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

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 was awarded for, how it is calculated, 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 achievements. 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 excess of 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 assigned 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 question:

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 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 is not a friend or relative of the boss, it is each of the employees. Such a payment cannot be withdrawn "because I do not like you", and even disciplinary action, 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 the specific result of the 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 suddenly it turns out that those who are on leave (annual, maternity leave, childcare, sick leave) will not receive a pleasant increase in their salaries. People will feel frustrated and frustrated with 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 particular time, for example, a month, a quarter, or a year.

The second type is incentive. They have nothing to do with the performance of duties or tasks, but they 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 volume wages and various 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 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 can be charged may be as follows.

Good performance indicators. First of all, this is the fulfillment of the duties prescribed in job descriptions, and good performance. For example, a sales manager might 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 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 management. This list includes sick leave, session, vacation, family circumstances.
The employee received a disciplinary penalty, 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 quit according to on their own and does this before the fact of calculating the premium, 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 can 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 timely fulfillment of their 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 a particular 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.

How to motivate with a bonus

A bonus is a cash payment to an employee in excess of salary for achieving high results in work and meeting bonus indicators. The bonus is the main component of the variable part of the salary. 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

Bonus payments are divided into four groups:

Depending on the type of tasks performed:
- production - rewarding employees for performing production tasks or official duties;
- non-production - reward for personal contribution to the result of the organization's work, not related to its production responsibilities.
Depending on the frequency of payments:
- systematic - incentives for the performance of production tasks or official duties, the payment of which occurs systematically: monthly, quarterly;
- one-time - reward for certain achievementsthat are not systematic, for example, for completing particularly important production tasks, for winning industrial competition, etc., or for general collective results of work over a sufficiently long calendar period: half a year, a year.
Depending on the variant of labor assessment:
- individual - reward for personal contribution to the result of the organization's work, the fulfillment of production tasks and their official duties;
- collective - reward for the performance of production tasks or official duties based on the assessment of collective work.
Depending on the evaluated result:

for the main results of work - reward 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 incentivize employees is determined independently in each organization.

What are the rules for developing a bonus system

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

the bonus system must correspond to the organization's business development strategy;
the bonus should not be general, frequent and widespread, so that employees do not perceive it as part of the salary in normal conditions;
the bonus should be directly related to the real personal contribution of the employee to the result of the activity 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 of measuring the employee's return and his contribution to production, known to the employees themselves;
employees should view the bonus as a reward for a specific result due to additional efforts, and not simply as payment for performing standard work over a specified period of time;
the 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, when grounds for bonuses arise, only those forms specified in the Regulations on Bonuses should be applied;
the system must be inevitable: the premium must be paid whenever the appropriate grounds arise;
the system must be known to all employees of the organization.

How to develop a bonus 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 indicator of the organization's performance. 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 the decrease in the number of scrap compared to the previous period, etc. performance, state a common basis for awarding. Next, use a top-down pyramid to determine the impact different groups of employees on a given performance indicator, for example, how managers at different levels influence, how each department, specific position, etc. affects. Determine the factors that affect the achievement of the organization's performance indicators and which are in the sphere of significant influence from the employees. Design and implement a system if necessary operational control these factors. Determine which awards will be extended to all employees in the organization, for example, seniority awards, for the overall performance of the organization, etc., and which only for specific groups. Select these groups and for each define:

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

Next, for each group or for all employees of the organization, determine the reasons for considering the issue of calculating the bonus. The basis may be a memo from the head of a department, an employee's report, a sales plan and its performance indicators, etc. Identify the persons who make the decision to pay the bonus. Perhaps, it is necessary to think over the rules of additional procedures for agreeing on the issues of paying the bonus. Discuss with the responsible persons the timing of consideration of the basis documents, the timing of the decision on bonuses, the timing of the transfer of the bonus documents agreed with the head of the organization to the accounting department of the organization. An important point in staff bonuses is the procedure for communicating the decision on bonuses to employees, they should know what they received the bonus for, how they calculate its size, which reduces the amount of bonus remuneration, which increases it. This information should be available 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, set aside a certain time for employees, in which they can contact the payroll department for advice, etc. e. All these conditions and rules of bonuses should be fixed 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 based on how the work of the people affects the performance and the bottom line 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 influence the organization's business processes (support personnel).

You can also select groups for bonuses depending on the place and role of the employee in the management hierarchy, for example, senior 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 some types and amounts of bonuses, with less than three years of experience - others, etc. The degree of the employee's compliance with the internal labor rules the schedule is also a sign of the formation of groups for bonuses. For example, employees with no disciplinary violations: late arrivals, delays from lunch break, etc., have a full bonus package, and employees with disciplinary violations may be deprived of bonuses.

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

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

head of the organization;
senior managers (deputy heads of the organization);
project managers;
sales staff;
employees of accounting, secretariat, personnel service;
warehouse staff, etc.

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

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

The definition of the ratio of the constant and variable parts of the salary is influenced by the nature job responsibilities employees, their impact on the organization's business processes. 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 activity of the position on the result of the organization, the greater the bonus part (up to 200% of the salary);
the higher the level of authority of the employees, the larger the bonus part (up to 150%);
the more stable and regulated the duties, the lower the bonus (from 15% to 50% of the salary);
the more difficult it is to assess the quantitative performance of an employee and the unit as a whole, the greater the constant part of the salary.

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

Please note that if the amount of the bonus is less than 20 percent of the constant part of the salary, then such a bonus has a weak incentive effect. The prizes are periodic, for example, for New Year, on a professional holiday, less than 15 percent of employees do not consider it as a promotion. A bonus of 10 percent of salary can irritate the team.

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

How to develop bonus indicators

To stimulate 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 recording and standardizing 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, you can pay bonuses to workers according to indicators:

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

Pay 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 engaged in the maintenance of machinery and equipment, apply following indicators: reducing downtime, increasing the degree of mastering of technical parameters, improving the coefficient of their use, etc. Tie bonuses to the heads of departments with the end result of the department's work, an increase in labor productivity, the release of high-quality products, a decrease in its labor intensity and other performance indicators.

An example of the development of bonus indicators for the sales department of the "Alpha" organization

In the "Alpha" organization, for employees of the sales department for each position, depending on the specifics of the work and the impact on the result of the organization as a whole, they developed bonus indicators, which take into account the degree of implementation of the monthly work plan of employees. We also developed three options for the values \u200b\u200bof the bonus coefficients for each bonus indicator, depending on the value of the work plan:

mAX plan;
plan NORMA;
plan MIN.

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

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

What are the options for calculating the premium

When developing a bonus system, determine the most optimal bonus calculation option for the organization. The following options are distinguished:

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 to follow the rules for calculating the premium

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

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

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

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

Thus, for the head of the sales department, provided that the bonus indicators for the maximum value (MAX Plan) are met, the bonus is calculated as follows: Bonus \u003d 23,000,000 × 0.1% + 10,000,000 × 0.09% + 1,000,000 × 0, 7% \u003d 39,000 rubles. Subject to the fulfillment of the bonus payments at the minimum value (MIN Plan): Bonus \u003d 19,000,000 × 0.06% + 7,000,000 × 0.05% + 800,000 × 0.3%) \u003d 17,300 rubles.

How to determine the frequency of premium payments

The frequency of payment of the premium in each organization is chosen independently. The frequency of bonuses depends on financial resources organization and the ability to actually measure business results. It is recommended to choose the period for evaluating business results - month, quarter, half year, year. For senior executives ( general director, department directors, etc.) long-term bonus programs can be calculated for three to five years.

In addition to wages, labor legislation 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 place, Article 191 of the Labor Code states that the employer can, at his own discretion, award employees - this type of payment is not mandatory.

Also, immediately it should be noted such a clarification of the legislation (Article 193 of the Labor Code of the Russian Federation) that depriving the employee of the bonus (depriving it) due to any disciplinary violation (being late, absenteeism, absence on the spot in work time and others) is not allowed. For this, other types of disciplinary punishments are provided.

Types of awards

Incentive payments are of different types.

First, they can be individual - to an individual employee for a job well done. Can be group - for a department or a group of employees engaged in the same 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 constant. By the way, many people confuse the last two types. They are similar - and those, and those are monthly, quarterly, for half a year, annual. But, the difference is that regular ones are paid by a separate order of the management, that is, in some cases, their payment can be skipped or canceled. And permanent bonuses are automatically included in the remuneration system.

Regulation of bonuses

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

in the collective agreement;
in the Charter of an enterprise or institution;
in provisions internal regulations;
in the provision on bonuses;
in other internal governing 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, as accurately as possible, stipulate all issues of calculating additional payments, their size, reasons for deprivation, and familiarize all employees personally.

Principles for the development of internal documentation on bonuses

When preparing documentation for 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 employee's immediate superior alone - this will exclude the subjective factor in this matter;
just as accurately and transparently, it is necessary to stipulate all the grounds for non-payment of bonuses, and each employee should know for what reason he may lose incentives.

It is important that the internal Regulation on employee bonuses does 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 fact, there is nothing to reward them for. Therefore, the following wording would be correct: “The bonus for the month is paid to employees who actually worked for a whole month (or part of it with the payment of a 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 superior submits a note on bonus payments to the employee, which indicates the basis for the promotion.
On the basis of a memo, the management of an enterprise or institution issues an order for bonus payments to employees - one for all or for each individually. This document must clearly indicate the reasons for payments and their amount.
The corporate Regulations (as a sample of employee bonuses) on employee incentives should include the following data:
Bonus rates - individual and collective employee performance.
The order of accrual, namely, the frequency, type, size and scale of payments.
List of omissions for which employees may be deprived of the bonus.
Conditions on which employees are awarded bonuses.
The circle of employees who can receive the award.
The source from where the bonus funds come from, and the share of the payroll that goes to incentive payments.
Scheme of document flow on bonus issues.
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:

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

The classification of incentives is made according to the following categories:

Target bonuses: incentive, incentive, compensation.
By the type of charges: additional payments included in the wage system and not included in it.
By frequency: one-time and periodic.
By conditions: for work or not related to the results of work.
By the way of taxation: those that reduce tax and profit, and do not affect it.

Grounds for calculating premiums and forfeiting payments

In the legislation there are no clear instructions for managers of enterprises and institutions regarding the grounds for incentives, and also, the amount of bonus payments is not limited in any way. As a rule, the reasons for issuing a memo for bonuses to employees may be the following achievements in work:

Behind high rates in labor: fulfillment and overfulfillment of the plan, absence of marriage, various penalties.
For high quality, without sick leave and time off, worked hours.
For additional work performed in excess of official duties.
For various holidays, corporate dates.
For the 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. On the basis of this, the controlling authorities can challenge the amount of the premiums and, through the court, declare them unreasonable.

No documentary evidence is required for event or date bonuses.

List of reasons for deprivation

It is impossible to deprive an employee of the bonus, which is due to him in accordance with the clauses of the internal regulations, without reason. It is best if all the grounds for de-bonuses are included in this document. These include the following reasons:

Absence during the period for which the award is assigned from 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 reprimand, a reprimand, a severe warning.
A negligent attitude towards 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 the employee - he can challenge in court the deprivation of his bonus. Therefore, the depreciation should also be correctly formalized with an indication of the reason for such a step. This is usually included in the employee bonus order, a sample of which we provide.

Premium disputes

If the employee does not agree with the deprivation of his bonus or its amount, as we indicated above, he has the legal right to contact the authorized authorities to resolve the dispute. He can apply to the State Labor Inspectorate (State Labor Inspectorate), or he can go directly to the court.

Enterprise managers should be aware that if in the Regulations and bonuses the wording is general, unclear 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 on bonuses, it is necessary to include a clause on non-payment of bonuses and the grounds for this.

Another fact for dispute - any deprivation or reduction of the amount of bonuses that are included in the remuneration system, on any grounds not specified in internal documents (collective agreement, Charter, Regulation on bonuses) - can be contested and in most cases such disputes decide for the benefit of the employee.

Legally stipulated - in article 381 of the Labor Code of the Russian Federationthat 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 of appeal (Article 395 of the Labor Code of the Russian Federation).

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

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

Therefore, according to the current legislation of the Russian Federation:

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

What is the additional payment for the basic charges?

The size of the bonus, as well as the grounds for its payment, is established by the employer independently, or in agreement with the representative of the 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 rewards of his employees.

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

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

Why can 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 company sets its own criteria and (you can find out about 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 the bonus based only on the results of the employee's work.

Based on this, it must be said that you cannot reward an employee just for what he has higher education or a certain specialty.

Grounds for employee remuneration

The grounds that can be specified in may be indicators:

for the implementation of the work plan;
for significant achievements in work;
for the timely delivery of reports;
for the performance of particularly responsible work;
for the initiative shown;
for quality work (you can find out about what criteria exist for evaluating good work and what is the procedure for encouraging such workers);
for carrying out 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. Material liability of the employer for delay in payment of wages and other payments due to the employee

If the employer violates the established deadline, respectively, the payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee, the employer is obliged to pay them with 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 from the amounts not paid on time for each day of delay, starting from the next day after the due date of payment 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 the employee may be increased collective agreement, local regulation or labor contract... The obligation to pay the specified monetary compensation arises regardless of the employer's fault.

When is paper proof of reasons for 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 payment. These include:

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

And here are the regular incentives that are paid to employees, are carried out without stating justifications.

Incorrect presentation of wording in documents

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

Since all indicators that are the basis for the payment of incentives must be spelled out in the provision on bonuses, then, accordingly, when drawing up a memo or document for the presentation of bonuses, it is necessary to correctly indicate the reasons for calculating bonuses.

The information specified in the document for the presentation of bonuses does not correspond to the established indicators, it may be recognized as an incorrect wording of the grounds.

For example, an accountant of an enterprise, unlike a driver, cannot simply be awarded for good work... This would be considered an incorrect statement of the rationale. 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 relate to labor costs.

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