What bonuses are paid to the main production workers. Terms of payment of bonuses under the new salary law: what has changed

A specific feature of the organization of wages in Russia in the non-budgetary sector of the economy is the variety of types of bonuses used by employers. Bonuses make up a significant share of the employee's wages. Meanwhile, the world practice of organizing wages in countries with a market economy does not know such a variety of bonuses and their significant impact on the amount of workers' earnings.

The widespread use of bonuses in the Russian Federation can be explained by two most important circumstances: the instability of the conditions for the economic activity of enterprises and the still low organization of production and labor.

The whole variety of types of bonuses can be classified into two groups. The first is a system that links the basic pay with the level of performance and overfulfillment of indicators that go beyond the basic labor norm of an employee. These include various awards for ongoing performance. Their distinguishing feature is that they, as a rule, have clear quantitative characteristics that allow you to control the level of wages accrued both to the employee himself and to his immediate supervisor.

The second group is systems that link the basic salary of an employee or group of employees with any specific achievements that are not systematic, or with any general collective results of work over a certain, fairly long calendar period (six months, a year). These are various one-time bonuses and remunerations, and today they are paid at some enterprises: for the performance of especially important production tasks, for winning a production competition, based on the results of the enterprise's activities for a year (half year, quarter), etc. Such one-time bonuses and remunerations are often called bonuses. This issue will focus on the first type of awards.

Terms of the award

When developing a bonus system, it is necessary to provide for the following parameters: indicators and conditions for bonuses, the size of bonuses, the circle of bonus workers, the frequency of bonuses.

In order to ensure the stimulating effect of the bonus system on the material interest of the employee, certain requirements must be observed when building it. Bonus indicators should correspond to the tasks of production in a particular unit, at an enterprise, and, in addition, should really depend on the labor efforts of a given team or a given employee.

For example, when including in the bonus system an indicator of the fulfillment of the plan for the shipment of products, it should be taken into account that the heads of the enterprise and the producing shops, as well as individual plant management services, are primarily responsible for its implementation. Therefore, it is more expedient to provide for this indicator in the bonuses of these particular employees. at the same time, in order to direct workers, specialists and employees of the shops to fulfill their obligations for shipment, it is better to use for them such indicators as the release of products in the nomenclature, the rhythm of production, and the fulfillment of the schedule for delivering products to the warehouse. These indicators depend on the quality of labor of these categories of workers and at the same time ensure the fulfillment of the supply of products throughout the enterprise.

The established indicators and bonus conditions should not contradict each other, since the improvement of some indicators (conditions) should not entail the deterioration of others.

So, if you need to simultaneously stimulate the growth of labor productivity and improve the quality of products, then you can remove the contradiction here by specifying the appropriate conditions for bonuses: for example, a bonus for meeting production standards is paid only on condition of high-quality performance of work, and a bonus for delivering products from the first presentation - with condition of fulfillment of the production task in physical units.

In order to ensure the interest of employees in achieving high labor results, it is possible to set a bonus indicator according to the actually achieved average level of this indicator in a given production or above this average level, based on the production capacity of equipment, regulatory parameters, etc.

Taking into account the specific tasks of production, indicators (conditions) of bonuses can be aimed either at maintaining the already achieved (extremely high or acceptable) level - the fulfillment of a production task, ensuring a standard level of quality, etc., or at further improving the initial indicator (conditions) of bonuses - this is an overfulfillment of the task, an increase in the level compared to the base, growth (increase) compared to the previous period.

For example, the bonus indicator “implementation of the output schedule” is aimed at 100% fulfillment of the output target, but no more, since its overfulfillment contradicts the meaning of this indicator.

At the same time, the indicator of product quality, depending on the actual state and the available reserves for its improvement, can be aimed not only at fulfilling, but also at overfulfilling quality targets, at improving the level of product quality compared to the previous year, period.

The amount and frequency of the bonus

Indicators of growth in labor productivity, reduction in production costs, growth in profits, and savings in material resources also aim at further improvement of these performance results in comparison with the norm, plan, and previous period. According to the direction of the bonus indicator, the bonus standard (the size of the bonus) should also be established.

Expert opinion

A.V. Selyutina, Ph.D. economy Sci., Deputy General Director of LLC "BIT: Center for Business Development"

Establishing the size of the bonus in the form of an absolute amount or as a percentage of the achievement of a certain indicator is used in the bonus system, in which not only the achievement of high performance indicators by the employee is stimulated, but, if necessary, a comprehensive assessment of his contribution to the achievement of the organization's goals is possible.

A bonus based on the results of a comprehensive assessment is called a bonus (although in practice all one-time payments in favor of employees are often called bonuses). At the same time, a bonus, as a rule, means a certain amount of money that an employee receives upon successful completion of a project. As a rule, projects are long-term in nature, and there is some difference between the income received by the organization from the customer of its services or works, and the amount of expenses that it incurred in the course of the project. Establishing bonuses for employees involved in the implementation of the project, as a percentage of the mentioned difference, stimulates them to maximize it, which meets not only the desires of the employees themselves, but also corresponds to the goals of the employer. The main problem facing the employer in this case is to recognize the need for a clear organization of accounting for all costs related to the project. When performing work within the framework of the project, employees receive remuneration in accordance with tariff rates, official salaries, all compensatory payments, and upon completion of the project - a bonus. A simple arithmetic operation for calculating the costs of the organization for the implementation of work on the project, namely the cost of remuneration of employees, shows that the less time (for example, months) will be spent on the project, the more money will be distributed among the workers employed in the project.

So, for the implementation of the plan by 100%, for the release of products in a given assortment, for the absence of defects and complaints, for the performance of work and services by the deadline, you can set a stable bonus amount (for example, 15% to piecework earnings, 40% to official salary and etc.).

For exceeding the plan, increasing labor productivity, improving the quality of products, works and services, reducing costs, saving material resources, and increasing profits, bonuses are set for each percentage (point) of improvement in the indicator compared to the standard (planned) level or the level achieved in the previous period.

An important point in setting the size of bonuses is the assessment of the tension of the bonus indicator, which allows you to differentiate the size of bonuses by departments and jobs, providing a higher remuneration for work with high tension.

The intensity of the bonus indicator is determined by comparing the established level of this indicator with the value of the previous period, with the average level achieved, and also based on the level of use of production capacities, labor and material resources.

For example, an assessment of the intensity of planned targets for workshops and sections can be determined on the basis of the production capacity utilization factor, equipment load factor, based on the achieved levels of product quality, cost, labor intensity, labor productivity.

As a rule, differences in the intensity of indicators are taken into account in the amount of bonuses. The frequency of bonuses (according to the results for the month, quarter, etc.) should be established depending on the characteristics of the organization of production and labor, the nature of bonus indicators, and the availability of appropriate accounting and operational accounting.

With the current bonuses for the main results of activity, for workers, as a rule, a monthly frequency is established, for managers, specialists and employees - quarterly, since their remuneration indicators, as a rule, can be determined on the basis of quarterly reporting.

However, in the shops for such workers, the monthly frequency of bonuses can also be established based on the primary operational shop reporting. At the same time, longer periods of activity are also possible, according to the results of which a bonus is charged for the main results: with a long production cycle, seasonal work, the use of piecework wages, when a specific deadline for the completion of work is stipulated, etc.

Circle of encouraged workers. Bonuses for the brigade and individual workers

When developing provisions on bonuses to employees for the main results of economic activity, one should take into account some differences in the organization of incentives for workers, on the one hand, and specialists, employees and managers, on the other. Bonuses for workers for the main results of economic activity can be both individual and collective.

It is advisable to use individual bonuses (directly for individual employees) when the conditions for organizing production predetermine the work of each independently of others when performing types of work that require special skills, the ability to work on special equipment, if there is an account of individual labor results, etc. In this case, individual indicators and conditions of bonuses are established directly by profession or type of work, and the bonus is added to the basic salary of each individual worker.

Collective bonuses can be used both for collective and for individual organization of labor and its payment. Its goal is to create an interest among workers in the overall final results of the work of the brigade, section, shop. The bonus is calculated according to the collective indicators of bonuses on the basic salary of the brigade as a whole or an individual worker.

The collective bonus accrued for the team as a whole is distributed among employees, taking into account the personal labor contribution of each, based on the basic salary, hours worked and labor participation rate (KTU), or in shares based on a score. Collective bonuses can be supplemented by individual ones.

For example, a bonus can be paid for a decrease in the rejection rate for the whole department and at the same time for a decrease in the individual rejection rate for a given workplace.

The indicators and conditions for bonuses to workers, their initial levels are determined in accordance with the performance of the section, shop in which they work, and taking into account the degree of influence of workers' labor on changing these indicators. Bonuses for teams of teams and individual workers are recommended to be aimed at improving the results of their activities, and above all in terms of quality indicators.

Such indicators for pieceworkers and time workers of the main production can be:

- when stimulating the reduction of material costs - saving raw materials, materials, fuel and energy resources, tools, spare parts, reducing losses, waste per unit of production compared to the actually achieved period of the previous year, etc.;

- when stimulating the development of new equipment and advanced technology - increasing the load factor of equipment, reducing the cost of its operation, increasing the shift ratio of new types of machines, high-performance modern equipment, reducing the time for mastering advanced technology, etc.

Along with the qualitative indicators of work under certain conditions of production, and mainly with a time-based form of payment, it is advisable to stimulate the growth of production volumes and labor productivity.

As for piecework workers, the piecework form of payment directly stimulates an increase in the quantitative results of labor and, as a rule, does not require additional bonuses for these indicators. When organizing bonuses for time workers for exceeding norms and plans, it is necessary to compare the expediency of such bonuses with the possibility of transferring time workers to a piecework form of wages.

In order to ensure the interest in the growth of production volumes and labor productivity, one should use indicators (or conditions) of bonuses that characterize: the fulfillment of the production plan in a given nomenclature, the achievement of the standard volume of production of products (works), the fulfillment (and overfulfillment) of the established production standards, growth ( increase) in production volumes and output, fulfillment (and overfulfillment) of the daily planned target, the implementation of work with a smaller number compared to the normative one, etc.

When determining the value of volume indicators for brigades and individual workers, one must first of all proceed from the production program of the corresponding section, workshop, as well as reserves for the use of production capacities and plans to reduce the labor intensity of products (works, services).

For workers engaged in servicing the main production, it is advisable to establish bonus indicators that directly characterize the improvement in the quality of their work: ensuring uninterrupted and rhythmic operation of the equipment of the main workshops, increasing the overhaul period of operation and reducing the cost of servicing and repairing equipment; improving equipment utilization; uninterrupted provision of workplaces with tools and equipment, vehicles, energy, fuel, etc.

Workers of technical control services should be rewarded only according to indicators that characterize their efforts to improve the quality of products: the absence of product quality complaints, the absence of defective products for subsequent operations or outside the unit (enterprise); implementation of planned measures to prevent defects, reduce the return of products from subsequent operations, etc.

In the conditions of the brigade organization and wages, the bonus is accrued: for piecework pay - on the piecework earnings of the brigade; in case of time payment - for the earnings of the brigade at tariff rates (monthly salaries) based on the time actually worked. If the team of the brigade works with a smaller number than established by the task, it is recommended to accrue a collective bonus to the pay fund at tariff rates (monthly salaries), based on the normative, and not the actual number.

Due to this, the size of bonuses for workers will be higher, and this, in turn, will ensure an interest in working with a smaller number. When distributing the total bonus amount accrued by the brigade, its team independently determines the bonus for an individual worker in accordance with the personal contribution to the overall results, which is reflected in the labor participation rate.

At the same time, various options for determining the personal contribution according to KTU are used, depending on the accepted procedure for determining the base coefficient and the content of the estimated indicators that increase and decrease it.

It is advisable to post an approximate list of evaluation indicators that can be used to increase or decrease the employee's basic KTU in departments as necessary information.

According to established practice, when accruing a collective bonus, the collective itself is responsible for distributing it. This practically means that the final assessment of the employee's labor contribution is given not by the employer, but by the team. In our opinion, this practice contradicts the essence of the regulation of labor relations between an employee and an employer in the context of the existence of new realities in relation to workers to ownership of the means of production.

It is possible that when employers and employees were equal co-owners of state property, the transfer to the collective of the right to evaluate the labor contribution of its member made sense. However, in the conditions of a variety of forms of ownership, this approach loses its economic basis, the labor collective does not have the right to assume obligations to evaluate its members; one or another member of the team may not wish to be evaluated by his colleagues: after all, he concluded an employment contract not with the team, but with the employer and has the right to count on resolving any issues of payment only with him.

Indicators of bonuses for managers, specialists and employees

In the modern model of the economy, the significance of the plan in the system of bonuses for managers, specialists and employees is changing significantly. Its development and approval become the exclusive right of the employer, it can be adjusted taking into account changes in market conditions. Enterprises freed from directive plans are interested in evaluating the results of their activities primarily by their actual improvement, and not by the degree of implementation of the plan.

In this regard, the main direction in stimulating managers, specialists and employees should be bonuses for actual improvement in performance. It is necessary to ensure the interest of these workers in improving the results of labor, primarily in the area of ​​production in which they work. Therefore, in terms of their bonuses, it is advisable to take into account the direct results of the activities of the relevant production units.

Since, under market relations at an enterprise, the importance of profit as a source of funds for expanding and technical improvement of production, as well as increasing the income of its participants, increases significantly, the collective agreement and the bonus position can provide for an increase or decrease in the amount of bonuses accrued to specialists and employees with an increase or decrease in the amount of profit remaining at the disposal of the enterprise.

Bonus indicators for managers, specialists and employees of the main and auxiliary shops, who, by virtue of their position, are responsible for the results of work directly at their production site, should reflect the results of the activities of these units.

In systems of bonuses for teams of departments of the management apparatus, general plant services, central laboratories and other functional units, as a rule, the same indicators are used that are taken into account in bonuses for executive employees of the enterprise. Sometimes indicators that differ from them are also used, reflecting the results of work in those areas that depend on the activities of a given department or service.

Design and technology departments, long-term development services, capital construction departments, and technical control services should be rewarded solely on the basis of their performance. With new relations, bonus indicators aimed at increasing production volumes, increasing profits, and improving product quality come to the fore.

Usually, in bonus systems for managers, specialists and employees, it is precisely these performance results that are reflected in the main indicators. In order to stimulate the growth of production volumes, as the main indicator of bonuses, it is worth using, first of all, the indicator of growth (increase) in the output of marketable products relative to growth for the same period of the previous year in comparable prices.

Stimulation of profit growth in the conditions of the modern economy is becoming an obligatory direction in the organization of bonuses for managers, specialists and employees of departments. For this purpose, it is recommended to use the fulfillment (overfulfillment) of the profit plan, as well as the growth (growth) of profit relative to last year's growth for the same period, as the main indicator of bonuses for divisions of the administrative apparatus and the main production. In those workshops (sections) where there is no planning and accounting for the profit indicator, the general factory profit indicator can be used as the main or additional bonus condition.

Sometimes, based on the specifics of production, they are limited to bonus indicators aimed at improving its efficiency, which are planned and taken into account in this unit: growth in labor productivity, reduction in production costs, reduction in labor intensity and material intensity of products, savings on individual elements of production costs and specific types of material resources.

In this case, it is recommended to link the payment of bonuses to employees of the relevant departments with the profitability of the entire enterprise, providing it as a condition for bonuses. The requirements for high product quality, its modern technical level can be reflected in the indicator or condition for bonuses to employees of those departments of the administrative apparatus, workshops and sections on which the quality parameters of the products depend. Here, along with indicators reflecting the overall level of product quality, one can also use such indicators as the reduction of customer complaints, losses from defects, the percentage of defects, the return of products for correction, etc.

Unlike the personnel of other departments and services, it is advisable to reward employees of the technical control service solely for work to improve product quality, using the following indicators: reduction (against the base year) of losses from defects identified after acceptance by the technical control service; no increase in losses from marriage; decrease or lack of growth (against the base year) in the volume (share) of products for which complaints are received; reduction in the number of complaints; implementation of the control plan for compliance with standards, specifications, technological processes with the adoption of the necessary measures; implementation of organizational and technical measures to improve product quality and improve technical control.

The size of bonuses for employees of the technical control service is best put in direct proportion to the degree of improvement in bonus indicators: for each percentage (point) of improving the quality of products (works), reducing the number of complaints, reducing the volume of returned products that do not meet specifications and standards. At the same time, they can be differentiated taking into account the duration of the period in which there are no omissions of low-quality products, complaints or returns of low-quality products.

When organizing bonuses for specialists and employees of departments according to collective indicators, it is possible to individually accrue bonuses directly to each of them on his basic salary for the time actually worked. When collectively accruing bonuses to this category of workers, it is advisable to determine their basic salary as the sum of official salaries according to the staff list or according to the standard number of employees of the unit.

The total amount of the bonus is distributed among employees, as a rule, taking into account their payment according to salaries for hours worked and the coefficient of labor participation, as the parameters for evaluating which are used indicators of the volume of work performed for this management function, their tension, quality, level of labor organization, production and creative activity, performing and labor discipline.

The basis for the calculation of bonuses is the data of statistical and accounting reports, and when bonuses are paid to workers, specialists and employees, also the data of operational accounting.

It is best to assess the performance of bonus indicators for executives of the enterprise, managers, specialists and employees of production and functional divisions on an accrual basis from the beginning of the year, if this does not contradict the specifics of the established bonus indicators (conditions).

For workers, on the other hand, it is advisable to evaluate the results of activities on a monthly basis, although, under certain conditions, quarterly or for another period of activity, due to the peculiarities of the organization of production, is also possible. The amounts of bonuses are determined: for workers - as a percentage of wages at tariff rates (piece rates) or in absolute amounts; for managers, specialists and employees - as a percentage of wages based on official salaries or in absolute amounts.

Meanwhile, based on the specifics of specific bonus indicators, they can be set differently: for example, in shares (percentages) of the amount of savings in materials, energy, fuel, etc. technological discipline, non-compliance with standards and specifications, receipt of complaints or return of low-quality products, non-fulfillment of supply contracts and others - collectives and individual employees may lose the right to the bonus in whole or in part. The list of omissions is determined taking into account their dependence on the conscientious attitude of employees to their work.

Yakovlev R.A., cand. economy Sciences, Deputy General Director of the Research Institute of Labor and Social Insurance.

Rewarding employees for what is possible - wording the grounds for bonuses may be different depending on what the bonus is for and how rich the imagination of the leadership is. Consider how the procedure for fixing the wording in the bonus order is regulated and which of them is better to use in certain cases.

Why, according to the Labor Code of the Russian Federation, is a bonus paid to an employee?

The norm of the law that determines what a bonus is is part 1 of article 129 of the Labor Code of the Russian Federation. According to its provisions, a bonus is a payment of an incentive or incentive nature. The name of such a payment may change, but its purpose remains the same.

It is important to remember that the Labor Code of the Russian Federation does not oblige the administration of the organization to pay bonuses to its employees. Grounds for bonuses to employees article 135 of the Labor Code of the Russian Federation refers to the competence of a particular organization, which has the right to determine all this with its internal documents. Despite such a “gap” in labor legislation, the bonus system operates almost everywhere, since the interest of each employee in the results of work is the best guarantee of the overall success of the organization.

In practice, several bonus systems are used. The most common in Russia is general bonuses, when incentive payments are paid to almost all employees in the absence of shortcomings in their work, the amount of the additional payment can be either fixed or dependent on the size of the salary.

A more flexible option is based on a careful assessment of the contribution of each employee to the overall result. With this approach, not all employees can receive a bonus, but only the most successful ones who have brought maximum benefit to the organization. The size of the bonus in this case may even significantly exceed the amount of the salary of the encouraged employee.

The main advantage of the individual bonus system is the encouragement of the specific qualities of the employee, the result that the organization expects from its employees. It is in this that the stimulating nature of this kind of payments is most manifested, since other employees will strive to perform their duties better, having a real example in front of them.

Conditions for awarding an award, examples of wording

Bonus conditions are determined on the basis of the employee incentive scheme that has developed at the enterprise. When applying a general bonus, the main condition is the fulfillment of certain (often averaged) indicators, the completion of work on time, etc. If the work plan is successfully completed, the bonus is assigned by a general order based on the results of the month, quarter or other period. At the same time, a list of employees who have committed any violations that deprive them of bonuses is determined.

The wording of orders for bonuses in such cases is rather monotonous:

Don't know your rights?

• “for the successful completion of the task (plan, assigned duties)”;
• "for the high quality of the work done";
• “for achieving high results in work”, etc.

When using an individually oriented bonus system, the payment of a bonus may not be determined by a time period, but paid for specific successes. Accordingly, the order to award one or a group of employees will contain the exact wording of the achievement:

• "for the successful representation of the interests of the company in negotiations with the client and the conclusion of a particularly advantageous contract";
• "for the performance of a particularly difficult urgent task";
• “for the use of a non-standard (creative) approach to solving the issue”, etc.

What can be given an additional bonus?

For an enterprise working for the future, it is important not only to meet the planned targets on time, but also to encourage employees to grow professionally, improve the company's image, attract more partners for cooperation, and strengthen its position in relation to competitors. Such goals can be achieved in various ways, including by taking into account the individual achievements of employees, to stimulate which the bonus system is aimed.

Successful participation of employees in various exhibitions, competitions, development programs is a huge plus for the company's image. It is quite logical to hold various competitions with subsequent financial incentives within a single enterprise. With a reasonable approach, the economic effect of improving the skills of employees, improving the quality of work, and coherence of the team will be an order of magnitude greater than the funds spent on bonuses.

Forms for employee bonuses in this case, millet can describe the achievements of employees, for example:

• "for participation in the competition of professional skills";
• “for representing the company at an international competition”;
• "for winning the mini-volleyball competition among employees of stationery stores."

Another way to improve the microclimate in the team and increase responsibility for the result of each employee is the payment of individual bonuses dedicated to significant dates in the life of an employee (birth of a child, marriage, anniversary, etc.).

A significant aspect of the company's activity is the desire to retain qualified and experienced employees. Rewarding for loyalty to the company, many years of successful work in it, encouraging labor dynasties, creating conditions for their emergence - all this is of great importance.

The content of the award order

Download order form

When drawing up an order on bonuses, it is recommended to use the unified form T-11 (for bonuses for a group of employees - T-11a), approved by the Decree of the State Statistics Committee of the Russian Federation “On Approval ...” No. 1 of 01/05/2004.

In addition to the standard details of the organization, when filling out this form, the following data is entered:

• initials and position of the promoted employee;
• wording;
• indication of the type of award (amount of money, gift, etc.);
• the basis for calculating the bonus (representation or memo from the head of the structural unit).

When specifying the wording, you can use either one of the structures indicated in our article, or come up with your own version. It is worth remembering that the Labor Code of the Russian Federation does not impose any special requirements for such wording, leaving this issue to the discretion of the head of the organization.

As you can see, the wording can be different and depend only on the grounds for bonuses and the opinion of the management. The law does not impose requirements on wording - the main thing is that it is clear from the text what the premium is paid for.

Information about bonuses will be useful to the management of the company, an accountant and an employee who will be able to demand the due amount of the bonus if the conditions prescribed in the constituent documents are met.

General information

Let's understand the concept and find out in which regulations it is worth looking for answers.

What it is?

Bonuses - payments in monetary terms to an employee of an enterprise in excess of the basic salary. This is a reward for achieving a certain result, for fulfilling duties, etc.

It is also a method of stimulating the growth of achieved indicators. The bonus system is developed by representatives of the labor and salary department, or the employee development service, and then it is approved by the company's management.

Provisions on bonuses - an independent local regulatory act of the enterprise or an appendix to. The general provision is the basis for the development of provisions on bonuses for a structural unit.

It is possible to establish an individual bonus in accordance with what is drawn up between the individual and the employer.

The management is obliged to accrue and pay bonuses, which are provided for in the contract. Most often, the following persons receive awards:

Types of bonuses to employees

The reward system should link several elements. It can be realized thanks to:

• bonus indicators;
• conditions;
• sizes;
• determination of the circle by the employee who is entitled to the bonus;
• payment frequency.

What types of bonus payments of a stimulating nature when bonuses to employees can be? Allocate:

The form of payment can be:

• monetary;
• commodity (a gift in the form of household appliances, personalized watches, a certificate to a beauty salon, etc.).

In accordance with the assessment of performance indicators, the following are distinguished:

According to the methods of accrual, the premium is divided into:

The periods for paying bonuses depend on:

• features of the work of the company, the entire division or an individual employee;
• the nature of the bonus indicator;
• keeping records of the results of work for specific periods.

There are:

If we consider the intended purpose of bonuses, then we can distinguish the following groups of systems:

Current regulatory framework

The Labor Code provides for incentive payments to employees in the form of bonuses (). The definition of the bonus is contained in, which says that it can be paid by the employer, but does not apply to mandatory transfers.

The employer does not have the right to deprive the employee of the bonus if there has been a violation of discipline ().

The legislative documents do not detail how bonuses should be paid - employers themselves have the right to regulate this issue ().

Disputes about the size and accrual - a labor dispute, which is considered in. The form of payments is stated in.

The primary documentation of the company, which is intended for accounting for the purpose of taxing profits of labor costs in the form of bonuses, is:

• , which confirms the transfer of the bonus to the employee.

Features of the award are considered:

• in collective agreements;
• in internal labor regulations;
• in other guidance documents

How are employee bonuses calculated?

The salary is accrued to the employee for those labor obligations that he performs in accordance with job descriptions. Bonuses are provided in cases where a certain result is obtained at the end of, for example, a month.

In individual firms, the size of bonuses is set when the plan is fulfilled or exceeded. All cases in which an employee can count on receiving a bonus are spelled out in collective agreements.

Documents are attached to the internal regulations, signed by all employees of the organization. Thus, they agree to the terms that are being considered.

The heads of the structural divisions of the enterprise write a memorandum addressed to the general director of the company. It reflects:

• information about the employee;
• the amount of the payment (as a percentage of salary or in a fixed amount);
• results that have been achieved (for which remuneration is paid)

The accountant is responsible for the execution of the document, which calculates the salary. The order must be certified by the signatures of the management, the seal of the company is affixed. The employee gets acquainted with the contents of the document and puts his signature.

The bonus will be issued along with the salary according to the payroll. Remuneration is an integral part of earnings, but its amount is written out in separate lines with its own income code.

So, consider the basic procedure for calculating bonuses to an employee:

1. The management issues an order for.
2. From the accrued amount, it is worth deducting the tax on the income of an individual.
3. When drawing up employment contracts, it is reflected when it is possible to accrue a bonus, in what amount the payment will be made.
4. When rewarding employees, it is worth compiling a list of persons to whom incentive funds will be paid. The list is signed by the head of the company. The bonus may be issued without taking into account when the salary is transferred.
5. If an individual has a stable income, the bonus will be calculated as a percentage: the salary is multiplied by the percentage of the bonus. For example, the salary is 30 thousand rubles, and the bonus is 40%. Then the calculation will be as follows: 30 thousand * 40% \u003d 12 thousand - this is the premium, from which 13% (income tax) is deducted. As a result, a non-handed person will receive 10,440 rubles.
6. If an employee works from output, then earnings are multiplied by the percentage of bonuses and 13% is subtracted.
7. When accrual is carried out in a fixed amount, it is necessary to subtract 13% from such a payment. The result is the means that the employee of the company should receive.

Let's take a closer look at the award order. This is a structured form that must be filled out according to the rules. Document structure:

• general provisions;
• the size of the premium;
• rules for issuing funds;
• circumstances that are the basis for reducing the bonus payment.

The first section contains the goal of rewarding an employee - good performance indicators, quality of work, modernization of capacity and equipment used in the organization.

They reflect the rate, size, accrual technique, the framework in which the calculations of fulfilled obligations will be made. The order must contain information about the unit, profession, methods, principles for calculating remuneration.

A large enterprise describes all the indicators of departments, a small one - only 3. The formation of all indicators is carried out on the basis of special applications that provide for the procedure for paying bonuses to an employee.

The amount of the bonus should be fixed in the sections on the rules for bonuses for the amount of work performed. The order reflects information about the rules for issuing, the person responsible for the execution of the document is determined.

There is also an additional section, which fixes the procedure for accruals for individual work, which is carried out in accordance with the employment contract. It can be bonus payments to a significant date.

Do I need to write an application (sample)

The documentary justification for the promotion is carried out by the head of the company - he writes an application for the award. Such a document is called a submission for a bonus. Forms are developed by clerks of the company.

If such a form is not installed at the enterprise, the application is written in the form.

How to submit an award:

1. The header reflects the data of the director, information about the head, who submits the form, the position held
2. Enter the title (financial incentive) and data about the person to whom the bonus should be awarded. Indicate the name of the document - a presentation or a memo.
3. Information is provided on the merits for which the employee is entitled to a bonus, as well as a request for accrual of the amount of remuneration (prescribe its amount if the director does not determine it).
4. Information about the compiler is entered.

Retirement payouts

Should the company pay a bonus to an employee who has already been fired if the order was created after the person left the company, while the bonus is issued for a specific time of work (year, quarter, month) upon achieving certain results?

The rights to the bonus may arise until the moment of dismissal. But to accrue such an amount, it is worth summing up the results of the company's activities for a specific period. This means that the employer will not be able to pay such funds until the person leaves.

There are no provisions in the legislation of the Russian Federation that would prohibit the payment of bonuses to dismissed personnel, if the right to such arose earlier - when the person was still working.

In addition, failure to pay or reduce the amount of remuneration is an illegal act. This means that the employer must fulfill its obligation to pay bonuses to the dismissed employee of the enterprise.

The payment is made within the terms stipulated by local acts, even at the end of the year. It will be necessary to adhere to the bonus rules reflected in.

The employer cannot include a clause stating that upon dismissal, the employee will be deprived of the right to a bonus (). It is not allowed to discriminate an employee in any way when paying wages and in accordance with.

But there is such a nuance - the company's management may not pay the full amount of the premium. If the person worked for half of the billing period. The calculation will be based on hours worked.

Often, the provisions prescribe the condition that the bonus payment is made in full if the employee leaves the company for a good reason (when moving, conscripting into the army, leaving for a well-deserved rest due to age, etc.).

Unearned copayment reserve

The unearned premium reserve is considered to be a part of the BSP that comes under an agreement concluded and valid in the reporting periods, as well as during the validity of insurance contracts, which goes beyond the reporting period.

The reserve of unearned premiums is referred to in. RNP is formed to guarantee the fulfillment of the assumed obligation under the contract that did not end in the reporting periods.

This is an insurance premium that is accrued in accordance with contracts that are valid within the billing period, and refers to the time of the contract, which goes beyond the reporting period.

Risk premium

The risk premium is an additional return that is paid to investors above the limit that can be transferred on a risk-free financial transaction. Such income increases in proportion to the increase in the risk of capital investments.

It does not take into account the overall level of investment risks for a particular investment instrument, but the systematic risk, which is determined by beta coefficients.

Reflection in accounting (postings)

When rewarding employees, the accountant will need to make the following entries:

When drawing up a collective agreement, the company has the right to apply the system of additional payments in the form of bonuses.

And if this is stated in the primary documentation, the employer cannot evade paying the due amount to the employee who has fulfilled the necessary conditions.

Income tax payers in Russia are those individuals - citizens and individual entrepreneurs who are tax residents of the country and receive any income (Article 207 of the Tax Code of the Russian Federation). Moreover, these receipts can be both in kind and in cash. Bonuses, in fact, are also the income of a person that he receives according to ...

A bonus is a cash payment to an employee in excess of wages for achieving certain results in labor.

The bonus system for employees of an organization can be established in collective or labor contracts, agreements, local regulations of the organization.

The use of bonus systems is aimed at creating a material interest among employees in achieving those indicators that are not provided for by the basic wages at tariff rates and official salaries.

It should be noted that the bonus system is a powerful incentive for employees and always has a beneficial effect on productivity and labor efficiency. Therefore, employers, having developed a bonus system in the organization, will ensure the attraction and retention of highly qualified personnel. In addition, the desire of each employee to achieve the best results will be developed and, as a result, the goals facing the organization as a whole will be achieved.

Bonus issues are individual for each specific organization, that is, they are developed and established by the organization independently. When developing employee incentive systems, organizations should take into account the following recommendations regarding established bonuses:

The appointment of the bonus must be made taking into account the personal contribution of each employee;

established bonuses should not be perceived by employees as part of wages;

The amount of premiums must be economically justified;

· When developing bonus systems, it is necessary to determine the conditions and establish indicators, under which the bonus payment will be made.

Bonuses can be divided into two groups: bonuses included in the wage system and not included in it.

1. Bonuses included in the wage system provided by the provision on bonuses, labor or collective agreement or other local regulations of the organization. Such a bonus is paid subject to the achievement of results predetermined by the bonus indicator, therefore their achievement gives rise to the right of employees to receive a bonus. Accordingly, if this indicator is not reached, the right to the premium does not arise.

Bonus indicators can be quantitative (fulfillment and overfulfillment of production targets for the production of products; fulfillment of technically sound production standards; development of progressive production standards, and so on) or qualitative (reduction of labor costs; saving raw materials, materials, fuel; increasing the share of products of the highest quality category; excellent customer service).

Along with the indicators, bonus conditions can also be established, that is, additional requirements, if they are not met, the bonus is not accrued to the employee or its size is reduced.

If the employer intends to pay employees several types of bonuses, then in the Regulation on employee bonuses it is necessary to indicate all their types and bonus indicators for each of them.

2. Bonuses not included in the wage system, are of a one-time nature and therefore are paid not for the fulfillment of pre-established indicators and conditions, but on the basis of a general assessment of the work of this employee. In addition, their payment is often not associated with specific achievements in labor and is carried out at the unilateral discretion of the employer. Incentive bonuses are the right, not the obligation of the employer, therefore, its conditions are determined by him independently and do not require a predetermined basis.

Note. Bonuses that are not included in the remuneration system are not taken into account when calculating the average earnings of an employee and are not subject to protection in the commissions for the consideration of labor disputes, however, they can be entered in the work book as an incentive measure.

In addition to the above division of premiums into two groups, they can be classified as follows:

1. Bonuses, the payment of which occurs with a certain frequency:

· monthly premium;

· Quarterly bonus;

Bonus based on performance for the year (annual bonus).

2. One-time bonuses related to the production process:

a bonus for increasing labor productivity;

Achievement Award

a bonus for completing a particularly important and urgent task;

Award for many years of conscientious work.

3. Bonuses not related to the production process, the payment of which occurs upon the occurrence of certain events:

An employee anniversary bonus

Professional holiday bonus

Anniversary award for the organization

holiday bonus;

Retirement bonus.

This list of types of bonuses is not exhaustive. Each specific organization may choose other criteria for material incentives for its employees.

Consider some types of premiums from our list.

Monthly premium.

Monthly bonuses are paid to employees in order to strengthen their material interest in the timely and conscientious performance of their duties. Such a bonus is paid to each specific employee based on the results of his work for the month.

The main indicators for the payment of a monthly bonus are: successful and conscientious performance by an employee of his official duties; initiative, creativity and application in the work of modern forms and methods of labor organization.

The bonus for the timely and high-quality performance of official duties based on the results of work for the month is paid simultaneously with wages for hours worked and is included in the average earnings to pay for annual leave and in other cases provided for by the legislation of the Russian Federation.

quarterly bonus.

Employee bonuses are based on quarterly performance. This bonus is paid once a quarter, provided that each employee complies with the high quality, volume and timing of the production assignment, work and services during the quarter. The quarterly bonus is paid to employees, as a rule, in the last month of the 1st, 2nd and 3rd quarters of the year. The settlement period for calculating this premium is quarterly. Bonuses are accrued on the basis of the official salary, the monthly allowance to the official salary and are not limited to maximum amounts.

The specific amounts of bonuses to employees are determined taking into account the time actually worked in the quarter, within the limits of the wage fund for the corresponding financial year.

Annual performance bonus.

Bonuses based on performance for the year are paid to employees based on the results of work in the past year, taking into account the achieved production indicators (increase in labor productivity, improvement in product quality) and compliance with labor discipline. This bonus is paid once a year, subject to the fulfillment of the production task, for each employee's compliance with the high quality, volume and timing of work and services during the year. The settlement period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).

Bonuses for the billing period are paid in an amount proportional to the actual hours worked.

Example 1

At the end of the year, the employee should have been paid a bonus of 10,000 rubles. During the billing period, out of 250 working days, the employee actually worked 230 days. In this regard, this employee will receive a bonus equal to:

10,000 / 250 x 230 \u003d 9,200 rubles.

End of example.

In addition to bonuses based on the results of the organization's activities for a month (quarter, year), the employer can pay bonuses to employees for anniversaries, holidays, bonuses for participating in competitions, sports competitions and other similar events. Such bonuses are not associated with a specific result of labor, therefore they are usually considered non-productive.

Anniversary bonuses for employees.

Bonuses to employees in connection with their personal anniversaries are not related to the performance of their labor duties and the production process. The bonus for anniversaries is paid to employees who had an anniversary in the corresponding month (20, 30, 40, 50, 55 years and then every 5 years). The amount of bonuses for anniversaries is established by order of the head of the organization as a percentage of the official salary of the relevant employee or in a fixed amount.

Unlike process-related bonuses, which are paid at the end of the month along with wages, anniversary bonuses are paid directly on the employee's birthday.

Bonuses for anniversaries, holidays, solemn events, and other similar bonuses, as a rule, are not provided for by bonus systems and are considered one-time, therefore they are not taken into account when calculating the average wage.

Based on Article 135 of the Labor Code of the Russian Federation, bonus systems are included in the remuneration systems operating for each specific employer. Bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Local regulations establishing wage systems are adopted by the employer, taking into account the opinion of the representative body of employees.

Note!

In the previous edition of the Labor Code of the Russian Federation, the right of all employers to establish various bonus systems was enshrined in Article 144 of the Labor Code of the Russian Federation. In the new edition of the Labor Code of the Russian Federation, this article provides for the procedure for establishing wage systems, including bonus systems only for employees of state and municipal institutions.

In accordance with Article 144 of the Labor Code of the Russian Federation, wage systems, including bonus systems for employees of state and municipal institutions, are established:

in federal state institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation;

in state institutions of the constituent entities of the Russian Federation - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;

in municipal institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments.

Budget organizations determine the types and amounts of bonuses based on the rates and salaries provided for by the Unified Tariff Schedule, within the allocated budget allocations. Clause 5 of the Decree of the Government of the Russian Federation of October 14, 1992 No. 785 "On differentiation in the levels of remuneration of workers in the public sector on the basis of the Unified tariff scale."

All other employers independently establish various bonus systems at their own expense.

One of the main elements of the bonus system is the bonus indicator, that is, the result of production activity, the achievement of which is necessary for the employee to have the right to receive a bonus.

It is advisable to form a system of factors that serve as grounds for bonuses to employees for different categories of employees in different ways - taking into account the nature of the work performed, the procedure for accounting and standardizing the results of the work of various categories of employees.

For improving the quality of products - in terms of such indicators as increasing the share of products of the highest quality category, the highest grade, increasing the delivery of products from the first presentation, reducing defects, reducing the number of returns of poor-quality products, and the absence of complaints about products from consumers;

For the growth of labor productivity and production volumes - the fulfillment (overfulfillment) of the planned target, the growth of production volumes, the fulfillment (overfulfillment) of production standards, the fulfillment of the production plan by the deadline with a smaller number of employees, reducing the labor intensity of products;

For the development of new equipment - increasing the shift ratio, reducing the time for mastering advanced technologies, increasing the equipment load factor, reducing the cost of its operation;

For reducing material costs - saving raw materials, materials, fuel and energy resources, tools, spare parts, reducing losses, waste.

Bonuses for specialists and employees are made for the actual improvement of the results of the organization's work: an increase in profits, production volumes. Bonus indicators must be closely linked to the final results of the work of the department, department, service, workshop or other structure.

The indicators of bonus payments to employees involved in the maintenance of machinery and equipment include a reduction in downtime, an increase in the degree of development of technical parameters, and an improvement in their utilization rate.

Bonuses for executives are linked to the achievement of the final results of labor, the growth of labor productivity, the production of high-quality products, a decrease in their labor intensity and other performance indicators.

Bonus indicators are determined taking into account the specifics of the organization's activities and the tasks assigned to employees, and it is necessary to set the indicators and conditions for bonuses in such a way that the improvement of some indicators does not cause a deterioration in others.

As already mentioned, bonuses can be prescribed both directly in the employment contract, and in the collective agreement or in the local regulatory act of the organization, which it can be. In a small organization, it is better to prescribe possible types of bonuses in an employment contract. In a large organization, a complex bonus system can be established, therefore, in order not to prescribe it in each employment contract with an employee, it is more expedient to do this in the bonus provision or in the collective agreement (if any). In this case, in the employment contract, it is necessary to make a reference to these documents, and familiarize the employee with them (with the mandatory signature of the employee).

The bonus system established in the organization by the collective agreement should provide for the payment of bonuses to a certain circle of persons on the basis of predetermined specific indicators and bonus conditions.

When establishing a bonus system in an organization by a collective agreement, all employees of the organization must be familiarized with the agreement against receipt.

For more information on issues related to the procedure for concluding, the content of the collective agreement, you can find in the book "Personnel 2005" by the authors of CJSC " BKR-INTERCOM-AUDIT.

Approaches to determining the amount of premiums may be different.

Budget organizations determine the amount of bonuses within the allocated budget allocations. The size of the bonus for all other organizations is limited only by the relevant internal documents (the regulation on bonuses, the collective agreement).

The amount of the bonus can be set in a fixed amount of money or as a certain percentage of the employee's official salary.

The most convenient is the percentage determination of the size of the premium or its minimum and maximum limits. Since in this case there is no need to constantly make changes to the Regulation on bonuses related to indexing the size of the bonus. In addition, the percentage determination of the size of the bonus makes it possible to differentiate employee incentives depending on the position they occupy and the size of the official salary.

As a rule, when the intended results are achieved, bonuses are accrued to specialists and employees as a percentage of the official salary or in an absolute amount, and to workers - as a percentage of the tariff rate (piecework earnings) or in a specific amount.

You can also enter additional criteria for determining the size of the premium. In particular, the size of the bonus may be increased depending on the length of service in the organization.

If the employee worked for an incomplete month (quarter) or terminated the employment relationship with the employer for good reasons, in these cases, the bonus is usually paid for the time actually worked in the accounting period.

The amount of remuneration paid based on the results of work for the year may depend on the length of service of continuous work in this organization. Also, the amount of remuneration based on the results of work for the year can be set in the amount of the tariff rate (salary) or several tariff rates (salaries) for a fully developed calendar year. In the event that employees (for valid reasons) did not work the entire calendar year, remuneration is paid in proportion to the hours worked.

Example 2

In accordance with the adopted regulation on bonus payments by OJSC Mars, employees are paid a remuneration in the amount of two monthly salaries based on the results of their work for the year.

The salary of the employee of JSC "Mars" Krasnov A.B. is 9,500 rubles. In 2006, Krasnov worked for 11 months, and was on leave for 1 month without pay.

(9,500 x 2) / 12 x 11 = 17,416.67 rubles.

End of example.

Remuneration based on the results of work for the year, depending on the length of service of continuous work in this organization, is paid as a percentage of the employee's earnings for the year or in days of earnings.

Example 3

In accordance with the adopted regulation on bonuses for JSC Mars, employees are paid remuneration based on the results of work for the year depending on the length of service in JSC: up to 3 years - in the amount of 10% of annual earnings, from 3 to 5 years - 15%, from 5 to 7 years - 20% and so on.

Krasnov A.B. worked in JSC "Mars" for 6 years. For 2006, he received a salary of 40,000 rubles.

The remuneration based on the results of work for 2006 will be:

40,000 x 20% / 100% = 8,000 rubles.

End of example.

If the bonus is established by the employment contract in accordance with the current remuneration system for this employer, then in the event of a reduction in the size of the bonus in the absence of production omissions, the employment contract must be amended accordingly.

According to Article 72 of the Labor Code of the Russian Federation, any terms of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to change the terms of an employment contract determined by the parties is concluded in writing and is an integral part of the employment contract. According to Article 72 of the Labor Code of the Russian Federation, any terms of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to change the terms of an employment contract determined by the parties is concluded in writing and is an integral part of the employment contract.

In case of production omissions in work, for the billing period in which the specified omission took place, individual employees or the entire team may be deprived of the bonus in whole or in part. The list of specific production omissions and the procedure for depriming is established by the employer, taking into account the opinion of the representative body of employees.

The presence of such a local regulatory act as the Regulation on bonuses is not mandatory in the organization. However, it is being developed and adopted by many companies.

Firstly, it is convenient, because not every organization has collective agreements and agreements. And it makes sense to overload the employment contract with a section regulating bonus issues only if the organization does not have a unified system for encouraging employees and individual types of bonuses are established for each of them. In all other cases, it is more expedient to develop a single document regulating the bonus system for employees of the organization, and make a reference to this local normative act in the employment contract.

Secondly, the presence in the organization of the Regulation on bonuses for employees, which indicates the indicators, terms and amounts of bonuses, has a stimulating effect on employees, since they know in advance that if their work meets the indicators specified in this document, they will have the right to count on additional compensation.

Thirdly, the Regulation on employee bonuses allows you to document the expenses of the organization for the implementation of incentive payments to employees and, accordingly, reduce the taxable base for income tax.

As a general rule, the Regulations on bonuses should define:

indicators and conditions of bonuses (that is, for which the employee is entitled to a bonus);

the amount of bonus payments;

a list of employees covered by this provision (for example, all employees or only full-time employees; in addition, the list of positions depends on the bonus rate);

The frequency of the award

terms and sources of payments.

In addition, the Regulations on bonuses must reflect the procedure for issuing bonuses, indicate the persons authorized to make decisions on the issuance of bonuses, and also include in this local regulatory act provisions governing the deduction of bonuses.

In the presence of all the points specified in the Regulations, employees have the right to receive a bonus, and the employer has an obligation to pay it.

As an example, we can cite a standard form of the Regulations on bonus payments to employees of a Limited Liability Company.

"APPROVE"

CEO

OOO __________________

"___" __________2005

Regulations on bonus payments to employees of a Limited Liability Company .

1. GENERAL PROVISIONS

This Regulation determines the procedure for making payments to the employees of the Limited Liability Company in excess of their official salary (basic salary) in order to encourage them for their labor achievements and stimulate further improvement of labor efficiency (bonuses, bonuses).

1.1. The amount of bonuses for all categories of employees is set by the General Director of the Company (based on the results of work for half a year, a year).

1.2. The amount of bonuses set by the General Director of the Company is indicated in US dollars, but the payment of bonuses is made in rubles at the exchange rate of the Central Bank of the Russian Federation on the day the bonus is calculated.

1.3. The General Director of the Company and the HR Manager monitor the correctness of the calculation of bonuses in accordance with this Regulation.

2. PROCEDURE FOR CALCULATION AND PAYMENT OF BONUSES

2.1. The organization has established individual bonuses for employees for achieving high performance in work. For achieving the same labor indicators, employees are entitled to the accrual of equal bonuses.

2.2. Bonus amounts due to employees are paid simultaneously with the salary for the month following the month in which the bonus was accrued.

2.3. Specific indicators that must be achieved by the Company and each employee as a condition for the payment of bonuses will be reported annually (no later than January 31) by order of the head.

2.4. Bonuses are not paid to employees who received disciplinary sanctions during the period for which the bonus is accrued.

2.5. Managers/heads of structural subdivisions draw up a “Reward Presentation” for their subordinate employees (the form of the reward presentation is given in Appendix No. 1). The decision to approve the presentation and pay the bonus is made by the General Director of the Company.

2.6. Approved and signed by the General Director of the Company, the “Incentive Representations” are transferred to the HR Manager. On the basis of the Submission, the HR Manager prepares a draft Order on bonuses, after which he submits it for signature to the General Director of the Company.

2.7. An employee may be rewarded simultaneously with several types of bonuses in accordance with these Regulations.

3. TYPES OF BONUSES

The organization establishes the following types of bonuses for employees and heads of departments:

3.1. Performance bonus for the year. It is paid to the employees of the Company based on the results of work in the past year, taking into account the achieved production indicators (increase in labor productivity, improvement in product quality) and compliance with labor discipline (absence of disciplinary sanctions). This bonus is paid once a year, subject to the fulfillment of the production task by the Company as a whole for each employee's compliance with the high quality, volume and timing of work and services during the year. The settlement period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).

3.2. Half year performance bonus. It is paid to the Company's employees based on the results of work in the past six months, taking into account the achieved production indicators (increase in labor productivity, improvement in product quality) and compliance with labor discipline (lack of disciplinary sanctions, delays). This bonus is paid once every six months, subject to the fulfillment of the production task by the Company as a whole for each employee's compliance with the high quality, volume and timing of work and services within six months. The settlement period for calculating this premium is set at 0.5 years (from January 1 to July 1 and from July 1 to December 31 of the corresponding year).

3.3. One-time personal bonus. It is paid for the performance of particularly important production tasks, participation in new projects, for the development and implementation of new technologies, for reducing production costs, for showing initiative. It can be paid to any distinguished employee of the Company on the proposal of a superior manager.

4.1. In addition to the conditions listed in these Regulations, the factors affecting the bonus payment are the financial condition of the Company, as well as investment projects and plans for the development of the Company as a whole. Given these factors (according to accounting and statistical reporting), in the absence of funds for these purposes, the Company reserves the right not to pay bonuses.

4.2. Disputes about the payment of bonuses in accordance with these Regulations, if they cannot be settled directly between the employee and the management of the Company, are subject to consideration in the manner prescribed by law.

4.3. Employees of the Company shall be warned about the introduction of a new Regulation on bonuses, amendments to individual articles or cancellation of the Regulation as a whole no later than 2 months in advance.

Application No. 1

Incentive submission form

to CEO

_________________________

Reward concept

__________ . ______ . 2005

Moscow

I ask to accrue a bonus for high performance to an employee

______________________ (full name of the employee) for ___________ (period) in the amount of _____________

________________________ ______________________________

(Group manager's signature) (Signature transcript)

End of example.

For more information on issues related to the procedure for calculating, accounting, and paying bonuses, you can find in the book "Bonus" by the authors of CJSC " BKR-INTERCOM-AUDIT.

The system of incentives for work proposed by Russian legislation does not always meet modern requirements. In the context of the development of a market economy, Russian employers are trying to find new modern methods to encourage their employees, using foreign experience. Western firms have long and quite successfully used various non-standard forms and methods of incentives to encourage their employees to work better and more efficiently. The bonus reward system for work is very popular with foreign employers. In recent years, Russian employers are increasingly trying to put such an incentive system into practice.

A bonus is a predetermined incentive payment to an employee for certain achievements in work.

Note.

It is interesting to note that the word "bonus" is borrowed from the Latin language and means "good" in translation. In the sense of incentives, this term refers to a monetary reward paid to an employee for the successful performance of his job duties.

The establishment of a bonus system of encouragement allows to interest employees in the final results of their work. Consider what is the meaning of the bonus system of encouragement.

So, with the employee of the organization, the amount of remuneration that he will receive based on the results of his successful work is negotiated in advance. The size of the bonus can be expressed either in a fixed fixed amount, or defined as a predetermined percentage of the organization's profits. The amount of the bonus payment can be quite significant, sometimes it is comparable to the amount of wages for a month or an even longer period. The conditions under which this payment will be made are determined. Since the bonus incentive system is not regulated by law in any way, all conditions relating to such payments depend on the desire and ability of the employer.

The period for paying the bonus is also set by the employer. The bonus payment is made based on the results of the work for the month, for the year or at the end of a specific task.

The bonus fund from which payments are made is formed as a percentage of the profit received from the results of the organization's economic activities.

The advantage of the bonus system is its flexibility, since the criteria by which bonuses are paid can be easily changed. In addition, the advantages of this system include the fact that its use helps to reduce staff turnover, which is important in modern conditions. Because if an employee is promised bonuses, then, consequently, it will be more difficult to lure him to another company.

Of course, the bonus system is not without its drawbacks. For example, if the profit did not meet the expectations of the employer, and the amount of bonuses is fixed, then the employer may suffer serious losses.

In order for the bonus system to work and bring the expected benefits, it is necessary to create certain rules for its use: understandable to employees and economically justified.

Labor legislation does not oblige the employer to legally formalize the procedure for paying bonuses promised to the employee. However, such a design will be desirable both for the employee and for the employer himself.

You can include conditions for the payment of bonuses in an employment contract. However, such an inclusion is not very beneficial for the employer, since in this case the bonus takes the form of an incentive payment and, therefore, is taken into account when calculating the average employee's earnings. This, in turn, leads to an increase in the amount of vacation pay, sick leave payments and other similar payments due to the employee during the period of maintaining his average earnings. Therefore, the inclusion of conditions on the payment of bonuses in the employment contract will lead to an increase in the organization's costs for remuneration.

If you conclude not labor, but civil law contracts with employees, which provide for the procedure and conditions for the payment of bonuses, then the regulatory authorities can easily establish that such civil law contracts hide labor relations with all the ensuing consequences.

There is another option for registering the procedure for paying bonuses. The organization may offer the employee to register as an individual entrepreneur and conclude a civil law contract with him, which provides for a bonus payment. At the same time, the work performed by the employee will be governed by the rules of civil law. This is easier for the employer, but not very convenient for the employee. An employee may not agree to become an entrepreneur, since the status of an individual entrepreneur implies additional duties for calculating and paying taxes. Even in the absence of income, he will have to file tax returns for these taxes.

The most convenient option for both the employer and the employee is to mention in the employment contract the possibility of accruing bonus payments to the employee. And it makes sense to specify all the essential conditions regarding the procedure for determining the size and receiving bonuses in a separate agreement between the organization and the employee, or to determine such conditions in another local regulatory act of the organization. Such a local act may be a provision on the payment of bonuses. In this provision, it is advisable to provide for the procedure for the formation of a bonus fund, determine the method for calculating the individual amount of bonuses, and also stipulate the conditions under which they will be paid.

The provision on the payment of bonuses can also provide for the right of the employer to reduce or deprive the employee of bonus payments. Also in this document, you can make reservations in case of a decrease in the profit of the organization, dismissal of an employee, and so on.

It is also necessary to take into account the fact that, since the payment of bonuses is not an obligation, but the right of the employer, the employee, in the event of a dispute, does not have the opportunity to go to court.

Another form of reward for work that has recently appeared in the Russian Federation and is not established by any regulatory legal acts is the so-called “profit sharing system” of an organization. The system is based on the division of profits between employees and owners of the company. This system can cover either the entire staff, or apply to individual employees. When applying the “profit sharing system”, the organization establishes the share of profits that goes to the formation of the bonus fund. Regular payments to employees are made from this fund. The procedure and conditions for making such payments are established by agreement between employees' representatives and employers. The amount of payments depends on the amount of profit received as a result of the work of the organization for a certain period (month, quarter or year), and they are accrued in proportion to the salary of each employee. Let's consider how the "profit sharing system" operates on the example of a joint-stock company.

Example 5

In order to interest employees in increasing the profits of the joint-stock company, the board of directors proposes to allocate a share of the profits to the formation of a special bonus fund. Shareholders at the general meeting approve the size of this share as a percentage. A decision of the general meeting of shareholders is adopted, in which the share of the company's employees in profit is fixed. The procedure and conditions for the payment of remuneration to employees from the share of profit assigned to them is established in the collective agreement.

Note.

The formation of this bonus fund is the profit of the organization remaining after taxation (net profit), and the amount of remuneration paid from the net profit is not included in the organization's labor costs (clause 21 of article 270 of the Tax Code of the Russian Federation) and is not subject to a single social tax ( paragraph 3 of Article 236 of the Tax Code of the Russian Federation).

Despite the fact that, at first glance, the division of profits between employees and shareholders gives rise to certain contradictions between them, however, the interest of shareholders in increasing the mass of profits by using a similar interest of the company's employees makes it possible to reduce these contradictions to a minimum.

End of example.

This system is a form of collective reward for work, so it is often compared with a collective bonus system. In these two systems, the methods of accruing appropriate payments to employees of organizations, as well as the dependence of these payments on the final results of the organization as a whole, coincide.

However, there are certain differences between the system of profit sharing and collective bonuses. In collective bonuses, bonuses are accrued to employees for performance indicators, and in the profit sharing system, the amount of remuneration depends not so much on production efficiency as on the profitability of the company, that is, on the impact on its commercial position of external market factors, such as the level of competition, change prices for raw materials and materials, decrease or increase in the share price.

Different organizations may establish their own procedure and forms for making payments from the bonus fund. So, in particular, the profit can be distributed among employees annually, and a specific share of each can be paid either in the form of a cash bonus or provided by company shares. Also, the payment can be reserved for a specific employee and the accumulated amount can be given to him in the event of dismissal, retirement or in another similar case. It should be noted that interest may accrue on such savings.

Participation in profits in the organization can be carried out in the form of current payments. In this case, remuneration from profits is paid to employees on a regular basis: monthly or quarterly based on the results of the financial and economic activities of the organization.

The system of "profit sharing" applied in the organization should be clear to each employee. To do this, it is necessary to reflect all possible additional material rewards in employee contracts, employment contracts or annexes to them and make their receipt directly dependent on the achievement by the employee of certain goals. However, these issues need to be reviewed annually.

The profit sharing system is a new type of employee remuneration for work. To date, it has not received wide distribution, however, experts in the field of labor law consider this form of encouragement to be very promising and, undoubtedly, deserving of the attention of Russian employers.

The Labor Code of the Russian Federation does not define the concepts of "surcharge" and "surcharge" and does not distinguish between them.

Usually, surcharges and allowances are sums of money paid in excess of the basic wage, with the help of which individualization of wages is ensured, taking into account the intensity of work and the professional skills of an individual employee, his attitude to work, as well as for work in conditions different from normal. Unlike bonuses, additional payments and allowances are permanent and are paid not for the future achievements of employees, but for the results already achieved and the individual qualities of the employee, ensuring high performance of his work.

Note!

If in the previous edition of the Labor Code of the Russian Federation the issues of establishing allowances and surcharges were regulated by Article 144 of the Labor Code of the Russian Federation, then in the new edition of the norms allowing the employer to establish allowances and surcharges are contained in Article 135 of the Labor Code of the Russian Federation.

In accordance with Part 5 of Article 135 of the Labor Code of the Russian Federation, the employer, taking into account the opinion of the representative body, adopts local regulations establishing wage systems. Based on Part 2 of Article 135 of the Labor Code of the Russian Federation, wage systems include additional payments and allowances of a compensatory and incentive nature.

Additional payments and allowances of a compensatory nature are established in order to compensate employees for additional costs associated with the performance of their labor or other duties.

Compensatory allowances and additional payments include payments: for combining professions, for performing the duties of a temporarily absent employee; for leading a team, for working in difficult and harmful working conditions, for working at night.

Accordingly, additional payments and bonuses of a stimulating nature are established in order to encourage employees to improve their qualifications and professional skills, as well as to aim them at achieving the results determined by the employer.

Incentive bonuses and additional payments include payments: for high professional skills, for excellence, for an academic degree, for high achievements in work, for performing especially important work, and so on.

When establishing allowances and surcharges, the employer can independently determine the grounds for their payment, or can use the "List of surcharges and allowances for tariff rates and official salaries of employees of associations, enterprises and organizations of the production sectors of the national economy, for which bonuses are accrued", approved by the Decree of the USSR State Labor Committee and Secretariat of the All-Union Central Council of Trade Unions dated November 18, 1986 No. 491 / 26-175. This document is valid to the present, since it does not contradict the legislation of the Russian Federation.

Based on this list, the following types of allowances and surcharges can be established in the organization:

For combining professions (positions);

Expansion of service areas or increase in the scope of work;

Fulfillment of duties of a temporarily absent employee;

Work with difficult and harmful and especially difficult and especially harmful working conditions;

Labor intensity;

Work according to the schedule with the division of the day into parts with breaks between them for at least two hours;

work at night;

For products (in state farms and other state agricultural enterprises);

One of the varieties of material incentives for employees for conscientious work is rewarding with a valuable gift.

A valuable gift is an item that has material value. The term “valuable” itself means that the gift should not be symbolic (for example, souvenirs, pens, notepads, etc.), but must be a significant part of the employee’s salary or exceed it (for example, an item of consumer electronics). The maximum value of a valuable gift is not limited by law and is determined by the employer at his discretion, based on the personal merits of each employee.

An employee can be awarded a valuable gift for conscientious performance of official duties, increasing labor productivity, improving the quality of work performed, long-term and flawless work, for other achievements in work, as well as in connection with a personal anniversary or holiday.

Sample order for awarding a valuable gift.

About awarding Petrov I.I.

For conscientious performance of official duties and in connection with the 50th anniversary of his birth.

I ORDER:

1. To reward Ivan Ivanovich Petrov, the foreman of the production site, with a valuable gift - a wristwatch in a gilded case worth 500 rubles.

2. Order to bring to the attention of the employees of the organization.

CEO

surname signature

The acquisition of a valuable gift is assigned to the economic department of the organization or accounting. The purchase of a valuable gift provides for the allocation of funds. The amount for the purchase of a valuable gift is determined either by the employer himself or by a joint decision of the management and staff of the organization.

A valuable gift is given in a solemn atmosphere by the head of the organization or other persons on his behalf.

Note.

The cost of a valuable gift is included in the total annual income of the employee, and if it exceeds 4,000 rubles, then the excess amount is subject to personal income tax (paragraph 28 of Article 217 of the Tax Code of the Russian Federation).

For more information on issues related to the features of documenting incentives for work, and the procedure for entering information about incentives and awards in the work book of an employee, you can find in the book “Incentives for Labor” by the authors of CJSC “ BKR-INTERCOM-AUDIT.

I. General provisions In this section, you specify the regulatory framework and the purpose of the regulation. You can also designate the circle of bonus workers (in particular, full-time employees and part-time workers).
1.1. This Regulation on bonus payments to employees of LLC ____________________ (hereinafter referred to as the Regulation) has been developed in accordance with the Labor Code of the Russian Federation, the Tax Code of the Russian Federation, the Regulation on the remuneration of employees of LLC ____________________ (hereinafter referred to as the Company), the collective agreement of the Company and establishes the procedure and conditions for bonuses to employees of the Company.
This Regulation is a local regulatory act of the Company.
1.2. This Regulation applies to employees holding positions in accordance with the staff list, working in the Company both at their main place of work and part-time.
1.3. In this Regulation, bonuses should be understood as the encouragement of employees for conscientious efficient work. It consists in the payment to employees of sums of money in excess of the salary and additional payments for working conditions that deviate from normal.
1.4. Bonuses are aimed at strengthening the material interest of employees in improving the results of the Company's work.
1.5. Bonus payments to employees based on the results of their work depend on the quality of work of employees, the financial condition of the Company and other factors that may influence the very fact and amount of bonuses.

II. Types of premiums and bonus indicators In this section, you define the types of bonuses: monthly, quarterly, etc., as well as one-time bonuses for completing a specific work assignment.
To justify the legitimacy of income tax expenses, it is necessary to indicate specific bonus indicators. For example, for overfulfillment of the amount of work (production standards), for the absence of marriage, for the development and implementation of measures aimed at saving materials, etc.
If there are many indicators and they are different for different departments of your organization, you can make lists of bonus indicators for each of the departments. They can be issued as annexes to the Regulations on bonuses.
Also in this section, you can fix the conditions of deprecation. Such a condition may be, for example, the imposition of a disciplinary sanction on an employee.
2.1. This Regulation provides for current and one-time bonuses.
2.2. Current bonuses are accrued based on the results of work for _________________Month, quarter, semester. in the event that the employee achieves high performance indicators, subject to the employee's flawless performance of the labor duties assigned to him by the employment contract, job description and collective agreement. In this Regulation, high performance indicators mean:
2.2.1. For employees of the commercial department: ____________For example, an increase in sales and related income, compliance with contractual discipline, and a decrease in receivables..
2.2.2. For accountants: _____________For example, ensuring cash and financial discipline, timely submission of all types of reports and tax returns..
2.2.3. ...
2.3. One-time (one-time) bonuses may be accrued to the employees of the Company:
2.3.1. Based on the results of the successful work of the Company for the year.
2.3.2. For the performance of a specific additional task by an employee.
2.3.3. For high-quality and prompt performance of especially important tasks and especially urgent works, one-time tasks of management.
2.3.4. ...
2.4. The premiums provided for in paragraphs. 2.2, 2.3 are included by the Company in sales expenses (production expenses) and are taken into account when calculating the average earnings of employees.
2.5. The bonus is not paid to the employee:
- when appearing at work in a state of alcoholic, narcotic or toxic intoxication, confirmed by an appropriate examination;
- when making absenteeism without good reason.

III. The procedure for calculating, assigning and paying bonuses This section determines the amount of bonuses subject to the fulfillment of a specific bonus indicator. It is also important to clearly define the procedure for accruing bonuses to employees who were hired or quit in the period for which the bonus is accrued. For example, a bonus to newly hired employees is paid in proportion to the time worked in the period for which the bonus is calculated.
3.1. The size of the current bonuses of the Company's employees cannot exceed ____% of the amount of the salary on the proposal of the head of the structural unit.
3.2. The amount of one-time bonuses is determined for each employee by the General Director (Deputy General Director) in a fixed amount or as a percentage of the salary on the proposal of the head of the structural unit.
3.3. The total amount of material incentives for employees is not limited by the maximum amount and depends only on the financial position of the Company.
3.4. The procedure for calculating the bonus depending on the bonus indicators is fixed:
- for employees of the commercial department - in Appendix 1;
- for accountants - in Appendix 2;
- ...
3.5. For employees hired or dismissed for good reason during the period for which the bonus is accrued, it is calculated in proportion to the hours worked.
3.6. Current bonuses (for a month, a quarter, half a year) are paid to the employees of the Company until the ______ day of the month following the bonus period.
3.7. Heads of structural divisions no later than ____________________ day of the month following after the bonus period Over the past month, quarter, half year., send to the General Director data on the fulfillment by employees of bonus indicators and on the proposed amount of the bonus.

IV. Final provisions Determine the procedure for the entry into force of the Regulations and the terms of its validity. You can also determine the procedure for making changes to the Regulation.
4.1. This Regulation comes into force from the date of its approval by the director of the organization and is valid until it is replaced by a new one.
4.2. Control over the implementation of these Regulations is entrusted to _______________For example, the chief accountant of the organization..