You will need
- order;
- notification;
- calculator or program "1C".
Instruction
1
If the labour index for the quarter are successful, the head of the company decides on the payment of the quarterly bonus. It can be paid to a separate structural unit, which has achieved high performance, one employee, or all employees in the company. If the payment of the quarterly premium specified in the collective agreement, not only in the provision for bonuses, then its payment should be made to all employees (article 191 of the labour code).
2
The principal has the right to make the decision to pay the premium for the quarter in fixed amounts or percentage of salary (article 22, 144, 191 of the labour code).
3
The Director is obliged to issue an order about the payment of premium for the quarter and submit the notification to the accounting Department with a list of employees or employee. If the order stated that the award is paid in fixed amounts to all employees, the accounts Department is obliged to carry out the accrual of quarterly bonus, adding it to the salary for the current month.
4
If the order stated that the quarterly bonus is paid as a percentage of the amount of wages of each employee, calculating spend individually for each employee.
5
If the employee worked all the days in the billing period, we add up all the earned amount due to monthly premiums, and divide by three. Of average earnings during the calculation period generate interest accruing quarterly bonus.
6
A quarterly bonus is included in total income, so subtract from accruals income tax of 13%.
Note
According to article 81 TK the Russian Federation quarterly bonus not charge employees who are on leave for child care, as well as having a punishment or disciplinary sanction in the calculation period. The employer may deprive quarterly bonus for all employees, results of labour which do not correspond to monetary rewards or reward.