The provision on material incentives for employees is a sample. An example of a provision on bonuses to employees. Document design options

Most organizations have a staff bonus system. It is one of the most powerful tools for motivating employees, allowing them to achieve quality improvement in the shortest possible time. The information presented below will help to correctly compose Required documents for the payment of premiums and take into account all the points related to this issue.

What is a premium, and what legislative acts is it regulated by?

The modern Labor Code of the Russian Federation defines the premium as incentive payment, which can be claimed by employees with certain achievements v professional activity... However, similar bonuses to can be assigned in other cases, for example, on the occasion of a holiday. In this case, they will be of a one-time nature (as opposed to regular performance-based bonuses).

The main legislative act regulating the issues of bonuses is Labor Code of the Russian Federation... It is here that the most comprehensive information on the problem we are considering is presented.

Why is it necessary to create a separate document in the organization on bonus payments to employees?

Despite the fact that the payment of bonuses is widespread, many managers refuse to draw up the Regulation on bonuses for employees. The main argument is the presence of a similar section in Wage regulations... However, it would be better to develop such a document. And why, we will tell below.

Creation of a separate document on employee bonuses will allow responsible persons in the organization:

Avoid questions from employees of the Federal Tax Service about the introduction of bonuses into the structure of labor costs used to determine the amount.
Free yourself from the claims of the FSS employees on the issue of calculating benefits in the event of temporary disability for a member of the labor collective.
Do not pay attention to material incentives concluded with an employee when applying for a job. This is very important. The fact is that the norms of tax legislation allow including in the composition of labor costs only those bonuses that are stipulated either by the contract or collective agreement... In this regard, in order to comply with the law in the text of the agreement, it is enough to register a link to the corresponding paragraph in the Regulations on Bonuses.

These are the main points that prove the advisability of drawing up a separate document on employee bonuses.

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Stages of creation, design and storage

Currently clear requirements to the preparation of the Regulation on bonuses for employees no. Neither the Labor Code of the Russian Federation, nor any other regulatory legal act provides comprehensive information on the development of this document. In this regard, we will adhere to practical experience companies that have managed to achieve excellent success in this area.

The first thing to consider when creating the Regulations on employee bonuses - company size... If only a few dozen people work in it, then one document will be enough. Otherwise, with a complex organizational structure, it is more expedient to develop a separate act for each department.

In the very general view The provision on bonuses to employees reflects the following information:

The size of each type of premium.
Conditions for their receipt.
Payment terms.
Calculation procedure.
Circumstances upon the occurrence of which the payment of the premium is terminated.

In more detail this document can be to present in the following form:

General Provisions. It reflects the goals and objectives that the management set for itself when developing the bonus system. You can indicate, for example, an increase in labor productivity indicators for the organization as a whole and in each separate department.
Types of awards, their indicators and conditions for obtaining. In this section, the types of awards are indicated, and for what achievements they are awarded. For example:
- for overfulfillment of the plan;
- for a solid work experience in the company;
- for the results of the year.
Also at the request of the management and if available financial capacity the details of receiving the award on the occasion of any special date, for example, an anniversary, may be spelled out.
Do not forget about bonus rates. They can be divided into qualitative (improving the qualitative characteristics of a product) and quantitative (output in excess of the established norm).
The procedure for calculating premiums. This section of the Regulations on bonuses to employees reflects information about employees who, if they meet certain criteria, can count on payments. Specific positions, professions and types of work are indicated.
Final provisions. They contain information about the time of entry into force of the document and the period of its validity.

In the vast majority of cases validity The provisions on bonuses to employees are terminated at the time of the publication of a new document. In the event that it is included in the structure of the collective agreement, then the period of its validity will be equal to the period of validity of this agreement.

Distinctive features of bonuses and drawing up an appropriate document for various organizations

Modern Russian legislation allows the company's management, at its discretion, to prescribe all aspects of the bonus system in labor contracts, collective agreements and other regulatory legal acts. However, in this case, the norms of the Labor Code of the Russian Federation must be strictly observed.

So, for organizations, whose activities are funded by the state, special Guidelines... They establish the general direction of the creation of the Regulation on bonus payments to public sector employees. In such institutions, those responsible for creating the bonus system should be guided by the personal qualities of employees, which allow bringing the labor process to a qualitatively new level. At the same time, one should not forget about the bonuses due for different intensity of work in one position (for example, a bonus for class leadership to a teacher high school) when performing work in hazardous conditions.

Also, a system of bonuses for professional skills can be applied to public sector employees. It is inherent in employees with high qualifications and solid work experience, applying innovative methods and technologies in their work, and having the skills business communication at a high level. One of the most common indicators professional excellence an employee of the public sector is the simultaneous development of several (related or distant) professions by a person.

In other organizations ( construction, industrial, trade) the bonus system is determined by a collective agreement or agreement. However, as mentioned above, more detailed information should be indicated in a separate document - the Regulation on bonuses for employees.

How the prize is awarded

The first stage the development of a bonus system in the organization is to determine the circle of employees who will be able to apply for it in the future. After that, the conditions for the appointment of these payments and the circumstances under which the employee cannot count on them are established.

The most common of these situations are:

An employee receives a disciplinary action.
Demotion of an employee.
stipulated by the employment contract (both regular and one-time).
Ignoring by the employee of the accepted in the company, non-observance of safety measures and sanitary and hygienic standards, failure to comply with labor protection requirements.
Without good reason.
Absence from the workplace for 3 hours (or in total within one day).
Appearance in the organization in a state of alcoholic or drug intoxication.
Drinking alcoholic beverages, using narcotic and psychotropic substances in the workplace.
Serious material damage company property.

Concerning the size of the award, then it can be set either in a fixed amount of money (for example, 3,000 rubles) or in shares in relation to a certain base (for example, an overfulfillment of the plan by 50% is encouraged by 2,000 rubles).

It should be remembered that the legislation does not allow the employer, at his own discretion, to change the amount of the bonus in the direction of its reduction.

This can be done only with a proven fact of a certain violation (an approximate list of them is given above). In order to minimize the risk of labor disputes, it is necessary to reflect the circumstances in the smallest detail. in which the premium is not paid in full. For example, upon receipt of a comment or reprimand, the incentive payment to the employee is reduced by 1,000 rubles or 20%.

Development of a bonus system in most cases falls under the competence executive body organizations. It can be a director, deputy director or other responsible person. It is also possible to create special commission from company employees (accountant, personnel officer, manager, etc.).

Regardless of who decides on the appointment of bonuses to employees, he must take into account the recommendations of the head of the organization and directors of individual departments. Only in this case it is possible to create a truly effective personnel bonus system that fully meets the requirements of our time and the specific goals of the organization.

After the creation of the Regulation on bonuses to employees, the head of the organization issues an order for each case, which reflects information about the recipient of the payment, the type of bonus and other necessary data.

For employee bonuses, see the following video:

Bonuses to an employee are the most enjoyable part of all work. This means that your staff has successfully met the indicators, brought not a small profit to the company or introduced something new for the organization, which will be easier to work with and will allow you to earn more.

The procedure for bonus payments is established by the “Regulations on bonuses for employees”. List all possible payment options that may be charged by the company. Do not forget about the security of the organization and the economic part. Be sure to indicate the reasons for refusing to accrue a premium, also write down that you have the right to change payments, this will help you adjust, say, the annual premium, if there is not enough funds.

Bonuses are one of the main motivating factors for a specialist, therefore, always set adequate plans and / or feasible requirements so that the person does not give up, since the goal is not achievable. When the priorities are set and real, the employee will give it 100%.

Here you can download the provision on bonuses for employees of the 2017 sample for free

Position O awarding workers sample 2018

Labor Code Russian Federation fixes the following components of the employee's salary: salary or tariff rate, compensation and incentive payments. The latter type includes bonuses to an employee.

A number of amendments to labor legislation that have come into force since 2017, it is determined that micro-enterprises have the right not to develop, along with other internal regulatory documents bonus provision mandatory condition- the employer fixes the regulatory issues wages in an employment contract, the standard form of which is approved by the Government of the Russian Federation.

As for enterprises, the annual turnover of which exceeds 120 million rubles, the staff of which is more than 15 people and the share of state, municipal, public, religious or charitable organizations exceeds 25%, and foreign companies not dealing with entrepreneurial activity, is 50% or more authorized capital, a provision on bonuses is necessary. The form of the regulation is not legally approved, therefore it is developed freely.

POSITION

on bonuses for employees of LLC "Alpha"

1. General Provisions

1.1. The regulation on bonuses for employees of Alpha LLC (hereinafter referred to as the Regulation) was developed in accordance with the Labor Code of the Republic of Belarus and other acts of legislation of the Republic of Belarus in order to enhance the material interest of employees in the results of their work and increase the efficiency of the enterprise.

A comment

When developing provisions on bonuses, employers should take into account the Recommendations for bonuses to employees state enterprises and enterprises with a share of state ownership in their property based on the results of financial and economic activities, approved by the Resolution of the Ministry of Labor of the Republic of Belarus of March 30, 2001 No. 39.

1.2. This Regulation establishes the procedure and conditions for awarding bonuses to employees of Alpha LLC (hereinafter referred to as the Enterprise), the range of bonuses, the main and additional indicators of bonuses, the grounds for reducing the size and deprivation of bonuses, the frequency and sources of payment of bonuses and provides for a differentiated approach to bonuses depending on the personal the contribution of each employee to the results of production and economic activities of the Enterprise.

1.3. In accordance with this Regulation, bonuses are made to managers, specialists, other employees and technical executors, as well as workers of the Enterprise, working both at the main place of work and part-time. Part-time employees are rewarded on the same basis as the main employees.

1.4. The conditions and amount of bonuses to the head of the Enterprise are determined in the labor agreement (contract) concluded with him by the owner of the property or by his authorized body.

A comment

If the conditions, sizes and indicators of bonuses are not provided for in the labor agreement (contract) with the head of the enterprise, the head is awarded by the decision of the owner of the property (the body authorized by him) or in accordance with the Regulations on bonuses, which should contain a separate section on bonuses to the head and including, in addition to the obligatory information (a list of types of bonuses and their amounts, conditions and indicators of bonuses, the frequency and sources of payment of bonuses), also the procedure and frequency of submission by the head of the enterprise of a report to the owner of the property (his authorized body) on the fulfillment of the established indicators of bonuses and the amount of bonuses accrued and paid to him reporting period premiums. In this case, the Regulations on Bonuses, approved by the head of the enterprise, must be agreed with the owner of the property of the enterprise (the body authorized by him).

Key indicators and amounts of bonuses for managers government organizations and organizations with a share of state ownership in their property are provided for by the Regulation on the remuneration of labor of heads of state organizations and organizations with a share of state ownership in their property, approved by the Resolution of the Council of Ministers of the Republic of Belarus of 25.07.2002 No. economic activity "(with amendments and additions as of 31.01.2007). This Regulation provides for indicators and amounts of bonuses paid to managers based on the results of the financial and economic activities of the enterprise, attributed to the costs of production of products (works, services), which are taken into account in pricing and taxation, as well as additional and special bonuses paid from the profit remaining after tax.

2. Concept and types of awards

2.1. A bonus is an additional (monetary) remuneration paid to an employee of the Enterprise in excess of the basic earnings upon reaching the established bonus indicators in the manner, amount and on the conditions provided for in this Regulation in order to reward additional labor results, a responsible attitude to the work performed, high achievements in work, manifestation of creative initiative in completing assignments, etc.

2.2. This Regulation provides for the procedure and conditions for awarding bonuses to employees of the Enterprise for production results of work.

2.3. Bonuses to employees of the Enterprise are carried out in the manner, in the amount and on the conditions provided for by these Regulations upon reaching the established bonus indicators (current bonuses).

A comment

From bonuses, which are an element of wages and are paid in the manner and under the conditions stipulated by the Regulations on bonuses (collective agreement (agreement), labor contract) upon reaching predetermined indicators, one-time bonuses should be distinguished, which are paid on the basis of the order of the head of the enterprise in accordance with Article 196 of the Labor Code of the Republic of Belarus of July 26, 1999 No. 296-З (with amendments and additions as of June 29, 2006) (hereinafter - TC) to individual employees as a measure of reward for high-quality and highly productive work, as well as for personal achievements in work on the basis of comparative indicators of labor of employees of the enterprise. The main difference between bonuses conditioned by the wage system and one-time incentive bonuses is that if the specified bonus indicators are met and there are no grounds for depriving (reducing the size) of bonuses, all employees without exception, who are included in the circle of bonuses, have the right to receive the current bonus. for this bonus indicator, while a one-time bonus is made at the discretion of the organization's management and the employee does not have the right to demand payment of the specified type of bonus.

2.4. Bonuses for the workers of the Enterprise can be individual and collective.

A comment

It is advisable to pay individual bonuses to workers where the conditions for organizing production predetermine the work of each worker independently of others, when performing specific types of work requiring certain skills, the ability to work on special equipment, when taking into account individual labor results, etc. In this case, individual indicators and conditions for bonuses are established directly by profession or type of work.

Collective bonuses can be used both in the collective and in the individual form of labor organization and payment and is intended to interest workers in the overall end results of the work of the brigade, site, workshop. The bonus is accrued to the brigade as a whole and is distributed among the employees, taking into account the personal labor contribution of each and the hours worked.

Collective bonuses can (if necessary) be supplemented by individual bonuses (along with the payment of bonuses as a whole for the brigade, site, workshop, for specific indicators, a bonus is paid for individual results of work in the workplace).

3. Frequency, sources and conditions of bonuses

3.1. Bonuses to employees of the Enterprise (with the exception of managers, their deputies and chief specialists) are made monthly on the days of payment of wages in the month following the reporting month.

A comment

Since in order to determine the amount of bonuses to be paid to employees, it is sometimes necessary to make complex and time-consuming calculations of the indicators of the financial and economic activity of the enterprise, in some cases (depending on the terms of payment of wages established at the enterprise) it is advisable to set the date of payment of bonuses on the date of the month following the worked which the employees of the enterprise are paid an advance payment.

3.2. Bonuses for managers (their deputies) and chief specialists of the Enterprise are carried out based on the results of work for the quarter. At the same time, 30% of the accrued premium is reserved and paid in the absence of an increase in losses from the sale of products, goods (works, services) in the following order:

For the I and II quarters - based on the results of the first half of the year;

For the III and IV quarters - based on the results of the year.

A comment

The specified procedure for awarding bonuses to managers (their deputies) and chief specialists of commercial organizations is established by the Resolution of the Council of Ministers of the Republic of Belarus of 27.04.2006 No. 555 "On some measures to improve state regulation wages ". The heads of commercial organizations specified in the decree include not only heads of organizations, but also heads of structural divisions of organizations (heads of departments, workshops, services, departments), incl. heads of administrative and economic services, having the first position category code in accordance with the National Classifier of the Republic of Belarus "Professions of workers and positions of employees", approved by order of the Committee for Standardization, Metrology and Certification No. 234 dated 30.12.1996.

3.3. Bonuses are paid to employees at the expense of the wage fund, which is included in the cost of goods (works and services), and a part of the net profit directed to consumption. An additional source of bonuses is the amount of savings in material and other resources.

3.4. Bonuses to employees are paid when the main indicators of bonuses are met, given in the appendix to these Regulations. An additional indicator of the accrual and payment of premiums is the availability of net profit at the end of the reporting period, calculated on an accrual basis from the beginning of the year.

3.5. The condition for the payment of bonuses to the employees of the Enterprise is their observance of labor and production discipline, as well as the fulfillment of production standards (planned targets).

3.6. Bonuses to employees are paid on the basis of tariff rates (salaries) for the time actually worked (the amount of work performed) and are not limited to the limit.

A comment

In accordance with subparagraph 1.5 of clause 1 of the Decree of the President of the Republic of Belarus dated 03.27.1997 No. 10 "On additional measures to improve the remuneration of workers in the sectors of the economy" specialists and employees for production results in excess of 30% of wages at piece rates, tariff rates(official salaries) per employee are carried out at the expense of the profit remaining at the disposal of the organization.

3.7. The specific amount of the bonus for each employee is determined in accordance with his personal contribution to the overall performance of the Enterprise. When assessing the employee's contribution to the results of the enterprise's activities (establishing a bonus), successful execution employees of their official duties, the manifestation of initiative and other actions aimed at improving the results of work in the entrusted area of work, as well as actions that contribute to the development of the Company, making a profit.

3.8. If in the month following the reporting month there was a change official salary, rates of the first category of the United tariff scale employees of the Republic of Belarus, the calculation of the amount of the bonus is based on the new size. Accrued and paid bonuses due to changes in the conditions of remuneration are not subject to recalculation.

3.9. For newly employed workers, a bonus for probationary period, established in the employment agreement (contract), is not paid.

3.10. Employees who have worked for less than a month will not receive a bonus upon dismissal without good reason.

4. Procedure for calculating and paying bonuses

4.1. Bonuses to managers, specialists and other employees of structural divisions, as well as workers are accrued on the basis of data from accounting and statistical reporting, as well as operational accounting data and is drawn up by order of the Director of the Enterprise, which indicates: surname, name, patronymic of the employee to be awarded (a group of employees); type, amount and basis for payment of the premium. The order on bonuses is announced to the employee against signature.

4.2. Based on the results of work for the reporting period, the heads of structural divisions draw up service notes for bonuses to their subordinate employees, indicating the level of bonus payment achieved by the employee (employees) and the corresponding amount of the bonus. Service notes are submitted for consideration to the Director of the Enterprise no later than the 5th day of the month following the worked one.

4.3. Bonus from the wage fund is charged on earnings at piece rates, tariff rates, salaries, including allowances and surcharges paid for:

Combining professions, expanding the service area or increasing the volume of work;

Performing the duties of a temporarily absent employee;

Work in the evening and at night;

Irregular working hours;

Brigade leadership;

Coolness;

Professional excellence.

4.4. Total premium individual employee can be reduced for production omissions, which include:

Violation of technological modes, regulations, instructions, which led to a decrease in product quality, damage to materials, breakdown of tools, fixtures and equipment;

Loss or damage to inventory items as a result of violation of accounting and storage rules;

Providing the head of the enterprise (the corresponding structural unit) inaccurate information;

Poor quality of work, production of defective products;

Violation of safety rules, labor protection, fire and sanitary rules;

Being late for work, leaving work prematurely, as well as unauthorized abandonment of the workplace;

Failure to comply with the orders of the head of the Enterprise or the relevant structural unit;

Failure to comply with the cleanliness and culture of production in the workplace.

4.5. The grounds for depriving employees of bonuses are:

Absenteeism or absence from the workplace for more than three hours during the working day without a valid reason;

Appearance at work in a state of alcoholic, narcotic or toxic intoxication, as well as drinking alcoholic beverages, using drugs or toxic substances at the workplace during working hours;

Repeated disciplinary action for violation labor discipline;

Committing two or more violations and omissions in work during the reporting period;

Committing at the place of work the theft of the property of the employer, established by a court verdict that has entered into legal force or by a decision of a body that is competent to impose an administrative penalty;

Participation in strikes recognized by the court as illegal (for a period of at least three months).

4.6. Full or partial withdrawal of the bonus is made for the period in which the omission was committed. It is drawn up by an order (order) of the head of the Enterprise on the basis of a memo from the head of the corresponding structural unit with the obligatory indication of the reasons for such deprivation (reduction), and in case of a decrease in the amount of the bonus, also the amount of such a reduction.

4.7. Upon discovery of the facts of the manufacture of low-quality products, workers, managers, specialists and employees, through whose fault its manufacture (sale) was allowed, are deprived of the bonus in whole or in part for the months when these facts are revealed, regardless of the involvement of these workers in the prescribed manner in disciplinary or other responsibility.

4.8. Persons guilty of postscripts and distortions in reporting are deprived of the premium for up to one year starting from the period in which these violations were discovered.

Circle of employees to be awarded	The main indicator of bonuses	Achieved level of the indicator	Amount of premiums (as a percentage of the tariff rate)
Workers of production structural divisions		from 105% to 110%	5%
from 111% to 125%	10%
more than 125%	15%
Increase in production volumes per month	from 5% to 10%	5%
from 11% to 20%	10%
more than 25%	15%
Reducing the labor intensity of products	from 5% to 10%	5%
from 11% to 20%	10%
more than 25%	15%
Fulfillment of the plan for the volume of production for the month	from 105% to 110%	5%
from 111% to 125%	10%
more than 125%	15%
Defect-free manufacturing of products and delivery of it from the first presentation		10%
Administrative and management personnel	Revenue growth (cumulative since the beginning of the year)	from 5% to 10%	5%
from 11% to 20%	10%
more than 25%	15%
Export output growth (cumulative since the beginning of the year)	from 5% to 10%	5%
from 11% to 20%	10%
more than 25%	15%
Decrease in the percentage of product returns (cumulative since the beginning of the year)	from 5% to 10%	5%
from 11% to 20%	10%
more than 25%	15%
Reduction of losses and losses from marriage (cumulative from the beginning of the year)	from 5% to 10%	5%
from 11% to 20%	10%
more than 25%	15%
Net profit growth (cumulative since the beginning of the year)	from 5% to 10%	5%
from 11% to 20%	10%
more than 25%	15%
Growth in product profitability (cumulative since the beginning of the year)	from 5% to 10%	5%
from 11% to 20%	10%
more than 25%	15%
Accounting department	Development and use of measures to reduce the tax burden within the framework of the legislation		15%
Implementation of an effective pricing policy		10%

09.04.2007

Natalya Kalyuta, lawyer

The material was prepared by the editors of the journal "Jurist"

From the editor: Since April 9, 2008, in the Resolution of the Council of Ministers of the Republic of Belarus dated July 25, 2002 No. 1003 "On strengthening the dependence of the remuneration of the heads of organizations on the results of financial and economic activities" on the basis of the Resolution of the Council of Ministers of the Republic of Belarus No. 500 dated April 2, 2008, amendments and additions have been made ...

Since June 18, 2008, the Resolution of the Council of Ministers of the Republic of Belarus dated April 27, 2006 No. 555 "On some measures to improve the state regulation of wages" on the basis of the Resolution of the Council of Ministers of the Republic of Belarus dated June 11, 2008 No. 842 has been amended.

Since January 1, 2009, clause 1.5 of the Decree of the President of the Republic of Belarus dated March 27, 1997 No. 10 "On additional measures to improve the remuneration of workers in the sectors of the economy" on the basis of the Decree of the President of the Republic of Belarus dated January 23, 2009 No. 2 has ceased to be valid.

Most large companies having a significant number of employees, it is advisable to develop their own regulations that allow you to regulate relations with personnel, taking into account the specifics of the enterprise. In order to provide effective incentives for employees and indicate how this procedure takes place, the company can also draw up its own Regulation on employee bonuses.

The regulation on bonuses for employees is a standard enacted by an order of the management, which defines the main measures to stimulate and motivate people working at the enterprise in order to improve the efficiency of the enterprise.

This document allows you to adapt existing rules stipulated by the legislation for certain conditions of the enterprise, as well as to resolve conflicts arising on the appointment and payment of bonuses.

The importance of this act also lies in the fact that it allows to confirm the economic feasibility of the company's costs incurred in this area.

Many competent authorities that come with an inspection to enterprises are often asked to provide this document in order to check the correctness of taxation and inclusion in the cost base.

The regulation on bonuses determines those situations and indicators, the achievement of which allows the employee to pay bonuses for both performance and labor discipline. And if a dispute arises over the legality of the appointment or non-appointment of bonuses, then being guided by this Regulation, you can settle the issue and protect the interests of the company.

Since the company employs a significant number of employees, it is rather laborious to consider such conditions in them. It is best to create a standard and refer to it when making contracts. It will also streamline incentive measures.

When creating a provision on bonuses to employees, one must remember the main thing. Its norms should not contradict labor laws and worsen the rights of employees.

Attention! In small enterprises, a separate similar local normative act may not exist, its norms may be regulated by another document, such as.

Sample bonus regulations for 2019

What should be included in the provision on bonuses

The provision on bonuses for employees does not have a strictly defined form. Each subject develops it in accordance with the existing needs, so it can include a variety of issues to stimulate and motivate work in the enterprise.

General information

This section should indicate the main goals and objectives of the document.

V big company, consisting of many divisions, the position can be drawn up both for each division and for groups that have the same types of bonuses.

You also need to determine what types of workers the document applies to - full-time, part-time, everyone, etc. This will serve as a justification for the costs incurred.

Important! After the adoption of the document, its content must be brought to the attention of the company's employees. They must familiarize themselves with it, and then affix their signatures either in the magazine intended for this, or on.

If it becomes necessary to amend the position, the responsible employee must report this in the report or memo... Relying on it, the leader must form working group or appoint a responsible person who will be involved in drawing up a new document.

Procedure for Amending the Regulation

The law does not establish how an employer should make changes to existing regulations. If the company has a trade union body, then such actions must be coordinated with it. Otherwise, you can release separate document with a list of changes, or make the adoption of the provision in new version.

The process for accepting changes should be the same as the way in which the original document was brought into use. If the provision on bonuses to employees was put into effect by order, then in order to introduce changes, it is also necessary to draw up an order. If the acceptance was made by affixing the stamp "Approved", then the changes must be done in the same way.

The law stipulates that the employer is obliged to familiarize all employees against signature with any internal act. Exactly the same action must be performed when accepting changes - each employee must read it and put a signature under it.

The law of the Russian Federation does not require employers to draw up a provision on bonuses to employees. But it is better to draw up such a document. In the article we will tell you how to correctly draw up this local regulatory act in commercial organization what to envisage in it, as well as show a sample of the provision on bonuses.

Why and when to draw up a provision on bonuses 2019

It is a right, not an obligation of the company to develop a bonus regulation (Letter of the Ministry of Labor dated 09.21.2016 No. 14-1 / В-911). But it is better to draw up such a document. He will prove that the entity is justifiably including the premiums in expenses.

It is best to document the rules and procedures for the payment of employee benefits. Otherwise, the inspectors will have questions about the legality of certain payments, as well as the sufficiency of the grounds for reducing the tax base. Arbitrage practice shows that the tax office easily proves its claims. Thus, in order to avoid fines, it is better to draw up a document with the procedure for payment of remuneration.

What should be foreseen

Goals

There is no strict form for this document, so it is enough to develop your own form. The first section sets out the goals. For example, that an internal local act regulates employee remuneration: it establishes indicators of cash bonuses, the procedure for calculating and paying. The concept of a bonus should also be disclosed. You can give a link to the fact that the specific conditions for the appointment of incentives go further in the text of the document. In addition, we recommend adding to whom the local act applies: to all or to employees of a specific department. By the way, you can issue separate local acts for all divisions of the company.

Types of rewards

In the second section, the types of paid monetary rewards are fixed. If the company has several types of bonuses, then each of them should be specifically described. Financial remuneration measures are divided by payment periods: monthly, quarterly, annual. It is necessary to indicate all types of cash bonuses that the company is going to pay (monthly, quarterly, semi-annual), as well as bonus indicators for each.

Should be drawn Special attention for the design of this section. It should be very clear to which employee and for what the bonus can be awarded. This section may include bonuses paid from the company's own profits, which, for example, are issued on certain holidays.

The amount of bonuses can be set in strict monetary terms or as a percentage, for example, 15% of the salary. It should be noted that if the bonus is set as a percentage, then the employer is not entitled to pay the bonus below the established percentage.

When drafting the regulation, keep in mind that if the company decides to reward the employee with a bonus that is not mentioned in the document, the tax authority may not recognize the corresponding expenses.

Important terms of the document will be "Indicators of bonuses". Both tax and labor inspectors in this section want to see specific characteristics. Therefore, it is better to spend more time, but describe in more detail why and to which employees the bonus is issued.

Terms of accrual

A separate section can be devoted to the conditions under which bonuses are not accrued to employees. For example, . But the condition that it is safer not to write. So the inspectors will not have any complaints. According to the law, it is impossible to deprive an employee of the bonus completely. You can reduce the amount of payment for the commission of any misconduct or violation. In this regard, it is necessary to carefully prescribe how much and under what conditions a reduction in the premium is possible. It is possible to reduce the premium only in the same period in which the offense was committed.

How best to arrange

The 2019 bonus regulation can be a separate internal regulation, and part of local regulations on wages or. Some companies prescribe everything related to bonuses in the employment contract with each employee.

Please note that if this local act is corrected, then workers are notified about it. You just need to issue an order and familiarize employees with signature. The same procedure is followed when changes are made to.

The document itself is approved by order general director... Employees confirm their familiarization and sign. It is better to draw up a report card with the names and signatures of employees as an appendix to the document. By the way, in the employment contracts of employees, indicate a link to this local normative act.

If the provision on bonuses (sample 2019) is drawn up after being signed with an employee labor contract, make out additional agreement... It is only necessary to indicate that the employer will encourage personnel according to the rules that are given in the regulations on bonuses.

We offer to download a free provision on bonuses for employees (sample 2019).

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