Employee bonus rules. What benefits does the provision on bonuses and material incentives give to employees and the manager? Bonus rates and premiums

Russian legislation provides for stimulating additional payments and allowances as part of the cost of wages. In addition, receiving increased remuneration for Good work or personal achievement is a great motivating factor. However, system development financial incentives for each employee individually can lead to conflicts and misunderstandings due to different levels rewards for the same actions. Therefore, the approach to rewarding employees should be uniform. The development of a provision on bonuses to employees will help in this.

Regulations on bonuses

This document can be a standalone local normative act organizations, as well as the possibility to provide certain types bonuses in or order of payment wages. Its development is entrusted to employees of the personnel and legal services of the enterprise, who draw up a position in accordance with the norms of labor, tax and other legislation, and also develop simple and understandable criteria for each employee of the organization for receiving incentive payments.

Methods of additional incentives for employees should not worsen the position of employees in comparison with those provided for in labor legislation.

This means that full-time employees cannot be paid less than the legal minimum wage or performance quota and then be paid a bonus up to the minimum wage. Such an approach to bonus payments to employees will be a gross violation of labor legislation and will entail penalties from the regulatory authorities.

In the process of drawing up a provision on bonuses, bosses can be involved in its development structural divisions, who make suggestions about indicators that affect the size of the future bonus in each department or department.

After approval with the text of the document, it is necessary to familiarize all the company's personnel against signature, and the employment contract to make a clause stating that incentive payments are made in accordance with the provision on bonuses.

Incentive payments regulated by the bonus regulation

The regulation regulates the payment of all possible bonuses at the enterprise, both periodic and one-time. It indicates the exact and unambiguous conditions for each employee to receive the additional remuneration due to him.

Kinds bonus payments, which include in the document:

Also, the provision can provide for a clause on additional incentives for employees at the discretion of the management, for reasons not related to those types of bonuses that are indicated in the text of the document. This will make it possible to allocate funds for bonuses to employees in situations that go beyond the implementation official duties. For example, for winning a sports competition or when holding non-professional competitions for employees within the company.

Bonuses can be set as a percentage of employees or hard cash. For example, it is better to make periodic payments proportional to salary, since over time their size will decrease due to the influence of inflation, and one-time payments should be set at a fixed amount.

The content of the provision on bonuses and material incentives for employees

The regulation on bonuses should be clearly structured and provide for any nuances of paying bonuses and bonuses in the company.

Typically, a document consists of the following parts:

1. General provisions.
2. Types of payments and indicators for calculating their size.
3. Order of appointment and payment.
4. Final provisions.

If the provisions on bonuses for personnel are not prepared in the form separate document, but as part of a collective agreement, they develop only sections on the types and procedure for receiving bonuses.

When drafting a separate document, its title should clearly indicate that this provision on material incentives(award). It also indicates the name of the enterprise where incentive payments are established.

The registration data of the document and the approving inscription are also indicated on the first sheet. For example, "the regulation was approved by order of the director, registered under No., from such and such a date."

General provisions on bonuses

This section contains a description of the process of obtaining bonuses in general for the enterprise. It indicates which of the employees of the enterprise can receive a bonus, the size of the bonus fund, the authority of the management to assign bonuses.

In order for the costs of bonuses to be included in labor costs, this part of the document must indicate that it is developed and operates in accordance with applicable labor, tax and other legislation.

In addition, it is necessary to provide at what expense the bonuses will be paid. This can be an important factor in changing financial position companies for the worse and the need to temporarily refuse to pay bonuses to hired personnel.

The manager who considers proposals for awarding bonuses to individual employees and authorizes their payment is the same executive organization in charge of the entire system of remuneration of employees of the company.

Types of payments and indicators for calculating the amount of premiums

In this section, the specific amount of each type of bonus is indicated, depending on the result achieved by the employee and the department, bonus payments can be divided separately for those employees whose actions directly affect the activities of the enterprise and bonuses for personnel of support services and departments who do not have planned targets activities.

For example, the sales department, production workers, the supply department receive a bonus in proportion to the fulfillment of planned targets. Every five or ten percent overfulfillment of the supply or output plan can give rise to a premium in a certain amount.

For accountants, personnel, legal service, business unit you can set a premium in a certain amount.

The document can provide a specific date for the payment of a monthly or quarterly bonus.

For example, add to the document that employees receive incentive payments by the 20th of each month.

The section also provides for cases of one-time bonuses for employees, for example, on the anniversary of the company or the employee himself, material incentives for certain actions that are not provided for in job responsibilities but benefited the company.

Then, in the provision on bonuses, cases are provided for when the bonus and the amount of bonuses are reduced to the staff. The grounds for deprivation of bonus payments can be made a separate section of the regulation or included in the section that indicates the exact amount of bonuses.

As a rule, bonus payments can reduce or deprive them completely for:

• violations of discipline;
• non-compliance with the requirements for labor protection and safety at the workplace;
• causing damage to the property of the company or insufficient provision of its safety (for financially responsible persons);
• actions of company employees that led to fines from regulatory authorities, etc.

For example, with repeated cases of being late for work, when conversations with the manager did not lead to correction. an employee can be deprived of a bonus by 10 - 15%, instead of dismissal, the bonus is completely withdrawn.

The reduction in the amount of the premium or the deprivation of it in full must be made one-time in the time period when the violation occurred or was discovered.

It is unacceptable to provide for a one-time and minor offense to reduce the premium in several periods, for example, not to pay a monthly bonus to the cashier for a miscalculation within six months.

In addition, the regulation must necessarily provide for the procedure for paying bonuses to employees who have worked for less than a month and to laid-off personnel.

For example, they may be paid additional remuneration in proportion to the days worked in the month. The payment of one-time bonuses is calculated in the same way, in relation to the time worked in the year.

The procedure for the appointment and payment of bonuses

This section contains detailed description the administrative procedure for assigning and transferring bonus payments to company personnel. As a rule, it consists in issuing an order from the head of the company that employees are entitled to a bonus. Then, in accordance with it, the heads of structural divisions submit service (report) notes addressed to the head, where they indicate the amount of the bonus to their subordinates.

In addition to a memorandum or memo, the regulation can provide for the creation of a single document form for the heads of structural divisions to submit proposals for bonuses for each individual employee. It should indicate:

• details of each employee of the department;
• the amount of the proposed bonus;
• justification for its increase or decrease.

Such a document may be submitted to management for review. in electronic format, if there is an appropriate document management system in the company.

Then the proposals are considered by the company's management and approve or reject them, and also explain the reasons for the rejection. When returning the memorandum on the award with the director's comments, the proposals are changed taking into account objections and sent again.

After approval personnel service prepares an order or order for bonuses, which is signed by the head or owner of the company. The text of the order also instructs the accounting service of the organization to accrue and pay bonuses to a certain number.

Final provisions

IN final provisions provide for the regulations for the entry into force of the provision on bonuses to employees, its amendment or cancellation.

The law of the Russian Federation does not require employers to draw up a provision on bonuses to employees. But it is better to issue such a document. In the article we will tell you how to correctly draw up this local regulatory act in commercial organization, what to provide for in it, and also show a sample provision on bonuses.

Why and when to draw up a provision on bonuses 2019

It is the right, not the obligation of the company to develop a provision on bonuses (Letter of the Ministry of Labor of September 21, 2016 No. 14-1 / V-911). But it is better to make such a document. He will prove that the organization rightfully includes the amount of bonuses in expenses.

The rules and procedure for the payment of remuneration to employees are best documented. Otherwise, inspectors will have questions about the legitimacy of certain payments, as well as the sufficiency of grounds for reducing the tax base. Arbitrage practice shows that the tax easily proves its claims. Thus, in order to avoid fines, it is better to draw up a document with the procedure for paying remuneration.

What should be considered

Goals

There is no strict form for this document, so it is enough to develop your own form. The first section specifies the goals. For example, that an internal local act regulates employee remuneration: it establishes indicators of cash bonuses, the procedure for calculating and paying. The concept of a bonus should also be disclosed. You can refer to the fact that the specific conditions for awarding incentives go further in the text of the document. In addition, we recommend adding to whom the local act applies: to everyone or to employees of a particular unit. By the way, you can issue separate local acts for all departments of the company.

Types of rewards

The second section fixes the types of payable cash rewards. If the company has several types of bonuses, then each of them should be specifically described. Measures of financial remuneration are divided by payment periods: monthly, quarterly, annual. It is necessary to indicate all types of cash bonuses that the company is going to pay out (monthly, quarterly, semi-annual), as well as bonus indicators for each.

Pay special attention to the design of this section. It should be extremely clear to which employee and for what the bonus can be accrued. The section may include bonuses paid out of the company's own profits, which, for example, are issued on certain holidays.

The amount of bonuses can be set in strict monetary terms or as a percentage, for example 15% of the salary. It should be noted that if the premium is set as a percentage, then the employer does not have the right to pay a premium below the established percentage.

When drawing up the provision, keep in mind that if the company decides to reward an employee with a bonus that is not mentioned in the document, the tax office may not recognize the corresponding costs.

Important conditions of the document will be "Indicators of bonuses". Both tax and labor inspectors want to see specific characteristics in this section. Therefore, it is better to spend more time, but describe in more detail for what and to which employees the bonus is issued.

Terms of accrual

A separate section can be devoted to the conditions under which bonuses are not awarded to employees. For example, . But the condition that , is safer not to write. So the inspectors will not have any complaints. By law, it is impossible to deprive an employee of the bonus completely. You can reduce the amount of payment for the commission of any misconduct or violation. In this regard, it is necessary to carefully prescribe by how much and under what conditions a reduction in the premium is possible. You can reduce the premium only in the same period in which the offense was committed.

How best to arrange

The provision on bonuses 2019 can be either a separate internal regulation or part of local regulations on remuneration or. Some companies prescribe everything related to bonuses in employment contract with every employee.

Please note that if this local act is corrected, then employees are notified about this. It is only necessary to issue an order and familiarize employees under signature. The same procedure is followed when changes are made to .

The document itself is approved by order of the General Director. Employees confirm their familiarization and sign. It is better to issue a sheet with the names and signatures of employees as an annex to the document. By the way, in the employment contracts of employees, indicate a link to this local regulatory act.

If the provision on bonuses (sample 2019) is drawn up after the employment contract is signed with the employee, draw up additional agreement. It is only necessary to indicate that the employer will encourage personnel according to the rules given in the regulation on bonuses.

We offer to download for free the provision on bonuses to employees (sample 2019).

For excellent work results, achievement of certain indicators in labor activity the organization has the right to encourage the employee. As a rule, the promotion is a cash bonus. The organization is not required to draw up a provision on bonuses and material incentives for employees. However, if the company uses a bonus system, then it is advisable to develop this local document in order to justify the costs incurred.

The provision on bonuses, in particular, is developed and approved if the employment contracts with employees provide for the payment of bonuses, but the procedure for receiving and accruing bonuses, the grounds and conditions for payment are not specified in employment contracts. If the organization does not have a provision on bonuses (a provision on staff motivation or another local act regulating the payment of remuneration to employees), the bonus procedure can be fixed, for example, in employment contracts or a collective agreement.

Regulations on bonus payments to employees (sample 2018)

If the employer decided to develop and approve a local regulatory act and fix all the conditions for bonuses to employees in it, it is necessary to develop a draft document.

A unified form of the provision has not been approved, therefore, the employer independently develops a draft of such a provision. The regulation on bonuses to employees (sample) must contain the following information:

• The goals of bonuses at the enterprise;
• Composition of employees to whom the provision applies;
• Types of bonuses (monthly, quarterly, annual, one-time, etc.);
• Indicators for the achievement of which employees will be rewarded or other conditions for receiving a bonus;
• The regulation on motivation or bonuses must necessarily disclose the procedure according to which bonuses are calculated;
• The procedure for paying bonuses;
• Conditions under which an employee may be deprived of the bonus in whole or in part. So, for example, the employer has the right to determine the absence of disciplinary action in the period for which it is paid.

The main part of the document is divided into logical parts: sections, subsections, paragraphs, etc. An example of a provision on bonuses for employees of an enterprise is given below.

If the organization has a representative body of workers (for example, a trade union), the employer must send the draft document to him for consideration. If the company does not have a trade union, then the employer develops and approves the provision on bonuses to employees on their own.

The document must be signed by its originator. This may be, for example, the head of the personnel department, the head of the legal department. The position of the person signing the document is indicated, his signature and decoding of the signature (last name and initials) are directly put. You can see the sample bonus clause below and develop your own document using it as an example.

The final version of the document must be approved and put into effect. For this purpose, the head of the company may issue an order or provide an approval stamp on the document itself. The regulation on bonuses (we give an example at the end of the article) may contain an indication of the approval of the document (“I approve”), the position of the head (for example, “General Director”) and his personal signature, full name, date of approval.

Employees of the company must familiarize themselves with the document under signature. For these purposes, the company can use a magazine to familiarize itself with local normative documents. In addition, the signature of the employee, confirming his familiarization, can be put on a special familiarization sheet, which can later be filed with the document itself. If the employee refuses to confirm the fact of familiarization with the document, it is also advisable to fix this in writing.

The regulation on bonuses cannot contain conditions that worsen the position of the employee compared to labor law. It is worth noting that workers who have not yet passed probation can receive a bonus if their performance indicators correspond to the indicators necessary to receive it. Resigned employees are not deprived of the right to a bonus if the bonus for the period they have worked is accrued after the date of dismissal.

A bonus is a type of incentive payment that is integral part wages along with remuneration for work and compensation payments (part 1 of article 129 of the Labor Code of the Russian Federation). Does the employer have to approve the Regulation on incentive payments?

About employee bonuses

Terms of remuneration (including the amount tariff rate or the employee's salary, additional payments, allowances and incentive payments) in without fail should be reflected in the employment contract with the employee (part 2 of article 57 of the Labor Code of the Russian Federation). However, this does not mean that all employers should provide for the payment of bonuses. Specific terms of remuneration are the result of an agreement between the employer and the employee. And they may include, for example, only the payment of a salary to an employee. If the terms of remuneration also provide for the payment of bonuses to the employee, then only in this case information about this should be included in the employment contract. At the same time, the procedure and conditions for paying the bonus can be specified in detail in the employment contract itself. For example, “the employee is set monthly bonus in the amount of 30% of official salary". Or the payment of the bonus can be made dependent on the presence or absence of disciplinary sanctions, but the size of the bonus is also unambiguously determined.

And it is possible to indicate in the employment contract that the bonus is accrued and paid to the employee on the terms and in the manner prescribed by the local regulatory act. Such a local act will be the Regulation on bonuses. And its approval with such a wording in the employment contract is mandatory.

Please note that a document disclosing the procedure for bonuses to employees may be part of a general local regulatory act. For example, the Regulations on the payment and bonuses for employees. Or it can be an independent document devoted exclusively to the issues of bonuses to employees. An example of the Regulation on bonuses to employees (sample 2018) is given below.

We are developing a Regulation on bonuses for employees

The structure and content of the Regulations on bonuses and material incentives for employees is determined by the employer independently. At the same time, it is in the interests of both the employer and the employee to detail in the Regulations all types of production bonuses paid by the organization, the grounds for their accrual, as well as the amount of bonuses. Indeed, the likelihood of claims from both employees and regulatory authorities will depend on how transparently such aspects are spelled out in the Regulation. Recall, by the way, that bonuses that are not provided for either by an employment or collective agreement with an employee, or by a local regulatory act of the employer, cannot be taken into account in tax expenses (Letter of the Ministry of Finance of September 22, 2010 No. 03-03-06 / 1/606).

It is necessary to acquaint employees with the approved Regulations on bonuses against signature when they are employed (part 3 of article 68 of the Labor Code of the Russian Federation).

An example of the Regulations on bonuses for employees of the enterprise is given below.

Payment of bonuses to employees is made on the basis of the order of the head. How to draw up such an order, we told.

Please note that the Regulations on bonus payments to employees may provide for the payment of bonuses not only for production results, but also, for example, in connection with public holidays or the anniversary of employees. However, it must be borne in mind that holiday bonuses, even those provided for by the local regulatory act of the employer, cannot be taken into account when taxing profits (

"AGREED"
Chairman of the trade union committee
____________ P.P. Bortsov

"APPROVE"
CEO
JSC "Company" JSC "Company"

D.D. Directors

POSITION
about bonuses for employees of the sales department
JSC "Company"

Introduced from ____________ year

1. General Provisions

1.1. This provision is intended to encourage the implementation of the sales plan.
1.2. This provision applies to the Deputy commercial director sales and sales department.
1.3. The premium paid under this bonus provision is included in the cost of production and is taken into account when calculating the average wages for employees. The regional coefficient on the amount of the premium is not charged.
1.4. The amount of the bonus is not adjusted for the actual hours worked by the employee.
1.5. Bonus fund may be reduced CEO or director of economics for failure to comply with the orders of managers, for violations in the execution of documents, disciplinary sanctions.

2. The procedure for the formation of the bonus fund

2.1. The basis for the formation of the bonus fund is the implementation of the sales plan for the reporting month.
2.2. The sales plan is approved monthly by the director of economics before the meeting of the budget committee. At the same time, the director for economics approves the standard for non-monetary payments in the structure of receipts for products. In the event that this standard is actually exceeded in the current month, for the purposes of bonuses, the excess amount increases the sales plan. In addition, the sales plan is increased by the amount of the excess of accrued commission expenses for sales promotion over 1% of the amount of the actual implementation of the sales plan.

2.3. When the monthly sales plan calculated by the above method is fulfilled by at least 100%, a bonus fund in the amount of 100 thousand rubles is formed.
2.4. If the plan is fulfilled by at least 100% for individual sales regions, and the total fulfillment of the sales plan by sales is at least 95%, a bonus fund is formed in the amount of 20% of the monthly payroll of the bureaus that have fulfilled the plan. The bonus is distributed to employees who have fully completed the plan.
2.5. If at least 100% of the plan is fulfilled for individual sales regions, and the total fulfillment of the sales plan by sales is at least 90%, a bonus fund is formed in the amount of 10% of the monthly payroll of the bureaus that fulfilled the plan. The bonus is distributed to employees who have fully met the plan
2.6. The bonus wage fund is reduced by the amount exceeding the planned wage fund, which is set at 280.00 thousand rubles (time wage fund for employees covered by this bonus provision). Also, the bonus fund is reduced by the amount of the overdue accounts receivable over 6 months. The final decision on the collection of the amount of receivables from the employee is made by the director of economics.

3. The procedure for calculating the bonus

3.1. Financial department draws up a report on the actual implementation of the sales plan for the reporting month and submits it to the PEO by the 3rd day of the month following the reporting month.
3.2. The Deputy Commercial Director for Sales, when fulfilling the monthly sales plan by 100%, distributes the amount of the bonus in the amount of 100 thousand rubles. between employees of the sales department according to labor participation. If the sales plan is fulfilled by 95%, then the deputy commercial director for sales distributes 20% of the monthly payroll of the bureau that fulfilled the plan for the employees of this bureau, if the fulfillment for the month was 90%, then 10% is distributed accordingly.
3.3. The distribution of the bonus fund is coordinated by the planning and economic department and approved by the executive director.
3.4. The approved lists of bonus employees are submitted by the commercial director and deputy commercial director for sales to the PEO for bonus accrual before the 4th day of the month following the reporting one.
3.5. In case of violation of the deadline specified in clause 3.4. of this bonus position, the bonus is not accrued in the current month and is transferred to the next month.

Head of the planning and economic department P.P. Planners