Different percentage of the premium. When the quarterly bonus is credited and paid. What is the maximum and minimum rate

A bonus is a cash payment to an employee in excess of wages for achieving certain results in work.

The bonus system for employees of the organization can be established in collective or labor contracts, agreements, local regulations of the organization.

The use of bonus systems is aimed at creating a material interest among employees in achieving those indicators that are not provided for by the basic wages at tariff rates and official salaries.

It should be noted that the bonus system is a powerful incentive for employees and always has a beneficial effect on productivity and labor efficiency. Therefore, employers, having developed a bonus system in the organization, will ensure the attraction and retention of highly qualified personnel. In addition, the desire of each employee to achieve the best results will be developed and, as a result, the goals facing the organization as a whole will be achieved.

Bonus issues are individual for each specific organization, that is, they are developed and established by the organization independently. When designing employee incentive schemes, organizations should consider the following guidelines for awarding bonuses:

· The appointment of a bonus must be made taking into account the personal contribution of each employee;

· Established bonuses should not be perceived by employees as part of wages;

· The amount of premiums must be economically justified;

· When developing bonus systems, it is necessary to determine the conditions and establish indicators, upon which the bonus payment will be made.

Bonuses can be divided into two groups: bonuses that are included in the remuneration system and not included in it.

1. Awards included in the remuneration system are provided for by the provision on bonuses, labor or collective agreement or other local regulations of the organization. Such a bonus is paid subject to the achievement of results predetermined by the bonus indicator, therefore, their achievement gives employees the right to receive a bonus. Accordingly, if this indicator is not achieved, the right to a premium does not arise.

Bonus indicators can be quantitative (fulfillment and overfulfilment of production targets for product output; fulfillment of technically justified production standards; mastering progressive production rates, and so on) or qualitative (reducing labor costs; saving raw materials, materials, fuel; increasing the share of products of the highest quality category; impeccable customer service).

Together with the indicators, the conditions for bonuses can also be established, that is, additional requirements, if not met, the employee does not receive a bonus or its amount is reduced.

If the employer intends to pay several types of bonuses to employees, then in the Regulations on bonuses to employees it is necessary to indicate all their types and indicators of bonuses for each of them.

2) non-remuneration bonuses, are one-time in nature and therefore are paid not for the fulfillment of predetermined indicators and conditions, but on the basis of a general assessment of the work of a given employee. In addition, their payment is often not associated with specific achievements in labor and is carried out at the unilateral discretion of the employer. Incentive bonuses are a right, not an obligation of the employer, therefore its conditions are determined by him independently and do not require a predetermined basis.

Note. Bonuses that are not included in the remuneration system are not taken into account when calculating the average earnings of an employee and are not subject to protection in labor dispute commissions, however, they can be entered in the work book as an incentive measure.

In addition to the above division of premiums into two groups, they can be classified as follows:

1. Bonuses, the payment of which occurs at regular intervals:

· Monthly premium;

· Quarterly bonus;

· Bonus based on the results of work for the year (annual bonus).

2. One-time bonuses associated with the production process:

· Bonus for increasing labor productivity;

· Award for achievements in work;

· A bonus for completing a particularly important and urgent task;

· An award for many years of conscientious work.

3. Bonuses not related to the production process, the payment of which occurs upon the occurrence of certain events:

· Bonus for the anniversary date of the employee;

· Premium for a professional holiday;

· Prize for the anniversary of the organization;

· Bonus for a holiday;

· Bonus in connection with the retirement of an employee.

This list of types of bonuses is not exhaustive. Each specific organization can choose other criteria for material incentives for its employees.

Let's consider some types of premiums from the list given by us.

Monthly premium.

Monthly bonuses are paid to employees in order to enhance their material interest in the timely and conscientious performance of their duties. Such a bonus is paid to each specific employee based on the results of his work for a month.

The main indicators for the payment of a monthly bonus are: successful and conscientious performance by an employee of his job duties; initiative, creativity and application of modern forms and methods of labor organization in work.

The bonus for the timely and high-quality performance of official duties based on the results of work for the month is paid simultaneously with the wages for the hours worked and is included in the average earnings to pay for annual vacations and in other cases stipulated by the legislation of the Russian Federation.

Quarterly premium.

Bonuses are paid to employees based on the results of their work for the quarter. This bonus is paid once a quarter, provided that each employee observes high quality, volume and deadlines for completing the production assignment, work and services during the quarter. The quarterly bonus is paid to employees, as a rule, in the last month of the 1st, 2nd and 3rd quarters of the year. The calculation period for calculating this premium is quarterly. Bonuses are calculated on the basis of the official salary, the monthly increment to the official salary and are not limited to the maximum size.

The specific amounts of bonuses to employees are determined taking into account the actual hours worked in the quarter, within the wages fund for the corresponding financial year.

Annual performance award.

The bonus based on the results of work for the year is paid to employees based on the results of work in the past year, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline. This bonus is paid once a year, subject to the fulfillment of the production task, for the observance by each employee of high quality, volume and timing of work and services during the year. The calculation period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).

Bonuses for the billing period are paid in proportion to the actual hours worked.

Example 1.

According to the results of the year, the employee should have been paid a bonus of 10,000 rubles. During the calculation period, out of 250 working days, the employee actually worked for 230 days. In this regard, this employee will receive a bonus equal to:

10,000 / 250 x 230 = 9,200 rubles.

End of the example.

The employer, in addition to bonuses based on the results of the organization's activities for a month (quarter, year), can pay employees bonuses for anniversaries, holidays, bonuses for participation in competitions, sports competitions and other similar events. Such bonuses are not associated with a specific result of labor, therefore, they are considered to be non-productive.

Bonuses to employees for anniversaries.

Bonuses to employees in connection with their personal anniversaries are not associated with the performance of their labor duties and with the production process. The bonus for anniversaries is paid to employees who had an anniversary in the corresponding month (20, 30, 40, 50, 55 years old and then every 5 years). The amount of bonuses for anniversaries is established by order of the head of the organization as a percentage of the official salary of the corresponding employee or in a fixed amount.

Unlike bonuses related to the production process, which are paid at the end of the month along with wages, bonuses for anniversaries are paid directly to the employee's birthday.

Bonuses for anniversaries, holidays, special events, and other similar bonuses, as a rule, are not provided for by bonus systems and are considered one-time, therefore they are not taken into account when calculating the average salary.

On the basis of Article 135 of the Labor Code of the Russian Federation, bonus systems are included in the remuneration systems operating for each specific employer. Bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Local regulations establishing wage systems are adopted by the employer taking into account the opinion of the representative body of employees.

Note!

In the previous edition of the Labor Code of the Russian Federation, the right of all employers to establish various bonus systems was enshrined in Article 144 of the Labor Code of the Russian Federation. In the new edition of the Labor Code of the Russian Federation, this article provides for the procedure for establishing remuneration systems, including bonus systems only for employees of state and municipal institutions.

In accordance with Article 144 of the Labor Code of the Russian Federation, remuneration systems, including bonus systems for employees of state and municipal institutions, are established:

in federal state institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation;

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

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

Budgetary organizations determine the types and amounts of bonuses based on the rates and salaries provided for by the Unified Tariff Schedule, within the allocated budgetary appropriations. Clause 5 of the Decree of the Government of the Russian Federation of October 14, 1992 No. 785 "On differentiation in the levels of remuneration of workers in the public sector on the basis of the Unified wage scale."

All other employers independently establish various bonus systems at their own expense.

One of the main elements of the bonus system is the bonus indicator, that is, the result of production activities, the achievement of which is necessary for the employee to have the right to receive a bonus.

It is advisable to form the system of factors that serve as grounds for awarding bonuses to employees in different ways for different categories of employees - taking into account the nature of the work performed, the procedure for recording and rationing the results of work of various categories of employees.

For improving the quality of products - in terms of such indicators as an increase in the proportion of 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 the growth of labor productivity and production volumes - the fulfillment (overfulfillment) of the planned target, the growth of production volumes, the fulfillment (overfulfillment) of production standards, the fulfillment of the production plan by the established date with a smaller number of workers, a decrease in the labor intensity of products;

For mastering new equipment - increasing the shift ratio, reducing the time for mastering advanced technologies, increasing the equipment utilization rate, reducing the cost of operating it;

For reducing material costs - saving raw materials, materials, fuel and energy resources, tools, spare parts, reducing losses, waste.

Bonuses for specialists and employees are made for the actual improvement of the results of the organization's work: an increase in profits, production volumes. Bonus indicators must be closely linked to the final results of the work of a department, department, service, shop or other structure.

The indicators of bonuses for employees engaged in the maintenance of machinery and equipment include a decrease in downtime, an increase in the degree of mastering of technical parameters, and an improvement in the coefficient of their use.

Bonuses for executives are linked to the achievement of the final results of labor, an increase in labor productivity, the release of high-quality products, a decrease in its labor intensity and other performance indicators.

Bonus indicators are determined taking into account the specifics of the organization's activities and the tasks assigned to employees, and it is necessary to set the indicators and conditions for bonuses in such a way that the improvement of some indicators does not cause the deterioration of others.

As already mentioned, bonuses can be spelled out both directly in the employment contract and in the collective agreement or in the local regulatory act of the organization, which may be. In a small organization, it is better to prescribe possible types of bonuses in an employment contract. In a large organization, a complex bonus system can be established, therefore, in order not to prescribe it in every employment contract with an employee, it is more expedient to do this in the provision on bonuses or in a collective agreement (if any). In this case, in the employment contract, it is necessary to make a reference to these documents, and to familiarize the employee with them (with the obligatory signature of the employee).

The bonus system established in the organization by the collective agreement should provide for the payment of bonuses to a certain circle of persons on the basis of predetermined specific indicators and bonus conditions.

When establishing a bonus system in an organization by a collective agreement, all employees of the organization must be familiarized with the agreement against receipt.

For more details on the procedure for concluding, the content of the collective agreement, you can find in the book "Personnel 2005" by the authors of CJSC " BKR-INTERCOM-AUDIT ".

Approaches to determining the amount of premiums can vary.

Budgetary organizations determine the amount of bonuses within the allocated budgetary appropriations. The amount of bonuses for all other organizations is limited only by the relevant internal documents (regulations on bonuses, collective agreement).

The amount of the bonus can be set in a fixed amount or in the form of a certain percentage of the employee's official salary.

The most convenient is to determine the percentage of the premium or its minimum and maximum limits. Since, in this case, it is not required to constantly make changes to the Regulation on Bonuses related to the indexing of the amount of the bonus. In addition, the percentage determination of the size of the bonus allows you to differentiate the incentives for employees depending on their position and the size of the official salary.

As a rule, when the planned results are achieved, bonuses for specialists and employees are charged as a percentage of the official salary or in an absolute amount, and for workers - as a percentage of the wage rate (piecework earnings) or in a specific amount.

You can also enter additional criteria for determining the amount of the premium. In particular, the amount of the bonus can be increased depending on the length of service in the organization.

If the employee has worked for an incomplete month (quarter) or has terminated the employment relationship with the employer for valid reasons, in these cases the bonus payment is usually made for the actual hours worked in the accounting period.

The amount of remuneration paid based on the results of work for the year may depend on the length of the continuous work experience in the organization. Also, the amount of remuneration based on the results of work for the year can be set in the amount of the tariff rate (salary) or several tariff rates (salaries) for a fully worked calendar year. If employees (for valid reasons) have not worked for the entire calendar year, remuneration is paid in proportion to the hours worked.

Example 2.

In accordance with the adopted regulation on bonuses of Mars OJSC, employees are paid a remuneration in the amount of two monthly salaries based on the results of their work for the year.

Salary of the employee of OJSC "Mars" Krasnova AB is 9,500 rubles. In 2006 Krasnov worked for 11 months, and for 1 month was on leave without pay.

(9,500 x 2) / 12 x 11 = 17,416.67 rubles.

End of the example.

The remuneration based on the results of work for the year, depending on the length of the continuous work experience in this organization, is paid as a percentage of the employee's earnings for the year or in days of earnings.

Example 3.

In accordance with the adopted regulations on bonuses for Mars OJSC, employees are paid based on the results of their work for the year, depending on the length of service at the OJSC: up to 3 years - in the amount of 10% of annual earnings, from 3 to 5 years - 15%, from 5 to 7 years - 20% and so on.

Krasnov A.B. worked at Mars OJSC for 6 years. In 2006, he was paid a salary in the amount of 40,000 rubles.

Based on the results of work for 2006, the remuneration will be:

40,000 x 20% / 100% = 8,000 rubles.

End of the example.

If the bonus is established by an employment contract in accordance with the current employer's wage system, then in the event of a decrease in the amount of the bonus in the absence of production omissions, the labor contract must be amended accordingly.

According to article 72 of the Labor Code of the Russian Federation, any conditions of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to amend the terms of an employment contract determined by the parties is concluded in writing and is an integral part of the employment contract. According to article 72 of the Labor Code of the Russian Federation, any conditions of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to amend the terms of an employment contract determined by the parties is concluded in writing and is an integral part of the employment contract.

In case of production omissions in work, for the billing period in which the specified omission took place, individual employees or the entire team may be deprived of the bonus in whole or in part. The list of specific production omissions and the procedure for deprivation are established by the employer, taking into account the opinion of the representative body of employees.

The presence of such a local normative act as the Regulation on bonuses is not mandatory in the organization. However, it is being developed and adopted by many companies.

Firstly, it is convenient, because not every organization has collective agreements and agreements. And it makes sense to overload the employment contract with a section regulating bonus issues only if the organization does not have a unified system of incentives for employees and individual types of bonuses are established for each of them. In all other cases, it is more expedient to develop a single document regulating the system of bonuses for employees of the organization, and to make a reference to this local normative act in the employment contract.

Secondly, the presence in the organization of the Regulations on bonuses to employees, which specifies indicators, terms and amounts of bonuses, has a stimulating effect on employees, since they know in advance that if their work meets the indicators specified in this document, they will have the right count on additional rewards.

Thirdly, the Regulation on bonuses to employees allows documentary confirmation of the organization's expenses for the implementation of incentive payments to employees and, accordingly, reduce the taxable base for income tax.

As a general rule, the Regulations on Bonuses should define:

· Indicators and conditions of bonuses (that is, for what the employee is entitled to a bonus);

· The size of bonus payments;

· A list of employees to whom this provision applies (for example, to all employees or only to full-time employees; in addition, the list of positions depends on the bonus rate);

· Frequency of bonuses;

· Terms and sources of payments.

In addition, the Regulations on Bonuses should reflect the procedure for issuing bonuses, indicate persons who are authorized to make a decision on issuing bonuses, and also include in this local regulatory act provisions governing the issues of bonuses.

In the presence of all the points specified in the Regulations, employees have the right to receive a bonus, and the employer is obliged to pay it.

As an example, we can cite the standard form of the Regulation on bonus payments to employees of a Limited Liability Company.

"APPROVED"

General manager

OOO __________________

"___" __________2005

Regulations on bonus payments to employees of a limited liability company .

1. GENERAL PROVISIONS

This Regulation determines the procedure for making payments to the employees of the Limited Liability Company in cash in excess of their official salary (basic earnings) in order to reward for the achieved labor success and stimulate further increase in labor efficiency (bonuses, bonuses).

1.1. The amount of bonuses for all categories of employees is set by the General Director of the Company (based on the results of work for half a year, a year).

1.2. The amount of bonuses set by the General Director of the Company is indicated in US dollars, but the bonuses are paid in rubles at the exchange rate of the Central Bank of the Russian Federation on the day the bonus is accrued.

1.3. The General Director of the Company and the HR Manager monitor the correctness of the accrual of bonuses in accordance with these Regulations.

2. PROCEDURE FOR CALCULATION AND PAYMENT OF PRIZES

2.1. The organization has established individual bonuses for employees for achieving high performance in work. For the achievement of the same labor indicators, employees are entitled to the accrual of equal bonuses.

2.2. Bonus amounts due to employees are paid simultaneously with the salary for the month following the month in which the bonus was accrued.

2.3. Specific indicators to be achieved by the Company and each employee as a condition for the payment of bonuses will be announced annually (no later than January 31) by order of the head.

2.4. Bonuses are not paid to employees who have received disciplinary sanctions during the period for which the bonus is calculated.

2.5. Managers / heads of structural subdivisions make up the “Incentive Representation” for the employees subordinate to them (the incentive submission form is given in Appendix No. 1). The decision on the approval of the presentation and payment of the award is made by the General Director of the Company.

2.6. "Incentive Notices" approved and signed by the General Director of the Company are transferred to the HR Manager. On the basis of the Submission, the HR Manager prepares a draft Order on bonuses, after which he submits it for signature to the General Director of the Company.

2.7. An employee can be awarded simultaneously with several types of bonuses in accordance with this Regulation.

3. TYPES OF AWARDS

The organization establishes the following types of bonuses for employees and heads of departments:

3.1. Annual Performance Award... It is paid to the Company's employees based on the results of work in the past year, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline (no disciplinary sanctions). This bonus is paid once a year, subject to the fulfillment of the production task by the Company as a whole for the observance by each employee of the high quality, volume and timing of work and services during the year. The calculation period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).

3.2. Half-Year Performance Bonus... It is paid to the Company's employees based on the results of work in the past six months, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline (no disciplinary sanctions, delays). This bonus is paid once every six months, subject to the fulfillment of the production task by the Company as a whole for the observance by each employee of the high quality, volume and timing of work and services within six months. The calculation period for calculating this premium is set at 0.5 years (from January 1 to July 1 and from July 1 to December 31 of the corresponding year).

3.3. One-time personal award. It is paid for the fulfillment of especially important production tasks, participation in new projects, for the development and implementation of new technologies, for reducing production costs, and for taking initiative. It can be paid to any outstanding employee of the Company upon the recommendation of a superior manager.

4.1. In addition to the conditions listed in these Regulations, the factors affecting the bonuses are the financial condition of the Company, as well as investment projects and development plans of the Company as a whole. Taking into account these factors (according to accounting and statistical reporting), in the absence of funds for these purposes, the Company reserves the right not to pay bonuses.

4.2. Disputes about the payment of bonuses in accordance with these Regulations, if they cannot be settled directly between the employee and the management of the Company, are subject to consideration in the manner prescribed by law.

4.3. Employees of the Company are notified of the introduction of a new Provision on Bonuses, amendments to certain articles or cancellation of the Provision as a whole no later than 2 months in advance.

Appendix # 1

Promotion submission form

to CEO

_________________________

Promotion concept

__________. ______. 2005 year

Moscow

I ask you to accrue a bonus for high performance indicators to an employee

______________________ (full name of the employee) for ___________ (period) in the amount of _____________

________________________ ______________________________

(Signature of the group manager) (Signature decryption)

End of the example.

For more details on the procedure for accrual, accounting, and payment of bonuses, you can find in the book "Bonuses" by the authors of CJSC " BKR-INTERCOM-AUDIT ".

The system of incentives for work proposed by Russian legislation does not always meet modern requirements. In the context of the development of a market economy, Russian employers are trying to find new modern methods of encouraging their employees, while using foreign experience. Western firms have long and rather successfully used various non-standard forms and methods of incentives to stimulate their employees to work better and more efficiently. The bonus system of incentives for work is very popular with foreign employers. In recent years, Russian employers are also increasingly trying to apply such a system of incentives in practice.

A bonus is a pre-agreed incentive payment to an employee for certain achievements in work.

Note.

It is interesting to note that the word "bonus" is borrowed from the Latin language and means "good" in translation. In the sense of incentives, this term refers to monetary remuneration paid to an employee for the successful performance of his job duties.

The establishment of a bonus incentive system allows employees to be interested in the final results of their work. Let's consider what is the meaning of the bonus incentive system.

So, the amount of remuneration that he will receive based on the results of his successful work is negotiated in advance with the employee of the organization. The amount of the bonus can be expressed either as a lump sum or as a predetermined percentage of the organisation's profits. The amount of the bonus payment can be quite significant, sometimes it is comparable to the amount of salary for a month or even longer period. The conditions under which this payment will be made are determined. Since the bonus incentive system is not regulated by law in any way, all conditions regarding such payments depend on the wishes and capabilities of the employer.

The period for paying the bonus is also set by the employer. Bonus payment is made based on the results of work for a month, for a year, or at the end of a specific task.

The bonus fund from which payments are made is formed as a percentage of the profit received from the results of the organization's economic activities.

The advantage of the bonus system is its flexibility, since the criteria by which bonuses are paid can be easily changed. In addition, the advantages of this system should be attributed to the fact that its use helps to reduce staff turnover, which is important in modern conditions. Since, if the employee is promised bonuses, then, consequently, it will be more difficult to lure him to another company.

Of course, the bonus system is not without its drawbacks. For example, if the profit did not meet the employer's expectations, and the amount of bonuses is fixed, then the employer may suffer serious losses.

In order for the bonus system to work and bring the expected benefits, it is necessary to create certain rules for its use: understandable to employees and economically justified.

Labor legislation does not oblige the employer to legally formalize the procedure for paying the bonuses promised to the employee. However, such registration will be desirable for both the employee and the employer himself.

You can include conditions for the payment of bonuses in the employment contract. However, such inclusion is not very beneficial for the employer, since in this case the bonus takes the form of a stimulating payment and, therefore, is taken into account when calculating the average employee's earnings. This, in turn, leads to an increase in the amount of vacation pay, sick leave payments and other similar payments due to the employee during the period of maintaining his average earnings. Consequently, the inclusion of conditions for the payment of bonuses in the employment contract will lead to an increase in the organization's costs of remuneration.

If you conclude not labor, but civil law contracts with employees, which stipulate the procedure and conditions for the payment of bonuses, then the controlling authorities will easily establish that such civil law contracts hide labor relations with all the ensuing consequences.

There is one more option for registering the procedure for paying bonuses. The organization may offer the employee to register as an individual entrepreneur and conclude a civil contract with him, in which a bonus payment is provided. In this case, the work performed by the employee will be governed by the norms of civil law. It is easier for the employer, but not very convenient for the employee. An employee may not agree to become an entrepreneur, since the status of an individual entrepreneur implies additional responsibilities for calculating and paying taxes. Even in the absence of income, he will have to file tax returns for these taxes.

The most convenient option for both the employer and the employee is the mention in the employment contract of the possibility of calculating bonus payments to the employee. And it makes sense to specify all essential conditions regarding the procedure for determining the size and receiving bonuses in a detailed way in a separate agreement between the organization and the employee, or define such conditions in another local regulatory act of the organization. Such a local act may be the provision on the payment of bonuses. In this provision, it is advisable to provide for the procedure for the formation of the bonus fund, determine the method for calculating the individual amount of bonuses, and also stipulate the conditions under which their payment will be made.

The provision on the payment of bonuses can also provide for the employer's right to reduce or deprive the employee of bonus payments. Also, in this document, you can make reservations in the event of a decrease in the profit of the organization, dismissal of an employee, and so on.

It is also necessary to take into account the fact that, since the payment of bonuses is not an obligation, but the right of the employer, the employee, in the event of a dispute, does not have the opportunity to go to court.

Another form of reward for work, which has recently appeared in the Russian Federation and has not been established by any normative legal acts, is the so-called “profit sharing system” of the organization. The system is based on the division of the received profit between the employees and the owners of the company. This system can cover either the entire staff, or be extended to individual employees. When applying the "system of participation in the profit" in the organization, the share of the profit is established, which goes to the formation of the bonus fund. Regular payments to employees are made from this fund. The procedure and conditions for making such payments are established by agreement between representatives of employees and employers. The amount of payments depends on the amount of profit received based on the results of the organization's work for a certain period (month, quarter or year), and they are calculated in proportion to the salary of each employee. Let us consider how the “profit sharing system” operates using the example of a joint stock company.

Example 5.

In order to motivate employees to increase the profit of the joint-stock company, the board of directors proposes to allocate a share of the profit to the formation of a special bonus fund. The shareholders at the general meeting approve the size of this share as a percentage. A decision is made by the general meeting of shareholders, in which the share of the company's employees in the profit is fixed. The procedure and conditions for the payment of remuneration to employees from the share of profits assigned to them is established in a collective agreement.

Note.

The formation of this bonus fund is spent on the profit of the organization remaining after taxation (net profit), and the amount of remuneration paid from the funds of net profit is not included in the costs of remuneration of the organization (paragraph 21 of Article 270 of the Tax Code of the Russian Federation) and is not subject to a unified social tax ( paragraph 3 of Article 236 of the Tax Code of the Russian Federation).

Despite the fact that, at first glance, the division of profits between employees and shareholders generates certain contradictions between them, however, the interest of shareholders in increasing the mass of profits through the use of a similar interest of the company's employees makes it possible to reduce these contradictions to a minimum.

End of the example.

This system is a form of collective reward for work, therefore it is often compared to the system of collective bonuses. In these two systems, the methods of calculating the corresponding payments to the employees of organizations coincide, as well as the dependence of these payments on the final results of the work of the organization as a whole.

However, there are certain differences between the profit sharing system and collective bonuses. In collective bonuses, bonuses are accrued to employees for performance indicators, and in the profit sharing system, the amount of remuneration depends not so much on production efficiency as on the profitability of the company, that is, on the influence of external market factors on its commercial position, such as the level of competition, change prices for raw materials and supplies, decrease or increase in the stock price.

Different organizations may have their own procedure and forms of making payments from the bonus fund. So, in particular, profits can be distributed among employees annually, and a specific share of each can be paid either in the form of a cash bonus or provided by shares of the company. Also, the payment can be reserved for a specific employee and the accumulated amount can be issued to him in case of dismissal, retirement or in another similar case. It should be noted that interest may be charged on such savings.

Participation in profits in the organization can be carried out in the form of current payments. In this case, remuneration from profit is paid to employees on a regular basis: monthly or quarterly based on the results of the financial and economic activities of the organization.

The system of “profit sharing” applied in the organization should be clear to every employee. To do this, it is necessary to reflect all possible additional material remuneration in the contracts of employees, labor contracts or annexes to them and make their receipt directly dependent on the achievement of certain goals by the employee. Moreover, these issues need to be reviewed annually.

The profit sharing system is a new type of employee remuneration for work. To date, it has not received wide distribution; nevertheless, specialists in the field of labor law consider this form of encouragement to be very promising and undoubtedly deserving the attention of Russian employers.

The Labor Code of the Russian Federation does not define the concepts of “surcharge” and “premium” and does not distinguish between them.

Usually, bonuses and allowances are called monetary amounts paid in excess of the basic wage, with the help of which the individualization of the amount of remuneration is ensured, taking into account the intensity of labor and professional skill of an individual employee, his attitude to work, as well as for work in conditions that differ from normal. Unlike bonuses, additional payments and allowances are permanent and are paid not for the future achievements of employees, but for the results already achieved and the individual qualities of the employee, ensuring high performance of his work.

Note!

If in the previous edition of the Labor Code of the Russian Federation, the issues of establishing allowances and surcharges were regulated by Article 144 of the Labor Code of the Russian Federation, then in the new edition of the rules allowing the employer to establish allowances and surcharges are contained in Article 135 of the Labor Code of the Russian Federation.

In accordance with part 5 of Article 135 of the Labor Code of the Russian Federation, the employer, taking into account the opinion of the representative body, adopts local regulations establishing the remuneration system. Based on part 2 of Article 135 of the Labor Code of the Russian Federation, the remuneration system includes additional payments and allowances of a compensatory and incentive nature.

Additional payments and allowances of a compensatory nature are established in order to reimburse employees for additional costs associated with the performance of their labor or other duties.

Compensatory allowances and additional payments include payments: for combining professions, for fulfilling the duties of a temporarily absent employee; for the leadership of the brigade, for work in difficult and harmful working conditions, for work at night.

Accordingly, additional payments and bonuses of an incentive nature are established in order to induce employees to improve their qualifications and professional skills, as well as to aim them at achieving the results determined by the employer.

Incentive allowances and surcharges include payments: for high professional skills, for class, for an academic degree, for high achievements in work, for the performance of especially important work, and so on.

By establishing allowances and surcharges, the employer can independently determine the grounds for their payment, or can use the "List of surcharges and surcharges to tariff rates and official salaries of workers of associations, enterprises and organizations of industrial sectors of the national economy, on which bonuses are accrued", approved by the Resolution of the USSR State Committee of Labor and Secretariat of the All-Union Central Council of Trade Unions dated November 18, 1986 No. 491 / 26-175. This document is still valid, since it does not contradict the legislation of the Russian Federation.

Based on this list, the organization can establish the following types of allowances and surcharges:

For combining professions (positions);

Expansion of service areas or an increase in the volume of work;

Performing the duties of a temporarily absent employee;

Work with heavy and harmful and especially difficult and especially harmful working conditions;

Labor intensity;

Work according to the schedule with the division of the day into parts with breaks between them at least two hours;

Work at night;

For products (in state farms and other state agricultural enterprises);

One of the types of material incentives for employees for conscientious work is rewarding with a valuable gift.

A valuable gift is an item that has material value. The term “valuable” itself means that the gift should not be symbolic (for example, souvenirs, pens, notebooks, etc.), but should constitute a significant part of the employee's salary or exceed it (for example, an item of household electronics). The maximum cost of a valuable gift is not limited by law and is determined by the employer at his discretion, based on the personal merits of each employee.

An employee can be awarded a valuable gift for conscientious performance of official duties, increasing labor productivity, improving the quality of work performed, long and flawless work, for other achievements in work, as well as in connection with a personal anniversary or a holiday.

Sample order for awarding a valuable gift.

About rewarding Petrov I.I.

For the conscientious performance of official duties and in connection with the 50th anniversary of the birth.

I ORDER:

1. To reward Ivan Ivanovich Petrov, the foreman of the production site, with a valuable gift - a wristwatch in a gilded case worth 500 rubles.

2. The order shall be communicated to the employees of the organization.

General manager

surname signature

The purchase of a valuable gift is entrusted to the economic department of the organization or the accounting department. The allocation of funds is provided for the purchase of a valuable gift. The amount of the amount for the purchase of a valuable gift is determined either by the employer himself, or by a joint decision of the management and staff of the organization.

A valuable gift is awarded in a solemn atmosphere by the head of the organization or other persons on his behalf.

Note.

The cost of a valuable gift is included in the employee's total annual income, and if it exceeds 4,000 rubles, then the excess amount is subject to personal income tax (clause 28 of Article 217 of the Tax Code of the Russian Federation).

For more details on issues related to the features of documentary registration of incentives for work, and the procedure for entering information about incentives and awards in the employee's work book, you can find in the book "Incentives for work" by the authors of CJSC " BKR-INTERCOM-AUDIT ".

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:

1. Depending on the type of tasks performed:
   • production - rewarding employees for the performance of 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.
2. Depending on the frequency of payments:
   • systematic - reward for the performance of production tasks or official duties, the payment of which occurs systematically: monthly, quarterly;
   • one-time - reward for certain achievements that 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.
3. Depending on the variant of labor assessment:
   • individual - encouragement for personal contribution to the result of the organization's work, the performance 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.
4. 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.

Which 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 comply with 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 under normal conditions;
• the bonus should be directly related to the real personal contribution of the employee to the result of the department, organization, reflect his personal achievements (possibly as part of a group, department, etc.);
• the calculation of the bonus should be based on the most objective method 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 completing 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 that are specified in the Regulations on Bonuses should be applied;
• the system must be unavoidable: the premium must be paid whenever appropriate grounds arise;
• the system 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 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. Thus, having determined the indicator performance, state a common basis for awarding. Next, using a top-down pyramid principle, determine the influence of different groups of employees on a given performance indicator, for example, how managers at different levels affect, how each department, a specific position, etc. are in the area of ​​significant influence from employees. If necessary, develop and implement a system of operational control of 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 to 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.

Further, for each group or for all employees of the organization, determine the reasons for considering the issue of calculating the bonus. The basis can 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. It may be necessary to think over the rules for additional procedures for agreeing on the payment of bonuses. Discuss with the responsible persons the 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 size of the bonus remuneration, which increases it. This information should be available to employees and understandable. To this end, you can arrange 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 are recorded 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 teams based on how the work of the people affects the performance and the bottom line of the organization, for example:

• the leaders on whom the business result depends;
• professionals who create the main business result (profit-generating positions);
• employees who help professionals achieve results (support staff);
• employees who do not influence the business processes of the organization (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 personnel, 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 schedule is also a sign of the formation of groups for bonuses. For example, employees with a lack of 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 divisions, employees of profit-generating 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 the constant and variable parts of wages

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

• the greater the degree of influence of the 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 employees, the greater the bonus part (up to 150%);
• the more stable and regulated the duties, the lower the bonus part (from 15% to 50% of the salary);
• the more difficult it is to 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. Periodic bonuses, for example, on New Year's, on a professional holiday, in the amount of less than 15 percent are not considered by employees as an incentive. A bonus of 10 percent of salary can irritate the team.

Options for the ratio of the variable and constant parts of the salary, see the table.

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 establish indicators and conditions of bonuses in such a way that the improvement of some indicators does not cause deterioration in others. So, for example, you can pay bonuses to workers according to the indicators:

• for improving the quality of products, for example, increasing the proportion of 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 reduction 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 overfulfilment of the planned target, production rates, production plan by the established date 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 utilization rate of equipment, reducing the cost of its operation;
• for reducing 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 of rationalization proposals, etc. For employees engaged in the maintenance of machinery and equipment, apply the following indicators: mastering technical parameters, improving their utilization rate, 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 developing bonus indicators for the sales department of the "Alpha" organization

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

• MAX plan;
• plan NORMA;
• plan MIN.

This made it possible to set a certain range of bonuses for employees, which made it possible to stimulate them for different results of work. These indicators and bonus rates 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 prerequisite for paying a bonus is the employee's compliance with labor discipline, include in the document that fixes the bonus rules (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 premiums based on bonus indicators, it is recommended:

• to present the 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 the 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 employees of each group on the activities of the unit and the organization as a whole.
• develop a bonus matrix to determine the size of the bonus for each group of employees.

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

In the 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 = 23,000,000 × 0.1% + 10,000,000 × 0.09% + 1,000,000 × 0, 7% = 39,000 rubles. Subject to the fulfillment of the bonus payments at the minimum value (MIN Plan): Bonus = 19,000,000 × 0.06% + 7,000,000 × 0.05% + 800,000 × 0.3%) = 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 the financial resources of the organization and the possibility of an actual assessment of business results. It is recommended to choose the period for assessing business results - month, quarter, half year, year. For senior executives (CEO, department directors, etc.), long-term bonus programs can be calculated for three to five years.

What counts as a quarterly premium, how is it calculated

In accordance with the provisions of Art. 129 of the Labor Code of the Russian Federation, according to the results of the employee's activity, the employer pays him material remuneration in the form of wages, which, in addition to the salary, may include various compensation and incentive payments, including bonuses.

The current legislation does not contain a precise definition of the term “quarterly bonus” and does not impose on the employer the obligation to pay it, and also does not establish its minimum possible amount. The procedure for calculating and accruing this type of material incentives may be regulated by local regulations in force at the enterprise.

In practice, a quarterly bonus is a type of material incentive paid to employees once a quarter (i.e., in 3 months). The decision on bonuses is made by the management of the enterprise based on the results of assessing the effectiveness of its financial and production activities in the reporting period.

In some cases (for example, when a disciplinary sanction is imposed), individual employees may be deprived of the bonus in whole or in part.

Therefore, there is no universal answer to the question of how to find out whether there will be a prize - it all depends on the customs of a particular organization. But there is still one sure way - to ask this question directly to your boss.

IMPORTANT! The amount of bonus payments can be fixed, or it can be calculated as a percentage of the amount of basic earnings. The answer to the question of how the quarterly bonus is calculated, in these cases will be different.

How to calculate the quarterly bonus proportional to hours worked

Depending on the procedure for calculating the premium, the method of calculating its final amount may change. The formulas below can be used at the enterprise for the convenience of calculating the amount of the quarterly premium. To consolidate the calculation procedure specified below, it is necessary to set out these formulas in the local act of the organization.

1. With a fixed amount of the premium, the calculation can be carried out according to the formula

Pf = Mon × Df / Dn,

Pf - the actual amount of the premium to be paid;

Mon - the standard amount of the premium established by the provisions of the internal regulations of the enterprise;

Дф is the number of days actually worked in the reporting quarter;

Days - the standard number of working days in the reporting quarter.

2. With the bonus as a percentage of the employee's earnings, for the calculation it is necessary:

A) Determine the amount of earnings, on the basis of which the amount of the bonus will be calculated:

З = О × Дф / Дн,

З - wages for the reporting quarter;

Don't know your rights?

О - the salary established by the provisions of the employment contract;

Дф is the number of days actually worked;

Days - the standard number of working days in the reporting period.

For employees working on a time-based wage system, earnings are calculated as follows:

Z = FRV × HTS,

FRV - fund of working time (in hours);

ChTS is the hourly wage rate established by the provisions of the employment contract.

B) Determine the amount of the bonus payment:

P is the amount of the premium;

З - the amount of wages for the reporting quarter;

С - the percentage rate of the bonus payment established by the management of the enterprise.

Quarterly bonus: calculation for actually worked time in the event that the employee worked overtime on a piecework system

In the event that the employee receives piece-rate wages, it will not be possible to calculate based on the actual hours worked. To determine the amount of the bonus, it is necessary to use information on the amount of earnings calculated on the basis of the volume of products produced by the employee in the reporting quarter. After the amount of piecework earnings has been calculated, you can calculate the quarterly bonus using the formula P = 3 × C above.

Quite often, in practice, difficulties are caused by the question of how the quarterly bonus is calculated if an employee worked overtime in the reporting quarter. In accordance with Art. 191 of the Labor Code of the Russian Federation, the award is a measure of incentives for employees who faithfully perform their labor duties. At the same time, its size and the procedure for its accrual must be established by the employer independently and fixed in the local regulations of the enterprise.

The procedure for determining the amount of incentive payments for overtime work is also not regulated by the legislator and is determined exclusively by the management of an enterprise or organization. The employer's refusal to accrue such bonuses is not a violation of the current labor legislation and does not entail any sanctions from the regulatory authorities.

In the event that the employer nevertheless provides for the possibility of calculating bonuses based on the results of overtime work, the procedure for calculating their size will be absolutely identical to the procedure for determining the amount of incentives for activities that were carried out during the main working hours.

When is the quarterly bonus paid

Obviously, the quarterly bonus is paid after one quarter, that is, every 3 months. Often, accountants have a question about the timing of the transfer of payments to employees. Explanations on this matter are contained in the letter of the Ministry of Labor and Social Protection "On documents ..." dated 09.23.2016 No. 14-1 / OOG-8532, according to the provisions of which the premium can be paid only after a full and objective assessment has been carried out the results of the enterprise in the reporting period (in this case - in the quarter). This means that when issuing incentive payments, the employer may not be guided by the provisions of Part 6 of Art. 136 of the Labor Code of the Russian Federation, which determines his obligation to pay wages no later than the 15th day of the month following the reporting period.

So, the accrual of incentive payments to employees is not the responsibility of the employer and is made by him exclusively on his own initiative. The procedure for calculating and calculating the bonus is determined by the provisions of the collective agreement or other local regulations in force at the enterprise. Depending on what type of bonuses (in the form of a fixed amount or a percentage of earnings) is established at the enterprise, the method for determining the total amount to be paid differs. The timing of the transfer of funds is also determined by the employer independently - the legislator does not give any instructions in this regard.

Information about bonuses will be useful to the company's management, an accountant and an employee who can claim the due amount of the bonus if the conditions specified in the constituent documents are fulfilled.

General information

Let's understand the concept and find out in which regulations it is worth looking for answers.

What it is?

Bonuses - payments in monetary terms to an employee of an enterprise in excess of the basic salary. This is a reward for achieving a certain result, for fulfilling duties, etc.

It is also a method of stimulating the growth of the achieved indicators. The bonus system is developed by representatives of the labor and salary department, or the employee development service, and then it is approved by the company's management.

Bonus regulations are an independent local regulatory act of the enterprise or annex to. The general provision is the basis for the development of provisions on bonuses to a structural unit.

It is possible to establish bonuses of an individual nature in accordance with that are drawn up between an individual and an employer.

The management is obliged to calculate and pay the premiums that are stipulated in the contract. Most often, the following persons receive awards:

Types of bonuses to employees

The bonus system should link several elements. It can be realized thanks to:

• indicators of bonuses;
• conditions;
• sizes;
• determination of the circle by the employee who is entitled to the bonus;
• frequency of payments.

What types of incentive bonus payments can be used to pay bonuses to employees? Allocate:

The form of payment can be:

• monetary;
• commercial (a gift in the form of household appliances, personalized watches, a certificate to a beauty salon, etc.).

In accordance with the assessment of performance indicators, the following are distinguished:

According to the methods of calculating the premium, they are divided into:

The payout periods for premiums depend on:

• the peculiarities of the work of the company, the entire division or an individual employee;
• the nature of the bonus indicator;
• keeping records of the results of work for specific periods.

There are:

If we consider the purpose of the bonus, then we can distinguish the following groups of systems:

Current regulatory framework

The Labor Code provides for incentive payments to employees in the form of bonuses (). The definition of the bonus is contained in, which states that it can be paid by the employer, but does not apply to mandatory transfers.

The employer does not have the right to deprive the employee of the bonus if there has been a violation of discipline ().

The legislative documents do not detail how the payment of bonuses should be made - employers themselves have the right to regulate this issue ().

Disputes about the size and accrual - a labor dispute, which is considered in. The form of payment is described in.

The primary documentation of the company, which is intended for accounting for the purpose of taxing profits of labor costs in the form of a bonus, is:

• , which will confirm the transfer of the bonus to the employee.

Features of bonuses are considered:

• in collective agreements;
• in internal labor regulations;
• in other governing documentation

How is the employee bonus calculated?

Salary is accrued to an employee for those labor obligations that he fulfills in accordance with job descriptions. Bonuses are provided in cases where a certain result is obtained based on the results, for example, of a month.

In some firms, the amount of bonuses is set when the plan is fulfilled or overfulfilled. All cases in which an employee can count on receiving a bonus are spelled out in collective agreements.

The documents are attached to the internal regulations, signed by all employees of the organization. Thus, they agree to the terms and conditions that are being considered.

The heads of the structural divisions of the enterprise write a memorandum addressed to the general director of the company. It reflects:

• information about the employee;
• amount of payment (as a percentage of salary or in a fixed amount);
• results that have been achieved (for which remuneration is paid)

The accountant is responsible for the execution of the document, which calculates the salary. The order must be certified by the signatures of the management, the company stamp is affixed. The employee gets acquainted with the content of the document and puts his signature.

The bonus will be issued along with the payroll salary. Rewards are an integral part of earnings, but their size is written out in separate lines with its own income code.

So, consider the basic procedure for calculating a bonus to an employee:

1. The management issues an order on.
2. Personal income tax should be deducted from the accrued amount.
3. When drawing up labor contracts, it is reflected when it is possible to accrue a bonus, in what amount the payment will be made.
4. When awarding bonuses to employees, it is worth making a list of persons to whom incentive funds will be paid. The list is signed by the head of the company. The bonus can be given without regard to when the salary is transferred.
5. If an individual has a stable income, the bonus will be calculated as a percentage: the salary is multiplied by the percentage of the bonus. For example, the salary is 30 thousand rubles, and the bonus is 40%. Then the calculation will be as follows: 30 thousand * 40% = 12 thousand - this is a premium, from which 13% is deducted (income tax). As a result, not a person's hands will receive 10440 rubles.
6. If an employee works from production, then earnings are multiplied by the percentage of bonuses and subtract 13%.
7. When the accrual is carried out in a fixed amount, it is necessary to deduct 13% from such a payment. The result is the means that the employee of the company should receive.

Let's take a closer look at the award order. This is a structured form that must be filled out according to the rules. Document structure:

• general provisions;
• the amount of the premium;
• rules for issuing funds;
• circumstances that are the basis for reducing the bonus payment.

The first section contains the goal of rewarding an employee - good performance indicators, quality of work, modernization of capacity and equipment used in the organization.

They reflect the rate, size, technique of accrual, the framework in which the calculations of fulfilled obligations will be made. The order must contain information about the division, profession, methods, principles of calculating remuneration.

A large enterprise describes all the indicators of divisions, a small one - only 3. The formation of all indicators is carried out on the basis of special applications that provide for the procedure for paying bonuses to an employee.

The amount of the bonus should be recorded in the sections on the rules of bonuses for the amount of work performed. The order reflects information on the rules for issuance, the person responsible for the execution of the document is determined.

There is also an additional section where the order of accruals for individual work is recorded, which is performed in accordance with the employment contract. These may be bonus payments for a significant date.

Do I need to write a statement (sample)

The documentary justification for the promotion is carried out by the head of the company - he writes an application for the award. Such a document is called a presentation for bonuses. Forms are developed by the company's clerks.

If such a form is not installed at the enterprise, the application is written in the form.

How the presentation for the bonus is made:

1. The heading reflects the director's data, information about the leader that the form submits, the position held
2. The title (material incentive) and data about the person to whom the bonus should be awarded are entered. Indicate the title of the document - presentation or memo.
3. Provides information on the merits for which the employee is entitled to a bonus, as well as a request for the accrual of the amount of remuneration (they prescribe its amount, if it is not determined by the director).
4. The information about the compiler is entered.

Payments to a dismissed employee

Should a firm pay a bonus to an employee who has already been fired if the order was created after the person left the company, while the bonus is issued for a specific time of work (year, quarter, month) upon achieving certain results?

Bonus rights may arise prior to termination of employment. But to accrue such an amount, it is worth summing up the results of the company's activities for a specific period. This means that the employer will not be able to pay such funds before the person leaves.

There are no provisions in the legislation of the Russian Federation that would prohibit the payment of bonuses to dismissed personnel, if the right to such arose earlier - when the person was still working.

In addition, failure to pay or reduce the amount of remuneration is illegal. This means that the employer must fulfill his obligation to pay bonuses to the dismissed employee of the enterprise.

The payment is made within the terms stipulated by local acts, even at the end of the year. You will need to adhere to the rules of bonuses reflected in.

The employer cannot include the clause that upon dismissal the employee will be deprived of the right to the bonus (). It is not allowed to discriminate in any way an employee when paying wages and in accordance with.

But there is also such a nuance - the management of the company may not pay the full amount of the premium. If the person has worked for half of the billing period. The calculation will be made taking into account the hours worked.

Often, the provisions prescribe the condition that the bonus payment is made in full if an employee leaves the company for a good reason (when moving, being drafted into the army, retiring due to age, etc.).

Unearned co-payment reserve

The unearned premium reserve is considered to be a part of the BSP that comes under an agreement concluded and valid in the reporting periods, as well as during the validity of insurance contracts that goes beyond the reporting period.

The reserve of unearned premiums is referred to in. The RNP is formed to guarantee the fulfillment of the obligation assumed under the contract that has not expired in the reporting periods.

This is an insurance premium that is accrued in accordance with contracts that are valid within the billing period, and refers to the duration of the contract, which is beyond the reporting period.

Risk premium

Risk premium is an additional profit that is paid to investors in excess of the limit that can be transferred for a risk-free financial transaction. This income increases in proportion to the increase in the risk of capital investment.

It is not the general level of investment risks for a specific investment instrument that is taken into account, but systematic risk, which is determined by beta coefficients.

Reflection in accounting (transactions)

When awarding bonuses to employees, the accountant will need to make the following entries:

When drawing up a collective agreement, the company has the right to apply a system of additional payments in the form of a bonus.

And if this is stated in the primary documentation, the employer cannot evade payment of the due amount to an employee who has fulfilled the necessary conditions.

Income tax payers in Russia are those individuals - citizens and individual entrepreneurs who are tax residents of the country and receive any income (Article 207 of the Tax Code of the Russian Federation). Moreover, these receipts can be both in kind and in cash. Bonuses, in fact, are also the income of a person that he receives from ...

The basis of the relationship between the employing organization and the individual employee is the employment contract. It is in it that the general rules for financial incentives for employees are fixed. But at the same time, the peculiarities of calculating a particular bonus, the conditions when it is charged, its size, frequency, etc., are not recorded in the employment contract. To secure them, labor legislation provides for a separate document - the Regulation on Bonuses, which the organization must either approve separately, or include the relevant provisions in the Internal Labor Regulations (Article 135 of the Labor Code of the Russian Federation). Let's try together to properly prepare such a Statute.

Section "General Provisions"

As with any document, it is better to start the Regulations on Bonuses with the section "General Provisions", which will enshrine the basic principles that govern the organization when calculating bonuses. In particular, in the section "General Provisions" it is necessary to consolidate the concept of prizes, the general procedure for their appointment.

It is very important to fix in such a section of the Bonus Regulations the condition that any bonuses are paid solely by the decision of the management. In essence, bonuses are a measure of incentives, an additional payment. It is necessary to indicate that the decision on the appointment of this additional payment is made exclusively by the management of the organization. At the same time, you should not be embarrassed that with this approach not all employees will receive bonuses. This does not in the least contradict the Labor Code.