An idea of \u200b\u200bthe bonuses for production indicators. Prize system. When the reasons for encouraging is required

In many large companies, employees receive a salary, which is equal to or slightly more minimum wages, and they also receive awards, and their size can significantly exceed wages. Such premiums are monthly, as well as information about them is entered into an employment contract. But in addition for various reasons, the employer may assign one-time premium to its employees. Typically lists such means in the presence of good bases.

Nuances of destination award

Standard monthly premiums act as part of the salary, therefore included in the wage system on the basis of Art. 135 TC. Additionally, the company manager may appoint one-time premium under Art. 191 TC, which are not included in the salary. Typically, funds are paid only to employees who have in any way differ in operation, so they should be encouraged.

The rules and procedure for transferring a single prize to employees should be fixed in the enterprise's internal documentation.

When are funds paid?

One-time premiums are prescribed if there are good grounds, so most often they are listed in the following situations:

any employee increased labor productivity;
due to the active work of the citizen, the number of buyers in the store increased;
the production specialist has increased the competitiveness or quality of the created products;
awards are paid to holidays or different significant events in the life of workers.

The decision to appoint such payment is made only by the head of the enterprise, therefore it is not his immediate duty. Often, the means of workers who replaced other employees are appointed at all, carried out actions not provided for by their job descriptions, or engaged in optimizing business processes in the company.

What is profitable to pay one-time enumerations?

Payment of one-time premiums is considered more profitable for employers an event, compared with an increase in the size of the salary of workers. This is due to the following reasons:

listing additional premiums carried out only after the adoption of the appropriate decision of the company's head, so if the director decides to deprive specific specialist this payment, then it is impossible to challenge such a decision;
it is allowed to list such funds not in a strictly established time frame, but with a certain delay;
the period of payment of such funds is not strictly established, therefore, the time disturbances are not falling under Art. 136 TC;
if necessary, the head of the company can reduce phot, refusing to all workers in the award.

But the listing of premiums should be economically justified. Therefore, the company's head must decide in advance for the reason for the accrual of this amount. Most often, the economic grounds are used to increase the income of the company or the onset of any festive event for the enterprise.

Conditions for paying funds

The accrual of a single premium is possible only under certain conditions that are governed not only by law, but also internal local acts Companies. Most often the main conditions are prescribed in the collective labor agreement or in the premium position.

The main such conditions include:

if the Director decides to pay the funds from the employee from the Organization's retained earnings, he must make such a decision officially, for which the shareholders meeting is held, the Protocol is drawn up and the decision is approved;
often, in the internal documentation of the company indicates the need to transfer premiums to workers for long service or when commissioned new modern equipment;
it is not necessary to indicate the size of a one-time payment in the employment contract of each employee.

Other conditions depend on the decision taken by the company's management.

What are the requirements?

Before paying a one-time premium, the director of the company must take into account some limitations:

if the company has a trade union, then with its members you need to coordinate all provisions related to premiums;
it is allowed to increase payments, but not reduce if they are fixed in the employment contract;
if the head of the company is made to decide on the appointment of payments to employees, the organization's accountant must compile a special certificate, and the leader is published an official order.

The volume of additional payments may differ slightly for different employees. The head independently determines who from employees will receive one or another payment at a certain point in time.

What documents are prepared?

Vacations and one-time premiums, as well as other payments to employees, should be officially recorded in the documentation of the organization. Only in this case they will be taken into account in taxation. If the employer prefers to pay one-time premiums to employees in different reasons, then the following documents must be formed:

information about the bonuses is entered into a collective employment contract;
in the individual labor agreements, compiled separately with each employee, information is made on the accrual of these premiums;
labor payment position;
provision for bonuses containing information about premiums paid monthly;
regulations on one-time enumerations that can be listed for long service, paid to holidays or appoint other reasons.

Only with competent design of one-time premiums for holidays or other significant events can be used to reduce the taxation base for income tax.

Rules for the implementation of the Promotion Regulations

Before paying a one-time premium, the head of the company must competently arrange its accrual. For this, the appropriate provisional provision is formed. It reflects the actual practice of the firm regarding the transfer of premiums to employees. This document indicates the following information:

it is written that additional funds are transferred to employees only when certain purposes have been reached, for example, with an increase in sales or quantities of buyers, upon the occurrence of a festive event or under other conditions;
lists the evaluation criteria and conditions for the accrual of the premium;
indicates the amount of payment;
all employees of the company are given that can count on these funds upon reaching specific purposes.

The amount of payments can be represented by a solid amount of funds or percentage of salary. Each company can use their own unique indicators, given the specifics of activity. Other conditions or information that depend on the field of which the company works, which workers are working in it, as well as the average employee earnings.

Only on the basis of the situation are assigned one-time premiums. A sample of such a position can be studied below.

Consequences of drawing up position

A single production premium in 6-NDFL is reflected only in its official design. Otherwise, payment is a gift if its size does not exceed 4 thousand rubles.

If the head constitutes a provision on the bonus, then it has a duty to pay these funds to employees of the company. Employees, if necessary, may require the head of the transfer of this money. Therefore, it is usually added to the document that make it possible to refuse to refuse to be hired specialists in the means.

Are insurance premiums pay?

With one-time premium, taxes are paid only in its proper design. Insurance contributions are listed by the employer from this amount, regardless of whether it includes expenses when calculating income tax. Therefore, the employer will not be able to save on these contributions.

If a citizen works in joint Stock Company, Founders have the right to list funds from retained earnings. In this case, they will have to make a meeting of shareholders, as well as to formally make a decision. This method of transferring a premium does not allow to reduce the taxable profit of the company.

Concept of thirteenth wage

In many companies, there is a concept as the thirteenth salary. It is paid at the end of the year as a promotion of employees if there are necessary funds in the wage foundation. It is a one-time payment, since the company's head can not be sure that at the end of the year there will be enough funds in the fund to transfer to the thirteenth salary to all employees of the enterprise.

The legislation does not have information about how to list the employees correctly this premium. Therefore, the company managers pay it to their employees only if there is a desire and relevant financial opportunities. The company's accountant cannot hold such a payment as a salary for the month, so it only acts as an addition to earnings.

In many companies, the thirteenth salary is fixed in the internal regulatory documentation. The employer is determined when the tools are transferred to employees, as well as what the procedure for payment. Most often, these information is made to the Promotion Regulations. If such a payment is issued as a one-time premium, then the company's head can independently choose workers who will be listed.

Rules of publication of the order

Accounting for one-time premiums implies the need for their proper design. If the employer decides on transferring to one or more funds to the funds, then it should competently arrange it by issuing an appropriate order. When forming this document The following points are taken into account:

the order includes information about when and in what amount is the premium of a particular employee or several employees of the enterprise;
if there are hired specialists of the company that payments are not relying, they are simply not included at that disposal;
if an employee who does not receive a prize is trying to challenge the decision of the leadership, for which he is complaining about the employment inspection, the supervisor must refer to the content of the provisional provision;
the order is drawn up in form No. -1 11, if funds are paid only by one employee, who in any way distinguished itself before the company's management;
if payments are assigned to several employees of the enterprise, then the form number is selected.

Directly in the order, the company manager points out for what reason disposable payments are assigned. The income code of the one-time premium is given, and also indicates when the funds are paid to employees. The employer independently decides on what form money will be allocated. They can be issued in cash through the company's cashier. If employees of the company receive salary to the bank account, then usually the awards are listed on this.

Are taxes with payments charge?

One-time premium payments are regulated not as regular incentive enumerations. But the NDFL is mandatory with them, if they are competently executed. Additionally, insurance premiums are listed.

For competent calculation and payments, the NDFL are taken into account the following requirements:

the possibility of transferring one-time payments is provided for by the content of the company's internal regulatory acts;
only payments are applied to account that are appointed for any merits to the company, and not tied to weekends or other events;
all costs associated with the payment of taxes are certainly fixed in the accounting company.

With a single APPL award, the NDFL is paid by the direct employer, a protruding tax agent for its employees.

Other important nuances

Before charging a one-time premium, the employer must take into account some significant features. These include:

if a premium is paid at the dismissal of the employee, the NDFL is charged to it under the general conditions;
if funds are listed for holidays or other significant events, they are not related to professional activities employees, so such expenses cannot reduce the tax base for the income tax;
with such remuneration is not held by the ECN.

Pay disposable remuneration employers can when using various tax systems. It is important to take into account whether these payments reduce these payments.

What wiring are used?

Accountants should be aware of the income codes of one-time premiums and the wiring used. When listed these funds, information in accounting is required. This uses the wiring D91-2 K70. Based on it, an enrollment of the company's incentive payment is credited.

This quotation can be used when using any type of profit, which can be current or for the past tax period. Since such expenses are other, then D91-2 is used.

What are the income codes?

Employees may require an employer for creating a 2-ndfl help at any time. It is required to solve numerous tasks, for example, when making a loan or obtaining other services. This document includes information about all the employee's monetary receipts indicating their code. Therefore, the question arises, what is the income code of one-time premiums. The main such codes belongs:

Code 2002. It is applied if the company's employee is paid to premium promotions for different achievements at the place of work. They may be provided for by the requirements of the legislation, the content of the employment contract or collective agreement. This code is used when paying premiums at the end of the month, quarter or year, as well as when transferring money to implement important tasks or for unique production achievements.
Code 2003. It is used if remuneration from the company's income or using the use of special purpose money. This code is relevant if the company's target money is used. Usually this code is used if a premium is paid to different festive events or anniversaries. Often, such payments act as material motivation of workers. They are not related to the fulfillment of employee duties.
Code 2000. It is applied in a situation if the service promise is appointed.

With the help of such codes in Help 2-NDFL, you can understand which agents were received by an employee at a particular time. The same code marks a single production premium in 6-NDFL. The company's accountant must competently approach these documents, as it is responsible for the identified errors or violations.

Responsibility of the employer for violations

Often, employees have to face that the employer does not pay one-time premiums, although the need for these listings is due to internal local acts or collective agreement. In this case, the rejection of premiums is a violation by the company's director.

Under such conditions, employees may apply to a complaint about various government instances. Most optimally write a statement to the employment inspection. Specialists of this service will check, the main purpose of which will be the identification of violations of the rights of workers by the management of the organization. Although the transfer of one-time premium payments is not due to the requirements of the legislation, but if this duty is fixed in regulatory documents, the leader is obliged to follow these standards.

Conclusion

Motherhole employee premiums are not part of the salary, so they are appointed by hired specialists only if there are some grounds. Most often they are listed with unusual achievements of workers, as well as in order to promote. Their size is determined by the immediate employer.

In order for such payments to be official, they should be propagated correctly, for which information about them is entered into a collective agreement or at all employer is formed a special provision on the bonuses. The director of the company must follow the requirements that are contained in these official documents.

Chapter 6.

Organization of current and one-time promotion of employees

Essence, goals and principles of bonuses

Workers

Improving results labor activity It can be achieved by various ways of impact on employees. The most important among them is the additional material remuneration of staff for the results of labor, called bonus. The concept of award (from Lat. pRAEMIUM -award) used in various fields of activity. Prize - This is a measure of encouragement for special achievements or merits in any area of \u200b\u200bactivity. It is one of the forms of material promotion of workers for high quantitative and high-quality results, such as labor productivity growth, the introduction of achievements of science and technology in production, saving material, labor and energy resources, improved product quality, accuracy of compliance with technological regimes, equipment content in good condition, etc.

Basic the purpose of the bonuses - Improving the efficiency of the enterprise based on stimulating staff activity. The bonuses of workers is based on the following principles:

· Justice and validity of the size and differentiation of premiums;

· The material interest of workers in achieving high end-end results of labor activity, a combination of individual and collective material interest in labor results;

· Encouraging creative initiative, responsibility, achieving high quality, products, works and services;

· Easy to determine the size of premium payments;

· Clarity and accessibility for understanding employees of communication between their labor efforts and remuneration;

· Flexibility - a change in the premium system with changes in the objectives and objectives of material incentives;

· Publicity of promotion as a combination of material and moral incentives for work.

It is impractical that the same group of workers encouraged on numerous premium systems, since non-fulfillment of indicators on one of them will be compensated by over-fulfillment, and the award will acquire the nature of the average guaranteed additional part of earnings, dramatically reducing its stimulating effect.

In modern conditions, the role of award as an element of the organization of wages is increasing, a flexible part of earnings, allowing individualization depending on the results, quality and efficiency of labor.

Development of the Promotion Regulations, its main elements

Currently, existing labor legislation nor centrally published regulations do not regulate the provisions on the bonuses of workers in the organization. Along with this, in accordance with Art. 144 of the Labor Code of the Russian Federation the employer has the right to establish various bonuses, stimulating surveillance and allowances, taking into account the opinion of the representative body of workers. These systems can also be established by a collective agreement.

The development of the provisions on the bonuses is engaged, as a rule, heads of internal production units. This allows you to take into account the features production activitiesfacing the task division, the specifics of the forms used and wage systems. Developed provisions are taken after agreeing with the head of the enterprise and with the trade union committee, which ensures their compliance with the objectives of the enterprise and the requirements of the social security of employees. Provision provisions should be reviewed at the conclusion of a new collective agreement. This allows them to be adjusted in accordance with the change in the production and financial activities of the enterprise, the emergence of new benchmarks in stimulating the work activity of workers.

The main elements of the premium system,which are reflected in the Promotion Regulations are: indicators and conditions of bonuses; Sources of premiums. The premium position also provides for the sizes (scales) and the dates of the bonuses, as well as the range of bonuses of workers.

Indicators and Conditionsthey are divided into basic and extra. Choice basic indicatorsthe purpose of the premium system is determined, their implementation, as well as compliance with the main conditions, are mandatory to obtain a premium. With the failure of the main indicators and conditions, the premium is not accrued. Additional indicatorsand conditionsin many ways, the role of "proofreaders", not allowing the achievement of the main indicators to be made to the detriment of other parties to activities. Performing additional indicators and conditions is the basis for obtaining a premium in full, when they are not fulfilled - the size of the award decreases.

Prizes indicators may be absolute(pronounced in natural, conditionally natural, labor and value units of measurement) and relative(coefficients, interest, indexes).

It is important to divide the governments on quantitative and high-quality. TO quantitative indicatorsthe bonuses include: fulfillment and over-fulfillment of production tasks for the production of products and an increase in labor productivity, the introduction of technically sound norms and regulations, etc. Qualitative indicatorsreflect not only the improvement of the quality of products, but also positive changes regarding other technical and economic indicators of the enterprise. These indicators include: reduced product complexity, savings compared to established raw materials, materials, fuels, tools and other material values; Reducing the normalized loss of raw materials, fuel, energy, quality factor. If high-quality bonuses are adopted in the premium system, then the conditions of the validity of this system must be quantitative characteristics. Conversely, if the bonding indicators are quantitative, the conditions of the premium system should reflect the requirements for achieving the corresponding level of quality.

Basic sources of premium paymentsthe wage fund, the profit of the enterprise, the savings of working capital, raw materials, materials, fuel, energy.

Prizes scaleslink the execution or failure to comply with the specific indicators and conditions with the size (percentage) of the premium, or its value of its increase.

The circle of the premium determines the categories of workers encouraged by this premium system.

In accordance with the goal, various classifications of premiums and premium systems are used. So, depending on the amount of indicators used in the system of promotion and premium conditions distinguish simpleand complex systemsdepending on the use of a system of encouragement in relation to individual employees or their group - individual and group.

The provisional provision may be developed for the enterprise and its structural units as well as for some categories employees, posts, professions, qualifying groups individual professions. Promping can be carried out with different frequency: for the month, quarter, half year, year, which depends on the characteristics of the organization of production and labor, current accounting and reporting.

The development of the provisional provision implies the establishment of short-term, medium-term, long-term or special purposes. The goals are achieved by using the following prize systems:for the basic performance results, one-time bonuses, special bonuse systems. Promping for the basic performance results are called current,payments are carried out monthly, one-time bonuses - oneproviding for payment by results of the year. Special bonuse systems take into account the result of activities aimed at saving specific types of material resources, creating and implementing new technique, technology, change of structures and technical characteristics, as well as the time to achieve this result.

The efficiency of the enterprise's activity has significantly depends on the degree of validity of the chosen system, its ability to respond to changing market conditions and competitiveness.

· The rank indicators must be focused on solving the tasks of the enterprise;

· Evaluation of bonuses is needed, providing higher remuneration for the labor of greater tension;

· The number of indicators and the conditions of bonuses, as a rule, should not exceed three;

· There should be no contradictions between the indicators and terms of the bonuses;

· The method of determining the award and the bonus scale must be fairly simple;

· The tension of the bonuses should be periodically checked;

· The range of bonuses should be determined by their influence on bonding indicators;

· Promping frequency should constantly stimulate workers to improve their activities;

· Sources of payments of premiums must comply with indicators and sources of bonuses and fully ensure the needs of the financial resources required for the payment of premiums;

· The premium system should be economically justified, which is confirmed by an assessment of the effectiveness of its application.

When developing provisions on bonus, it seems appropriate to lay in them the principle of three-speedness, commary in enterprises of countries with developed market economies, according to which it is necessary:

1) at the first stage, accruise award for the performance of indicators characterizing the activities of the entire enterprise;

2) at the second stage at the level of structural units during the bonuses to use specific indicators characterizing their activities: for accounting - the fulfillment of their official duties at the highly professional level, which consists in minimizing taxes from the enterprise; For the sales department - execution of an admission plan money to the settlement account of the enterprise; For the transport department - execution of a plan to send goods and others;

3) At the third stage, use premiums for the implementation of individual indicators characterizing the efficiency of the work of a separate employee.

The premium is one of the most flexible elements forming employee remuneration. Unlike tariff rates And the bias of the premium is not guaranteed payment, its size can be significantly changed depending on many factors. The most powerful influence of the award will be rendered in case of compliance with the following requirements:

· Employees must have timely and comprehensive information on indicators and conditions of bonuses, as well as the other aspects of the premium system;

· A clear orientation is required for those results that the organization wants to achieve, using certain premium systems, if there are easy to understand the interconnection workers of these results and the resulting remuneration;

· The indicators and conditions of the bonuses must be in full compliance with the requirements of the legislative framework and the conditions for carrying out the technological process subject to the safety regulations, sanitary and hygienic standards and standards.

The practice of work of enterprises shows that the award is established, as a rule, not only in accordance with the work of the employee, but also, taking into account the duration of its continuous experience on this companyTherefore, the premium provisions and regulations on the payment of labor operating in the enterprise must be in full compliance.

Premium system can have several provisions aboutbonuses. Provisions relating to one premium system contain elements reflecting its principles. The content of the provisions on the bonuses is due to the specific tasks and conditions for stimulating labor.

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From this article you will learn:

For what to introduce bonuses
What is a bonuse system
What are the indicators to rely on employees bonus
How to document the bonuses system in the organization
How to issue a single prize
What errors allow enterprises when developing a system of bonus

Promping workers - an effective way to motivate work more productive. Knowing the possibility of obtaining financial encouragement, employees work with high returns, more fruitfully and efficiently increase their qualifications and competence. But how to organize a bonuse process competently and fair? About it – In our article.

Main goal of remuneration and employee bonuses

Promping workers is the main method of increasing their interest in improving work. If the enterprise has a premium payment system, the calculation of the final amount is formed according to a special scheme. The main part of the earnings is the payment of the tariff rate, a piecework system or official salary. In addition to this part, personnel make additional accruals for high labor indicators.

Award in general understanding (from Lat. Praemium - awards) is a monetary or other financial encouragement issued by an employee for success in a particular activity as a reward.

At the enterprise, the premium is called part of the wages focused on the motivation of staff to improve the quantitative and qualitative criteria for activity. Thanks to the bonus, issues in the economic sphere and the area of \u200b\u200bmanagement are resolved much more efficiently.

Promping workers for the results of the activity is introduced, first of all, in order to increase the efficiency of the employment process through the stimulation of personnel to actively perform their functions.

Types of employee bonuses: brief classification

The diagram below shows a sample of types of employee bonuses.

Prizes are:

production. They are issued if employees fully solve production tasks and perfectly cope with their official duties. Production bonuses is systematic. That is, companies can make payouts every month, every quarter or by the end of the year;
incentive. Such premiums are not directly related to the execution of their official duties.

Payments are made at the same time:

At the end of the year, on the basis of the results achieved;
Every year for long service;
Prize issues employees with high rates labor;
Premium payment ties to memorable dates, anniversaries, etc.

According to the form of payments Prompers happens:

monetary;
commodity (we are talking about memorable gifts, such as registered clocks, stationery sets, household appliances, all kinds of certificates).

Depending on the estimates of indicators Labor results bonuses company employees happens:

individual - the premium is charged to one or several employees, taking into account their personal contribution to the activities of the enterprise;
collective - the award is issued to all personnel for achieving in employment. Such payments are charged on the basis of collective performance of the department or company in general. Further, the resulting amount is distributed among employees depending on their personal contribution. Determine the personal contribution with the time-spent time, the main salary and the labor participation coefficient.

By methods of accrual Prizes can be:

absolute, which are paid in a solid monetary amount;
relative, accrued in percent.

By periodicity distinguish:

systematic bonuses, which is performed on a regular basis;
one-time bonuses. That is, the company financially encourages employees, for example, for solving the task of increased complexity.

The frequency of premium payments depends on several factors, it is:

Feature of the enterprise, its departments or specific workers;
The nature of the bonuses;
Accounting for labor results for certain intervals.

By target destination Prompers happens:

common when awards are issued for success in work;
special when employees are encouraged for solving specific tasks.

The system of bonuses of workers and its main elements

In any organization, there is its own procedure for the bonuses of workers settled by local documents. This is a system of staff bonuses. There are also criteria and indicators of employee bonuses. These are elements of a system of incentive payments that determine how to whom, and in what volume should be issued to premiums.

Elements of employee bonuses system are:

criteria of employee bonuses - indicators that work staff should be accrued to accrue a cash remuneration;
a list of workers who have the right to count on a premium;
procedure for calculating premiums;
order, deadlines for accrualing and issuing premiums;
sources of premiums;
order and grounds to reduce the volume of premium.

Since clear requirements regarding the list of elements of the bonuses system at the legislative level are not established, each enterprise determines them at its discretion.

Let us dwell on existing bonuses:

Promotion of current activities.

Such a system is similar to the traditional monthly salary accrual scheme. That is, if the employee works well, without comments, then the premium gives it monthly. As a rule, incentive payments is a certain percentage of salary. This type of bonuses is very in demand, since it improves the motivation of workers to work and is quite simple in the calculations.

Project bonuses.

The most visual award model. If an employee performs a predetermined work, it receives a premium. The amount of premium premiums is reported to solving the tasks.

Bonus programs.

The amount here depends on the percentage, which the head is ready to pay employees. It is he who sets the amount of funds planned to be issued. This magnitude, as a rule, depends on the personal interest of the employer in allocating a specific amount for the payment of premiums. This type of encouragement is effective if the enterprise attes the importance of group work, when employees of the departments are carried out similar labor functions.

Prizes that produce loyalty to the enterprise.

As an example, here you can bring the usual thirteenth salary, which companies issue personnel under New Year. For what such awards are paid, it is difficult to say, but this phenomenon has already become a tradition.

Premium as part of the management system.

Largest russian company For the production of baby food, thought how to increase productivity. As a result, it was decided to pay premium personnel in the event of a successful implementation of proposals.

Premium classified by the method of accrual. Some companies form bonuses from top to bottom, creating a premium fund based on additional profits. Others line up the bottom scheme, that is, they immediately laid out the issuance of encouragement amounts to the budget as part of the wage Fund.

Each enterprise is committed to creating a flexible and universal bonuse system.

Prizition principles of employees of the enterprise

There are special principles of bonuses:

fair and reasonable premium sizes;
financial interest of workers in achieving the results;
common collective interest in labor;
encouraging creative approaches to activities, responsibility, striving for the production of quality goods and services;
simple definition of premium amounts;
clear and clear understanding by employees of the relation labor practice and financial incentive;
flexible changes in the concept of bonuses in accordance with the new goals and objectives of the material incentive;
the publicity of the premium concept as a combination of material and moral incentive in work.

The criteria of bonuses of workers must comply with the types of production tasks, depending on what kind of labor contribution to the development of the company, each employee and the whole team of the company. Criteria should be very small. It is necessary that they are enough to ensure the connection between the promotion and the main production goals with the results of the labor of hired personnel.

Indicators of employee bonuses: whom and for what to reward

To justify the accrual of premium, it is necessary to clearly formulate the indicators of the bonuses of employees of the enterprise. Distinguish indicators:

quantitative (execution and over-fulfillment of the planned volume, the percentage of implementation of production standards, ensuring the uninterrupted and rhythmic functioning of equipment, compliance or reducing planned timing of repair activities, carrying out work less numerical in comparison with the norm, etc.);
qualitative (improvement of the quality of goods manufactured (works) and other technical and economic indicators of the Company's activities (workshops, plot, shifts, brigades), including a decrease in the complexity of goods, savings in comparison with established raw materials, materials, fuels, tools and other expenses material values, reduction of regulatory losses of raw materials, fuel, energy).

Criteria of employee bonuses is:

Execution / over-fulfillment of planned work on the production of goods, the provision of services;
Clear and complete following the requirements of official instructions and employment agreements by employees;
Savings by employees of the company's resources during work;
Conclusion of a certain number of contracts for the set time segment: month, quarter, year;
No worker disciplinary penalties for a specific time interval;
Following the norms and rules of labor protection;
Exhaustive execution of applications of local acts of the enterprise;
Lack of defective goods issued;
The lack of informed complaints of the company's clients.

Premium managers, specialists and employees are charged on the basis of criteria related primarily to profit.

Among the criteria of bonuses of managers allocate:

the efficiency of the entire enterprise (for the head) or structural department (for the heads of structural divisions);
the amount of work performed by personnel under the guidance of a specific chief;
lack or minimum number of defective goods in areas entrusted to managers;
following officials and provisions of employment agreements on the part of employees;
conclusion by the head or employees in its submission of contracts beneficial for the enterprise;
solving important tasks related, for example, with organizing staff training.

The company must clearly list the criteria of bonuses, differentiate them by staff and departments. It is possible that it will be a single criterion of bonuses.

The amount of bonuses is set in accordance with each indicator of bonuses or as a percentage of the main wage, or in a fixed amount of money. Thus, for increasing production volumes, improving productivity, lowering the cost of goods or improving the quality of products (works, services) The amount of award is prescribed as a percentage for each measurable point for improving the corresponding indicator in comparison with its norm, planned or other value.

Each company issues its premium staff with different frequency. The bonuses of workers in this regard are determined by the production features and nature of the work of the enterprise, the length of the production cycle and the terms of the accrual of premiums established on them the periodicity of planning, accounting and reporting. Usually, personnel premiums are issued every month.

Why document the conditions of employee bonuses

In the Labor Code of the Russian Federation, it is said that the employer has the right to appoint a prize to his employees, but he is not obliged to do this. That is, the head at its discretion decides the question of approving a wage system providing for premium. The remuneration mechanism can be partly premium, blessing-premium, etc. This fact must be fixed in local acts.

Important! If the enterprise's internal documentation reflects the remuneration system, including the bonuses, the employer in this case is obliged to charge and issue award to his staff in accordance with internal treaties. If he does not fulfill this obligation, employees may apply to the Labor Inspectorate. That is why it is important to competently reflect the procedure and conditions for issuing premiums in the documents.

We list the documentation in which the conditions and procedure for the award of workers should be spelled out:

Labor agreement with the employee.

The workforce should indicate the conditions for issuing wages and additional financial incentives, including premiums (Art. 57 of the Labor Code of the Russian Federation). From the text of the document should be unambiguously clear when the employee is entitled to count on premium and in what volume.

The condition for the bonus in the labor agreement can be reflected in two ways: to fully indicate the circumstances and procedure for issuing awards or refer to the internal provisions of the enterprise where this information is prescribed.

It is better to give preference to the second option and mark the name of local documentation in the text of the contract. It is easier and more convenient. If you need to change the award conditions, it will only be necessary to reflect it in these internal documents, and not in each contract.

Regulations on wages, provision on the bonuses.

Here, executives indicate all significant conditions for the bonuses:

the possibility of financial promotion of workers (wage system);
types of premiums existing in the company, and with what frequency they should be paid (for the results of the activity within a month, quarter, year or, for example, one-time bonuses on the eve of holidays and so on.);
list of promoted workers (all personnel, certain departments, selective positions);
specific indicators and premium accrual scheme (for example, a certain percentage of salary for the implementation of a sales plan; a fixed amount to specific holidays, etc.);
other conditions set by bosses. The main thing is that there were no inconsistencies between the terms of the accrual and issuing premiums. Conditions should clearly flow when and in what amount the bosses are obliged to promote the staff of their institution.

Collective agreement.

If a collective employment contract concluded between the employer and employees, then information on the procedure for accrualing and issuing awards should also be prescribed.

Note: The employee must sign in the labor contract, as well as leave a signature in the wage position, in the Promotion Regulations and in the Collective Treaty (if any) after familiarization. These documents employee provides the head.

Promotion Regulations

The provision on the bonus is an internal document of the enterprise where all the rules of staff bonuses are prescribed. Regulations on the bonuses of employees, the sample of which you can download on the Internet gives an important advantage. Tax inspectorate Claims will not be able to prevent complaints related to the inclusion of premium labor costs when calculating income tax.

The provision on the bonuses of workers (2018) can be represented as:

Section (applications) of a collective agreement;
Section of labor payment;
Independent regulatory act.

If the enterprise is small, it is allowed to compile a single provision on the bonuses. If the firm is rather large, the position is better to develop for each unit or group of departments.

The structure of this document is always the same. It prescribe criteria and conditions for issuing premiums, amounts and frequency of their payment, calculation scheme, a list of violations, due to which a bonus decreases, as well as a list of payments that are not charged premium. To the Regulations on the bonuses of workers, downloading which you can on the Internet is recommended to include the following chapters:

Chapter 1.General.

This section prescribe the purpose of introducing the bonuses system. Suppose a monetary promotion can be directed to an increase in labor productivity or quality of goods, works and services.

Chapter 2.Types of premiums and governments. It is better to reflect in the document, for which they appoint a prize and for what criteria it is paid. So, premium can cause for:

intensity of work;
continuous working experience in the enterprise;
the results of work.

Important! In order for the accrual of premiums to justify without any problems, it is necessary to work out and clearly formulate the criteria of employees.

It is not necessary to use blurry wording, for example, "for good work" or "Compliance with labor discipline."

Here you can also mention the awards for holidays and other remuneration paid from the profits. In general, premium may vary depending on:

categories of employees: For example, premiums are put on only workers, heads, specialists or employees (apply to evaluate the results of industrial activities) or all personnel (for example, promotion for long service or for general achievements in work);
payment time (based on the results of the month, quarter or year);
the frequency of issuing (premiums are both regular and one-time);
fund, from which takes funds to issue awards (from the wage or profits foundation);
relations to taxation (awards are taken into account for tax purposes or not);
the amounts of premiums (fixed or as a percentage of any indicator).

Chapter 3.The procedure for calculating premium.

This chapter establishes a list of employees who are relying awards. We prescribe the names of units, specialties, posts or types of work.

The value of premium can be expressed by a specific amount, as well as a percentage of a certain indicator. For the full implementation of the plan, production of products in the established amount, the lack of defective products, advertising, carrying out works and the provision of services at a given time, etc. It may cause a constant size of premium (for example, 15% to a piecework wage, 40% to constant Parts of the salary).

If it is difficult to determine the amount of incentive payments, due to the large number of bonuse criteria, it is better to assign a minimum and maximum amount of premium (admit, the amount of monthly bonuses is from 10 to 40% of the salary). Often, the chiefs of departments are entrusted to set the amount of a premium specific employee. But in such situations, managers can blame in binding. Therefore, it is better if the amount of the award will be associated with specific criteria.

In addition, the chapter should write a decision maker on the accrual of premium:

Who decides to promote employees;
How this decision is brought to accounting;
As often, employees are issued by one or another premium;
For how long the decision is made on the award of staff at the end of the month or quarter.

Here the conditions are denoted, due to which management has the right to reduce the size of the Prize:

the employee does not fulfill or executes its labor functions in a short way;
violates the internal labor regulation;
violates the working discipline (strollers, appears at work in a state of alcoholic, narcotic, toxic intoxication, etc.);
does not execute orders of bosses;
violates the requirements of labor protection and industrial sanitation.

Chapter 4.Types of disorders that reduce the size of premium.

This chapter prescribes the terms of issuing awards, as well as a list of situations, due to which the award is reduced or not prescribed:

the employee was transferred to a position with a lower payment, he made a remark or reprimand;
employee violated fire safety and safety technicians, labor protection requirements, internal labor regulations;
publicly fulfilled its labor functions, registered in the official instruction, ignored his duties or fulfilled them with a short way;
did not follow orders and orders of the leadership or the requirements of other managerial documentation of the company;
lost, damaged, damaged the property of the enterprise or another loss by his actions;
walking the working days, appeared at work in a state of alcohol intoxication or absent without good reason.

Chapter 5.Conclusion.

The chapter indicates how the situation comes into force and how much time is valid.

The moment of entry into force can be reflected in the document itself or in the order of the authority of the enterprise. If the period of action is not marked, it is believed that it is unlimited. That is, the situation is relevant before its cancellation or until the moment when the company will take a new internal act, where the procedure for the bonuses of employees will be registered.

How to issue a service note and order about employee award

Regular premium, provided for by the wage system, do not need to fix individual documents so that it is possible to make decisions about issuing such a remuneration. The order of incentive payments is already reflected in the internal regulatory act about the bonuses.

If the head wants to issue an unplanned prize to a specific employee, thus making merit, and this financial encouragement is not provided for by a collective or employment agreement, it may apply to the superior authority to make this decision. In this case, a service note is drawn up (bonuses of workers). The main part of its content is information about the basis of the emergence of an employee's bonus.

The final decision on both regular and one-time bonuses is made by the Director of the Enterprise. But in the first case, he argues the results of the distribution premium Fund Companies, and in the second - decides, it is worth a promotional employee or not.

A service of employee bonus includes the following information:

Company name (fully), where the employee works;
F. I. O. General Director of the Institution and the Direct Head of the employee in respect of whom the question arose about the bonuses;
General about the specialist, his work experience, a list of success and achievements in work;
A description of a specific situation, according to the results of which it was decided to promote this employee (for example, he exceeded the plan, developed and implemented the rationalization idea, etc.);
A petition for issuing a premium;
Date of office note.

The head of the unit where the employee is being operated is obliged to familiarize himself with the service note and sign in it. If the employee has several managers of different levels, then they must be written in the document.

After the approval of the award for the award (as confirmation, the visa of the enterprise director on the service note forms) is a personnel department forms an order for the bonuses of employees, the sample of which should be in each organization. The order also owes the head of the company. When the execution of all documentation is completed, the accountant issues an employee to the award.

To issue an order of bonus, you can fill out:

unified forms of T-11 and T-11A, approved by the Resolution of the State Statistics Committee of the Russian Federation of January 05, 2004 No. 1;
blank composed in arbitrary. It should be developed and approved a specific company.

And in the other case, the order will be legally binding, since from October 1, 2013, not only unified forms are allowed to design this document (see the Ministry of Finance of the Russian Federation 12/04/2012 No. PZ-10/2012, section "Forms of the Primary Accounting documents ").

But the order form still should contain the information necessary for such documentation (see paragraph 2 of Art. 9 of the Federal Law "On Accounting" from 12/06/2011 No. 402-FZ), namely:

title of the document;
date of its formation;
name of institution;
the size and unit of measurement of the premium (for example, a cash premium in the amount of 10,000 rubles. etc.). In this case, you must register:
F. I. O. Prompedable employee;
the name of his position and the corresponding structural department;
base for bonuses;
form of encouragement;
premium size;
by whose idea is carried out bonuses;
name of post, F. I. O. and signature officerresponsible for performing and / or registration of the operation / event;
signature of the director of the enterprise.

In the letter of Rostrud dated 14.02.2013 No. PG / 1487-6-1, non-state institutions have the right to apply free forms of primary accounting documentation containing the above data.

Evaluation of the effectiveness of the employee bonuses system

In order for the employee bonus system to efficiently and successfully function, it is necessary to regularly analyze it and control it. If you timely detect and exclude errors at each stage, then as a separate employee and the whole company will work much more efficiently.

To speak briefly, an effective incentive system gives a visible economic benefit exceeding the costs of its implementation. At the same time, each employee receives the appropriate financial reward for his work.

The main criteria for which the bonuses system are estimated is:

compliance with the indicators taken into account in the bonuses, goals of the department or enterprise in general;
evaluation of how correctly the base is selected for calculation. It is necessary to regularly analyze the degree of execution of the selected system of indicators for a long period of time. If the installed base is below the actual level of its execution on a regular basis, it needs to be revised;
the presence of positive dynamics of the estimated indicator from the implementation of the bonuse system. If the promotion scheme does not contribute to the improvement of the specified labor indicators, it has exhausted itself, and therefore it is necessary to think about the introduction of a different mechanism. At the same time, the influence of factors that do not depend on the will of the employee should be eliminated (failures in work technical means, forced downtime);
the adequacy of the amount of premium. The size of the award should accurately comply with employee achievements. It is quite difficult to evaluate this, since it is necessary to analyze the impact of numerous factors. If several bonuse factors have been established, it is necessary to find out whether there are no distortions in the work required for their implementation. It is worth understanding that premium in the amount of 7% or 10% of the salary, the tariff rate is not stimulating;

application

The procedure for creating and using cards of evaluation of labor results for a certain period

Dictionary of main terms

Auxiliary units - enterprise divisions, the result of which is the service maintenance of the main divisions of the plant.

Group of bonuses - A group of posts for which the same governments are installed.

Group indicators - Indicators of the evaluation of the effectiveness and efficiency of employees of one structural unit or enterprise as a whole, aimed at measuring the degree of achievement of the general goals set before this group. The group indicator (as a rule, quantitative) is common to all employees of this group. The share of group indicators in the overall assessment is determined separately for each group of posts.

Range of evaluation of performance - The values \u200b\u200bof the quantitative indicator (from the minimum to the maximum), within which the size of the award is determined.

Individual indicators - Indicators of the evaluation of the effectiveness and efficiency of the individual employee used to measure the degree of achievement of the goals set before him. Individual indicators can be both quantitative and high quality.

Map of indicators of evaluation of labor results for position (further - Map of indicators) - a set of indicators that meet key areas of responsibility of this position, indicating the weight, the range of performance assessment, methods of calculation, assessment objects, data sources for calculation.

Quality (expert) indicators - Indicators intended to evaluate the activities of the employee on the position held on the basis of the expert conclusions of several persons (experts). Qualitative indicators are calculated in accordance with the methodology for performing expert assessment of labor results.

Quantitative data - Data on the company's activities for the evaluation period, expressed in specific units of measurement. Used to calculate quantitative indicators.

Quantitative indicators - indicators reflecting the degree of achievement of the target result; expressed in physical or monetary units, as well as in relative form. Methods for calculating and data sources for quantitative indicators are specified in an individual indicators map for each position.

Evaluation object - One of the criteria for expert assessment, a qualitative indicator of labor results. Each object is rated separately. The system of assessing the results of the company's labor company usually applies from two to five estimation objects for one expert indicator.

Main units - enterprise divisions, the result of which is the production of commercial products.

Reporting period - The period for which the results of labor (month, quarter, year) is being evaluated.

Estimated - The employee of the company holds the position included in the labor results assessment system. His activities in this post for reporting period shall be evaluated.

Assessing (expert) - The employee of the company included in the system of assessing the results of labor as an expert. It is an internal and / or external client (consumer of the results of labor) of the employee.

Indicators Estimating the results of labor - Indicators of the effectiveness and efficiency of the activities of a separate employee, divisions and companies as a whole. Efficiency indicators are divided into group and individual, quantitative and high-quality.

Prize (variable remuneration) - Additional remuneration, depending on the results of labor specific employeeand from achieving the planned results of the company as a whole.

N-1 level staff - Workers directly subordinate to the director of the enterprise.

Employees of the N-2 - Employees directly subordinate directors in areas.

Employees of the N-3 level and below - Workers subordinate to lower level managers, and ordinary employees.

The actual value of the indicator - The value of the quantitative indicator of assessing the results of labor during the reporting period, calculated in accordance with the calculation method given in the indicators.

1. Map of indicators of assessment of labor results (I)

Agreed:
Head master _____________________

Note:

1. For the main divisions, it is recommended to use two types of group indicators: the index of the enterprise and the subdivision indicator. For the positions of the N-3 and higher, the enterprise group indicator is used, and for lower levels, the subdivision is indicator.

In some cases, instead of a group indicator, the parameter " mandatory conditions"When performing which a premium for this indicator is not calculated through algorithms, and is established in a specific numerical expression. An example is the above-mentioned bondage map.

2. Example of calculating the premium: Suppose, the performance of the norms was 125.5%

The size of the award, thus amounted to 12.75%.

For auxiliary units, regardless of the level of the employee occupied by an employee, an indicator of the entire enterprise is used as a group indicator (or conditions).

3. Individual indicators are determined in accordance with key areas of responsibility of the evaluated employee who occupy this position. The weight of each individual indicator should be set in the range of 10-60%. In exceptional cases, the operating unit is allowed to establish the weight of the individual indicator in the range of 10-90%.

4. The range of performance evaluation for each quantitative indicator is determined on the basis of statistical data for previous periods. Such a sample should cover at least four periods. For the maximum amount of the governor, the average sample value for the year is accepted.

For a qualitative (expert) indicator, it is necessary to bring the assessment objects that reveal its essence. In the system evaluation system, it is usually used from two to five estimation objects for each indicator. Also in the graph for this indicator there is a list of evaluating persons indicating the weight of their opinions in the overall assessment.

Map of indicators of labor results (II)

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5. Expert rating points can be increased to five or reduced to zero. Experts fill out an expert assessment questionnaire, then an order is issued to increase (decrease) a score.

With an expert assessment, five points maximum percentage of a premium increases to 29.2%. Thus, with an expert assessment other than three, the percentage of a prize is calculated by the formula:

Expert review

For example, an expert assessment of three points on a five-point scale is exhibited, then 3: 5 x 29.2% \u003d 17.52%.

6. The award map is consistent with the direct head of the estimated employee or with the head of the structural unit.

2. Rules for calculating the size of the award in terms of

The method of calculating the size of the award for each indicator is driven on a separate sheet as an application to map indicators of evaluation of labor results And in accordance with it.

To calculate the size of the premium on the quantitative indicator, such a technique can be used. The product evaluation range is divided into an even amount of the gaps (usually from 4 to 10) as follows: First, the middle of the range of performance evaluation range is determined and the average premium size corresponding to it:

As a result of the sequential division of the range, we obtain N-O, the number of gaps:, ....

After the performance evaluation range is divided into a finite number of equal gaps, the size of the award in the indicator is determined at the following rule:

x n \u003d b and more

Graphically, this can be submitted:

Example. The average percentage of the employee premium for a certain period is 20%. The weight of the indicator is 30%, the range of performance evaluation is 80-120%. In this case, it is advisable to break the range of performance evaluation by four gaps: ,,,.

The maximum premium size for this indicator will be:

For gap -

2	h.	2 x 20% x 30%	= 4,8%.

For the gaps, the calculation of the premium size by analogy with the intervals ,.

For the actual values \u200b\u200bof the indicator smaller than 80%, the size of the premium will be 0%, and exceeding 120% - 12%.

Thus, the size of the premium in this example is determined by the following scheme:

3. Annex to Labor Results Assessment Indicators (I)

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Note:

1. To calculate the size of the award in a qualitative indicator, it is recommended to apply a technique similar to the method of calculating the size of the premium in the quantitative indicator.

Graphic representation:

2. The total amount of the premium for the period is calculated as the sum of the actual values \u200b\u200bof the award (in percent) for each indicator.

Appendix to the indicators of evaluation of labor results (II)

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1. The procedure for calculating the size of the premium due to the reporting period.

Employees of the department of labor and wages (ODS) are calculated by the calculation of the premium for the reporting period on the basis of certificates provided by the heads of structural information units on the implementation of group and individual indicators in the prescribed manner.

Otiz workers bring information about the actual amount of the award (including in terms of indicators) to the direct head of the employee in order to further bring it to the employees of the enterprise in the prescribed manner.

2. Procedure for revising card indicators of assessment of labor results during the reporting period.

The basis for making changes to map of indicators of evaluation of labor results is an:

changes in the basic functions of the employee (group of employees), in the case of reorganization, changes in the organizational structure, the release of the number, etc.;

analysis of the degree of achievement of results conducted by Otiz employees, identifying indicators of assessment of labor results that do not have a stimulating impact on the employee (employee group) in achieving their (s) of higher indicators.

4. The procedure for presenting mutual claims and distribution of variable remuneration (premiums) between labor collectives and employees

The procedure for presenting claims and distribution of variable remuneration (premium)

1. General Provisions.

This procedure is developed and introduced in order to:

creating prerequisites and conditions for high-performance work of labor collectives engaged in various stages of the production process, and in different, but interrelated processes (production, provision, maintenance, management);

development of labor rivalry;

enhance the moral and material interest of labor collectives (brigades) and individual workers in achieving high end results.

2.1. The claim is the total expression of the loss of wages, which suffered a brigade (plot, department, service) in the reporting month due to the fault of the teams - seids in production relations.

2.2. The claim is made on the principle of its recognition, that is, the availability of mutual consent of labor collectives (sender and recipient of the claim) in the form of an act and is confirmed by the signature of higher managers (sample - Form number 1).

2.3. The basis for the presentation of the claim may be: downtime, accidents, low quality products, interruptions in the provision, etc., significantly influenced the results of the work of this collective for the reporting month.

2.4. The calculation of the amount of wage losses on presented claims produces Otiz on the basis of the act and data of the relevant departments and enterprise services (according to the functions of functions) confirming the legitimacy of the claim.

The amount of wage loss is calculated on the basis of the amount of accumulation of remuneration due to the labor collective - the sender of the claim in the reporting month in accordance with clause 5.2.2. Regulations on the terms of wages and bonuses of workers.

2.5. The presentation of the claim to the labor team (brigade) on the poor performance of the work (services) or non-compliance with the requirements within the framework of production relations between interrelated groups or teams is expressed in the redistribution of the award between the sender and the recipient of the claim in the direction of increasing or decreasing (respectively) are presented in the established below order.

2.6. To simplify the calculation of the amount of wage losses and the invisible amount of penalties on the presented claim, a system of labor deposit coefficients (KTV) presented in Form number 2. To the present order, namely:

at ktt team< 1,0 (penalties) - as a product of the size of variable remuneration, calculated on the basis of individual performance indicators of labor collective - Recipient Claims for the reporting month as a percentage, the amounts of salaries of this team and the established KTV divided by 100%;

with KTV team\u003e 1.0 - extra charged to the amount of variable remuneration collective - sender Claims calculated on the basis of the individual indicators of his work for the reporting month, which is calculated in the amount of penalties received, but not more than 50% of the amount of variable remuneration due collective - recipient Claims based on the results of work for the reporting month.

The redistribution of the premium size between the collectives, taking into account the penalties, is approved by the Director of Human Resources and Social Development.

2.7. The acts of mutual claims decorated in the procedure established above are provided in the OTD to calculate the amount of penalties in working order, that is, as they are present (do not accumulate at the end of the month).

2.8. Inside the labor collectives, the amount of variable remuneration is redistributed between employees, taking into account the efficiency coefficients of their labor (KET), that is, in proportion to the labor deposit of each employee. Kat is established by the direct supervisor of the labor collective (senior master, master, interchangeable master, brigadier, etc.) in coordination with the trade professional.

It should be borne in mind that:

Kat equal to one, it is established by employees who did not have observations during the month by the administration, a qualitatively fulfilled the production task that did not violate the labor discipline, the rules of labor protection and other omissions;

Kat below unity and to zero It is established by workers who worked less productively and intensively than the remaining members of the team, made marriage, violation of technology, labor discipline, labor protection, and other omissions;

Kat above units up to 1.5, as a rule, is established by employees who have successfully fulfilled all the production tasks and tasks of managers; manifested the initiative aimed at improving the work efficiency of the brigade; achieving high quality labor; who performed the functions of missing employees; combined profession; successfully fulfilled the most labor-intensive and hard work; Showing a high professional skill, etc.

The heads of collectives - recipients of claims are given the right to not submit to the bonuses in the reporting month of those workers, due to the fault of the claim (accident, marriage in work, violation of the technological process, workers and job descriptions, etc.).

Form 1.

ACT
on the presentation of the claim to the labor collective

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Form 2.

SCROLL
claims and size increase and reduce labor deposit coefficients

Table. 1. An exemplary list of raising indicators when determining the KTV team - the sender of the claim

No. p / p	Claiming	Sign Ktt.
	Increased labor intensity, additional costs of working time due to the fault of adjusts (other structural units)	from 0.1 to 0.3
	Additional labor costs for the correction of marriage due to the supply of low-quality raw materials, materials, semi-finished products, etc.	from 0.1 to 0.5
	Performing the most time-consuming and complex works compared to other structural units (brigades)	from 0.1 to 0.3
	Elimination of the consequences of the accident that led to the loss of production (failure to fulfill the norms of development due to idleness not due to the fault of the collective - the sender of the claim)	from 0.1 to 0.3
	Development and implementation of new projects aimed at improving production efficiency to replenish losses

Table. 2. An exemplary list of lowering indicators when determining the KTV team - the recipient of the claim

No. p / p	Claiming	Sign Ktt.
	Excessive downtime of the equipment of the site due to the fault of the directors (serving unit) for a certain period	from 0.1 to 0.3
	Violation of technological discipline, requirements of standards	from 0.1 to 0.5
	Low quality transmitted permal products (works, services) for further processing (use)	from 0.1 to 0.3
	Non-external raw materials, materials, tools, electricity and other necessary resources	from 0.1 to 0.5
	Failure or late fulfillment of requirements for the structural division of related units	from 0.1 to 0.5
	Nertmichy work due to the fault of a structural unit - Recipient Claim	from 0.1 to 0.5

Form 3.

Table. 1. List of factors affecting the magnitude of the Kat employee

No. p / p	Claiming	Sign Ktt.
	Constant over-fulfillment of replaceable tasks and labor standards
	Higher work quality compared to other employees
	Reducing equipment downtime against established norms
	Manifestation of the initiative to the employee to prevent equipment and employees
	Combining Professions, Expanding Service Zone
	Permanent execution, along with its duties, the functions of the missing employee
	High labor intensity, work of increased danger
	Performing the most time-consuming and complex works
	Manifestation professional skillsproviding higher labor productivity with high quality of work and reduce the timing of the task
	Savings of basic and auxiliary materials, electricity and other resources
	Development and implementation of new projects aimed at improving production efficiency

Table. 2. List of lowering indicators for determining Kat

No. p / p	Claiming	Sign Ktt.
	Failure or low-quality performance of production tasks
	Insufficient intensity or systematic lag from a common pace of collective labor
	Violation of technological instructions, standard requirements
	Unsatisfactory content of equipment and workplace, violation of the rules of operation of equipment
	Violation of the rules of labor protection and culture of production
	Systematic non-fulfillment or late fulfillment of duties according to its official (working) instruction
	Systematic performance with low quality, errors
	Irrational use of raw materials, materials, tools, electricity and other resources
	Increased equipment downtime for the fault of the employee
	Insufficient Production Skills, Low Professional Skill
	Systematic failure to comply
	Violation of work discipline, the rules of the internal labor regulation, production culture

The bonuse system at our company assumes both collective and individual remuneration. I would like to stay on the structure of the bonuses (Table 1). Today we use:

bonus bonus;
bonuses for performing key indicators;
individual bonuses.

Table. 1. Structure of the bonus system

View of the bonuses	Characteristic of bonuses
View of the bonuses		Promping Indicators	Prize Size Criteria	A source	Periodicity
Bonus	Officers	Objectives of the Company and Divisions	Results of the company . Control level	Profit	Half year / year
	Specialists	Company goals, divisions and employee	Results of the company . Results of staff assessment
	Workers	Goals companies	Results of the company
Prize for execution KPE (key performance indicators)	Functional management	Key performance indicators (KPE)	Results of the unit . Distribution of indicators by specific weight . Differentiation by category Personnel	Cost price	Quarter
	Workers paid				Quarter
	Linear management				Month
Individual bonuses	Workers paid piece	Quality and productivity	Differentiation by profession . Dependency on the degree of implementation Indicators	Cost price	Month

Bonus bonus applies to the company's entire staff - in the first half of the year. The size bonus remuneration Differentiated in size: depending on the increase in sales (with respect to last year). It is calculated according to a certain formula, which is based on the average monthly rate, the number of tariff rates and a certain increase in the increase. Implementation of industry standards slightly affects the size of the award, it is much more dependent on achieving the company's strategic goals. The plan over-fulfillment also slightly affects the remuneration, since we are not interested in this. Thus, each personnel group receives "its" bonus, taking into account the level of management, the level of position and the degree of influence on the final result.

The distribution of bonus remuneration between divisions and individual employees depends on the following factors (Table 2):

the degree of fulfillment of goals: companies, divisions, individual;
the degree of influence of the post to achieve the company's strategic goals (at the same time, the lower the status of the employee, the greater the remuneration depends on his personal efforts, the higher the status - the greater the remuneration depends on the success of the team as a whole).

Table. 2. Bonus remuneration distribution matrix

The size of the personal bonus remuneration of the worker depends only on its individual indicators, performance and quality. If he had no comments on performance, quality and labor discipline - It will get a bonus remuneration in full. But the amount of the amount that will be aimed at paying remuneration depends on the implementation of the company's goals.

In addition, specialists and managers can receive an additional bonus for high personal results that are related to project management, with participation in projects for some personal achievements. This is an estimate for superfold, with such achievements, the coefficient of bonus remuneration may increase even more.

The most important thing in the system of bonuses for performing key indicators is the technology of forming indicators (Fig. 1). We allocate several groups of key performance indicators:

KPE enterprises (sales, profitability, net profit);
KPE of individual business processes (strategic management, continuous improvement, etc.);
KPE divisions (influence on the results of the business process, the efficiency of the unit, the satisfaction of consumers) and
KPE employees (contribution to the results of the unit, competence, productivity, quality).

Fig. 1. Technology for the formation of bonuses

To illustrate the key performance indicators for the business process "Production" (production preparation department, repair plot, quality control department, etc.):

fulfillment of the production plan of products of its own production - in physical terms;
quality assessment - in points (including divisions working on industrial cooperation);
rising labor productivity.

But for the business process "Personnel Management" (Department of Planning Needs in Human Resources and Payment Systems, Personnel Department, Personnel Development Group) We have allocated two performance indicators: labor productivity and satisfaction with the quality of services provided (Fig. 2). Indicators for measuring their quality are:

compliance with the timing of the position of the vacancies;
consolidation of newly adopted personnel;
execution of the scheduled flow rate of personnel;
implementation of the personnel optimization program;
execution of the schedule for the development of regulations;
fulfillment of the action plan to implement the information support system;
the increase in the attendance of the corporate site (compared with the level of the corresponding period last year);
assessment by consumers of the quality of services provided.

Fig. 2. Personnel Management Service

For the main subdivisions of the award for the performance of indicators, we pay quarterly.

Perhaps it will be useful to read: