The criteria on which the premium should depend. Bonuses for employees: rules for registration. Individual and collective awards

It is pleasant for everyone to receive not only a fixed payment for their work, but also compensatory payments (for example, the "northern" coefficient), and incentive payments, the most common of which is a bonus. It is important for any employee to know why he was awarded a monetary incentive, how it is calculated, in which documents the rules for its formation are prescribed. The employer has another problem: what should be the wording, because often different employees are rewarded for different accomplishments. Our article will tell you about all the nuances of the award.

What is a premium?

The most important thing in determining this payment is that it is accrued in excess of what a person has earned for a certain period - most often for a month or a year. Simply put, a bonus is an encouragement that depends on the results of work, methods, the speed of their achievement, their qualitative or quantitative indicators.

The second function of this payment is to stimulate the employee, pushing him to work more intensively or as well as before.

Who develops the reward system?

They do this:

representatives of the personnel department;
special service personnel development companies.

Representatives of the accounting department necessarily participate in determining what can be rewarded for (only they know the exact amount and rules for distributing funds from the incentive fund). Approves each appointed payment by the management of the company.

What documents define the principles of bonuses?

Each organization has its own, their content and principles depend on the specifics of the work carried out by certain employees, the importance of the results achieved, and the capabilities of the incentive fund. The features of the document are also determined by what the enterprise itself is. If this public sector entity, in most cases, she does not have the opportunity to give bonuses at her discretion, and managers are limited in their rights. In private firms, everything depends on the financial situation and the desire of the director to encourage his employees.

Here are some of the documents that govern this question:

the collective agreement and the provision on bonuses attached to it;
work schedule of an internal nature;
other guidance documents drawn up within the organization.

How should the premium be calculated?

Transparent. That is, each employee should ideally be able to perform settlement actions and understand why he receives a given amount. It often happens that the documents are not available to the employee, he does not understand the principle of accrual and every time he is surprised that they gave him a lot or a little. The law provides for maximum transparency and clarity of incentive payments.
Objectively. The recipient of the bonus is not a friend or relative of the boss, it is each of the employees. Such a payment cannot be withdrawn “because I don’t like you”, and even disciplinary action, according to the law, cannot deprive the employee of this money. It is important to know that the subjective distribution of money from the stimulus fund by the authorities is a violation of the law. However, there are still grounds for reducing the payment or even withdrawing it altogether. They usually depend on a specific result of the work, which, for subjective reasons, is not achieved by the employee. That is, the ideal option is when a person, in whatever position he may be, having access to the provision on bonuses, knew that for such and such actions he could be deprived of incentive payments.
Documentation must be clear. You don’t need to reassure a person so that later you don’t have to explain to him why the award was not given. The following case can serve as an example: the provision on bonuses says that the payment is given to everyone at the end of the month or year. All employees are waiting for this joyful event. But suddenly it turns out that those who are on vacation (annual, maternity, childcare, sick leave) will not receive a pleasant increase in salary. For people, this state of affairs will cause frustration and irritation, so they should be informed in advance.

What are the awards?

The first type is production. They are accrued for the fact that the employee has fulfilled his tasks or duties in the service for a certain period. Such incentive payments are paid for a certain period of time, such as a month, a quarter or a year.

The second type is incentives. They have nothing to do with the performance of duties or tasks, but are, as it were, a gift and a sign of favor from the authorities. Incentive bonuses are accrued at the end of the year, for long service, for conscious and responsible work, for anniversaries, birthdays of children, etc.

Incentive payments can be given to employees in cash or in the form of a valuable gift (for example, household appliances).

Also, bonuses are divided into individual, which are paid at a time to one employee for a specific achievement, and collective. The latter are distributed to each employee of the unit, depending on the time worked, the volume wages and different ratios.

Incentive payments can be systematic or lump sum.

What is the premium for?

No employer is limited by law as to why an employee can be stimulated in monetary terms.

However, in some cases, the difficulty for the authorities is the question of how important it is to reward employees, for which it is possible, and the wording of the reason for the encouragement is not at all clear.

In any case, each organization has the right to build a remuneration system as it sees fit.

The reasons for which incentive payments may be awarded may be as follows.

Good performance indicators. First of all, it is the fulfillment of the obligations prescribed in job descriptions, and good performance. For example, a sales manager may receive a bonus because he provides his employer with sufficient profit.
The reason may be holidays - state or corporate. Let's say in construction company pay incentive payments for the New Year and the Builder's Day.
The birth of a child by an employee sometimes becomes the reason for the accrual of a one-time bonus.
In some organizations, bonuses are awarded for the time that was worked out in full, without time off, vacations at their own expense and sick leave.

Bonus deduction

The refusal to pay incentives the company is obliged to reflect in its normative documents, in particular, in the provision on bonuses. The employer can formulate the reason legally as follows.

The employee was absent from the workplace for reasons that did not depend on the authorities. This list includes sick leave, session, vacation, family circumstances.
The employee received a disciplinary sanction, it can be a reprimand or just a remark.
The performance of his function by the employee in an improper manner. An example is the complaints of clients against a hairdresser for his rudeness, failure to fulfill the plan in production, his failure.
If an employee wishes to leave own will and does this before the fact of accruing the bonus, then it is not paid to him.

However, any employer's decision on incentive payments can be legally challenged in the judiciary.

How to formulate the reason for the accrual?

Some examples of good wording will help directors to reasonably pay incentives to employees in various situations. So, you can give an increase in salary in the following cases.

For the quality of work. Simply put, you can do something somehow, or you can try and perform at a high level. An example from the sphere of culture: one guide in the museum talks boringly and formally, and the other is so captivating in his story that visitors write him thanks. For the authorities, this may be the reason for the accrual of a stimulus payment.
For high results, labor intensity. An employee does more in the same time and with the same opportunities than his colleagues. For example, he uses other methods of work that increase productivity.
For a long period of continuous work. This wording is most suitable experienced employee, who cares about the interests of the company for a long time, does not go on vacation at his own expense.
For hard work. Such a bonus can be a one-time bonus associated with the anniversary of an employee who always treats his duties in good faith, or it can be accrued, for example, at the end of the year.
For the timeliness of their job duties. This formulation is especially successful if the organization is carrying out an important and time-consuming project, and the employee played a significant role in delivering it on time and in the proper form.
For the high-quality execution of an important assignment of a one-time nature. For example, an employee successfully took part in decisive negotiations, played a role in them, went on a business trip and concluded an agreement there on behalf of the company, found a way out of a particular problem.
For a rationalization proposal, for a long-term plan. Analytical ability and foresight of the employee may also be encouraged.
For saving money. A special talent that can be rewarded is the implementation of a project for less money than was originally budgeted by management.
Award based on the results of a project that has been successfully implemented and brought to life.

A good employer always remembers that a bonus is a kind of investment in the future of the company, because such a motivation to work makes it clear to all members of the team that each of them is important and valuable to the bosses.

How to motivate with a prize

A bonus is a cash payment to an employee in excess of wages for achieving high results in work and fulfilling bonus indicators. The bonus is the main component of the variable part of wages. The bonus system is a set of various types of monetary rewards specially designed for certain groups of employees, taking into account their impact on the performance of the organization. The bonus system is the main material incentive for employees.

Determine the optimal amount of bonuses for employees

What are the types of awards

Bonuses are divided into four groups:

Depending on the type of tasks performed:
- production - encouraging employees for the performance of production tasks or official duties;
- non-production - encouragement for a personal contribution to the result of the organization's work, not related to its production duties.
Depending on the frequency of payments:
- systematic - encouragement for the performance of production tasks or official duties, the payment of which occurs systematically: monthly, quarterly;
- one-time - promotion for certain achievements, which are not systematic, for example, for the performance of particularly important production tasks, for winning a production competition, etc., or for the overall collective results of work over a sufficiently long calendar period: six months, a year.
Depending on the variant of labor assessment:
- individual - encouragement for personal contribution to the result of the work of the organization, the fulfillment of production tasks and his official duties;
- collective - encouragement for the performance of production tasks or official duties based on the assessment of collective work.
Depending on the estimated result:

for the main results of work - encouragement for the required result, determined by the employer specifically for the employee or his unit, and possibly the organization as a whole;
for special results - an incentive that motivates employees to solve special tasks of the employer that are relevant to the organization at the moment, for example: saving energy (raw materials), improving product quality, timely shipment of products, etc.

What types of bonuses to use to stimulate employees are determined independently in each organization.

What are the rules for developing a bonus system

When developing a bonus system, adhere to the following rules:

bonus system should be consistent with the organization's business development strategy;
the bonus should not be a common, frequent and widespread occurrence, so that employees do not perceive it as part of their salary under normal conditions;
the bonus should be directly related to the employee's real personal contribution to the result of the department, organization, reflect his personal achievements (possibly as part of a group, department, etc.);
the calculation of the bonus should be based on the most objective method for measuring the employee's output and his contribution to production, known to the employees themselves;
employees should regard the bonus as a reward for a specific result due to additional efforts, and not just as payment for performing standard work for a certain period of time;
additional efforts of employees, stimulated by the bonus, should cover the costs of paying these bonuses;
the application of the system must be fair, that is, if there are grounds for bonuses, only those forms that are specified in the Regulations on bonuses should be applied;
the system must be unavoidable: the premium must be paid whenever appropriate grounds arise;
the system should be known to all employees of the organization.

How to develop a reward system

To develop a bonus system, carry out the formation of a motivation system. Further, based on the strategic goals of the organization, identify the main goals of bonuses and the performance indicator of the organization. For example, if the goal of the organization in the near future is to increase sales, then the performance indicator will be the size of the increase in sales, if the goal is to improve product quality, then the indicator will be the percentage of reduction in the number of defects compared to the previous period, etc. Thus, having determined the indicator performance, formulate a general basis for bonuses. Next, according to the pyramidal principle "from top to bottom", determine the influence different groups employees on a given performance indicator, for example, how managers influence different levels how each department, specific position, etc. influences. Determine the factors that affect the achievement of organizational performance indicators and which are in the sphere of significant influence on the part of employees. Develop and implement a system if necessary operational control these factors. Determine which bonuses will be distributed to all employees of the organization, for example, a bonus for long service, for the overall performance of the organization, etc., and which only to certain groups. Select the group data and for each define:

the ratio of the fixed and variable parts of wages;
bonus indicators affecting the bonus part;
options and rules for calculating the premium;
frequency of bonus payments.

Next, for each group or for all employees of the organization, determine the grounds for considering the issue of bonus accrual. The basis can be a memo from the head of the department, an employee report, a sales plan and indicators of its implementation, etc. Identify the persons who make the decision to pay the bonus. It may be necessary to think over the rules for additional procedures for agreeing on the payment of bonuses. Discuss with the responsible persons the terms for consideration of the basis documents, the terms for making a decision on bonuses, the terms for transferring bonus documents agreed with the head of the organization to the accounting department of the organization. An important point in personnel bonuses is the procedure for communicating the decision on bonuses to employees, they must know what they received the bonus for, how its size is calculated, which reduces the amount bonus remuneration which increases it. This information must be accessible to employees and understandable. To this end, you can organize meetings for employees with the head of the payroll department, make a block with questions and answers on the topic of bonuses on the corporate website, allocate a certain time for employees when they can contact the payroll department for advice, etc. E. Record all these conditions and rules of bonuses in the Regulations on bonuses or other local document of the organization.

How to select groups of employees to develop a bonus system

Groups of employees for bonuses in each organization are formed independently. First, form groups depending on the way the work of employees affects the performance indicator and the final result of the organization, for example:

managers on whom the business result depends;
professionals who create the main business result (profitable positions);
employees who help professionals achieve results (support staff);
employees who do not affect the business processes of the organization (support staff).

You can also select groups for bonuses depending on the place and role of the employee in the management hierarchy, for example, top managers, middle managers, engineering and technical employees, workers. Or form groups for bonuses depending on the length of service of employees in the organization, for example, employees with more than three years of experience in the organization have one type and amount of bonuses, with less than three years of experience - others, etc. The degree to which the employee complies with the rules of internal work schedule is also a sign of the formation of groups for bonuses. For example, employees with no disciplinary violations: lateness, delays from a lunch break, etc., have a full bonus package, and employees with disciplinary violations can be de-bonded.

An example of grouping employees of the Alpha organization when developing a bonus system

As a result of the analysis of the activities of the organization, its divisions, employees of profitable positions, it was decided to allocate the following groups of employees to develop a bonus system:

Head of the organization;
top managers (deputy heads of the organization);
project managers;
sales staff;
employees of accounting, secretariat, personnel services;
warehouse staff, etc.

For each group, their own bonus indicators and rules for calculating the bonus were developed.

How to determine the ratio of fixed and variable parts of wages

The determination of the ratio of the fixed and variable parts of the salary is influenced by the nature official duties employees, their impact on the business processes of the organization. Each group of employees will have its own ratio of fixed and variable parts of the salary. Basic principles for determining the ratio:

the greater the degree of influence of the position's activities on the result of the organization, the greater the bonus part (up to 200% of the salary);
the higher the level of authority of employees, the greater the bonus part (up to 150%);
the more stable and regulated the duties, the lower the bonus part (from 15% to 50% of the salary);
the more difficult it is to evaluate the quantitative result of the activity of the employee and the unit as a whole, the larger the permanent part of the salary.

Tip: when setting the size of the variable part, remember that the bonus must be meaningful to the employee.

Please note that if the bonus is less than 20 percent of the fixed part of the salary, then such a bonus has a weak stimulating effect. Periodic awards, such as New Year, on a professional holiday, at a rate of less than 15 percent, employees do not consider it as an encouragement. A bonus of 10 percent of salary can irritate the team.

See the table for options for the ratio of the variable and constant parts of the salary.

How to develop reward metrics

To encourage staff, develop different bonus indicators for each group of employees, while taking into account the specifics of the organization's activities, the nature of the work of each group, the procedure for accounting and normalizing the results of their work. It is important to set the indicators and conditions of bonuses in such a way that the improvement of some indicators does not cause the deterioration of others. So, for example, bonuses to workers can be carried out according to indicators:

for improving product quality, for example, increasing specific gravity products the highest category quality, the highest grade, the growth of delivery of products from the first presentation, the reduction of marriage, the reduction in the number of returns of low-quality products, the absence of claims to products from consumers;
for the growth of labor productivity and production volumes, for example, the fulfillment and overfulfillment of the planned target, production standards, production plan by the deadline with a smaller number of employees, reducing the labor intensity of products, increasing production volumes;
for development new technology, for example, increasing the shift ratio, reducing the time for mastering advanced technologies, increasing the equipment load factor, reducing the cost of its operation;
for the reduction material costs, for example, saving raw materials, materials, fuel and energy resources, tools, spare parts, reducing losses, waste.

Make bonuses to specialists and employees for the actual improvement of the organization's performance, for example, an increase in profits, production volumes, overfulfillment of the sales plan, implementation rationalization proposals etc. For employees involved in the maintenance of machinery and equipment, apply the following indicators: reducing downtime, increasing the degree of development of technical parameters, improving their utilization rate, etc. Link bonuses to department heads with the end result of the department’s work, labor productivity growth, high-quality product output, reduced labor intensity and other performance indicators.

An example of developing bonus indicators for the sales department of the Alpha organization

In the organization "Alfa" for employees of the sales department for each position, depending on the specifics of work and the impact on the result of the organization's activities as a whole, they developed bonus indicators that take into account the degree of implementation of the monthly work plan of employees. We also developed three options for the values of bonus coefficients for each bonus indicator, depending on the amount of work plan implementation:

MAX plan;
NORM plan;
plan min.

This made it possible to set a certain range of bonuses for employees, which made it possible to stimulate them for different results work. These indicators and bonus factors were recorded in the bonus matrix, which was drawn up in any form, and an appendix was made to the Regulations on bonus payments to the company's personnel.

If prerequisite bonus payment is employee compliance labor discipline, include in the document in which the rules for bonuses are fixed (Regulations on bonuses, Regulations on remuneration), an additional indicator of bonuses - labor discipline. You can include the criteria in the table in this indicator.

What are the options for calculating the premium

When developing a bonus system, determine the most optimal option for calculating the bonus for the organization. There are the following options:

as a percentage of the performance of the indicator;
as a percentage of the tariff rate;
in the form of coefficients;
in absolute terms.

What are the rules for calculating the premium

When developing rules for calculating bonuses based on bonus indicators, it is recommended:

present bonus indicators in digital format, for example, the number of products produced - pieces, the amount of defect reduction - pieces, the organization's profit from the sale of services or goods - rubles, etc.;
take into account all indicators important for each unit and position;
make the calculation of indicators (calculation rules, formulas, scales, method of assessing the completeness of the performance of indicators) understandable for employees;
take into account the level of responsibility and the degree of influence of employees of each group on the activities of the unit and the organization as a whole.
develop a bonus matrix to determine the size of the bonus for each group of employees.

An example of calculating the bonus for employees of the sales department of the organization "Alpha"

In the Alpha organization, a bonus matrix was developed for employees of the sales department, in which, depending on the performance of bonus indicators, bonus coefficients were developed. The following formula is used to calculate the premium:

Thus, for the head of the sales department, subject to the fulfillment of bonus indicators for the maximum value (MAX Plan), the bonus is calculated as follows: Bonus = 23,000,000 × 0.1% + 10,000,000 × 0.09% + 1,000,000 × 0, 7% = 39,000 rubles. Subject to the fulfillment of bonus indicators for the minimum value (MIN Plan): Premium = 19,000,000 × 0.06% + 7,000,000 × 0.05% + 800,000 × 0.3%) = 17,300 rubles.

How to determine the frequency of bonus payments

The frequency of bonus payments in each organization is chosen independently. The frequency of the award depends on financial resources organization and ability to actually evaluate business results. It is recommended to choose a period for evaluating business results - a month, a quarter, a half year, a year. For senior managers CEO, directors of departments, etc.) long-term bonus programs can be designed for three to five years.

Beyond wages, labor law Russian Federation provides for incentive and incentive payments, which we better know under such a pleasant name as a bonus. This is stipulated in article 129 of the Labor Code of the Russian Federation. In the same article, Article 191 of the Labor Code states that the employer may, at his own discretion, reward employees - this type of payment is not mandatory.

Also, it should immediately be noted such a clarification of the legislation (Article 193 of the Labor Code of the Russian Federation) that deprive an employee of a bonus (deprive him of a bonus) due to any disciplinary violation (lateness, absenteeism, absence from work work time and others) is not possible. For this, other types of disciplinary punishments are provided.

Types of premiums

There are different types of incentive payments.

Firstly, they can be individual - to an individual employee for a job well done. They can be group - for a department or a group of employees engaged in one job. And also, bonuses are common - for all employees without exception - based on the results of a certain period.
Secondly, bonus payments can be one-time (for a specific type of work);
And, thirdly, they can be regular and permanent. By the way, many people confuse the last two types. They are similar - both of them are monthly, quarterly, for half a year, annual. But, the difference is that regular payments are paid by a separate order of the management, that is, in some cases, their payment may be skipped or canceled. And permanent bonuses are automatically included in the remuneration system.

Bonus regulation

In addition to the above articles, it should be noted that the Labor Code does not describe the procedure for what and how bonuses are accrued and paid to employees. This is directly stated in Article 135 of the Labor Code of the Russian Federation, where the right to decide is transferred to employers. But!

in a collective agreement;
in the Charter of the enterprise or institution;
in the provisions internal regulations;
in the provision on bonuses;
in other internal guidance documents, which include a memo on employee bonuses.

Lawyers strongly recommend that in these officially approved internal documents, with which each employee must be familiarized, all the issues of calculating additional payments, the size of their size, the reasons for deprivation, and to familiarize all employees personally.

Principles for the development of internal documentation on bonuses

When drawing up documentation on bonus payments, the management of an enterprise or institution should be guided by the following recommendations:

the criteria for bonuses to employees should be known to everyone and each of them could independently calculate their bonuses;
the decision on bonuses should not be made by the immediate supervisor of the employee alone - this will eliminate the subjective factor in this matter;
it is also necessary to clearly and transparently stipulate all the grounds for non-payment of the bonus, and each employee must know for what he may lose his reward.

It is important that the internal Regulations on employee bonuses do not contain vague wording. As an example: the wording “All employees receive bonuses at the end of the month” is rather vague.

The fact is that some employees may be on vacation or sick this month - and, in essence, there is nothing to reward them for. Therefore, the following wording would be correct: “The bonus at the end of the month is paid to employees who actually worked for the whole month (or part of it with the payment of part of the incentive).

These rules apply to regular bonus payments. But one-time and personal bonuses are paid according to the following algorithm:

The immediate supervisor submits a note on the bonus to the employee, which indicates the basis for the promotion.
Based memo the management of an enterprise or institution issues an order to reward employees - one for all or for each individually. This document must clearly state the grounds for payments and their amount.
The following data should be included in the corporate Regulations (as a sample of employee bonuses) on encouraging employees:
Bonus indicators - individual and collective indicators of employees.
The accrual order, namely, the frequency, type, size and scale of payments.
The list of omissions for which employees may be deprived of bonuses.
Conditions under which employees are awarded bonuses.
The circle of employees who can receive a bonus.
Source from where the funds come from bonus fund, and the share of the payroll allocated to incentive payments.
Scheme of document circulation on questions of bonuses.
Internal control system for the legal and efficient use of the bonus fund.

Types of bonuses

As stated in Article 191 of the Labor Code of the Russian Federation, incentives can be different:

gratitude announcement;
rewarding diploma;
presentation to the title of the best in their profession;
the issuance of a cash prize;
rewarding with a valuable gift.
Only the last two points relate to the types of bonuses.

Rewards are classified into the following categories:

Target awards: incentive, stimulating, compensatory.
By type of accrual: additional payments included in the wage system and not included in it.
By frequency: one-time and periodic.
According to the conditions: for work or not related to the results of labor.
According to the method of taxation: those that reduce tax and profit, and those that do not affect it.

Grounds for accrual of bonuses and deprivation of payments

The legislation does not contain clear instructions for the heads of enterprises and institutions regarding the grounds for promotion, and also, the amount of bonus payments is not limited in any way. As a rule, the reasons for which a memo is issued for employee bonuses can be such achievements in work:

Behind high performance in work: the fulfillment and overfulfillment of the plan, the absence of marriage, various penalties.
For quality, without sick leave and time off, worked hours.
For additional work performed beyond official duties.
For various holidays, corporate dates.
Employee's birthday.

Another important point!

If bonuses are awarded for the achievement of any indicators, then documentary evidence of this must be provided in the annex to the order. Based on this, the regulatory authorities can challenge the amount of bonus amounts and, through the court, recognize them as unreasonable.

For awards on the occurrence of any event or date, documentary evidence is not required.

List of reasons for deprecation

It is impossible to deprive an employee of the bonus that he is entitled to according to the clauses of the internal Regulations without a reason. It is best if all the grounds for the deprecation are included in this document. These may include reasons such as:

Absence during the period for which the bonus is assigned, at a workplace not related to official duties: illness, session, vacation. Business trips do not apply to such reasons.
Disciplinary sanctions for this period (only for him) are a written remark, reprimand, severe warning.
A careless attitude to their work: the presence of defects in products, failure to fulfill the plan or orders of the manager, complaints from visitors or customers.
Dismissal before the period for which bonuses are accrued.

The legislation provides for the protection of their rights by an employee - he can challenge in judicial order deprivation of his prize. Therefore, the deprecation must also be correctly executed, indicating the reason for such a step. As a rule, this is included in the employee bonus order, a sample of which we provide.

Premium Disputes

If an employee does not agree with the deprivation of his bonus or its amount, as we indicated above, he has legal right contact the competent authorities to resolve the dispute. He can apply to the GIT (state labor inspection), or maybe directly to the court.

Heads of enterprises should be aware that if the provisions in the Regulations and bonuses are general, vague and the employee on their basis has the right to encouragement, then everything will be interpreted in his favor. That is why, in the order for bonuses, it is imperative to include a clause on non-payment of the bonus and the grounds for this.

Another fact to challenge - any deprivation or reduction in the amount of bonuses that are included in the remuneration system, for any reasons not specified in internal documents (collective agreement, Charter, Regulation on bonuses), can be challenged and in most cases such disputes decided in favor of the employee.

Legislated - in article 381 of the Labor Code of the Russian Federation that disputes about bonuses and the amount of monetary incentives belong to the category of individual labor disputes. And if the court of first instance recognizes the claims as legitimate, they must be satisfied in full without the right to appeal (Article 395 of the Labor Code of the Russian Federation).

Another omission that most often deliberately made by managers, not assuming that this could end up with the obligation to regularly pay bonuses, and not just provide various other types of incentives. This is a fuzzy distinction between reasons for promotion and targets and the conditions under which incentive bonus payments are made. This issue must be discussed with an experienced lawyer.

Relations between employers and their employees are regulated by articles in Labor Code Russian Federation. It is the provisions this document are the basis for the work of all enterprises in the territory of the Russian Federation.

Therefore, according to current legislation Russian Federation:

Awards can be either general or individual. Therefore, in order to avoid various disputes, all the nuances must be recorded in the normative act of the enterprise or in the collective agreement.

Why do they give an additional payment to the base accruals?

The amount of the bonus, as well as the grounds for its payment, is established by the employer independently, or in agreement with the representative labor collective. The enterprise may have installed its own depending on the type of activity, the profitability of the company and even the attitude of the head to the encouragement of his employees.

The actions of employees for which it is best to pay them bonuses, and the reasons for encouraging, not directly related to the success of employees:

The bonus is given for hours worked. This type of bonus is accrued to employees if they have worked for a whole month without sick days or without days off at their own expense;
can be rewarded for a job well done. This type of bonus is used not only as an encouragement, but also is a kind of incentive for work in the future;
bonuses accrued in connection with holidays and solemn dates.

Why might they refuse?

The accrual of bonuses most often depends on the quality of the employee’s work, his contribution to manufacturing process or themselves professional achievements. Each enterprise sets its own criteria and (you can find out what are the indicators for bonuses and the criteria for evaluating the work of the chief accountant). But in any case, the employer determines the need to pay a bonus based only on the results of the employee's work.

Based on this, it must be said that it is impossible to reward an employee only for the fact that he has higher education or a particular speciality.

Grounds for employee remuneration

The bases that can be indicated in can be indicators:

for the implementation of the work plan;
for significant achievements in work;
for the timely submission of reports;
for the performance of particularly responsible work;
for the initiative shown;
for a job well done (you can find out what are the criteria for evaluating good work and what is the procedure for encouraging such employees);
for holding certain events;
for advanced training.

In accordance with Art. 236 of the Labor Code of the Russian Federation, the head is responsible for the timely payment of bonuses.

Art. 236 of the Labor Code of the Russian Federation provides for certain liability for delayed payments.

Article 236 of the Labor Code of the Russian Federation. Liability of the employer for the delay in payment of wages and other payments due to the employee

If the employer violates the established deadline, respectively, for the payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with the payment of interest ( monetary compensation) in the amount of not less than one hundred and fiftieth of the key rate of the Central Bank of the Russian Federation in force at that time on the amounts not paid on time for each day of delay starting from the next day after the established payment deadline until the day of actual settlement inclusive.

In case of incomplete payment of wages and (or) other payments due to the employee on time, the amount of interest (monetary compensation) is calculated from the amounts actually not paid on time.

The amount of monetary compensation paid to an employee can be increased collective agreement, local normative act or employment contract. The obligation to pay the specified monetary compensation arises regardless of the fault of the employer.

When is paper confirmation of the reasons for the promotion required?

Despite the fact that the employer himself determines the conditions and sets the amount of bonuses for his employees, he will need justification for the payment. These include:

Moreover, I would like to note the fact that justification for the payment of bonuses is necessary only in the case of accrual. In such cases, the information is recorded in a special document called provision for awards.

But the regular incentives that are paid to employees, carried out without justification.

Incorrect wording in documents

The laws of the Russian Federation do not establish a standard form of a document for the award. But, despite this, there is certain information that must be written in the document. One of the main points of this document is the text itself with the grounds for rewarding an employee.

Since the provision on bonuses must contain all the indicators that are the basis for the payment of incentives, then, accordingly, when compiling a memo or a document for submitting a bonus, it is necessary to correctly indicate the reasons for the accrual of bonuses.

The information indicated in the document for submitting a bonus does not correspond to the established indicators, it may be recognized as an incorrect wording of the grounds.

For example, an enterprise accountant, unlike a driver, cannot simply be rewarded for Good work. This would be considered an incorrect statement of justification. In this case, the manager can justify the payment of a bonus for the timely submission of reports.

Thus, to summarize all of the above, the grounds for calculating bonuses to employees are an integral part of the entire procedure. But, in addition to the correctness of the presentation, the main point is the presence in the documents fixing labor Relations at the enterprise, the conditions for the payment of bonuses. Indeed, only in this case, monetary incentives, in accordance with paragraph 2 of Art. 255 of the Tax Code of the Russian Federation will be related to wage costs.

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