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Regulations on bonuses for employees of a travel company. Sample regulation on bonuses for employees of LLC

incentive payments

Chapter. 20 of the Labor Code of the Russian Federation.

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

Additional payments and various allowances. The specified type of incentives can be established for an employee, for example, for the level of qualification (obtaining an academic degree, with a supporting document, etc.). Significant experience and length of service in a particular enterprise can serve as the basis for the accrual and payment of an allowance. This type of incentive can be determined as a fixed amount, or as a percentage of the salary.
Incentive payments. Can be installed once, for example:
- material assistance to employees;
- retirement allowance;
- payment for vouchers when referring to sanatorium treatment, etc.
Awards, which will be discussed in more detail below.

Note! All of these types of incentives, the procedure and grounds for their accrual and other information are indicated in the collective agreement, as well as in the local acts of the LLC (part 2 of article 135 of the Labor Code of the Russian Federation).

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

Award: concept

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

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

bonus regulations;
collective agreement;
labor rules.

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

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

The timing of the payment of bonuses can be different:

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

Specifically, the timing of the payment of bonuses should be indicated in local regulations enterprises, and if a specific date is set, this will not be a violation of Part 6 of Art. 136 of the Labor Code of the Russian Federation.

The main purpose of bonuses is to stimulate employees to be successful. labor activity in LLC, they also contribute to improving the quality of work, professional growth.

Types of premiums

It is customary to distinguish between several types of awards:

By form of payment:
- monetary;
- commodity, in the form of a certain gift.
For the intended purpose:
- when achieving high performance results;
- performing a specific task.
According to the performance indicators of labor activity:
- individual;
- collective.
According to the method of calculation:
- absolute, i.e., a fixed size;
- relative, in the calculation of which certain percentages and allowances are taken into account.
By frequency:
- systematic bonuses paid regularly;
- one-time awards.
According to established indicators, such as:
- for years of service;
- for a holiday or anniversary;
- at the end of the next working year for an employee in the company.

We draw up a position on the award

Note! There is no separate chapter in the Labor Code of the Russian Federation devoted to the premium, the procedure for its accrual, payment. Art. 191 of the Labor Code of the Russian Federation contains only the concept of a bonus (this is an encouragement to an employee for conscientious performance their job responsibilities). Accordingly, it follows that the procedure for calculating this type of incentive is at the discretion of the employer. This is confirmed by the letter of the Ministry of Labor of Russia dated September 21, 2016 No. 14-1 / V-911.

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

Prescribe these conditions in the employment agreement with the employee.
Include rules on bonuses in the regulation on remuneration.
Enter the award clause.

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

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

Bonus clause template

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

The sample provision should include the following information:

General provisions:
- its name as a document;
- an indication that the document is a local normative act, developed in accordance with the norms of the current labor legislation;
- an indication of the name of the enterprise (if the specified provision is being developed for a particular department: sales, sales, etc., then a link to it);
- a list of employees to whom the specified document applies (if necessary);
- purpose of introducing the document;
- reference to the right, and not the obligation of the employer to accrue bonuses;
- source of funding for bonus payments.
Award indicators:
- a list of grounds for which the premium is to be charged;
- basic indicators;
- the size of the established premium;
- the procedure for accrual and calculation;
- a list of grounds on which an employee may be deprived of payment.
Award submission:
- payment procedure and terms;
- the procedure for approving lists of employees for bonuses;
- the procedure for issuing an order for encouragement.
Final provisions:
- procedure for approval of the document;
- the procedure for making changes;
- term of the provision.

Rules on bonuses in the regulation on remuneration of LLC

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

The regulation on remuneration may consist of the following sections:

General information relatively:
- the name of the enterprise in which it is accepted;
- procedure for the payment of wages;
- vacation pay;
- deductions from wages;
- the procedure for paying wages, including in the event of the death of an employee, failure to perform official duties.
Salary information:
- its size and order of determination;
- the procedure and grounds for changing the salary rate;
- how to change the monthly rate.
Additional payments (premiums):
- list of existing surcharges at the enterprise;
- grounds for the accrual of incentive payments;
- weekend payouts and holidays, night time.

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

Introduction at the enterprise of provisions on remuneration and bonuses

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

The indicated local regulatory legal acts are approved by the head of the enterprise, but taking into account the opinion of the representative body of employees (part 4, article 8, article 372 of the Labor Code of the Russian Federation). This requirement must be observed regardless of the size of the trade union organization (determination of the Leningrad Regional Court dated August 21, 2013 No. 33-3211 / 2013).

At the same time, according to the conditions of Part 2 of Art. 74 of the Labor Code of the Russian Federation, when these acts are put into effect, the employer is obliged to notify his employees about this, since wages are essential condition employment contract (part 2 of article 57 of the Labor Code of the Russian Federation). Moreover, part 2 of Art. 74 of the Labor Code of the Russian Federation does not oblige the administration to create separate notifications for each employee; for this, only the signature of the employee on the order and familiarization with the situation is sufficient.

Features of the bonus director of LLC

Features of the director's bonus are caused by the uniqueness of his legal status in LLC. If in relation to another employee he is the employer, then in relation to him the LLC itself, represented by its founders, acts as the employer.

Conclusion! Therefore, the award is not allowed to be issued by order of the director (part 2 of article 135, article 191 of the Labor Code of the Russian Federation).

The grounds for bonuses to the director are also fixed in the employment contract or local act of the organization.

The decision to pay the bonus to the director is made by the participants of the LLC and fixed:

protocol general meeting members of the society;
decision of the sole member of the LLC.

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

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

Important! The payment of a bonus based on a director's order may result in tax office challenge the reduction in taxable income by the amount of the premium.

Note! If the director is sole member society, the decision on bonuses he makes independently.

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

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 with the labor legislation of the Russian Federation, to defend themselves in court in the event of claims by employees regarding bonus payments and their size, it is recommended (but not worn mandatory) for convenience, 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 granting 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 the provision 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 rules for bonuses that are mandatory for 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 ambiguous 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 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 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 bonus accruals, you can fix the amount of money or a percentage of a certain 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 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:

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 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 in cash. 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 Regulation, 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 management decided not to develop and apply the named Regulation, its function is performed by other documents on personnel, for example, the 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 promotion of employees will be one-time, 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, as well as save on payroll.

By bringing the issues under consideration into a separate document, it is possible to facilitate the work on its adoption and amendment, 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 can 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 general phrases and slurred wording. AT 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 persons to be awarded with an indication of 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 cash 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 having 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 by law for 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 rules must not contradict labor law and worsen the rights of employees.

Attention! On the 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, so 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.

AT 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.

In 2019, write down the conditions for incentive payments in the regulation on bonuses to employees. This document will help justify the payment of bonuses to employees and avoid disputes with tax authorities. You can find a sample bonus provision for 2019 in the article.

The Labor Code does not require employers to draw up a regulation on bonuses to employees. But it is better to develop local act.

Firstly, the document will allow to prove that the company has rightfully included the amount of bonuses in expenses. Secondly, it is not necessary to describe the procedure for paying bonuses in labor contracts with employees.

Who needs to draw up a provision for bonuses

The development of a document on the procedure for paying bonuses is the right, not the obligation of the company (letter of the Ministry of Labor of September 21, 2016 No. 14-1 / B-911). Such a document is necessary if the enterprise has a complex system of material incentives.

If the bonuses are of a one-time nature, then for their payment it is enough to issue an order signed by the head of unified form No. T-11 or No. T-11a (part 1 of article 8 of the Labor Code of the Russian Federation).

All employees should be familiar with the provision on bonuses. As a rule, companies keep a special journal for this purpose, where employees sign after studying the document.

If the company has a document that spells out all the conditions for calculating incentive payments, a reference to it must be made in the employment contract with the employee.

Sample provision for bonuses for 2019

What should contain the provision on bonuses to employees

There is no standard sample provision on bonuses for employees in the legislation. D The document of the company is compiled in free form. It can be either a separate document or a section in a collective agreement.

If the company decides to include bonus conditions in the collective agreement, then the changes must be agreed with the representatives of the employees and the employer. Details on how to conclude a collective agreement with employees and what to write in it, were told by experts of the Glavbukh System.

Single Document will better reflect the entire system of rewarding employees. Each structural unit may have its own principles for calculating additional payments.

The main points that are important to reflect in the procedure for the payment of incentive payments are given below.

What should be fixed in the provision on bonuses:

circle of employees who receive bonuses;
types of incentives and the frequency of their payment (monthly, quarterly, annual);
the amount of bonuses (fixed amount, percentage of salary);
indicators and conditions under which the company accrues bonuses. They may be different for employees of different departments;
at what expense the premium is paid (expenses of the reporting period, funds special purpose, retained earnings of previous years);
what documents on awards, who draws up and when;
timing and procedure for payment of premiums.

General information

In the "General Provisions" section, write that this local act regulates bonuses for employees, establishes bonus indicators, the procedure for calculating and paying.

Then open the concept of the award in the document. For example, like this: "Bonuses are encouraging (stimulating) payments to employees that are made by the employer in accordance with Articles 22 and 191 of the Labor Code of the Russian Federation and Article 255 of the Tax Code of the Russian Federation."

After that, describe to whom this provision applies: to all or only to employees of a particular unit.

Is it possible to include in the Regulations the condition that employees on probationary period bonuses do not accrue >>>

Types of premiums and grounds for payment

In the second section, fix the types of bonuses paid:

by periods of payment - monthly, quarterly, annual;
by achieved indicators (for example, “for making ten sales in one month” or “for fully meeting the deadlines for the delivery of work during the quarter”);
by bonus categories of employees (bonuses for department managers, bonuses for department heads, etc.).

Tax and labor inspectors want to see specific characteristics. Therefore, describe in as much detail as possible for what and to which employees a cash bonus can be issued. What bonuses can be included in the costs >>>

Calculation and approval of the amount of the premium

For each type of bonus, write down the calculation formula. If the company pays bonuses in a certain amount, then simply indicate it in this section. Also, be sure to write down where the company will take the money for bonuses from. How to reward accounting for good work

Special conditions

A separate section can be devoted to the conditions under which bonuses are not awarded to employees. In addition, it is worth directly describing in the provision on bonuses the situation when the bonus is not paid even when the indicators are achieved. These may be low profit margins. It is necessary to indicate specific amounts of profit or a percentage ratio to some of the past periods.

Final provisions

Finally, write how the provision is put into effect and from what date it applies. If you do not specify the validity period of the provision, it is considered indefinite.

The procedure for approval and change of position

After the "bonus" document has been drawn up, coordinate it with the representative body of employees (if any) and approve it with the head of the organization (part 4 of article 135 of the Labor Code of the Russian Federation). It is not necessary to certify a document with a seal if the company or entrepreneur does not use a stamp in their work. A sample of how to properly draw up a bonus clause >>>

The provision on bonuses may need to be corrected, amended and adjusted for a variety of reasons. You can correct it at any time, unless otherwise specified in accounting policy companies. To make changes, gather an unscheduled meeting of the administration and members of the trade union organization. If the company does not have a trade union, the interests of employees can be represented by foremen, supervisors or foremen, senior departments, etc.

You can make separate changes, or you can approve the provision on bonuses in new edition if there are many edits. If the document was originally approved by order, then issue an order to amend it.