The amount of the monthly bonus for the achieved volume of purchases. Formula for calculating the salary of a sales manager: expert opinions. Tax consequences for the buyer

The bonus scheme should not be too simple, otherwise the actual performance of employees will not be taken into account. But there is also nothing good in an overly complex formula - each employee should easily calculate their benefits without using logarithmic equations and without going into the jungle of higher mathematics.

Traps of the traditional scheme

Many companies still use the old managerial remuneration scheme: salary + a fixed percentage of sales volumes. Yes, the scheme is simple, understandable, its pros and cons have long been known.

There is actually only one plus: the scheme is very simple. Everyone knows who will receive how much, the company can easily include this percentage in the calculations.

But there are noticeably more disadvantages.

An experienced seller feels best with this scheme. He has gained his base of loyal customers and regularly renews contracts, receiving a well-deserved percentage. What's the catch? The seller works according to only one scheme - extending relationships with old clients. The company does not receive “new blood”, the seller loses sales skills.

A newcomer will be on a salary for quite a long time until he develops successful schemes for selling a product. The average seller can simply “sour”: he knows how many sales he can make per day, does not expect surprises from the bonus, and stops growing. Or he starts looking for a place where the percentage is higher.

Another trap awaits management. This is a poorly calculated percentage. There is no way you can guess and cover all situations with one percent. 5% of a typical contract is good. 5% of a mega-contract with a market leader is an amount that will be very difficult to “tear from your heart,” but this money will also have to be worked off. This gives rise to various restrictions and tolerances, and they have a bad effect on working relationships.

But the most important thing is that the sales structure is not taken into account. That is, the company pays for any contracts. Regardless of what product was sold, to which customers, and whether the customer will live long enough to recoup the cost of attracting him.

We take into account performance indicators

In order for the bonus system to take into account real merit, it is necessary to introduce employee performance coefficients - more complex than a percentage of the contract amount.

Decide which parameters are most important for your company right now.

This could be, for example, the development of new markets, which means attracting new customers. Or cost reduction. Or maybe you are spending too much on attracting new customers, while losing old ones - and this imbalance needs to be corrected.

Having decided on your priorities, you can objectively calculate how much each of your employees helps the company achieve its goals. Convert the goals of each department into coefficients, linking their “weight,” that is, their importance for the company, directly to the size of the employee’s bonus.

So, if your goal is to develop new markets, then you need to enter a coefficient for the number of new clients into the bonus scheme for the sales department. Set a threshold value - and if it is exceeded, pay a bonus. The same can be done with repeat contracts.

If you want to increase the average check, include this parameter in the calculation of bonuses.

You will get something like this formula: “Salary + bonus*K1 + C*K2”, where “K1” is the coefficient for new clients, “C” is the average bill for the company, and “K2” is the conversion coefficient for the employee. If you take into account the total average bill, you encourage everyone to be responsible for the overall result.

The advantages of this approach are obvious:

employees focus precisely on those indicators that are important for the company;

the bonus system is very flexible - if your goals have changed, you simply change a few indicators, leaving the general calculation formula;

the bonus system is transparent, and each employee can easily calculate their performance and bonus;

you can quickly respond to any changes in the market by changing the indicator itself or its weight.

There are also risks.

For example, if you did not accurately calculate the coefficients, or there was a sudden increase in demand in the market, you risk significantly inflating your payroll. And attempts to introduce an upper threshold for bonuses may provoke dissatisfaction with your main drivers - leading sellers.

You can get carried away with the coefficients and turn the formula into a kind of “black box” that will calculate something very complex.

Another minus is, oddly enough, the other side of the plus. If you want to calculate the formula flexibly and adjust to seasonal fluctuations, you will have to constantly change something in CRM, introducing new coefficients. Questions of “prescription” immediately arise - for example, with what coefficient to count a client who came last month, but paid for the contract this month - and your payment system has changed. It’s good if you do everything in Excel, but what if in order to resolve a controversial case you need to change an entire block in the CRM calculations?

Nevertheless, the introduction of additional coefficients allows bonuses to be managed more efficiently, taking into account collective goals and seasonal fluctuations.

7 Steps: How to Develop a Goal Matrix

The main thing in developing an optimal and effective bonus system is to correctly determine key performance indicators (KPIs) for employees. One mistake in the calculations - and the result will not please you.

There is an established algorithm for developing a goal matrix, tested by many companies:

Determine the company's goals for the coming year. Remember – goals must be measurable, realistic and achievable (SMART).

Define specific goals for each department and then for employees. For example, if some of them are engaged in cold sales, and some work with regular customers, the goals of these groups of employees will be different.

Set KPIs for each selected goal. For example, the goal of a customer service manager is customer retention. There may be two KPIs: the number of repeat sales above XX and an increase in the average check for regular customers to the amount of XX.

Determine the “weight” of each goal - this is its significance and difficulty of achieving. “Weight” is set as a percentage of the premium. Let’s assume that an employee has 3 goals in total, one is more important (50% of the bonus), the other two are less important: 25% each.

Set target values for each indicator. These are the same “XX” values that the employee will have to achieve in order to fulfill the KPI. For example, if in the previous month the cold sales plan was 100 new attracted clients, and the next month is seasonal, you can increase the plan to 110 clients. But you can’t mechanically raise the bar. In this case, the plan will soon become unfeasible and employees will be demotivated. You need to change plans carefully, taking into account market dynamics, availability of resources, statistics on indicators for previous periods and other factors.

Develop a formula that allows you to calculate the achievement of goals. The most popular formula is one in which actual indicators are simply divided by planned indicators and the result is multiplied by the weight of the goal.
For example, the plan was to attract 100 new clients (the “weight” of the indicator is 70%) and increase turnover by 100,000 rubles (“the weight” of the indicator is 30%). The manager attracted 90 clients to the company, but increased the turnover to 110,000 rubles.
Its percentage will be calculated as follows: (90/100)*70 + (110,000/100,000)*30 = 96%. In total, the employee’s bonus this month will be 96% of the planned one - he did not meet the first indicator, but compensated for it by exceeding the second.

Set the bonus amount that the employee will receive for fulfilling the plan. It is also better to immediately set the minimum level for fulfilling the plan, at which the bonus will not be paid. Let's say 60% of the plan. But don't forget: if all employees show low efficiency, this does not necessarily mean that you have a department of slackers - perhaps you just made a mistake in your calculations.

Once you have worked out this scheme, you will be able to flexibly change it and experiment. For example, you can set different frequency of bonus payments depending on the long-term goals. And also introduce coefficients that stimulate the collective achievement of goals. Let's say, set one KPI with a fairly significant “weight” for the entire department. This will encourage employees to share experiences and strive for a common result. In what proportion to distribute the “weight” of goals is also a non-trivial task and depends on the specifics of the company.

Everything may be different for you

Each company calculates bonuses differently. You can use similar schemes, but long-term goals, financial indicators, established practice - all this influences the choice of parameters and calculation methods.

There is a high probability of error. Thoughtless use of this system can also lead to negative consequences. For example, it may happen that in a department with a large number of weak employees, the manager decides that 60% of the bonus will be paid for personal results, 40% for the results of the entire department. In this case, strong sellers will always receive their 60% for personal achievements, but will consistently lose the rest due to the “weak link” - lazy managers who do not allow the entire department to fulfill the plan. As a result, better managers will become angry at the injustice and leave.

Explain!

And here it’s worth discussing another pitfall of the bonus calculation system. This is excessive secrecy in the formation of the premium. You need to not only calculate a certain “fair” system, but also skillfully “sell” it to your sales department. So that employees understand what they will receive money for and see that the calculation is made in their interests.

Home » Useful information » Accounting services » Accounting for bonuses to buyers for fulfilling the terms of the contract

Accounting for bonuses to buyers for fulfilling the terms of the contract

The list of non-operating expenses for the seller that reduce income tax includes the cost of a premium (discount), which is an additional incentive to attract buyers and is provided to them upon fulfillment of the terms of the contract (subclause 19.1, clause 1, article 265 of the Tax Code of the Russian Federation). When accruing such expenses, it is necessary to comply with the conditions of validity and documentary evidence (clause 1 of Article 252 of the Tax Code of the Russian Federation).

What is a cash bonus?

Prize- This is a monetary reward to the buyer for fulfilling any contractual conditions. For example, for exceeding the volume of shipments, for prepayment or sale of a certain range of goods. The seller independently decides how much percentage of the cost of the goods supplied to pay to each of the counterparties. The procedure for paying the premium is reflected in the contract or a separate additional agreement.

The seller/buyer does not have the obligation to recalculate VAT if the contract does not reduce the value of the goods by the amount of the premium (clause 2.1 of Art.

Accounting for bonuses from the seller

154 of the Tax Code of the Russian Federation) or it is clearly stated that premiums do not affect the value of the product. Then there is no need to adjust invoices or shipping documents.

The exception is food products, the price of which does not change regardless of the content of the contract. The premium on such goods cannot exceed a maximum of 10 percent of the total contract value (Federal Law No. 381-FZ of December 28, 2009).

A premium that affects the price of a product requires document adjustments. This option is often inconvenient and unprofitable for both the seller and the buyer.

Accounting Features

Premiums to the buyer provided for by the terms of the contract do not change the price of the goods. They are taken into account either in business expenses (clause 5 of PBU 10/99) or in other expenses (clause 11 of PBU 10/99). The chosen method must be reflected in the accounting policy.

The postings depend on the expense allocation option and the method of payment for the premium:

Dt 76 Kt 51 - bonus transferred from current account or
Dt 76 Kt 62 - the amount of the premium is credited towards upcoming settlements;
Dt 91.2 (44) Kt 76 - the amount of the premium is charged to expenses;
Dt 90.2 Kt 44 - commercial expenses are included in the cost.

Features of tax accounting

Cash bonuses are accounted for as non-operating expenses.

The following is documented:

The procedure for calculating and paying the premium must be reflected in the contract.
The basis for the accrual is the buyer’s fulfillment of contractual terms.
The fact of accrual of the premium is confirmed by an act that is signed on both sides.
The company can develop the form of the act independently.

The premium is included in the seller's expenses depending on the method:

with the accrual method - on the date of drawing up the act;
for the cash method - on the date of payment.

It is important to note that bonuses issued with bonus goods may be considered by the tax authorities as a gratuitous transfer of goods, with the subsequent accrual of VAT on their market value.

Buyer's bonus - seller's expenses

Starting next year, organizations will be able to take discounts provided to customers into non-operating income tax expenses. Of course, such an innovation will significantly strengthen economic ties between counterparties. We'll look at what you need to consider when offering discounts and how to account for them.

Now tax authorities believe that when providing a discount, we are talking about a gratuitous transfer of property rights (Letter of the Federal Tax Service of Russia dated January 25, 2005 N 02-1-08/8). Therefore, the discount is not an expense of the seller (Clause 16, Article 270 of the Tax Code of the Russian Federation). Although there are arguments against<*>.

<*>For more information about why a discount is not a gratuitous transfer, read the article “Cumulative discount - zero tax” in UNP No. 40, 2005, p. 10.

From January 1, 2006, this problem will disappear, since discounts can be taken into account in income tax expenses.

The wholesaler provided a bonus to the buyer

We quote the law. "Included in non-operating expenses<…>reasonable costs for carrying out activities not directly related to production and (or) sales are included. Such expenses include, in particular:...19.1) expenses in the form of a premium (discount) paid (provided) by the seller to the buyer as a result of fulfilling certain terms of the contract, in particular the volume of purchases...” (Clause 1 of Article 265 of the Tax Code of the Russian Federation as amended by the Federal Law of 06.06.2005 N 58-FZ).

Based on this formulation of the new norm of the Code, a mandatory condition appears for the recognition of such expenses. This is the presence of an agreement with the buyer, which stipulates the amount of the discount and the procedure for its provision.

Discounts can be provided immediately at the time of purchase of goods or, for example, upon reaching a certain sales volume. The accountant’s actions to reflect them in accounting depend on the type of discounts<**>.

<**>For the seller's discount accounting scheme, see p. 14.

Accounting for discounts from the seller

—————¬ ——————————————¬
¦ ¦ —->¦Actual revenue is reflected in accounting¦
¦ ¦ ¦ ¦(including discount) ¦
¦ ¦ ¦ L———————————————
¦ ¦ ¦ ——————————————¬

¦ Seller ¦ +—>¦actual revenue is reflected (taking into account ¦
¦ provides¦ ¦ ¦discounts) ¦
¦ discount +—+ L——————————————
¦before implementation,¦ ¦ ——————————————¬
¦upon conclusion¦ +—>¦VAT is paid on actual proceeds ¦
¦ contract ¦ ¦ ¦ (including discount) ¦
¦ ¦ ¦ L———————————————
¦ ¦ ¦ ——————————————¬

¦ ¦ L—>¦invoices) are issued immediately based on ¦
¦ ¦ ¦from the actual sales amount (taking into account¦
¦ ¦ ¦discounts) ¦
L————— L——————————————
—————¬ ——————————————¬
¦ ¦ —->¦In accounting after the discount is granted ¦
¦ ¦ ¦ ¦reversal entries are made ¦
¦ ¦ ¦ L———————————————
¦ ¦ ¦ ——————————————¬
¦ ¦ ¦ ¦In tax accounting for income tax ¦
¦ ¦ ¦ ¦the discount amount is included in ¦
¦ ¦ +—>¦non-operating expenses. In tax
¦ Seller ¦ ¦ ¦authorities appear to be updated ¦
¦ provides¦ ¦ ¦declaration ¦
¦ discount after +—+ L——————————————
¦ implementation, ¦ ¦ ——————————————¬
¦ already ¦ ¦ ¦VAT is reduced by the amount of tax on the amount ¦
¦ to the prisoner ¦ +—>¦discounts. It is submitted to the tax authorities¦
¦ agreement ¦ ¦ ¦ clarified declaration ¦
¦ ¦ ¦ L———————————————
¦ ¦ ¦ ——————————————¬
¦ ¦ ¦ ¦Documents (waybills, ¦
¦ ¦ L—>¦invoices) are issued according to ¦
¦ ¦ ¦original price, after provision¦
¦ ¦ ¦discounts are adjusted ¦
L————— L——————————————

The first option is an immediate discount

Let's take an example of an option where a discount is provided at the time of sale of goods.

Example 1. In January 2006, Buyer LLC purchased laptops from Computer Market LLC at a price of 40,000 rubles. The contract states that for a one-time purchase of more than 10 laptops for the entire batch of goods, the buyer receives a discount equal to 3% of the original price. LLC "Buyer" purchased 15 laptops at once.

The price of one laptop, taking into account the discount, will be 38,800 rubles. (RUB 40,000 - (RUB 40,000 x 3% / 100%)). The total cost of the entire batch of goods, taking into account the discount, is 582,000 rubles. (RUB 38,800 x 15 pcs.).

In this case, the conditions for reducing the price are met immediately. Therefore, there is no need to specifically reflect it in accounting. The entries in the accounts of the selling organization when selling goods taking into account the discount will be as follows:

Debit 62 Credit 90-1
582,000 rub.
— revenue is reflected;
Debit 90-3 Credit 68
RUB 88,779.66
(RUB 582,000 x 18%: 118%)
— VAT is charged on sales;
Debit 51 Credit 62
582,000 rub.
— payment received for laptops.

In tax accounting, the seller reflects the sale of goods immediately at a reduced price, that is, the actual sales price.

It will be a market one, since it is stipulated in the contract by the parties to the transaction (Clause 1, Article 40 of the Tax Code of the Russian Federation). The amount received from the buyer will be proceeds from the sale (clause 2 of Article 249 of the Tax Code of the Russian Federation).

Note that to calculate VAT, revenue must also be taken taking into account the discount (clause 1 of Article 154, clause 4 of Article 166 of the Tax Code of the Russian Federation). In such a situation, you will not have to make changes to the shipping documents. After all, knowing that the price reduction condition has been met, the seller will immediately offer them taking into account the discount.

The second option is an after-the-fact discount.

If a discount on a product is provided after it has been sold, the seller’s accounting procedure will be slightly different. This situation is possible if the contract stipulates that upon reaching a certain volume of purchases within a month, the buyer receives a discount on all batches of goods purchased that month.

The seller cannot know in advance whether the buyer will fulfill the required conditions. Therefore, he issues delivery notes and invoices at the original price. And only after the expiration of the period under review (or upon the fulfillment of the agreed conditions) can it revise and reduce the original price of the product. Let's look at an example of how to reflect in accounting the provision of a discount after the product has already been sold.

Example 2. Let's slightly change the conditions of example 1. Let's assume that the supply agreement between Computer-Market LLC and Buyer LLC states the following. Within a month, laptops are sold at the original price of 40,000 rubles. regardless of the volume of purchases. If Buyer LLC purchases more than 30 laptops, it receives a 5 percent discount on all previously shipped goods. In March 2006, Buyer LLC purchased 15 laptops. And in April 2006, I purchased another 20 laptops and received a discount on the previous delivery. Computer-Market LLC calculates income tax on an accrual basis, and VAT on a shipment basis.

The discount on the cost of one laptop will be 2000 rubles. (RUB 40,000 x 5%: 100%). That is, the sales revenue of Computer Market LLC for March will be reduced by 30,000 rubles. (RUB 2000 x 15 pcs.). In tax accounting, this amount is included in non-operating expenses. It is also necessary to adjust the VAT accrued on sales in March 2006.

In addition, the seller will have to submit updated VAT and income tax returns to the inspectorate. Indeed, in our case, under the terms of the supply agreement, the discount is provided in a different reporting period than the one in which the sale took place. And according to Art. 54 of the Tax Code of the Russian Federation, if distortions are detected when calculating the tax base, corrections are made during the period when the error was committed.

In accounting, to make adjustments, you need to reverse sales revenue and VAT. This is done in April 2006 (clause 11 of the Instructions on the procedure for drawing up and presenting financial statements, approved by Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n):

Debit 62 Credit 90
————¬
¦30,000 rub.¦
L————
— revenue is reversed by the amount of the discount;
Debit 90 Credit 68
————-¬
¦4576.27 rub.¦
L————-
(RUB 30,000 x 18%: 118%)
— VAT reversed.

In this case, there is a need to change the shipping documents that were issued earlier. After all, both the seller and the buyer will need a “primary document” that will confirm the transfer of the goods at the revised price. It will also serve as the basis for changing the supplier’s tax accounting data on the cost of sold consignments of goods.

Corrections of delivery notes and invoices must be certified by the same persons who signed these documents. In addition, the seller's seal and the date of changes are required. In relation to primary accounting documents, this is provided for in paragraph 5 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”. The procedure for making corrections to issued invoices is established by clause 29 of the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax (approved by Decree of the Government of the Russian Federation of December 2, 2000 N 914).

Prepared material

T. Olkhovatskaya

Director

CJSC "Fin-Audit"

Buyer bonus for volume of purchases

Recently, rewarding customers for achieving various indicators has become increasingly widespread. Among the methods of such encouragement are discounts, premiums and bonuses. We will tell you about the accounting and tax accounting of the premium buyer incentive system in our material.

Taxpayers often do not see the difference between incentive methods such as discounts, bonuses and bonuses. Let us remind you that these concepts are not currently defined legally. Therefore, as a rule, in such a situation one should turn to business customs and economic literature. However, in the literature these concepts are also often defined differently. There is no uniform practice in business. Therefore, it is very important that in the contract and (or) in the document defining the pricing policy of the seller (supplier), the method used to reward buyers is described in detail.

We will consider the procedure for accounting for the buyer's remuneration (premium) for achieving a certain volume of purchases without changing the prices established by the parties.

For the purposes of this article, bonuses are understood as remuneration paid to the buyer by the seller for achieving certain results, in particular the volume of purchases established by the parties.

Nuances of the agreement

In our opinion, the contract should define at least the following points:

volume of purchases in price or quantity equivalent, upon reaching which the buyer’s right to a premium arises (there may be several levels);
the period for which the volume of purchases is determined (usually a month, quarter or year, or a combination of these periods);
establish whether the volume of purchases is determined on an accrual basis;
the procedure for paying the premium (for example, transferring funds to the buyer’s account or offsetting counterclaims);
the party responsible for recording the volume of purchases.

If the buyer is responsible under the contract, then it is advisable that he, in confirmation of his right to receive a premium, draw up an application report, the form and deadline for submission of which must also be indicated in the contract. In this case, it is also advisable to set a period during which the supplier will check the data specified in the application report and approve the amount of the premium.

The seller’s consent can be confirmed by an act, the form and deadline for signing which will also need to be specified in the contract.

Value added tax

Currently, there is no consensus on whether the premium paid to the buyer is subject to VAT.

Accounting for buyer bonuses

Thus, some experts consider bonuses for increased purchase volumes as a reward for a service on the part of the buyer. Opponents of this position say that the purchase and sale agreement, in principle, provides for purchases as such, and their increase cannot also be considered as a service. The Ministry of Finance of Russia and the Federal Tax Service of Russia have recently adhered to the second point of view, although previously it was the opposite.

It seems possible that an increase in the number of purchases really cannot be regarded as any service on the part of the buyer, which means that the VAT object does not arise in this case. In addition, according to paragraphs. 19.1 clause 1 art. 265 of the Tax Code, for income tax purposes, the seller’s premium is recognized as a non-operating expense, which indirectly indicates that we are not talking about the sale of any services. Meanwhile, this is often unprofitable for the seller, since he does not have input VAT that could be deducted.

In practice, there are often cases when the parties draw up a mixed agreement in which the buyer’s obligations, in addition to the obligation to accept and pay for the goods, include the obligation to provide the seller with services to promote the goods on the market (distribution agreement). Moreover, quite often such a condition is introduced only so that a VAT object arises, and the services are not actually provided. In this case, we should no longer talk about a bonus, but about remuneration for services rendered.

But, even if the seller actually takes some action to promote the product on the market, there remains a significant risk for the seller, which will be discussed in more detail in the part of the article devoted to income tax.

In addition, a few words should be said about the case when the repayment of debt for the payment of bonuses (remuneration) will be carried out by offset. Let us remind you that according to the new edition of paragraph 4 of Art. 168 of the Tax Code, which came into force on January 1, 2007, when offsetting mutual claims, the amount of VAT charged by the taxpayer to the buyer of goods (work, services), property rights, is paid by the taxpayer on the basis of a payment order for the transfer of funds. Thus, setting off counterclaims may be inconvenient for the parties.

Income tax

For the seller, non-operating expenses include expenses in the form of a premium paid to the buyer as a result of fulfilling certain terms of the contract, in particular the volume of purchases (clause 19.1, clause 1, article 265 of the Tax Code of the Russian Federation). Based on the principle of mirroring, it can be assumed that the buyer’s premium amount relates to non-operating income. Note that the Tax Code does not contain a “mirror” rule for the buyer. At the same time, the Ministry of Finance in Letter dated September 5, 2005 N 03-03-04/1/190 indicates that for the buyer such a premium will be freely received property subject to inclusion in the tax base for corporate income tax in accordance with paragraph 8 tbsp. 250 of the Tax Code (as part of non-operating income).

If a distribution agreement is concluded between the parties, the seller, as mentioned above, faces significant tax risks. Firstly, it will not be possible to apply paragraphs. 19.1 clause 1 art. 265 of the Tax Code, since its provisions do not provide for the provision of any services by the buyer. Secondly, it is quite difficult to confirm the very fact of providing such services (especially if in fact they were not provided).

Thus, product promotion services, for example, include:

ensuring the presence of the customer’s goods in the agreed assortment in stores owned by the buyer;
ensuring the share of the display of the customer’s goods in a certain amount relative to the total display of similar goods;
ensuring the current minimum stock of customer goods in each store.

The Ministry of Finance of Russia in Letter dated April 5, 2005 N 03-03-01-04/1/170 noted that the act drawn up based on the results of the period established by the parties cannot reflect the actual fulfillment of the above obligations of the executor during the quarter. Therefore, the organization’s expenses incurred on the basis of this act do not meet the conditions of documentary evidence.

Thus, when concluding such an agreement, the parties should take care to confirm the actual provision of the service. For example, in this case, it can be recommended to regularly draw up a visual observation report with photo and (or) video reports attached.

But the presence of a package of supporting documents does not relieve the seller of tax risks. Thus, according to a number of experts, the costs of promoting a product that has already been sold are not economically justified, since the buyer himself is interested in subsequent sales. This will result in a denial of VAT deduction.

Accounting for bonuses

Let's consider how the transactions in question are reflected in the seller's accounting records. Let's add that account 62-1 is “Settlements with the buyer for purchases”, account 62-2 is “Settlements with the buyer for premiums”.

Option 1.

Debit 62-1 Credit 90-1

Debit 90-2 Credit 41

Debit 90-3 Credit 68

Debit 91 Credit 62-2

a premium has been accrued to the buyer;

Debit 62-2 Credit 51

premium is transferred to the buyer.

Option 2.

Debit 62-1 Credit 90-1

the next batch of goods has been shipped to the buyer;

Debit 90-2 Credit 41

the cost of the shipped goods is written off;

Debit 90-3 Credit 68

Debit 91 Credit 62-2

a premium has been accrued to the buyer;

Debit 62-2 Credit 62-1

Debit 51 Credit 62-1

Let's consider how the seller takes into account the remuneration for promoting a product on the market.

Option 1.

Debit 62-1 Credit 90-1

the next batch of goods has been shipped to the buyer;

Debit 90-2 Credit 41

the cost of the shipped goods is written off;

Debit 90-3 Credit 68

Debit 44 Credit 62-2

Debit 19 Credit 62-2

VAT on the remuneration amount;

Debit 62-2 Credit 51

remuneration transferred to the buyer.

Option 2.

Debit 62-1 Credit 90-1

the next batch of goods has been shipped to the buyer;

Debit 90-2 Credit 41

the cost of the shipped goods is written off;

Debit 90-3 Credit 68

Debit 44 Credit 62-2

remuneration for product promotion has been accrued;

Debit 19 Credit 62-2

VAT on the remuneration amount;

Debit 62-2 Credit 62-1

Debit 51 Credit 62-1

VAT is transferred from the offset amount;

Debit 62-2 Credit 51

VAT is transferred from the offset amount.

V. Chernavskaya

Tax consultant

LLC "Nexia Pacioli"

Bonuses and awards. Tax risks

The seller can provide the buyer with a discount (compensate for part of his costs) without revising the price of goods already shipped. These can be either cash bonuses (bonuses) or a reduction in the amount of the buyer’s debt. Such discount options have certain tax consequences for both parties to the agreement. Let's talk about them.

Types of awards

In practice, the most common options are:

the seller pays the buyer a cash premium (bonus);
the seller reduces the total amount of the buyer's debt for goods previously shipped to him;
the seller ships an additional batch of goods to the buyer free of charge.

Cash bonuses

In practice, discounts in this form are often provided to retailers (dealers) by large suppliers. For example, such a premium can be paid for the supply of goods to a newly opened store of a retail chain, for the inclusion of the supplier’s product items in the store’s assortment, or for a certain volume of purchases.

What should the supplier do?

The advantage of this option is the fact that the documents (waybill, invoice) for previously shipped goods are not adjusted, that is, the tax base for VAT and income tax on past shipments does not change (Letter of the Ministry of Finance of Russia dated December 20, 2006 N 03 -03-04/1/847). In accounting, a premium (bonus), which does not change the price of the product, is included in the organization’s other expenses (clause 11 of PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n). In tax accounting, a bonus to buyers who have fulfilled certain conditions (for example, volume of purchases, introduction of a new product item) is taken into account as part of non-operating expenses (clause 19.1, clause 1, article 265 of the Tax Code of the Russian Federation).

However, in this situation, special attention should be paid to documenting the discount.

Firstly, we must not forget that all expenses incurred by the company must be economically justified and documented. Therefore, the conditions for providing discounts must be fixed in the company’s internal documents (marketing or accounting policies). In addition, the conditions under which the buyer is entitled to a premium (bonus) must be established in the contract (or an additional agreement to it). And finally, the very fact of providing such a premium must be formalized by an appropriate act confirming that the buyer has fulfilled the terms of the contract giving the right to a discount. There is no standard form for such an act, so it can be drawn up in any form (it must contain all the mandatory details of the primary document provided for in paragraph 2 of Article 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”) . Secondly, the act should not contain language linking the size of the premium to the price of a unit of goods. Otherwise, tax authorities may prohibit taking this amount into account as part of non-operating expenses and require recalculation of revenue from previous periods based on the new price (Letters of the Ministry of Finance of Russia dated May 2, 2006 N 03-03-04/1/411, Federal Tax Service of Russia for Moscow dated November 14, 2006 N 20-12/100238).

So, if the seller uses the accrual method when calculating income tax, then the cash bonus to the buyer is recognized on the date of execution of the corresponding act. If the seller uses the cash method - on the date of actual transfer of money to the buyer.

We draw your attention to the following important point. In general, there are two types of cash bonuses for customers: related and not related to product promotion. So, the bonuses that we mentioned (for entering a retail chain, for introducing a new position, for supplying goods to newly opened stores of a retail chain, etc.) are considered not related to the promotion of goods (Letter of the Ministry of Finance of Russia dated July 26 2007 N 03-07-15/112). According to financiers, when paying such premiums, no VAT object arises. That is, the buyer, having received such a premium, does not have to pay VAT to the budget (we will talk about this later). And the seller, in turn, having paid the bonus, cannot accept tax as a deduction.

Our information. Rewards not related to product promotion are, as a rule, various bonuses, for example:

bonus for entering a retail network - a fee for the right to enter a retail network subject to mandatory and constant compliance with certain criteria. In particular, the quality of goods; exclusively low prices for goods for this retail chain; demand for goods on the market;
one-time fixed bonus for entering each new position;
annual presence bonus - an annual bonus for brand owners, valid from the second year of cooperation.
Features of payment of bonuses for volume of purchases

The supplier pays for a fixed annual number of items in the assortment list of the retail chain;
bonus for opening a new store - a one-time bonus, paid when opening each new store. The bonus is paid by supplying goods to each new store at zero prices.

Another thing is the so-called promotion bonuses, when the supplier pays the buyer for merchandising services. This may be priority display of goods in specified places on the sales floor, allocation of permanent or additional space for them, placement of a full product line, maintaining the necessary stock of products in the sales area. Financiers (see Letter of the Ministry of Finance of Russia dated July 26, 2007 N 03-07-15/112) believe that fees for such services are subject to VAT from the buyer of goods (the tax base is the amount of the discount, premium, remuneration received). And for the seller of goods to whom the store provides merchandising services, the amount of this tax must be deducted.

In accounting, the buyer reflects the amount of the cash premium received as part of other income (clause 10.6 of PBU 9/99). In tax accounting, the amount of the bonus received is included in non-operating income on the basis of clause 8 of Art. 250 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated November 14, 2005 N 03-03-04/1/354). Premiums received by the buyer of goods from the seller based on sales results for a certain period are not subject to value added tax, since they are not related to payment for goods (work, services) sold. This position was expressed in Letters of the Ministry of Finance of Russia dated September 28, 2006 N 03-04-11/182, dated December 20, 2006 N 03-03-04/1/847.

The same can be said about bonuses for entering a retail chain, for introducing a new position, for supplying goods to newly opened stores of a retail chain, etc. (Letter of the Ministry of Finance of Russia dated July 26, 2007 N 03-07-15/112).

Example. The agreement between Setstroymarket LLC and Technolink LLC provides: if the volume of purchases for the quarter exceeds 1,000,000 rubles. (excluding VAT), the buyer is given a premium (bonus) of 5 percent on the excess amount. In the first quarter of 2008, Technolink LLC purchased goods from Setstroymarket LLC for a total amount of 1,200,000 rubles. (without VAT). Thus, the bonus amount was 10,000 rubles. ((RUB 1,200,000 - RUB 1,000,000) x 5%). On April 10, 2008, the parties signed the corresponding act, and on the same day the premium amount was transferred to the bank account of Technolink LLC. Such entries were made in the accounting records of companies.

From LLC "Setstroymarket":

Debit 91 Credit 62

10,000 rub. — the amount of the premium provided to the buyer is reflected as part of other expenses;

Debit 62 Credit 51

10,000 rub. — money is transferred to the buyer.

In April 2008, the accounting department of Setstroymarket LLC included 10,000 rubles in non-operating expenses in tax accounting.

From Technolink LLC:

Debit 60 Credit 91

10,000 rub. — the amount of the bonus provided is reflected as part of other income (as of the date of receipt of the act);

Debit 51 Credit 60

10,000 rub. — the premium amount has been received (as of the date the money was received).

In April 2008, the accounting department of Technolink LLC included 10,000 rubles in non-operating income in tax accounting.

Let us emphasize once again: if the buyer received a premium (bonus) from the seller for the merchandising services provided (for promoting the supplier’s goods), then it is subject to VAT. This means that the buyer must issue an invoice to the seller for the amount of the discount, premium or reward and pay VAT to the budget. The seller, in turn, has the right to deduct “input” VAT on such transactions.

Should I reduce the amount of debt?

The contract may provide that the seller has the right to reduce the buyer's debt if he fulfills certain conditions. For example, will exceed the volume of purchases. This can be considered as another option for providing a discount without changing the price of the product.

Let’s say right away: this option for issuing a discount may entail fiscal risks for the seller. According to tax authorities, in this case there is a gratuitous transfer of part of the goods. And the cost of gratuitously transferred valuables, as is known, is not included in tax expenses (Clause 16, Article 270 of the Tax Code of the Russian Federation). True, despite this, Moscow inspectors for some reason allow the amount of such a discount to be reflected as part of non-operating tax expenses (see Letter of the Federal Tax Service of Russia for Moscow dated November 14, 2006 No. 20-12/100238).

In addition, a reduction in the buyer’s debt can also be interpreted as a partial forgiveness (write-off) of his debt. And financiers in Letter dated July 12, 2006 N 03-03-04/1/579 equate a written-off debt to the gratuitous transfer of goods, work, and services (however, the Letter refers to a forgiven debt as such, without reference to discounts). Therefore, according to officials, the amount of forgiven “receivables” is not taken into account when taxing profits.

However, in the case of a discount, the debt is not forgiven free of charge, but in exchange for certain actions on the part of the buyer. And we believe that in this situation the seller has every right to take into account the amount of partially written off debt as part of non-operating expenses based on the same paragraph. 19.1 clause 1 art. 265 Tax Code of the Russian Federation. However, if you decide to act this way, the likelihood of a dispute with the inspectors is quite high. If you are ready to defend this approach (including in court), make sure to prepare additional arguments in your defense. Thus, in the agreement and act on granting a discount, the term “debt forgiveness” does not need to be used. Simply state that if certain conditions are met, the buyer's debt will be reduced by the discount amount. And to the act of granting a discount, it is advisable to additionally attach an act of writing off the buyer’s debt and an act of reconciliation of mutual settlements.

Another problem that the seller will have: what to do with VAT, which is included in the discount amount? The Tax Code does not regulate this situation. In this case, it will not be possible to adjust (reduce) revenue and, accordingly, reduce accrued VAT. After all, doing this is only allowed when we are talking about a discount that changes the price of a unit of goods<1>.

<1>Read more about this on p. 16.

It is also unlikely that it will be possible to include this VAT in expenses (together with the written off forgiven “debt”). Despite the fact that in its old clarifications the Ministry of Finance allowed to write off debts (bad receivables) along with VAT (Letter of the Ministry of Finance of Russia dated October 7, 2004 N 03-03-01-04/1/68), tax authorities with this approach will most likely , will not agree.

Tax consequences for the buyer

In the buyer's accounting and tax accounting, the amount of such a discount is reflected in the same way as when receiving a cash bonus from the seller (that is, it is included in income). The only problem that may arise is the deduction of “input” VAT on purchased goods in relation to written off accounts payable. Tax authorities may require that the part of the “input” VAT attributable to the amount of the written-off debt be restored, since the buyer did not incur actual costs to pay for this part of the goods.

Summarizing all that has been said, we can conclude that a discount in the form of writing off part of the buyer’s debt for goods previously shipped to him entails very significant tax risks for both the seller and the buyer. To avoid these risks, it is better to use the discount option in the form of paying the buyer a cash bonus that is not related to the recalculation of the price of goods.

Bonus product

The purchase and sale agreement may provide that the buyer, under certain conditions, receives a premium from the seller not in money, but in the form of an additional shipment of a consignment of goods without paying their cost. The price of goods previously shipped and paid for by the buyer is not recalculated.

Tax consequences for the seller

Let’s say right away: of all the possible options for the seller, this is the most disadvantageous from a tax point of view. Firstly, it will be very difficult to convince tax authorities that the cost of bonus goods transferred to the buyer can be taken into account when taxing profits (even if all documents are carefully completed and it is indicated that the goods were transferred not free of charge, but as a discount).

Secondly, the seller will be forced to pay VAT on the cost of bonus goods transferred to the buyer (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Moreover, the amount of tax in this case will have to be calculated according to the rules of Art. 40 of the Tax Code of the Russian Federation, that is, based on the market value of the transferred goods (clause 2 of Article 154 of the Tax Code of the Russian Federation).

Tax consequences for the buyer

If goods received free of charge are officially recorded in the buyer’s records, this option is also unprofitable for him. Firstly, for tax purposes, the cost of bonus goods will have to be taken into account as part of non-operating income as property received free of charge (clause 8 of Article 250 of the Tax Code of the Russian Federation). The amount of income in this case is calculated based on the market value of the goods received, determined according to the rules of Art. 40 of the Tax Code of the Russian Federation, but not lower than the costs of purchasing (manufacturing) these goods from the seller. That is, the buyer will have to pay income tax on the market value of the bonus goods received.

However, upon further sale of these goods, the buyer will not be able to write off their value as a reduction in taxable profit. The Russian Ministry of Finance prohibits this, since, according to officials, the buyer did not incur actual costs for their purchase (Letter of the Russian Ministry of Finance dated January 19, 2006 N 03-03-04/1/44).

Note. When selling bonus goods received, their value cannot be taken into account as part of tax expenses. It will also not be possible to offset the “input” VAT on such goods.

Secondly, the buyer will not be able to deduct “input” VAT on bonus goods received. Financiers believe that when transferring goods free of charge, VAT is not required to be paid by the buyer (Letter of the Ministry of Finance of Russia dated March 21, 2006 N 03-04-11/60).

Conclusion: a discount in the form of bonus goods entails the greatest fiscal risks and is unprofitable from a tax point of view.

Tax consultant

Home » Useful information » Accounting services » Accounting for bonuses to buyers for fulfilling the terms of the contract

What is a cash bonus?

The procedure for paying the premium is reflected in the contract or a separate additional agreement.

The obligation to recalculate VAT does not arise for the seller/buyer if the contract does not reduce the value of the goods by the amount of the premium (clause 2.1 of Article 154 of the Tax Code of the Russian Federation) or it is clearly stated that premiums do not affect the value of the goods. Then there is no need to adjust invoices or shipping documents.

A premium that affects the price of a product requires document adjustments.

This option is often inconvenient and unprofitable for both the seller and the buyer.

Accounting Features

The postings depend on the expense allocation option and the method of payment for the premium:

Dt 76 Kt 51 - bonus transferred from current account or
Dt 76 Kt 62 - the amount of the premium is credited towards upcoming settlements;
Dt 91.2 (44) Kt 76 - the amount of the premium is charged to expenses;
Dt 90.2 Kt 44 - commercial expenses are included in the cost.

Features of tax accounting

Cash bonuses are accounted for as non-operating expenses.

The following is documented:

The procedure for calculating and paying the premium must be reflected in the contract.
The basis for the accrual is the buyer’s fulfillment of contractual terms.
The fact of accrual of the premium is confirmed by an act that is signed on both sides. The company can develop the form of the act independently.

The premium is included in the seller's expenses depending on the method:

with the accrual method - on the date of drawing up the act;
for the cash method - on the date of payment.

It is important to note that bonuses issued with bonus goods may be considered by the tax authorities as a gratuitous transfer of goods, with the subsequent accrual of VAT on their market value.

The procedure for applying the provisions of Chapter. 21 of the Tax Code of the Russian Federation in relation to bonuses (rewards) paid by the seller of goods to their buyer for achieving certain volumes of purchases.

When purchasing products from suppliers for subsequent sale in stores, the buyer often insists that the supplier assume additional obligations, among which the main place is the payment of bonuses to the buyer for achieving a certain volume of purchases and the payment of remuneration for the provision of various marketing services related to the promotion of the supplier’s product, increase its recognition in the market.

Such services are provided by the buyer to the supplier either under a supply agreement or on the basis of a separate agreement, which is proposed for conclusion simultaneously with the signing of the supply agreement.
When including marketing services in a separate contract, the buyer runs the risk that the supplier always has the right to refuse them on the basis of clause 1 of Art. 782 of the Civil Code of the Russian Federation. Therefore, the supply contract must indicate this circumstance as the basis for its unilateral out-of-court termination at the buyer’s initiative, which will keep the supplier from abandoning the contract for the provision of marketing services. In the last agreement, in addition, in the interests of the buyer, it is necessary to indicate that if the supplier (customer) refuses the specified agreement, he is obliged to pay a certain amount of money to the buyer, for example, in the form of a monthly or quarterly fee for the services provided (Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated March 14, 2014 N 16).
It would be advisable for the buyer to include conditions for the provision of marketing services to the supplier in the supply contract as an element of a mixed contract (clause

3 tbsp. 421 of the Civil Code of the Russian Federation) indicating the impossibility of its termination except by agreement of the parties or upon expiration of the validity period or on other grounds provided for in the supply contract. In this case, since the parties enter into a mixed agreement, which includes a single set of obligations that are closely interconnected, the buyer will no longer be able to exercise the right of unilateral refusal, since it cannot be applied autonomously, without taking into account the essence of this mixed agreement.
When calculating income tax, remuneration for marketing services is taken into account as part of the buyer’s income and as part of the supplier’s expenses. Since the provision of marketing services is a sale, the amount of remuneration is taken into account when calculating the supplier’s VAT base and is accepted by the buyer for deduction (Letter of the Federal Tax Service of Russia for Moscow dated 04/06/2010 N 16-15/035737).
In addition to charging the supplier a fee for the provision of marketing services, the buyer, when discussing the terms of the supply contract, usually insists on including provisions for the payment of bonuses in his favor for achieving a certain volume of purchases, linked to the quantity or total cost of purchased products, for the fact of conclusion with the seller of the supply agreement, for the supply of goods to newly opened stores of the distribution network, for the inclusion of product items in the assortment of stores, etc.
The provision of the supply agreement regarding the payment of premiums by the supplier in favor of the buyer is not directly provided for by law, but does not contradict it; accordingly, it is recognized as permissible due to the principle of freedom of contract (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated June 21, 2013 in case No. A32-35643/2011) .
The premium is subject to payment by the supplier to the buyer in the manner and on the terms provided for in the supply agreement. It can be determined, in particular, in the form of a fixed percentage of the achieved purchase volume, of the entire cost of the purchased volume of goods within a certain period, etc. (Resolution of the Federal Antimonopoly Service of the Central District dated May 22, 2009 in case No. A68-7374/08-288/ 17).
The parties can agree both on the payment by the supplier in favor of the buyer of the agreed premium, and on the right of the buyer to withhold the amount of the premium due to him from the funds that he must pay to the supplier for the shipped goods, which does not contradict the law and terminates the obligations of the parties in the relevant part (Resolution Arbitration Court of the North Caucasus District dated November 20, 2014 in case No. A32-27972/2013).
The supply agreement may provide for a security (guarantee, insurance) payment, which is formed from the amount paid by the supplier or from funds payable by the buyer to the supplier for the purchased goods, used as a guarantee of proper fulfillment by the supplier of all its obligations to the buyer (Resolution of the Federal Antimonopoly Service of the Moscow District dated 03.12 .2009 N KG-A40/12506-09).
The latter has the right to make deductions from the amount of the security payment of any amounts due to him - from the refundable fee for the returned goods to fines that are established for a variety of violations (delivery time, receipt of goods, failure to provide accompanying and other documentation, etc.). Even if the buyer withholds fines and other payments from the amount of the security deposit, the supplier is not deprived of the opportunity to raise the issue of their return in the future (clause 5 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated December 22, 2011 N 81).
The buyer also has the right to withhold the amount of the premium from the security payment with the supplier’s obligation to subsequently replenish the spent security payment and with the payment of a penalty for violation of such an obligation, provided that this is expressly stated in the supply agreement (Resolution of the Moscow District Court of April 21, 2015 in case No. A40- 124936/14).
If the supply agreement provides for the buyer’s right to return a certain product (for example, low-quality or unsold), then the parties must agree on the procedure for calculating premiums: it can be calculated on the cost of the goods that were actually purchased and remained with the buyer (Resolution of the Federal Antimonopoly Service of the Moscow District dated 11.03. 2012 in case No. A40-54313/11-136-294), or regardless of the facts of the return for the full cost of the originally purchased goods.
If the buyer abuses his right to receive a bonus in excessively frequent cases of returning goods, the supplier may refuse to pay it on the basis of Art. 10 Civil Code of the Russian Federation. An overpaid premium may be recovered by the supplier from the buyer (Resolution of the Federal Antimonopoly Service of the Ural District dated March 12, 2014 N F09-475/14).
On the issue of excluding bonuses from the income tax base, one should be guided by paragraphs. 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation, by virtue of which the composition of non-operating expenses not related to production and sales includes reasonable costs for carrying out activities not directly related to production and (or) sales. Such expenses include, in particular, expenses in the form of a premium (discount) paid (provided) by the seller (in this case, the supplier) to the buyer as a result of fulfilling certain terms of the contract, in particular the volume of purchases.
For the purchasing organization, the amount of the bonus provided for fulfilling the terms of the contract in terms of sales volume received from the supplier is recognized as non-operating income. Based on Art. 271 of the Tax Code of the Russian Federation, using the accrual method, income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights (Letter of the Federal Tax Service of Russia for Moscow dated 03/05/2010 N 16-15/023302@).
Since the payment of premiums by the supplier to the buyer does not result in the sale of goods (work, services), this business transaction itself is not included in the VAT base. Since the funds received by the taxpayer are not related to payment for goods (work, services) sold, they are not subject to VAT. Consequently, premiums received by the buyer of goods from the seller and not related to the provision of services by the buyer are not subject to VAT (Letter of the Federal Tax Service of Russia for Moscow dated 04/06/2010 N 16-15/035737).
However, the parties to the supply contract must take into account the procedure for calculating VAT in the case when the total price of the contract changes, since in this situation we are talking about providing a discount on the price of the goods, which entails the need to recalculate tax obligations.
With regard to food products, such a question does not arise, since in accordance with paragraph 4 of Art. 9 of the Federal Law of December 28, 2009 N 381-FZ “On the fundamentals of state regulation of trading activities in the Russian Federation”, an agreement between the parties to a contract for the supply of food products may provide for the inclusion in its price of remuneration paid to an economic entity engaged in trading activities in connection with its purchase from an economic entity supplying food products, a certain amount of food products.

The amount of remuneration is agreed upon by the parties to the contract, is to be included in its price and should not be taken into account when determining the price of food products. The amount of remuneration cannot exceed 10% of the price of purchased food products.
Thus, regardless of the terms of the contract, if the seller of food products transfers a bonus (reward) to the buyer for achieving a certain volume of purchases of these goods, the specified bonuses (rewards) do not change the cost of previously supplied food products. Accordingly, there are no grounds for adjusting the seller’s VAT base and restoring tax deductions for the buyer.
As for non-food products, it must be borne in mind that the procedure for applying the provisions of Chapter. 21 of the Tax Code of the Russian Federation in relation to premiums (remunerations) paid by the seller of goods to their buyer for achieving the volume of purchases of goods specified in the contract, is explained in Letter of the Ministry of Finance of Russia dated 09/03/2012 N 03-07-15/120. If the seller of non-food products transfers any premium to their buyer, based on the terms of the contract, it can either change the cost of previously delivered goods (i.e., by its legal nature, be a discount on the price of the product), or not change it.
Premiums (along with discounts) are a form of trade discounts applied to the cost of goods that affect the VAT base. As a result of the payment of bonuses by suppliers based on the results of shipments of goods for the period determined in supply contracts and annual agreements, the cost of goods decreases, which entails suppliers adjusting the VAT base for sales of goods. In this regard, the amount of VAT deductions previously declared by the buyer is also subject to proportional reduction in the corresponding tax periods (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 N 11637/11).
At the same time, when tax disputes are considered in courts under similar circumstances, contradictory law enforcement practice develops.
Thus, the Supreme Court of the Russian Federation supports the conclusions of lower courts on the need to adjust previously declared VAT deductions by restoring the tax during the period when the buyer receives premiums (bonuses) for achieving the volume of purchases of goods (Definitions dated December 10, 2014 N 310-KG14-4621, dated November 10, 2014 N 304-KG14-3222, dated November 14, 2014 N 304-KG14-3204). At the same time, the Supreme Court of the Russian Federation came to the conclusion that there are no grounds to adjust the amount of VAT deductions previously declared by the buyer when receiving bonuses for achieving a certain volume of purchases of goods (Definitions dated 10.10.2014 N 306-KG14-1504, dated 17.02.2015 N 304- KG14-3095, dated 03/05/2015 N 302-KG15-1523).
The Supreme Court of the Russian Federation in these Determinations notes that the lack of action on the part of the seller to adjust the VAT base in connection with the payment of a premium (providing a discount) indicates the legality of the buyer’s application for VAT deductions without taking into account the premiums (discounts) provided. At the same time, in the Ruling of the Supreme Court of the Russian Federation dated March 5, 2015 N 302-KG15-1523, reference is made to the provisions of clause 2.1 of Art. 154 of the Tax Code of the Russian Federation, which entered into force on July 1, 2013.
Taking into account the above, in order to reduce the number of tax and legal disputes, the Federal Tax Service of Russia drew the attention of taxpayers to the fact that when the buyer receives premiums (bonuses) from sellers for the purchase of a certain volume of goods in the period before 07/01/2013, when, under the terms of the contract, the cost of goods shipped amounted to the premium (bonus) paid (provided) does not change, or in the absence of such conditions in the contract, the buyer does not have the obligation to adjust deductions and the seller does not have the right to adjust the VAT base and the tax amount.
If in these cases, taxpayers, when paying premiums (bonuses), independently clarified their tax obligations (i.e., the seller adjusted the VAT base and the tax amount, and the buyer correspondingly reduced previously declared deductions by the same tax amount), then taxpayers have the right not to make recalculations with the budget (Letter of the Federal Tax Service of Russia dated 06/09/2015 N GD-4-3/9996@).

"They do not want to work. I am everything to them, and they stab me in the back,” are the classic words of the company owner.

And we in marketing consulting have long realized that it is impossible to achieve high results by working only with clients.

In this article we will talk in detail about the motivation of sales managers.

I'm not him. They are not us

The owner always compares the manager to himself. This is the very first and biggest mistake when creating motivation for staff.

And before we move on to ready-made solutions, I want to expand on this issue more fully.

After all, it is the foundation of a positive result. Not everyone needs money. Dot. In our article we raised this issue.

But the owners can't wrap their heads around this idea. You believe that there is only one meaning to work - money. This is the big difference between an owner and a manager.

An entrepreneur and an employee are different people. And this concerns not only money. Values, ideas, plans - all this is also different.

Employees also differ from each other. They are all at work for different reasons. And again, the issue is not only about money.

Long-term motivation

For you, this means that the usual approach “Salary +%”, in a classical implementation, will not work so effectively in relation to a complex implementation.

Therefore, even though in this article we will measure everything in money, you should also understand that the usual free cookies in the office for employees also affect the motivation of sales managers. It's subtle, but it's important.

Cookies!

This type of motivation is called “long-term motivation.” It also includes such elements as formal employment, insurance, social assistance, workplace and other obvious elements of work.

It is not necessary that all this be at its best; at a minimum, it should be within the normal/comfortable range.

Non-material motivation

To long-term motivation, for the sake of completeness, we need to add “non-material motivation,” also known as “short-term motivation.”

This brings us back to the topic of the importance and primacy of money. In addition to the amount on a bank card, people want to receive respect, status, power, leisure and other privileges for their efforts.

So, as you read further examples of incentive schemes, periodically think about how you can replace money with intangible bonuses.

Such bonuses include: an extra day off, the softest chair in the office, or a trip to a restaurant with the family. You will find more such examples in the article.

Sales plan

Like the average person, there are topics that make me nervous. One of these topics is the sales plan, or rather the phrase - “It is impossible for us to set a sales plan. Everything with us is very specific.” Stop! You should see my face now...

So stop! How is this impossible?!

A sales plan can and should be set in all businesses. Firstly, you, as the owner, must understand where you are going.

And if you don’t understand where you’re going, then your employees especially don’t know it. Secondly, without a sales plan you will NEVER create a normal motivational scheme.

We created brilliant motivational schemes, but without a sales plan they collapsed like ships on rocks and glaciers.

Therefore, if you do not have a plan and you are not going to set one, then you can close this article. Since even the chips that you take from here will not correct the situation, and we will be to blame for giving you such a bad scheme.

We divide and saw

Let’s finish with general words and move on to the motivational scheme of sales managers.

It is like the human body: not simple and consists of several parts. Each part performs its own function, without which it is impossible to achieve the desired result.

Below I will tell you the motivation of each employee individually. You can find out how to motivate them in a group/department in our article.

Fixed part

I personally tried several times in my company to introduce work for a percentage only.

All these thoughts appeared against the backdrop of other businesses that had already implemented this and boasted about the results. But my personal opinion is that an employee should have a salary. This is important for you and for him.

Let's be honest. Not everything depends on your active sales manager. Your pricing, your product, your marketing, your management and much more depends on you.

The manager influences this, but cannot radically change the situation. This means that demanding work from him for % is unreasonable.

Therefore, we must make a fixed part that a person will definitely receive, even if he doesn’t sell anything.

This is his guarantee that even if he does everything as you say, he will receive the money.

Otherwise, if everyone is for himself, he will do what he considers right and profitable for him. The result is a lack of control and chaos in the company.

Remuneration should be based on the market average. A salary that is too high will attract lazy people and will not give them the opportunity to open up. A salary that is too low will repel the candidate and will show (at first glance) that you are a very smart company.

Important. When looking for a job, managers, after studying the final salary, go to study your salary. Not a percentage, not a motivation system, not bonuses, but a salary. Keep this in mind when hiring employees.

Floating part

The most interesting part of the salary. After all, if we pay the fixed part for performing basic duties, then we pay the floating part for the result obtained. What a pleasant word - the result... It’s just a balm for the soul. But let's get back to business.

The floating part is called for a reason. It's not just a percentage, as many people think.

It consists of different points, each of which has its own counting scheme. Ideally, use all the ingredients, but separate the flies from the cutlets so that the employee understands what he is responsible for.

KPI (key performance indicators)

In companies where salaries are too high (according to the market), we take part of the money for KPIs. These are indicators that for a business are intermediate between a manager and money.

That is, it is not the money itself, but the actions that lead to this money.

In a wholesale company targeting inbound calls, this is the conversion from lead to purchase.

In an active service industry sales team, this could be the number of outgoing calls. Everything is individual. But here is a list of typical and most popular criteria:

Conversion from lead to client;
Number of outgoing calls to new clients;
Number of meetings with new clients;
Number of calls to old clients;
Amount of accounts receivable;
Number of sent.

All these points can be measured. This is a key factor when setting KPIs. Everything that is not measured goes into the “Bonuses” section, but we will talk about it later.

Now about the performance indicators for which you must allocate a specific amount.

As a rule, there should be no more than 5 such indicators (preferably 3), and they are set for every day or week.

That is, it becomes a kind of indicator of the employee’s effectiveness over this period.

You can pay according to the principle of did/didn’t (received/didn’t receive money), or you can pay in direct proportion to how much you did.

Case from practice. In working with the auto center, we set the KPI to . The call center called customers and asked how satisfied they were with the employee’s work. The more positive reviews he received, the more he earned.

Progressive percentage

For us and sellers, receiving a percentage of sales is the norm. Moreover, most of the money depends on this.

So it was, is and... This approach is correct and is mandatory when working as a salesperson. But it can also be improved, made ideal.

Now we will need your sales plan. Because now we will pay the employee not just a fixed percentage of sales, but it will be progressive.

It will vary depending on what stage of the plan the employee is at.

Let’s imagine a situation where you have a plan of 5 million rubles per employee.

The plan is good, which means it is not so easy to implement it, especially when on average an employee completes it 80%, and then gives up because he considers further actions difficult and, most importantly, not rational in terms of money.

Therefore, we make a knight's move and divide our sales plan into 5% steps. And for each level we set the corresponding income:

up to 70% - 5,000 rub. (2%)
70-75% - 6,000 rub. (2.2%)
75-80% - 7,000 rub. (2.5%)
80-85% - 8,000 rub. (2.8%)
85-90% - 10,000 rub. (3.2%)
90-95% - 14,000 rub. (4%)
95-100% - 18,000 rub. (4.5%)
100+% - 24,000 rub. (6%)

As a result, we get a motivated employee who clearly understands how much he will get if he makes a little more effort.

Thus, we show him that the game is worth the trouble and break through his financial ceiling, because greed takes over (in a good way).

Note. Following the example above, you can pay an employee a percentage of sales, or you can pay a fixed amount from month to month to remove spikes and settle the average monthly amount.

Fixed percentage

Now we are not talking about a standard percentage for general sales, but about rewards for the sale of “special” goods.

Each company has different “special” products. Therefore, you need to select them yourself. But so that you can better understand what I'm talking about, here is a list of the most popular:

Discounted goods;
Products of a certain brand;
Upsell products;
Promotional goods.

You define product groups and tell your employees that they will receive an increased percentage of these sales.

We do this in order to focus the attention of employees on something specific. As a rule, a product with a fixed percentage changes once a month or season, as the company's priorities also change.

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Bonuses

In addition to direct actions that affect sales, there are many secondary, but no less important. For example, submitting reports.

On the one hand, this is the employee’s responsibility, but in reality it is an additional option, which many employees speak poorly of because they are not used to doing this.

Therefore, we include in bonuses actions that are important to us and that benefit both the business and the employee.

To make it clearer, I will give several typical ones that we most often use in motivation systems for managers at our clients:

Maintaining ;
Accounting for your actions in the program;
Work on ;
Order in the workplace;
Reporting.

You may have other points. You set them based on what is important to the business and to you as a manager.

Each bonus is paid separately. Usually an employee loses it when he breaks the rules 2-3 times. If you are a fan of hardcore, you can deprive the bonus right away.

Interesting. The nice thing about bonuses is that they are not perceived as a penalty, but as an opportunity to earn more money. If it is lost, the employee blames only himself, since he himself missed the opportunity.

Super bonus

In order for the result to not stop after completing 100 percent of the plan, you need to stimulate the manager to continue working hard.

For this we use a super bonus. The payment scheme can be implemented as follows:

We pay the employee an additional 1,000 rubles for each +5% in the plan.
Upon reaching 110-130% and 130-150%, his percentage of profit increases

In this case, the employee will be motivated to move even every 5 percent and will want to go through the percentage step (110-130 and 130-150) as soon as possible, because there is super-speed.

Just don’t be greedy, super-speed means a very high percentage. To make it easier to screw him over, think about how much money a person will bring you if he exceeds the plan, and then the value of his action instantly increases.

Such a super-bonus, like a floating percentage, helps individuals prove themselves.

And against their background, others also begin to try better, because they do not want to be the worst in the team. What do they do with the worst ones? Right! They are fired.

By the way, you can set a rule that the worst employee in six months will be fired. Not a bad stimulation for those lagging behind, I tell you.

Reduction in bonuses

I'm not a fan of fines. I'm sure you don't like them either. It's like taking a gift from a birthday boy. Nasty feelings.

But sometimes you can’t go anywhere without them. Therefore, so that your managers understand that they will receive a fine for committing this crime, you need to make a bonus deduction sheet.

This does not directly relate to the motivation scheme for managers, but as long as employees do not know that in addition to the carrot there is also a stick, they will neglect some actions that are very important to you.

We combine motivation and penalties - we get a crazy cocktail of top managers focused on results.

Each owner draws up his own list of bonuses, usually it fits on an A4 sheet, although initially everyone says that he will now write War and Peace.

There are not many really important points. Here are the typical solutions:

A deal was not created in CRM when selling;
The report was not submitted at the end of the working day;
No compliance with corporate dress code;
A mess in the workplace;
Naming a phrase from the stop list of words;
Being late for work;
The reason for the delay in completing the task before the end of the deadline is not written;
The assigned task from management was not completed on time.

As usual, you will have your own list. Each point will have its own fine amount. If there are overlapping points with “Bonuses,” then if the bonus is lost, the employee will still be fined.

Otherwise, we have seen cases where an employee significantly lost a bonus and continued to do nothing.

Briefly about the main thing

In order for the management motivation system to work, it is necessary to take a comprehensive approach.

The formula for success is as follows: use all the points from our approach (adapted to suit yourself) + long-term motivation + non-material motivation.

We take from this only the most important things so that the manager does not get confused in the scheme.

Any scheme requires verification and adaptation to your area. I don't like to say it, but every business is specific and has its own characteristics.

In general, creating a motivational scheme is not difficult when you have our example of calculating the motivation of a sales manager.

It's difficult to make it work. Therefore, be patient and prepare for the fact that employees need to instill the habit of counting their earnings.

This issue is resolved through salary boards/tables (online and offline).

P.S. We know how difficult it is to create motivation for sales managers for the first time, so if you have questions, ask them in the comments, we will help with advice for free.

Traps of the traditional scheme

We take into account performance indicators

7 Steps: How to Develop a Goal Matrix

Everything may be different for you

Explain!

Accounting for bonuses to buyers for fulfilling the terms of the contract

What is a cash bonus?

Accounting for bonuses from the seller

Accounting Features

Features of tax accounting

Buyer's bonus - seller's expenses

The wholesaler provided a bonus to the buyer

Accounting for discounts from the seller

The first option is an immediate discount

The second option is an after-the-fact discount.

Buyer bonus for volume of purchases

Nuances of the agreement

Value added tax

Accounting for buyer bonuses

Income tax

Accounting for bonuses

Bonuses and awards. Tax risks

Types of awards

Cash bonuses

What should the supplier do?

Features of payment of bonuses for volume of purchases

Should I reduce the amount of debt?

Tax consequences for the buyer

Bonus product

Tax consequences for the seller

Tax consequences for the buyer

What is a cash bonus?

Accounting Features

Features of tax accounting

I'm not him. They are not us

Long-term motivation

Non-material motivation

Sales plan

We divide and saw

Fixed part

Floating part

KPI (key performance indicators)

Progressive percentage

Fixed percentage

Bonuses

Super bonus

Reduction in bonuses

Briefly about the main thing