfillment of certain obligations at the place of work, and one-time ones provided for various events, such as a wedding, the birth of a child, graduation from a university, and others.
According to Article 68 of the india car owner data package Labor Code of the Russian Federation, the employer is obliged to familiarize the new employee with the Internal Regulations, local regulations related to his activities, and the collective agreement, which may contain information about bonuses, by signature. If a civil law contract (CLC) is concluded with a person, for example, for the performance of certain services, then in this case there can be no talk of paying a bonus, since these relations do not imply this. Instead, the employer can use an incentive related to a change in the price in the contract.
Article 252 of the Tax Code of the Russian Federation stipulates that all charges are accepted as expenses if they are reflected in labor and (or) collective agreements. Therefore, it is important for the employee to know how the bonus is calculated and the criteria for receiving it.
Reflection of bonus issuance in documents
It is better to record the grounds and procedure for payments, their amount and other details in documents:
Employment contract
This option is the least convenient for the company, since changing the bonus conditions will require their agreement with the employee by drawing up an additional agreement or notifying two months in advance (according to Article 74 of the Labor Code of the Russian Federation). However, for microenterprises with a small number of employees, this option may be relevant.
Collective agreement
This is a less common option, but you can also include information about incentive payments or rewards in this document.
Bonus Regulations
This document is optimal for the employer. It allows structuring information about bonuses and facilitates the process of making changes to this system. In such a provision, the following details can be specified:
The incentive nature of the award.
Payment criteria.
Positions of employees eligible for the bonus.
Amount and procedure for calculating amounts.
Reasons for paying bonuses and supporting documents. You should know that the employer is not obliged to pay incentive amounts and draw up special local regulations (LNA) on this issue. This is his right, not his obligation. If the bonus conditions are reflected in a separate LNA, then a reference to it must be made in the employment contract. In any case, it is important to ensure transparency and clarity of the material incentive system for employees.
It is important that both the collective agreement and the bonus regulations clearly define the procedure for calculating bonuses for all employees of the company. Sometimes employment contracts state that the bonus is calculated by the decision of the manager. However, such wording is risky and does not guarantee that the tax authorities will be loyal to such an agreement.
Mandatory payments