Sample regulation on bonuses for employees of LLC

To stimulate employees, many organizations provide for the payment of bonuses. Which is carried out in accordance with the developed regulation on the allocation of additional funds, and includes salaries and tariff rates, as well as the procedure for calculating the additional incentive payments provided.

Premium Benefits

Part 1 of Article 129 of the Labor Code of the Russian Federation provides, in addition to the basic salary, additional incentive payments, which are divided into the following types:

• various financial supplements to the basic earnings. This type of bonus can be given to workers for certain qualification achievements and long work experience in one enterprise. At the same time, the more time an employee carries out his labor activity in the same organization, the greater the amount of the allowance. These payments can be set by a specific amount of money, or as a percentage of wages;
• preferential benefits. They are paid in the form of material assistance upon retirement or maternity leave, as well as when an employee is sent to medical and recreational institutions. Typically, these benefits are one-time;
• premium rewards. Accrued to improve the production process and improve the state of labor protection and safety at the enterprise. Such accruals are referred to as incentive surcharges.

Part 2, Article 35 of the "Labor Code" of the Russian Federation regulates that all types of allowances and bonuses used in the organization must be reflected in the collective agreement and internal documentary acts of the Limited Liability Company (LLC).

Based on part 4, article 8 of the Labor Code, it must be taken into account that the company's local documents should in no way aggravate the situation of workers with respect to the current legislation.

The concept of the word "award"

According to part 1 of article 129 of the Labor Code, bonus remuneration is a component of the earned salary, which is calculated for employees who perform their job duties in a quality manner.

The procedure for calculating bonuses should be included in the internal regulations of the organization, such as:

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• regulation on incentive remuneration;
• collective agreement or agreement;
• company's internal labor regulations.

It is also permissible to form a separate order of the head of the enterprise on the accrual of incentives specifically for one or a group of employees.

The bonus, which is an integral part of the salary, must be accrued for the period of time worked, which is usually one month or quarter. This type of encouragement is carried out only by checking the final results carried out by one or another employee. Such accrual rates are regulated by the letter of the Ministry of Labor of the Russian Federation No. 14-1 / v-911 dated September 21, 2016.

Each organization has the right to personally determine the timing of the issuance of bonus funds, which are mainly carried out:

• once a month (monthly);
• once a quarter (quarterly);
• once a year (annually).

The labor legislation of the Russian Federation regards it as a violation if the regulatory documentary acts of the enterprise do not contain clear terms for accrual and dates for payment of bonus financial resources.

The purpose of the awards is to encourage employees to high-quality and successful production activities, as well as to strive for professional growth in the "OOO".

Types of premium accruals

The accrual and payment of bonuses depends on the following factors:

• form of encouragement;
• intended purpose;
• analysis of the coefficient of the production process;
• accrual method;
• payment frequency;
• other indicators.

The above factors, in turn, are divided into subspecies.

Forms of encouragement:

• financial;
• grocery;
• commodity.

Purposes:

• achievement of certain production results;
• implementation of assigned special tasks.

Analysis of the coefficient of the production process:

• personal;
• collective.

Calculation methods:

• absolute (of a certain volume);
• conditional, calculated as a percentage.

Payout frequency:

• regular, which are paid constantly;
• one-time, charged for the specific work done.

Other indicators:

• length of service;
• holiday dates;
• birth of a child.

Position formation

There is no legally regulated procedure for the accrual and payment of bonus surcharges. With the exception of Article 191 of the labor law, where only the concept of the word "bonus" is deciphered. Therefore, each employer selects the rules for the implementation of incentives for himself individually. This action is based on the order of the Ministry of Labor of the Russian Federation.

The head of the organization has the right to fix the rules for calculating bonuses as follows:

• include all the conditions of remuneration in the employment contract with the employee;
• to introduce the procedure for the payment of additional payments in the regulation on wages;
• formulate and put into effect the regulation on bonus allowances.

When drafting and enacting such a provision, the following nuances must be taken into account:

• bonus payments should be reflected in both the position and the employment agreement. Since financial payments that are not included in the agreement cannot be taken into account, and tax deductions on income will not be made on them, which is a violation of Article 270 of the Tax Code of the Russian Federation. This condition is typical for "LLC" paying tax on the general system;
• periodic payment of bonuses without these aspects, implies the accrual of such payments, regardless of the quality and productivity of bonus workers;
• regulations must indicate the direct dependence of the payment of bonus benefits on the financial solvency of the enterprise.

Award form

The regulation on bonuses to employees is an internal regulatory document of the organization, and its sample is formed in a free form and on an individual basis.

However, this form must contain the following information:

1. common provisions:

• name of the documentary act;
• data that the document is internal and drawn up in accordance with applicable law;
• the name of the enterprise or its branch;
• list of workers (full name) who are awarded;
• justifications for the introduction of this act into force;
• on what grounds (laws) the accrual is carried out;
• financial source from which the payment of additional funds will be made.

1. allowance features:

• the grounds on which the accruals depend;
• coefficients for which the premium is calculated;
• amount of expected payment;
• rules for enrollment and payment;
• a list of justifications due to which the employee is deprived of bonuses.

1. calculation procedure:

• the timing of the calculations;
• rules for approving the list of persons subject to bonuses;
• rules for the formation of an order on allowances.

1. final conclusion:

• rules for approving the act;
• rules for including changes and additions;
• period of validity of the regulation.

The procedure for calculating the bonus in the regulation on remuneration in the "LLC"

The main task of the "Regulations ..." is to systematize and explain the procedure for paying and calculating earned salaries, including additional incentive and other allowances that exist at a particular enterprise.

This internal document usually includes the following items:

Each organization personally determines whether to combine the provision on bonuses with the provision on remuneration, or not. Therefore, each head of the company makes his own decision regarding this issue.

Entry into force of the provisions

The period of validity of such regulatory local documents at the enterprise is usually prescribed in the act itself. However, if this clause is absent, then the provisions are considered unlimited. That is, the validity period is unlimited.

The developed provisions should be approved only by the head of the company, in agreement with the authorized person of the labor collective. Such a rule is regulated by part 4, articles 8 and 372 of the Labor Code.

In addition, Part 2, Article 72 of the “Labor Code” of the Russian Federation states that the head of the enterprise must without fail notify his subordinates about the introduction or change of the “Regulations ...”. At the same time, the legislative framework of the Russian Federation does not provide for the generation of written notices for each employee individually. Therefore, one signature of the employee on the introductory sheet of the application is enough.

A regulatory document on remuneration may include not only information on the procedure for accruing and paying salaries, but also provides for incentive surcharges existing in the organization.

However, the employer has every right to develop and approve a separate provision on bonuses.

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