Many times the answer to this type of question is going to depend a great deal on deployment approach. Where it makes the most sense to place your logic depends on what you'll need to be able to get access to when making changes.
In the case of web applications that aren't compiled, it can be easier to deal with changes to a page or file than it is to work with queries (depending on query complexity, programming backgrounds / expertise, etc). In these kinds of situations, logic in the scripting language is typically ok and make make it easier to revise later.
In the case of desktop applications that require more effort to modify, placing this kind of logic in the database where it can be adjusted without requiring a recompilation of the application may benefit you. If there was a decision made that people used to qualify for bonuses at 20k, but now must make 25k, it'd be much easier to adjust that on the SQL Server than to recompile your accounting application for all of your users, for example.
