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From this article you will learn:

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

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

The main purpose of remuneration and bonuses for employees

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

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

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

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

Types of bonuses for employees: a brief classification

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

Prizes are:

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

Payments are made at a time:

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

By form of payment the reward happens:

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

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

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

By accrual methods awards can be:

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

By frequency distinguish:

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

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

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

By intended purpose the reward happens:

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

Bonus system for employees and its main elements

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

The elements of the employee bonus system are:

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

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

Let's stop at existing systems bonuses:

1. Rewarding current activities.

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

2. Project Award.

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

3. Bonus programs.

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

4. Rewards that develop the loyalty of the enterprise.

An example here is the usual thirteenth salary that companies give out to staff under New Year. It is difficult to say for what such bonuses are paid, but this phenomenon has already become a tradition.

5. Bonuses as part of the management system.

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

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

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

Principles of bonuses for employees of the enterprise

There are special award principles:

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

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

Bonus indicators for employees: who and for what to reward

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

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

The criteria for employee bonuses are:

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

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

Among the criteria for rewarding managers are:

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

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

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

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

Why document the conditions for bonuses to employees

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

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

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

1. Labor agreement with the employee.

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

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

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

1. Regulations on wages, regulations on bonuses.

Here, managers indicate all significant conditions for bonuses:

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

1. Collective agreement.

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

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

Regulations on employee bonuses

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

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

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

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

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

Chapter 1. General provisions.

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

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

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

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

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

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

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

Chapter 3 The procedure for calculating premiums.

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

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

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

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

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

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

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

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

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

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

Chapter 5 Conclusion.

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

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

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

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

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

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

The employee bonus report includes the following information:

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

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

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

To issue a bonus order, you can fill out:

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

In both cases, the order will have legal force, since from October 1, 2013, it is allowed to use not only unified forms to draw up this document (see data of the Ministry of Finance of the Russian Federation on 04.12.2012 No. PZ-10/2012, section “Primary accounting forms documents").

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

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

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

Evaluation of the effectiveness of the bonus system for employees

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

In short, an effective reward system gives visible economic benefit exceeding the cost of its implementation. At the same time, each employee receives an appropriate financial reward for their work.

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

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

The bonus system is a scheme adopted at a particular enterprise, in which the parameters are recorded according to which bonuses are calculated:

1. criteria for gain or loss;
2. periodicity;
3. size.

Classification

General:

Special:

1. for the rational use of energy;
2. for reducing the cost of raw materials;
3. for their innovative approach to work.

scoring- like any other system, according to Art. 135 of the Labor Code of the Russian Federation is established by the employer.

Its essence is that employees are awarded a certain number of points for success in the service. Their number should reflect the level of professionalism of the employee. At the end of the period, everything that employees managed to earn is calculated, and based on these data, the amount of remuneration is determined (we talked about what grounds there are for bonuses to employees in).

Details on why the award is The best way to encourage employees and what are the remuneration options, read, and from you will learn what incentive payments are and what types of bonuses exist.

Important! Each member of the team must have access to the mentioned information in order to organize a trial in case of dissatisfaction. In case of victory in court, the company will be obliged to satisfy his requirements (Article 395 of the Labor Code of the Russian Federation).

Article 395. Satisfaction of monetary claims of an employee

If the body considering an individual labor dispute recognizes the employee's monetary claims as justified, they are satisfied in full size.

Is it possible to encourage without a bonus system in the organization?

In Art. 191 of the Labor Code of the Russian Federation proclaims the employer's right to work for employees, and the fixed system is not mandatory.

Article 191. Incentives for work

The employer encourages employees who conscientiously fulfill their labor duties (declares gratitude, gives out a bonus, rewards with a valuable gift, diploma, represents the title of the best in the profession).

Other types of incentives for employees for work are determined by the collective agreement or the rules of the internal work schedule, as well as statutes and discipline. For special labor merit in front of society and the state, employees can be presented for state awards.

Also, the terms of the bonus can be spelled out in labor contract, in which case they are changed in accordance with Art. 129 of the Labor Code of the Russian Federation.

An example of a reward system:

There is also a bonus reward for all company personnel at the end of a half year or a year.. Depending on the increase in sales, the amount of the bonus varies markedly. Its peculiarity is that the excess of the unit's output norms does not play a role in the calculations; the general tasks of the company are put at the forefront.

A noticeable influence on the value of such a bonus is the place of a person on the career ladder and the number of people under his command. The bonus of ordinary workers grows from personal efforts, while managers depend on the success of subordinate groups.

Development from scratch

Setting goals

Describe the task clearly set for yourself in this form:

• priority goal (with extremely specific wording);
• available deadlines.

Differentiation of future participants

Separation is necessary for the distribution of bonus conditions by categories of employees for the selection of truly motivating criteria. Assistants in this matter - documents on the structure and procedure for the work of personnel.

Selection of key criteria

This stage should be approached with special care. Incorrectly set conditions will give employees false priorities and nullify all efforts.

Criteria should be three to five. Requirements for them:

1. positive wording, without specifying "to avoid" something or other phrases containing "not";
2. simplicity. The desire to foresee everything is commendable, but complex phrases confuse employees and lose their semantic value;
3. relevance. Even universal requirements require adjustments from time to time.

Setting the frequency

In this aspect, it is important to consider the scope of the enterprise. For mass production or small trade, it will be appropriate short time, for example, a month - due to the fact that data is collected daily.

If the period of performance of work exceeds a month and the calculation of indicators is carried out rarely, it is rational to establish bonus payments after a longer period of time.

Employee bonus level

The method of accruing bonuses as a percentage of the basic salary is widely used.(on what principle and how bonuses are accrued to employees and who determines the amount of monetary remuneration, read). The advantage of this approach is that it makes it possible to regulate work within the team in accordance with the interests of the company (read more about who sets the amount of bonuses for employees and who makes the calculation of incentive payments to employees).

In conditions where intense internal competition for results is needed, a smart solution is to set a high level of variable earnings.

If the specifics of production require well-coordinated work, the basis of income should still be a salary.

Checking work

A useful technique that can identify errors during the development of a bonus system is to check it against past data. Everything is simple here - substitute the parameters in an almost ready-made scheme and track the change in staff earnings.

Evaluation of results

Approximately six months after the implementation of the system, it is necessary to evaluate the results. It is worth considering both the change in key indicators and the reaction of the team. Such measures will allow a sober look at the action new scheme in real conditions.

Efficiency

If the company's bonus criteria correlates with its goals, and the income from motivational payments brings benefits that exceed the cost of bonuses, then we can say that the company has an effective bonus system.

System analysis

• With the involvement of individual employees.

  Using an “inside” view of the workflow, an outline of the current scheme is drawn up, after which the respondents present a bonus system that suits their interests. Based on such proposals, a map of adjustments is drawn up.

• With the help of company documents and generalization of performance indicators. In this case, the conditions of bonuses are analyzed in order to identify really effective incentives for work.

Possible improvement of the circuit

Due to the abundance of subtleties that have to be taken into account, it may seem that the bonus system is a hard-to-control restive horse, which, if you loosen control a little, turns into losses, but this is only on paper.

Of course, no one canceled attentiveness and common sense, but such qualities are inherent in a good leader, which means that control over the bonus system is no more difficult than any other management.

More attention - and in the hands of the manager is a tool that can increase the efficiency of the enterprise so much that the costs will be quite insignificant, but, due to incentive surcharges and allowances, the interests of the employer and subordinate will be satisfied.

Material incentives for work is a system of measures aimed at ensuring the material interest of workers in achieving certain results of work.

to measures financial incentives established by Article 191 of the Labor Code of the Russian Federation include the payment of bonuses and the awarding of a valuable gift. In addition, in accordance with Article 135 of the Labor Code of the Russian Federation, the employer establishes various wage systems, which include additional payments and allowances of a compensatory and incentive nature, as well as bonus systems. These systems of remuneration must be fixed in collective agreements, agreements and local regulations.

In addition to the types of material incentives provided for by law, that is, bonuses, allowances and additional payments, each specific employer, depending on financial capabilities, can establish their own incentive systems for employees, for example, paying bonuses or paying a share of the organization’s profits (the so-called “profit sharing” system). ").

The system of material incentives established by the employer should be simple and understandable to every employee. It should be flexible, making it possible to immediately encourage each positive result of the work, the amount of encouragement should be economically and psychologically justified.

The system of incentives used in the organization should form a sense of fairness of material rewards among employees and help increase the interest of employees in improving not only individual, but also collective work.

A bonus is a cash payment to an employee in excess of wages for achieving certain results in labor.

The bonus system for employees of an organization can be established in collective or in employment contracts, agreements, local regulations of the organization.

The use of bonus systems is aimed at creating a material interest among employees in achieving those indicators that are not provided for by the basic wages at tariff rates and official salaries.

It should be noted that the bonus system is a powerful incentive for employees and always has a beneficial effect on productivity and labor efficiency. Therefore, employers, having developed a bonus system in the organization, will ensure the attraction and retention of highly qualified personnel. In addition, the desire of each employee to achieve the best results will be developed and, as a result, the goals facing the organization as a whole will be achieved.

Bonus issues are individual for each specific organization, that is, they are developed and established by the organization independently. When developing employee incentive systems, organizations should take into account the following recommendations regarding established bonuses:

the appointment of the bonus must be made taking into account the personal contribution of each employee;

established bonuses should not be perceived by employees as part of wages;

the amount of premiums must be economically justified;

when developing bonus systems, it is necessary to determine the conditions and establish indicators under which the bonus payment will be made.

Bonuses can be divided into two groups: bonuses included in the wage system and not included in it.

1. Bonuses included in the remuneration system are provided for by the regulation on bonuses, labor or collective agreement or other local regulations of the organization. Such a bonus is paid subject to the achievement of results predetermined by the bonus indicator, therefore their achievement gives rise to the right of employees to receive a bonus. Accordingly, if this indicator is not reached, the right to the premium does not arise.

Bonus indicators can be quantitative (fulfillment and overfulfillment of production targets for the production of products; fulfillment of technically sound production standards; development of progressive production standards, and so on) or qualitative (reduction of labor costs; saving raw materials, materials, fuel; increase specific gravity products the highest category quality; excellent customer service).

Along with the indicators, bonus conditions can also be established, that is, additional requirements, if they are not met, the bonus is not accrued to the employee or its size is reduced.

If the employer intends to pay employees several types of bonuses, then in the Regulation on employee bonuses it is necessary to indicate all their types and bonus indicators for each of them.

2. Bonuses that are not included in the remuneration system are of a one-time nature and therefore are paid not for the fulfillment of predetermined indicators and conditions, but on the basis of overall assessment the work of this worker. In addition, their payment is often not associated with specific achievements in labor and is carried out at the unilateral discretion of the employer. Incentive bonuses are the right, not the obligation of the employer, therefore, its conditions are determined by him independently and do not require a predetermined basis.

Note. Bonuses that are not included in the remuneration system are not taken into account when calculating the average earnings of an employee and are not subject to protection in the commissions for the consideration of labor disputes, however, they can be entered into work book as an incentive.

In addition to the above division of premiums into two groups, they can be classified as follows:

• 1. Bonuses, the payment of which occurs with a certain frequency:
  • · monthly premium;
  • · Quarterly bonus;
  • Bonus based on performance for the year (annual bonus).
• 2. One-time bonuses, connected with production process:
  • a bonus for increasing labor productivity;
  • Achievement Award
  • a bonus for completing a particularly important and urgent task;
  • Award for many years of conscientious work.
• 3. Bonuses not related to the production process, the payment of which occurs upon the occurrence of certain events:
  • An employee anniversary bonus
  • Professional holiday bonus
  • Anniversary award for the organization
  • holiday bonus;
  • Retirement bonus.

This list of types of bonuses is not exhaustive. Each specific organization may choose other criteria for material incentives for its employees.

Consider some types of premiums from our list.

Monthly premium.

Monthly bonuses are paid to employees in order to strengthen their material interest in timely and conscientious performance official duties. Such a bonus is paid to each specific employee based on the results of his work for the month.

The main indicators for the payment of a monthly bonus are: successful and conscientious performance by an employee of his official duties; initiative, creativity and application in work modern forms and methods of labor organization.

The bonus for the timely and high-quality performance of official duties based on the results of work for the month is paid simultaneously with salary for the hours worked and is included in the average earnings for payment annual leave and in other cases stipulated by the legislation of the Russian Federation.

quarterly bonus.

Employee bonuses are based on quarterly performance. This bonus is paid once a quarter, subject to compliance by each employee High Quality, volume and terms of performance of the production task, works and services during the quarter. The quarterly bonus is paid to employees, as a rule, in the last month of the 1st, 2nd and 3rd quarters of the year. The settlement period for calculating this premium is quarterly. Prizes are awarded based on official salary, monthly allowances to the official salary and maximum amounts are not limited.

The specific amounts of bonuses to employees are determined taking into account the time actually worked in the quarter, within the limits of the wage fund for the corresponding financial year.

Annual performance bonus.

The performance bonus for the year is paid to employees based on the results of work in the past year, taking into account the achieved production indicators (increase in labor productivity, improvement in product quality) and compliance with labor discipline. This bonus is paid once a year, subject to the fulfillment of the production task, for each employee's compliance with the high quality, volume and timing of work and services during the year. The settlement period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).

Bonuses for the billing period are paid in an amount proportional to the actual hours worked.

The employer, in addition to bonuses based on the results of the organization's activities for a month (quarter, year), can pay bonuses to employees for anniversaries, holidays, bonuses for participating in competitions, sports competitions and other similar events. Such bonuses are not associated with a specific result of labor, therefore they are usually considered non-productive.

Anniversary bonuses for employees.

Bonuses to employees in connection with their personal anniversaries are not related to their performance job duties and with the production process. The bonus for anniversaries is paid to employees who had an anniversary in the corresponding month (20, 30, 40, 50, 55 years and then every 5 years). The amount of bonuses for anniversaries is established by order of the head of the organization as a percentage of the official salary of the relevant employee or in a fixed amount.

Unlike process-related bonuses, which are paid at the end of the month along with wages, anniversary bonuses are paid directly on the employee's birthday.

Bonuses for anniversaries, holidays, solemn events, and other similar bonuses, as a rule, are not provided for by bonus systems and are considered one-time, therefore they are not taken into account when calculating the average wage.

Grounds, procedure for accrual and payment of bonuses.

Based on Article 135 of the Labor Code of the Russian Federation, bonus systems are included in the remuneration systems operating for each specific employer. Bonus systems are established by collective agreements, agreements, local regulations in accordance with labor law and other normative legal acts containing norms labor law. Local regulations, establishing systems of remuneration, are adopted by the employer, taking into account the opinion of the representative body of workers.

Prize amount.

Approaches to determining the amount of premiums may be different.

Budgetary organizations determine the amount of bonuses within the allocated budget appropriations. The amount of the premium of all other organizations is limited only by the relevant internal documents(regulation on bonuses, collective agreement).

The amount of the bonus can be set in a fixed amount of money or as a certain percentage of the employee's official salary.

The most convenient is the percentage determination of the size of the premium or its minimum and maximum limits. Since in this case there is no need to constantly make changes to the Regulation on bonuses related to indexing the size of the bonus. In addition, the percentage determination of the size of the bonus makes it possible to differentiate employee incentives depending on the position they occupy and the size of the official salary.

As a rule, when the intended results are achieved, bonuses are accrued to specialists and employees as a percentage of the official salary or in an absolute amount, and to workers - as a percentage of the tariff rate (piecework earnings) or in a specific amount.

You can also enter additional criteria for determining the size of the premium. In particular, the size of the bonus may be increased depending on the length of service in the organization.

If the employee worked for an incomplete month (quarter) or stopped labor Relations with the employer good reasons, in these cases, the payment of bonuses, as a rule, is made for the time actually worked in the accounting period.

The amount of remuneration paid based on the results of work for the year may depend on the length of service of continuous work in this organization. Also, the amount of remuneration based on the results of work for the year can be set in the amount of the tariff rate (salary) or several tariff rates (salaries) for a fully worked calendar year. In the event that employees (for valid reasons) did not work the entire calendar year, remuneration is paid in proportion to the hours worked.

• What is the role of bonuses in the enterprise.
• What are the reward methods?
• How can an employer create their own effective system.
• Why is it necessary to improve the system of bonuses for employees.

The employer is interested in the fact that the operating at his enterprise employee bonus system was not just an additional cost item for him, but really motivated the staff to work better. Read the article on how to achieve this.

Bonus system: goals and types

Why do you need bonuses in the enterprise

All employees are interested in receiving higher remuneration for their work. Prizes are an additional source income paid directly on the results of work, not to all employees, but only to those who work better. What are the indicators of their work, how are they worthy of encouragement, according to Art. 191 of the Labor Code of the Russian Federation, determined by the employer. The activity of the company as a whole depends on how correctly the evaluation criteria are defined and the entire incentive mechanism is built.

Improper bonuses to staff do not contribute to the development of the company, these will be potential losses. And a mechanism for paying bonuses that is incomprehensible to employees can lead to conflicts within the team.

An example of a bonus clause

On the contrary, a well-thought-out system is a powerful incentive:

• for high-quality individual and collective work;
• to increase labor productivity;
• to improve the education and professionalism of employees.

Ultimately, the employer will also benefit from this.

Bonus system based on STI: experience of TNK-BP

The editors of the magazine "General Director" tells what indicators allow you to evaluate the effectiveness of the work of the staff, how to take into account the individual contribution to teamwork. Tested by the experience of the oil refinery.

Simple premium schemes

In small companies, executives do not develop complex bonus regulations, but use simple bonus formulas:

• Encouragement in current activities based on a certain percentage of revenue or an agreed amount (provided that there are no errors in work - marriage, absenteeism, disciplinary sanctions).
• Monetary incentive upon completion of the project. In Soviet times, this method of stimulation was called the “chord method”. The amount agreed in advance was paid at the end of the work, the workers were interested in doing it faster.
• Bonus remuneration consists in payments, the size of which is determined by the profit of the company. The higher the profit, the higher the payout.
• Performance-based cash rewards are the most common and in a simple way. Employees are assigned a specific task, and when they achieve it, they receive a reward. It may take more than one month to implement it. Then a new goal is set, and so on.
• Often referred to as the "thirteenth paycheck", the company commitment bonus does not have strict accrual principles. It becomes an annual tradition without any complicated calculation rules. Such a system motivates employees for long-term cooperation with the company and solves the problem of staff turnover.

Point system of employee bonuses

Evaluation of work is based on the principle of scoring points for achieving certain indicators. For each criterion established in the regulation, a scale is developed, and the characteristics corresponding to the scores from 0 to the maximum value are described. Bonuses and their size are set depending on the total number of points scored by the employee for the month of work.

Example

The company is engaged in the repair, maintenance and sale computer technology. The following criteria are fixed in the bonus regulation (in points):

• fulfillment of the plan in terms of sales volume and provision of services - 1-5;
• no customer complaints, positive feedback - 1-2;
• observance of labor discipline - 0-1;
• saving the company's resources - 1-5;
• marketing offers - 1-5;
• performance of work not included in the main scope of duties - 1-5;
• performance of especially important and overtime tasks - 1-5;
• contribution to improving the company's image - 1-2.

The total maximum number of points is 30. Employees who score from 10 to 19 points receive a bonus of 10% of their official salary, from 20 to 25 points - 15%, from 26 to 30 points - 20%.

This example shows the mechanism of the system, the criteria, the scale of points, and the premium percentage may be different.

Bonuses for employees of the enterprise, taking into account the coefficient of labor participation

During the perestroika period, this system was actively used inside brigades and workshops at many enterprises, because on the basis of a healthy competition contributed to increasing the personal interest of each employee in collective achievements. In some cases, it can be successfully used to evaluate work with quantitative indicators. Points are also used here, each of which has a certain value depending on the amount of the award. The number of points earned is multiplied by the value of one point. As a result, all employees receive a bonus, but its amount depends on the employee's personal contribution.

Example

The employer of the mini-bakery has determined a monthly bonus for the staff in the amount of 10% of the net profit. On average, this is 20,000 rubles. The bakery has six employees. In total, according to the existing criteria, they scored 50 points.

Calculation: 20,000: 50 = 400 rubles is worth 1 point.

Depending on the output, each of them scored their own number of points. The first - 7 points, his prize was 2800 rubles. The second - 11 points, the prize - 4400 rubles, the third and fourth - 8 points each, their prize - 3200 rubles each, etc.

How to implement a KPI system for rewarding employees

In the article " Director General" you will find answers to questions: how to develop key indicators activities, how much does it cost to implement KPI systems and what mistakes managers make when using this system.

How can an employer create an effective bonus system

What elements should the reward system include?

The Labor Code of the Russian Federation does not give clear requirements for what should be in the bonus scheme. Art. 135 indicates only the procedure for setting wages, and bonuses are included in its constituent part. The prerogative is granted to the employer, who fixes the decision whether to share wages and bonuses or not, in the local acts of the enterprise. When developing their own bonus system, the employer proceeds from the functional features of the company, its financial capabilities and its vision of the mechanism stimulation. The system may include the following elements:

What can staff be rewarded for?

Regardless of the specifics of the company, the grounds for bonuses can be divided into 2 parts:

For labor, production indicators:

1. the amount of work performed exceeding the planned indicators;
2. rational and economical use of production resources;
3. compliance with established norms, internal regulations, labor discipline;
4. quality of work, positive feedback from customers;
5. for work without sick leave, performed overtime, in emergency mode;
6. for the introduction of rationalization proposals, effective methods of work;

1. to memorable dates for the company, anniversaries of employees, calendar and professional holidays;
2. for participation in events that enhance the image of the company - exhibitions, forums, contests, competitions.

Managers' bonus system for only 500 ₽

The editors of the "General Director" learned how the company "Eisto" changed the system of motivation for sales managers, introducing a daily bonus of 500 ₽, and increased revenue by 30%.

How to claim awards

Whatever bonuses for employees of the enterprise are used by the employer, the incentive system must be documented in the provision on bonuses or in a special section of the regulation on remuneration. Guarantees of incentive payments are fixed in the collective agreement and in individual labor contracts.

Some lawyers specializing in labor law issues believe that if the procedure for accruing premiums, it is not necessary to issue orders upon their regular appointments. But (in order to avoid controversial situations), we recommend that any bonuses be issued by order signed by the head, since even in monthly bonuses the personal composition of employees, the reasons for their appointment and the amount of payments may differ.

If corporate office work does not provide for another option for issuing orders, then you should use the unified form No. T-11 for individual bonuses for a distinguished employee and No. T-11a for group bonuses. The order should be accompanied by calculations or justifications for bonuses based on the criteria that the company is guided by.

Why bonuses at the enterprise need to be improved

Ideal typical schemes there are no bonuses suitable for any company. The best option will be the one that is fully suitable for a particular enterprise. The employer can vary the frequency of payments, combine different mechanisms, and in one company for different departments and categories of employees their own schemes can be used. They may change depending on the goals of incentives that are set by management. The correct choice of the bonus system is possible only by testing with performance tracking, which is manifested in improving the performance of employees and the financial well-being of the company. If changes occur in the company's activities, goals and priorities change, and the staff gets used to the old incentives, this is a signal that the bonus system should be changed.

The regulation on bonuses provides for the main indicators, procedure, conditions and amounts of bonuses.

The structure of the Regulations on bonuses:

General indications of the purpose and to whom it applies;

Indicators and conditions of bonuses;

Prize scales;

Estimated bonus period (month, quarter);

Rules for determining the degree of performance of bonus indicators;

The procedure for accrual and terms of payment of bonuses;

The procedure for introducing, extending, changing and canceling the bonus system.

When rewarding employees, it is necessary to take into account a number of factors that affect production costs, such as product quality, savings in raw materials and materials, the degree of use of equipment, etc.

The choice of factors is the most important stage in the development of bonus systems. It is necessary that they:

Reflected the main goals of the enterprise

Have a clear wording

Easily taken into account

Were relative values

Were completely dependent on the production activities of the division

Were objective

Determined the level of labor productivity and product quality.

The selection is based on personal experience developers. For example:

compliance rate (100% - 15% bonus, 110% - 20% bonus)

quality level (defective rate) (no defects - 10%)

Schematically, the procedure for making a decision on a system of factors can be represented as follows:

Determination of the weight of each factor and its discussion

Preliminary compilation of a list of the most appropriate factors

Formulation of indicators, discussion of methods for their measurement and further calculations

Their distribution in order of importance based on individual and group assessment

Determination of normative levels, the achievement or exceeding of which entitles to the payment of bonuses. Standards can be static (at the same level) and dynamic (as a ratio between promising and achieved.

Premiums should be distinguished from allowances and surcharges.

Allowances - incentive payments that encourage high-quality and skilled work of employees.

Table 2.12 - Main types and sizes of allowances

Surcharges - payments of a compensatory nature related to the mode of work and working conditions.

Table 2.13 - Main types and amounts of surcharges