Whether sick leave is deducted from the quarterly bonus. Deprivation of bonus under the labor code

The employee was on sick leave for a long time (2 months in a row). On this basis, the head of the organization deprived him of his quarterly bonus. How legitimate are the employer's actions?

Thus, in this situation, there is no question of violation of labor duties by the employee, and there is essentially nothing to punish him for. Moreover, the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) does not provide for such a disciplinary sanction as "deprivation of a bonus" or, as personnel officers often say, "reduction of bonuses", and the application of disciplinary sanctions that are not established by federal laws, charters and regulations on discipline does not allowed (part 4 of article 192 of the Labor Code of the Russian Federation).

Moreover, the current legislation of the Russian Federation not only does not name "bonus deprivation" among the types of disciplinary sanctions, but in principle does not contain the term "bonus deduction".

The employer is obliged to pay in full the wages due to employees within the time limits established in accordance with the Labor Code of the Russian Federation, the collective agreement, internal labor regulations, labor contracts (part 2 of article 22 of the Labor Code of the Russian Federation). At the same time, wages are remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments(surcharges and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments) (Article 129 of the Labor Code of the Russian Federation).

Attention

The bonuses provided by the wage system are integral part wages worker.

Thus, "bonus deduction" is equated by the legislator with deduction from wages. And according to part 1 of Art. 137 of the Labor Code of the Russian Federation, deductions from the employee's wages are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws.

Attention

Deductions from the employee's salary to pay off his debt to the employer can be made:

• to reimburse the unworked advance payment issued to the employee on account of wages;
• to pay off an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases;
• to return the amounts overpaid to the employee due to accounting errors, as well as the amounts overpaid to the employee, in the event that the body for considering individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards (part 3 of article 155 of the Labor Code of the Russian Federation) or simple (part 3 of article 155 of the Labor Code of the Russian Federation) 157 of the Labor Code of the Russian Federation);
• upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds provided for in paragraph 8 of part 1 of Art. 77 or para. 1, 2 or 4 hours 1 tbsp. 81, paras. 1, 2, 5, 6 and 7 st. 83 of the Labor Code of the Russian Federation (part 2 of article 137 of the Labor Code of the Russian Federation).

Based on the foregoing, it turns out that "bonus deductions", or deductions from wages, in this case are generally illegal.

So, it is not possible to deprive an employee who is absent due to temporary disability of a bonus on the basis of the law.

However, in accordance with Part 1 of Art. 132 of the Labor Code of the Russian Federation, the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended and maximum size is not limited.

Of course, the accrual of a bonus in the same amount to an employee who worked the entire quarter, and an employee who was absent from the workplace for two months out of three, regardless of the reason for the absence, may adversely affect the future work of the first employee, and, of course, will not considered fair in the current situation.

In order to restore social justice in the payment of bonuses to employees of the organization, taking into account the provisions of Art. 132 of the Labor Code of the Russian Federation on the quantitative ratio of labor expended and the amount of wages, including, in particular, bonus payments (Article 129 of the Labor Code of the Russian Federation), the employer has the right to establish in a local regulatory act (for example, in the regulation on wages or in separate position on bonuses) criteria for calculating the bonus, i.e., the criteria under which the employee has the right to receive a bonus in general, as well as the procedure for determining its size.

For example, since during the period of illness or absence from the workplace for other reasons, regardless of their nature, the employee does not fulfill his labor duties, the employer has the right to establish that monthly, quarterly, annual and other similar bonuses are paid to him in proportion to the time worked.

A responsibility

Failure to pay an employee a bonus that is not based on the norms of the current labor legislation and (or) on the norms of the local regulatory act of the employer and (or) made on the basis of a local regulatory act that does not comply with the current labor legislation of the Russian Federation is a violation of labor legislation, which in turn will entail yourself in accordance with Art. 5.27 of the administrative offenses RF.

In addition to administrative liability, the employer will also be held liable in accordance with Art. 236 of the Labor Code of the Russian Federation.

Keep in mind that there are bonuses that employees have the right to receive, regardless of whether they have fully completed the accounting period or not. Such bonuses include, for example, bonuses for achieving certain results (some employees can achieve results that are significant for the organization in a week, while others will need to work for six months, a year, or maybe more to achieve such results). The amount of such bonuses, of course, should not depend on the number of hours worked by the employee. Moreover, in order to maximize the motivation of such valuable employees to even greater labor achievements (in which, undoubtedly, all organizations planning to extract the greatest profit from their activities are interested), such bonuses should be paid immediately after achieving a significant result, since subsequently they will not have such a motivating effect.

And finally, with regard to the decision of the manager to completely "de-bonuse" the employee who fell ill for almost the entire reporting quarter - in the absence of grounds enshrined in the organization's local regulations in accordance with the current labor legislation of the Russian Federation, these actions will certainly violate the labor rights of the employee.

An employee can either receive a bonus or lose it under certain circumstances. But how is the bonus deduction carried out and in what cases is this type of punishment for an employee possible?

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Let's analyze the main provisions of the Labor Code Russian Federation that pertain to this issue.

In rare cases, accountants can answer all questions of an employee regarding the calculation of bonuses, if the company has not approved the Regulations on bonuses.

Therefore, we turn to the legislative documents of the Russian Federation, which indicate when the employer has the right to deprive bonuses, and when such actions will violate the interests and rights of staff.

Such information will allow the company's specialists to defend their rights, and the employer to act in accordance with the letter of the law, which means avoiding liability.

What do you need to know?

When is the accrual of a bonus and the deprivation of such a payment, what is the essence of such concepts? What kind legal grounds can be for this type of punishment?

Basic definitions

A bonus is an incentive type of additional payment that is accrued one-time or systematically when certain tasks are completed, the plan is overfulfilled, etc.

Such payments are an allowance to the basic salary of the employee and are voluntary. That is, no one has the right to force the employer to make bonus payments.

Bonus deprivation is the deprivation of an employee of a bonus when committing a disciplinary offense. The deprivation of the bonus (or its reduction) is a penalty for failure to comply with certain rules, which does not apply to disciplinary sanctions.

The bonus is a variable component of earnings. The employer may not pay it, if there are grounds for this, prescribed in local acts or regulations on bonuses to personnel.

The legitimacy of the bonus deduction

If the organization does not have approved local regulations, then employers independently (and often illegally) decide to deprive the employee of the bonus.

When does the deprecation not contradict the legislation of the Russian Federation? Financial punishment is possible in such cases:

• if a person violates labor discipline and internal regulations approved by the company;
• if the employee does not fulfill his labor duties, which are provided for job description, or they are executed improperly;
• if the head of the organization has given a task or assignment that is related to the direct obligations of the subordinate, but it is not fulfilled;
• if a citizen did not show up for work or was late;
• if material damage has been caused to the enterprise, the entrusted property objects have been damaged.

The issue of the legality of punishing an employee will be decided in each specific case in accordance with the approved local acts at the enterprise.

The principles of proportionality, fairness and loyalty must be respected. The provisions on bonuses should spell out the nuances of deprivation in full or in part.

The period of non-payment is determined (for example, it is prescribed that the employee does not have a disciplinary sanction in such a period when the bonus is accrued).

It is worth noting that the very concept of bonus deduction does not exist in the legislation of the Russian Federation. The employer may not accrue, but not deprive the bonus.

Non-payment of bonuses will not contradict, which says that under the action of a disciplinary sanction, the incentive measure will not be applied to the employee.

So, in order for the bonus deduction to be carried out within the framework of the law and not contradict the interests of any party, it is worth following the following rules:

1. The employer must approve the Regulations on bonuses at the enterprise.
2. If an employee is deprived of a bonus, this should be documented. An employee of the company gets acquainted with the order personally and signs the form.
3. It is necessary to prescribe the terms of deprecation in the internal regulatory act.

The procedure for depriving an employee of an employee's bonus under the Labor Code

Let's consider in what cases the deduction of an employee's bonus will be a reasonable action of the employer. How legal is a penalty in the form of deprivation of bonus?

Upon disciplinary action

A disciplinary sanction is understood as a punishment that is imposed on an employee in case of improper fulfillment of obligations in accordance with.

Art. 192 of the Labor Code of Russia contains information on such penalties:

• comment;
• rebuke;

Other disciplinary sanctions may be imposed on individual employees, which are regulated by federal laws, charters and internal regulations of the company.

The employer has the right, but is not obliged to hold the employee liable for a disciplinary offense (). But the organization must rely on legislative acts.

The deprivation of the award as a disciplinary sanction is not mentioned in. Therefore, the court may recognize the decision to deprecate the bonus simultaneously with the reprimand as an illegal action.

But since there are no clear provisions in regulatory framework, the judge has the right to make a different decision. Companies often forfeit bonuses to their employees when committing such disciplinary offenses (which is not always legal):

• when walking;
• when late;
• when rude to colleagues;
• when creating conflict situations in the team;
• if the dress code is not followed, etc.

Article 192 of the Labor Code does not provide for the simultaneous application of a disciplinary sanction and deprivation of bonuses. It says that for one offense one punishment (recovery) should be applied.

When determining the punishment, the company's management must take into account the severity of the misconduct, the circumstances that took place at the time of the violation.

In order to be able to reduce the bonus or cancel it, the employer must approve such provisions in local regulations.

Prescribed:

• accrual rules;
• the procedure for calculating the amount of payment, taking into account the results of work;
• cases where the premium is not charged.

This means that if the company's management deprives an employee of a bonus for failure to fulfill official obligations, the Labor Code of Russia will be violated.

Because of the prosecutor's warning

The prosecutor's warning must be in the form of a document. It can only be announced official after the verification. It is mandatory to reprimand the soldier.

An employee of the enterprise has the right to appeal such a warning to judicial order if there is reason to believe it is illegal.

A warning of this type should contain a list of certain measures that should be taken in order to avoid future criminal, civil, and administrative liability.

A prosecutor's warning is not a type of disciplinary sanction. This is a conversation between the employee and the prosecutor, which cannot be considered sufficient grounds for depriving the bonus.

It also cannot affect the further career of a specialist if all the points prescribed in the document are fulfilled.

After its payment

The following question is often asked on the forums - can an employer take a bonus that has already been paid. Expert opinions differ on this matter. Some believe that the company has the right to such actions.

Since the bonus is not a mandatory payment, but is made only at the initiative of the company's management, non-accrual of the bonus will not be a violation.

But what if the person has already received such funds in his hands, and then the employee “changed his mind” and demands the bonus back?

This refers to cases where there was no dishonest behavior on the part of an individual, as well as counting errors.

The employee himself may agree to return the bonus, but if the employer deducts the required amount from earnings, the person has the right to go to court, putting forward a claim for compensation for moral damage.

Attitude to reprimand

Legally, the deprivation of an employee's bonus is not a disciplinary sanction, therefore, there are provisions in the legislation according to which the employer has the right to recover material resources.

An employee of the company may lose the bonus and receive a reprimand at the same time (). Bonus deprivation is a fairly effective way to influence staff.

What to do in case of illegal deprecation?

Is it legal to accrue and pay bonuses to an employee while he is on sick leave or on maternity leave (during this period the employee did not officially work)? The Internal Labor Regulations provide for bonuses based on the results of the month, year and other bonuses based on the order of the head.

Answer

The employer independently develops a bonus system, including determining the conditions for paying bonuses in their local acts.

It is necessary to clearly and clearly prescribe the procedure for bonuses: to whom and in what cases bonuses are paid, which is the basis for non-payment of bonuses.

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Firstly, it is necessary to clarify whether bonuses were accrued for the period of work, and paid during the period of illness. Or charged for the period of illness? In the first case, there should be no dispute: if the employee has completed the accounting period or has achieved some results that are the basis for bonuses, then paying him a bonus during the period of illness will be legitimate. If the bonus is accrued for the period of the employee’s illness and is in no way tied to the result of his work (for example, a bonus in connection with an anniversary date that coincided with a period of incapacity for work), then such a bonus may be provided for by a local act and paid to the employee. However, there are certain tax risks (see the last appendix to the answer).

Bonuses to employees on sick leave or maternity leave are accrued and paid in the same way as to all other employees, unless otherwise provided by the local regulatory act of the organization.

Secondly, the wording you cited is controversial: “according to the results of a month, a year” can mean both the results of the work of specific employees, and the results of the financial and economic activities of the entire organization. If, at the same time, the Internal Labor Regulations provide for the obligation of the employer to pay bonuses (not “may be paid”, but “paid”, “should be paid”, etc.), then in case of non-payment of the bonus and the employee goes to court, it is highly likely that the court decision will be in favor of the employee, and bonuses will need to be paid.

If the Internal Labor Regulations provide that the employer has the right to reward employees, and is not obliged to do so, bonuses may not be paid, and even the reasons for non-payment may not be explained.

Thirdly, in order to avoid such problems in the future, it is recommended that the local regulatory act establishing the bonus system establish that the payment of bonuses is the right of the employer, and not his responsibility.

It can also be provided that the bonus is accrued for the actually worked in reporting period times that do not include:

Stay on the next main or additional vacation;

Stay on maternity leave;

Stay on parental leave;

Time off from work, including caring for a sick family member.

If the employee fails to work half or more of the norm of working time for the billing period for calculating the bonus, the bonus is not accrued and is not paid.

The bonus at the end of the year is subject to accrual and payment to employees who worked at least 200 working days in the reporting year and work in LLC at the end of the reporting year, including those who had the last working day on December 31 of the reporting year.

The bonus is not accrued and not paid to the employee in full if there is an unresolved disciplinary sanction for violation of labor discipline in the billing period.

Such provisions will justify the non-payment of bonuses for the period of leave (annual, maternity or child care), temporary disability, as well as employees who have disciplinary sanctions.

If the employer decides to pay bonuses to employees who are on sick leave or on maternity leave, this can also be provided for in the local act, and payments can be made. However, in the latter case, there is a possibility of a dispute with the tax authorities about the legality of attributing such payments to the expenses of the organization, since these payments will be clearly not of a production nature, but from the point of view of Art. 252 of the Tax Code of the Russian Federation can be recognized as economically unjustified.

Thus, it is up to the employer to decide whether or not to pay a bonus to an employee on sick leave. The law does not prohibit paying a bonus in this case, too, if it is provided for by a local act, but depending on whether this bonus is related to the employee’s labor merits or is paid regardless of them (anniversaries or holidays), tax implications will be different.

More details in the materials of the System:

1. Answer: How to calculate bonuses

Types of premiums

The organization develops the bonus system independently.* That is, the organization has the right to establish any types of bonuses for employees.

Depending on the frequency of payment of the bonus, they are divided into:

Depending on the grounds for the payment of bonuses are divided:

for production (accrued for the employee's labor achievements);

for non-production (not related to the results of the employee's work).

According to the sources of payment of bonuses are divided:

for those paid out of the costs of ordinary species activities;

for those paid out of other expenses;

paid out of net income.

in a separate local document of the organization (, etc.) (, Labor Code of the Russian Federation).

In this case, a one-time bonus may be an integral part. Respectively, one-time bonuses for production results can be taken into account in the calculation.

However, one-time bonuses may not be part of the organization's remuneration system and may be assigned only by order (order) of the head.

The basis for the accrual of any one-time bonus is the order of the head to encourage an employee () or a group of employees (). The order is signed by the head of the organization. The employee (employees) must be familiarized with the order under the signature (instructions approved). For information on whether it is necessary to make entries about one-time bonuses in the work book and in the employee's personal card (), see.

Quarterly and monthly bonuses

Monthly and quarterly bonuses can be either operational (for example, monthly bonuses that are part of the salary) or non-productive (for example, monthly bonuses for employees with children). Usually the payment of monthly and quarterly bonuses is still associated with production activities employees.

Monthly and quarterly bonuses can be paid from. Most often, monthly and quarterly bonuses are paid out of the costs of ordinary activities.

The procedure for paying monthly (quarterly) bonuses can be fixed:

in a separate local document of the organization (for example, in,) (, Labor Code of the Russian Federation).

The basis for calculating the bonus is the order of the head to encourage an employee () or a group of employees (). The order is signed by the head of the organization. The employee (employees) must be familiarized with the order under the signature (instructions approved).

Do not make entries about monthly (quarterly) bonuses in the work books of employees. This is due to the fact that such awards are of a regular nature. And bonuses paid regularly do not need to be entered into the employee's work book (Rules approved).

Annual premium

in a separate local document (for example, in, etc.) (, Labor Code of the Russian Federation);

in the order for the payment of the premium ().

In the documents regulating the procedure for calculating and paying bonuses, indicate.

The basis for calculating the bonus is the order of the head to encourage an employee () or a group of employees ().

The order is signed by the head of the organization. Familiarize the employee (employees) with the order against signature (instructions approved).

Sergei Razgulin

Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

Employee bonuses. How can employers protect themselves from claims?

How can an employer formulate the conditions of local acts so that the payment of bonuses is his right, not an obligation

Is the employer obliged to pay a bonus based on the results of work for the year to the employee if he worked less

How to properly regulate the conditions for reducing the premium

Where to write conditions

The bonus system in the organization is established by the collective agreement, agreement, labor contract, local regulations. The employer will reduce the risk of labor disputes on bonus issues if the first three types of documents indicate only reference norms to the relevant local acts regulating the procedure for calculating and paying bonuses. In the local acts themselves, adopted taking into account the opinion of the trade union body, the procedure should be spelled out in detail. If the rules for calculating the bonus, its amount and the frequency of payment are spelled out in the employment contract, it will be easier for the employee to obtain court support.

In local acts containing general rules(Internal labor regulations, Regulations on remuneration, etc.), questions about the payment of bonuses are usually not as clear as in narrowly focused ones (Regulations on bonuses, the Procedure for remuneration of sales agents, etc.).

Firstly, they regulate legal categories, such as terms of accrual, billing period, payment period, etc., and secondly - in addition to this - they also provide for calculation formulas, premium recipients, minimum and maximum performance, necessary for the calculation of the premium, other conditions for its calculation.

Let us consider separate wordings of narrowly focused local acts from the point of view of their indisputability from the position of the employer and the popularity of challenging by employees.

Condition 1. How to prescribe that the payment of the bonus is the right, and not the obligation of the employer

Correct wording: "The employer, in accordance with the Internal Labor Regulations, the Regulation on the remuneration of employees, the Regulation on bonus payments to employees, has the right to apply incentives to employees in the form of bonus payments."

The controversial wording: "The employer, in accordance with the Internal Labor Regulations, the Regulations on the Remuneration of Employees, the Regulations on Bonuses for Employees, produces / undertakes to produce / must apply incentives to employees in the form of bonus payments."

Disputes arise precisely from the interpretation of the obligation to pay bonuses, and not the right of the employer to such an action. If the wording is controversial when considering the case, the court, based on an analysis of the employer’s local acts, as well as taking into account testimonies, customs (practices) of paying bonuses at the enterprise (based on data accounting) may conclude that the employer is obligated to pay the bonus.

Nevertheless, even by establishing the payment of a bonus as an obligation of the employer, it is possible to fix in the local act those circumstances, the presence or absence of which determines its occurrence. It must be remembered that the outcome of the dispute in court depends on the clarity of the requirements established by the local act of the employer.

Condition 2

Correct wording: Everyone staff members if funds are available in the payroll, a bonus can be paid on a separate order of the employer, timed to coincide with the corporate holiday - the day the company was founded - April 04. The amount of the bonus is equal for all employees and amounts to 500 rubles each. In the absence of a payroll Money no bonuses are given for the specified purposes.

The controversial wording: "The employer pays an annual bonus for the corporate holiday, the day the company was founded, on April 4." The fallacy of the second wording is that it, in fact, establishes the obligation of the employer to pay the bonus, and its volume is not specified. As a result, even in the absence financial opportunity the employer will have to pay the bonus annually on the designated date.

Condition 3. How to refuse to pay a bonus to a terminated employee

Correct wording: “The bonus for the year, provided for in clause 4 of the Regulations on Bonuses, is subject to accrual and payment to employees who worked at least 200 working days in the reporting year and work in LLC at the end of the reporting year, including those who had the last working day on December 31 reporting year".

In this case, the recipient of the bonus is clearly identified, which does not allow the laid-off employees to claim material remuneration by the end of the year.

Controversial wording: "A bonus for the year is accrued to full-time employees of the LLC in the manner and amount provided for in Chapter N of the Bonus Regulations."

The controversial wording lies in the fact that the circle of recipients of the bonus has not been determined, since the organization may have employees who did not work in the reporting year (for example, those who are on parental leave). In addition, during the year, employees in the organization are dismissed, hired, transferred, and the wording does not contain any differentiation, therefore, when applying some kind of emergency situation, the employer cannot avoid disputes.

Condition 4. How to reduce the size of the bonus due to non-working hours

Correct wording: “The bonus is accrued for the time actually worked in the reporting period, which does not include:

stay on the next basic or additional leave;

stay on maternity leave;

being on parental leave;

time of disability, including caring for a sick family member.

If the employee does not work out half or more of the norm of working time for the billing period for calculating the bonus, the bonus provided for in paragraph 5 of the Regulations on bonuses is not accrued and not paid.

The controversial wording: "The bonus is accrued to employees of all departments for the past month / year."

The second wording does not clearly fix whether the employer has the right to reduce the amount of the bonus or not pay it at all to those employees who did not actually work in the billing period, which can provoke disputes. The first wording allows the employer not to pay bonuses to employees who were absent from work for half or more of the reporting period. At the same time, a clear regulation of the amount of bonus reduction puts the employer in a strict framework.

Condition 5. How to avoid paying a bonus to an employee who has a disciplinary sanction

The correct wording is: “The bonus is accrued only to full-time employees of the LLC who duly fulfilled the requirements of the Internal Labor Regulations in the reporting year. The bonus to an LLC employee is not accrued and is not paid in full if there is an unresolved disciplinary sanction for violation of labor discipline in the billing period.

This interpretation allows the employer not to encourage violators of discipline, which can even be used as a measure of influence on employees. However, this wording obliges the employer to pay a bonus to an employee who has no penalties for the billing period.

The presence of the correct wording in local acts regulating the accrual and payment of bonuses does not yet guarantee the employer the absence of disputes. So, for example, the “transparency” of the wording will give the employee the opportunity to challenge the accrual of a bonus in a reduced amount if the employer exceeds those powers that are fixed in the local act.

Controversial wording: "For violation of labor discipline, the employee is deprecated"; “For violation of labor discipline in an LLC, the following types disciplinary sanctions: remark, reprimand, deprecation, dismissal.

Deprivation cannot be considered as a punishment. The list of disciplinary sanctions is contained in the Labor Code of the Russian Federation and is not subject to expansion by employers. Exceptions under Art. 189 of the Labor Code of the Russian Federation relate to federal laws, statutes and regulations on discipline in which other penalties may be provided.

Even the clarity and correctness of the wording cannot always protect the employer from labor disputes on the basis of inconsistency between the order to deprive the bonus and the provisions of the Labor Code of the Russian Federation.

Condition 6. How to set a target or individual premium

The correct wording is: “The employer has the right, for special services to the organization, to achieve the best results, by a separate order of the head, to encourage specific employees. As an encouragement at the choice of the employer, the following is used: a certificate of honor, a memorable gift, a bonus. Ready-made plan of the main affairs of the personnel officer for the first quarter of 2019
Read the article: Why should a personnel officer check accounting, is it necessary to submit new reports in January and what code to approve for a time sheet in 2019

New order calculation and payment of sick leave Sergeeva Tatyana Yurievna

Quarterly bonuses

Quarterly bonuses

When calculating benefits, the average salary for the last 12 months is taken into account. Quarterly bonuses are included in the benefit calculation. If you follow clause 14 of the Procedure for calculating average earnings, then quarterly bonuses should be taken into account as follows. First you need to determine the amount that falls on each month of the quarter. It is equal to 1/3 of the amount of the quarterly bonus. When calculating benefits, you can take only the part that relates to the months included in the billing period.

However, social insurance in its examples demonstrated a different course of action. When calculating the allowance, the fund proposes to take into account all quarterly bonuses accrued in the billing period in full. For what months the premium is issued, it does not matter.

At the same time, only four quarterly bonuses that are accrued for one indicator can be included, even though five of them can be issued in the billing period. For example, an employee fell ill in May 2006. This means that the calculation period for calculating benefits for him is May 2005 - April 2006. Suppose that during this time the following quarterly bonuses were paid for the implementation of the plan:

– in May 2005 – for the 1st quarter of 2005;

– in July 2005 – for the II quarter of 2005;

– in October 2005 – for the third quarter of 2005;

– in January 2006 – for the fourth quarter of 2006;

- in April 2006 - for the 1st quarter of 2006

The fact is that in paragraph 14 of the Regulations it is determined that two similar bonuses cannot be taken into account in one month. Therefore, when determining the size of average earnings, only four of the five bonuses received should be taken. This is stated in the Letter of the FSS of the Russian Federation No. 02-18 / 07-1202. Which of the accrued quarterly bonuses to take into account - large in amount or the last four of the accrued - should be specified in the collective agreement or other document of the organization. Let's say, in the provision on bonuses.

Example. Employee of CJSC Zalezhnoye Krivtsov A.N. in May 2006, he fell ill. For the billing period - from May 1, 2005 to April 30, 2006, five quarterly bonuses were accrued to him:

- 7000 rubles. in May 2005 - for the 1st quarter of 2005;

- 8500 rubles. in July 2005 - for the II quarter of 2005;

- 6000 rubles. in October 2005 - for the third quarter of 2005;

- 10,000 rubles. in January 2006 - for the fourth quarter of 2005;

- 4500 rubles. in April 2006 - for the 1st quarter of 2006

The collective labor agreement of Zalezhnoye CJSC establishes that the largest of the similar bonuses accrued in the billing period are included in the actual earnings. It turns out that 31,500 rubles will be included in the calculation. (10,000 + 8500 + 7000 + 6000). Of course, provided that the billing period has been fully worked out. The last incentive accrued in April 2006 will not be taken into account.

Agree that the described procedure is by no means in the hands of the organization, because its employees will receive less benefits than they could. There is a way out of this situation. It is enough to track the frequency of payment of bonuses. And since the Regulations prohibit including bonuses for the same results in the calculation of average earnings, it is logical to provide that one of the five bonuses be given to employees for achieving another indicator. Let's say, not for the fulfillment of the plan, but for improving the quality of products or saving materials. Then all incentives can be taken into account when calculating the allowance.

5.5.2. Bonus payment If the founder is an employee of the company, then he can choose another option: to receive not wages, but a bonus paid out of net profit. The losses of the company will be income tax and insurance premiums from accidents in