home Ideas Regulations on the award of commercial services. Sample provision on bonuses for employees of the enterprise

Regulations on the award of commercial services. Sample provision on bonuses for employees of the enterprise

Regulation on bonuses - a sample of this local act is available for free download from the link at the end of the article. This dThe document allows you to ensure the legitimacy of the employee's payment of incentive payments, to determine the criteria by which they are carried out. If the provision is drawn up correctly, then the employer may not worry that he may have any problems when calculating bonuses. After reading the article, the reader will receive information on how the provision for the payment of the bonus is drawn up, what information should be reflected in the document.

The Labor Code of the Russian Federation does not contain a definition of the concept of bonuses, nor does it oblige employers to accrue bonuses to employees. At the same time, the Labor Code contains norms due to which bonuses can be accrued, and also determines the procedure for fixing the procedure for bonuses.

So, according to the provisions of art. 129 of the Labor Code of the Russian Federation, wages are not a single payment. It is divided into various components such as:

Payments for the performance of their duties by employees. The amount of such payments depends on various criteria, namely: the qualifications of employees, the complexity of the work performed, its quantitative and qualitative indicators, and working conditions.
Compensation payments. These are various kinds of additional payments that are subject to accrual to employees subject to certain conditions. For example, such surcharges are charged in the northern climatic zones, for special working conditions in hazardous industries, etc.
incentive payments. It is in their composition and includes bonuses, allowances, surcharges.

By virtue of the requirements of Art. 191 of the Labor Code of the Russian Federation, bonuses are a method to encourage an employee who properly performs work duties, i.e. in fact, it works well, is not subject to penalties. The employer himself determines in what amount to pay incentive payments, the timing and procedure for accrual. The provision on bonuses may reflect the conditions for the payment of bonuses, the procedure for their implementation, size, grounds for refusing to accrue, etc. Below we will tell you how to write a document. A sample provision on bonuses to employees can be found at the end of the article.

Why draw up a provision on employee bonuses

The document is compiled in order to systematize the procedure for encouraging employees in the organization and identify the criteria under which payments will be made.

If the provision is valid, then it is binding on both the employer and employees. This approach helps to avoid misunderstandings between employees and management, ensure uniformity in the payment of bonuses to different employees, determine the amount of bonuses and the cases when they are payable.

In addition, employees who know what they can be rewarded for strive to bring labor indicators before required level- fulfill the plan, produce the required quantity of products, bring its quality to the required one.

The provision can clearly identify situations in the event of which an employee is deprived of bonuses. If the premium is a significant proportion of wages, employees will want to receive it by any means, respectively, they will fulfill all the conditions that the employer requires, and which are indicated in the bonus regulation.

What conditions should be included in the provision

When drawing up a sample provision on bonuses for employees of an enterprise, it is necessary to pay attention to the following significant points:

Specify the most clear criteria that an employee must meet in order to receive bonuses. If the criteria are not provided, then the bonus is carried out just like that - without reason, respectively, the employer is responsible for the monthly transfer of amounts to employees and cannot refuse payments. If for some reason there are no bonus conditions in the provision, it is necessary to enter the conditions for deprecating bonuses in its text. This will avoid the need to pay bonuses to an employee who does not deserve them.
The Regulation can include a clause stating that bonuses are paid only if the organization has the financial ability for such accruals. In addition, an additional criterion for the transfer can indicate the will of the employer for this (i.e., the need to issue an appropriate order, which contains a volitional order for payment).

What is the difference between the provisions on bonuses, annual bonus and salary

All of the above provisions have a single legal nature. All of them are local acts of the head of the organization (rarely, but situations are possible when provisions on the payment of bonuses, including annual ones, are adopted in the form of collective agreements).

The salary regulation and the bonus provision are general and particular. Since premiums are integral part wages, respectively, the procedure for their payment can be included in the regulation on wages.

The provision on the annual bonus, in turn, is a special case of the provision on bonuses, respectively, it discloses the issues of paying exclusively bonuses related to the merits of employees for the entire past working year.

We recommend that you draw up one provision so as not to introduce a significant number of local acts in the company. It can specify both the procedure for paying bonuses in general, and the procedure for accruing annual bonuses. With this approach, the sample regulation on the annual bonus will look the same as the sample regulation on salary and bonuses.

In what form and how is the provision drawn up

In large organizations where employees work in multiple departments where labor processes are built differently, it is advisable to develop several provisions for each of the departments. IN small firms one document is sufficient.

It is allowed to include the text of the provision in local act regulating the payment for work. This is useful when there is no desire to approve a significant number of internal documents and complicate office work.

Of course, depending on the legal form of the company (or institution), the documents will differ. Thus, a sample provision on bonuses to LLC employees may differ significantly from the same provision in PJSC or in the budget educational organization, however, in essence, they are very similar documents.

An example of the content of a clause on the payment of bonus payments

The structure of the document can be absolutely anything. It all depends on what goals the drafting of the document pursues, what provisions are planned to be included in it.

IN general view, the structure might look like this:

General information, including about the organization, its structural divisions, the system of remuneration, etc.
Species list bonus payments, which can be accrued to employees of the company.
The order in which premiums will be calculated. Here you can enter various coefficients efficiency, formulas, take into account different labor indicators, etc.
The list of grounds on which the amount of bonuses can be reduced, for example, the presence of disciplinary violations, etc.
List of grounds for refusal to pay bonuses.

This structure is only illustrative, since the head of the organization has considerable freedom in shaping the structure of the bonus clause. The law does not prohibit the introduction of additional elements in the content of the document and fix additional rules.

General provisions

In this section, in addition to the above information, you can additionally touch on the goals for which bonuses are directed to employees. In particular, these may be employee motivation, improvement of labor indicators, productivity growth, improvement of efficiency.

Here you can also specify which specific employees are subject to the document. It can be all employees, employees of individual structural units, individual employees. Additionally, you can specify that only full-time employees receive bonuses.

List of types of bonus payments

This section reflects different kinds premiums. They can be:

Annual, quarterly, monthly.
Current, one-time.
Targeted and non-targeted.
Specific, for example, for the implementation of the work plan for the month, or abstract, for example, for Good work, quality service, etc. It is recommended that the reasons for the payment be as specific as possible.

The procedure for calculating and paying premiums

You can specify which documents employees must provide in order for bonuses to be accrued. In addition, you can appoint responsible employees for the accrual and payment of bonuses. As a rule, these are employees of the accounting department.

The amount of the premium can be determined different ways and be:

fixed;
as a percentage of salary or wages;
as a share of wages or salaries.

Grounds for reducing the amount of bonus or deprivation of bonus payments

In this section, as a rule, violations are indicated, in the event of which employees, the amount of bonus payments is reduced. For example, it can be various kinds of disciplinary sanctions, non-fulfillment of the plan, lack of material assets, etc. In addition, the grounds may be violations in the field of labor protection, non-compliance with the rules work schedule, failure to comply with the instructions of the management, damage to property and material assets belonging to the employer.

How to approve a position

The regulation on the payment of bonuses is a local act, respectively, and the procedure for its approval corresponds to the procedure for approval of any local act.

The document is approved by the employer. If the company has a trade union (which is rare for Russian realities), then it is necessary to take into account the opinion of this body, even if it consists a small amount of employees.

The form of the document is written. It should be introduced to the performers who are appointed responsible (for example, accounting staff), as well as employees who are affected by the position (actually - bonuses).

Thus, if there is a desire, the organization can adopt a Regulation on bonuses. Is not binding document, however, it is recommended to draw it up if it is planned to clearly systematize the procedure for rewarding employees. You can download the template for the award from the link below.

Read even more useful information in the heading: "".

Documents for download

Download an example of a provision on bonuses for employees of an enterprise

Regulations on bonuses- it is local normative act on the rules for assigning bonuses at a particular enterprise.

Such a document will avoid claims tax authorities on the issue of including bonuses in the composition of labor costs when calculating income tax.

The award clause can be:

section (annex) of the collective agreement;

section of the regulation on remuneration;

independent regulation.

What should be included in the award clause?

In respect of each bonus payment, the provision on bonuses must indicate:

bonus conditions;

circle of bonus workers;

bonus indicators;

the procedure for calculating the premium;

the amount of bonus payments;

frequency of awards;

bonus sources;

a list of production omissions in connection with which the bonus is not assigned;

a list of payments for which the premium is accrued and for which it is not accrued.

The structure of the bonus provision

The form of the provision on bonuses is not legally approved.

As a rule, the document consists of several sections:

general provisions;

types of bonuses and grounds for bonuses;

the procedure for determining the amount of premiums;

the procedure for calculating and paying bonuses;

types of violations for which bonuses can be reduced;

final provisions.

General provisions

In chapter " General provisions on bonuses ”indicates the characteristics of the document and the purpose of its adoption.

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

employee motivation;

growth in labor productivity;

improving the efficiency of the organization.

For example, premiums rely either only staff members, or both full-time and part-time.

This will confirm the reasonableness of the cost of paying bonuses to employees.

Types of awards and grounds for awards

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

Premiums are usually divided into current and one-time.

Current premiums are accrued periodically based on the results of each month, quarter or year.

One-time bonuses can be timed to coincide with an event or rely on some specific merit.

The text in the bonus provision should be structured in such a way that it is clear what the bonus is for.

Therefore, specific bonus indicators should be clearly listed, differentiated by categories of employees, by departments.

Yes, for production workers it is advisable to introduce bonuses for the fulfillment of the plan for the production of products or the growth of labor productivity.

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

For administrative workers provide bonuses for achieving a certain level of profit of the organization.

Bonus indicators for accounting employees are:

timely submission of tax and accounting reports;

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

Purchasing staff can be rewarded for timely delivery of purchased goods, raw materials or supplies and avoiding disruption to production and trade processes.

Employees who interact directly with customers are rewarded for quality service and no complaints.

In this section of the provisions on bonuses, bonuses for holidays and other remuneration paid out of the net profit of the enterprise may also be indicated.

The procedure for calculating and paying bonuses

The procedure for assigning bonuses is necessary to streamline the workflow when accruing remuneration.

The regulation on bonuses should provide for what documents within what period should be submitted to the head of the organization for the appointment of bonuses, and also appoint those responsible for compiling these documents.

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

Also, the provision should indicate the period during which the manager must make his decision on the appointment of the bonus. Based on the documents received with the visa, the director will calculate bonuses, prepare orders for the accrual of remuneration and make the necessary accruals.

In the position, you can specify a fixed amount of the premium. For example, this option is suitable for a bonus for completing an urgent task or for meeting labor discipline.

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

In particular, the percentage and the basis for accrual.

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

For example, such formulations are used. "For the implementation of the sales plan, a bonus of 50% of the employee's salary is due.

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

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

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

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

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

For example, employees who have been with the company for more than five years are awarded bonuses with a multiplier of 1.5.

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

Types of violations for which bonuses can be reduced

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

such measures disciplinary action, as a translation into lower paying job, remark or ;

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

omissions related to the duties of the employee under job description, non-performance or improper performance by the employee of his duties;

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

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

Regulations on bonuses: details for an accountant

Payment of bonuses: questions from practice
in the wage system. The regulation on bonuses to employees of the organization, which was ... consumption in the manner prescribed by the regulation on bonuses to employees of the enterprise for the year ... is provided for by the local regulatory act - the regulation on bonuses to employees based on the results of work ... the decisions of the arbitrators took into account the following. The regulation on bonuses to employees, which is an annex to ... are determined by the provisions on bonuses or other similar regulations. For your information: In the provision on bonuses ...
Bonus payment: when is it obligatory and when is it not?
Agreement, local normative act. The provision on bonuses may provide that the payment ... by a local regulatory act (for example, in the regulation on bonuses) or a collective agreement is the corresponding condition ... of the act (regulation on remuneration, regulation on bonuses, etc.). When studying ... compensation for non-pecuniary damage. Cancellation of the provision on bonuses. Can an employer cancel a pay...
Bonus payment after retirement
... (for example, the regulation on remuneration, the regulation on bonuses). As a rule, bonuses based on the results ..., the institution can prescribe in its bonus regulation the following features: the bonus is not ... exclusively on the conditions specified in the bonus regulation. Under these circumstances, there is no legal...

Timely payment of wages to an employee is one of the main responsibilities of an employer, therefore it is referred to the elements guaranteeing labor rights employee, and not to the elements of his motivation for better and more efficient work.

In connection with this circumstance, most employers, as a measure of the employee's monetary motivation, use bonus payments. Usually they are included in the total amount of wages and are appointed as a one-time or permanent measure to encourage an employee who has distinguished himself in some way in the course of his work.

Legal regulation

Since the payment of bonuses is not the obligation of the employer, each legal entity independently develops own system bonuses. The manager himself decides what types of bonuses to use and in what order.

At the same time, the current legislation allows them to be paid both in kind and monetary form. Anyway this system should function only within the framework of the current legislation.

As for the legislative regulation of this issue, it is carried out on the basis of the relevant provisions of the Labor Code. Russian Federation, namely, articles and .

It should be noted that the organization has the right, but not the obligation to develop the Regulations, therefore the question of the appropriateness of this step is decided in each case by the head legal entity individually.

Supervisory authorities not entitled to demand obligatory presence at the enterprise or in the organization of this local act.

In the event that the leadership decides not to develop and apply the named Regulation, its function is performed by other documents on personnel, for example, relevant orders.

Why and when to arrange

The provision on bonuses is accepted when it is in business systemic character. In the same case, when the encouragement of employees will be of a one-time nature, it is quite enough to issue a standard order on a standardized form of form No. T-11 and No. T-11a.

The development of a separate document is required in order to go away from detailed description bonus systems in a collective and labor agreement, limiting itself to a reference to a special document.

If it is correctly composed, employer can avoid:

payment of fines for incorrect calculation of income tax;
conflict situations arising with the Fund social insurance on the issue of calculating the amount and procedure for paying sick leave.

The main economic reason why it is worth adjusting the bonus system in business is the possibility of using this method significantly reduce company costs, and save on payroll.

Bringing the issues under consideration into separate document, it is possible to facilitate the work of adopting and amending it, avoiding the need to coordinate such actions with the trade union.

There are reasons and purely bureaucratic, so, for example, if there is a link to a special act regulating the bonus process, the company's accounting department may reflect the amount of the bonus as part of the costs of wages.

This circumstance can seriously affect the calculation of the tax base of the enterprise. In the absence of such a reference, such a right does not arise, and the conduct accounting will take place in a different way.

Current legislature does not install standard form document under consideration. In connection with this circumstance, it is usually compiled in free form. However, it usually contains following sections:

general information on the procedure for encouraging distinguished employees;
types of bonuses, as well as an exhaustive list of grounds for their accrual;
the procedure for approving one form or another of employee incentives, the algorithm for calculating the amount of bonuses;
final provisions.

General provisions of the document in question usually contain information about which of the employees can be rewarded, the purpose of introducing a particular bonus, the rules for its distribution, and the source of funding.

This section is closely related to the section on types of bonuses and bonuses. In it, usually all the bonuses available in the organization are divided according to the grounds for its payment. Usually such payments are set for:

intensive work schedule;
continuous work experience in an organization or enterprise;
the results of the work done.

All indicators in this section must be formulated short and clear. It is strongly not recommended to use common phrases and vague wording. IN sure ok All awards must be classified according to:

categories of personnel - employees, workers, employees of all categories;
the timing of incentive payments, such as quarterly and annual bonuses;
periodicity - one-time and regular;
source - the profit of the organization or the Wage Fund;
tax accounting;
percentage of salary or strictly fixed.

All charges are quality And quantitative. In addition, the bonus may directly depend on the performance of the unit or the enterprise as a whole production plan. Also, management personnel are usually rewarded for increasing profit margins.

Section of the Regulations dedicated to calculation of the premium and its size, is aimed at determining the circle of rewarded persons indicating the names of their professions, departments, types of work performed and positions held.

The bonus can be accrued as a lump sum in the form of a fixed amount or as a percentage of the wages paid to the employee. If the determination of the size of the premium is difficult due to the presence of a large number of different indicators, accounting experts recommend determining its minimum possible size. So, for example, the bonus to an employee can be set in the amount from 10 to 40% of the official salary.

In addition, this section should contain a clear algorithm for deciding on bonuses. This may be information about the decision, the method of communication to the accounting staff, the frequency of payments, the timing of the issuance of the order.

It should also indicate the conditions under which the amount of the premium is reduced. Basically, these are various cases of violation of labor discipline and other requirements established for the employee by the management of the enterprise.

Final parts of the Regulation devoted to the procedure for its entry into force, as well as the duration of the document. It should be noted that this act is usually valid until the moment when the management of the legal entity cancels it or a new regulatory document is adopted.

In the event that it is made as an annex to the collective agreement or is its section, the validity period will be limited to the validity of the primary document.

Features of compilation and procedure for registration

Since the current legislation does not provide official uniform of the Regulation under consideration, in each organization it is developed individually. It is taken in the form:

separate document;
section on wages;
clause of the labor or collective agreement.

When using the first and third options, the Regulation is signed director of a company or organization. In the second case, he cannot do this, since he will have to approve according to the rules of adoption of the collective agreement. Which option to choose depends on many factors, for example, on the requirements of the company's accounting department and instructions from the tax authorities.

Approval and algorithm for making changes

In the event that the personnel document in question is not part of a collective agreement, it is approved by the head of the organization by his order.

The text of the Regulation itself is attached to it in the form of an appendix, while the document without a mark on its approval is not in force. With this order of the head, against signature, all persons included in the staff of the company get acquainted.

In the same manner, amendments to this Regulation are made. For this, a separate order is also issued by the head of the organization. Employees similarly get acquainted with him under signature. If someone does not like the changes being made, they can be appealed first with the management of the enterprise, and then in court.

If the document in question was not accepted separately and was included as a section in the collective agreement, it is subject to all the rules for accepting such an agreement. In addition, to make even small changes, you will have to re-sign it.

Naturally, this provision is not beneficial for the employer, therefore, usually the heads of enterprises and organizations try to develop and adopt the Regulation on bonuses in the form of a separate regulatory act that can be ruled by a regular order for the organization.

Usually, the award procedure is initiated by the head of a particular unit of the organization or the immediate supervisor of the employee.

It is these persons who in the future put forward proposals for improving the bonus system, including determining the period during which the relevant local regulations will be in force. So, for example, bonuses can be monthly, quarterly, annual.

The Regulation itself is considered to have entered into force. immediately from the moment of signing the order or concluding a collective agreement. The date of such a decision is the starting point for the validity period of the documentation under study.

Separately, it should be said that if there is no indication of the validity period in its text, then the document is considered accepted for an unlimited period. Naturally, in the presence of such a date, with its onset, the Regulation loses its force. The same applies to the collective agreement, in the text of which it can be "written".

Sample for 2018

Despite the fact that the current legislation does not provide for the existence of a unified form of the Regulation in question, it is still desirable to use a sample of a similar document that has already proven itself. It can be found on specialized websites or in the press dedicated to accounting.

As for the sample of this document, it is worth saying that in 2018 there were no fundamental changes in labor legislation in the field of bonuses to employees Did not happen. In this regard, the structure of the document has not changed.

Thus, all samples and documents drawn up in the current year can be used to draw up documentation on personnel. The main thing is strict adherence Labor Code , so you need to carefully ensure that all the main details are correctly reflected in the document.

By correctly filling out the documentation on the bonus system, you can save a lot money from the payroll fund. In addition, in this way, the employer can avoid conflicts with employees. As a result, the activity of the business will remain stable, and the amount of profit received by it will increase.

The nuances of tax and labor legislation in matters of employee bonuses are presented below.

Most large companies with a significant number of employees, it is desirable to develop their own regulations that allow you to regulate relations with staff, taking into account the specifics of the enterprise. To ensure effective incentives for employees and indicate how this procedure takes place, the company can also draw up its Regulations on bonuses for employees.

The regulation on bonus payments to employees is a standard that is put into effect by the order of the management, which defines the main measures to stimulate and motivate people working at the enterprise in order to increase the efficiency of the enterprise.

This document allows you to adapt existing rules provided for by law to certain conditions of the enterprise, as well as to resolve arising on the appointment and payment of bonuses conflict situations.

The importance of this act also lies in the fact that it allows you to confirm the economic feasibility of the company's costs incurred in this area.

Many competent authorities that come with a check on enterprises are often asked to provide this document in order to verify the correctness of taxation and inclusion in the cost base.

The regulation on bonuses defines those situations and indicators, the achievement of which allows the employee to pay bonuses both for performance and compliance with labor discipline. And if a dispute arises over the legality of assigning or not assigning bonuses, then guided by this Regulation, you can resolve the issue and protect the interests of the company.

Since the company employs a significant number of employees, it is rather laborious to consider such conditions in them. It is best to create a standard, and refer to it when concluding contracts. This will also streamline stimulus measures.

When creating a provision on bonuses for employees, one must remember the main thing. Its norms should not contradict labor legislation and worsen the rights of employees.

Attention! On small businesses a separate similar local normative act may not exist, its norms may be regulated by another document, such as.

Sample provision for bonuses for 2019

What should the award statement contain?

The provision on bonuses to employees does not have a strictly defined form. Each subject develops it in accordance with the existing needs, therefore, it may include a variety of questions on the stimulation and motivation of work in the enterprise.

General information

This section should indicate the main goals and objectives of the document.

IN big company, consisting of many subdivisions, the provision can be drawn up both for each subdivision and for groups that have the same types of bonuses.

You also need to determine what types of employees the document applies to - full-time, part-time, all, etc. This will serve as a justification for the costs incurred.

Important! After the adoption of the document, its content must be brought to the attention of the company's employees. They must familiarize themselves with it, and then put their signatures either in the journal intended for this, or on.

If there is a need to make changes to the provision, the responsible employee must report this in a memorandum or memo. Based on it, the leader must form working group or appoint responsible person who will be involved in the preparation of the new document.

The procedure for amending the regulation

The law does not establish how the employer must make changes to existing regulations. If the company has a trade union body, then such actions must be coordinated with it. Otherwise, you can issue a separate document with a list of changes, or make the adoption of a provision in new version.

The process for accepting changes should be the same as the way the original document went live. If the provision on bonuses to employees was put into effect by order, then in order to introduce changes, it is also necessary to draw up an order. If the acceptance was made by affixing the stamp “Approved”, then the same should be done with the changes.

The law establishes that the employer is obliged to familiarize all employees against signature with any internal act. Exactly the same action must be performed when accepting changes - each employee must read it and put a signature under it.

Material incentives for personnel are rightfully considered an effective tool for achieving high results. entrepreneurial activity. But in Russian legislation there are no strict requirements regarding bonuses, so the employer makes the decision himself.

In order to ensure that when calculating income tax, the fact of attributing bonuses to labor costs does not raise doubts among employees of the Federal Tax Service in order to comply labor law RF, to defend oneself in court in the event of claims by employees regarding bonus payments and their size, it is recommended (but not mandatory) for convenience to draw up an internal act of the organization regulating the amount and procedure for bonus payments: "Regulations on bonuses and material incentives for employees."

Then the following remark is written in the employment contract: "Based on the results of work, employees may be paid bonuses on the basis of the bonus provision."

According to the legislation of the Russian Federation, bonuses and lump-sum incentive accruals specified in labor or collective agreements are attributed to labor costs.

In what cases may be required? Read about the application and compilation of this document in the article at the link.

In these documents, you can simply refer to a separate provision on bonuses and material incentives for employees or write in detail for each employment contract.

The regulation on bonuses serves as a local normative act and is provided to the employees of the organization for mandatory familiarization, in confirmation of which they must put their signature.

For companies from complex structure organization and a significant number of employees, it would be rational to write for each structural unit(groups of divisions) a separate provision on bonuses.

The main theses of the document on material incentives for employees

There is no strict model for the provision. When compiling, they are guided by the characteristics and needs of the organization, taking into account the basic information regarding bonuses and the legislation of the Russian Federation.

An inventory of documents is necessary when working with a large number of papers. You will learn the rules of this procedure and the procedure for compiling the corresponding document.

The document should include the following points:

purpose of the award;
list of positions for which bonuses are provided;
what funds will be used to accrue bonuses;
results (indicators) upon fulfillment of which the employee will be entitled to a bonus;
conditions for the provision of bonuses (an employee must not only achieve certain results, but at the same time, the relevant quantitative and qualitative standards must be observed);
the amount of premium accruals;
bonus scale, which shows the dependence of the size of the bonus on the level of performance;
bonus periods (quarterly, monthly, etc.);
omissions that lead to a reduction in the amount of the premium or non-accrual at all;
a list of incentive and compensatory payments, for which bonuses are accrued (for example, for combining positions, for performing official duties temporarily absent employee, etc.);
Which payments are not eligible for premiums.

All points are carefully prescribed to exclude any possibility of double interpretation.

If, for example, one of the clauses of the employment contract is devoted to the size of bonus payments, and the conditions for granting or omissions in work are not specified, then such payments can be interpreted as mandatory for the employer.

An approximate plan and a sample provision for bonuses in an LLC

Paragraph 1: introduction.

Paragraph 2,3,4..,n: main content.

Paragraph n+1: conclusion.

In the introduction, it is necessary to show that the Regulation on Bonuses serves as an internal regulatory act that defines the bonus rules that are binding on employees.

This paragraph contains the following points:

what the document regulates (indicators of bonuses, categories of employees, circle of persons, other issues), give detailed information in the following paragraphs;
why it is introduced (for example, as a material leverage for the qualitative and quantitative improvement of the results of labor activity).

In the following cases, the local normative act loses its valid status:

The document has expired.
The management's order to cancel the provision went into effect.
The provision on bonuses by a court decision is considered invalid.
The provisions of the document are contrary to the collective agreement or the law that has entered into force. (Invalid will be considered separate provisions of paragraphs.)

The second paragraph follows:

indicate the categories of bonuses and bonus indicators and describe in detail what exactly the material reward is due for (vague phrases can cause confusion and double interpretation, and subsequently cause a lot of trouble in court);
differentiate indicators by categories of employees and departments.

Types of awards:

periodic, according to the final results for a certain period - quarterly, annual, etc.;
one-time, correlated with any event (for performance indicators, for the Employee's Day, successful completion of the company, for technical development, etc.).

The activities of most specialists in various fields are regulated by professional standards. see the link.

As a basis for financial incentives employee may take one or more indicators.

Indicators, main categories:

Quantitative: fulfillment or overfulfillment of the plan, execution of planned work on time or in a shorter period, in a smaller composition than provided for by the norms of the organization, etc.
Qualitative: reducing the volume of substandard products, improving the quality of the service provided, etc.
Reducing costs (raw materials, fuel, electricity, maintenance and repair of fixed assets, etc.)
An expedient approach to technical equipment and equipment: increasing the efficiency of equipment, etc.

A sample provision on employee bonuses can be. This option is suitable for both sole proprietors and LLCs.

Paragraph three should be devoted to the method of calculation and the amount of bonus accruals. Here it would be advisable to indicate the positions subject to bonuses, to disclose the conditions for granting bonuses.

It would be quite useful to list the omissions that affect the size and payment of bonuses. During the trial, this will help to justify the decision of the organization's management, for what reason the bonus was not paid or provided in a reduced amount.

Omissions:

facts of violation of labor discipline, as a result of which penalties were applied to the employee (remark, reprimand, demotion, dismissal);
negligence in the performance of official duties by the employee (or non-performance);
non-compliance with safety requirements and sanitary standards, internal labor regulations of the organization, violation of labor protection regulations;
failure to comply with orders and orders of the administration;
absence from the workplace for 3 hours without good reason;
presence at the workplace in a state of intoxication;
damage to the organization's property.

As a bonus, you can fix the amount Money or a percentage of some indicator.

When new equipment is put into operation, it must be documented. See sample act.

The amount of the premium includes personal income tax, contributions for insurance against accidents and occupational diseases, contributions for compulsory pension insurance.

What other information should the award statement contain?

Who is responsible for deciding and the amount of material incentives for employees (as usual, members of the top management of the organization have such powers);
On the basis of which document the accounting department implements this decision;
Deadlines for making a decision on awarding a bonus (as an example: the deadline for adopting a resolution on quarterly bonuses is the 30th day of the last month of the quarter);
Award sources.

In the last paragraph of the provisions on bonuses, the date of entry into force of the provision and the date of expiration are prescribed.

If the validity period is not indicated, then this document will be valid until the entry into force of the new provision.

You will learn about the development and use of an employee bonus system in an organization from this video: