Order t 11a sample. Order on bonuses for employees

Many commercial companies have regulations on wages and bonuses, according to which monthly payments (100%) due to each employee consist of an official salary (50-80%) and a bonus (20-50%), calculated according to certain indicators. At the same time, in monthly incentive orders for all employees in Form N T-11a, as a rule, there are no signatures in column 6 or this column is completely deleted, either due to the requirement established by the employer for non-disclosure of information about the amount of wages to third parties, or because because there are many employees in the company and they work in different places, so it is difficult to collect signatures. As a result, monthly bonuses are often issued by order in an independently developed form, indicating the basis for the bonus, the names of employees and the amount of bonuses due to them (without the column “I have read the order. Personal signature of the employee”). Let's consider how such a formalization of payment of bonuses will affect the employer's tax obligations for income tax and how to avoid tax risks.

Understanding Form N T-11a

According to #M12293 0 901765862 0 0 0 0 0 0 0 345506550 Art. 255 of the Tax Code of the Russian Federation #S, the taxpayer’s expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these workers, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

According to paragraphs. 1 and 2 #M12293 1 901765862 0 0 0 0 0 0 0 345506550 Art. 255 of the Tax Code of the Russian Federation #S, labor costs include, in particular:

Amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration accepted by the taxpayer;

Incentive accruals, incl. bonuses for production results, bonuses to tariff rates and salaries for professional excellence, high achievements in work and other similar indicators.

Within the meaning of the specified norms #M12291 901714421 of the Tax Code of the Russian Federation#S, labor costs are only those monetary payments that are provided for by the legislation of the Russian Federation, labor legislation, labor agreements (contracts) and (or) collective agreements.

Moreover, these payments must be made for the employee’s performance of official functions (job responsibilities), i.e. for labor, and the incurrence of such expenses is the responsibility of the employer in accordance with labor legislation ( #M12293 2 902274037 1390653127 116690315 3985471646 3079987330 3154 77 731286757 2422330783 letter of the Federal Tax Service of Russia dated 04/01/2011 N KE-4-3/5165#S ).

At the same time, in accordance with #M12293 3 901765862 0 0 0 0 0 0 0 346030839 clause 21 art. 270 of the Tax Code of the Russian Federation #S, for profit tax purposes, expenses for any types of remuneration provided to management or employees in addition to remunerations paid on the basis of employment agreements (contracts) are not taken into account.

Moreover, as a general rule, according to #M12293 4 901765862 0 0 0 0 0 0 0 345899774 clause 1 art. 252 of the Tax Code of the Russian Federation #S, expenses taken into account for profit tax purposes are recognized as justified and documented expenses (and in cases provided for #M12293 5 901765862 0 0 0 0 0 0 0 346424062 Art. 265 of the Tax Code of the Russian Federation #S, losses) incurred (incurred) by the taxpayer, provided that they are connected with the taxpayer’s activities aimed at generating income.

Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form.

Documented expenses mean expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business customs applied in the foreign state in whose territory the corresponding expenses were incurred, and (or) documents indirectly confirming the expenses incurred. expenses (including customs declaration, business trip order, travel documents, report on work performed in accordance with the contract).

Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.

According to #M12293 6 9032598 0 0 0 0 0 0 0 249430669 clause 1 art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”#S all business transactions carried out by an organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted, which should ensure the formation of complete and reliable information about the activities of the organization and its property status.

#M12293 7 9032598 0 0 0 0 0 0 0 249365132 Clause 2 of Art. 9 of Law N 129-ФЗ#S determines that primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation (if the corresponding form is provided in these albums).

According to #M12293 8 901765862 0 0 0 0 0 0 0 395379488 Art. 313 of the Tax Code of the Russian Federation #S, taxpayers calculate the tax base based on the results of each reporting (tax) period on the basis of tax accounting data, which are generated, incl. based on primary accounting documents.

To document labor costs for profit tax purposes, the order to reward employees must be drawn up according to the unified form N T-11a (letter of the Ministry of Finance of Russia dated May 22, 2007 N 03-03-06/1/288, letters of the Federal Tax Service of Russia for the city of Moscow dated 04/25/2011 N 16-15/040299@, dated 11/24/2010 N 16-15/123356@, dated 04/13/2007 N 20-12/034132).

Taking into account the above norms, to take into account bonus amounts as part of labor costs for profit tax purposes, it is necessary (letter of the Federal Tax Service of Russia #M12291 902274037 dated 04/01/2011 N KE-4-3/5165#S):

Availability of documents confirming the relationship of payments in the form of bonuses to the remuneration system in the organization. To do this, payments must be established in employment contracts with employees or employment contracts must contain a reference to a local regulatory act regulating the employer’s responsibilities in terms of payment and (or) incentives for employees. In this case, wage relations can be considered established if the terms of the employment contract or local regulations the amount of payments due to the employee can be unambiguously determined from the agreed conditions. In other words, the set of documents defining the employer’s obligation to pay and stimulate labor must clearly define the system of relations for the payment of bonuses for labor, i.e. an unambiguous procedure for calculating bonuses required to be paid by the employer, which are based on specific indicators for assessing the work of employees (work time, volume of work, quality of work (if it is possible to formalize it), other indicators characterizing the results of work). Otherwise, if the terms of employment contracts or local regulations do not make it possible to unambiguously determine the amount due to be paid to the employee based on the labor assessment indicators achieved by him (or the work collective), then the rights and obligations of the employee and the employer in this regard should be considered unestablished;

Documents confirming that employees have achieved specific labor assessment indicators (time actually worked, the amount of material assets created by labor, the amount of income received through labor, etc.);

Primary documents on the accrual of specific amounts of payments in favor of employees according to the organization’s current remuneration system, drawn up in accordance with the law.

Unified form N T-11a “Order (instruction) on incentives for employees” approved. Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1 (hereinafter referred to as Resolution of the State Statistics Committee of Russia No. 1). This form, like Form N T-11, is mandatory for use by all organizations except budgetary institutions (Part 2 of Resolution of the State Statistics Committee of Russia No. 1).

Instructions for the use and completion of forms of primary accounting documentation for recording labor and its payment, approved. Resolution of the State Statistics Committee of Russia No. 1 stipulates that the order (instruction) on employee incentives (Form No. T-11a) is used to formalize and record incentives for success in work.

Order (instruction) on incentives for employees (Form N T-11a), which has all the details listed in clause 2 of Art. 9 of Law N 129-FZ, in the absence of a record of familiarization of employees with the order, it can be accepted as documentary evidence of expenses incurred for the purpose of calculating income tax.

It is drawn up on the basis of a proposal from the head of the structural unit of the organization in which the employee works.

It is signed by the head of the organization or a person authorized by him and announced to the employee(s) against signature. Based on the order (instruction), a corresponding entry is made in the employee’s personal card (form N T-2 or N T-2GS (MS)) and the employee’s work book.

Thus, in order to document the costs of labor compensation for profit tax purposes, the order to reward employees must be drawn up according to the unified form N T-11a (letter of the Ministry of Finance of Russia dated May 22, 2007 N 03-03-06/1/288, letters of the Federal Tax Service of Russia in Moscow dated 04/25/2011 N 16-15/040299@, dated 11/24/2010 N 16-15/123356@, dated 04/13/2007 N 20-12/034132).

An arbitrary form of an order for incentives is not allowed (letter of the Federal Tax Service of Russia for Moscow dated December 27, 2007 N 20-12/124747).

In this case, column 6 “The employee is familiar with the order (instruction). The personal signature of the employee” of form N T-11a is mandatory for completion, because this is provided for by Resolution of the State Statistics Committee of Russia No. 1 (see letter of the Federal Tax Service of Russia for Moscow dated November 24, 2010 No. 16-15/123356@).

By the way, filling out column 6 of form N T-11a will be checked not only by the tax authorities, but also by State Labor Inspectorate inspectors who assess how the employer complies with labor laws.

#M12291 901807664 The Labor Code of the Russian Federation #S does not directly provide for the delivery of an order for incentives to the employee against receipt. But the unified forms N T-11a, T-11 contain a special column in which the employee(s) puts a signature indicating familiarity with the order.

Therefore, the employer is obliged to familiarize employees with the order of incentives against signature. After all, it is the mark of familiarization with the order of reward that serves as written confirmation of the fact that this document was brought to the attention of the employees receiving bonuses. Failure to provide documentary evidence that employees have familiarized themselves with this document may result in an administrative fine for company officials (company manager, chief accountant, head of the HR department) in the amount of 1,000 to 5,000 rubles, and for the company itself - from 30,000 to 50,000 rub. or administrative suspension of activities for up to 90 days ( #M12293 0 901807667 0 0 0 0 0 0 0 295043771 clause 1 art. 5.27 Code of Administrative Offenses of the Russian Federation #S ).

In addition, the internal labor regulations, regulations on remuneration and bonuses of the company may provide for employees of the accounting department or personnel department to bring the contents of the order (instruction) on promotion to the attention of the entire team.

Let us note that the position of Moscow tax authorities on the issue of filling out column 6 of form N T-11a is extremely inconsistent and previously they held a completely different point of view. Thus, in the letter of the Federal Tax Service of Russia dated December 27, 2007 N 20-12/124747, the following explanation was given: given that the unified form N T-11a, intended for processing employee incentives, is the primary document for accounting for accrued labor costs in the form of bonuses for production results, the payment of which is provided for in employment contracts, it must be filled out in the manner established by Resolution of the State Statistics Committee of Russia No. 1, including the mandatory completion of column 6 “The employee is familiar with the order (instruction). Personal signature of the employee.” At the same time, the mandatory details of primary documents accepted for profit tax purposes include the details specified in #M12293 1 9032598 0 0 0 0 0 0 0 249365132 clause 2 art. 9 of Law N 129-FZ#S.

Consequently, an order (instruction) on incentives for employees (Form N T-11a), which has all the details listed in #M12293 2 9032598 0 0 0 0 0 0 0 249365132 clause 2 art. 9 of Law N 129-ФЗ#S, in the absence of a record of familiarization of employees with the order, it can be accepted as documentary evidence of expenses incurred for the purpose of calculating income tax.

We also note that some arbitration courts recognize the position of the tax authorities as untenable in terms of the inconsistency of orders for bonuses with the unified forms N T-11a, T-11, approved. Resolution of the State Statistics Committee of Russia No. 1, considering that these forms are not intended for regular bonuses, but for special incentives, which are recorded in the work book and personal card of the employee. In support of this position, the judges refer to Resolution No. 1 of the State Statistics Committee of Russia, which, regarding the use of these forms, states that they are signed by the head of the organization or a person authorized by him and announced to the employee(s) against receipt.

Based on the order (instruction), a corresponding entry is made in the employee’s personal card (form N T-2 or N T-2GS (MS)) and the employee’s work book. Therefore, the judges explain that if the company does not regard a specific bonus as a special incentive and does not make entries in the work books and personal cards of employees, then filling out forms N T-11a, T-11 is not required (see the resolution of the Ninth Arbitration Court of Appeal dated 06.11. 2009 N 09AP-15238/2009-AK in case N A40-47225/09-129-263, decision of the Moscow Arbitration Court dated 07/02/2009 in case N A40-47225/09-129-263).

It turns out that, according to the judges, forms N T-11a, T-11 should only be issued for bonuses outside the remuneration system (one-time and not related to labor achievements).

As follows from the Instructions for the use and completion of forms of primary accounting documentation for recording labor and its payment, given in Resolution of the State Statistics Committee of Russia N 1, forms N T-11a, T-11 are used for registration and accounting of incentives for success in work.

However, in this document there are no reservations that these forms are used for special incentives, and not for regular bonuses provided for by the remuneration system or paid on a regular basis.

According to clause 25 of the Rules for maintaining and storing work books, producing work book forms and providing them to employers, approved. #M12291 901858904 by Decree of the Government of the Russian Federation dated April 16, 2003 N 225#S, records of bonuses provided for by the remuneration system or paid on a regular basis are not entered into work books.

In the employee’s personal cards, in section VII “Awards (incentives), honorary titles” of form N T-2 and in section VIII “State and departmental awards, honorary titles” of form N T-2GS (MS), information about the incentives provided for is entered #M12293 3 901807664 0 0 0 0 0 0 0 296420040 Part 1 Art. 191 of the Labor Code of the Russian Federation #S (announcement of gratitude, issuance of a bonus, awarding a valuable gift, a certificate of honor, nomination for the title of the best in the profession), information on other types of incentives for employees for work determined by the collective agreement or internal labor regulations, charters and regulations on discipline , as well as state awards, which employees are awarded for special labor services to society and the state ( #M12293 4 901807664 0 0 0 0 0 0 0 296420040 Part 2 Art. 191 Labor Code of the Russian Federation #S ).

Within the meaning of #M12293 5 901807664 0 0 0 0 0 0 0 296420040 Part 1 Art. 191 of the Labor Code of the Russian Federation #S, a bonus is an incentive payment associated with the conscientious performance of labor duties by employees.

Mentioning in #M12293 6 901807664 0 0 0 0 0 0 0 296420040 Part 1 Art. 191 of the Labor Code of the Russian Federation #S on the possibility of rewarding an employee, incl. in the form of a bonus, the legislator for such cases did not provide for the expression of the employer’s will in any specific type of bonus (special bonus or bonus only within the framework of the remuneration system). On the contrary, in #M12293 7 901807664 0 0 0 0 0 0 0 294978234 Part 2 Art. 135 of the Labor Code of the Russian Federation #S states that the remuneration system, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, incl. for work in conditions deviating from normal conditions, systems of additional payments and bonuses of an incentive nature and bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.

Therefore, based on the systemic interpretation of the norms #M12293 8 901807664 0 0 0 0 0 0 0 296420040 Part 1 Art. 191#S #M12293 9 901807664 0 0 0 0 0 0 0 294978234 Part 2 Art. 135 of the Labor Code of the Russian Federation #S, we can conclude that when filling out information about incentives with cash bonuses in the personal cards of employees, you must indicate any types of bonuses accepted by this employer. But in practice, in section VII of form N T-2 and in section VIII of form N T-2GS (MS) only those incentives and awards are recorded, information about which must be entered in the employee’s work book.

But there is no direct indication of such filling out information on employee incentives in forms N T-2, T-2GS (MS) and in the Instructions for the use and completion of forms of primary accounting documentation for recording labor and its payment, approved. Resolution of the State Statistics Committee of Russia No. 1.

Analysis of the above norms of labor legislation and Resolution of the State Statistics Committee of Russia No. 1, regulating the procedure for filling out forms N T-11a, T-11, allows us to conclude that these forms are mandatory for use and completion for any types of bonuses, as provided for by the remuneration system , and for bonuses outside this system.

Note!

The position according to which the issuance of bonuses to employees provided for by the company’s remuneration system (Regulations on remuneration and bonuses, collective and (or) labor agreements) or paid on a regular basis does not necessarily have to be formalized by issuing orders on unified forms N T-11a and T -11, is controversial and can lead to tax disputes with inspectors from the Federal Tax Service.

Considering the above, in order to reduce tax risks, we recommend documenting labor costs for profit tax purposes:

Execute the payment of bonuses using the unified form N T-11a “Order (instruction) on rewarding employees” ( #M12293 0 9032598 0 0 0 0 0 0 0 249365132 clause 2 art. 9 of Law N 129-FZ#S, clause 1 #M12293 1 901765862 0 0 0 0 0 0 0 345834237 Art. 252#S, art. #M12293 2 901765862 0 0 0 0 0 0 0 395379488 313 Tax Code of the Russian Federation)#S.

The use of an independently developed form of such an order may lead to a dispute with inspectors from the Federal Tax Service (see resolution of the Federal Antimonopoly Service of the Moscow District dated February 17, 2010 N KA-A40/368-10 in case N A40-47225/09-129-263);

Fill out column 6 of form N T-11a (taking into account the position of the tax authorities set out in the letter of the Federal Tax Service of Russia for Moscow dated November 24, 2010 N 16-15/123356@).

Example

Alpha LLC pays its employees monthly bonuses provided for by the Company's remuneration system and employment contracts with employees.

Thus, the Regulations on remuneration and material incentives of Alpha LLC establishes that in order to stimulate the productivity of employees, monthly bonuses are paid in the amount of 30% of the official salary of each employee for the implementation of monthly plans for the total volume of payments received and shipments made, the total cost of work performed for service and warehousing, the total cost of delivered and collected goods. All employees of the company are familiarized with this document against signature ( #M12293 3 901807664 0 0 0 0 0 0 0 249299596 Art. 22 Labor Code of the Russian Federation #S ).

The basis for payment of a bonus in accordance with this Regulation is the fulfillment of a specific list of calculated indicators given in this document and submission for incentives from the commercial director based on operational data submitted by the accounting department on a monthly basis.

In employment contracts with employees, a reference is made to this Regulation (letters of the Ministry of Finance of Russia dated 09/22/2010 N 03-03-06/1/606, dated 02/26/2010 N 03-03-06/1/92, Federal Tax Service of Russia dated 04/01/2011N KE-4-3/5165).

According to the approved document flow schedule of Alpha LLC, the payment of monthly bonuses provided for by the remuneration system is formalized in Form N T-11a.

The payment of the monthly bonus based on the results of the work of Alpha LLC for October 2011 was documented with the following documents (see Fig. 1, 2).

Picture 1.

Figure 2.

How to avoid making information about paid bonuses publicly available?

As noted above, the need to fill out column 6 in form N T-11a leads to the fact that information about the amount of bonuses becomes publicly available, which is not always desirable for the employer. Therefore, many employers introduce a trade secret regime regarding the amount of remuneration of employees.

In practice, this implies non-disclosure by the employee of information about the amount of salary to third parties, as well as the obligation of the employee not to show interest in the earnings of his colleagues. In particular, such conditions may be specified:

Either as one of the employee’s duties in the employment contract;

Or in a separate non-disclosure agreement, in which “information about the remuneration received by the company’s employees” is classified as a trade secret;

Or in the local regulatory act of the employer (for example, in the Internal Labor Regulations, Code of Conduct, Regulations on Remuneration, Regulations on the Company’s Trade Secrets, etc.).

Let's figure out how justified such actions are.

According to Part 1 #M12293 0 901904607 0 0 0 0 0 0 0 206897754 Art. 3 of the Federal Law of July 29, 2004 N 98-FZ “On Trade Secrets” #S (hereinafter referred to as #M12293 1 901904607 0 0 0 0 0 0 0 206504532 Law N 98-ФЗ#S) trade secret - a regime of confidentiality of information that allows its owner, under existing or possible circumstances, to increase income, avoid unjustified expenses, maintain a position in the market for goods, works, services, or obtain other commercial benefits. A trade secret regime cannot be established by persons engaged in entrepreneurial activities in relation to:

Information about the remuneration system ( #M12293 2 901904607 0 0 0 0 0 0 0 248971911 Part 5 Art. 5 of Law N 98-ФЗ#S);

Information on remuneration of employees of non-profit organizations ( #M12293 3 901904607 0 0 0 0 0 0 0 248971911 part 9 art. 5 of Law N 98-ФЗ#S).

At the same time, “information about the remuneration system” and “information about remuneration” are not identical concepts. This conclusion can be drawn from the provisions of Part 2 #M12293 4 901807664 0 0 0 0 0 0 0 249496204 Art. 41#S #M12293 5 901807664 0 0 0 0 0 0 0 294978234 Part 1, Art. 2 135#S #M12293 6 901807664 0 0 0 0 0 0 0 295764674 Art. 143 Labor Code of the Russian Federation#S. And their main difference is that the amount of remuneration is personalized, since it is determined in relation to each specific employee and established by an employment contract, while the remuneration system established by the employer is not personalized and includes the size of tariff rates, salaries and official salaries, systems of additional payments and bonuses, etc.

#M12291 9039120 By Decree of the President of the Russian Federation of 03/06/1997 N 188#S (as amended by #M12291 901948309 of the Decree of the President of the Russian Federation of 09/23/2005 N 1111#S) information about facts, events and circumstances of a citizen’s private life, allowing to identify his personality (personal data), with the exception of information subject to dissemination in the media in cases established by federal laws (which, of course, includes income received by a citizen), are included in the List of confidential information, the dissemination of which is not permitted. However, the specified List was approved in order to further improve the procedure for the publication and entry into force of acts of the President of the Russian Federation, the Government of the Russian Federation and regulatory legal acts of federal executive authorities.

In accordance with Part 1 #M12293 7 901990046 0 0 0 0 0 0 0 206897754 Art. 3 of the Federal Law of July 27, 2006 N 152-FZ “On Personal Data”#S (hereinafter referred to as #M12293 8 901990046 0 0 0 0 0 0 0 206504532 Law N 152-ФЗ#S) personal data - any information relating to a directly or indirectly identified or identifiable individual (subject of personal data). In the context of the Labor Code of the Russian Federation, an employee’s personal data is information necessary for the employer in connection with labor relations and relating to a specific employee ( #M12293 9 901807664 0 0 0 0 0 0 0 294847163 Art. 85 Labor Code of the Russian Federation #S ).

The employment contract contains the employee’s personal data - his income (salary amount). Article 7 "Confidentiality of personal data" #M12293 10 901990046 0 0 0 0 0 0 0 206504532 Law N 152-ФЗ#S establishes that operators and other persons who have access to personal data are obliged not to disclose to third parties or distribute personal data without the consent of the subject of personal data, unless otherwise provided by federal law.

According to Part 1 of the Decree of the Government of the RSFSR dated December 5, 1991 N 35 “On the list of information that cannot constitute a commercial secret,” information about the wages of employees cannot constitute a commercial secret of an enterprise and an entrepreneur. But, as follows from the preamble to this resolution, this by-law was adopted in order to ensure the activities of the state tax service, law enforcement and regulatory authorities, as well as to prevent abuse in the privatization process.

However, the current activities of a commercial company, as a rule, are not related to the privatization process, and authorized government bodies, by virtue of #M12293 11 901904607 0 0 0 0 0 0 0 249234058 Art. 6 of Law N 98-ФЗ#S, subject to compliance with certain requirements, information containing a trade secret may be provided.

Analysis of the above standards allows us to draw the following conclusions:

In non-profit organizations, information about the amount of wages is not classified as information constituting a commercial secret ( #M12293 12 901904607 0 0 0 0 0 0 0 248971911 part 9 art. 5 of Law N 98-ФЗ#S);

In commercial organizations and individual entrepreneurs, information about the amount of wages may be subject to a trade secret regime at the discretion of the employer. There are no legal restrictions in this regard.

So, if an employer (commercial organization) has classified information about an employee’s income as a trade secret (in a local regulation, employment contract or non-disclosure agreement), then filling out column 6 of form N T-11a, issued for all bonus workers, will lead to public availability of information on accrued bonuses provided for by the remuneration system for each employee. A way out of this situation may be to draw up, instead of Form N T-11a, issued immediately for all employees receiving bonuses, Form N T-11 “Order (instruction) to reward an employee,” drawn up individually for each employee receiving bonuses.

In this case, each employee will read the individual order and will not see the amount of bonuses accrued to his colleagues. Form N T-11 was also approved by Resolution of the State Statistics Committee of Russia N 1. Of course, this option for documenting monthly bonuses will add a significant amount of technical work to the accounting department or personnel department (if processing incentives is the function of the latter), especially with a medium and large number of employees in the company, but will allow, firstly, to maintain the confidentiality of such information, and, secondly, to avoid tax risks for income tax. Otherwise, you will have to prove your position in arbitration court.

We recommend fixing the procedure you have chosen for processing the payment of bonuses (using Form N T-11a or Form N T-11) in the document flow schedule adopted by the company (clause 3 of Article 6 of Law N 129-FZ, clause 4 of PBU 1/2008 " Accounting policy of the organization", approved #M12291 902126008 by order of the Ministry of Finance of Russia dated October 6, 2008 N 106н#S).

In any case, in order not to provoke conflicts with tax authorities and labor inspectorates when paying bonuses, remember:

Payment of bonuses must be formalized only in unified forms N T-11a or N T-11 with the obligatory completion of all details of these forms (letter of the Federal Tax Service of Russia for Moscow dated April 25, 2011 N 16-15/040299@). Column 6 “I have read the order. Personal signature of the employee” of form N T-11a cannot be left blank;

None of the details (except for the detail “in the amount of ____ rubles ____ kopecks”, which can be deleted if the employee’s incentive does not provide for monetary remuneration), incl. line 6 “I have read the order. Personal signature of the employee,” from forms N N T-11 and T-11a should not be removed, since the opposite will be considered by inspectors from the Federal Tax Service as a direct violation of the Procedure for applying unified forms of primary accounting documentation, approved. Resolution of the State Statistics Committee of Russia #M12291 901734230 dated March 24, 1999 N 20#S; and by GIT inspectors - as a violation of labor legislation;

No confidentiality regime for information regarding employee income established by the employer will help justify failure to fill out column 6 of form N T-11a and avoid tax risks for income tax (clauses 1, 2, article 9 of Law No. 129-FZ, clause 1 #M12293 13 901765862 0 0 0 0 0 0 0 345834237 Art. 252#S, art. #M12293 14 901765862 0 0 0 0 0 0 0 395379488 313 Tax Code of the Russian Federation)#S;

Registration of bonuses by orders (instructions) in an independently developed and approved form that provides all the required details, or in any form (without approval of the incentive form form) will not allow such expenses to be taken into account for profit tax purposes (clause 2 of Article 9 of Law No. 129-FZ , item 1 #M12293 15 901765862 0 0 0 0 0 0 0 345834237 Art. 252#S, art. #M12293 16 901765862 0 0 0 0 0 0 0 395379488 313 of the Tax Code of the Russian Federation, #S letter of the Federal Tax Service of Russia for Moscow dated April 25, 2011 N 16-15/040299@).