Is the premium taxable - the specialist answers

A bonus is a payment in the form of cash as an incentive for conscientious employees who perform their duties qualitatively or above the norm. They are optional payments, so the employer has the right to independently make decisions on remuneration.

What is an award in simple words?

True, the management must legally justify the reduction in payment or the complete deprivation of the employee of the bonus amount.

Bonuses can be classified

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Is there a tax on "praise"?

“It's nice to receive gifts, but it's doubly nice to roast them” is a statement that is absolutely not true for taxes on bonus payments. Many accountants ask themselves the question: is an employee's bonus considered his additional income, and should it be taxed accordingly? The answer is hidden in the question itself.

The premium is primarily income, so personal income tax (personal income tax) is calculated from it in accordance with all the rules. The date of withholding personal income tax is considered the day of payment of the bonus amount in cash at the campaign cash desk or the day of transfer to a bank account. From the funds received, income tax, insurance payments are calculated and money is transferred to the treasury.

Note: Those bonuses that are specified in Decree of the Government of the Russian Federation No. 89 of February 6, 2001 are exempt from taxation. These are awards in the field of science, education, culture and technology.

In addition to personal income tax, insurance premiums are imposed on the premium. Art. 7 FZ-212 establishes that any deductions under an employment agreement are subject to payments to extra-budgetary funds of the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund, the Social Insurance Fund. The accountant makes the deduction on the day the legal bonus is actually issued.

A bonus established within an employment relationship is considered legal if it:

• spelled out in the employment contract;
• Paid from reserve funds or retained earnings of the campaign;
• Timed to coincide with a holiday/event or achievement of an employee in the course of work.

Unearned bonus and tax on it

The real headache for all employers and employees who faced head-on with the tax authorities was the question of taxes on unearned bonuses. Now arbitration courts adhere to such a policy that the tax from unearned payments is still deductible. This can be justified in a few words.
Incentive deductions are divided into two types:

• Labor;
• Labor incentives. This already includes holidays, professional holidays, company birthdays, etc.

So, only insurance premiums and fees are deducted from the second type. But one subtlety should be taken into account: if the premium exceeds the amount of 4 thousand rubles and is paid at the time of the dismissal of an employee, then the payment will also be subject to personal income tax.

Legal "exception"

Based on the Tax Code of the Russian Federation, it is possible to isolate a small exception to the taxation rules. In addition to incentives included in the list of Government Decree number 89 and dated February 6, 2001, the premium is exempt from deductions to the treasury:

• The annual amount of which is less than 4 thousand rubles (the same rule works in winnings, lotteries);
• drawn up by a deed of gift;
• Summed up to any significant date.

When drawing up official documents, it is worth focusing on the accountant, because it is he who must clearly understand what to conduct as a bonus and what not.

Tax calculation

The base and basis from which all information is extracted, for all accounting forms, is an order certified by the authorities to award bonuses to individual employees of the company or an initiative group (workshop, office).

During the month during which payments are made after the fact, the accountant calculates the personal income tax collection and insurance premiums. Account D84 holds a bonus amount paid out of profits undistributed by management. And on account D91-2, an incentive payment is made from all other sources, which most often include special reserve funds.

Let's try to calculate the amount of the incentive tax using an example. Based on the results of the working year, the head of Sidorov of the Stal company decided to reward Petrov, an employee for conscientious work. The calculations and their results are presented in the table.

Total tax on the annual bonus amount of employee Petrov amounted to 1235 rubles. But in the environment of accounting documents, this operation is displayed in three different postings, since all bonuses are of a different nature and not all of them relate to the employee's labor activity.

One-time bonus and its subtleties

The operation of calculating taxes on regular bonuses is described in many official documents of the Russian Federation, but there is not much information about one-time rewards, but it is.
Personal income tax and insurance premiums apply to one-time employee incentives if:

• The provision of a one-time bonus is enshrined in the official regulations of the campaign, internal regulations. These include the collective agreement and the provision on bonuses;
• Lump sum payments are related to the production nuances of their results. It is impossible to include here bonuses tied to holidays and other dates significant for the employer and employee;
• All expenses are recorded in acts, accounting documents under the relevant categories.

Favorable taxes

Having dealt with all the unpleasant aspects of taxes, we should mention the good. The tax code allows all bonuses given to employees to be attributed to payroll expenses in full. Payroll expenses reduce income tax for individuals:

• Located on a common tax system for all;
• Being on a simplified basis with the object "income minus expenses".

Note that insurance payments accrued along with personal income tax also allow you to deduct income tax. Premiums that require mandatory taxation also require competent registration.

A correctly completed document will allow you to avoid the claims of tax inspectors for deductions to the treasury for profit.

It is advisable to prescribe any issuance of bonuses in specialized documents:

• Employment agreement/contract;
• Collective agreement;
• Award Regulations.

An excellent way out can be the reference in each contract to the provision on bonuses to personnel. This action links the payment of incentives and the remuneration of employees. If the regulation is made as accurate as possible, filled with details, for example, prescribing the conditions and amounts of bonuses issued, then many questions can be avoided.

It is useful to know that non-labor deductions and labor-related incentives do not reduce income tax due to the lack of correlation with labor achievements and results.

Conclusion

There are taxes on premiums, and each has its own tax. Only those remunerations are exempted from taxes, the amount of which is subject to the rule of four thousand, as well as awards issued for international, all-Russian, world achievements in the field of science, technology, culture, and education.

Holiday-related payments may also be tax-exempt. This rule applies to payments issued by a donation agreement. One-time incentives may be taxed unless they are subject to the four thousand exception.

The Tax Code of the Russian Federation is allowed to attribute payments to the cost of staff salaries, moreover, in a 100 percent amount. This allows you to reduce the tax on campaign profits. Description: The premium taxation system is not clear to all accountants. Let's try to figure out whether there is a "gift tax" and what it is eaten with.

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