Form T11 sample. Order on employee incentives. Who prepares the form




Please tell me whether we can use orders developed by the enterprise without specifying amounts to pay bonuses or whether the unified order form T-11 is required to be used

Answer

Answer to the question:

No, the amount is indicated in the order (percent )bonus is mandatory regardless of the use of a unified or independently developed form of bonus order.

In connection with the entry into force from 01/01/2013 Federal Law dated 06.12.2011 No. 402-FZ “On Accounting”, the obligation to use unified forms of primary accounting documents remains only for public sector organizations; other organizations will have the right to independently develop their forms.

Therefore, if the employer wishes to continue to use the unified forms, they can be used as samples and, if necessary, adjusted. The resulting forms should be mandatory approve in the accounting policy. In this case, the form will have a mark indicating its approval by the employer’s order.

If the employer wants to refuse to maintain any unified form, this is also his right. However, according to Art. 8 and 9 Federal Law No. 402-FZ dated December 6, 2011 “On Accounting”, a simple mechanical refusal to use certain forms of documents is unacceptable. In this case, the organization must develop its own accounting policies. Develop forms of documents used for one or another accounting, including for accounting of labor and its payment. New accounting forms are approved by the head of the organization on the recommendation of the chief accountant. From the moment the new forms are approved, an organization not belonging to the public sector of the economy may not use standard forms, but use their own.

Thus, if your organization does not belong to the public sector of the economy, then you have the right to either approve a new form of the incentive order, or make changes to the unified form by removing the necessary columns, securing this procedure with a separate order, or formalize it as an appendix to the accounting policy.

Moreover, even a independently developed order form must comply with the requirements of Art. 9 of Federal Law No. 402-FZ dated December 6, 2011, according to which such a document must reflect not only the fact of payment of the premium, but also the cost indicators of the operation (in your case, the amount of the premium)

We also note that, as a rule, the basis for accrual wages are orders for the payment of bonuses. Therefore, if you remove the column indicating the amount of the premium from this form, then in the event of a controversial situation, it will be extremely difficult to determine the amount of the premium.

If you want to exclude the amount of the bonus so that, when reading the order, other employees do not gain access to the personal data of other employees, then you can provide for the employees to familiarize themselves not with the full text of the order, but with an extract from it relating only to this employee.

Details in the System materials:

  1. Answer:How to arrange employee incentives

Types of incentives

The employer has the right to reward employees who conscientiously perform their job duties (). He determines the form of encouragement independently. The employer can:

  • express gratitude to the employee;
  • pay the employee a bonus;
  • reward the employee with a valuable gift or certificate of honor;
  • nominate an employee for the title of best in the profession.

These types of incentives are listed in Article 191 of the Labor Code of the Russian Federation.

In the local documents of the organization (Regulations on moral and material incentives, etc.) or in the collective agreement, other types of incentives can be established. For example, an additional day off, a free trip to a resort, a gym membership, a cash allowance for vacation, a letter of gratitude to the employee’s family, etc. For special labor services to society and the state, employees may be nominated for state awards. This is stated in Article 191 of the Labor Code of the Russian Federation.

Documentation of employee incentives

Labor Code The Russian Federation does not provide for a procedure for registering employee incentives. Therefore, you need to install it yourself in the organization’s local documents. As a rule, the promotion procedure consists of several stages.

First, the employee’s immediate supervisor prepares. The presentation provides an assessment of labor and professional activity employee, characteristics of his personal and business qualities, and also the rationale for the feasibility of the award.

Based on the submission, the head of the organization issues an order to reward the employee according to the unified (), approved, or according to. If the incentive is not related to the payment of funds to the employee (bonus), then the following requisite can be excluded from the unified order form: “in the amount of ____ rubles. ____ kop.” (instructions approved).

After the order is issued, make an entry:

  • to the employee (in Section VII “Awards (incentives), honorary titles”, if the organization uses a unified form).

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  • Order on bonus payments to employees(form T-11 and T-11a) - an administrative document from the management of the organization on awarding a bonus to an employee of the organization. In progress work activity An employee may be rewarded by management for any special merits; as a bonus, he may be given a certificate, gratitude, monetary or material reward. The employee's remuneration is formalized by drawing up an order on bonuses for employees. The order can be drawn up in free form on the company’s letterhead, or you can use the convenient unified form T-11 and T-11a. The first form is intended to reward one employee, the second - for a group of employees. Let's look at how to correctly draw up an order for bonuses using the T-11 form as an example.

    Order on bonuses for an employee, form T-11, sample filling

    Before personnel service draws up an order, the head of the department in which the employee works must formalize a proposal for incentives, on the basis of which the order will be issued. This submission is indicated in the text of the order as the basis for its preparation.

    An order is an administrative document, it is drawn up on behalf of the management of the enterprise.

    The text of the order must indicate the basic information of the employee: position, department, full name. After this, the achievements and merits of the employee for which he is nominated for encouragement are reflected.

    The last point is to indicate the type of bonus (incentive). This may be a cash bonus, in which case it is indicated in words in the order. If this is some kind of material thing, a gift, then its name is also indicated in the order. In addition, the employee may be awarded a certificate and expressed gratitude.

    Memorandum on bonuses - basis for remuneration

    The basis for awarding an employee a bonus may be a memorandum to management about the employee’s labor success. The figure below shows an example of filling out a memo from the production director addressed to the general director.

    Order on employee bonuses. Filling example

    The figure below shows an example of rewarding an employee with a monetary reward based on an order from management.

    In addition to monetary remuneration, an employee can be encouraged with a valuable gift. The figure below shows this sample order.

    To organize personnel records in a company, beginner HR officers and accountants are perfectly suited to the author’s course by Olga Likina (accountant M.Video management) ⇓

    In addition to paying the basic salary, the employer can reward the employee with additional amounts of money - bonuses or valuable gifts.

    All types of bonuses must be issued using an order, which is the basis for their accrual.

    To process these payments, unified forms are provided: T-11 and T-11a. The first form is intended for bonuses to one employee, and the form with the letter “a” is used if two or more employees of the company are awarded bonuses.

    Is it necessary to use these forms?

    Now the use of unified forms in personnel records management is no longer mandatory, so the employer can use forms T-11 and T-11a at will. He can develop his own form or make changes to the unified ones. The main thing is to approve the new form by order of the organization.

    Also, an order for bonuses can be issued in free form on a general form for orders approved by the organization. Typically, this method of issuing bonuses is used when it is necessary to describe in detail the employee’s achievements for which he receives a bonus or when orders for incentives are posted in publicly accessible places (information corners, honor boards, etc.).

    In these cases, an order issued in free form is better understood when read.

    An example of the text of an incentive order in free form:

    According to the results of the “Best Production Site” competition, held from May 21 to May 30, 2020, the production site of Branch No. 4 took first place.

    I ORDER:

    1. Reward with a cash bonus for achieved results:

    • A.A. Ivanenkov, head of the site - in the amount of 5,000 (five thousand) rubles;
    • N.N. Egorov, site foreman - in the amount of 4000 (four thousand) rubles;
    • V.V. Nikitin, electrician of the site - in the amount of 3000 (three thousand) rubles.

    2. Pay the bonus at your own expense.

    3. The order should be brought to the attention of all employees of the organization.

    Order for financial assistance

    In addition to various monetary bonuses, there is also such a thing as financial assistance.

    For these purposes, there is no separate unified form and therefore forms T-11 and T-11a are very often used to register financial assistance, especially if the organization uses automated programs for conducting personnel records (KAMIN, HR Department PLUS, etc.) , in the standard versions of which only unified forms are included.

    The unified form can be adapted by changing the name. That is, initially the order is called “On the encouragement of employee(s)”, but it needs to be replaced with “On financial assistance”, or “On the payment of financial assistance”.

    You can also use a free order form. But in any case, you need to clearly indicate the type of monetary payment; you should not write statements like: “pay a sum of money in the amount of …”. The type of payment the amount of money issued will depend on:

    1) Personal income tax– the premium is taxed in full. In the case of material assistance, personal income tax does not apply to the amount of 4,000 rubles per year in general cases and up to 50,000 rubles for a one-time payment for the birth of a child.

    Or it is not subject to taxation at all, regardless of the amount, if paid in connection with natural disasters or terrorist acts;

    2) Income tax organizations - financial assistance does not reduce the tax base. A bonus can reduce the tax base only if it is awarded for the labor achievements of employees (fulfilling a plan, achieving certain indicators, making rational proposals, etc.).

    Bonuses paid in connection with anniversaries and holidays do not relate to labor costs that reduce the amount of profit of the organization;

    3) Insurance charges– financial assistance is exempt from payment in cases provided for by law (in the amount of up to 4,000 rubles, at the birth of a child up to 50,000 rubles, compensation payments for damage caused in connection with natural disasters, payments in connection with the death of family members). The premium is subject to insurance contributions in all cases.

    Grounds for issuing an order

    The following documents can serve as the basis for issuing an order for bonuses (material assistance):

    • Employee statement. Most often, it is written for the payment of financial assistance in the event of cases when the employer’s local documents provide for such payments.
    • Service note. Written by the employee’s immediate supervisor with a request to reward him for achieved results, excellent work, etc.;
    • Employer's order to pay bonuses for holidays and anniversaries;
    • Local regulations of the organization, which stipulate the procedure for paying financial assistance and bonuses. Moreover, the employer himself decides what to call this or that payment. For example, some organizations may pay a bonus for an employee’s anniversary (retirement, marriage), and some may pay financial assistance. It depends on the corporate policy of the organization. In cases where bonuses and financial assistance are prescribed by law, their names do not change (material assistance for the birth of a child, in connection with the death of a family member; bonus for work results);
    • Other documents on the basis of which the employer may decide to make payments in favor of the employee.

    After the order is issued, a copy of it is sent to the accounting department for the calculation of the amounts specified in it. There are no specific dates set for the payment of bonuses and financial assistance. They can be issued to the employee immediately after accrual or timed to coincide with a salary or advance payment.

    Instructions for filling out form T-11

    Using form T-11, a bonus is issued for one employee. The procedure for filling it out is as follows:

    Name of company

    It should be included here in full, without abbreviations. It is allowed to enter an abbreviated name (if available) in brackets, as in the constituent documents. This procedure is established by Decree of the State Standard of the Russian Federation dated March 3, 2003 No. 65-Art.

    The above document is valid only until 07/01/2018, and then GOST R 7.0.97-2016 will come into force, but it also contains the same requirement regarding the name, as a document requisite.

    All the above rules fully apply to individual entrepreneurs.

    Next to the name there is a small field reserved for OKPO; the data for filling it out is taken from the list of codes issued by statistical authorities when registering a company. But leaving this field empty will not be a serious mistake.

    The employee's last name, first name and patronymic are entered in full, in the genitive case.

    Personnel Number

    Structural subdivision

    If he is not present in the organization, this line is not filled in.

    Promotion motive

    In this line, you can describe in detail the reason for awarding an employee a bonus if the organization does not use free-form order forms or the order is issued using a specialized program.

    Type of promotion

    This line explains in what form the encouragement (material assistance) will be provided: cash, a valuable gift, or simply a declaration of gratitude or presentation of a certificate of honor.

    Then the document that served as the basis for issuing the order is indicated (employee statement, memo, manager’s order, etc.)

    The signature of the manager, as well as the signature of the employee, indicates that he has read the order.

    Instructions for filling out form T-11a

    Form T-11a is intended for processing payments to several employees at once. The main details of the order are drawn up in the same way as in the previous form.

    Also, similarly to the T-11 form, the following lines are filled in: “Motive of encouragement” and “Type of incentive”, after which subsequent information is entered in the form of a table. This means that the motive and type of incentive must be the same for all employees listed in the order. That is, even if the same employee simultaneously receives a bonus and financial assistance, it will be necessary to issue two different orders for him.

    Filling out the tabular part of the order:

    1. Last name, first name and patronymic of the employee - entered in full;
    2. Personnel number – if available;
    3. Structural unit - if available;
    4. Position – in full, without abbreviations;
    5. Amount – the amount that will be paid to the employee. This form does not provide for duplication in words. If an employee is not encouraged in cash, then the form of encouragement is indicated (gratitude, certificate of honor, valuable gift);
    6. The employees' signature confirms that they have read the order.
    7. Grounds for issuing the order (deadline after the table). There may be several reasons, the main thing is that the motive and type of encouragement coincide. Or, conversely, one document can serve as the basis for issuing several orders. For example, there is one memo that contains information that the employee needs to be rewarded with a certificate of honor and a cash bonus. In this case, two orders will be issued, but the basis for them will be the same - the above memo.
    8. Signature of the head of the organization.

    Duration and place of storage of bonus orders

    The original order is stored in the personnel order book. A copy is in the accounting department, where it is either filed in a separate file where all copies of orders are stored, or attached to the documents on awarding bonuses.

    Orders for bonuses to employees and the provision of financial assistance to them must be kept in the organization for 5 years and then must be destroyed. But in practice, it is better to destroy such documents after a tax audit has been completed.

    Since during its course various questions may arise about the taxation of amounts accrued on the basis of these orders, and it will be necessary to confirm the wording, on which, as mentioned above, depends how these amounts will be reflected in the tax accounting of the organization.

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    The head of the organization issues an order for incentives (bonuses or awards). This order is issued in the personnel department using the unified form No. T-11 or T-11a (for a group of employees). The order serves to document the fact of rewarding employees. Information from the order is entered into the employee’s personal card.

    The unified form No. T-11 was approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

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    How to fill out an incentive order correctly

    An employer can reward its employees for the impeccable performance of their duties, conscientious work, and more. Encouragement can be expressed in the form of gratitude, a cash bonus, a certificate of honor or a valuable gift, as well as in the form of a nomination for the title of the best in their profession.


    In order to give an employee a bonus, the head of the enterprise issues a special order to reward the employee. The basis for it is usually a petition from the head of one or another division of the company, but it can also be other documents confirming the merits of the recipient (for example, confirming his work experience at the enterprise). As for the order itself, here you don’t have to invent or invent anything. The document is not only unified, but also approved by the State Statistics Committee.

    You will need a standard T-11 form. You need to enter the name of the company in it as it is written in your constituent documents. If you - individual entrepreneur, enter your OKPO code in the employee incentive order. The document number and date of the order are entered in accordance with current data.
    In the order to reward an employee, you must also enter the personnel number of the employee whom you want to reward, his full last name, first name and patronymic, the name of the department (structural unit) where he works, and the name of the position (according to the staffing table).

    The incentive motive is written with a small letter. These could be, for example, “high achievements in work”, “conscientious performance job responsibilities" and so on.
    In the “grounds for promotion” field, enter the name of the basis document (for example, a petition from the head of a department).

    Now all that remains is to sign the document. The first person to do this is the head of the organization, its first person - he enters the name of his position (for example, CEO, chairman of the board of directors or president), last name and initials and signs. After this, the order is certified by the company’s seal.
    After reading the incentive order, the employee also puts his signature on it and indicates the date of signing.


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