Order accounting remuneration under civil contracts depends, on the one hand, on who the contractor is and, on the other hand, for which department and what work he performs. Read more about this in our article prepared by berator experts.

An organization can pay employees not only according to labor, but also a civil contract is concluded in accordance with the requirements of civil, not labor legislation.

Civil contracts include:

• construction contracts (Chapter 37 of the Civil Code of the Russian Federation);
• contracts for paid services (Chapter 39 of the Civil Code of the Russian Federation);
• contracts of agency (Chapter 49 of the Civil Code of the Russian Federation);
• (Chapter 52 of the Civil Code of the Russian Federation);
• copyright agreements (Chapter 70 of the Civil Code of the Russian Federation).

Who can work under a civil contract

A civil contract can be concluded:

• with an employee of the organization;
• with a person who is not in an employment relationship with the organization.

If a civil contract is concluded with an employee of an organization, then work under this contract must be performed during non-working hours. Otherwise, such work will be considered. At the same time, according to labor and civil law contracts, the employee must perform various jobs.

EXAMPLE. HOW TO CONCLUSION A CONTRACT AGREEMENT

At Passiv LLC A.N. Ivanov works under an employment contract as a watchman.

"Passive" entered into a contract with Ivanov. According to the agreement, Ivanov must clean the organization’s warehouses. In this case, the employment contract with Ivanov is not terminated.

What to consider in the contract

As a rule, civil law contracts with third parties are concluded if the organization does not have the necessary specialists on staff or the organization cannot perform certain work on its own.

The organization itself decides whether to hire a person or enter into a civil contract with him.

A person working under a civil contract is not subject to the internal regulations of the organization, and norms do not apply to him (the length of the working day, the procedure for paying for work on holidays and weekends, minimum size wages, etc.).

A civil contract does not provide for vacation. If such an agreement stipulates that you need to work on holidays and weekends, then this condition must be met.

Under a civil contract, only the result of the work is paid. The contract states:

• work (services) to be performed;
• procedure for payment for work results;
• start and end dates of work;
• procedure for delivery and acceptance of work;
• requirements for the quality of work;
• liability of the parties for violation of the terms of the contract.

note

From the point of view of accounting and taxation, a lease agreement (Chapter 34 of the Civil Code of the Russian Federation) occupies a special place among civil law contracts. As you know, you can rent a vehicle from an individual either without a crew or with a crew. Taxation depends on this. Therefore, the cost of rent and the cost of driving services in the lease agreement vehicle with the crew should be registered separately.

How to accept a job

The fact of completion of work (provision of services) is confirmed by the act of acceptance and delivery.

The form of the act of acceptance and delivery of work (services) under a civil contract is not established by law.

However, you can draw up such an act in the form provided for the acceptance and delivery of work under an employment contract (form No. T-73, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

Sample of filling out the act

Poor quality work

If certain work is performed poorly, then, at its choice, the organization may require:

• free elimination of all deficiencies;
• reducing the contract price;
• reimbursement of their expenses for eliminating deficiencies (if, under the contract, the customer has the right to eliminate deficiencies in the contractor’s work).

A person working under a civil contract who causes damage to the organization is obliged to compensate it in full. in full.

Compensation is subject to both direct damage (the cost of missing or damaged valuables) and lost profits not received by the organization.

Please note: lost profits are reimbursed only to the extent judicial procedure.

EXAMPLE. HOW TO COMPENSATE DAMAGES UNDER A CONTRACT AGREEMENT

The administration of the concert hall, under a contract, hired workers to install chairs in the hall.

The remuneration for the work is established in the contract in the amount of 75,000 rubles.

During the work, 7 chairs were damaged. The cost of one chair is 1150 rubles.

In accordance with the contract, workers are obliged to reimburse the cost of damaged chairs.

In this case, the contract price will be reduced by the cost of damaged chairs and will be:

75,000 rub. − (1150 rub. × 7 pcs.) = 66,950 rub.

Also, in accordance with the terms of the contract, workers must compensate the amount of income the concert hall lost as a result of the fact that it could not provide seats for all spectators (lost profits).

So, if the cost of an entrance ticket to a concert hall is 400 rubles, then the amount of lost profits will be:

400 rub. × 7 pcs. = 2800 rub.

To recover lost profits, the organization must go to court.

Choosing accounting accounts

The amount of remuneration accrued under a civil contract may:

• included in expenses for ordinary activities;
• be included in investments in fixed assets;
• increase
• included in other expenses;
• be paid from the valuation reserve (for example, reserve for warranty repairs finished products).

If remuneration is accrued to an employee of your organization, then its amount is reflected on the credit of account 70, and if to a citizen who is not on the staff of the organization, then on the credit of account 76.

Select a corresponding account based on the unit for which and what work the citizen performs under the contract. When calculating remuneration under a contract that provides for the performance of work for the needs of the main (auxiliary, servicing) production, make the following entry:

DEBIT 20 (23, 29)   CREDIT 70 (76)
- remuneration has been accrued to an employee (third party) performing work for the needs of the main (auxiliary, servicing) production.

If the contract provides for the performance of work related to the management of the organization (for example, the financial analysis activities of the organization), then make a note:

DEBIT 26   CREDIT 70 (76)
- remuneration has been accrued to an employee (third party) performing work related to the management of the organization.

When calculating remuneration under a contract that provides for the performance of work related to the sale of finished products or goods, make the following entry:

DEBIT 44   CREDIT 70 (76)
- remuneration has been accrued to an employee (third party) performing work related to the sale of finished products or goods.

Remuneration under civil law contracts is reflected as part of investments in non-current assets if the work (services) is related to:

• with the creation or purchase of fixed assets ( intangible assets);
• with bringing fixed assets (intangible assets) to a state suitable for use;
• or reconstruction of fixed assets.

Reflect the accrual of remuneration for the specified work by posting:

DEBIT 08   CREDIT 70 (76)
- remuneration has been accrued to an employee (third party) performing work related to the creation of non-current assets.

If certain works (services) are associated with the acquisition of inventories, then the amount of remuneration increases their cost.

When calculating the reward, make a note:

DEBIT 10 (41)   CREDIT 70 (76)
- remuneration has been accrued to the employee (third party) for work related to the acquisition of inventories.

Remuneration under a civil contract is included in other expenses if it is accrued for work not related to the production and sale of finished products or goods (charitable activities, holding sporting events, organizing recreation and entertainment, etc.).

If the performance of work is related to the organization’s receipt of other income (for example, repairs of leased fixed assets), then their amount is taken into account as part of other expenses.

IN these cases When calculating remuneration, make an entry in your accounting:

DEBIT 91-2   CREDIT 70 (76)
- the employee (third party) is accrued remuneration, which is included in other expenses.

Other expenses also include remuneration to employees liquidating the consequences of emergency events ( natural disaster, floods, etc.).

When calculating remuneration for such employees, make an entry:

DEBIT 91-2   CREDIT 70 (76)
- remuneration has been accrued to the employee (third party) performing work to eliminate the consequences of emergency circumstances.

If your company cannot avoid some costs in the future, it should create provision. Warranty repairs are one of these cases.

If the organization has formed a reserve for warranty repairs of finished products, then reflect the amount of remuneration under the contract related to their implementation by recording:

DEBIT 96   CREDIT 70 (76)
- remuneration was accrued to the employee (third party) at the expense of the previously created reserve.

When renting a vehicle with a crew from an individual, the following entries are made for the amount of remuneration for the provision of management services:

DEBIT 20 (26, 44)   CREDIT 69-2
- contributions for compulsory pension insurance;

DEBIT 20 (26, 44)   CREDIT 69-3
- contributions for compulsory health insurance have been calculated.

When renting a vehicle without a crew from an individual for the amount of remuneration monthly during the term of the lease agreement, the following entry is made:

DEBIT 20 (26, 44)   CREDIT 70 (76)
- included in expenses rental payments per month.

note

To account for leased property, use off-balance sheet account 001 “Leased fixed assets” in the amount specified in the lease agreements. The rented property is opened inventory card. The lessee does not charge depreciation on the leased fixed asset.

Payment of remuneration

Reflect the payment of remuneration under civil contracts by recording:

DEBIT 70 (76)   CREDIT 50-1
- remuneration was paid to the employee (third party) under the contract through the organization’s cash desk.

If the reward is transferred by non-cash payments, then write:

DEBIT 70 (76)   CREDIT 51
- remuneration to the employee (third party) under the agreement is transferred to the recipient’s bank account.

Personal income tax on payments under civil contracts is withheld from the amount of the employee’s remuneration when it is paid.

When withholding income tax individuals from the amount of remuneration paid under a civil law contract to an individual who is not registered as individual entrepreneur, do the wiring:

DEBIT 70 (76)   CREDIT 68 subaccount “Calculations for personal income tax”
- personal income tax is withheld from the amount of remuneration (rent).

Remunerations under civil contracts (except for a lease agreement) and for driving services under a lease agreement for a vehicle with a crew are subject to contributions for compulsory pension insurance and contributions for compulsory medical insurance.

In this article we will look in detail at how tax and accounting of bonuses to employees is carried out, what transactions are used and documents are drawn up.

Premiums: what an accountant needs to pay attention to

The prescribed rules and regulations on the procedure for bonuses in local acts and employment contracts of the company are also taken into account. Mostly, this fact brings clarity and transparency to the grounds for applying bonuses and allows one to avoid labor disputes. Any changes (missing information or conditions) are made to the employment contract by separate agreement of the parties. Wherein legal regulation regarding bonuses is carried out in accordance with the Tax and Labor codes RF.

Codes of the Russian Federation	Articles	Short description
Labor	191	incentives for work;
	135	salary setting, including bonus system
Tax	255	inclusion of bonuses in salary expenses;
	324.1	accounting for the costs of creating a reserve for payments for length of service, vacations;
	270 (p. 21-22)	tax-deductible expenses

Information about incentives can be entered into the employees’ work book. Payments of cash bonuses are processed and made through and by bank transfer.

Taxation and accounting of employee bonuses

The specifics of taxation of bonus incentives are largely determined by their type. Rewards for special production results are included in salaries (expenses for ordinary activities), can be either one-time or regular (monthly, quarterly, annually). They are included in cost. The employer has an obligation to pay such bonuses, since they are provided for by the payment system.

Non-production incentives are assigned as one-time payments, are not part of the salary, and are taken into account in other expenses for the reporting period. Such incentives are paid only according to the distribution of the head of the organization. When paying bonuses from a stock source based on the owner’s decision, they are attributed to the undistributed (or accumulated, accumulated) profit of previous years.

Thus, production bonuses are paid under agreements (collective, labor) and are associated with production and sales costs. They are economically justified and involve generating income. Conversely, incentives of a non-production nature are not related to the performance of employees’ job duties and tax expenses are not taken into account. According to the Tax Code of Russia, Art. 270, paragraph 21, they are not taken into account when calculating profit in expenses.

Regardless of the taxation regime for all types of bonuses paid from net profit, are calculated:

• Personal income tax (13% - for tax residents of Russia);
• insurance payments (FSS - 2.0%, PFR - 22%, FFOMS - 5.1%, from accidents - 0.2%).

Taxpayers here are individuals (individual entrepreneurs and citizens, residents of the Russian Federation). These are working people who have income. Bonuses received are part of this local income labor activity.

Exceptions are presented in a list Tax Code RF Article 217 (clauses 6, 7). This includes awards for outstanding achievements in the field of culture, science, technology, art, etc., as well as the highest officials. These types of income are not subject to taxes.

Postings when crediting bonuses to employees

In accounting, postings (account assignments) are used taking into account the type of bonuses accrued and the source of their payments. The accountant assumes that incentive amounts (production or non-production) can be paid from expenses for ordinary activities, other expenses, as well as from the accumulated profit of the company.

Types of bonuses and other operations	Debit	Credit	Characteristic
Production bonuses	DT 08 (construction work), 20 (main production activities), 23 (service part of the activity), 25 (overall production costs), 26 (expenses for management needs), 29 (information on production costs, etc.), 44 (costs of selling goods, services, works), 86 (targeted financing), etc.	KT 70 (calculation information on wages to employees)	Crediting bonuses included in costs common species activities, company employee
Non-production bonuses	DT 91-2 (other costs and profit of the reporting period), 84 (accumulated profit);	KT 70 (summarization of calculated information on remuneration of workers)	Crediting bonuses from other expenses / from accumulated sources
Issuing bonuses from the cash register	DT 70;	KT 50-1 (accounting for cash in cash)	Payment of bonuses from the company's cash register
Accrual of bonuses to the card	DT 70;	KT 51 ( current accounts companies in credit institutions)	Transfer of bonuses to a company employee’s card
Personal income tax deduction	DT 70;	KT 68, second order account “Personal Tax Calculations”	Deduction of personal income tax from bonuses
Calculation of insurance payments	DT 91-2;	KT 69-1	Transfer of insurance fees against accidents and occupational diseases from premiums
Accrual of payments to extra-budgetary funds	DT 08 (91-2);	KT 69-1 (69-2, 69-3)	Transfer of fees to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund.

Example #1. Accounting assignments when crediting production bonuses to employees

V. M. Ovchinnikova was awarded a bonus for special services in the main production (exceeding the plan) by order of the head of the company in the amount of 30% of the salary. The bonus is a production bonus; accordingly, it is included in the employee’s salary. Personal income tax and insurance premiums. Payment of the bonus will be made to the employee’s card. Accounting reflects all movements with the following account assignments:

• DT 20, CT 70 - salary crediting along with bonuses;
• DT 20, CT 69-1 - crediting fees for Social Insurance Fund insurance, against accidents and occupational diseases;
• DT 20, CT 69-2 - pension payments are transferred;
• DT 20, CT 69-3 - FFOMS enrollment;
• DT 70, CT 68 subaccount “Calculations for personal income tax” - personal income tax deduction from the bonus;
• DT 70, CT 51 - crediting bonus money to the card of employee V. M. Ovchinnikova.

Example #2. Accounting assignments when crediting non-production bonuses to employees

By order of the head of the organization, V. M. Ovchinnikova was given a one-time bonus - 60% of the salary (12 thousand rubles). Bonuses are non-productive and are not included in wages, but are taken into account as other expenses. They will be paid to the employee from the company's cash desk. Personal income tax and insurance premiums are deducted from the premiums. Accounting records transactions using appropriate account assignments.

Account assignments	Characteristic
DT 91-2, KT 70	A cash bonus was allocated to the company’s employee V. M. Ovchinnikova
DT 70, CT 68, second order account “Calculations for personal income tax”	Enumerated income tax from the bonus
DT 91-2, KT 69-1	Crediting insurance fees to the Social Insurance Fund for accidents
DT 91-2, KT 69-2	Pension dues credited
DT 91-2, KT 69-3	Enrollment of insurance payments from the Federal Compulsory Compulsory Medical Insurance Fund
DT 70, KT 50-1	A bonus was given from the cash register to employee V. M. Ovchinnikova

Accounting for bonuses under OSNO and simplified tax system in tax expenses

When you include bonuses in tax expenses When using simplified taxation system and OSN, one should be guided by the Tax Code of the Russian Federation, Art. 255 (about labor costs) and 346.6 (about the procedure for determining costs). Taking into account legal requirements tax base on profit and single tax reduced by the cost of bonuses paid to employees.

This option is possible when the employee is assigned bonuses of a production nature, and the fact of bonus payment itself is provided for by the collective and labor agreement. The bonus payment must be formalized by order in accordance with in the prescribed form. However, if profit in the event of an actual loss is indicated as the source of bonus payments, then such remuneration is not taken into account in tax expenses.

Reservation for long service gratuity

For the purpose of measured tax accounting, a taxpayer company has the right to create a reserve stock of future expenses for vacations, remuneration for long service and based on the results of work for the year ( Tax Code of the Russian Federation, art. 324.1). To this end, the company is initially obliged to:

• record the selected reservation method in the accounting policy;
• set the maximum amount and monthly percentage of contributions for the reserve.

Expenses for the formation of reservations are included in the accounts of accounting expenses for wages. Deductions to an already created reserve are made in the same way in all cases. Estimated information about contributions (their amount) for each month to the formed reserve is reflected by the taxpayer in a special estimate.

According to the results tax period inventory of the reserve is carried out. If the results show that part reserve amount is not used, then this unused reserve part is included in non-operating income on income tax. But if the credited funds from the reserve are not enough, then the unaccrued part of the reserve amount is related to income tax expenses for remuneration for the year (on the last day of the year). Accounting in both versions shows all transactions with account assignments:

• DT 20 (23, etc.), CT 96 - contributions to the formed reserve;
• DT 96, CT 70 - transfers for long service to employees;
• DT 20 (23, etc.), CT 96 - restoration of the unused reserve amount / inclusion of an insufficient (missing) reserve amount in expenses.

The company may subsequently refuse to form such a reservation. Then the residual amount as of December 31 in the year of its accrual is included in non-operating income of the current period.

Answers to frequently asked questions from readers

Question #1: Is income tax levied on bonuses paid when terminating an employee?

Question #2: Are they taken into account? insurance fees from occupational diseases, etc., calculated from bonuses (from net profit), when calculating income tax?

Yes, you can take them into account by including them in other costs associated with sales and production ( Tax Code of the Russian Federation, art. 264, paragraph 1, paragraphs. 45).

Question #3: Do I need to pay tax on one-time bonuses in 2016?

Any bonuses are part of the employee’s income. Accordingly, income tax and insurance fees (PFR, Social Insurance Fund, Compulsory Medical Insurance Fund) should be deducted from them. This rule invariably applies to all types of bonuses in 2016. Taxes are not calculated on certain types of income listed in Art. 217 Tax Code of the Russian Federation.

Question #4: Which entry shows the transfer of bonuses paid from the net profit of previous years?

DT 91-2, CT 70 - crediting incentive payments from net profit. Account assignment is valid for any profit (previous years, current quarter, month, year, etc.). These are other expenses that affect the financial outcome of the company, so they are shown according to DT 91-2.

Question #5: Do bonuses for professional holidays and anniversaries reduce the tax base?

These are non-production bonuses that have no connection with the fulfillment of employees’ labor obligations. The Unified Agricultural Tax and contributions to the Pension Fund are not withheld from such bonuses ( Art. 236 Tax Code of the Russian Federation). They do not reduce the tax base on profits ( Tax Code of the Russian Federation, Article 270, paragraph 21).

When calculating average earnings, bonuses and remunerations (including the cost of consumer goods issued in the form of bonuses, rewards), other monetary incentives provided for by the regulations on remuneration (bonuses, incentives) for employees of organizations are taken into account in the following order:

• monthly - no more than one payment for each month of the billing period for the same indicators accrued in the billing period;
• for periods of work exceeding one month - no more than one payment in the amount of the monthly part for each month of the billing period for the same indicators accrued in the billing period, if the time of work for which the bonus is paid exceeds the number of months of the billing period;
• remuneration based on the results of work for the year, one-time remuneration for length of service (work experience), other remuneration based on the results of work for the year, accrued in the billing period for the previous calendar year, - in the amount of 1/12 for each month of the billing period.

If the employee has worked in the organization for an incomplete working year, for which the specified payments are accrued, and they were accrued in proportion to the time worked, they should be taken into account when calculating the average earnings in the amount of the monthly part for each month of the billing period.

In cases where the time falling on billing period worked incompletely or time was excluded from it on the grounds provided for by the Procedure for calculating the average wages, determined by Decree of the Government of the Russian Federation dated April 11, 2003 No. 213 (hereinafter referred to as the Procedure), bonuses and rewards, other monetary incentives are taken into account when calculating average earnings in proportion to the time worked in the billing period (with the exception of monthly bonuses paid along with wages of a given month).

The calculation period may include the time the employee was on regular leave or the time during which he received temporary disability benefits or maternity benefits or did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee , and other cases when it is saved average earnings. This retained average salary includes bonuses (quarterly, monthly, etc.), as well as rewards for length of service (work experience), based on the results of work for the year.

Therefore, when calculating average earnings, in order to avoid double counting, bonuses or remunerations that were included in the previous calculation when calculating the time spent on regular leave or the time during which the employee received temporary disability benefits, etc. should be excluded.

That is, if an employee was sick during the billing period, then the amount of the bonus taken into account when calculating average earnings is determined by dividing the entire amount of the one-time bonus by the number of working days on a five-day schedule in the billing period and multiplying by the actual number of days worked.

In accordance with the regulations on bonuses for employees in the organization, a bonus based on the results of work for the month is awarded depending on the time actually worked by a particular employee in a given month. The employee was sick for half a month, and accordingly, the bonus was awarded to him in half the amount. When calculating average earnings, if the time falling within the billing period is not fully worked, should this bonus be taken into account in proportion to the time worked in the billing period, i.e. actually reduce it again?

When considering the issue, it should be borne in mind that the amounts of bonuses actually accrued (and subsequently received by employees) are in no case reduced or withdrawn. However, if the employee has not fully worked out the pay period, then the size of the bonus is determined (having a purely calculated value), which will be taken into account when calculating the average daily earnings in proportion to the time worked in the pay period.

Here are a few specific examples determining the size of bonuses that will be taken into account when calculating average daily earnings.

In all the examples given, only the bonus was calculated, which in the future, to determine the average daily earnings, should be summed with the accrued amount of wages in the billing period, and then calculations are carried out in accordance with the Procedure on a general basis.

Calculation of bonuses when the billing period has not been fully worked out. Let’s assume that the employee goes on another vacation in July, and the billing period will accordingly include the following three calendar months- April (21 working days), May (20 working days) and June (21 working days).

The number of working days on a five-day work schedule is indicated in brackets.

Example 1

The employee was ill in March 2005, and based on the results of work for March, he was credited with 1,000 rubles in April. awards.

The employee worked the entire pay period and was accrued the following bonuses:

• in May, based on the results of work for April - 6,000 rubles.
• in June based on the results of work for May - 6,000 rubles.

1000 + 6000 + 6000 = 13,000 rubles.

Example 2

The employee was sick throughout April, but this month, based on the results of work for March, which he worked in full, he was credited with 6,000 rubles. awards. In May, based on the results of work for April, he was not awarded a bonus, but in June, based on the results of work for May, 8,000 rubles were awarded.

The bonus amount included in the calculation of average earnings is calculated using the following formula:

(6000 + 8000) / (21 + 20 + 21) × (20 + 21).

Example 3

Based on the results of work for March (fully worked), the employee was accrued 6,000 rubles in April. Of the billing period, he worked only 5 days in April, for which he was credited 900 rubles in May. awards. In June, he was not awarded a bonus.

The bonus amount included in the calculation of average earnings is calculated using the following formula:

(6000 + 900) / (21 + 20 + 21) × 5.

Example 4

The employee was sick from March 17, 2005 to April 21, 2005 (in April he worked 6 working days - 22, from 25 to 29). May and June are fully worked out. In April, based on the results of work for March, he was accrued a bonus in half the amount - 3,000 rubles, in May, based on the results of work for April, also in half the amount - 3,000 rubles, in June, based on the results of work in May, the bonus was accrued in full - 6,000 rubles .

The bonus amount included in the calculation of average earnings is calculated using the following formula:

(3000 + 3000 + 6000) / (21 + 20 + 21) × (6 + 20 + 21).

Example 5

Based on the results of work for 2004, the employee was awarded a remuneration in the amount of 36,000 rubles. (including for each month of the billing period 3,000 rubles (36,000: 12), as well as a one-time remuneration for length of service in the amount of 24,000 rubles (including for each month of the billing period 2,000 rubles (24,000: 12), and based on the results of work for March (fully worked), 6,000 rubles were accrued in April. Of the billing period, the employee worked only 5 days in April, for which he was accrued a 700 ruble bonus in May. In June, he was not accrued a bonus .

The bonus amount included in the calculation of average earnings is calculated using the following formula:

(3000 + 3000 + 3000 + 2000 + 2000 + 2000 +6000 +700) / (21 + 20 + 21) × 5.

Example 6

The employee was sick throughout March, and in the billing period he worked 10 days in April, 5 days in May and all of June (21 working days). In April, based on the results of work for March, no bonus was accrued; in May, based on the results of work for April, 4,000 rubles were accrued. bonuses, and in June, based on the results of work for May, 2,000 rubles were awarded.

The bonus amount included in the calculation of average earnings is calculated using the following formula:

(4000 + 2000) / (21 + 20 + 21) × (10 + 5 + 21).

Example 7

In the billing period, the employee worked 7 days in April, 5 days in May and 3 days in June. Since the bonus is quarterly, in April, based on the results of work for the first quarter (which was fully worked out), he was awarded 10,000 rubles. awards.

The bonus amount included in the calculation of average earnings is calculated using the following formula:

10,000 / (21 + 20 + 21) × (7 + 5 + 3).

Example 8

The employee worked completely in April and May in the pay period, but in June he was sick for the entire month. In April, based on the results of work in March, a bonus was accrued in the amount of 6,000 rubles, in May, based on the results of work in April - 5,000 rubles, in June, based on the results of work in May - 4,000 rubles.

The bonus amount included in the calculation of average earnings is calculated using the following formula:

(6000 + 5000 + 4000) / (21 + 20 + 21) × (21 +20).

Example 9

In the billing period, the employee worked 10 days in April, 7 days in May and 2 days in June. Based on the results of work in April, a bonus in May was accrued in the amount of 3,000 rubles; based on the results of work in May, a bonus in June was accrued in the amount of 2,000 rubles.

• if March has been worked in full, and based on the results of work for this month in April, a bonus in the amount of 9,000 rubles was awarded;
• 10 working days were worked in March and based on the results of work for this month in April, a bonus in the amount of 4,000 rubles was awarded;
• The employee was sick throughout March, and he was not given a bonus.

The bonus amount included in the calculation of average earnings is calculated using the following formula:

Option I:

(9000 + 3000 + 2000) / (21 + 20 + 21) × (10+7+2);

Option II:

(4000 + 3000 + 2000) / (21 + 20 + 21) × (10 + 7 + 2);

Option III:

(3000 + 2000) / (21 + 20 + 21) × (10 + 7 + 2).

By monthly bonuses. Monthly bonuses can be accrued in the billing period if the employee goes on another vacation in the following options:

1. In the organization in one month the billing period was accrued immediately two awards for the same indicators: based on the results of work for January and February 2005, and both bonuses were accrued in March, and no other accrual of bonuses was made in the billing period, which includes January, February and March 2005.

In this case, in accordance with clause 14 of the Procedure, monthly bonuses accrued in the billing period are included in no more than one for each month of the billing period. Based on this, more than three bonuses cannot be included in the billing period. That is, if, for example, in the billing period - January, February, March - two bonuses were awarded (albeit in the same month), then they are both taken into account when calculating average earnings.

2. In the organization in the billing period of 2005 - January, February and March - accrued two monthly bonuses for the same indicators (in different months): in January (based on work results for December 2004) and in March (based on work results for February). No bonus was awarded in February. When calculating average earnings, both monthly bonuses will be taken into account.

3. If an organization in the billing period of 2005 - January, February and March - accrued three monthly bonuses for energy savings (some indicators) and three monthly bonuses for saving materials (other indicators), then when calculating average earnings, all six should be included monthly bonuses (since bonus rates are different).

For quarterly bonuses and bonuses accrued

for completing work for a certain period of time. According to clause 14 of the Procedure, bonuses accrued for periods of work exceeding one month of the billing period are included when calculating the average earnings of no more than one in the amount of the monthly part for each month of the billing period for the same indicators accrued in the billing period, if the working time for which the premium is paid exceeds the number of months of the billing period.

For example, an employee goes on another vacation in June 2005. The calculation period for calculating average earnings is March, April and May. In March, a quarterly bonus was accrued based on the results of work for the 1st quarter. The quarterly bonus is taken into account in the following months of the billing period:

1. If the billing period has been fully worked out, the quarterly bonus for the 1st quarter accrued in March will be taken into account when calculating average earnings in full. In this case, the period of time for which it was earned and the time of payment are not taken into account.

2. The billing period has been fully worked out. Accrued two quarterly bonuses for the same performance- for the 1st quarter of 2005 and the 4th quarter of 2004. Quarterly bonuses were accrued in March. When calculating average earnings, only one quarterly bonus in full amount(not 1/3 part-

3. The billing period has been fully worked out. Two quarterly bonuses were accrued for different indicators - for the 1st quarter of 2005. Quarterly bonuses were accrued in March. When calculating average earnings, both quarterly bonuses will be taken into account in full size(and not in the amount of 1/3 of each quarterly bonus- the billing period included one month from the 1st quarter - March), since the billing period according to the condition was fully worked out.

4. In the billing period, a bonus was awarded for the successful organization of work to ensure compliance control tax legislation, fulfillment of the annual mobilization task tax payments in January-November 2005. According to the regulations on remuneration, this bonus is a bonus for the period of performance - based on the results of work for 11 months.

If the employee went on another vacation from December 19, 2004, then his pay period is September, October and November.

When the billing period has been fully worked out and the specified bonus accrued in the billing period, then it should be included when calculating average earnings in the amount of the monthly part for each month of the billing period, i.e. in the amount of 1/11 for each month of the billing period - 1/11 in September, 1/11 in October and 1/11 in November.

Remuneration based on the results of work for the year and a one-time remuneration for length of service. We immediately draw your attention to the fact that the term “bonuses based on the results of work for the year” is not used; instead, the term “remuneration based on the results of work for the year” should be used.

According to clause 14 of the Procedure, remuneration based on the results of work for the year and a one-time remuneration for length of service (work experience), calculated for the calendar year preceding the event, are taken into account when calculating average earnings in the amount of 1/12 for each month of the billing period.

If, for certain reasons, a bonus based on work results for 2002 or 2003 was included in the billing period in 2005, then this bonus will not be taken into account when calculating average earnings, since according to clause 14 of the Procedure, annual bonuses accrued must be taken into account for the previous calendar year.

Let us give some examples related to the wording given in clause 14 of the Procedure.

Example 10

The employee goes on vacation in April 2005. The pay period is January, February and March. In the billing period, namely in February 2005, accrued remuneration based on work results for 2004 in the amount of 24,000 rubles. and for length of service (work experience) in the amount of 18,000 rubles.

When calculating average earnings, the following must be taken into account:

• 3/12 - (2,000 + 2,000 + 2,000) - remuneration based on the results of work for 2004 - (24,000 rubles: 12 months = 2,000 rubles);
• 3/12 - (1,500 + 1,500 + 1,500) - one-time remuneration for length of service (work experience) - (RUB 18,000: 12 months = RUB 1,500).

Example 11

The employee goes on vacation in June 2005. The billing period is March, April and May. In February 2005, remunerations were accrued based on the results of work for 2004 in the amount of 24,000 rubles. and for length of service (work experience) in the amount of 18,000 rubles.

Since February did not fall into the billing period, the indicated remunerations will still be taken into account when calculating average earnings, but a recalculation or additional payment must be made.

The billing period may include bonuses associated with a specific cycle of work and paid based on the time of completion. Such bonuses are included when calculating average earnings at the time they are accrued, but not in full; only the amount attributable to the billing period is taken into account. For example, if construction lasted 6 months, then the amount of the bonus included when calculating average earnings will be 1/6 + 1/6 + 1/6 of the accrued amount.

S.I. Petrova, Advisor to the Department of Labor Relations of the Ministry of Health and Social Development of Russia

Significant expense items for any company are employee salaries, bonus funds, medical and pension insurance costs. If Russian rules While accounting regulates only the procedure for reflecting the costs of paying staff and contributions to the pension fund, 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, costs of medical service, subsidies for housing construction, provision company car, payment for travel and food);
• annual leave 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 accumulate unused vacation or health insurance, then costs are recognized during the period of performance of work.

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 financial statements How:

• 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.

Everything according to standard pension plans Companies can be divided into two categories: defined contribution and defined benefit.

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 account for them as period expenses. The fact is that the companies themselves regard such payments as a tax, and not as pension provision for employees. The same companies that actually deal with issues pension provision employees use commercial services 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 explanatory note The following information must be disclosed:

• the nature of the program being used (i.e. in this case- defined contribution program);
• expenses of the reporting period;
• any fees due or prepaid for 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 average pay labor throughout the employee’s career and final salary. The enterprise bears the risk associated with management in cash, deducted towards future pension payments. If investment program management of pension money brings a loss, the company is obliged to compensate for the lack of funds. 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 known 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. Please note that the use of defined benefit plans is available not only 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 included 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 a liability of the entity. additional charges. 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.

Regarding long-term benefits net worth contributions to the bonus fund, as well as the expected income (established rate of return) on the contributions made, are recognized by the company as expenses 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 accounting for defined benefit plans, which is practically not found in Russian companies. Most companies, to use the terminology of IFRS 19, operate pension plans with defined contributions, that is, they pay fixed contributions to the state pension fund.

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

Equity-based payments

Sergey Moderov, head of department financial accounting By 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 financial condition 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 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 as of the date the parties agree 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 equity instruments transferred to an employee is considered to be equal to their price at stock exchange. If such information is not available (the company's shares are not quoted on the stock exchange), then a certified appraisal company. 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, at the date of the unconditional grant of equity instruments, the company recognizes the receipt of services in full and records the corresponding liability and increase authorized capital in your reporting.

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 the stated condition is not met, then the reflected obligations to the employee are written off as other income of the company, including reporting period, when an employee’s performance has been assessed and a decision has been made not to pay 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 accounting pension contributions and the costs of paying employees, the 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 one-time bonus to employees retiring, although this is not stipulated in employment contract, then such bonuses will be considered a traditional obligation.

2 For more information on using promotional incentive tools, see the article “How to motivate top managers” ( "Financial Director", 2005, No. 3). - Note editorial staff.

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