Bonuses to employees in case of overfulfillment of the plan above the norm. What employees can be rewarded for: what should be the wording of the reason for the bonus. I. Bonuses for workers

Everyone is pleased to receive for their work not only a fixed payment, 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 what the monetary incentive has been awarded for, how it is calculated, and in which documents the rules for its formation are spelled out. 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 bonuses.

What is a premium?

The most important thing in determining this payment is that it is charged in addition to what a person earned over a certain period - most often in a month or a year. Simply put, an award is an incentive 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, to push him to work more intensively or as well as before.

Who develops the bonus system?

This is done by:

hR representatives;
special service personnel development companies.

In determining what you can award for, representatives of the accounting department must participate (only they know the exact amount and rules for distributing funds from the incentive fund). Each payment is approved by the management of the company.

What documents determine 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, the capabilities of the incentive fund. The features of the document are also determined by what the company itself is. If it is a budgetary organization, in most cases it does not have the opportunity to give bonuses at its own discretion, and managers are limited in their rights. In private firms, everything depends on the financial situation and the director's desire to reward his employees.

Here are a number of documents regulating this issue:

the collective agreement and the attached bonus provision;
internal work schedule;
other governing documents drawn up within the organization.

How should the bonus be calculated?

Transparent. That is, each employee, ideally, should be able to perform calculation actions and understand why he receives this 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 is not a friend or relative of the boss, it is each of the employees. It is impossible to withdraw such a payment “because I don’t like you,” and even a disciplinary penalty, according to the law, cannot deprive an 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 on which they can reduce the payment or even withdraw it. They usually depend on a specific result of work, which for subjective reasons the employee will not achieve. That is, the ideal option is when a person, in whatever position he was, having access to the bonus regulations, knew that for such and such actions he could be deprived of incentive payments.
The wording in the documents must be clear. There is no need to reassure a person so that later you do not have to explain to him why the prize was not given. An example would be the following case: the bonus regulation states that the payment is given to everyone at the end of the month or year. All employees are looking forward to this joyful event. But it suddenly turns out that those who are on leave (annual, maternity leave, childcare, sick leave) will not receive a pleasant increase in their salary. People will feel frustrated and irritated by this state of affairs, so they should be informed in advance.

What are the awards?

The first type is industrial. They are charged for the fact that the employee has completed his tasks or duties in the service for a certain period. These incentive payments are paid for a specific time, such as a month, quarter, or year.

The second type is incentive. They have nothing to do with the performance of duties or tasks, but are, as it were, a gift and a sign of affection from the authorities. Incentive bonuses are accrued at the end of the year, for length of service, for conscientious and responsible work, for anniversaries, children's birthdays, 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 amount of wages and various coefficients.

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 management is confused by the question of how important it is to reward employees, for what it is possible, and the wording of the reason for the promotion is not at all clear

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

The reasons why incentive payments may be charged may be as follows.

Good performance indicators. First of all, this is the fulfillment of the duties prescribed in the job descriptions and good performance. For example, a sales manager may receive a bonus because he is providing his employer with sufficient income.
The reason may be holidays - state or corporate. Let's say in construction company pay incentive payments for the New Years 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 accrued for the time that has been worked out in full, without time off, leaves at their own expense and sick leave.

Depreciation

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

The employee was absent from the workplace for reasons that did not depend on the boss. This list includes sick leave, session, vacation, family circumstances.
The employee received a disciplinary order, it can be a reprimand or just a remark.
The employee is performing his function in an inappropriate manner. An example is the complaints of clients against the hairdresser for his rudeness, non-fulfillment of the plan in production, and its failure.
If an employee wishes to resign of his own free will and does this before the fact of calculating the bonus, then it is not paid to him.

However, any decision by an employer on incentive payments can be challenged in the courts on legal grounds.

How to formulate the reason for the charge?

Some examples of good wording will help directors to reasonably pay incentives to employees in different situations. So, you can give a raise to your salary in the following cases.

For the quality of work. Simply put, you can do something somehow, or you can try and accomplish it at a high level. An example from the cultural sphere: one guide in a museum talks in a boring and formal way, while another leads his story so captivatingly that visitors write to him thanks. For the bosses, this may serve as the reason for the accrual of incentive payments.
For high results, labor intensity. An employee in the same time and with the same opportunities does more than his colleagues. For example, he uses other methods of work that increase productivity.
For a long experience of continuous work. This wording is most suitable experienced employee, who has been caring 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 related to the anniversary of an employee who is always conscientious about his duties, or it can be accrued, for example, at the end of the year.
For the timeliness of the fulfillment of their labor duties. This wording 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 quality implementation of an important one-time assignment. 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 this or that problem.
For a rationalization proposal, for a long-term plan. An employee's analytical skills and foresight can also be encouraged.
For cost savings. A special talent that can be rewarded is the implementation of the project for less money than was originally laid down by management.
The award is based on the results of a project that has been successfully implemented and implemented.

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

Bonus - one of better ways stimulating working staffbut, which has a positive effect on the effective functioning of the entire enterprise as a whole.

The bonus system is developed for each enterprise separately, taking into account the goals and objectives set for its employees. Employers take into account several factors at once, such as efficiency and achievement of goals, performance indicators, and the conditions under which bonus funds are issued.

It is not uncommon for employees to remain dissatisfied with the amount of bonus funds accrued and even write complaints to the labor inspection. To avoid such troubles, the employer must foresee possible conflict situations in advance and draw up a provision on bonuses with amendments for controversial issues.

The possibility of rewarding for effective and conscientious labor activity is laid down in the 22nd article of the Labor Code.

The main condition for receiving such an incentive is the exact fulfillment of certain production conditions and the achievement of specified indicators. If an employee made any mistakes or violations, he may be deprived of bonus accruals. Today, the practice of "fines" for gross violations of labor discipline is widespread. For example, a delay of three hours may deduct 25% of the. And for absenteeism, up to 50% will be deducted.

For long service

Bonus payments can be accrued both once a year and regularly (monthly) or periodically (for each quarter). Payments for the past year are made at the beginning of the coming year.

The procedure for payments is regulated by local regulations, which prescribe the circle of persons who can count on incentives, and indicate the length of service that gives the right to receive such payments. It usually includes a work period of at least three years (minimum period).

The length of service is taken into account as of January 1 of the current year. It usually adds years of military service, periods of training in advanced training courses, and years spent caring for a child (for women).

In addition, they can be obtained by employees who have created and introduced new technologies, who participated in rationalization or inventive activities. The peculiarity of calculating bonus payments for these categories of employees is to reward only upon the achievement of the goal set by the management. Payments are received exclusively by participants in work aimed at streamlining the production process.

For researchers and some other types of specialists, whose activities are quite difficult to assess at each stage, the amount of bonus amounts is set on an individual basis. The personal contribution that the employee made to the overall result of the work is taken into account (expert assessments of activities are extremely important).

The most common type of bonus is the accrual of funds for completing an important production task.

In this case, monetary incentives are assigned only to a certain circle of persons who have completed the task.

For example, bonuses are due:

performed unscheduled work;
saved labor, material or financial resources enterprises;
having fulfilled specified work in a short time;
those who produced products in excess of the norm (the so-called overfulfillment of the plan);
prevented an emergency.

Such payments are assigned in absolute terms or calculated on the basis of a percentage to wages.

The list of tasks for which it is necessary to pay cash incentives is established at each enterprise on an individual basis based on the characteristics of production and the goals set for employees. Both individual employees and the entire team who have achieved high performance indicators can be awarded.

One-time rewards

Cash reward accrued on special occasions (for example, holidays, in connection with the anniversary of an industry, organization, or a specific employee). Such payments have nothing to do with results. labor activity, existing experience or seniority.

The main condition for obtaining is the absence of censure and conscientious performance of labor activity.

Bonus funds are credited to the following holidays:

to the Defender of the Fatherland Day (in February);
for the Spring and Labor Day (in April);
to the Day of Russia (in June);
to the Day of National Unity (in November);
by the New Year (in December);
for a professional holiday (each industry has its own);
to the day of the organization, enterprise or firm;
to the employee's anniversary.

There may be other anniversaries. For example, ten years of work in the current position. The basis for such a payment will be the order of the management of the enterprise, and not the bonus provision attached to the employment contract. The amount of the payment is determined by the management on an individual basis.

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In many large companies, employees receive a salary that is equal to or slightly higher than the minimum wage, and they also receive bonuses, and their size can significantly exceed wages. Such bonuses are monthly, and information about them is entered into the employment contract. But in addition, for various reasons, the employer can assign one-time bonuses to his employees. Usually, such funds are transferred if there is a compelling reason.

Nuances of awarding

Standard monthly bonuses act as part of the salary, therefore they are included in the remuneration system on the basis of Art. 135 TC. Additionally, the head of the company can appoint one-time bonuses under Art. 191 TC, which are not included in the salary. Usually, funds are only paid to employees who have distinguished themselves in some way at work, so they should be encouraged.

The rules and procedure for transferring a one-time bonus to employees should be fixed in the company's internal documentation.

When are funds disbursed?

One-time bonuses are assigned when there are compelling reasons, therefore, they are most often listed in the following situations:

an employee has increased productivity;
at the expense active work the citizen has increased the number of customers in the store;
a production specialist has increased the competitiveness or quality of the products being created;
bonuses are paid before holidays or various significant events in the life of employees.

The decision on the appointment of such a payment is made only by the head of the enterprise, therefore this is not his direct responsibility. Often, funds are completely assigned to employees who replaced other employees, performed actions not provided for by their job descriptions, or were engaged in optimizing business processes in the company.

How is it profitable to pay one-time transfers?

The payment of one-time bonuses is considered to be more profitable for employers than an increase in the salary of employees. This is due to the following reasons:

enumeration additional premiums is carried out only after the adoption of the appropriate decision by the head of the enterprise, therefore if the director decides to deprive a specific specialist this payment, then it is impossible to challenge such a decision;
it is allowed to transfer such funds not within a strictly established time frame, but with a certain delay;
the term for the payment of such funds is not strictly established, therefore, violations of the terms do not fall under Art. 136 TC;
if necessary, the head of the company can reduce the payroll by denying all employees a bonus.

But the transfer of premiums must be economically justified. Therefore, the head of the company must determine in advance the reason for calculating this amount. Most often, for this, economic reasons are used, represented by an increase in the company's income or the onset of a festive event for the enterprise.

Conditions for payment of funds

The accrual of a one-time bonus is possible only if certain conditions are met, which are regulated not only by law, but also by internal local acts companies. Most often, the basic conditions are prescribed in the collective employment contract or in the provision on bonuses.

The main such conditions include:

if the director decides to pay funds to the employee from the retained profit of the organization, then he must make such a decision officially, for which a meeting of shareholders is held, a protocol is drawn up and the decision is approved;
often in the internal documentation of the company, it is indicated that it is necessary to transfer bonuses to employees for seniority or when new modern equipment is put into operation;
it is not required to indicate the amount of the lump sum payment in the employment contract of each employee.

Other conditions depend on the decision made by the firm's management.

What are the requirements?

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

if the company has a trade union, then all provisions related to bonuses must be agreed with its members;
it is allowed to increase payments, but not decrease, if they are enshrined in the employment contract;
if the head of the company decides on the appointment of payments to employees, then the accountant of the organization must draw up a special certificate, and the head issues an official order.

The amount of additional payments may differ slightly for different employees. The manager independently determines which of the employees will receive this or that payment at a certain point in time.

What documents are being prepared?

Vacation and one-time bonuses, as well as other payments to employees, must be officially recorded in the organization's documentation. Only in this case they will be taken into account in taxation. If the employer prefers to pay employees one-time bonuses for various reasons, then the following documents must be formed:

information on bonuses is entered into the collective labor agreement;
information on the accrual of these bonuses is entered into individual labor agreements, drawn up separately with each employee;
regulation on remuneration;
the provision on bonuses, containing information on bonuses paid monthly;
provision on one-time transfers that can be transferred for length of service, paid for holidays or appointed for other reasons.

Only with the correct design of one-time bonuses for holidays or other significant events can they be used to reduce the tax base for income tax.

Rules for drawing up a provision on bonuses

Before paying a one-time bonus, the head of the company must correctly draw up its accrual. For this, a corresponding bonus provision is formed. It reflects the actual practice of the firm with respect to the transfer of bonuses to employees. This document contains the following information:

it is prescribed that additional funds are transferred to employees only when certain goals are achieved, for example, when sales or the number of buyers increase, when a holiday event occurs, or under other conditions;
lists the evaluation criteria and conditions for calculating the premium;
the amount of the payment is indicated;
lists all employees of the company who can count on these funds to achieve specific goals.

The amount of the payment can be represented by a lump sum or a percentage of salary. Each company can use its own unique indicators, taking into account the specifics of its activities. The regulation may include other conditions or information, which depend on the area in which the company operates, how many employees work in it, and also what is the average earnings of employees.

One-time bonuses are assigned only on the basis of the regulation. An example of such a provision can be examined below.

Consequences of drawing up a regulation

A one-time production bonus in 6-NDFL is reflected only when it is officially issued. Otherwise, the payment is a gift if its size does not exceed 4 thousand rubles.

If the manager draws up a provision on bonuses, then he has the obligation to pay these funds to the company's employees. Employees, if necessary, can require the manager to transfer this money. Therefore, information is usually entered into the document that allows, if necessary, to refuse hired specialists in funds.

Are premiums paid?

Taxes are paid from a one-time bonus only if it is correctly issued. Insurance premiums are transferred by the employer from this amount, regardless of whether it is included in 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, then the founders have the right to transfer funds from retained earnings. In this case, they will have to hold a meeting of shareholders, as well as formally make a decision. This method of transferring the premium does not reduce the taxable profit of the company.

Thirteenth Salary Concept

In many companies, there is such a thing as the thirteenth salary. It is paid at the end of the year as an incentive to employees if the necessary funds are available in the wage fund. It is a one-time payment, since the head of the company cannot be sure that at the end of the year there will be enough funds in the fund to transfer the thirteenth salary to all employees of the enterprise.

There is no information in the legislation on how to correctly transfer to hired specialists this prize... Therefore, company managers pay it to their employees only if they are willing and have appropriate financial capabilities. The accountant of the company cannot make such a payment as the monthly salary, so it acts only as an addition to earnings.

In many companies, the thirteenth salary is enshrined in internal regulatory documents. The employer determines when exactly the funds are transferred to the employees, as well as what the procedure for payment is. Most often, this information is included in the bonus regulations. If such a payment is made out as a one-time bonus, then the head of the company can independently choose the employees to whom the funds will be transferred.

Rules for issuing an order

Accounting for one-time bonuses implies the need for their correct registration. If the employer decides to transfer these funds to one or more employees, then he must correctly draw up it by issuing an appropriate order. When forming this document, the following points are taken into account:

the order contains information about when and in what amount the bonus is transferred to a specific employee or several employees of the enterprise;
if there are hired specialists of the company who are not entitled to payments, then they are simply not included in this order;
if an employee who does not receive an award tries to challenge the decision of the management, for which he submits a complaint to the labor inspectorate, then the manager must refer to the content of the bonus regulation;
the order is drawn up in the form No. T-11, if the funds are paid to only one employee who in some way distinguished himself before the management of the company;
if payments are assigned to several employees of the enterprise, then form No. T-11a is selected.

Directly in the order, the head of the company indicates for what reason these one-time payments are assigned. The code of the income of the one-time bonus is given, and it is also indicated when the funds will be paid to the employees. The employer independently decides in what form the money will be allocated. They can be issued in cash through the company's cashier. If the employees of the company receive their salaries to a bank account, then usually bonuses are transferred to this account.

Are payments taxed?

One-off bonus payments are not regulated in the same way as regular incentive transfers. But personal income tax is paid from them without fail, if they are correctly drawn up. Additionally, insurance premiums are transferred from them.

For the correct calculation and payment of personal income tax, the following requirements are taken into account:

the possibility of transferring one-time payments is provided for by the content of the company's internal regulations;
only payments are applied to accounting, which are assigned for any services to the company, and not tied to weekends or other events;
all costs associated with paying taxes are certainly recorded in the accounting of the company.

Personal income tax from a one-time bonus is paid by the direct employer acting as a tax agent for its employees.

Other important nuances

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

if a bonus is paid upon dismissal of an employee, then personal income tax is collected from it on general terms;
if funds are transferred for holidays or other significant events, then they are not related to professional activities employees, therefore, such expenses cannot reduce the tax base for corporate income tax;
unified agricultural tax is not withheld from such remuneration.

Employers can pay one-time remuneration using various tax systems. It is important to consider whether these payments reduce the tax base.

What wiring are used?

Accountants should be aware of the one-time premium income codes and the transactions used. When transferring these funds, information must be entered into the accounting. For this, wiring D91-2 K70 is used. Based on it, the incentive payment is credited from the company's net profit.

Such quotation can be applied when using any type of profit, which may be current or for a previous tax period. Since such costs are other, then D91-2 is used.

What income codes are used?

Employees can require the employer to create a 2-NDFL certificate at any time. It is required to solve numerous problems, for example, when applying for a loan or obtaining other services. This document contains information about all cash receipts of the employee, indicating their code. Therefore, the question arises, what is the income code of one-time premiums. The main such codes include:

Code 2002. It applies if an employee of the company is paid incentives for various achievements in the workplace. They can be provided for by legal requirements, the content of an employment contract or a collective agreement. This code is used when paying bonuses based on the results of a month, quarter or year, as well as when transferring money for completing important tasks or for unique production achievements.
Code 2003. It is used when rewards are transferred from company revenues or by using special purpose money. This code is relevant if the company's target money is used. Typically, this code is used if a bonus is paid for various holiday events or anniversaries. Often, such payments act as material motivation for employees. They have nothing to do with execution job responsibilities employees.
Code 2000. It is used in a situation where a bonus is assigned for the length of service.

With the help of such codes in the 2-NDFL certificate, it is possible to understand which funds were received by the employee at one time or another. The same code marks a one-time production bonus in 6-NDFL. The company's accountant must competently approach the filling of these documents, since he is responsible for any errors or violations found.

Employer's liability for violations

Often, employees have to deal with the fact that the employer does not pay one-time bonuses, although the need for these transfers is due to internal local acts or a collective agreement. In this case, refusal to pay bonuses is a violation on the part of the director of the company.

Under such conditions, employees can file a complaint with various inspection government agencies. It is most optimal to write an application to the labor inspectorate. Specialists of this service will conduct an audit, the main purpose of which will be to identify violations of workers' rights by the organization's management. Although the transfer of one-time bonus payments is not stipulated by the requirements of the law, but if this obligation is enshrined in regulatory documents, then the manager is obliged to follow these standards.

Conclusion

One-time employee bonuses are not part of the salary, so they are assigned to hired specialists only if there are some reasons. Most often, they are listed for unusual achievements of employees, as well as for the purpose of reward. Their size is determined by the direct employer.

In order for such payments to be official, they must be properly formalized, for which information about them is entered into the collective agreement, or even the employer forms a special provision on bonuses. The director of the firm must follow the requirements contained in these official documents.

The bonus system created at the enterprise is aimed at stimulating employees' interest in effective work and thereby improving the financial and economic condition of the enterprise. Bonuses are often used to motivate employees to achieve those indicators that are not provided for by the main remuneration system.

The bonus system is always individual, must take into account the characteristics of the enterprise and change depending on the developing situation. Still exist general principleswhich should be followed when establishing the premium:

the amount of the bonus paid should be determined by the personal contribution of the employee;
the amount of the premium must be economically justified;
the conditions and indicators of bonuses must be clear to employees, as well as the conditions of non-payment.

All bonus systems can be divided into two groups depending on the stimulating effect:

1) "whip" - the bonus is always paid to everyone, and only the "guilty" do not receive it;
2) "carrot" - not always and not all, but only "distinguished".

The author's industrial experience shows that if the bonus is always paid to everyone, the workers get used to drinking, they begin to consider it an integral part of their wages and the withdrawal of the bonus is seen as their own offense, and some managers - as a means of settling scores with unwanted employees. For example, at the enterprise, when planning the wage fund, it is supposed to pay a bonus of 50% to all employees. The payment of such a bonus causes employees to quickly become addicted to it. From the point of view of the effectiveness of the action, it would be better to increase the prices per unit of production at the expense of part of the funds that were planned for the payment of the bonus, and use the rest of the funds for bonuses, provided that the production plan is fulfilled and the scrap rate is below 0.5% (recall, that 0.5% is the prevailing percentage of rejects at the enterprise).

Bonus systems, which are an integral part of the remuneration system for employees of state and municipal institutions, are established in accordance with Art. 144 of the Labor Code of the Russian Federation:

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

In other cases, employers independently at their own expense establish bonus systems.

Distinguish between bonuses included in the remuneration system and bonuses that are not included in the remuneration system.

The payment of bonuses included in the remuneration system is regulated by a local normative act (regulation on remuneration, regulation on bonuses, labor or collective agreement). The document regulating the payment of the premium must specify:

the purpose of bonuses (for example, improving product quality);
categories of workers eligible for the bonus;
bonus indicators and their values, upon reaching which the bonus is paid (for example, the percentage of defects is less than 0.5%);
condition for non-payment of the premium (for example, failure to fulfill the production plan);
formation algorithm bonus fund;
the algorithm for distributing the bonus fund among employees;
source of payment.

The labor economist is obliged to constantly evaluate the effectiveness of the current bonus system, depending on the goals facing the organization, new types of bonuses may be introduced and existing ones canceled. For example, at the stage of bringing the enterprise to its design capacity, employees are rewarded for achieving production targets finished products... Then, when the enterprise has reached its design capacity and is working steadily, the quality of products comes to the fore, and the percentage of rejects decreases. Therefore, bonuses for product volumes can be canceled and bonuses for product quality can be introduced. Then there may be a bonus for the development of new types of products, etc.

Bonuses that are not part of the remuneration system are of a one-time nature, are not paid for the achievement of established indicators, and are often not associated with specific achievements of employees. Such bonuses are not the employer's obligation, are not taken into account when calculating the employee's average earnings, and are not subject to protection in the labor dispute committee.

In addition, premiums are classified according to other criteria.

1. Frequency:
- periodic: monthly, quarterly, at the end of the year;
- non-periodic: when certain events occur.
2. Related to the production process:
- for completing production assignments;
- reduced marriage rate;
- development of new types of products;
- performing a particularly important task;
- achievement of the established level of labor productivity, etc.
3. Not related to the production process:
- to the anniversary date of the employee;
- anniversary date of the organization;
- professional holiday, etc.

It is very important to choose the right bonus indicators. Some types of bonuses are paid to all employees (bonuses for the year, for the anniversary of the enterprise, etc.). More effective is the differentiation of bonus factors by categories of personnel.

The workers of the main production can be rewarded by setting the appropriate indicators and their values:

for the growth of production volumes;
growth in labor productivity;
improving product quality;
saving material resources (raw materials, materials, spare parts, losses of electricity and heat).

Workers in service professions are awarded:

for reducing the downtime of machines and equipment;
an increase in the utilization rates of machine tools and equipment;
increasing the degree of mastering the technical parameters of the equipment.

Professionals and employees can be rewarded for improving the performance of the organization as a whole:

increased profits;
cost reduction;
increase in sales volumes;
development of new markets.

The amount of the bonus can be set in a fixed amount or as a percentage of the average monthly salary, salary, tariff rate... Establishing a percentage is more convenient, since it does not require regular changes to the provision on bonuses (provision on remuneration) in connection, for example, with the indexation of wages. The percentage of the bonus may vary depending on the length of service of the employee, but it is always necessary to indicate which types of payments are included in the calculation of the bonus.

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In this article, you will learn:

Why introduce bonuses to employees
What is the bonus system
What indicators can be relied on in employee bonuses
How to document the bonus system in the organization
How to apply for a one-time bonus
What mistakes enterprises make when developing a bonus system

Bonuses for employees - effective method motivate to work more productively. Knowing about the opportunity to receive financial incentives, employees work with high efficiency, more fruitful and efficient, improve their skills and competence. But how to organize the awarding process competently and fairly? About it – in our article.

The main purpose of remuneration and bonuses for employees

Bonuses to employees are the main method of increasing their interest in improving their work performance. If the company operates a bonus payment system, then the calculation of the final amounts is formed according to a special scheme. The main part of earnings is payment at the wage rate, piecework system or official salary. In addition to this part, additional payments are made to the staff for high performance indicators.

An award in the general sense (from Lat. Praemium - reward) is a monetary or other material incentive given to an employee for success in a particular activity as a reward.

At the enterprise, a bonus is called a part of the salary focused on motivating personnel to improve the quantitative and qualitative performance criteria. Thanks to bonuses, business and management issues are resolved much more efficiently.

Bonuses to employees for performance results are introduced primarily to improve the efficiency of the labor process by encouraging personnel to more actively perform their functions.

Types of employee bonuses: a brief classification

The diagram below shows an example of the types of bonuses for employees.

Awards are:

production. They are issued if the employees completely solve production problems and do an excellent job with their official duties. Production bonuses is systematic. That is, companies can make payments every month, every quarter, or at the end of the year;
encouraging. Such bonuses do not directly relate to the performance of the employee's official duties.

Payments are made at a time:

At the end of the year, based on the results achieved;
Every year for seniority;
Bonuses are given to employees with high rates labor;
Payment of bonuses is tied to memorable dates, anniversaries, etc.

By form of payment bonuses are:

monetary;
commercial (we are talking about memorable gifts, for example, personalized watches, sets of stationery, household appliances, various certificates).

Depending on the evaluation of indicators the results of labor bonuses to company employees are:

individual - the bonus is awarded to one or several employees, taking into account their personal contribution to the activities of the enterprise;
collective - the award is given to all personnel for achievements in labor activity. Such payments are calculated based on the collective performance of a department or company in general. Further, the received amount is distributed among employees, depending on their personal contribution. Determine the personal contribution taking into account the hours worked, basic wages and the coefficient of labor participation.

By methods of accrual awards can be:

absolute, which are paid in a fixed amount;
relative, calculated as a percentage.

By frequency distinguish between:

systematic bonuses, which are made on a regular basis;
one-time bonuses. That is, the company financially rewards employees, for example, for solving a problem of increased complexity.

The frequency of payment of premiums depends on several factors, these are:

The peculiarity of the activities of the enterprise, its departments or specific employees;
The nature of the bonus indicators;
Accounting for labor results for certain periods of time.

By intended purpose bonuses are:

general, when awards are given for success in work;
special, when employees are rewarded for solving specific problems.

The employee bonus system and its main elements

Any organization has its own procedure for awarding employees, regulated by local documents. This is a bonus system for personnel. There are also criteria and indicators for bonuses to employees. These are elements of the incentive payment system, which determine how, to whom, and in what volume the bonuses should be given.

Elements of the employee bonus system are:

bonus criteria for employees - indicators that must be met by personnel in order to accrue cash remuneration;
a list of employees who are entitled to receive a bonus;
the procedure for calculating premiums;
procedure, timing of accrual and issuance of bonuses;
sources of premiums;
procedure and grounds for reducing the amount of bonuses.

Since there are no clear requirements for the list of elements of the bonus system at the legislative level, each company determines them at its own discretion.

Let's dwell on the existing bonus systems:

Bonuses for current activities.

This system is similar to the traditional monthly payroll scheme. That is, if an employee works well, without comment, then he is given bonuses monthly. Typically, the incentive payment is a certain percentage of the salary. This type of bonus is very much in demand, since it increases the motivation of workers to work and is quite simple to calculate.

Project bonuses.

The most visual bonus model. If an employee performs a predetermined amount of work, then he receives a bonus. The amount of the bonus is reported to him before solving the tasks.

Bonus programs.

The amount here depends on the percentage that the manager is willing to pay to employees. It is he who sets the amount of funds planned for issuance. This value depends, as a rule, on the personal interest of the employer in the allocation of a specific amount for the payment of bonuses. This type of incentive is effective if the company attaches great importance to group work, when employees of departments perform similar labor functions.

Loyalty awards

As an example, here we can cite the usual thirteenth salary that companies give out to personnel under New Year... It is difficult to say for what such bonuses are paid, but this phenomenon has already become a tradition.

Bonuses as part of the management system.

The largest russian company for the production of baby food was thinking how to increase productivity. As a result, it was decided to pay bonuses to the staff in case of successful implementation of the proposals.

Bonuses are also classified on an accrual basis. Some companies form bonuses from top to bottom, creating a bonus fund based on additional profit. Others build the scheme from the bottom up, that is, they immediately put the issuance of incentive payments into the budget as part of the payroll.

Each company strives to create a flexible and universal bonus system.

Principles of bonuses for employees of the enterprise

There are special principles of bonuses:

fair and reasonable premiums;
financial interest of employees in achieving the set results;
general collective interest in work;
encouraging creative approaches to activities, responsibility, the desire to produce quality goods and services;
simple determination of the amount of the bonus;
clear and clear understanding of the ratio by employees labor practice and financial incentives;
flexible changes in the concept of bonuses in accordance with the new goals and objectives of the material incentive;
publicity of the premium concept as a combination of material and moral incentives in work.

Criteria for rewarding employees should correspond to the types of production tasks, depending on what labor contribution to the development of the company was made by each employee and the entire team as a whole. There should be very few criteria. At the same time, it is necessary that there are enough of them to ensure the connection between the incentive and the main production goals with the results of the work of hired personnel.

Indicators of bonuses to employees: whom and for what to reward

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

quantitative (fulfillment and overfulfillment of the planned volume, the percentage of fulfillment of the production standards, ensuring the uninterrupted and rhythmic functioning of the equipment, compliance or reduction of the planned terms of repair measures, carrying out work in a smaller number in comparison with the norm, etc.);
high-quality (improving the quality of manufactured goods (works) and other technical and economic indicators of the company's activities (workshop, site, shift, team), including a decrease in the labor intensity of goods, savings in comparison with the established consumption rates of raw materials, materials, fuel, tools and others material values, reduction of standard losses of raw materials, fuel, energy).

The criteria for rewarding employees are:

Execution / overfulfillment planned works for the release of goods, the provision of services;
Clear and full adherence to the requirements of job descriptions and labor agreements by employees;
Saving of enterprise resources by employees in the course of work;
Conclusion of a certain number of contracts for a specified period of time: month, quarter, year;
Employee absence disciplinary action for a specific time period;
Compliance with the norms and rules of labor protection;
Exhaustive execution of applications of local acts of the enterprise;
No defective released goods;
Lack of substantiated complaints from the company's customers.

Bonuses to managers, specialists and employees are awarded based on criteria related primarily to making a profit.

Among the criteria for awarding executives are:

the efficiency of the entire enterprise (for the head) or the structural department (for the heads structural units);
the amount of work performed by personnel under the guidance of a specific boss;
the absence or the minimum number of defective goods in the areas entrusted to managers;
adherence to job descriptions and provisions of labor agreements on the part of employees;
the conclusion by the chief or employees in his subordination of contracts beneficial to the enterprise;
solution of important tasks related, for example, to the organization of personnel training.

The company must clearly list the criteria for bonuses, differentiate them by groups of employees and departments. It is possible that a single bonus criterion will turn out.

The amount of bonuses is set in accordance with each bonus indicator or as a percentage of the basic salary, or in a fixed amount money... So, for an increase in production volumes, an improvement in productivity, a decrease in the cost of goods or an improvement in the quality of products (works, services), the amount of the bonus is assigned as a percentage for each measurable point of improvement of the corresponding indicator in comparison with its norm, planned or other value.

Each company issues bonuses to its personnel at different intervals. Bonuses to employees in this regard are determined by the production characteristics and the nature of the enterprise's labor activity, the duration of the production cycle and the conditions for calculating bonuses, the frequency of planning, accounting and reporting established for them. Staff bonuses are usually given every month.

Why document the conditions for bonus payments to employees

The Labor Code of the Russian Federation states that the employer has the right to assign a bonus to his employees, but he is not obliged to do this. That is, the manager, at his own discretion, decides on the approval of the wage system, which provides for bonuses. The mechanism of remuneration can be piece-rate bonuses, salary bonuses, etc. This fact must be recorded in local acts.

Important! If the internal documentation of the enterprise reflects the wage system, which includes bonuses, then the employer in this case is obliged to calculate and issue bonuses to his personnel in accordance with internal agreements. If he does not fulfill this obligation, workers can contact the labor inspectorate. That is why it is important to correctly reflect in the documents the procedure and conditions for issuing awards.

Let's list the documentation in which the conditions and procedure for awarding bonuses to employees should be spelled out:

Labor agreement with the employee.

The employment contract should specify the conditions for the payment of wages and additional financial incentives, including bonuses (Article 57 of the Labor Code of the Russian Federation). It should be unambiguously clear from the text of the document when an employee has the right to count on bonuses and to what extent.

The condition of bonuses in the employment agreement can be reflected in two ways: fully indicate the circumstances and procedure for issuing bonuses or refer to the internal regulations of the enterprise, where this information is spelled out.

It is better to give preference to the second option and mark the name of the local documentation in the text of the agreement. It's easier and more convenient. If it is necessary to change the conditions of bonuses, then it will only be necessary to reflect this in these internal documents, and not in each agreement.

Regulations on remuneration, regulations on bonuses.

Here managers indicate all the important conditions for bonuses:

the possibility of financial incentives for employees (wage system);
the types of bonuses existing in the company, and how often they should be paid (for the results of activities during a month, quarter, year, or, for example, a one-time bonus on the eve of holidays, etc.);
a list of employees to be rewarded (all personnel, certain departments, selected positions);
specific indicators and scheme for calculating bonuses (for example, a certain percentage of salary for fulfilling a sales plan; a fixed amount for specific holidays, etc.);
other conditions established by the management. The main thing is that there are no inconsistencies between the conditions of accrual and the issuance of bonuses. It should clearly follow from the conditions when and to what extent the management is obliged to reward the staff of their institution.

Collective agreement.

If a collective agreement is concluded between the employer and employees, then it must also contain information on the procedure for calculating and issuing bonuses.

Note: the employee must sign the employment contract, as well as leave a signature in the regulation on remuneration, in the regulation on bonuses and in the collective agreement (if any) after reading it. These documents are provided to the employee by the manager.

Regulations on bonuses for employees

Regulations on bonuses - an internal document of the enterprise, where all the rules for bonus payments are spelled out. The employee bonus regulation, a sample of which you can download on the Internet, has an important advantage. The tax inspectorate will not be able to bring claims to the company related to the inclusion of bonuses in labor costs when calculating income tax.

The regulation on bonuses for employees (2018) can be presented in the form:

Section (appendix) of the collective agreement;
Section of the regulation on remuneration;
An independent normative act.

If the company is small, it is allowed to draw up a single provision on bonuses. If the firm is rather large, it is better to develop a statement for each division or group of departments.

The structure of this document is always the same. It prescribes the criteria and conditions for the issuance of bonuses, the amount and frequency of their payment, the calculation scheme, the list of violations due to which the premium decreases, as well as the list of payments for which bonuses are not charged. It is recommended to include the following chapters in the provision on bonuses to employees, which you can download on the Internet:

Chapter 1.General Provisions.

In this section, the goals of introducing the bonus system are prescribed. Let's say that monetary incentives can be aimed at increasing labor productivity or the quality of goods, works and services.

Chapter 2.Types of bonuses and conditions of bonuses. It is better to reflect in the document what the award is for and by what criteria it is paid. So, bonuses may be due for:

the intensity of labor activity;
continuous work experience at the enterprise;
results of labor activity.

Important! In order for the accrual of bonuses to be justified without problems, it is necessary to develop and clearly formulate the criteria for bonuses to employees.

You should not use vague wording, for example, "for conscientious work" or "compliance with labor discipline."

Here you can also mention the bonuses for the holidays and other rewards paid out of profits. In general, bonuses may vary depending on:

categories of employees: for example, bonuses are awarded only to workers, bosses, specialists or employees (used to assess the results production activities) or to all personnel (for example, bonuses for length of service or for general achievements in work);
time of payments (based on the results of work for a month, quarter or year);
frequency of issue (bonuses are both regular and one-time);
the fund from which the funds are taken for the issuance of bonuses (from the wages or profit fund);
relationship to taxation (whether bonuses are taken into account for tax purposes or not);
the amount of premiums (fixed or as a percentage of some indicator).

Chapter 3.The procedure for calculating bonuses.

This chapter establishes a list of employees who are entitled to bonuses. Prescribe the names of departments, specialties, positions or types of work.

The amount of the bonus can be expressed in a specific amount, as well as as a percentage of a specific indicator. For the full implementation of the plan, the manufacture of products in the prescribed volume, the absence of defective products, complaints, the performance of work and the provision of services at a given time, etc., a constant amount of bonus may be due (for example, 15% to piecework wages, 40% to a permanent part of the salary).

If it is difficult to determine the amount of incentive payments due to the large number of bonus criteria, it is better to set the minimum and maximum amount of bonuses (for example, the amount of the monthly bonus is from 10 to 40% of the salary). Often, department heads are tasked with setting the amount of bonuses for a particular employee. But in such situations, managers can be accused of bias. Therefore, it is better if the amount of the premium is nevertheless associated with specific criteria.

In addition, the chapter should describe the scheme for making a decision on the accrual of bonuses:

Who decides to reward employees;
How this decision is brought to the accounting department;
How often employees receive a certain bonus;
How long does it take to make a decision on staff bonuses based on the results of a month or quarter?

It also indicates the conditions due to which the management has the right to reduce the amount of the bonus:

the employee does not perform or performs in an inappropriate manner his labor functions;
violates the internal work schedule;
violates labor discipline (skips, appears at work in a state of alcoholic, narcotic, toxic intoxication, etc.);
does not follow orders from superiors;
violates labor protection requirements and industrial sanitation.

Chapter 4.Types of violations that reduce the amount of bonuses.

This chapter prescribes the conditions for issuing premiums, as well as a list of situations due to which the premium is reduced or not assigned:

the employee was transferred to a position with a lower pay, he was reprimanded or reprimanded;
the employee violated fire safety and safety precautions, labor protection requirements, internal labor regulations;
poorly performed his labor functions prescribed in job description, has ignored or performed their duties in an inappropriate manner;
did not follow the orders and orders of the management or the requirements of other administrative documents of the company;
lost, damaged, caused damage to the property of the enterprise or other loss by his actions;
skipped weekdays, showed up at work in a state of alcoholic intoxication, or was absent for no good reason.

Chapter 5.Conclusion.

The chapter indicates how the regulation comes into force and how long it is valid.

The moment of entry into force can be reflected in the document itself or in the order of the head of the enterprise. If the period of validity of the regulation is not indicated, it is considered that it is unlimited. That is, the position is relevant until it is canceled or until the moment when the company adopts a new internal act, which prescribes the procedure for awarding bonuses to employees.

How to issue a memo and an order for bonus payments to an employee

Regular bonuses provided for by the remuneration system do not need to be fixed in separate documents in order to make decisions on the issuance of such remuneration. The procedure for incentive payments is already reflected in the internal statutory act on bonuses.

If the manager wants to issue an unplanned bonus to a specific employee, thus noting his merits, and this financial incentive is not provided for by a collective or labor agreement, he can apply to the higher management for the issuance this decision... In this case, a memo is drawn up (bonuses for employees). The main part of its content is information about the basis for the question of employee bonuses.

The final decision on both regular and one-time bonuses is made by the director of the enterprise. But in the first case, he approves the results of the distribution of the company's bonus fund, and in the second, he decides whether it is worth rewarding the employee or not.

The official employee's bonus includes the following information:

The name of the company (in full) where the employee works;
FULL NAME. general director institution and direct manager of the employee in respect of whom the question of bonuses has arisen;
General information about the specialist, his work experience, a list of successes and achievements in work;
Description specific situation, according to the results of which it was decided to reward this employee (for example, he overfulfilled the plan, developed and implemented an rationalization idea, etc.);
Application for a prize;
Date of preparation of the memo.

The head of the division where the employee to be awarded is obliged to familiarize himself with the memorandum and sign it. If the employee has several managers of different levels, then all of them must sign the document.

After the approval of the application for bonuses (the visa of the director of the enterprise on the form of an official note acts as confirmation), the personnel department forms an order for bonuses to employees, a sample of which must be in each organization. The head of the company must also sign the order. When all the paperwork is completed, the accountant gives the employee a bonus.

To issue a bonus order, you can fill in:

unified forms T-11 and T-11a, approved by the decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1;
free form. It must be developed and approved by a specific company.

In either case, the order will have legal force, since from October 1, 2013, it is allowed to use not only unified forms for drawing up this document (see the data of the RF Ministry of Finance 04.12.2012 No. PZ-10/2012, section "Forms of primary accounting documents ").

But the order form must still contain the information necessary for such documentation (see clause 2 of article 9 of the Federal Law "On Accounting" dated 06.12.2011 No. 402-FZ), namely:

title of the document;
the date of its formation;
the name of the institution;
the size and unit of measurement of the premium (for example, a cash bonus in the amount of 10,000 rubles, etc.). In this case, it is necessary to register:
Name of the awarded employee;
the title of his position and the corresponding structural department;
basis for bonuses;
form of encouragement;
the size of the bonus;
according to whose idea the bonus is being awarded;
job title, full name and signature of the official responsible for the execution and / or registration of the operation / event;
the signature of the director of the enterprise.

Rostrud's letter dated February 14, 2013 No. PG / 1487-6-1 says that non-state institutions have the right to use free forms of primary accounting documentation containing the above data.

Evaluation of the effectiveness of the employee bonus system

In order for the employee bonus system to be effective and function successfully, it must be regularly analyzed and monitored. If errors are detected and eliminated at every stage in a timely manner, then both an individual employee and the entire company will work much more efficiently.

In short, an effective incentive system provides visible economic benefits that exceed the cost of its implementation. Moreover, each employee receives an appropriate financial reward for his work.

The main criteria by which the bonus system is assessed are:

compliance of the indicators taken into account when awarding bonuses to the goals of the department or enterprise in general;
assessment of how correctly the basis for the calculation is chosen. It is necessary to regularly analyze the degree of implementation of the selected system of indicators over a long period of time. If the established baseline is below the actual level of its implementation on a regular basis, it needs to be revised;
the presence of positive dynamics of the estimated indicator from the introduction of the bonus system. If the incentive scheme does not contribute to the improvement of the specified labor indicators, then it has exhausted itself, and therefore you need to think about introducing a different mechanism. At the same time, the influence of factors that do not depend on the will of the employee should be excluded (malfunctions technical means, forced downtime);
the adequacy of the amount of the bonus. The amount of the bonus should be exactly the same as the achievement of the employee. It is rather difficult to assess this, since it is necessary to analyze the impact of numerous factors. If several bonus factors have been established, you need to find out if there are any imbalances in the labor costs required for their implementation. It should be understood that bonuses in the amount of 7% or 10% of the salary, the tariff rate, are not incentive;

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