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 an organization can be established in collective or in employment 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 remuneration according to 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 best results and, as a result, the goals of 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 developing employee incentive systems, organizations should take into account the following recommendations regarding established bonuses:

The appointment of the 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, under which the bonus payment will be made.

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

1. Bonuses included in the wage system provided 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 rise to the right of employees to receive a bonus. Accordingly, if this indicator is not reached, the right to the premium does not arise.

Bonus indicators can be quantitative (fulfillment and overfulfillment production tasks for the release of products; fulfillment of technically justified production standards; mastering progressive production standards, and so on) or qualitative (reducing labor costs; saving raw materials, materials, fuel; increasing specific gravity products of the highest quality category; excellent customer service).

Along with the indicators, bonus conditions can also be established, that is, additional requirements, if they are not met, the bonus is not accrued to the employee or its size is reduced.

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

2. Bonuses not included in the wage system, are of a one-time nature and therefore are paid not for the fulfillment of pre-established indicators and conditions, but on the basis of a general assessment of the work of this 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 the right, not the 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 salary of an employee and are not subject to protection in review commissions labor disputes, but may be included in work book as an incentive.

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

1. Bonuses, the payment of which occurs with a certain frequency:

· monthly premium;

· Quarterly bonus;

Bonus based on performance for the year (annual bonus).

2. One-time bonuses related to production process:

a bonus for increasing labor productivity;

Achievement Award

a bonus for completing a particularly important and urgent task;

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:

An employee anniversary bonus

the premium to professional holiday;

Anniversary award for the organization

the premium to holiday;

Retirement bonus.

This list of types of awards is not exhaustive, each specific organization may choose other criteria for material incentives for its employees.

Consider some types of premiums from our list.

Monthly premium.

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

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

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 salary for the hours worked and is included in the average earnings for payment annual leave and in other cases provided for by law Russian Federation.

quarterly bonus.

Employee bonuses are based on quarterly performance. This bonus is paid once a quarter, provided that each employee complies with the high quality, volume and timing of 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 settlement period for calculating this premium is quarterly. Bonuses are accrued on the basis of the official salary, the monthly allowance to the official salary and are not limited to maximum amounts.

The specific amounts of bonuses to employees are determined taking into account the time actually worked in the quarter, within the limits of the wage fund for the corresponding financial year.

Annual performance bonus.

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

Prizes for billing period paid in proportion to the hours actually worked.

Example 1

At the end of the year, the employee should have been paid a bonus of 10,000 rubles. During the billing period, out of 250 working days, the employee actually worked 230 days. Due to this this worker will receive a bonus equal to:

10,000 / 250 x 230 \u003d 9,200 rubles.

End of example.

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

Anniversary bonuses for employees.

Bonuses to employees in connection with their personal anniversaries are not related to their performance job 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 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 relevant employee or in a fixed amount.

Unlike process-related bonuses, which are paid at the end of the month along with wages, anniversary bonuses are paid directly on the employee's birthday.

Bonuses for anniversaries, holidays, solemn 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 wage.

Based on 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 law and other regulatory legal acts containing norms labor law. 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 systems bonuses were enshrined in article 144 of the Labor Code of the Russian Federation. IN new edition The Labor Code of the Russian Federation, this article provides for the procedure for establishing wage 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, wage systems, including bonus systems for employees of state and municipal institutions, are established:

in federal public 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 - 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.

Budget organizations determine the types and amounts of bonuses based on the rates and salaries provided for by the Unified Tariff Schedule, within the allocated budget allocations. 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 tariff 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 production activities, the achievement of which is necessary for the employee to have the right to receive a bonus.

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

For improving the quality of products - in terms of such indicators as increasing the share of products of the highest quality category, the highest grade, increasing the delivery of products from the first presentation, reducing defects, reducing the number of returns of poor-quality products, and the absence of complaints about products from consumers;

For the growth of labor productivity and production volumes - fulfillment (overfulfillment) planned task, growth in production volumes, fulfillment (overfulfillment) of production standards, fulfillment of the production plan by the deadline with a smaller number of employees, reduction in the labor intensity of products;

For the development of new equipment - increasing the shift ratio, reducing the time for mastering advanced technologies, increasing the equipment load factor, reducing the cost of its operation;

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 the department, department, service, workshop or other structure.

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

Bonus executives is linked to the achievement of the final results of labor, the growth of labor productivity, the production of high-quality products, the reduction of their 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 a deterioration in others.

As already mentioned, bonuses can be prescribed both directly in the employment contract, and in the collective agreement or in the local regulatory act of the organization, which it can 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 each employment contract with an employee, it is more expedient to do this in the bonus provision or in the collective agreement (if any). In this case, in the employment contract, it is necessary to make a reference to these documents, and familiarize the employee with them (with the mandatory 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 information on issues related to 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 may be different.

Budget organizations determine the amount of bonuses within the allocated budget allocations. The size of the bonus for all other organizations is limited only by the relevant internal documents (the regulation on bonuses, the collective agreement).

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

The most convenient is the percentage determination of the size of the premium or its minimum and maximum limits. Since in this case there is no need to constantly make changes to the Regulation on bonuses related to indexing the size of the bonus. In addition, the percentage determination of the size of the bonus makes it possible to differentiate employee incentives depending on the position they occupy and the size of the official salary.

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

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

If the employee worked for an incomplete month (quarter) or stopped labor Relations with the employer good reasons, in these cases, the payment of bonuses, as a rule, is made for the time actually 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 service of continuous work in this 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 developed calendar year. In the event that employees (for valid reasons) did not work the entire calendar year, remuneration is paid in proportion to the hours worked.

Example 2

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

The salary of the employee of JSC "Mars" Krasnov A.B. is 9,500 rubles. In 2006, Krasnov worked for 11 months, and was on leave for 1 month without pay.

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

End of example.

Remuneration based on the results of work for the year, depending on the length of service of continuous work 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 regulation on bonuses for JSC Mars, employees are paid remuneration based on the results of work for the year depending on the length of service in JSC: 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 in JSC "Mars" for 6 years. For 2006, he received a salary of 40,000 rubles.

The remuneration based on the results of work for 2006 will be:

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

End of example.

If the bonus is established by the employment contract in accordance with the current remuneration system for this employer, then in the event of a reduction in the size of the bonus in the absence of production omissions, the employment contract must be amended accordingly.

According to Article 72 of the Labor Code of the Russian Federation, any terms of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to change 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 terms of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to change 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 depriming is established by the employer, taking into account the opinion of the representative body of employees.

The presence of such a local regulatory 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 an employment contract with a section regulating bonus issues only if the organization does not have unified system incentives for employees and for each of them individual types of bonuses are established. In all other cases, it is more expedient to develop a single document regulating the bonus system for employees of the organization, and make a reference to this local normative act in the employment contract.

Secondly, the presence in the organization of the Regulation on bonuses for employees, which indicates the 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 to count on additional compensation.

Thirdly, the Regulation on employee bonuses allows you to document the expenses of the organization for the implementation of incentive payments to employees and, accordingly, reduce the taxable base for income tax.

By general rule The Regulations on bonuses should define:

indicators and conditions of bonuses (that is, for which the employee is entitled to a bonus);

the amount of bonus payments;

a list of employees covered by this provision (for example, all employees or only full-time employees; in addition, the list of positions depends on the bonus rate);

The frequency of the award

terms and sources of payments.

In addition, the Regulations on bonuses must reflect the procedure for issuing bonuses, indicate the persons authorized to make decisions on the issuance of bonuses, and also include in this local regulatory act provisions governing the deduction of bonuses.

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

An example is standard form Regulations on bonus payments to the Company's employees with limited liability.

"APPROVE"

CEO

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 excess of their official salary (basic salary) in order to encourage them for their labor successes and stimulate further improvement of labor efficiency ( bonus payments, awards).

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 payment of bonuses is made in rubles at the exchange rate of the Central Bank of the Russian Federation on the day the bonus is calculated.

1.3. The General Director of the Company and the HR Manager monitor the correctness of the calculation of bonuses in accordance with this Regulation.

2. PROCEDURE FOR CALCULATION AND PAYMENT OF BONUSES

2.1. The organization has established individual bonuses for employees for achieving high performance in work. For achieving the same labor indicators employees are entitled to 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 that must be achieved by the Company and each employee as a condition for the payment of bonuses will be reported annually (no later than January 31) by order of the head.

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

2.5. Managers/Leaders structural divisions draw up a "Representation of encouragement" for employees subordinate to them (the form of presentation of encouragement is given in Appendix No. 1). The decision to approve the presentation and pay the bonus is made by the General Director of the Company.

2.6. Approved and signed by the General Director of the Company, the “Incentive Representations” are transferred to the HR Manager. Based on the Submission, the HR Manager prepares a draft Order on bonuses, and then submits it for signature to CEO Society.

2.7. An employee may be rewarded simultaneously with several types of bonuses in accordance with these Regulations.

3. TYPES OF BONUSES

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

3.1. Performance bonus for the year. It is paid to the employees of the Company based on the results of work in the past year, taking into account the achieved production indicators (increase in labor productivity, improvement in product quality) and compliance with labor discipline (absence of disciplinary sanctions). This bonus is paid once a year, subject to the fulfillment of the production task by the Company as a whole for each employee's compliance with the high quality, volume and timing of work and services during the year. The settlement 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 (increase in labor productivity, improvement in product quality) and compliance with labor discipline (lack of 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 each employee's compliance with the high quality, volume and timing of work and services within six months. The settlement 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 bonus. Paid for the performance of particularly important production tasks, participation in new projects, for the development and implementation of new technologies, for reducing production costs for the initiative shown. It can be paid to any distinguished employee of the Company on the proposal of a superior manager.

4.1. In addition to the conditions listed in this Regulation, the factors affecting bonuses are financial condition Society, as well as investment projects and plans for the development of the Company as a whole. Given 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 shall be warned about the introduction of a new Regulation on bonuses, amendments to individual articles or cancellation of the Regulation as a whole no later than 2 months in advance.

Application No. 1

Incentive submission form

to CEO

_________________________

Reward concept

__________ . ______ . 2005

Moscow

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

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

________________________ ______________________________

(Group manager's signature) (Signature transcript)

End of example.

For more information on issues related to the procedure for calculating, accounting, and paying bonuses, you can find in the book "Bonus" by the authors of CJSC " BKR-INTERCOM-AUDIT.

Proposed Russian legislation the reward system for work does not always meet modern requirements. In the context of development market economy Russian employers are trying to find new modern methods encouragement of their employees, while using Foreign experience. Western firms have long and quite successfully used various non-standard forms and methods of incentives to encourage their employees to work better and more efficiently. The bonus reward system for work is very popular with foreign employers. In recent years, Russian employers are increasingly trying to put such an incentive system into practice.

A bonus is a predetermined 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 terms of incentives, this term means cash reward paid to the employee for the successful performance of their labor duties.

The establishment of a bonus system of encouragement allows to interest employees in the final results of their work. Consider what is the meaning of the bonus system of encouragement.

So, with the employee of the organization, the amount of remuneration that he will receive based on the results of his successful work is negotiated in advance. The size of the bonus can be expressed either in a fixed fixed amount, or defined as a predetermined percentage of the organization's profits. The amount of the bonus payment can be quite significant, sometimes it is comparable to the amount of wages for a month or an 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 relating to such payments depend on the desire and ability of the employer.

The period for paying the bonus is also set by the employer. The bonus payment is made based on the results of the work for the month, for the 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 as a result of economic activity organizations.

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 include the fact that its use helps to reduce staff turnover, which is important in modern conditions. Because if an 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 expectations of the employer, 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 bonuses promised to the employee. However, such a design will be desirable both for the employee and for the employer himself.

You can include conditions for the payment of bonuses in an employment contract. However, such an inclusion is not very beneficial for the employer, since in this case the bonus takes the form of an incentive 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 and other similar payments, due to the employee while maintaining his average earnings. Therefore, the inclusion of conditions on the payment of bonuses in the employment contract will lead to an increase in the organization's costs for remuneration.

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

There is another option for registering the procedure for paying bonuses. An organization may invite an employee to register as individual entrepreneur and conclude with him civil contract, which provides for a bonus payment. At the same time, the work performed by the employee will be governed by the rules of civil law. This 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 the calculation and payment of 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 to mention in the employment contract the possibility of accruing bonus payments to the employee. And it makes sense to specify all the essential conditions regarding the procedure for determining the size and receiving bonuses in a separate agreement between the organization and the employee, or to determine such conditions in another local regulatory act of the organization. Such a local act may be a provision on the payment of bonuses. In this provision, it is advisable to provide for the procedure for the formation of a bonus fund, determine the method for calculating the individual amount of bonuses, and also stipulate the conditions under which they will be paid.

The provision on the payment of bonuses can also provide for the right of the employer to reduce or deprive the employee of bonus payments. Also in this document, you can make reservations in case 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 that has recently appeared in the Russian Federation and is not established by any regulatory legal acts is the so-called “profit sharing system” of an organization. The system is based on the division of profits between employees and owners of the company. This system may cover either the entire staff, or apply to individual employees. When applying the “profit sharing system”, the organization establishes the share of profits that 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 employees' representatives and employers. The amount of payments depends on the amount of profit received as a result of the work of the organization for a certain period (month, quarter or year), and they are accrued in proportion to the salary of each employee. Let's consider how the "profit sharing system" works on the example joint-stock company.

Example 5

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

Note.

The formation of this bonus fund is the profit of the organization remaining after taxation (net profit), and the amount of remuneration paid from the funds net profit, is not included in the organization's labor costs (clause 21 of article 270 of the Tax Code of the Russian Federation) and is not subject to a single social tax (clause 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 gives rise to certain contradictions between them, however, the interest of shareholders in increasing the mass of profits by using a similar interest of the company's employees makes it possible to reduce these contradictions to a minimum.

End of example.

This system is a form of collective reward for work, so it is often compared with a collective bonus system. In these two systems, the methods of accruing appropriate payments to employees of organizations, as well as the dependence of these payments on the final results of the organization as a whole, coincide.

However, there are certain differences between the system of profit sharing 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, but on the profitability of the company, that is, on the impact on its commercial position of external market factors, such as the level of competition, changes in prices for raw materials and materials, a decrease or increase in the price of shares.

Different organizations may establish their own procedure and forms for making payments from the bonus fund. So, in particular, the profit 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 company shares. Also, the payment can be reserved for a specific employee and the accumulated amount can be given to him in the event of dismissal, retirement or in another similar case. It should be noted that interest may accrue on such savings.

Participation in profits in the organization can be carried out in the form of current payments. In this case, remuneration from profits 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 each employee. To do this, it is necessary to reflect all possible additional material rewards in employee contracts, employment contracts or annexes to them and make their receipt directly dependent on the achievement by the employee of certain goals. However, these issues need to be reviewed annually.

The profit sharing system is the new kind remuneration of employees for work. To date, it has not received wide distribution, however, experts in the field of labor law consider this form of encouragement to be very promising and, undoubtedly, deserving of the attention of Russian employers.

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

Usually, surcharges and allowances are sums of money paid in excess of the basic wage, with the help of which individualization of wages is ensured, taking into account the intensity of work and the professional skills of an individual employee, his attitude to work, as well as for work in conditions different 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 norms 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 wage systems. Based on Part 2 of Article 135 of the Labor Code of the Russian Federation, wage systems include additional payments and allowances of a compensatory and incentive nature.

Additional payments and allowances of a compensatory nature are established in order to compensate 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 performing the duties of a temporarily absent employee; for leading a team, for working in difficult and harmful working conditions, for working at night.

Accordingly, additional payments and bonuses of a stimulating nature are established in order to encourage 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 excellence, for class, for degree, for high achievements in work, for the fulfillment of special important work and so on.

When setting allowances and surcharges, the employer can independently determine the grounds for their payment, or can use the “List of surcharges and allowances for tariff rates and official salaries of employees of associations, enterprises and organizations of manufacturing industries National economy for which bonuses are accrued”, approved by the Decree of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions of November 18, 1986 No. 491 / 26-175. This document is valid to the present, since it does not contradict the legislation of the Russian Federation.

Based on this list, the following types of allowances and surcharges can be established in the organization:

For combining professions (positions);

Expansion of service areas or increase in the scope of work;

Fulfillment of duties of a temporarily absent employee;

Work with heavy and harmful and especially heavy and especially harmful conditions labor;

Labor intensity;

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

work at night;

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

One of the varieties 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, notepads, etc.), but must be a significant part of the employee’s salary or exceed it (for example, an item of consumer electronics). The maximum value 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-term and flawless work, for other achievements in work, as well as in connection with a personal anniversary or holiday.

Sample order for awarding a valuable gift.

About awarding Petrov I.I.

For conscientious performance of official duties and in connection with the 50th anniversary of his 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. Order to bring to the attention of the employees of the organization.

CEO

surname signature

The purchase of a valuable gift is entrusted to maintenance department organizations or accounts. For the purchase of a valuable gift, an allocation is provided Money. The amount of the amount for the purchase of a valuable gift is determined either by the employer himself, or joint decision management and staff of the organization.

A valuable gift is given 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 total annual income of the employee, and if it exceeds 4,000 rubles, then the excess amount is subject to income tax individuals(paragraph 28 of article 217 tax code Russian Federation).

Learn more with questions about features documentation 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.

In accordance with paragraph 21 of Art. 2 of the Federal Law of November 7, 2011 N 306-FZ "On the monetary allowance of military personnel and the provision of individual payments to them"(hereinafter referred to as the Law) the bonus is set in the amount of up to three monthly salaries (per year). The rules for paying the bonus are determined by the Government of the Russian Federation.
The rules for the payment of bonuses for conscientious and efficient performance of official duties to military personnel serving under a contract (hereinafter referred to as the Rules) were approved by Decree of the Government of the Russian Federation of December 5, 2011 N 993 "On the payment of bonuses to military personnel for conscientious and effective performance of official duties and annual financial assistance".

At present, the practice is quite often used in the field, when a serviceman who has received a disciplinary sanction, firstly, is not paid a bonus at all, and secondly, the bonus is not paid or its size is reduced repeatedly only on the basis of the presence of a previously received disciplinary action and in the absence of collections received in the month for which payment is made.

Consider this problem more.
According to paragraph 210 of the procedure for providing monetary allowances to military personnel of the Armed Forces of the Russian Federation, approved by Order of the Minister of Defense of the Russian Federation of June 30, 2006 N 200, which has become invalid, commanders (chiefs) had the right to completely deprive military personnel of bonuses for omissions in service and violations of military discipline. It seems that some officials, in fact, continue to be guided by these long-lost norms, while the current Procedure does not contain similar norms.

The premium is not paid in the cases specified in clause 82 of the Procedure, which completely duplicates clause 6 of the Rules.

The list of cases specified in clause 82 of the Procedure is exhaustive and is not subject to broad interpretation. Neither omissions in service, nor disciplinary sanctions are indicated in this list. Accordingly, even in the presence of such, the premium should be paid. The only question is how much. The establishment of this amount in accordance with clause 80 of the Procedure is within the competence of the relevant commander (chief) issuing the order to pay the bonus. Nevertheless, in view of the foregoing, in the case under consideration, it cannot be equal to zero. In addition, size as a concept is a positive quantity.

Unfortunately, neither minimum size awards, nor the actual clear legal criteria by which the quality of performance of official duties is assessed, are currently not defined, which, of course, creates certain prerequisites for unreasonably wide discretion officials when deciding whether to pay. In fairness, it should be noted that the development of such criteria is not an easy task.

It does not contain the Procedure and any instructions regarding the minimum and maximum amount by which the premium reduction is allowed. Therefore, in principle, it would be legal to reduce the premium, for example, both by 5% and by 95%.

We also note that reducing the size of the bonus is the right, and not the obligation of the commander (chief). The receipt of a disciplinary sanction by a serviceman does not entail an automatic reduction in the bonus, much less, in view of the foregoing, its deprivation. The penalty is taken into account when determining the amount of the premium. How to take into account is the competence of the relevant official. Under certain conditions (for example, high performance in solving assigned tasks, high-quality and efficient performance of official duties, etc.), the commander (chief) may well come to the conclusion that there is no need to reduce the bonus to the serviceman, even taking into account the disciplinary sanction received by the awardee . And it will be absolutely legal.

However, the issue of repeated reduction (and in practice more often complete deprivation) of the premium for the same disciplinary sanction is of greatest interest.

As already noted, the previous Procedure for providing monetary allowances to the military personnel of the Armed Forces of the Russian Federation, approved by Order of the Minister of Defense of the Russian Federation of June 30, 2006 N 200, provided for the reduction or deprivation of bonuses on the basis of quarterly reports from immediate superiors, in which specific the reasons that served as the basis for such a decrease (deprivation). Referring to the disciplinary sanction received in the quarter for which the bonus was made, as the reason for reducing (depriving) the bonus to the serviceman, the immediate superiors, when submitting a report on bonuses for another quarter, did not repeatedly refer to the same reason as a matter of course. After all, the soldier, as they say, has already received his. It would seem that the continuity of this approach should have been preserved and reflected in the Order. However, the latter, as already noted, does not provide for the filing of such reports, and as a result of the incorrect, in the opinion of the author, interpretation by the relevant commanders (chiefs) of clause 80 of the Procedure, a practice has developed according to which all outstanding disciplinary sanctions are taken into account when determining the amount of the bonus.

This approach seems unreasonable for the following reasons:

Firstly, a disciplinary offense from the moment of its discovery and suppression, as a rule, cannot affect the quality and efficiency of the performance of official duties by the person who committed it in the future.

Secondly, despite the fact that the deprivation of a bonus, strictly speaking, is not a measure of disciplinary action, its repeated reduction (deprivation) on the sole basis that a serviceman has an unremoved disciplinary sanction is, in fact, nothing more than repeated punishment (punishment in rubles) for one and the same offense.

Third, since, according to clause 80 of the Procedure, the specific amount of the bonus depends on the quality and efficiency of the performance of military duties in the month for which the bonus is paid (i.e., the bonus, in fact, is paid based on the results of work for the month), then, accordingly, the presence an unremoved disciplinary sanction for an offense committed outside the bonus period, in itself does not affect the quality and efficiency of the performance of official duties during this period and cannot serve as a basis for reducing (depriving) the bonus. Therefore, the provision of clause 80 of the Procedure "taking into account the existing disciplinary sanctions for committed disciplinary offenses", in the author's opinion, should be understood only as "taking into account the existing disciplinary sanctions for disciplinary offenses committed in the month for which the bonus is paid."

Fourth, according to Art. 2 Law premium is integral part military salaries. Therefore, reducing its size to a serviceman who conscientiously performed his duties in the month for which the bonus is paid, only on the grounds that earlier (outside the bonus period) he received a disciplinary sanction, is nothing more than wage discrimination, prohibited Art. 37 of the Constitution of the Russian Federation.
For comparison, we also note that at present, military personnel and persons civilian personnel receive the amount stipulated by the Procedure for determining and spending volumes budget funds allocated for additional payments to military personnel undergoing military service under a contract, and bonuses to civilian personnel of the Armed Forces of the Russian Federation, additional material incentives in the form of additional payments (bonuses) based on the results of service (work). This Procedure was approved by Order of the Minister of Defense of the Russian Federation of July 26, 2010 N 1010 "On additional measures to improve the efficiency of the use of monetary allowance funds for military personnel and remuneration of civilian personnel of the Armed Forces of the Russian Federation."

According to paragraph 7 the specified Order specific dimensions of the optional financial incentives are determined within the limits of the volume of budgetary funds allocated for the indicated purposes, based on the results of the performance by military personnel and civilian personnel of official duties during the period for which additional material incentives are provided. At the same time, the issuance of orders for the payment of additional material incentives to military personnel and civilian personnel is carried out on the basis of reports submitted by direct commanders (chiefs, leaders).

It has already been said above that there are no clear regulatory criteria for assessing the quality and effectiveness of the performance of official duties used in deciding on bonuses, just as there were and are no regulatory criteria for assessing the results of their performance, taken into account when paying for material stimulation. The discretion of officials when deciding on the amount of additional financial incentives was (and in principle remains) so wide that it generated (and generates) numerous complaints from both military personnel and civilian personnel, which readers are well aware of.

In accordance with clause 11 of the Procedure approved by Order of the Minister of Defense of the Russian Federation of July 26, 2010 N 1010, the following are not presented for additional financial incentives:
- servicemen receiving additional monetary incentives in accordance with the federal law on the federal budget for the corresponding year;
- military personnel who have a disciplinary sanction for gross disciplinary offenses committed during the period for which an additional payment is made, as well as having unsatisfactory results in professional position (commander) and physical training;
- persons of civilian personnel who have a disciplinary sanction for failure to perform or improper performance due to their fault of the labor duties assigned to them;
- military personnel and civilian personnel who committed violations in financial, economic and economic activities that caused damage to the Armed Forces of the Russian Federation and are reflected in the acts of audits (checks of certain issues) of financial, economic and economic activities, as well as commanders (chiefs, leaders), those who have not made a decision on the violations in the specified activities and measures to compensate for damage in accordance with their official powers.

As we can see, "persons" known to us also appear here: disciplinary sanctions, the results of inspections on professional and official (commander's) and physical training. True, we are already talking about unsatisfactory results. And they do not affect the amount of financial incentives, but are grounds for refusing to pay it. In addition, the results of the latest inspections are taken into account, regardless of when they were carried out - during the bonus period or beyond.

As for disciplinary sanctions, as we see, penalties are subject to accounting only for gross disciplinary offenses committed by military personnel only during the bonus period.

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

On the payment of bonuses to military personnel for conscientious and efficient performance of official duties and annual material assistance

In accordance with the Federal Law "On the monetary allowance of military personnel and the provision of certain payments to them," the Government of the Russian Federation

decides:

1. Approve:

Rules for the payment of bonuses to military personnel serving under a contract for conscientious and efficient performance of official duties;

Rules for the payment of annual material assistance to military personnel serving under a contract.

2. Payments provided for by the rules approved by this resolution, to be made within the budgetary allocations provided for the monetary allowance of military personnel as part of the federal budget expenditures for the maintenance of the Armed Forces of the Russian Federation, other troops, military formations and bodies.

3. This Decree shall enter into force on January 1, 2012, and in relation to the persons specified in Part 2 of Article 7 of the Federal Law "On the monetary allowance of military personnel and the provision of certain payments to them", - from January 1, 2013.

Prime Minister
Russian Federation
V.Putin

Rules for the payment of bonuses for conscientious and efficient performance of official duties to military personnel undergoing military service under a contract

APPROVED
Government Decree
Russian Federation
dated December 5, 2011 N 993

1. The bonus for the conscientious and efficient performance of official duties (hereinafter referred to as the premium) is paid to servicemen undergoing military service under a contract (hereinafter referred to as military personnel) in the amount of up to 3 salaries of the monthly monetary allowance of a serviceman (hereinafter referred to as monetary salary) per year.

2. The premium is paid monthly or quarterly. The payment of the bonus is made simultaneously with the payment of monetary allowance in the month following the month (quarter) for which the bonus is paid, and in December - for December (IV quarter).

3. The premium is calculated based on monthly salary soldier in accordance with the assigned military rank and a monthly salary in accordance with the military position held (in the case of a temporary performance of duties in a vacant military position - a monthly salary in accordance with this military position), established on the 1st day of the month in which the bonus is paid, and in December - on 1 December of the current year.

4. The size of the bonus, depending on the quality and efficiency of the performance of official duties by military personnel and the procedure for its payment, are established by the Minister of Defense of the Russian Federation, the heads of federal executive bodies in which military service is provided for by federal law - respectively, in relation to military personnel of the Armed Forces of the Russian Federation, other troops , military formations and bodies, the Prosecutor General of the Russian Federation - in relation to the military personnel of the military prosecutor's office, the Chairman of the Investigative Committee of the Russian Federation - in relation to the military personnel of the military investigative bodies of the Investigative Committee of the Russian Federation. *4)

5. For servicemen who have served in the Armed Forces of the Russian Federation, other troops, military formations and bodies for an incomplete month (quarter), the bonus is paid for the time of actual performance of duties in a military position based on the salaries of the monetary content on the day the decision to pay the bonus is made.

6. The bonus is not paid to military personnel:

passing military service in military units (organizations), where, in accordance with federal laws and other regulatory legal acts of the Russian Federation, a system of bonuses is established for them for the fulfillment and overfulfillment of production targets and other indicators;

sent outside the territory of the Russian Federation to provide technical assistance and perform other duties;

during the period of being at the disposal of commanders (chiefs), with the exception of periods of temporary performance of duties by them in vacant military positions;

.

7. In the event of the death of a serviceman, the bonus accrued for the time of his actual performance of duties in a military position in the corresponding month (quarter) is paid to his wife (spouse), in her (his) absence - to adult children living with him, legal representatives (guardians, trustees) or adoptive parents of minor children (disabled from childhood - regardless of age) and dependents of a serviceman, in equal shares or parents in equal shares, if the serviceman was not married and had no children.

Rules for the payment of annual material assistance to military personnel undergoing military service under a contract

APPROVED
Government Decree
Russian Federation
dated December 5, 2011 N 993

1. Annual material assistance is paid to military personnel serving under a contract (hereinafter referred to as military personnel) in the amount of at least one monthly salary of the military serviceman.

2. The procedure for applying for material assistance, as well as its amount for the corresponding year, based on the budget allocations provided for the monetary allowance of military personnel as part of the federal budget expenditures for the maintenance of the Armed Forces of the Russian Federation, other troops, military formations and bodies, are established by the Minister of Defense of the Russian Federation , heads of federal executive bodies in which military service is provided for by federal law - respectively, in relation to military personnel of the Armed Forces of the Russian Federation, other troops, military formations and bodies, the Prosecutor General of the Russian Federation - in relation to military personnel of the military prosecutor's office, Chairman of the Investigative Committee of the Russian Federation - in relation to military personnel of the military investigative bodies of the Investigative Committee of the Russian Federation. *2)

3. Servicemen who have the right to receive financial assistance, but did not apply for it in the current year, are paid financial assistance simultaneously with the payment of their monetary allowance for December of the current year.

4. Material assistance is calculated on the basis of the monthly salary of a serviceman in accordance with the assigned military rank and the monthly salary in accordance with the military position held (in the case of temporary fulfillment of duties by him in a vacant military position - the monthly salary in accordance with this military position), established on the date making a decision on the payment of material assistance, and in the case of payment of material assistance in December - as of December 1 of the current year.

5. Servicemen transferred for further military service from one federal executive body, in which military service is provided by federal law, to another (Armed Forces of the Russian Federation) or from the Armed Forces of the Russian Federation to a federal executive body, in which federal law provides military service, financial assistance is paid once a year in full upon departure from the federal executive body in which the federal law provides for military service (Armed Forces of the Russian Federation), if it has not been paid earlier.

6. Material assistance is not paid to military personnel:

dismissed from military service on the grounds specified in clauses 1-5, 7-11 of part 4 of article 3 of the Federal Law "On the monetary allowance of military personnel and the provision of individual payments to them." In the event that the specified military personnel were paid financial assistance earlier, upon their dismissal from military service, the amount paid is not subject to withholding;

during the period of being at the disposal of commanders (chiefs);

dismissed from military service at the end of the current year with the provision of leave upon dismissal, ending in next year, - for the year in which the vacation ends.

7. In the event of the death of a serviceman, material assistance for the current year (if it was not paid to the serviceman before his death) is paid to his wife (spouse), in her (his) absence - to adult children living with him, legal representatives (guardians, trustees) or to adoptive parents of minor children (disabled from childhood - regardless of age) and to persons who are dependent on a military man, in equal shares or parents in equal shares, if the soldier was not married and had no children.

Electronic text of the document
prepared by CJSC "Kodeks" and verified according to.

Do you think you are Russian? Born in the USSR and think that you are Russian, Ukrainian, Belarusian? No. This is wrong.

You are actually Russian, Ukrainian or Belarusian. But you think you are a Jew.

Game? Wrong word. Right word"imprinting".

A newborn associates himself with those facial features that he observes immediately after birth. This natural mechanism is characteristic of most living beings with vision.

Newborns in the USSR for the first few days saw their mother for a minimum of feeding time, and most of the time they saw the faces of the maternity hospital staff. By a strange coincidence, they were (and still are) mostly Jewish. Reception is wild in its essence and effectiveness.

All your childhood you wondered why you live surrounded by non-native people. Rare Jews on your path could do anything with you, because you were drawn to them, while others were repelled. Yes, even now they can.

You cannot fix this - imprinting is one-time and for life. It is difficult to understand, the instinct took shape when you were still very far from being able to formulate. From that moment, no words or details have been preserved. Only facial features remained in the depths of memory. Those traits that you consider your family.

3 comments

System and Observer

Let us define a system as an object whose existence is not in doubt.

An observer of a system is an object that is not a part of the system it observes, that is, it determines its existence, including through factors independent of the system.

From the point of view of the system, the observer is a source of chaos - both control actions and the consequences of observational measurements that do not have a causal relationship with the system.

An internal observer is a potentially achievable object for the system in relation to which the inversion of the observation and control channels is possible.

An external observer is even an object potentially unattainable for the system, located beyond the event horizon of the system (spatial and temporal).

Hypothesis #1. All-seeing eye

Let's assume that our universe is a system and it has an external observer. Then observational measurements can take place, for example, with the help of "gravitational radiation" penetrating the universe from all sides from the outside. The capture cross section of "gravitational radiation" is proportional to the mass of the object, and the projection of the "shadow" from this capture onto another object is perceived as an attractive force. It will be proportional to the product of the masses of objects and inversely proportional to the distance between them, which determines the density of the "shadow".

The capture of "gravitational radiation" by an object increases its randomness and is perceived by us as a passage of time. An object that is opaque to "gravitational radiation", the capture cross section of which is larger than the geometric size, inside the universe looks like a black hole.

Hypothesis #2. Internal Observer

It is possible that our universe is watching itself. For example, using pairs of quantum entangled particles spaced apart in space as standards. Then the space between them is saturated with the probability of the existence of the process that generated these particles, which reaches its maximum density at the intersection of the trajectories of these particles. The existence of these particles also means the absence of a sufficiently large capture cross section on the trajectories of objects capable of absorbing these particles. The remaining assumptions remain the same as for the first hypothesis, except:

Time flow

External observation of an object approaching the event horizon of a black hole, if the “outside observer” is the determining factor of time in the universe, will slow down exactly twice - the shadow from the black hole will block exactly half of the possible trajectories of “gravitational radiation”. If the determining factor is the "internal observer", then the shadow will block the entire trajectory of interaction and the flow of time for an object falling into a black hole will completely stop for a view from the outside.

Also, the possibility of combining these hypotheses in one proportion or another is not excluded.

In accordance with part 12 of article 2 of the Federal Law of July 19, 2011 N 247-FZ "On social guarantees for employees of the internal affairs bodies of the Russian Federation and amendments to certain legislative acts of the Russian Federation" 1 - I order:

1. Approve the attached Procedure for the payment of bonuses for conscientious performance official duties employees of the internal affairs bodies of the Russian Federation.

2. Recognize as invalid paragraphs 33 - 42 of the Regulations on the monetary allowance of employees of the internal affairs bodies of the Russian Federation, approved by order of the Ministry of Internal Affairs of Russia dated December 14, 2009 N 960 2.

4. To impose control over the implementation of this order on the Deputy Ministers, who are responsible for the relevant areas of activity.

Minister General of the Army R. Nurgaliyev

_________________

1 Collection of Legislation of the Russian Federation, 2011, N 30 (Part I), art. 4595; No. 46, art. 6407; Russian newspaper, 2011, December 7th.

2 Registered with the Ministry of Justice of Russia

February 12, 2010, registration N 16404, subject to changes made by orders of the Ministry of Internal Affairs of Russia dated January 12, 2011 N 8 (registered with the Ministry of Justice of Russia

February 8, 2011, registration N 19738) and dated August 1, 2011 N 898 (registered with the Ministry of Justice of Russia on October 28, 2011, registration N 22165).

Application

The procedure for paying bonuses for conscientious performance of official duties to employees of the internal affairs bodies of the Russian Federation

1. Employees of the internal affairs bodies of the Russian Federation 1 are paid bonuses for conscientious performance of official duties 2 at the rate of three monthly salaries.

2. The bonus is paid monthly at the rate of twenty-five percent of the salary of the monetary allowance established by the employee on the 1st day of the month in which the payment is made.

3. The bonus is calculated in proportion to the time the employee performed his official duties in the corresponding calendar month. The calculation period for the payment of the bonus includes the time of training, being on vacation with the preservation of monetary allowance, the release of the employee from the performance of official duties due to temporary disability.

4. The amount of the bonus for each calendar day of service is calculated by dividing the total amount of the bonus for the month, determined in accordance with paragraph 2 of this Procedure, by the number calendar days this month.

5. Employees enrolled at the disposal of the federal executive body in the field of internal affairs, its territorial body or division, bonuses may be paid on the basis of the order of the head of the specified body, division, taking into account the actual volume of official duties performed by them within twenty-five percent of the salary .

6. When an employee is transferred to the service within a month, the bonus is paid to him at a new place of service in the amount determined in accordance with paragraph 2 of this Procedure.

7. The bonus is not paid to employees:

a) who are on parental leave until they reach the age of 3 years;

b) temporarily suspended from the performance of official duties on one of the grounds provided for federal law dated November 30, 2011 N 342-FZ "On service in the internal affairs bodies of the Russian Federation and amendments to certain legislative acts of the Russian Federation" 3 .

8. Employees dismissed from service in the internal affairs bodies are not paid a bonus in the month of dismissal if the dismissal is made on the following grounds:

a) gross violation of official discipline;

b) repeated violation of official discipline if the employee has a disciplinary sanction imposed in writing by order of the head of the federal executive body in the field of internal affairs or an authorized head;

c) refusal of an employee to transfer to a lower position in the internal affairs bodies in the execution of a disciplinary sanction;

d) violation of the terms of the contract by the employee;

e) non-compliance by an employee with restrictions and prohibitions established by federal laws;

e) loss of trust;

g) submission by an employee of false documents or knowingly false information when entering the service in the internal affairs bodies, as well as the submission by an employee during the period of service in the internal affairs bodies of forged documents or knowingly false information confirming his compliance with the requirements of the legislation of the Russian Federation in terms of conditions replacement of the relevant position in the internal affairs bodies, if this does not entail criminal liability;

h) conviction of an employee for a crime, as well as termination of criminal prosecution against an employee due to the expiration of the statute of limitations, in connection with the reconciliation of the parties, as a result of an amnesty act, in connection with active repentance;

i) committing an offense discrediting the honor of an employee of the internal affairs bodies;

j) violation by an employee of mandatory rules when concluding a contract.

9. Within the limits of the funds for the payment of monetary allowances, employees who successfully perform particularly complex and important tasks may be additionally paid one-time bonuses.

10. The decision to pay a one-time bonus specified in paragraph 9 of this Procedure is drawn up by order of the head of the internal affairs body, organization or unit created to perform the tasks and exercise the powers assigned to the Ministry of Internal Affairs of Russia.

11. With regard to the heads of internal affairs bodies, organizations or divisions created to perform the tasks and exercise the powers vested in the Ministry of Internal Affairs of Russia, and their deputies, the decision to pay a one-time bonus is made by a higher head.