Criteria for evaluating the work of an office cleaner. The correct wording of employee bonuses: what can you give an employee incentive for? list of reasons for payment. Reasons for calculating the premium and its deprivation

Bonuses for employees for what is possible - wording the grounds for awarding may vary depending on what the award is for and how rich the management's imagination is. Let's consider how the procedure for fixing the wording in the order on bonuses is regulated and which of them is better to use in certain cases.

Why, according to the Labor Code of the Russian Federation, is a bonus paid to an employee?

Conditions for awarding an award, examples of wording

What can you give an additional bonus for?

award order

Why, according to the Labor Code of the Russian Federation, is a bonus paid to an employee?

Part 1 of Article 129 of the Labor Code of the Russian Federation is the norm of the law that defines what a premium is. According to its provisions, a bonus is a payment of an incentive or stimulating nature. The name of such a payment may change, but its intended purpose remains.

It is important to remember that the Labor Code of the Russian Federation does not oblige the administration of the organization to pay bonuses to its employees.

Grounds for bonuses to employees, the procedure and timing of its implementation, Article 135 of the Labor Code of the Russian Federation refers to the competence of a specific organization, which has the right to determine all this with its internal documents.

Despite such a "gap" in labor legislation, the bonus system operates almost everywhere, since the interest of each employee in the results of work is the best guarantee of the overall success of the organization.

In practice, several bonus systems are used.

The most common in Russia is general bonuses, when incentive payments are paid to almost all employees in the absence of shortcomings in their work on their part, the amount of additional payment in this case can be either fixed or depending on the amount of salary.

The more flexible option is based on a careful assessment of the contribution of each employee to the overall result.

With this approach, not all employees can receive the award, but only the most successful, who have brought the maximum benefit to the organization.

The size of the bonus in this case may even significantly exceed the amount of the salary of the encouraged employee.

The main advantage of the individual bonus system is the reward of the specific qualities of the employee, the result that the organization expects from its employees.

It is in this that the stimulating nature of such payments is manifested as much as possible, since other employees will strive to perform their duties better, having a real example in front of them.

Conditions for awarding an award, examples of wording

Bonus conditions are determined based on the existing employee incentive scheme at the enterprise.

When applying general bonuses, the main condition is the fulfillment of certain (often averaged) indicators, completion of work on time, etc.

If the work plan is successfully completed, the bonus is assigned by a general order based on the results of the month, quarter or other period. At the same time, a list of employees who have committed any violations that deprive them of bonuses is determined.

The wording of orders for bonuses in such cases is rather monotonous:

“For the successful completion of the assignment (plan, assigned responsibilities)”;
“For the high quality of the work done”;
“For achieving high results in work”, etc.

When using an individually oriented bonus system, the payment of a bonus may not be determined by a time period, but paid for specific successes. Accordingly, an order for awarding one or a group of employees will contain the exact wording of the achievement:

“For the successful representation of the firm's interests in negotiations with a client and the conclusion of a particularly profitable contract”;
“For completing a particularly difficult urgent assignment”;
"For the use of a non-standard (creative) approach to solving the issue", etc.

What can you give an additional bonus for?

For an enterprise working for the future, it is important not only to timely fulfill planned targets, but also to encourage employees to professional growth, improve the company's image, attract more partners to cooperation, and strengthen their positions in relation to competitors. Such goals can be achieved in various ways, including by taking into account the individual achievements of employees, to stimulate which the bonus system is aimed.

Successful participation of employees in various exhibitions, competitions, development programs is a huge plus to the company's image.

It is quite logical to conduct various competitions with subsequent material incentives within a single enterprise.

With a reasonable approach, the economic effect from improving the skills of employees, improving the quality of work, team coherence will be an order of magnitude greater than the funds spent on bonuses.

Employee bonus wording in this case, they can describe the achievements of employees, for example:

“For participation in the competition of professional skills”;
“For representing the company at an international competition”;
“For winning the mini-volleyball competition among office supply store employees”.

Another way to improve the microclimate in the team and increase responsibility for the result of each employee is the payment of individual bonuses timed to significant dates in the life of an employee (birth of a child, marriage, anniversary, etc.).

A significant aspect of the company's activities is the desire to retain qualified and experienced workers. Bonuses for loyalty to the company, long-term successful work in it, encouragement of labor dynasties, creation of conditions for their emergence - all this is of great importance.

award order

Download order form

When drawing up an order on bonuses, it is recommended to use the unified form T-11 (for bonuses to a group of employees - T-11a), approved by the decree of the State Statistics Committee of the Russian Federation "On approval ..." No. 1 dated 05.01.2004.

In addition to the standard details of the organization, when filling out this form, the following data is entered:

initials and position of the promoted employee;
wording;
an indication of the type of award (amount of money, gift, etc.);
the basis for calculating the bonus (presentation or memo from the head of the structural unit).

When specifying the wording, you can use either one of the constructions indicated in our article, or come up with your own version.

It is worth remembering that the Labor Code of the Russian Federation does not impose any special requirements for such formulations, leaving this issue to the discretion of the head of the organization.

As you can see, the wording can be different and depend only on the grounds for awarding and the opinion of the management. The law does not impose requirements on wording - the main thing is that it is clear from the text what the premium is paid for.

Source: http://nsovetnik.ru/premii_i_premirovanie/za_chto_mozhno_premirovat_sotrudnikov_formuliroi/

Bonuses for employees

Also, immediately it should be noted such a clarification of the legislation (Article 193 of the Labor Code of the Russian Federation) that it is impossible to deprive an employee of a bonus (de-bonus) due to any disciplinary violation (late arrival, absenteeism, absence from work during working hours, etc.). 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 - both 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 describe 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 the internal regulations;
in the provision on bonuses;
in other internal guidance documents, which include a memo on employee bonuses.

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

Principles for the development of internal documentation on bonuses

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

the criteria for bonuses to employees should be known to everyone and each of them could independently calculate their bonuses;
the decision on bonuses should not be made by the 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 must 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;
awarding with a certificate of honor;
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 remuneration 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:

For high performance in work: 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. Based on this, the supervisory authorities can challenge the amount of the premiums and, through the court, recognize them as unreasonable.

No documentary evidence is required for event or date premiums.

List of reasons for deprivation

It is impossible to deprive an employee of the bonus that 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 to their work: the presence of defects in products, failure to fulfill the plan or orders of the manager, complaints from visitors or customers.
Dismissal before the period for which bonuses are accrued.

The legislation provides for the protection of their rights by 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 basis 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 apply to 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 imperative to include a clause on non-payment of bonuses and the reasons 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, which is most often deliberately made by managers, not assuming that this may end with the obligation to pay bonuses regularly, 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.

Source: http://kdpconsulting.ru/stati-i-materiali/2235-premirovanie-sotrudnikov.html

Payment of bonuses under the Labor Codeis determined only by the general concepts of what a bonus is, what is its role in wages and what documents justify the inclusion of the bonus in this payment.

The responsibility of developing detailed rules for bonuses and establishing the procedure for paying bonuses is assigned to the employer by the Labor Code of the Russian Federation.

Let's consider what needs to be provided for in these rules so that the payment of the bonus does not raise questions from the inspectors.

What is a bonus (definition according to the Labor Code of the Russian Federation) and how does it relate to salary

We establish the rules for bonuses: in a single normative act or in an employment contract

Rationale for calculating a quarterly bonus to employees: an example

For which the employee is paid the bonus individually: formulation of the basis for the promotion

Features of the timing of the payment of bonuses

Premium and estimated liabilities for its payment

What is a bonus (definition according to the Labor Code of the Russian Federation) and how does it relate to salary

The concept of a premium is present in Art. 129 of the Labor Code of the Russian Federation, where it is mentioned in the number of incentive payments, which can be one of the parts of the salary. That is, a bonus is an incentive payment that is part of the structure of the applicable labor remuneration system.

For information on other forms of incentives for employees, read the material "What are the types of bonuses and benefits to employees?"

The employer must develop the structure of the wage system and establish the rules for its application, in agreement with the representatives of the labor collective (Article 135 of the Labor Code of the Russian Federation).

When developing this system for the teams of GUP and MUP, it is also necessary to be guided by the unified recommendations approved for the next year by the Russian tripartite commission for the regulation of social and labor relations.

For 2017, the decision of this commission to adopt such recommendations is enshrined in Minutes No. 11 of December 23, 2016.

Thus, the employer must have an internal document containing a description of the system used for remuneration of the team (the structure of the salary of employees).

This document can simultaneously contain a description of all the rules established for the calculation of each of the component parts of the salary.

But it is also possible to develop independent normative acts (regulations) for each component of labor remuneration.

Since 2017, small labor collectives (micro-enterprises) have been allowed not to create internal regulations governing labor law issues (Article 309.2 of the Labor Code of the Russian Federation).

However, the adoption of such a decision requires detailed prescription of all the rules for calculating wages in the labor agreement with each of the employees. Moreover, to compile this document, its standard form should be used.

This form has already been approved by Decree of the Government of the Russian Federation of August 27, 2016 No. 858.

An internal document developed for the team as a whole (or for most of it) allows, in the labor agreement with each of the employees, not to list in detail all the rules for the remuneration set for him, but to limit himself only to a reference to a number of internal acts. Therefore, the creation of such acts greatly simplifies the execution of employment contracts. Moreover, the regulations can operate without changes for several years. And the labor costs for their development and adoption, even for micro-enterprises, can be noticeably less than entering all the details related to payroll in each employment contract.

We establish the rules for bonuses: in a single normative act or in an employment contract

So, the rules of bonuses must be determined:

in a single internal normative act - when they are established for the entire team of employees (or most of its members);
in an employment agreement with a specific employee - when it comes to individual conditions for bonuses or when an employer, which is a micro-enterprise, has decided not to create internal regulations governing labor law issues.

In the normative act on bonuses, it is necessary to reflect:

description of the types of bonuses used;
how often bonuses of each type will be accrued;
the circle of employees to whom this or that type of bonus will belong;
specific indicators, upon fulfillment of which the right to accrual of bonus of a regular nature arises;
structure of bonus indicators and a system for their assessment;
a description of the algorithms for calculating the amounts of bonuses due to each specific employee, based on the assessment indicators performed by him;
the procedure in which the consideration of bonus indicators in relation to each of the employees is carried out;
grounds regarded as a reason for deprivation of bonuses;
a procedure, the application of which will allow the employee to challenge the results of the assessment of his work for the bonus period.

Information of a similar nature will need to be provided in an employment agreement with a specific employee, if the employer does not develop internal regulations or the conditions for bonuses to a particular employee are individual. The latter can be the case, for example, for senior managers.

For information on when the payment of a bonus to a manager will be regarded as illegal, read the article "Unjustified Accrual and Payment of Bonus".

According to the regularity of payments, bonuses included in the salary system are divided into accrued and paid:

Regularly for a specific period (for a month, quarter or year). All grounds for their accrual and calculation rules are contained in the internal statutory act on bonuses. Upon the occurrence of such grounds, the payment of such a premium becomes mandatory, and no special solutions are required for its accrual.
Irregularly - associated with the achievements of individual employees that arise periodically. The emergence of the employee's right to such a bonus must be justified by a separate document, usually drawn up by his immediate supervisor.

Rationale for calculating a quarterly bonus to employees: an example

The basis for the accrual and payment of premiums of a regular nature is most often the results of the employer's work, assessed by the financial and economic indicators of his activities, formed for the corresponding period, in general. That is, according to the results of the successful work of the entire team, which, accordingly, requires the encouragement of the workers who form this team.

The wording of the justification for the bonus may look, for example, like this: "For the fulfillment of the planned production and sales volumes for the quarter."

This bonus will be received by those employees to whom it should be accrued in accordance with the current internal act on bonuses, except for those deprived of the right to receive it for the period under review on the grounds contained in the same act.

The results of the distribution of the bonus will be approved by the head of the employer.

Based on this approval, an order for the payment of the bonus will be issued, containing a single general justification for the payment, and a list of the names of specific employees with amounts due.

For which the employee is paid the bonus individually: formulation of the basis for the promotion

Wording justification of the employee bonuspaid irregularly, will depend on the composition of the specific labor achievements of this individual worker. For example, for a sales manager there may be an incentive with the wording "For the early implementation of the planned sales volume for the month."

The results of the work of a particular employee are assessed, as a rule, by his immediate supervisor.

Having identified the fact that the right to a bonus has arisen, he draws up a submission (memorandum) for its accrual to the employer's manager.

With a positive resolution of the head of the employer on this document, a separate order will be issued for the employee to pay him a bonus.

Features of the timing of the payment of bonuses

The Labor Code of the Russian Federation sets restrictions on the timing of payment:

salaries (and, accordingly, and advances on it) and vacation pay (Article 136);
calculation upon dismissal (Article 140).

There is no mention of the premium in connection with the terms of payment in the Labor Code of the Russian Federation. However, the bonus, which is part of the salary, can be paid at intervals that differ from the frequency of salary payments. In this regard, the Ministry of Labor of Russia in the information from 21.09.

If only the month of payment is indicated, it will mean that the bonus must be paid no later than the 15th day of the specified month.

Source: http://nalog-nalog.ru/oplata_truda/poryadok_vyplaty_premii_po_trudovomu_kodeksu_rf/

Sample order on bonuses for employees of Formai T-11 and T-11a

Bonuses are one of the main types of employee incentives. On the other hand, it is a type of financial transaction that must be documented, for example, in an order for bonus payments to employees. A sample and instructions for compilation are in this article.

The essence and varieties of the document

The specifics of bonuses are determined by 2 points:

This is a voluntary act by the employer, i.e. it is his right, not his duty. As a rule, the employment contract stipulates that the company can reward the employee, which in practice implies only one possible case - the employer's initiative.
On the other hand, there are no uniform rules for calculating premiums: i.e. the legislation does not provide for the regime, amount and features of payment (on the day of salary or advance payment).

Thus, with regard to the very fact of payment of the premium, the procedure for this procedure, all this is the good will of the company, and specifically - of the authorized persons who have the right to make the appropriate decision.

therefore responsibility arises only for the correct execution of this financial transaction in the documentation.

Exceptions are those cases when the amount of the bonus and the procedure for paying it to the employee were initially indicated in the employment contract.

The procedure for drawing up an order largely depends on the size of the enterprise and the number of its staff: if bonus payments to employees in a small company can be organized literally in 1 day, then in a large division the procedure is much more complicated. In general, the order is as follows:

All heads of branches, separate divisions are notified of the need to prepare for bonuses and, in response, draw up initial lists of employees with an indication of their position, full name and grounds for possible bonuses.
For the employees declared, the authorized persons are studying the possibility of bonuses in each specific case in accordance with the internal regulations of the companies (implementation of the plan, performance indicators, etc.).
Based on this analysis, the list is corrected or left unchanged and sent to all departments.
The final version is transferred to the draft order, after which the finally approved document on employee bonuses is printed.
Each employee included in the list gets acquainted with the document and necessarily puts his signature.

While some types of bonuses are accrued annually, quarterly and even monthly, others can be allocated on an extraordinary basis. therefore order classification depends on the procedure for issuing prizes:

mass and isolated cases - i.e. immediately to the entire team (or department) or to individual colleagues for individual success;
planned (periodic) and unscheduled (irregular) - depending on the financial capabilities of the company, bonuses can be issued continuously or only in individual cases.

These payments are classified and depending on the reason for the premium:

Festive - often they include corporate gifts in the form of additional payments for the New Year, March 8, as well as a professional holiday.
Manufacturing - i.e. for merits that are associated with the implementation of the plan, the implementation of effective measures that improve the workflow, optimize production, help save resources, etc.
Organizational nature - i.e. awards for the successful preparation and implementation of certain events in the interests of the company. For example, a seminar, a round table on a problem, meeting clients or guests from abroad, organizing a corporate party, etc.

Sample and examples of filling out the order 2017

Form T-11.

Form T-11 order for employee incentives (word)

Form T-11a.

Form T-11A on employee incentives (word)

The employer has the right to use any form or develop an independent design option.

The main thing is to correctly reflect the operation in accounting documents and other financial papers. The main requirement for the content is to whom the bonus was awarded, in what exact amount and on what basis.

Usually, the order also reflects the name and position of the person who is responsible for its implementation.

An example of a bonus order (in the case of a payment to two employees) might look like this.

Thus, the document includes:

Title - a header with the usual information: the full name of the company, number, date and title of the order.
The main part, which lists the awarded persons (name, position, personnel number), the basis for the issue and the amount of the amount. In this case, the size can be indicated both usually in numbers and as a percentage (for example, 10% of the salary). Here it is also written on the presentation of which employee the bonus is awarded, if there was a business recommendation.
The signature of the manager, the date and an appendix with the signatures of all awarded employees on the fact of their familiarization with the award.

Which is better - a ready-made form or your own

As a rule, it is more comfortable to use a ready-made form, as it provides:

convenience in terms of design - no need to waste time developing your own sample;
ease of working with a document in the accounting staff - all key details have already been written;
and most importantly, due to the indication of the details, the auditors will have fewer questions about bonus payments, which in large companies can be large amounts - about hundreds of millions of rubles.

Bonuses for employees: 6 risks for the employer

Since the issuance of a premium is a financial transaction, there are certain risks from the inspection inspectors. They concern, first of all, tax inspectors, but often come from the side of representatives of the labor inspection.

Risk 1. Incorrect wording in the employment contract

Often the employer indicates that his employee with whom the contract is concluded is entitled to a monthly or quarterly bonus in a fixed amount, for example, 15% of his salary.

In this case, the bonus in fact becomes an integral part of the salary, since the employer pays it within the agreed timeframe and in the established amount, the obligations of which he himself took upon himself.

It is more correct to reflect the fact of payment in the category of "right", and not the "obligation" of the employer - otherwise, in fact, it is no longer a bonus, but a salary.

Risk 2. Payments "13 salaries"

The bonus at the end of the year in the amount of the entire average salary or a significant part of it is traditionally called “13 salary”. There is no such concept in the law; accordingly, such a bonus is the exclusive goodwill of the employer.

But again, it is important to correctly reflect it in the employment contract (individual and collective), as well as in the local internal acts of the enterprise.

At the same time, only references to these acts can be indicated in the contracts, and in the acts the payment procedure should be spelled out in as much detail as possible:

the connection between the payment of 13 salaries and indicators of the quality of the employee's work;
the possibility of non-payment of this type of premium with a detailed description of the entire list of reasons, including in connection with an economically unfavorable situation;
it is especially important to pay attention to the procedure for payment upon dismissal: must the employee work the whole year or not, how to pay if the dismissal occurs due to the reduction, liquidation of the company, etc.

Risk 3. Bonuses for the holidays

Such payments are considered by most managers as symbolic gifts in the amount of 500-1000 rubles.

Therefore, this item is often not paid attention to, but it all comes down to the wording "The employer pays each employee a bonus of 1000 rubles annually by March 22 - the day of foundation of the company."

In this case, it is better to protect yourself from financial risks and indicate that the company undertakes to do this only if possible, and also reserves the right not to pay a bonus if the employee grossly violated the work schedule, etc.

Risk 4. Bonus amount and working hours

It should also be foreseen that an important point is that not all employees work off the finished / quarterly / monthly rate of hours due to various circumstances - leave at their own expense, sick leave, maternity leave or childcare, etc. Therefore, the amount of the bonus, as well as the very possibility of its payment, should be closely and unambiguously linked to a certain norm: for example, at least 180 working days.

Risk 5. Depreciation and deprivation of the right to the premium

These concepts are widely present in real labor practice, however, confusion often arises with the interpretation both in the documents and at the level of oral explanation by the management of the company's norms for employees. In the labor, collective agreement and other documents, it is important to clearly separate both concepts. If the deprivation of bonuses is a measure that is legally taken by the employer in the event of a significant mistake made by the employee in the performance of his duties, then the deprivation of the right to the bonus can also have purely economic, objective reasons. Usually, all these nuances are spelled out in detail in local acts.

Risk 6. How to properly develop mechanisms for reducing the premium

Both the grounds for the accrual / non-accrual of the premium and the grounds for its reasonable reduction should be prescribed in the local act in great detail. It is best to provide non-specific figures (a decrease of 500 rubles, etc.

), and percentage ratios - for example, "in the event of a mistake in servicing a client, which led to his refusal to cooperate, the monthly premium is reduced by 10% of the initially set amount."

Most often, the size of the reduction is set according to a simple formula - in proportion to how much the plan was fulfilled, and it is important to take into account not only individual indicators, but also the relationship with the performance indicators of the department and the entire division.

This is especially true for large companies.

Thus, it is better to anticipate all the key points given in advance.

The main criterion for the correct procedure for remunerating an employee is drawing up an order and contracts in such a way that he himself at any time could calculate the amount of payment. Those.

the calculation of the premium should be extremely transparent, and the reasons for payment or non-payment should be extremely clear.

Bonus regulations

The features of the procedure can be reflected in the following documents:

Bonus regulations.
Individual and collective labor contracts.
Relevant local acts.

At the same time, it is possible not to prescribe the entire procedure in detail in the contracts, which in itself should take several printed pages, but only refer to the document in which there is the relevant information. Wherein it is important to familiarize each employee with the Regulations on bonuses by signing.

Thus, the scheme for the institution of the order of bonuses may look like this.

A ready-made example of a standard Bonus Regulation is presented below.

Taxation of the premium

Since the bonus is a type of salary, i.e. in fact, this is part of it, then it also belongs to the tax base, like the salary itself. Those. as a general rule, personal income tax and insurance premiums are withheld from the amount of the premium... Exceptions include the following:

Foreign or domestic awards for achievements in science, education, literature, art, technology (inventions, Nobel Prize, UNESCO Prize, etc.).
Payments as material assistance, which can be paid no more than 4000 rubles per year for each employee. Accordingly, tax and contributions are paid on all amounts exceeding.

And finally, a video instruction on how to draw up a document, as well as an analysis of the possible consequences in case of its absence.

Bonuses for employees for what is possible - wording the grounds for the award may be different depending on what the award is for and how rich the imagination of the management is. Let's consider how the procedure for fixing the wording in the order on bonuses is regulated and which of them is better to use in certain cases.

Why, according to the Labor Code of the Russian Federation, is a bonus paid to an employee?

The norm of the law that defines what a premium is, is part 1 of article 129 of the Labor Code of the Russian Federation. According to its provisions, a bonus is a payment of an incentive or stimulating nature. The name of such a payment may change, but its intended purpose remains.

It is important to remember that the Labor Code of the Russian Federation does not oblige the administration of the organization to pay bonuses to its employees. Grounds for bonuses to employees, the procedure and timing of its implementation, Article 135 of the Labor Code of the Russian Federation refers to the competence of a specific organization, which has the right to determine all this by its internal documents. Despite such a "gap" in labor legislation, the bonus system operates almost everywhere, since the interest of each employee in the results of work is the best guarantee of the overall success of the organization.

In practice, several bonus systems are used. The most common in Russia is general bonuses, when incentive payments are paid to almost all employees in the absence of shortcomings in their work, the amount of additional payment in this case can be either fixed or depending on the size of the salary.

The more flexible option is based on a careful assessment of the contribution of each employee to the overall result. With this approach, not all employees can receive the award, but only the most successful, who have brought the maximum benefit to the organization. The size of the bonus in this case may even significantly exceed the amount of the salary of the encouraged employee.

The main advantage of the individual bonus system is the reward of the specific qualities of the employee, the result that the organization expects from its employees. It is in this that the stimulating nature of such payments is maximally manifested, since other employees will strive to perform their duties better, having a real example in front of them.

Conditions for awarding an award, examples of wording

Bonus conditions are determined based on the existing employee incentive scheme at the enterprise. When applying general bonuses, the main condition is the fulfillment of certain (often averaged) indicators, completion of work on time, etc. If the work plan is successfully completed, the bonus is assigned by a general order based on the results of a month, quarter or other period. At the same time, a list of employees who have committed any violations that deprive them of bonuses is determined.

The wording of orders for bonuses in such cases is rather monotonous:

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“For the successful completion of the assignment (plan, assigned responsibilities)”;
“For the high quality of the work done”;
“For achieving high results in work”, etc.

“For the successful representation of the firm's interests in negotiations with a client and the conclusion of a particularly profitable contract”;
“For completing a particularly difficult urgent assignment”;
"For the use of a non-standard (creative) approach to solving the issue", etc.

What can you give an additional bonus for?

Successful participation of employees in various exhibitions, competitions, development programs is a huge plus to the company's image. It is quite logical to conduct various competitions with subsequent material incentives within a single enterprise. With a reasonable approach, the economic effect from improving the skills of employees, improving the quality of work, team coherence will be an order of magnitude greater than the funds spent on bonuses.

Employee bonus wording in this case, they can describe the achievements of employees, for example:

“For participation in the competition of professional skills”;
“For representing the company at an international competition”;
“For winning the mini-volleyball competition among office supply store employees”.

The content of the order on the appointment of the award

Download order form

In addition to the standard details of the organization, when filling out this form, the following data is entered:

initials and position of the promoted employee;
wording;
an indication of the type of award (amount of money, gift, etc.);
the basis for calculating the bonus (presentation or memo from the head of the structural unit).

When specifying the wording, you can use either one of the structures indicated in our article, or come up with your own version. It is worth remembering that the Labor Code of the Russian Federation does not impose any special requirements for such formulations, leaving this issue to the discretion of the head of the organization.

As you can see, the wording may be different and depend only on the grounds for awarding and the opinion of the management. The law does not impose requirements on wording - the main thing is that it is clear from the text what the premium is paid for.

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		APPROVED
(name of company)
		(the head of the organization, another official,

		authorized to approve the position)



		(signature)

1. This Regulation on bonuses establishes the procedure and conditions for bonuses to employees in

(name of company)

2. This Regulation is introduced for the purpose of material incentives for employees for the final results of work to ensure uninterrupted and high-quality protection of objects and property, in order to increase material interest in obtaining the maximum effect from their activities, achieving the best final results of activities, improving the quality of work.

3. This Regulation applies to employees holding positions

in accordance with the staffing table, working both at the main place of work and part-time.
4. In these Regulations, bonuses should be understood as payments to employees in excess of the salary (official salary) established by the organization's staffing table.

5. Bonuses are paid on the basis of an individual assessment of the work of each employee by the head of the relevant department.

6. Bonuses are paid to employees on a monthly basis for meeting bonus indicators.

7. The main indicators of bonuses are:
- the results of the employee's work;
- successful and conscientious performance by the employee of his job duties;
- compliance with labor discipline, labor protection requirements and internal labor regulations;

8. The bonus is calculated for the performance of each indicator separately. If the employee fails to fulfill any of the established bonus indicators, the bonus for this indicator is not paid.

9. The basis for calculating the premium is the data of the financial statements and operational records.

10. The bonus is calculated on the salary (official salary) for actually worked time.


Monthly premium from

11. Employees who have worked an incomplete number of working days in a month, bonuses are paid in proportion to the hours worked.

12. Based on the results of the work for the month, no later than the 5th day of the next month, the head of each department submits to the head of the organization for approval a certificate on the fulfillment of bonus indicators, comments to specific employees in the course of work (tasks) during the reporting month.

13. The head of the organization has the right to deprive individual employees of bonuses in whole or in part for the following production omissions made:
- in the case of application of disciplinary measures in the form of a remark or reprimand for omissions related to the duties of an employee provided for by the job description, for violations of the rules of internal labor regulations, safety measures and fire protection, for failure to comply with orders and instructions of management, for other omissions related to labor duties of the employee;

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 - both 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.

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

Principles for the development of internal documentation on bonuses

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

the criteria for bonuses to employees should be known to everyone and each of them could independently calculate their bonuses;
the decision on bonuses should not be made by the 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 must know for what reason he may lose incentives.

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.

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

announcement of gratitude;
awarding with a certificate of honor;
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 remuneration 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

For high performance in work: 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!

No documentary evidence is required for event or date premiums.

List of reasons for deprivation

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 to their work: the presence of defects in products, failure to fulfill the plan or orders of the manager, complaints from visitors or customers.
Dismissal before the period for which bonuses are accrued.

The legislation provides for the protection of their rights by 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 basis for such a step. This is usually included in the employee bonus order, a sample of which we provide.

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 apply to 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.

What can you reward employees for - wording

Why, according to the Labor Code of the Russian Federation, is a bonus paid to an employee?

Successful participation of employees in various exhibitions, competitions, development programs is a huge plus to the company's image. It is quite logical to conduct various competitions with subsequent material incentives also within a single enterprise. With a reasonable approach, the economic effect from improving the skills of employees, improving the quality of work, team coherence will be an order of magnitude greater than the funds spent on bonuses.

Employee bonus wording in this case, they can describe the achievements of employees, for example:

“For participation in the competition of professional skills”;
“For representing the company at an international competition”;
“For winning the mini-volleyball competition among office supply store employees”.

The content of the order on the appointment of a prize

In addition to the standard details of the organization, when filling out this form, the following data is entered:

initials and position of the promoted employee;
wording;
an indication of the type of award (amount of money, gift, etc.);
the basis for calculating the bonus (presentation or memo from the head of the structural unit).

Bonuses for employees

Labor legislation includes in the concept of wages incentive payments, or, in other words, bonuses (Art. 129 of the Labor Code of the Russian Federation).

A bonus is a type of reward for work (Article 191 of the Labor Code of the Russian Federation), it can be established by the employer, but is not mandatory.

Depreciation or deprivation of an employee's bonus is not a disciplinary punishment (Article 193 of the Labor Code of the Russian Federation), therefore, it is impossible to leave an employee without such a payment due to any disciplinary offense.

Bonuses can be general (for all employees) and individual (for individual employees, for good work). They can also be one-time in nature or be permanent, included in the remuneration system (monthly, quarterly, for half a year, annual).

What documents regulate employee bonuses

The Labor Code of the Russian Federation does not detail the question of how and on what grounds the bonus is paid to employees, giving the right of regulation to the employers themselves (Article 135 of the Labor Code of the Russian Federation).

Usually, the nuances of the bonus system in the organization are established in the collective agreement, regulations on bonuses, internal labor regulations and other internal governing documents.

In order to avoid disputes with employees about the accrual, amount, reasons for deprivation of the bonus, it is recommended to fully specify all the details in the documents of the organization.

There are several principles that developers of the organization's local documents on awards should rely on:

the calculation of the bonus for employees should be the most transparent - it is important that each employee can independently calculate the amount of his bonus;
lack of a subjective aspect - it is impossible to leave the issue of bonuses to an employee at the "discretion" of his immediate superior;
certainty of the grounds for non-payment of bonuses - the employee must clearly understand why a reduction in the amount of incentives for work can be made.
clarity of wording - there should not be “floating” conditions in regulatory enactments that can be interpreted in two ways. Example: if an organization pays a bonus only to employees who actually worked for the whole month, then this must be written separately, and not limited to the general phrase that at the end of the month all working employees receive bonuses, since the category of “working employees” includes and vacationers, and those on sick leave.

A one-time or individual bonus is usually issued by order: either for each employee individually, or in general; it indicates the grounds for calculating the premium and its amount.

Reasons for calculating the premium and its deprivation

The law does not limit the employer in choosing the grounds for calculating the bonus, as well as its size. The organization is free to build its bonus system at will.

The following main reasons for rewarding employees can be distinguished:

a bonus can be awarded to an employee for good performance in work (fulfillment of the plan, lack of disciplinary sanctions).
the bonus can be accrued for holidays, including corporate holidays or the employee's birthday.
you can reward employees for the full time worked (no sick leave, time off at their own expense).

The grounds for de-bonuses should also be reflected in the regulatory documents. They can be:

absence from the workplace for reasons beyond the control of the employer (the employee was on vacation, was ill, studied, etc.);
receiving a disciplinary penalty (remarks or reprimands);
non-fulfillment or improper performance of the labor function (not developing a plan, receiving complaints from clients);
dismissal, ahead of the deadline for calculating payments.

It should be remembered that the deprivation of the employee's bonus can be challenged in court.

Premium disputes

If the employee does not agree with the accrued amount of the bonus or its complete absence, he has the right to apply to the court or the state labor inspection. Practice shows that the general wording of internal regulations is interpreted in favor of the employee.

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

The amount of monetary compensation paid to an employee can be increased by a collective agreement, local regulation or an employment 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:

the corresponding bonus conditions fixed in a normative act or collective agreement;
providing data on the implementation of the plan or the results of the work of a particular employee;
data that the employee actually worked a full month, did not go to sick leave and did not take time off.

Moreover, I would like to note the fact that justifications for the payment of bonuses are necessary only in the case of a one-time premium. 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.

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 that 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 promotion 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 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 the production process or the professional achievements themselves. Each enterprise has 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 a job well done (you can find out what criteria exist for assessing 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. Liability of the employer for delayed 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 fifty of the key rate in force at that time Of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay starting from the next day after the due date for payment up to and including the day of actual settlement.

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.

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

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 rewarded 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 basis for calculating bonuses to employees is an integral part of the entire procedure. But, in addition to the correctness of the presentation, the main point is the presence of conditions for the payment of bonuses in the documents fixing the labor relations at the enterprise. Indeed, only in this case monetary incentives, according to paragraph 2 of Art. 255 of the Tax Code of the Russian Federation will relate to labor costs.

Criteria for evaluating the work of an office cleaner. The correct wording of employee bonuses: what can you give an employee incentive for? list of reasons for payment. Reasons for calculating the premium and its deprivation

Why, according to the Labor Code of the Russian Federation, is a bonus paid to an employee?

Conditions for awarding an award, examples of wording

What can you give an additional bonus for?

award order

Bonuses for employees

What is a bonus (definition according to the Labor Code of the Russian Federation) and how does it relate to salary

We establish the rules for bonuses: in a single normative act or in an employment contract

Rationale for calculating a quarterly bonus to employees: an example

For which the employee is paid the bonus individually: formulation of the basis for the promotion

Features of the timing of the payment of bonuses

Sample order on bonuses for employees of Formai T-11 and T-11a

The essence and varieties of the document

Sample and examples of filling out the order 2017

Which is better - a ready-made form or your own

Bonuses for employees: 6 risks for the employer

Bonus regulations

Taxation of the premium

Why, according to the Labor Code of the Russian Federation, is a bonus paid to an employee?

Conditions for awarding an award, examples of wording

What can you give an additional bonus for?

The content of the order on the appointment of the award

What can you reward employees for - wording

Why, according to the Labor Code of the Russian Federation, is a bonus paid to an employee?

The content of the order on the appointment of a prize

Bonuses for employees

What documents regulate employee bonuses

Reasons for calculating the premium and its deprivation

Premium disputes

When is paper proof of reasons for promotion required?

Incorrect presentation of wording in documents

What is the additional payment for the basic charges?

Why can they refuse?

Grounds for employee remuneration

When is paper proof of reasons for promotion required?

Incorrect presentation of wording in documents

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