What are the awards? What can be rewarded for employees: what should be the wording of the reason for bonuses. About the methods and types of rewards by department.

Also, it should immediately be noted such a clarification of the legislation (Article 193 of the Labor Code of the Russian Federation) that it is impossible to deprive an employee of a bonus (debark) due to any disciplinary violation (lateness, absenteeism, absence from work during working hours, etc.). For this, other types of disciplinary punishments are provided.

There are different types of incentive payments.

• Firstly, they can be individual - to an individual employee for a job well done. They can be group - for a department or a group of employees engaged in one job. And also, bonuses are common - for all employees without exception - based on the results of a certain period.
• Secondly, bonus payments can be one-time (for a specific type of work);
• And, thirdly, they can be regular and permanent. By the way, many people confuse the last two types. They are similar - both of them are monthly, quarterly, for half a year, annual. But, the difference is that regular payments are paid by a separate order of the management, that is, in some cases, their payment may be skipped or canceled. And permanent bonuses are automatically included in the remuneration system.

In addition to the above articles, it should be noted that the Labor Code does not describe the procedure for what and how bonuses are accrued and paid to employees. This is directly stated in Article 135 of the Labor Code of the Russian Federation, where the right to decide is transferred to employers. But!

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

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

Principles for the development of internal documentation on bonuses

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

• the criteria for bonuses to employees should be known to everyone and each of them could independently calculate their bonuses;
• the decision on bonuses should not be made by the immediate supervisor of the employee alone - this will eliminate the subjective factor in this matter;
• it is also necessary to clearly and transparently stipulate all the grounds for non-payment of the bonus, and each employee must know for what he may lose his reward.

It is important that the internal Regulations on employee bonuses do not contain vague wording. As an example: the wording “All employees receive bonuses at the end of the month” is rather vague.

The fact is that some employees may be on vacation or sick this month - and, in essence, there is nothing to reward them for. Therefore, the following wording would be correct: “The bonus at the end of the month is paid to employees who actually worked for the whole month (or part of it with the payment of part of the incentive).

These rules apply to regular bonus payments. But one-time and personal bonuses are paid according to the following algorithm:

• The immediate supervisor submits a note on the bonus to the employee, which indicates the basis for the promotion.
• On the basis of a memo, the management of an enterprise or institution issues an order to reward employees - one for all or for each individually. This document must clearly state the grounds for payments and their amount.
• The following data should be included in the corporate Regulations (as a sample of employee bonuses) on encouraging employees:
• Bonus indicators - individual and collective indicators of employees.
• The accrual order, namely, the frequency, type, size and scale of payments.
• The list of omissions for which employees may be deprived of bonuses.
• Conditions under which employees are awarded bonuses.
• The circle of employees who can receive a bonus.
• The source of the bonus fund and the share of the payroll allocated to incentive payments.
• Scheme of document circulation on questions of bonuses.
• Internal control system for the legal and efficient use of the bonus fund.

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

• gratitude announcement;
• awarding an honorary diploma;
• presentation to the title of the best in their profession;
• the issuance of a cash prize;
• rewarding with a valuable gift.
• Only the last two points relate to the types of bonuses.

Rewards are classified into the following categories:

1. Target awards: incentive, stimulating, compensatory.
2. By type of accrual: additional payments included in the wage system and not included in it.
3. By frequency: one-time and periodic.
4. According to the conditions: for work or not related to the results of labor.
5. According to the method of taxation: those that reduce tax and profit, and those that do not affect it.

Grounds for accrual of bonuses and deprivation of payments

The legislation does not contain clear instructions for the heads of enterprises and institutions regarding the grounds for promotion, and also, the amount of bonus payments is not limited in any way. As a rule, the reasons for which a memo is issued for employee bonuses can be such achievements in work:

• For high performance in work: the implementation and overfulfillment of the plan, the absence of marriage, various penalties.
• For quality, without sick leave and time off, worked hours.
• For additional work performed beyond official duties.
• For various holidays, corporate dates.
• Employee's birthday.

Another important point!

If bonuses are awarded for the achievement of any indicators, then documentary evidence of this must be provided in the annex to the order. Based on this, the regulatory authorities can challenge the amount of bonus amounts and, through the court, recognize them as unreasonable.

For awards on the occurrence of any event or date, documentary evidence is not required.

List of reasons for deprecation

It is impossible to deprive an employee of the bonus that he is entitled to according to the clauses of the internal Regulations without a reason. It is best if all the grounds for the deprecation are included in this document. These may include reasons such as:

• Absence during the period for which the bonus is assigned, at a workplace not related to official duties: illness, session, vacation. Business trips do not apply to such reasons.
• Disciplinary sanctions for this period (only for him) are a written remark, reprimand, severe warning.
• A careless attitude to their work: the presence of defects in products, failure to fulfill the plan or orders of the manager, complaints from visitors or customers.
• Dismissal before the period for which bonuses are accrued.

The legislation provides for the protection of their rights by an employee - he can challenge in court the deprivation of his bonus. Therefore, the deprecation must also be correctly executed, indicating the reason for such a step. As a rule, this is included in the employee bonus order, a sample of which we provide.

If an employee does not agree with the deprivation of his bonus or its amount, as we indicated above, he has the legal right to apply to authorized authorities to resolve the dispute. He can apply to the GIT (state labor inspectorate), or maybe directly to the court.

Heads of enterprises should be aware that if the provisions in the Regulations and bonuses are general, vague and the employee on their basis has the right to encouragement, then everything will be interpreted in his favor. That is why, in the order for bonuses, it is imperative to include a clause on non-payment of the bonus and the grounds for this.

Another fact to challenge - any deprivation or reduction in the amount of bonuses that are included in the remuneration system, for any reasons not specified in internal documents (collective agreement, Charter, Regulations on bonuses), can be challenged and in most cases such disputes decided in favor of the employee.

Legislated - in article 381 of the Labor Code of the Russian Federation that disputes about bonuses and the amount of monetary incentives belong to the category of individual labor disputes. And if the court of first instance recognizes the claims as legitimate, they must be satisfied in full without the right to appeal (Article 395 of the Labor Code of the Russian Federation).

Another omission that most often deliberately made by managers, not assuming that this could end up with the obligation to regularly pay bonuses, and not just provide various other types of incentives. This is a fuzzy distinction between the grounds for promotion and the targets and conditions under which incentive bonus payments are made. This issue must be discussed with an experienced lawyer.

What you can reward employees for - wording

Rewarding employees for what is possible - wording the grounds for bonuses may be different depending on what the bonus is for and how rich the imagination of the leadership is. Consider how the procedure for fixing the wording in the bonus order is regulated and which of them is better to use in certain cases.

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

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

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

Forms for employee bonuses in this case, millet can describe the achievements of employees, for example:

• "for participation in the competition of professional skills";
• “for representing the company at an international competition”;
• "for winning the mini-volleyball competition among employees of stationery stores."

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

A significant aspect of the company's activity is the desire to retain qualified and experienced employees. Rewarding for loyalty to the company, many years of successful work in it, encouraging labor dynasties, creating conditions for their emergence - all this is of great importance.

The content of the award order

When drawing up an order on bonuses, it is recommended to use the unified form T-11 (for bonuses for a group of employees - T-11a), approved by the Decree of the State Statistics Committee of the Russian Federation “On Approval ...” No. 1 of 01/05/2004.

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

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

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

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

Employee bonuses

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

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

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

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

What documents regulate employee bonuses

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

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

In order to avoid disputes with employees regarding the accrual, size, and reasons for depriving the bonus, it is recommended that all the details be specified in the documents of the organization as fully as possible.

There are several principles that should be relied on by the developers of local documents of the organization about awards:

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

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

Reasons for accrual of premium and its deprivation

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

The following are the main reasons for employee bonuses:

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

The grounds for the deduction of bonuses should also be reflected in the regulatory documents. They may be:

• absence from the workplace for reasons beyond the control of the employer (the employee was on vacation, sick, studying, etc.);
• receiving a disciplinary sanction (remark or reprimand);
• failure to perform or improper performance of a labor function (not developing a plan, receiving complaints from customers);
• dismissal before the due date.

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

Premium Disputes

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

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

The amount of monetary compensation paid to an employee may be increased by a collective agreement, a local regulation or an employment contract. The obligation to pay the specified monetary compensation arises regardless of the fault of the employer.

When is paper confirmation of the reasons for the promotion required?

Despite the fact that the employer himself determines the conditions and sets the amount of bonuses for his employees, he will need justification for the payment. These include:

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

Moreover, I would like to note the fact that justification for the payment of bonuses is necessary only in the case of a one-time bonus. In such cases, the information is recorded in a special document called provision for awards.

But the regular incentives that are paid to employees, carried out without justification.

Incorrect wording in documents

The laws of the Russian Federation do not establish a standard form of a document for the award. But, despite this, there is certain information that must be written in the document. One of the main points of this document is the text itself with the grounds for rewarding an employee.

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From this article you will learn:

• Why implement employee bonuses?
• What is a reward system
• What indicators can be based on employee bonuses
• How to document the bonus system in the organization
• How to apply for a one-time bonus
• What mistakes do enterprises make when developing a bonus system

Rewarding employees is an effective way to motivate them to work more productively. Knowing about the opportunity to receive financial incentives, employees work with high efficiency, more fruitfully and efficiently, improve their skills and competence. But how to organize the bonus process competently and fairly? About it – in our article.

The main purpose of remuneration and bonuses for employees

Employee bonuses are the main method of increasing their interest in improving their work performance. If the company has a premium payment system, then the calculation of the final amounts is formed according to a special scheme. The main part of the earnings is paid at the tariff rate, piecework system or official salary. In addition to this part, additional accruals are made to the staff for high performance indicators.

A bonus in the general sense (from Latin praemium - reward) is a monetary or other material incentive given to an employee for success in a particular activity as a reward.

At the enterprise, a bonus is called a part of the salary, focused on motivating staff to improve the quantitative and qualitative criteria of activity. Thanks to bonuses, issues in the economic sphere and the field of management are resolved much more efficiently.

Remuneration of employees for performance results is introduced, first of all, to increase the efficiency of the labor process by stimulating personnel to more actively perform their functions.

Types of bonuses for employees: a brief classification

The diagram below shows a sample of the types of bonuses for employees.

Prizes are:

• production. They are issued if employees fully solve production problems and perfectly cope with their official duties. Production bonuses are systematic. That is, companies can make payments every month, every quarter or at the end of the year;
• encouraging. Such bonuses are not directly related to the performance of the employee's official duties.

Payments are made at a time:

1. At the end of the year, based on the results achieved;
2. Every year for seniority;
3. Bonuses are given to employees with high performance;
4. The payment of bonuses is tied to memorable dates, anniversaries, etc.

By form of payment the reward happens:

• monetary;
• commodity (we are talking about memorable gifts, for example, personalized watches, stationery sets, household appliances, all kinds of certificates).

Depending on the performance evaluations results of work bonuses to company employees can be:

• individual - the bonus is accrued to one or more employees, taking into account their personal contribution to the activities of the enterprise;
• collective - the award is given to all personnel for achievements in labor activity. Such payments are calculated based on the collective performance of the department or the company as a whole. Further, the amount received is distributed among employees depending on their personal contribution. The personal contribution is determined taking into account the hours worked, the basic salary and the labor participation rate.

By accrual methods awards can be:

• absolute, which are paid in a fixed amount of money;
• relative, calculated as a percentage.

By frequency distinguish:

• systematic bonuses, which are made on a regular basis;
• one-time bonus. That is, the company financially encourages employees, for example, for solving a task of increased complexity.

The frequency of payment of bonuses depends on several factors, these are:

1. The peculiarity of the activity of the enterprise, its departments or specific employees;
2. The nature of bonus indicators;
3. Accounting for the results of labor for certain periods of time.

By intended purpose the reward happens:

• general, when awards are given for success in work;
• special when employees are encouraged for solving specific problems.

Bonus system for employees and its main elements

Any organization has its own procedure for rewarding employees, regulated by local documents. This is a staff reward system. There are also criteria and indicators for employee bonuses. These are elements of the system of incentive payments that determine how, to whom, and in what amount bonuses should be given.

The elements of the employee bonus system are:

• bonus criteria for employees - indicators that the work of personnel must meet in order for monetary remuneration to be accrued;
• a list of employees who are entitled to receive a bonus;
• the procedure for calculating premiums;
• procedure, terms of accrual and issuance of bonuses;
• sources of premiums;
• the procedure and grounds for reducing the amount of bonuses.

Since there are no clear requirements regarding the list of elements of the bonus system at the legislative level, each enterprise determines them at its own discretion.

Let's dwell on the existing bonus systems:

1. Rewarding current activities.

This system is similar to the traditional monthly payroll scheme. That is, if the employee works well, without remarks, then bonuses are given to him monthly. As a rule, the incentive payment is a certain percentage of the salary. This type of bonus is in great demand, because it increases the motivation of employees to work and is quite simple in calculations.

2. Project Award.

The most illustrative reward model. If an employee performs a predetermined amount of work, he receives a bonus. He is informed about the size of the bonus before the solution of the assigned tasks.

3. Bonus programs.

The amount here depends on the percentage that the manager is willing to pay employees. It is he who determines the amount of funds planned for issuance. This value, as a rule, depends on the personal interest of the employer in allocating a specific amount for the payment of bonuses. This type of encouragement is effective if the company attaches great importance to group work, when employees of departments perform similar labor functions.

4. Rewards that develop the loyalty of the enterprise.

As an example, here we can cite the usual thirteenth salary that companies give out to staff on New Year's Eve. It is difficult to say for what such bonuses are paid, but this phenomenon has already become a tradition.

5. Bonuses as part of the management system.

The largest Russian baby food company was thinking about how to increase productivity. As a result, it was decided to pay bonuses to the staff in case of successful implementation of the proposals.

Premiums are also classified according to the accrual method. Some companies form bonuses from the top down, creating a bonus fund based on additional profits. Others build a scheme from the bottom up, that is, they immediately lay down the issuance of incentive amounts to the budget as part of the payroll.

Each company strives to create a flexible and universal bonus system.

Principles of bonuses for employees of the enterprise

There are special award principles:

• fair and reasonable premiums;
• financial interest of employees in achieving the set results;
• general collective interest in work;
• encouragement of creative approaches to activities, responsibility, striving for the production of quality goods and services;
• simple determination of the amount of bonuses;
• a clear understanding by employees of the relationship between labor practices and financial incentives;
• flexible changes in the concept of bonuses in accordance with the new goals and objectives of the material incentive;
• publicity of the premium concept as a combination of material and moral incentives in work.

The criteria for bonuses to employees should correspond to the types of production tasks, depending on what kind of labor contribution to the development of the company was made by each employee and the entire team as a whole. There should be very few criteria. At the same time, it is necessary that they be enough to ensure the connection between the promotion and the main production goals with the results of the work of hired personnel.

Bonus indicators for employees: who and for what to reward

To justify the accrual of bonuses, it is necessary to clearly formulate the indicators of bonuses to employees of the enterprise. There are indicators:

• quantitative (fulfillment and overfulfillment of the planned volume, the percentage of fulfillment of production standards, ensuring the uninterrupted and rhythmic operation of equipment, compliance with or reduction of the planned terms of repair activities, carrying out work with a smaller number in comparison with the norm, etc.);
• qualitative (improving the quality of manufactured goods (works) and other technical and economic indicators of the company's activity (workshop, site, shift, team), including a decrease in the labor intensity of goods, savings in comparison with the established norms for the consumption of raw materials, materials, fuel, tools and other material values, reduction of normative losses of raw materials, fuel, energy).

The criteria for employee bonuses are:

1. Execution / over-fulfillment of planned work on the release of goods, the provision of services;
2. Clear and complete compliance with the requirements of job descriptions and labor agreements by employees;
3. Saving employees of enterprise resources in the course of work;
4. Conclusion of a certain number of contracts for a specified period of time: month, quarter, year;
5. The absence of disciplinary sanctions against the employee for a specific time period;
6. Compliance with the norms and rules of labor protection;
7. Exhaustive execution of applications of local acts of the enterprise;
8. Absence of defective released goods;
9. Lack of substantiated complaints from the company's customers.

Bonuses for managers, specialists and employees are awarded on the basis of criteria related primarily to making a profit.

Among the criteria for rewarding managers are:

• the efficiency of the entire enterprise (for the head) or the structural department (for the heads of structural divisions);
• the amount of work performed by personnel under the direction of a particular boss;
• the absence or minimum number of defective goods in the areas entrusted to managers;
• compliance with job descriptions and provisions of labor agreements by employees;
• the conclusion by the head or employees in his subordination of agreements beneficial to the enterprise;
• solving important tasks related, for example, to the organization of staff development.

The company must clearly list the bonus criteria, differentiate them by groups of employees and departments. It is possible that a single award criterion will be obtained.

The amount of bonuses is set in accordance with each bonus indicator, either as a percentage of the basic salary, or as a fixed amount of cash. So, for increasing production volumes, improving productivity, reducing the cost of goods or improving the quality of products (works, services), the amount of the premium is assigned as a percentage for each measurable point of improving the corresponding indicator in comparison with its norm, planned or other value.

Each company gives its staff bonuses at different intervals. Bonuses for employees in this regard are determined by the production characteristics and nature of the enterprise's labor activity, the duration of the production cycle and the conditions for calculating bonuses, the frequency of planning, accounting and reporting established for them. Usually bonuses are given out to staff every month.

Why document the conditions for bonuses to employees

The Labor Code of the Russian Federation says that the employer has the right to assign a bonus to his employees, but he is not obliged to do this. That is, the manager, at his discretion, decides the issue of approving a remuneration system that provides for bonuses. The remuneration mechanism can be piece-bonus, salary-bonus, etc. This fact must be recorded in local acts.

Important! If the internal documentation of the enterprise reflects the system of remuneration, including bonuses, then the employer in this case is obliged to accrue and issue bonuses to his staff in accordance with internal agreements. If he fails to comply with this obligation, workers can apply to the labor inspectorate. That is why it is important to correctly reflect in the documents the procedure and conditions for issuing bonuses.

We list the documentation in which the conditions and procedure for bonuses to employees should be prescribed:

1. Labor agreement with the employee.

The employment contract should indicate the conditions for the payment of salaries and additional financial incentives, including bonuses (Article 57 of the Labor Code of the Russian Federation). It should be unequivocally clear from the text of the document when the employee is entitled to count on bonuses and in what amount.

The bonus condition in the employment agreement can be reflected in two ways: fully indicate the circumstances and procedure for issuing bonuses or refer to the internal regulations of the enterprise where this information is written.

It is better to give preference to the second option and note the name of the local documentation in the text of the contract. It's easier and more convenient. If it is necessary to change the terms of bonuses, then it will only be necessary to reflect this in these internal documents, and not in each contract.

1. Regulations on wages, regulations on bonuses.

Here, managers indicate all significant conditions for bonuses:

• the possibility of financial incentives for employees (remuneration system);
• types of bonuses existing in the company, and with what frequency they should be paid (for the results of activities during the month, quarter, year or, for example, a one-time bonus on the eve of holidays, etc.);
• list of bonus employees (all staff, certain departments, selective positions);
• specific indicators and a bonus scheme (for example, a certain percentage of the salary for the implementation of the sales plan; a fixed amount for specific holidays, etc.);
• other conditions set by the authorities. The main thing is that there are no discrepancies between the conditions for accrual and the issuance of bonuses. It should clearly follow from the conditions when and in what amount the authorities are obliged to reward the personnel of their institution.

1. Collective agreement.

If a collective labor agreement is concluded between the employer and employees, then it should also contain information on the procedure for calculating and issuing bonuses.

Note: the employee must sign the employment contract, as well as leave a signature in the regulation on remuneration, in the regulation on bonuses and in the collective agreement (if any) after familiarization. These documents are provided to the employee by the head.

Regulations on employee bonuses

Regulations on bonuses - an internal document of the enterprise, where all the rules for bonuses to personnel are prescribed. The regulation on bonuses to employees, a sample of which you can download on the Internet, provides an important advantage. The tax inspectorate will not be able to present claims to the company related to the inclusion of bonuses in labor costs when calculating income tax.

The regulation on bonuses to employees (2018) can be presented as:

1. Section (annex) of the collective agreement;
2. Section of the regulation on remuneration;
3. Independent normative act.

If the company is small, it is allowed to draw up a single regulation on bonuses. If the company is quite large, it is better to develop a position for each division or group of departments.

The structure of this document is always the same. It prescribes the criteria and conditions for issuing bonuses, the amount and frequency of their payment, the calculation scheme, the list of violations due to which the bonus is reduced, as well as the list of payments for which bonuses are not charged. It is recommended to include the following chapters in the provision on bonuses for employees, which you can download on the Internet:

Chapter 1. General provisions.

This section prescribes the goals of introducing a bonus system. For example, monetary incentives can be aimed at increasing labor productivity or the quality of goods, works and services.

Chapter 2 Types of awards and conditions of awards. It is better to reflect in the document what the award is for and according to what criteria it is paid. So, bonuses can be due for:

• intensity of labor activity;
• continuous work experience at the enterprise;
• results of labor activity.

Important! In order for the accrual of bonuses to be justified without problems, it is necessary to develop and clearly formulate the criteria for bonuses to employees.

Do not use vague language, such as "for conscientious work" or "observance of labor discipline."

Here you can also mention holiday bonuses and other rewards paid out of profits. In general, premiums may vary depending on:

• categories of employees: for example, bonuses are given only to workers, bosses, specialists or employees (used to evaluate the results of production activities) or to all personnel (for example, bonuses for long service or for overall achievements in work);
• time of payments (according to the results of work for the month, quarter or year);
• frequency of issue (bonuses are both regular and one-time);
• the fund from which funds are taken for the issuance of bonuses (from the payroll or profit fund);
• attitudes towards taxation (whether premiums are taken into account for tax purposes or not);
• the amount of premiums (fixed or as a percentage of any indicator).

Chapter 3 The procedure for calculating premiums.

This chapter establishes a list of employees who are entitled to bonuses. Prescribe the names of departments, specialties, positions or types of work.

The amount of bonuses can be expressed as a specific amount, as well as as a percentage of a certain indicator. For the full implementation of the plan, the manufacture of products in the prescribed volume, the absence of defective products, complaints, the performance of work and the provision of services at a given time, etc., a constant amount of bonuses may be due (for example, 15% of piecework wages, 40% of permanent part of salary).

If it is difficult to determine the amount of incentive payments due to the large number of bonus criteria, it is better to set the minimum and maximum bonus amounts (for example, the monthly bonus amount is from 10 to 40% of the salary). Often, department heads are instructed to set the amount of bonuses for a particular employee. But in such situations, managers can be accused of bias. Therefore, it is better if the amount of the premium is still associated with specific criteria.

In addition, the chapter should describe the scheme for deciding on the accrual of bonuses:

1. Who decides to reward employees;
2. How is this decision brought to the accounting department;
3. How often employees are given this or that bonus;
4. How long does it take to make a decision on bonuses for personnel based on the results of the month or quarter.

It also indicates the conditions due to which management has the right to reduce the amount of the bonus:

• the employee does not perform or performs improperly his labor functions;
• violates internal labor regulations;
• violates labor discipline (plays absenteeism, appears at work in a state of alcoholic, narcotic, toxic intoxication, etc.);
• does not follow the orders of superiors;
• violates the requirements of labor protection and industrial sanitation.

Chapter 4 Types of violations that reduce the amount of bonuses.

This chapter prescribes the conditions for issuing bonuses, as well as a list of situations due to which the bonus is reduced or not assigned:

• the employee was transferred to a position with a lower pay, he was reprimanded or reprimanded;
• the employee violated fire safety and safety regulations, labor protection requirements, internal labor regulations;
• poorly performed his labor functions prescribed in the job description, ignored his duties or performed them improperly;
• did not follow the orders and instructions of the management or the requirements of other administrative documentation of the company;
• lost, damaged, caused damage to the property of the enterprise or other loss by his actions;
• skipped working days, appeared at work in a state of intoxication or was absent without good reason.

Chapter 5 Conclusion.

The chapter indicates how the provision comes into force and how long it is valid.

The moment of entry into force can be reflected in the document itself or in the order of the head of the enterprise. If the period of validity of the provision is not indicated, it is considered that it is unlimited. That is, the provision is relevant until it is canceled or until the moment when the company adopts a new internal act, where it prescribes the procedure for bonuses to employees.

How to issue a memo and an order for bonuses to an employee

Regular bonuses provided by the wage system do not need to be recorded in separate documents in order to be able to make decisions on the issuance of such remuneration. The procedure for incentive payments is already reflected in the internal regulation on bonuses.

If the manager wants to give an unplanned bonus to a specific employee, thus noting his merits, and this financial incentive is not provided for by a collective or labor agreement, he can petition the higher authorities to make this decision. In this case, a memo is drawn up (bonus payments to employees). The main part of its content is information on the basis for the question of bonuses for an employee.

The final decision on both regular and one-time bonuses is made by the director of the enterprise. But in the first case, he approves the results of the distribution of the company's bonus fund, and in the second, he decides whether to reward the employee or not.

The employee bonus report includes the following information:

1. The name of the enterprise (in full) where the employee works;
2. Full name of the general director of the institution and the direct supervisor of the employee in respect of whom the issue of bonuses arose;
3. General information about the specialist, his work experience, a list of successes and achievements in work;
4. Description of the specific situation, as a result of which it was decided to reward this employee (for example, he overfulfilled the plan, developed and implemented a rationalization idea, etc.);
5. Award application;
6. The date the memorandum was written.

The head of the department where the rewarded employee works is obliged to read the memo and sign it. If an employee has several managers of different levels, then they all must sign the document.

After the application for bonuses is approved (the visa of the director of the enterprise on the form of a memo acts as confirmation), the personnel department forms an order for bonuses to employees, a sample of which should be in each organization. The order must also be signed by the head of the company. When all documentation is completed, the accountant gives the employee a bonus.

To issue a bonus order, you can fill out:

• unified forms T-11 and T-11a, approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1;
• freeform form. It must be developed and approved by a specific company.

In both cases, the order will have legal force, since from October 1, 2013, it is allowed to use not only unified forms to draw up this document (see the data of the Ministry of Finance of the Russian Federation on December 4, 2012 No. PZ-10/2012, section “Primary accounting forms documents").

But the order form must still contain the information necessary for such documentation (see paragraph 2 of article 9 of the Federal Law “On Accounting” dated 06.12.2011 No. 402-FZ), namely:

• Title of the document;
• the date of its formation;
• name of the institution;
• the size and unit of measurement of the premium (for example, a cash prize in the amount of 10,000 rubles, etc.). In this case, you need to write:
• F. I. O. of the employee being awarded;
• the title of his position and the corresponding structural department;
• the basis for the award;
• form of encouragement;
• the size of the premium;
• on whose behalf the award is made;
• position title, full name and signature of the official responsible for the execution and / or execution of the operation / event;
• signature of the director of the enterprise.

The letter of Rostrud dated February 14, 2013 No. PG / 1487-6-1 says that non-state institutions have the right to use free forms of primary accounting documentation containing the above data.

Evaluation of the effectiveness of the bonus system for employees

In order for the employee bonus system to be effective and function successfully, it must be regularly analyzed and monitored. If errors are detected and eliminated at each stage in a timely manner, then both an individual employee and the entire company will work much more efficiently.

In short, an effective incentive system provides a visible economic benefit that exceeds the cost of its implementation. At the same time, each employee receives an appropriate financial reward for their work.

The main criteria by which the bonus system is evaluated are:

• compliance of the indicators taken into account when bonuses, the goals of the department or enterprise in general;
• assessment of how correctly the base for calculation is chosen. It is necessary to regularly analyze the degree of implementation of the selected system of indicators over a long period of time. If the established base is below the actual level of its implementation on a regular basis, it needs to be reviewed;
• the presence of positive dynamics of the estimated indicator from the introduction of the bonus system. If the incentive scheme does not contribute to the improvement of the specified labor indicators, then it has exhausted itself, and therefore it is necessary to think about introducing a different mechanism. At the same time, the influence of factors that do not depend on the will of the employee (malfunctions in the operation of technical means, forced downtime) should be excluded;
• the adequacy of the premium amount. The amount of the bonus must exactly correspond to the achievements of the employee. It is quite difficult to evaluate this, since it is necessary to analyze the impact of numerous factors. If several bonus factors are set, you need to find out if there are any distortions in the labor costs required for their implementation. It should be understood that bonuses in the amount of 7% or 10% of the salary, the tariff rate are not stimulating;

The bonus system created at the enterprise is aimed at stimulating the interest of employees in efficient work and thereby improving the financial and economic condition of the enterprise. Bonuses are often used to motivate employees to achieve those indicators that are not provided for by the main wage system.

The bonus system is always individual, should take into account the characteristics of the enterprise and change depending on the current situation. Nevertheless, there are general principles that should guide the establishment of the premium:

• the amount of the bonus paid should be determined by the employee's personal contribution;
• the amount of the premium must be economically justified;
• the conditions and indicators of bonuses should be clear to employees, as well as the conditions for non-payment.

All bonus systems can be divided into two groups depending on the stimulating effect:

• 1) "whip" - the bonus is always paid to everyone, and only the "guilty" do not receive it;
• 2) "carrot" - not always and not everyone gets it, but only "distinguished".

The author's production experience shows that if the bonus is always paid to everyone, the employees get used to it, begin to consider it an integral part of their wages and consider the deprivation of the bonus as their own insult, and some managers as a means of settling accounts with objectionable employees. For example, in an enterprise, when planning a payroll fund, it is supposed to pay a bonus of 50% to all employees. The payment of such a bonus causes a quick "addiction" of employees to it. From the point of view of the effectiveness of the action, it would be better to increase the prices for a unit of production at the expense of a part of the funds that were planned for the payment of bonuses, and allocate the remaining part of the funds for bonuses, subject to the fulfillment of the production plan and the defect rate below 0.5% (recall, that 0.5% is the percentage of defects that has developed at the enterprise).

Bonus systems, which are an integral part of the remuneration system for employees of state and municipal institutions, are established in accordance with Art. 144 of the Labor Code of the Russian Federation:

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

In other cases, employers independently establish bonus systems at their own expense.

There are bonuses included in the remuneration system, and bonuses that are not included in the remuneration system.

The payment of bonuses included in the remuneration system is regulated by a local regulatory act (regulation on remuneration, regulation on bonuses, labor or collective agreement). The document regulating the payment of the bonus should stipulate:

• bonus goals (for example, improving product quality);
• categories of employees eligible for bonuses;
• bonus indicators and their values, upon reaching which the bonus is paid (for example, the rejection rate is less than 0.5%);
• the condition of non-payment of the bonus (for example, non-fulfillment of the production plan);
• algorithm for the formation of the bonus fund;
• Algorithm for the distribution of the bonus fund among employees;
• payment source.

The labor economist is obliged to constantly evaluate the effectiveness of the current bonus system, depending on the goals facing the organization, new types of bonuses may be introduced and existing ones canceled. For example, at the stage of bringing an enterprise to its design capacity, employees are rewarded for achieving planned indicators for the production of finished products. Then, when the enterprise has reached its design capacity and is operating stably, product quality and a decrease in the percentage of defects come to the fore. Therefore, bonuses for production volumes can be canceled and bonuses for product quality introduced. Then there may be a bonus for the development of new types of products, etc.

Bonuses that are not included in the remuneration system are of a one-time nature, are not paid for the achievement of established indicators, and are often not associated with specific achievements of employees. Such bonuses are not the obligation of the employer, are not taken into account when calculating the average earnings of the employee and are not subject to protection in the commission on labor disputes.

In addition, awards are classified according to other criteria.

• 1. Periodicity:
  • periodic: monthly, quarterly, at the end of the year;
  • non-periodic: when certain events occur.
• 2. Related to the production process:
  • for the performance of production tasks;
  • decrease in the level of marriage;
  • development of new types of products;
  • performance of a particularly important task;
  • achievement of the established level of labor productivity, etc.
• 3. Not related to the production process:
  • to the anniversary date of the employee;
  • anniversary date of the organization;
  • professional holiday, etc.

It is very important to choose the right reward indicators. Some types of bonuses are paid to all employees (bonus for the year, for the anniversary of the enterprise, etc.). More effective is the differentiation of bonus factors by categories of personnel.

The workers of the main production can be rewarded by setting the appropriate indicators and their values:

• for the growth of production volumes;
• growth in labor productivity;
• improvement of product quality;
• saving material resources (raw materials, spare parts, losses of electricity and heat).

Service workers are rewarded:

• for reducing downtime of machines and equipment;
• increase in indicators of use of machine tools and equipment;
• increasing the degree of mastering the technical parameters of equipment.

Specialists and employees can be rewarded for improving the performance of the organization as a whole:

• increase in profit;
• cost reduction;
• increase in sales volumes;
• development of new markets.

The amount of the bonus can be set in a fixed amount of money or as a percentage of the average monthly salary, salary, tariff rate. Setting a percentage is more convenient, since it does not require regular changes in the provision on bonuses (regulation on remuneration) in connection with, for example, wage indexation. The percentage of the bonus may vary depending on the length of service of the employee, but it is always necessary to indicate what types of payments are included in the calculation of the bonus.

Chapter 6

ORGANIZATION OF CURRENT AND ONE-TIME EMPLOYEE INCENTIVES

Essence, goals and principles of bonuses

Workers

Improving the results of labor activity can be achieved through various ways of influencing employees. The most important among them is the additional material remuneration of personnel for the results of labor, called bonuses. The concept of a prize (from lat. praemium- award) is used in various fields of activity. Prize - This is a measure of encouragement for special achievements or merits in any field of activity. It is one of the forms of material incentives for employees for high quantitative and qualitative results, such as the growth of labor productivity, the introduction of scientific and technological achievements into production, the saving of material, labor and energy resources, the improvement of product quality, the accuracy of observing technological regimes, the maintenance of equipment in good condition, etc.

Main purpose of the award – improving the efficiency of the enterprise by stimulating the labor activity of the staff. Employee bonuses are based on the following principles:

fairness and validity of the size and differentiation of premiums;

· the material interest of employees in achieving high final results of labor activity, a combination of individual and collective material interest in the results of labor;

Encouragement of creative initiative, responsibility, achievement of high quality of labor, products, works and services;

ease of determining the size of bonus payments;

· clarity and accessibility for employees to understand the relationship between their labor efforts and remuneration;

Flexibility - change in the bonus system with a change in the goals and objectives of material incentives;

· Glasnost encouragement as a combination of material and moral incentives to work.

It is inappropriate for the same group of workers to be encouraged under numerous bonus systems, since failure to meet the targets for some of them will be compensated by overfulfillment for others, and the bonus will take on the character of an average guaranteed additional part of earnings, sharply reducing its stimulating effect.

In modern conditions, the role of the bonus as an element of the organization of wages, a flexible part of earnings, which allows individualizing it depending on the results, quality and efficiency of labor, is increasing.

Development of a provision on bonuses, its main elements

Currently, neither the current labor legislation nor centrally issued regulations regulate the provisions on bonuses to employees in the organization. In addition, in accordance with Art. 144 of the Labor Code of the Russian Federation, the employer has the right to establish various bonus systems, incentive payments and allowances, taking into account the opinion of the representative body of employees. These systems may also be established by a collective agreement.

The development of provisions on bonuses is usually carried out by the heads of internal production units. This allows you to take into account the features of production activities, the tasks facing the unit, the specifics of the forms and systems of remuneration used. The developed provisions are adopted after agreement with the head of the enterprise and with the trade union committee, which ensures their compliance with the goals of the enterprise and the requirements of social protection of workers. Bonus provisions should be reviewed when a new collective agreement is concluded. This allows them to be adjusted in accordance with the change in the production and financial activities of the enterprise, the emergence of new guidelines while stimulating the labor activity of employees.

The main elements of the bonus system, which are reflected in the regulation on bonuses are: indicators and conditions for bonuses; sources of premiums. The regulation on bonuses also provides for the size (scale) and terms of bonuses, as well as the circle of bonus employees.

Indicators and conditions of bonuses divided into basic and additional. Choice key indicators is determined by the purpose of the bonus system, their fulfillment, as well as compliance with the basic conditions, are mandatory for receiving the bonus. If the main indicators and conditions are not met, the bonus is not charged. Additional indicators and terms in many respects they play the role of “correctors” that do not allow the achievement of the main indicators to be carried out to the detriment of other aspects of the activity. Compliance with additional indicators and conditions is the basis for receiving the bonus in full, if they are not met, the amount of the bonus is reduced.

Rewards may be absolute(expressed in natural, conditionally natural, labor and cost units of measurement) and relative(coefficients, percentages, indices).

It is important to divide the bonus indicators into quantitative and qualitative ones. To quantitative indicators bonuses include: the fulfillment and overfulfillment of production targets for the production of products and increasing labor productivity, the introduction of technically sound norms and standards, etc. Qualitative indicators reflect not only an improvement in the quality of products, but also positive changes regarding other technical and economic indicators of the enterprise. These indicators include: reduction in the labor intensity of products, savings in comparison with the established norms of raw materials, materials, fuel, tools and other material assets; reduction of normalized losses of raw materials, fuel, energy, labor quality factor. If qualitative indicators of bonuses are accepted in the bonus system, then the conditions for the operation of this system should be quantitative characteristics. Conversely, if bonus indicators are quantitative, then the conditions of the bonus system should reflect the requirements for achieving an appropriate level of quality.

Main sources of bonuses the wage fund, the profit of the enterprise, the savings in working capital, raw materials, materials, fuel, and energy act.

Bonus scales they link the fulfillment or non-fulfillment of specific indicators and conditions with the size (percentage) of the bonus, or the amount of its increase or decrease.

The circle of bonuses determines the categories of employees encouraged under this bonus system.

In accordance with the goal, various classifications of premiums and bonus systems are used. So, depending on the number of indicators used in the incentive system and bonus conditions, there are simple and complex systems depending on the use of the incentive system in relation to individual employees or their group - individual and group.

The regulation on bonuses can be developed for the enterprise and its structural divisions, as well as for certain categories of employees, positions, professions, qualification groups of certain professions. Bonuses can be carried out at different intervals: per month, quarter, half a year, year, which depends on the characteristics of the organization of production and labor, current accounting and reporting.

The development of the Regulation on bonuses involves the establishment of short-term, medium-term, long-term or special goals. The set goals are achieved by using the following reward systems: for the main results of activity, one-time bonuses, special bonus systems. Bonuses for key performance results are called current, payments are made on a monthly basis, a one-time bonus - one-time payable at the end of the year. Special bonus systems take into account the result of activities aimed at saving specific types of material resources, the creation and implementation of new equipment, technologies, changes in designs and technical characteristics, as well as the time to achieve this result.

The efficiency of the enterprise, its ability to quickly respond to changing market conditions and competitiveness largely depends on the degree of validity of the chosen system.

· bonus indicators should be focused on solving the problems of the enterprise;

· It is necessary to evaluate the bonus indicators, providing a higher remuneration for work of greater tension;

The number of indicators and bonus conditions, as a rule, should not exceed three;

There should be no contradictions between the indicators and conditions of bonuses;

the method of determining the premium and the bonus scale should be fairly simple;

The intensity of bonus indicators should be checked periodically;

The circle of bonus workers should be determined by their influence on bonus indicators;

The frequency of bonuses should constantly encourage employees to improve their performance;

· Sources of payment of bonuses must correspond to the indicators and sources of bonuses and fully meet the needs for financial resources necessary for the payment of bonuses;

· the bonus system should be economically justified, which is confirmed by the assessment of the effectiveness of its application.

When developing provisions for bonuses, it seems appropriate to include in them three-step principle widespread in enterprises of countries with developed market economies, according to which it is necessary:

1) at the first stage, to accrue bonuses for the performance of indicators characterizing the activities of the entire enterprise;

2) at the second stage, at the level of structural divisions, when rewarding, use specific indicators that characterize their activities: for accounting - the performance of their official duties at a highly professional level, which consists in minimizing taxes from the enterprise; for the sales department - the implementation of the plan for the receipt of funds to the settlement account of the enterprise; for the transport department - the implementation of the plan for sending goods, etc.;

3) at the third stage, use bonuses for the fulfillment of individual indicators characterizing the efficiency of the labor activity of an individual employee.

The bonus is one of the most flexible elements that form the remuneration of employees. Unlike tariff rates and official salaries, the bonus is not a guaranteed payment; its size can vary significantly depending on many factors. The premium will have the strongest impact if the following requirements:

· employees must have timely and comprehensive information about the indicators and conditions of bonuses, as well as other aspects of the bonus system;

a clear focus on the results that the organization wants to achieve using certain bonus systems is necessary, if there is an easy-to-understand relationship between these results and the remuneration received by employees;

· Indicators and conditions of bonuses must be in full compliance with the requirements of the legal framework and the conditions for conducting the technological process, subject to safety regulations, sanitary and hygienic norms and standards.

The practice of enterprises shows that the bonus is set, as a rule, not only in accordance with the results of the work of the employee, but also taking into account the duration of his continuous work experience at this enterprise, therefore, the bonus provisions and the provisions on remuneration in force at the enterprise should be in full compliance.

The bonus system can have several provisions about bonuses. The provisions relating to one bonus system contain elements that reflect its fundamental features. The content of the provisions on bonuses is determined by specific tasks and conditions for stimulating labor.

APPROVED
decision of the State Committee
Council of Ministers of the USSR
on labor and wages
and the Presidium of the All-Union Central Council of Trade Unions
dated February 4, 1967 N 84 / P-5
(as amended September 28, 1972)

Model regulation on bonuses for employees of industrial enterprises transferred to a new system of planning and economic incentives for production

TYPICAL POSITION
ON BONUS WORKERS IN INDUSTRIAL
ENTERPRISES TRANSFER TO THE NEW SYSTEM
PLANNING AND ECONOMIC
STIMULATION OF PRODUCTION*

________________________________________________________________
Currently, there is no data on the action or cancellation of this act.
This Standard Provision shall apply to the extent not inconsistent with
Labor Code of the Russian Federation
_________________________________________________________________

* The State Committee of the Council of Ministers of the USSR on Labor and Wages, together with the All-Union Central Council of Trade Unions, approved by separate resolutions standard provisions on bonuses for employees of enterprises in other sectors of the national economy that have been transferred to a new system of planning and economic incentives (railway transport enterprises, civil aviation, public river transport, road transport and others).

("Bulletin of the State Committee of the Council of Ministers of the USSR on labor and wages", 1967, No. 4)

The model provision is introduced in order to strengthen the material interest of workers, managers, engineers and technicians, employees and other categories of employees of industrial enterprises in increasing production efficiency, increasing sales volume and improving product quality, increasing profits, increasing labor productivity and production profitability.

The standard provision applies to all industrial enterprises (production associations, mining departments, combines and trusts, where the Regulation on the socialist state production enterprise is applied), transferred to the new system of planning and economic incentives, regardless of their subordination

I. Bonuses for workers

1. Bonuses for workers under this Model Regulation are made from the wage fund and the material incentive fund, formed from deductions from profits.

2. Bonuses can be made for individual and collective results of work according to the following indicators:

- fulfillment and overfulfillment of production plans for the production of products and increasing labor productivity, technically justified production standards, monthly and shift standardized tasks, compliance with and reduction in the terms of repair of technological equipment;

- improving the quality of manufactured products in comparison with the technical conditions established by the standards and planned targets (improving the grade of products, improving the quality of ore, fuel, concentrate and intermediate products, manufacturing high quality products and handing them over to the technical control department from the first presentation);

- improving the quality of work performed (observance of the technological regime, parameters, work schedules, technical requirements);

- saving against the plan or established standards for the consumption of raw materials, materials, tools, fuel and other material values, reducing the normalized losses of raw materials while ensuring the release of high quality products, increasing the yield of suitable products, increasing the extraction (selection) of non-ferrous, precious and rare metals, chemical and petroleum products;

- improvement of the results of economic activity of the brigade, site, workshop, production (in terms of product sales, profit, cost or its individual elements, profitability);

- development of new production (service) standards when revising them based on the introduction of organizational and technical measures in accordance with paragraph 34 of the resolution of the CPSU Central Committee and the Council of Ministers of the USSR of October 4, 1965 N 729 *.

* SP USSR, 1965, N 19-20, art. 153.


At individual production sites, taking into account the peculiarities of work, other indicators may be established for bonuses to workers.

Workers can be rewarded:

for the achievement of established bonus indicators;

for exceeding the established bonus indicators;

for the performance and overfulfillment of the established bonus targets.

3. Bonuses for improving the quality of manufactured products (works performed) should be made, as a rule, subject to the fulfillment of quantitative indicators of work (production plan, output standards, standardized tasks), and for the fulfillment and overfulfillment of quantitative indicators - subject to compliance with the established quality indicators of the output products (works performed).

4. The size of bonuses for professions and groups of workers are established differentially, taking into account the tasks assigned to them and the conditions of production.

Higher bonuses are provided for basic jobs, in industries with complex technological processes, in the development of samples of new equipment and new types of products, as well as in areas where technically sound standards are applied (production, maintenance, consumption of raw materials and materials, etc.), developed on the basis of industry or more progressive than industry standards.

The maximum amount of bonuses paid to workers at the expense of the wage fund should not exceed the total limit on the amount of bonuses provided for in this industry by the current government regulations.

In seasonal industries, during the season, maximum bonuses can be set (depending on the length of the season) up to 80% of the monthly piecework earnings (tariff rate, salary) so that the total size for all indicators does not exceed 4.8 monthly tariff rates ( salary) of a worker per year. The list of seasonal industries and the period of the season during which this procedure is in force are established by the ministry (department).

Bonuses paid at the expense of the material incentive fund are not limited to maximum amounts.

When bonuses are paid for saving raw materials, materials, tools and other material values, the total amount of bonuses paid to workers should not exceed 50% of the amount of savings received in the area, brigade, unit or workplace, in comparison with the consumption standards approved by the higher organization or the head of the enterprise. The calculation of the amount of savings is made on the basis of the prices provided for by the plan.

5. Specific indicators and conditions for bonuses, as well as the amount of bonuses, are established by the head of the enterprise in agreement with the trade union committee.

6. Bonuses are made, as a rule, based on the results of work for the month. If necessary, the head of the enterprise, in agreement with the trade union committee, may establish other bonus periods.

7. Bonuses are accrued on the worker's earnings at piece rates or tariff rates (salaries) for the time actually worked. The procedure for calculating bonuses is established by the head of the enterprise in agreement with the trade union committee.

For work on holidays and overtime, bonuses are accrued on earnings at a single piecework rate or at a single tariff rate (salary).

8. Bonuses paid according to the collective results of the work of the brigade, section, shop, production, are distributed among the workers in proportion to their wages. At the same time, the head of the enterprise or the head of the workshop (production), together with the trade union organization, can increase or decrease bonuses for individual workers, taking into account their contribution to the overall results of work, but not more than 25 percent.

9. The basis for the accrual of bonuses is the data of financial statements, operational accounting and laboratory control.

10. Bonuses accrued to workers are approved by the head of the enterprise or the head of the workshop (production) on the proposal of the foreman, head of the installation or another official in charge of the production site.

11. Bonuses at the expense of the wage fund are paid to workers, regardless of the state of expenditure of the wage fund in the area, workshop, production or enterprise.

II. Bonuses for managers, engineering and technical workers and employees

12. Bonuses for managers, engineering and technical workers and employees under this Model Regulation are made from the material incentive fund formed from deductions from profits.

13. Executive employees of the enterprise (director, chief engineer, deputy directors, chief economist, head of the planning department, chief accountant, senior accountant as chief accountant, head of the technical control department) and employees of the enterprise management apparatus are rewarded for fulfilling and overfulfilling the plan for the sale of products (profit), profitability of production, tasks for the growth of labor productivity and the share of new products (products of the highest category and new and improved consumer goods). At the same time, in case of non-fulfillment of targets for the growth of labor productivity and the share of products of the highest category and new and improved consumer goods, the bonuses paid to these employees under this Model Regulation are reduced depending on the degree of fulfillment of these indicators or are not paid in full. The issue of reducing or depriving executives of the bonus is decided by a higher organization, for employees of the management apparatus - by the head of the enterprise. (As amended September 28, 1972.)

Bonuses in terms of product sales are made at those enterprises where the material incentive fund is formed depending on the growth in sales of products, and in terms of profit - at enterprises where the material incentive fund is formed depending on the growth of profits.

In certain sectors (industries), other bonus indicators may be established for the executives of the enterprise and employees of the administrative apparatus of the ministry (department) with the participation of the Central Committee of the trade union.

14. Bonuses to executives of the enterprise and employees of the enterprise management apparatus for fulfilling and overfulfilling the indicators are paid subject to the bonus conditions established by the parent organization with the participation of the relevant trade union committee. At the same time, a prerequisite for bonuses is the fulfillment of the plan for the most important product range (group assortment), which is taken into account when forming a material incentive fund.

The ministries (departments) may decide on the issue of bonuses to these employees in cases of non-fulfillment of the plan for certain critical types of products in the reporting month (quarter), if these products were manufactured and sold in the previous period or discontinued at the request of the consumer (customer), confirmed by the State Planning Committee of the Union republic, ministry (department).

15. Ministries (departments) may allow the heads of enterprises, as an exception, to establish, in agreement with the trade union committee, for engineering and technical workers and employees of individual structural divisions of the management apparatus, other indicators and bonus conditions, taking into account the specifics of their work.

16. The indicators and conditions for remuneration of engineering and technical workers and employees of production, workshops, services and sections are established by the head of the enterprise in agreement with the trade union committee, taking into account the specific tasks facing each structural unit, as well as their importance in increasing production efficiency. Such indicators and conditions can be, for example, the fulfillment and overfulfillment of the plan in terms of sales volume, profit, profitability, production cost (or its individual elements), labor productivity, product quality, rhythm of production, completion of work on time and ahead of schedule.

The head of the enterprise, in accordance with paragraph 34 of the Decree of the Central Committee of the CPSU and the Council of Ministers of the USSR of October 4, 1965 N 729, can award masters and other engineering and technical workers of production sites who were directly involved in the development and implementation of organizational and technical measures for reducing the labor intensity of production.

17. Engineering and technical workers and employees of auxiliary shops and sections are rewarded according to the indicators established for employees of the enterprise's management apparatus, or according to the indicators established for the industries, shops, services and sections they serve.

The head of the enterprise may, in agreement with the trade union committee, when appropriate, establish bonuses for employees of auxiliary shops and sections based on their performance.

18. Along with the mandatory bonus conditions, in case of non-fulfillment of which bonuses are not paid, additional bonus conditions may be established, the failure to comply with which serves as a basis for reducing the amount of bonuses, but not more than 50%.

Additional conditions are established for senior employees of the enterprise by a higher organization with the participation of the relevant trade union committee, and for other employees - by the head of the enterprise in agreement with the FZMK.

19. Artists, dessinators, sculptors, fashion designers, heads of art workshops and laboratories and other workers of similar professions can be rewarded according to separate provisions approved by the head of the enterprise in agreement with the trade union committee.

20. For executive employees of the enterprise, the amount of bonuses for fulfillment and overfulfillment of bonus indicators are established by a higher organization with the participation of the relevant trade union committee; they cannot exceed the average size of bonuses for engineering and technical workers and employees for the enterprise as a whole (as a percentage of their official salaries).

For the rest of the engineering and technical workers and employees, the amount of bonuses is set by the head of the enterprise in agreement with the trade union committee, differentiated by production, workshops, services, sections, departments and other divisions of the enterprise, based on the volume and complexity of planned targets, the achieved level of use of production assets, as well as the value structural units in the enterprise system.

Employees of each structural unit of the bonus for the performance of bonus indicators are set in the same amount as a percentage of their official salaries.

21. Bonuses for managers, engineering and technical workers and employees are made based on monthly or quarterly performance results. In some cases, by decision of a higher organization, agreed with the relevant committee of the trade union, other bonus periods are established.

Higher organizations may allow enterprises, when remunerating managers, engineering and technical workers and employees based on monthly results of work, to take into account the implementation of the plan in terms of sales volume (or profit) and profitability of production on an accrual basis within a quarter. Bonuses for overfulfillment of the plan in these cases are paid only based on the results of work for the quarter.

22. In case of overexpenditure of the wage fund for the enterprise as a whole, recalculated by the percentage of the implementation of the plan (relative overexpenditure), bonuses accrued to senior employees of the enterprise’s management apparatus are reduced by the amount of the allowed overexpenditure, but not more than 50% of the accrued bonuses, for a period until reimbursement.

If the enterprise reimburses the allowable overexpenditure of the wage fund within 6 months, the specified employees are paid 50% of the part of the bonus that was not paid in previous periods due to the overrun of the wage fund.

In the event that an enterprise overspending the payroll in the reporting month (quarter), but for the period that has elapsed since the beginning of the calendar year, there is sufficient savings on the payroll recalculated in accordance with the implementation of the plan, the accrued bonuses to the executive employees of the management apparatus are paid in full size.

In the same manner, bonuses are paid in case of overspending of the wage fund to executives of production, workshops and services of the enterprise. At the same time, the overspending of the wage fund is taken into account only for the corresponding production, workshop and service.

Those responsible for spending the payroll include employees whose positions are listed in the List approved by the Decree of the State Committee of the Council of Ministers of the USSR on Labor and Wages and the All-Union Central Council of Trade Unions dated February 28, 1959 N 169, taking into account the changes made to the said List by the Decree of the State Committee of the Council of Ministers of the USSR on labor and wages and the All-Union Central Council of Trade Unions of December 30, 1965 N 819/39.

Bonuses for senior foremen (heads of sections) and foremen are made regardless of the state of spending the wage fund for the section, service, workshop, production and enterprise as a whole. At the same time, the head of the enterprise, if there is an unreimbursed overspending of the wage fund on the site, which was made through the fault of the senior foreman (head of the section) and the foreman, may reduce the amount of bonuses for these employees, but not more than 50 percent, as in the month in which the overspending was allowed, and in the next month until its reimbursement with the subsequent payment of bonuses in the amounts established by clause 22 (paragraph 2) of this Model Regulation.

If there are savings in the wage fund for the enterprise as a whole, the head of the enterprise has the right to pay bonuses in full to the executives of production, services and workshops who have improved their work, but have not yet reimbursed the overspending of the wage fund made over the past period.

23. The basis for accruing bonuses to executive employees of the enterprise and employees of the enterprise’s management apparatus is the data of financial statements, and for the accrual of bonuses to employees of production, services, workshops and sites - the data of financial statements and operational accounting.

24. Prizes are approved:

executives of the enterprise - a higher organization;

other engineering and technical workers and employees - the head of the enterprise.

The head of the enterprise may, in agreement with the trade union committee, taking into account the quality of work and the personal contribution of the employee, increase or decrease the bonus accrued to the employee, but not more than 25%. The specified increase or decrease in the amount of bonuses for executives of enterprises is carried out by a higher organization.

III. General provisions

25. Bonuses for the reporting period (month, quarter, season) are paid no later than one month after the end of the reporting period.

26. Employees who have worked for an incomplete month (quarter, season) in connection with conscription into the Soviet Army, transfer to another job, admission to an educational institution, retirement, dismissal due to redundancy and other valid reasons, the bonus is paid for the actually worked time in this accounting period.

For newly hired employees, the bonus for hours worked in the first month of work may be paid at the discretion of the head of the enterprise.

27. The head of the enterprise and the heads of higher organizations are given the right to deprive individual employees in whole or in part of bonuses for violation of production and technological instructions and other production omissions. The list of production omissions for which employees may be deprived of bonuses is established by the head of the enterprise in agreement with the trade union committee. When establishing a list of production omissions, the fulfillment by the enterprise of tasks and obligations for the supply of products in the range corresponding to the concluded contracts (accepted order for execution) must be taken into account.

In cases of administrative or criminal liability, as well as the application of measures of public influence for hooliganism, employees may be deprived of bonuses in accordance with the Decree of the Presidium of the Supreme Soviet of the USSR of July 26, 1966.

The right to decide on the deprivation of workers' bonuses in whole or in part in the cases listed above is also granted to the head of the workshop (the corresponding structural unit) independently or on the proposal of the foreman.

Persons who have committed absenteeism are deprived of the bonus in whole or in part.

When submitting to the pricing authorities projects of wholesale and retail prices with deliberately inflated production costs, a bonus to the director, deputy director for economic issues (chief economist), head of the planning department, chief (senior) accountant of the enterprise for the implementation and overfulfillment of the plan for the sale of products (profits), profitability of production, targets for the growth of labor productivity and the share of products of the highest category and new and improved consumer goods are not paid for the period in which the violation was committed.

The deprivation or reduction of the amount of bonuses is formalized by order (instruction) of the relevant manager with the obligatory indication of the reasons and must be carried out for the billing period in which the omission in work was committed. (As amended September 28, 1972.)

28. Bonuses to workers from the material incentive fund are paid within the limits of the part of the funds of this fund allocated according to the estimate for bonuses to workers. Bonuses for management, engineering and technical workers and employees - within the limits of the part of the material incentive fund allocated for bonuses to these workers.

The distribution of the material incentive fund for bonuses to workers, leading engineering and technical workers and employees, adopted in the estimate (as a percentage), is maintained with an increase (decrease) in the fund due to overfulfillment (underfulfillment) of the plan.

The funds deducted to the material incentive fund for improving (against the established targets) indicators of labor productivity and the share of products of the highest category and new and improved consumer goods are directed to bonuses for workers, managers, engineering and technical workers and employees according to these indicators. These funds can also be used to increase the bonus for the growth of labor productivity and improve the quality of products, paid to workers from the wage fund under the existing bonus systems. (As amended September 28, 1972.)

29. For bonuses to employees following the results of the first and second months of each quarter, enterprises may make advance deductions from profits to the material incentive fund. These deductions are established in amounts that ensure the payment of bonuses accrued to employees.

Bonuses based on the results of work for the third month of each quarter are made within the material incentive fund, calculated according to the performance of the enterprise on an accrual basis from the beginning of the year (or from the time of transfer to a new system of planning and economic incentives in this year).

30. On the basis of this Model regulation on bonuses, the head of the enterprise, in agreement with the trade union committee, approves the provisions on bonuses for workers, managers, engineering and technical workers, employees and other categories of employees of the enterprise (junior service personnel, security, etc.).

The indicators, conditions and amounts of bonuses are set annually upon approval of the annual plan. At the same time, a plurality of indicators and bonus conditions should not be allowed.

In order to increase the effectiveness of the application of bonus systems, ministries and departments, with the participation of the Central Committee of trade unions, taking into account the positive experience and characteristics of industries, develop recommendations on bonuses for workers, engineering and technical workers, employees and other categories of employees of enterprises.

Employees of the enterprise are warned about the entry into force of the Regulation on bonuses, about changing or canceling it no later than two weeks in advance.

The text of the document is verified by:
"Legislative acts on labor",
1976