Incentive payments

Chapter is devoted to payment and standardization of labor. 20 Labor Code of the Russian Federation.

Based on the norms set out in Part 1 of Art. 129 of the Labor Code of the Russian Federation, in addition to wages, it is allowed to accrue incentive payments to employees, which include:

1. Additional payments and various allowances. This type of incentive can be established for an employee, for example, for the level of qualifications (obtaining an academic degree, with a supporting document, etc.). Significant experience and length of service at a particular enterprise may serve as the basis for the calculation and payment of a bonus. This type of incentive can be determined either as a fixed amount or as a percentage of the salary.
2. Incentive payments. Can be installed once, for example:
   • financial assistance to employees;
   • benefits for those retiring;
   • payment for vouchers when referred to sanatorium-resort treatment, etc.
3. Prizes, which we will discuss in detail below.

Pay attention! All specified types of incentives, the procedure and grounds for their accrual and other information are indicated in the collective agreement, as well as in the local acts of the LLC (Part 2 of Article 135 of the Labor Code of the Russian Federation).

Important! Internal rules should in no way worsen the situation of employees in comparison with the law (Part 4 of Article 8 of the Labor Code of the Russian Federation).

Prize: concept

Under the terms of Part 1 of Art. 129 of the Labor Code of the Russian Federation, the bonus is considered part of the salary. Based on the provisions of Part 1 of Art. 191 of the Labor Code of the Russian Federation, employees who conscientiously perform their assigned duties are subject to bonuses.

Part 2 art. 135 of the Labor Code of the Russian Federation also states that this type of incentive should be regulated by local regulations, for example:

• bonus regulations;
• collective agreement;
• labor regulations.

It is also possible to issue an individual act - an order from the manager regarding bonuses for one or more employees.

Important! Letter No. 14-1/B-911 of the Ministry of Labor of Russia dated September 21, 2016 states that the bonus, as a component of wages, is accrued for a period of more than half a month; accordingly, it is accrued based on the results of the work performed, only after assessing the relevant indicators.

The timing of bonus payments may vary:

• monthly;
• 1 time per quarter;
• 1 time per year;
• bonus for a different period of work.

The specific timing of bonus payment must be indicated in the local regulations of the enterprise, and if a specific date is set, this will not be a violation of Part 6 of Art. 136 Labor Code of the Russian Federation.

The main purpose of bonuses is to stimulate employees to successfully work in the LLC, they also contribute to improving the quality of work and professional growth.

Types of awards

It is customary to distinguish several types of awards:

1. By payment form:
   • monetary;
   • commodity, in the form of a specific gift.
2. By purpose:
   • upon achieving high performance results;
   • performing a specific task.
3. According to the assessment of labor activity indicators:
   • individual;
   • collective.
4. By calculation method:
   • absolute, i.e. set size;
   • relative, in the calculation of which certain percentages and premiums are taken into account.
5. By frequency:
   • systematic bonuses paid regularly;
   • one-time bonuses.
6. According to established indicators, such as:
   • for length of service;
   • for a holiday or anniversary;
   • at the end of the next working year for an employee at the enterprise.

We draw up bonus regulations

Pay attention! There is no separate chapter in the Labor Code of the Russian Federation dedicated to the bonus, the procedure for its accrual and payment. Art. 191 of the Labor Code of the Russian Federation contains only the concept of a bonus (this is an incentive to an employee for the conscientious performance of his work duties). Accordingly, it follows that the procedure for calculating this type of incentive is at the discretion of the employer. This is confirmed by letter of the Ministry of Labor of Russia dated September 21, 2016 No. 14-1/B-911.

The employer is allowed to fix the bonus procedure in the following ways:

1. Specify the specified conditions in the employment agreement with the employee.
2. Include rules on bonuses in the salary regulations.
3. Introduce bonus regulations.

When drawing up and introducing such a provision, it is necessary to take into account the following points:

• The bonus must be provided not only by the regulations, but also by the employment contract, since payments not specified in the employment contract, according to Art. 270 of the Tax Code of the Russian Federation cannot be taken into account as expenses for the purpose of calculating income tax (relevant for LLCs on the general taxation system).
• An indication of periodic payment of bonuses without criteria for accruing the latter actually means the employer’s obligation to accrue an incentive payment regardless of the quality of employees’ work (determination of the Leningrad Regional Court dated October 14, 2010 No. 33-5015/2010).
• It is permissible to make the payment of the bonus dependent on the financial condition of the enterprise, otherwise the specified right turns into an obligation. The courts have confirmed the fact that the financial insolvency of an enterprise is not accepted as an excuse for non-payment of bonuses (resolution of the Federal Antimonopoly Service of the Moscow District dated February 20, 2012 in case No. A40-132269/10-88-506B).

Sample bonus clause

As it turned out above, the provision on bonuses is a local regulatory act; accordingly, its text is developed and approved by the management of the LLC.

The sample statement should include the following information:

1. General provisions:
   • its name as a document;
   • an indication that the document is a local regulatory act developed in accordance with the norms of the current labor legislation;
   • an indication of the name of the enterprise (if the specified provision is being developed for a particular department: sales, sales, etc., then a link to it);
   • list of employees covered by the specified document (if necessary);
   • the purpose of introducing the document;
   • reference to the right, and not the obligation, of the employer to calculate bonuses;
   • source of funding for bonus payments.
2. Bonus indicators:
   • a list of grounds for which a premium is subject to accrual;
   • main indicators;
   • the amount of the established premium;
   • procedure for accrual and calculation;
   • a list of grounds on which an employee may be deprived of payment.
3. Award submission:
   • payment procedure and terms;
   • procedure for approving lists of employees for bonuses;
   • procedure for issuing an order for promotion.
4. Final provisions:
   • procedure for document approval;
   • procedure for making changes;
   • duration of the provision.

Rules on bonuses in the regulations on remuneration of LLC

Pay attention! The regulation on remuneration is also a local legal act. Its main task is to systematize and describe the mechanism for issuing and calculating wages, as well as bonuses and other additional and incentive payments.

The wage regulations may consist of the following sections:

1. General information regarding:
   • the name of the enterprise in which it is accepted;
   • the procedure for paying wages;
   • making vacation pay;
   • making deductions from wages;
   • the procedure for paying wages, including in the event of the death of an employee or failure to perform official duties.
2. Information regarding official salary:
   • its size and order of determination;
   • the procedure and grounds for changing the salary rate;
   • procedure for registering changes in monthly rates.
3. Additional payments (bonuses):
   • list of existing additional payments at the enterprise;
   • grounds for calculating incentive payments;
   • payment procedure on weekends and holidays, at night.

There are no clear recommendations establishing the need to combine the provisions on remuneration with the provisions on bonuses in one document. Each employer acts at its own discretion when resolving this issue.

Introduction of regulations on wages and bonuses at the enterprise

Important! The moment of entry into force of the provision on bonuses or provisions on remuneration can be specified in the text of the document itself. Moreover, if the validity period is not limited by any date, then it will be considered unlimited.

These local regulations are approved by the head of the enterprise, but taking into account the opinion of the representative body of workers (Part 4, Article 8, Article 372 of the Labor Code of the Russian Federation). This requirement must be met regardless of the size of the trade union organization (ruling of the Leningrad Regional Court dated August 21, 2013 No. 33-3211/2013).

Moreover, according to the conditions of Part 2 of Art. 74 of the Labor Code of the Russian Federation, when introducing these acts into force, the employer is obliged to notify its employees about this, since wages are an essential condition of the employment contract (Part 2 of Article 57 of the Labor Code of the Russian Federation). Moreover, part 2 of Art. 74 of the Labor Code of the Russian Federation does not oblige the administration to create separate notifications for each employee; all that is required is the employee’s signature on the order and familiarization with the regulations.

Features of bonuses for LLC directors

The peculiarities of director bonuses are caused by the uniqueness of his legal status in the LLC. If in relation to other employees he is the employer, then in relation to him the employer is the LLC itself in the person of its founders.

Conclusion! Therefore, it is not allowed to issue a bonus by order of the director (Part 2 of Article 135, Article 191 of the Labor Code of the Russian Federation).

The grounds for bonus payments to directors are also set out in the employment contract or local act of the organization.

The decision to pay a bonus to the director is made by the LLC participants and is confirmed by:

• minutes of the general meeting of company participants;
• decision of the sole participant of the LLC.

If the director illegally paid himself a bonus, then the participants can:

• demand from him compensation for the damage caused (Article 277 of the Labor Code of the Russian Federation);
• initiate the dismissal of the director (clauses 9-10 of Article 81 of the Labor Code of the Russian Federation).

Important! Payment of a bonus based on the director's order may lead to the tax office challenging the reduction of taxable profit by the amount of the bonus.

Pay attention! If the director is the only participant in the company, then he makes the decision on bonuses independently.

The regulation on wages at an enterprise is an act that contains general information about the procedure for calculating wages and the mechanism for their payment. In addition, this document may include the procedure for calculating various incentive payments, such as bonuses. If necessary, it is possible to draw up an independent bonus regulation. Both of these documents are approved by the head of the enterprise.

Today, employees of HR departments of many companies are increasingly relying on such a technique as bonuses. This can significantly increase the attractiveness of the enterprise for job seekers and employees, and therefore makes it competitive. Another huge advantage of bonuses is that interested employees work more willingly.

The essence of the bonus system

According to the definition given by the Labor Code, bonuses are the accrual and payment of additional financial resources to employees of an enterprise in addition to wages. This scheme is available to absolutely all organizations, regardless of their form of ownership and type of activity.

The bonus system at budgetary enterprises is determined directly by their management. In this case, both the type of material incentive and its amount can be assigned by the head of the organization himself. The main condition: the total amount of payments to employees (salaries plus bonuses) must fit within the allocated allocations.

For non-budgetary companies, the situation is a little simpler. Since they are not entitled to funding, they do not have to report on how much money was spent on salaries. For this reason, such enterprises have relative freedom of action. At the state level, a minimum wage threshold has been determined, and on its basis, the company’s management sets salaries, bonuses, allowances and additional payments.

Types of bonuses: features of regular payments

There are two types of bonus payments most commonly used. The first of them is remuneration, which is provided for by the company’s accepted wages. Bonuses in this case are systematic, that is, bonuses are paid regularly (once a year, quarter, half-year, month, week). Not all employees are awarded, but a certain circle, for example, economists, sales employees or employees of several departments. To calculate the bonus amount, the company’s specific labor indicators and bonus conditions are taken into account.

In addition, there is a fixed amount of payments: one official salary, half of it or a percentage of the salary amount.

All the nuances that accompany the process of accrual and payment of financial remuneration of the first type are contained in the provision on bonuses for employees. This document is approved by the administration and, if necessary, agreed with the trade union. The provision imposes on the organization the obligation to give employees a bonus in a specific amount if they fulfill the agreed conditions.

More information about type 1 awards

Upon closer examination, financial rewards of the described type are divided into two groups:

• A reward for achieving company goals. Such bonuses are the main incentive for staff, which encourages them to complete tasks.
• Encouraging initiative is a reward for improving equipment, accounting systems or other aspects of the organization's activities.

The work of deputy managers is that they supervise the units entrusted to them (branches, departments, laboratories). At the end of the bonus period, they must make proposals regarding the amount of incentives for the heads of these structural units. At the same time, deputy directors listen to the opinions of their subordinates (department heads) about what kind of bonus should be given to specific employees. Most companies choose to submit proposals in written form.

Completion of the submission procedure

At the next stage, all proposals made must be agreed upon. Finally, they are approved by the director of the enterprise, and this becomes the basis for the corresponding order.

The administrations of some companies also prefer to coordinate their actions related to financial incentives for employees with representatives of the workforce or trade union.

When all conditions are met, the manager can issue an order for the organization, which will present the grounds for issuing bonuses and their amounts for each employee. Regardless of whether the company has adopted a bonus position, the order is still issued.

Some nuances

If bonuses are given to employees of a large company, then the order does not indicate a list of all names. They are part of a separate document prepared by the HR department. This list is considered an appendix to the order.

All financial remuneration must be reflected in the personal account of each employee, and also appear in his pay slip. This is necessary so that the average salary can be derived with maximum accuracy.

Anatoly Novak

Anatoly Novak

REGULATIONS ON BONUSES TO EMPLOYEES

1. General Provisions.

1.1. This Regulation on bonuses for employees of OJSC Kuvalda (hereinafter referred to as the “Regulations”) was developed in accordance with the Labor and Tax Codes of the Russian Federation, other legislation of the Russian Federation and establishes the procedure and conditions for material incentives for employees of OJSC Kuvalda.

1.2. This Regulation applies to employees holding positions in accordance with the staffing table, working both at their main place of work and part-time employees.

1.3. In these Regulations, bonuses should be understood as payment to employees of amounts of money in excess of the amount of wages, which includes, in the sense given by these Regulations, the official salary and permanent allowances to it, established by the administration of the enterprise.

1.4. The bonus is aimed at strengthening the material interest and increasing the responsibility of employees of OJSC Kuvalda (hereinafter referred to as the Enterprise) in improving the performance of the enterprise.

1.5. Bonuses are awarded on the basis of an individual assessment by the administration of the enterprise of the work of each employee and his personal contribution to ensuring that the enterprise fulfills its statutory tasks and contractual obligations, achieves a stable financial position and increases profits from financial and economic activities.

1.6. There are bonuses for employees based on the results of their work right, A not the responsibility of the administration and depends, in particular, on the quantity and quality of workers’ labor, the financial condition of the enterprise and other factors that may influence the very fact and size of bonuses.

2. Types of bonuses and sources of payment of bonuses.

2.1. These Regulations provide for current and one-time bonuses.

2.2. The current bonus is paid based on the results of work for the month if the employee achieves high production indicators while at the same time flawlessly fulfilling the job duties assigned to him by the employment contract, job description and collective agreement, as well as orders of the immediate supervisor. At the same time, high production indicators in this Regulation mean:

2.2.1. For employees of commercial departments: growth in wholesale and retail sales and related income, reduction in costs of sales and services, compliance with contractual discipline, reduction in accounts receivable while simultaneously controlling accounts payable; preventing damage to products as a result of their storage, strict compliance with the rules for accepting products in terms of quantity and quality, etc.

2.2.2. For employees of the Rental Bureau: leasing temporarily vacant premises of the enterprise, monitoring timely payments by tenants, providing tenants with the necessary services, monitoring the uninterrupted provision of utilities and other services, etc.

2.2.3. For employees of service departments: conscientious and high-quality performance of their duties, ensuring the effective operation of commercial departments and the Rental Bureau.

2.2.4. For employees of the Financial Directorate: ensuring cash and financial discipline, early determination of monthly results of financial and economic activities in order to manage sales expenses, timely submission of all types of reports and tax returns, maintenance and maintenance of the local network and the enterprise website, connections to the network. Internet.

2.2.5. For workshop workers: uninterrupted supply of departments with all types of energy (heat, electricity), water supply, ensuring conditions for the safety of inventory and containers, preventing vehicle downtime, ensuring reliable operation of equipment and mechanisms, etc.

2.3. The current bonus payment also takes into account the employee’s performance of work duties for a sick employee or for a vacant position (internal).

2.4. The emergence of the right to a current bonus.

2.4.1. Employees of the commercial departments of the enterprise receive the right to a current bonus if they fulfill the income target while simultaneously receiving profit from the departments.

2.4.2. Employees of the service departments of the enterprise are entitled to current bonuses in the event that commercial departments and the enterprise as a whole make a profit.

2.4.3. Shop workers are entitled to current bonuses if the enterprise as a whole makes a profit.

2.4.4. Current bonuses, by decision of the administration, can also be carried out based on the results of those months in which the commercial departments (the enterprise as a whole) suffered a loss for objective reasons (seasonal decline in consumer demand, etc.) - subject to the receipt of profit on an accrual basis from the beginning of the year, including the month for which the bonus is paid.

2.5. One-time (one-time) bonus Maybe carried out in relation to employees of the enterprise:

2.5.1. Based on the results of the successful operation of the enterprise for the year.

2.5.2. For performing additional work.

2.5.3. For the high-quality and prompt execution of particularly important tasks, especially urgent work, and one-time management assignments.

2.5.4. For the development and implementation of measures aimed at saving materials, energy, as well as improving working conditions, safety and fire safety.

2.5.5. In connection with anniversary dates (50, 55 years and then every 5 years).

For the 50th anniversary, a cash bonus is paid, the amount of which is determined based on the length of continuous work at OJSC Kuvalda:

For work experience of up to 5 years, no bonus is paid;

With work experience from 5 to 10 years - 25% of the official salary;

With work experience from 10 to 15 years - 50% of the official salary;

With work experience of more than 15 years - 75% of the official salary.

2.5.6. For many years of work at the enterprise in connection with retirement.

The amount of the bonus is determined by the administration taking into account personal labor contribution.

2.6. The bonuses provided for in clauses 2.2., 2.5.1.-2.5.4. are included by the enterprise in the calculation of average earnings; the bonuses provided for in clauses 2.5.5 and 2.5.6 are paid from the enterprise’s profit remaining after taxation and are not included in the calculation of average earnings.

3. Premium amounts.

3.1. Bonuses are paid to employees of the enterprise if there are available funds that can be spent on material incentives without prejudice to the core activities of the enterprise.

3.2. The amount of current bonuses for employees of an enterprise can be set at up to 100% of the monthly tariff rate or official salary (without taking into account the permanent bonuses to the official salary/monthly tariff rate established by the administration) upon the proposal of the head of a structural unit in accordance with the staffing table.

3.3. The amount of one-time bonuses (one-time remuneration) is determined for each employee by the General Director (Deputy General Director) in a fixed amount or as a percentage of wages on the proposal of the head of a structural unit and is not limited.

3.4. The total amount of material incentives for employees is not limited to the maximum amount and depends only on the financial situation of the enterprise.

4. The procedure for approval, accrual and payment of bonuses.

4.1. Bonuses are paid to employees of the enterprise on the basis of the order (orders) of the General Director (Deputy General Director) of the enterprise, establishing the amount of the bonus for each employee upon the proposal of the head of the relevant department. The amount of current premiums is determined annually. If orders establishing the amount of bonuses for the current year are not adopted, the amount of bonuses is calculated in accordance with the order(s) for the previous year.

4.2. Current (monthly) bonuses are awarded to employees based on the performance of the unit as a whole, in accordance with the personal contribution of each employee.

4.3. For employees who have worked an incomplete number of working days in a month due to conscription (military training) in the Armed Forces of the Russian Federation, admission to an educational institution, retirement, dismissal due to staff reduction and other valid reasons, current bonuses are paid in proportion to the time worked (for except in cases where the employee was on annual paid leave).

4.4. For newly hired employees, the current bonus is awarded at the discretion of the General Director (Deputy General Director) of the enterprise upon the recommendation of the head of the department.

4.5. In case of unsatisfactory work of individual employees, untimely and improper performance of their official duties, violations of labor legislation, labor protection and safety requirements, failure to comply with orders, instructions and instructions from direct management or administration, or commission of other violations, the head of the structural unit submits to the General Director ( or Deputy General Director) a memo with proposals for partial or complete non-accrual of the current bonus to the employee.

4.6. Full or partial non-accrual of the current bonus is carried out on the basis of an order (instruction) of the General Director (Deputy General Director) of the enterprise with the obligatory indication of the reasons.

4.7. Payment of the current bonus can be made on the day of payment of salaries for the past month.

4.8. One-time (one-time) bonus provided for in clause 2.5.1.-2.5.4. of these Regulations, is carried out upon completion of work, task or assignment, implementation of measures, as well as the occurrence of the event provided for in subclauses 2.5.5-2.5.6.

4.9. The basis for issuing an order on a one-time bonus payment to employees in the cases provided for in clause 2.5. of this Regulation is a motivated memorandum from the head of the unit.

5. The procedure for approval, accrual and payment of bonuses.

5.1. Control over the implementation of these Regulations is assigned to the Chief Accountant of the enterprise.

5.2. The text of these Regulations must be brought to the attention of employees of the enterprise.

Regulations on bonuses- this is a local regulatory act on the rules for assigning bonuses at a specific enterprise.

Such a document will allow you to avoid claims from tax authorities regarding the inclusion of bonuses in labor costs when calculating income tax.

The bonus clause may be:

section (appendix) of the collective agreement;

section of the regulations on remuneration;

an independent regulatory act.

What should be indicated in the bonus clause

The bonus regulations for each bonus payment must indicate:

bonus conditions;

circle of employees receiving bonuses;

bonus indicators;

the procedure for calculating the premium;

amounts of bonus payments;

frequency of bonuses;

sources of bonuses;

a list of production omissions for which a bonus is not awarded;

a list of payments for which bonuses are accrued and for which they are not.

Structure of bonus regulations

The form of the bonus regulation is not legally approved.

Typically, the document consists of several sections:

general provisions;

types of bonuses and reasons for bonuses;

procedure for determining the amount of bonuses;

the procedure for calculating and paying bonuses;

types of violations for which premiums may be reduced;

final provisions.

General provisions

The section “General provisions on bonuses” indicates the characteristics of the document and the purposes of its adoption.

As an example of a bonus goal, the following can be suggested:

employee motivation;

increase in labor productivity;

increasing the efficiency of the organization.

For example, bonuses are awarded either only to full-time employees, or to both full-time and part-time employees.

This will confirm the validity of the costs of paying bonuses to employees.

Types of bonuses and reasons for bonuses

This section defines the types of bonuses and, accordingly, bonus indicators.

Premiums are usually divided into current and one-time.

Current bonuses are calculated periodically based on the results of each month, quarter or year.

One-time bonuses can be timed to coincide with an event or are awarded for specific merits.

The text in the bonus regulations should be structured so that it is clear why the bonus is awarded.

Therefore, specific bonus indicators must be clearly listed and differentiated by employee categories and departments.

Thus, for production workers it is advisable to introduce bonuses for fulfilling the production plan or increasing labor productivity.

Bonuses will be paid if the employee fulfills the target set for him or increases his productivity by a certain percentage.

For administrative employees, bonuses are provided for achieving a certain level of profit for the organization.

Bonus indicators for accounting employees are:

timely submission of tax and accounting reports;

absence of errors in accounting and calculation of taxes and fees based on the results of tax and audit audits.

Purchasing employees can be rewarded for delivering purchased goods, raw materials or materials on time and avoiding disruptions in production and trading processes.

Employees who interact directly with customers are rewarded for quality service and the absence of complaints.

This section of the bonus regulations may also indicate bonuses for holidays and other remunerations paid from the net profit of the enterprise.

The procedure for calculating and paying bonuses

The procedure for assigning bonuses is necessary to streamline the document flow when calculating rewards.

The regulations on bonuses should stipulate which documents, within what period, must be submitted to the head of the organization in order to assign bonuses, and also appoint those responsible for drawing up these documents.

In practice, it is advisable to make the heads of departments and divisions whose employees are subject to bonuses responsible.

The regulation should also indicate the period within which the manager must make his decision on awarding the bonus. Based on the documents received with the visa, the director will calculate bonuses, prepare orders for the calculation of remunerations and make the necessary accruals.

You can specify a fixed premium amount in the provision. For example, this option is suitable for a bonus for completing an urgent task or for maintaining labor discipline.

For current bonuses for labor performance, as a rule, a calculation procedure is established.

In particular, the percentage and base for calculation.

In addition, the bonus percentage may differ depending on the established indicators.

For example, the following formulations are used. “For fulfilling the sales plan, a bonus is awarded in the amount of 50% of the employee’s official salary.

In addition, if the sales plan is exceeded by 10 - 20%, an additional bonus is established equal to 20% of the salary.

If the sales plan is exceeded by more than 20%, the additional bonus will be 30% of the official salary."

In some cases, they indicate not a specific percentage, but a range. Then the bonus percentage for each employee will be set by the decision of the immediate head of the department.

One-time bonuses can be set either in a fixed amount or as a percentage of salary or other payments. For example, for length of service, the bonus amount is determined in the amount of three official salaries.

In addition to the size of bonuses, increasing coefficients can be introduced into the bonus regulations.

For example, employees who have been working for the company for more than five years are given bonuses based on an increasing factor of 1.5.

If the work experience reaches ten years, the increasing factor increases to 2.

Types of violations for which premiums may be reduced

This section indicates the conditions for bonuses and a list of production omissions for which the bonus is not awarded or is reduced. This:

disciplinary measures such as transfer to a lower-paid job, reprimand, or;

violations of internal labor regulations, safety regulations and fire protection, gross violation of labor protection requirements;

omissions related to the employee’s duties provided for in the job description, failure to perform or improper performance by the employee of his duties;

failure to comply with orders and instructions from management and other organizational and administrative documents of the enterprise;

loss, damage and damage to the property of the enterprise or other damage caused by the guilty actions of the employee;

Regulations on bonuses: details for an accountant

• Payment of bonuses: questions from practice

  Into the wage system. The regulation on bonuses for employees of the organization, which was... consumption in the manner prescribed by the regulations on bonuses for employees of the enterprise for the year... provided for by a local regulatory act - the regulation on bonuses for employees based on the results of work... the decisions of the arbitrators took into account the following. The regulations on bonus payments to employees, which is an appendix to... are determined by the provisions on bonus payments or other similar regulations. Note: In the bonus regulations...

• Payment of bonuses: when is it obligatory and when is it not?

  Agreement, local regulatory act. The regulation on bonuses may provide that payment... a local regulatory act (for example, in the regulation on bonuses) or a collective agreement corresponding to the condition... act (regulations on remuneration, regulations on bonuses, etc.). When studying... compensation for moral damage. Cancellation of the bonus provision. Does the employer have the right to cancel the payment...

• Payment of bonus after dismissal

  ... (for example, regulations on remuneration, regulations on bonuses). As a rule, bonuses based on the results..., an institution can prescribe the following features in its bonus regulations: the bonus is not... solely on the conditions defined in the bonus regulations. In such circumstances there are no legal...

To increase the efficiency of entrepreneurship, it is important to properly regulate the remuneration of workers. Employee salaries are formed from wages themselves and bonus payments. One type of incentive payment is a bonus. In order for this tool to work, it is necessary to establish the order of the bonus mechanism. Creating a bonus provision will help with this.

Often, a lot of questions arise related to the insufficient number of existing rules on bonuses. The most popular among them are: analysis of the situation - is there a real need to create a provision on bonuses, if there is one, then how to draw it up correctly, what is its content, and others. In this article we will try to get answers to these and many other questions.

Is it necessary to have a bonus clause?

According to the law of the Russian Federation, the remuneration model, which also includes bonuses, is created by agreements, collective agreements, internal regulations in accordance with the Labor Code of the Russian Federation, as well as other regulations in accordance with the legislation of the Russian Federation. The development of regulations on bonuses is not mandatory according to the Labor Code of the Russian Federation.

Despite this, many organizations continue to use this bonus system, since it can help reduce costs and wages. With the help of bonuses, you can increase employee motivation, focused on high results and performance.

To improve the efficiency of employee management, it is necessary that the principles of bonuses be drawn up in accordance with legal norms. The more logical the principles and conditions of bonuses are drawn up, the easier it will be for the manager to justify the assignment of bonus payments to each employee. In addition, this will reduce the number of disputes over bonuses or penalties, as well as dismissals.

Moreover, these norms will serve as a support for you in disputes with the tax inspectorate regarding the fact that the costs of bonuses were charged to the company’s expense accounts.

Often, the tax service is skeptical about allocating to the expense item any additional costs provided to employees that are not provided for by the tax or labor codes of the Russian Federation.

Also, the introduction of a bonus system at an enterprise will make it possible not to indicate in each employment contract the procedure for calculating bonuses.

In order to gain effectiveness from the introduction of a provision on the payment of bonuses, it is necessary to coordinate this provision with the current laws prescribed in the codes: labor, tax and code of administrative violations. The creation of a regulatory document in accordance with all legal requirements will help with this.

How to draw up a bonus clause.

This provision should not be a mere formality; it is important that it serves as a tool to help the enterprise, firstly, organize accounting for the calculation and payment of all bonuses, and secondly, maintain reporting on this expense item.

The regulations on bonuses must be consistent with all the features of the enterprise: technological, organizational and technological.

Each organization must draw up the form of its regulations independently, since the law does not provide for one uniform form.

This position can be formulated as follows:

• As part of the wage regulations;
• As part of a collective agreement;
• A separate regulatory act.

The choice will depend on the tasks assigned to the enterprise.

If this provision is part of a collective agreement, then it will include the same components as the agreement itself. Therefore, you will need to take into account the opinion of the body developing the collective agreement.

This option is not the most logical from the point of view of simplicity. It is much more convenient to delegate the drafting of bonus regulations to the labor department or a labor specialist, who can record in writing your ideas regarding the formation of this regulation.

On the other hand, the provision on bonuses included in the collective agreement is of greater significance for the tax authorities than simply an order approved by the manager. Therefore, in some cases it is better to include a provision in the collective agreement and include bonuses as labor costs.

At many enterprises, regulations on bonuses are drawn up locally, and at particularly large enterprises, regulations are created for each specific department or group of departments with similar indicators.

If an enterprise pays bonuses in several areas, for example, for various departments: sales, administrative, management bonuses, innovation bonuses, and so on, then the most correct would be to differentiate the provisions on bonuses by type and by department.

It is better to display the types of bonuses in a separate position as they will have different characteristics. If you have provisions for bonuses for different characteristics, this will make it easier to familiarize yourself with it across different departments in the enterprise. Additionally, differentiating the provisions will make it easier for you to work with the IRS to justify your labor costs.

Any provision on bonuses has a set validity period; if the provision is written as part of a collective agreement, then its validity period will end with the end of the agreement.

The best option for a small company would be to create internal regulations on bonuses, which would consider the following points:

• Types of premiums introduced;
• Merits for which bonuses will be awarded;
• Amount of premiums;
• Frequency of bonuses issued;
• Cases in which collection will be made and its amounts.

This provision must be introduced using an order, then employees should be informed about this provision, and their consent to work under such conditions should be indicated.

According to Article 74 of the Labor Code of the Russian Federation, the presence of such a provision is the introduction of additions to the mandatory terms of the labor contract, since only wages are its mandatory condition. There is no need to provide individual notifications about salary changes to each employee. It will be sufficient to familiarize employees with the order and collect signatures of consent. Such an order must certainly indicate the reasons for changing the payment scheme.

The bonus regulations, in addition to its approval by the enterprise, must indicate the grounds and procedure for paying bonuses. The amount of bonuses to employees is indicated in the order on a monthly basis. And labor contracts must contain a reference to the drafted provision.

Letter dated May 22, 2007 N 03-03-06/1/288 of the Ministry of Finance establishes that when paying bonuses in accordance with the regulations on bonuses to employees, as well as employment contracts, it is not necessary to create orders using standard forms T-11 and T-11a.

What should a bonus clause contain?

There are no specific requirements regulated by law, but in practice, it is desirable to include the following components:

• Conditions for calculating bonuses;
• Data based on which bonuses will be calculated;
• Amounts of bonuses awarded;
• Employees who will receive bonuses;
• Bonus calculation system;
• Sources from which bonuses will be calculated;
• Bonus accrual periods;
• List of criteria for which bonuses will be awarded;
• List of payments according to which the bonus is issued and vice versa.

The structure of the bonus provision may be as follows:

1. Basic provisions. Represents a designation of the status of a document and its purpose.
2. Types and structure of bonuses. This section should indicate for what merits the bonus is awarded.
3. Scheme for calculating bonuses, as well as agreeing on their value.
4. Scheme of appointment and issuance of bonuses.
5. Conclusion.

This document is best prepared in accordance with Article 255 of the Tax Code of the Russian Federation. In this case, the accrual of bonuses for labor merits, bonuses to rates and salaries for professionalism and achievements, as well as other indicators will be included in the item of labor costs.

This expense item includes only bonuses agreed with the norms of Russian legislation, as well as labor (collective) agreements. Therefore, in order for income tax expenses to be legally justified, it is worth referring to the provision on bonuses in employment contracts for all employees. This position is also supported in the letter of the Ministry of Finance of the Russian Federation dated August 22, 2006 N 03-03-05/17.

To designate types of bonuses, it is worth adhering to a clear division of employees into categories and subdepartments.

Do not forget that for employees, bonuses are a kind of motivational core and are given not for ordinary duties, but for achievements, for example, effective labor indicators, good organization of work activities, and the like.

The section covering the bonus calculation scheme should contain the conditions for payment of bonuses, a simple example of bonus payments, established for each specific case.

Each type of bonus corresponds to a specific group of employees. It is worth paying attention, when calculating bonuses annually, to newcomers or those who quit and establish the calculation procedure for them individually.

It is also worth indicating the signs according to which the bonus will not be assigned or will be reduced. For example:

• Delay in delivery of work in accordance with management orders or an employment contract;
• Violation of labor discipline and internal rules;
• Inconsistency of the work performed in accordance with the instructions and job responsibilities prescribed in the employment contract.
• Complaints and claims from the employee’s clients;
• Failure to comply with orders and instructions from management;
• Irresponsible attitude towards the property and material assets of the enterprise;
• Violations under labor laws, which entail penalties or dismissal.

The amount of bonus payments is either fixed at a specific amount or is a percentage of certain indicators. Sometimes it is worth specifying in the contract the minimum and maximum amounts of bonuses, since sometimes difficulties arise with determining bonus payments. Based on certain minimum and maximum limits, the administration will be able to determine the amount of payments to a specific employee according to the work performed.

The size of the premiums may depend on the indicators obtained by quantitative calculation in cases where this is possible. In addition, you can add criteria for calculating the amount of the bonus. For example, work experience, performing very complex tasks, and so on.

Methods for calculating bonuses are indicated in the section on the procedure for assigning bonus payments.

The fund allocated for bonuses is issued either to all employees at once or on an individual basis.

If bonus payments depend on interest related to any indicators, it is worthwhile to determine these indicators separately and separately register fixed payments.

If the payment of bonuses is accrued from special purpose funds or special purpose sources, then such sources must be indicated since such payments do not relate to expenses on which income tax is calculated.

In the same section of the regulation it is worth indicating the schemes by which decisions are made on the payment or non-payment of bonuses. That is, indicate the person responsible for decisions on paying bonuses to employees, determine the amount of the final amount for bonus payments and ways to communicate these decisions to the accounting department.

Basically, the decision to award bonuses is made by the highest body of the organization, for example, the general director, division director, president and others. This is conveyed to the top with the help of official documents by the administration of the divisions.

In addition, each type of bonus payment has its own frequency, which should also be indicated. These could be bonuses every month, quarter, year, and so on. The timing of decisions on bonus payments should also be specified.

The effective date for the provision on bonuses for employees is determined in the final part or in an order from the management of the enterprise.

The period of validity of the internal act of the enterprise will be unlimited if there is no mention of this in the regulations. The provision for the issuance of bonuses is valid either until it is canceled or until a new provision is adopted.

In addition, the validity period of the provision can be specified in the provision itself; if the provision is included in a collective agreement, then its validity ends with it upon expiration of the agreement.

What should you consider when choosing bonus indicators?

Of course, the amount of the bonus depends on labor efficiency. Moreover, the size of bonus payments depends on the specifics of the business and its divisions on a territorial and functional basis. For employees of different departments there should be different principles of bonus accrual.

For example, the main indicator for sales managers is the increase in the number of sales. For administration and accountants, such indicators should be comprehensive for a more complete picture of determining their contribution to the financial development of the enterprise and increasing labor efficiency.

Housekeeping workers receive bonuses for the following merits:

1. Development and practical application of measures that help minimize the materials used;

2. Responsible and quick execution of important tasks, urgent tasks and instructions from superiors;

3. Carrying out additional work;

4. Improving working conditions, safety precautions, as well as improving fire safety;

5. Significant contribution to the implementation of enterprise projects, as well as active participation in them.

Administration employees receive bonuses for:

1. Carrying out organizational aspects in concluding contracts and receiving grants;

2. Performing large volumes of work;

3. Attracting additional financing for the enterprise;

4. Your contribution to the execution of research work;

5. Organizing the implementation of events and projects, and direct patronage over them.

Methods for increasing employee motivation are described in Article 191 of the Labor Code of the Russian Federation, which consists of rewarding employees who work efficiently and conscientiously. This could be a bonus, gratitude, a valuable gift, a certificate, the title of “Honorary Worker” and so on. However, the types of bonuses are not established by law; the law only gives the employer the right to carry out such activities.

The employer himself can regulate how to award bonuses to the employee. There is no clarifying list regulating what payments and bonuses to pay. The bonus regulations, as well as the collective agreement, establish the types of bonuses.

Motivation in the form of material payments is expressed in the following way:

• One-time bonuses;
• Allowances for high efficiency of work, as well as for the complexity and stress caused by such work;
• Bonus payments for performing large-scale work.

Is it possible to cancel or reduce the amount of the bonus provided in accordance with the bonus regulations?

Bonus payments are included in wages; therefore, bonuses paid are part of the labor relationship between the employer and subordinates.

On the one hand, employees fulfill the obligations specified in the bonus regulations (for example, during the entire year not a single mistake was made at production, as a result of which bonuses were not paid), on the second hand, the employer undertakes to fulfill its obligations, that is, to pay bonuses for the year. It turns out that the employer does not have the right to cancel the payment of bonus accruals, since these payments are provided for by the bonus regulations and it is impossible for one party to cancel them.

The employer is obliged to pay a bonus to employees, even if he currently has the financial ability to do so. He can do this with a delay, but in this case he will be obliged to pay the employee a penalty in the form of monetary compensation for the delay. Moreover, compensation must be paid in any case of delay, no matter whose fault it occurred.

It is possible to cancel the upcoming bonus only by changing the terms of the employment contract. Such an agreement always stipulates the payment mechanisms or provides a link to an internal regulatory document in which all these points are described. An employment contract can be changed in accordance with Article 74 of the Labor Code only at the initiative of the employer.

Changes in clauses in the employment contract, including those regarding remuneration, are necessarily due to changes in organizational working conditions, therefore, if the employer decides to cancel the payment of bonuses, he will have to justify this. This could be, for example, a deterioration in production rates, a decrease in sales volumes, and the like.

It is worth noting that with proposed changes to the employment contract, as well as the prerequisites that necessitate these changes, the employer must notify the employee in writing at least two months in advance.

If the bonus regulation specifies the percentage of the bonus, and not a fixed amount, then the employer will not be able to reduce the amount of the bonus at his own request. This is only permissible if the employee made a production error, which entails a reduction in the bonus amount.

According to the law, it is impossible to deprive an employee of a bonus in whole or in part. Therefore, in order to avoid conflicts, the employer must write down clauses in the employment contract providing for a reduction in the bonus or its complete deprivation, while the reduction in the amount of the bonus is made in the period in which errors were made on the part of the employee.