How in 1C accounting 8.3 to accrue a bonus to employees

Salary (Article 129 of the Labor Code of the Russian Federation) - remuneration for labor depending on the qualifications of the employee, complexity, quantity, quality and conditions of 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 program 1C accounting 8.3 and successfully accrue a bonus?

It is important at this stage to think about the structure and nature of payments, since they must be drawn up in accordance with the law. Payment is accrued in excess of the employee’s salary.

"In accordance with clause 2 of Article 255 of the Tax Code of the Russian Federation, an organization has the right to attribute bonuses for production results to employees for tax purposes. However, the tax consequences of some aspects of bonuses can become very burdensome for the company."

Documents for attaching the award:

Costs must be justified in connection with a number of conditions:

1. The provision of remuneration: for this it is necessary to supplement the provision on remuneration of labor, labor contracts with the clause on bonus payments to employees.

2. Consolidation and designation in specific documents of differentiated bonus indicators (Clause 1, Article 252 of the Tax Code of the Russian Federation). The act should contain the following criteria:

• grounds for the payment of bonuses; specific measurable performance indicators for bonuses;

• premium payment sources;

• size of premiums and the procedure for their calculation.

Documents confirming the basis for the payment of premiums (Clause 1, Article 252 of the Tax Code of the Russian Federation):

• petition;

• memo of the immediate supervisor.

• a document including employee bonus payments - an order (instructions) on employee incentives (form T-11, T-11a or in the form developed by the employer).

It is important that the premium should not be paid at the expense of the company's net profit, earmarked income or special-purpose funds.

Creating a premium in the program 1C Accounting 8.3

The premium itself is not calculated, therefore, it must be indicated when calculating wages.

To accrue a monthly fixed-size bonus, it’s enough to add the bonus once through “Employment” or “Personnel transfer”. Then it will be filled automatically in the "Payroll".

If the amount of the bonus changes from month to month, you can either add the bonus to the employee through "Employment" or "Personnel transfer" with a certain amount, and then just make a correction of the amount in the accrual document. Or choose in the document the calculation of premium manually and put down the amount.

1. Add to the directory "Accruals" in the tab "Salary and personnel" / "More" / "Salary settings";

2. In the settings, click on the "Charges" hyperlink;

3. Next, we create a new accrual - "Create" with the name and the accrual code " (Personal income tax code - 2000);

4. The type of income must be for insurance premiums - "Incomes that are fully taxed by insurance premiums";

5. Type of expense under Article 255 of the Tax Code of the Russian Federation - p.p. 2;

6. We put the flag "Included in the composition of charges for calculating the charges" District coefficient "and" Northern markup ";

7. The reflection method is not necessary, because it coincides with the method of calculating the salary of the employee;

8. "Write and close", update the program to see the changes correctly.

Based on the order, the accountant calculates the size of the bonus for the employee of the organization and performs the transfer of funds to the bank. Further, the premium reflected earlier, 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 relevant banks of the Russian Federation in 1C 8.3, because the directory greatly simplifies the work. It helps to avoid manual entry errors at the time of entering the bank details that are necessary for settlements with both employees and customers.