One of the nicest rewards at work is getting an employee bonus. While working, you often have to give all the best, stay late, sometimes it turns out to overfulfill the plan. There is a regularity that the better an employee works and the management notes and approves this, the activity of employees increases over time, thereby increasing productivity and leading the enterprise to profit. Each employee wants his work to be appreciated and, preferably, in monetary terms. Consider:

• in what cases it is possible to reward an employee;
• how bonuses are awarded (step-by-step process);
• what a memo is needed for;
• recommendations for compilation (sample).

When can you reward an employee

The award is issued in agreement with the management for the merits of employees... Anything can be attributed to such merits, in the opinion of the head. The bonus implies a monetary remuneration for an employee of an incentive nature.

Each company independently decides whether to pay bonuses or not, such information is regulated by internal documents. Such documents prescribe the basis for the payment, the amount or percentage of the salary, the procedure and the term for payment. Bonuses are a good way to attract employees to do their job better and in a shorter time frame. The company will develop more successfully, and this is the main goal of a successful business, so many managers are introducing a bonus system.

The main reasons for awarding:

Also, the cases of bonuses can be divided into the following groups with possible examples:

1. Quantitative Data - Completing production tasks, keeping equipment running without interruption, reducing repair time, employing fewer workers.
2. Qualitative - improving the quality of products or services performed, reducing rejects.
3. Saving resources - reducing the amount of raw materials and materials used, reducing the cost of servicing equipment.
4. Rationality - the rapid development of new technology, its application during work, the use of technological innovations, an increase in equipment utilization.

The manager has the right to establish that bonuses to employees are due to the absence of deficiencies, failures in work, or due to overfulfillment of the plan.

The amount of the surcharge can be set:

• fixed;
• as a percentage of the amount (salary, overfulfilled plan).

Evaluation of work in an enterprise can be carried out individually, considering the results of each employee, or depending on complex work, when, for example, the work of a department is considered as a whole.

When focusing on the individual indicators of employees, the bonus can be paid for personal indicators, these may include:

• for a high-quality presentation at the conference;
• presentation of the company, representation of the interests of the company;
• performing an urgent assignment;
• successful negotiation;
• applying a creative approach to work;
• improved performance;
• attracting new partners;
• strengthening of market positions, improvement of competitiveness indicators.

Employees can also be rewarded upon the occurrence of certain significant events:

Depending on the prescribed conditions of bonuses based on the results of work, an order is drawn up for bonuses to employees. A list of employees who are not entitled to bonuses is also compiled.

How to get promotions correctly

In order for an employee to receive an award for his work, consider the step-by-step instructions on how this happens at the enterprise:

First, the internal regulatory documentation is developed, in which all the information related to the promotion is prescribed:

• terms of payments;
• amounts - fixed or percentage;
• frequency of payments;
• reasons for awarding bonuses;
• the nature of payments - one-time or permanent;
• sources of premium payments.

If you do not prescribe all the conditions in local documents, then the management will have to register all this separately in each new concluded employment contract with an employee... The presence of a bonus provision will help to avoid claims from inspection structures and exclude financial discontent on the part of employees.

1. Further, a number of persons are determined, the work performed by them, their effectiveness - quantitative indicators.
2. The payment period is set (with the closest salary, at the end of the quarter, year).
3. The amount is calculated, depending on the established conditions (fixed rate, percentage of salary, percentage of work performed or work in excess of the norm).
4. A memo is drawn up in accordance with the developed GOST, this document is recorded in the workflow after agreement with the head of the company.

It is likely that quantifying the work done by an employee takes time, so bonuses are often paid in the month following the work done or at the end of the quarter.

Why do you need a memo

Memo is a document that is drawn up based on the results of work to select a person or group of persons for bonuses... A service note requires a clear wording, since the amount of payment depends on it, as well as the period for its receipt or refusal to pay.

In addition to the memo to the text compiled in it it is necessary to attach documents confirming the justification for bonuses, the following groups can be distinguished:

1. When fulfilling or overfulfilling the plan, it is necessary to provide production data on the output of products, services rendered, the implementation of the sales rate in the allotted time (month, quarter, year).
2. Non-production merits, such as many years of experience, the presence of positive feedback on the work done by clients, the maintenance of the company's image - in these cases, confirmation can be provided by personnel officers, as well as any mentions in the media, the results of conferences will be confirmation for bonuses.
3. Unexpected circumstances - such situations may not be recorded in the provision on bonuses, but the employee's actions helped to avoid serious losses, losses, or the employee showed himself on the good side in a difficult situation. For such situations, it will be necessary to draw up a separate order; in the memo, it will be necessary to describe the quantitative indicators of the result of the employee's actions and link them with a positive impact on the enterprise as a whole.
4. Collective bonuses - the amount of bonuses for each team member will be paid in accordance with the information reflected in the report card, the number of hours worked and the volume of manufactured products will be taken into account.

An important point is timely submission of a memo... If the company has a large document flow, then such a document should be recorded in a special document journal.

The last resort to decide whether to pay the premium or not, is a CEO or sole proprietor... Such a document is drawn up by the head of the department of the awarded employee, sometimes the note requires coordination with other heads of departments.

Errors in compilation may also occur, this often happens if the head of the department erroneously assessed the result of the work performed by employees... The employee should also understand that the work performed without obvious "shoals" must not always be rewarded, for such work the employer pays a salary. To receive the award, it is worthwhile to put in additional efforts for significant improvements in the operation of the enterprise.

For the person responsible for drafting the memo it is important that all data reflect the real picture, and these indicators brought profit or reduced costs, so everything needs to be checked several times and not rushed so that all circumstances were already taken into account. Competent bonuses will be an additional incentive for employees to do their job better and faster.

There is a unified form for bonuses (T-11), it is not mandatory, it is advisory in nature. The structure of the memo includes:

• A "head" of the document, including information about the company;
• document's name;
• date and number of the outgoing document;
• the text of the note - the reason for the award;
• an employee or a group of persons who are entitled to remuneration is indicated, indicating the position of each;
• the amount of the bonus or the percentage of the amount that is due to the employee is indicated;
• the signature, position and full name of the person responsible for the compilation are put;
• the date of compilation is indicated;
• a place for agreement with the head of the company, fields for agreement with other heads of the department are possible.

There are no clear wordings about what the prize is for, the law is not spelled out, each company independently regulates, what to reward and encourage the employee for, the main thing to remember is that it is required to comply with the legislation in relation to the taxation of such payments. It is to these articles that inspection bodies pay attention.

So that when the tax authorities do not have any questions about the bonus, it is better to use a general formulation for payments for non-production merit. For example, in the order, indicate the bonus "for many years of work", and already in the provision on bonuses or in the collective agreement, specify more specifically that the bonus is paid upon reaching the age of 50.

Sample

Sometimes executives avoid questions about bonuses because they fear making a mistake. This video will help you reward employees so as not to be afraid of mistakes.

Bonuses are one of the main types of employee incentives. On the other hand, it is a type of financial transaction that must be documented, for example, in an order for bonus payments to employees. A sample and instructions for compilation are in this article.

The specifics of bonuses are determined by 2 points:

1. This is a voluntary act by the employer, i.e. it is his right, not his duty. As a rule, the employment contract stipulates that the company can reward the employee, which in practice implies only one possible case - the initiative of the employer.
2. On the other hand, there are no uniform rules for calculating premiums: i.e. the legislation does not provide for the regime, amount and features of payment (on the day of salary or advance payment).

Thus, with regard to the very fact of payment of the bonus, the procedure for this procedure, all this is the goodwill of the company, and specifically - of the authorized persons who have the right to make the appropriate decision. That's why responsibility arises only for the correct execution of this financial transaction in the documentation. The exceptions are those cases when the amount of the bonus and the procedure for paying it to the employee were initially indicated in the employment contract.

NOTE. According to labor law, the bonus is an integral part of the salary. Accordingly, it can be issued only on the days that were specified in the employment contract.

The procedure for drawing up an order largely depends on the size of the enterprise and the number of its staff: if bonus payments to employees in a small firm can be organized literally in 1 day, then in a large division the procedure is much more complicated. In general, the order is as follows:

1. All heads of branches, separate divisions are notified of the need to prepare for bonuses and, in response, draw up initial lists of employees indicating their position, full name and grounds for possible bonuses.
2. For the employees declared, the authorized persons are studying the possibility of bonuses in each specific case in accordance with the internal regulations of the companies (implementation of the plan, performance indicators, etc.).
3. Based on this analysis, the list is adjusted or left unchanged and sent to all departments.
4. The final version goes into the draft order, after which the finally approved document on employee bonuses is printed.
5. Each employee included in the list reads the document and must sign it.

While some types of premiums are accrued annually, quarterly and even monthly, others can be allocated on an extraordinary basis. That's why classification of orders depends on the procedure for issuing prizes:

• mass and single cases - i.e. immediately to the entire team (or department) or to individual colleagues for individual success;
• planned (periodic) and unscheduled (irregular) - depending on the financial capabilities of the company, bonuses can be issued continuously or only in individual cases.

These payments are classified and, depending on the reason for the premium:

1. Festive - often they include corporate gifts in the form of surcharges for the New Year, March 8, as well as a professional holiday.
2. Manufacturing - i.e. for merits that are associated with the implementation of the plan, the introduction of effective measures that improve the workflow, optimize production, help save resources, etc.
3. Organizational nature - i.e. awards for the successful preparation and implementation of certain events in the interests of the company. For example, a seminar, a round table on a problem, meeting clients or guests from abroad, organizing a corporate party, etc.

NOTE. The bonus can be calculated not only in connection with labor successes, but also in connection with holidays, i.e. the employer himself has the right to choose the basis. However, such payments are not intended to help the employee in a difficult life situation. Then we are talking about the provision of material assistance. Therefore, most often the prize is understood as an additional payment exclusively for labor achievements, which, at the same time, can be timed to coincide with the holidays.

Sample and examples of filling out the order 2019

Form T-11.

Form T-11a.

The employer has the right to use any form or develop an independent design option... The main thing is to correctly reflect the operation in accounting documents and other financial papers. The main requirement for the content is to whom the bonus was awarded, in what exact amount and on what basis. Usually, the order also reflects the name and position of the person who is responsible for its implementation.

An example of a bonus order (in the case of a payment to two employees) might look like this.

Thus, the document includes:

1. Title - a header with the usual information: the full name of the company, number, date and title of the order.
2. The main part, which lists the awarded persons (name, position, personnel number), the basis for the issue and the amount of the amount. In this case, the size can be indicated both usually in numbers, and as a percentage (for example, 10% of the salary). Here it is also written on the presentation of which employee the bonus is awarded, if there was a business recommendation.
3. Signature of the manager, date and annex with signatures of all awarded employees on the fact of their familiarization with the award.

Which is better - a ready-made form or your own

As a rule, it is more comfortable to use a ready-made form, as it provides:

• convenience in terms of design - no need to waste time developing your own sample;
• ease of working with a document in the accounting staff - all key details have already been written;
• and most importantly, due to the indication of the details, the auditors will have fewer questions about bonus payments, which in large companies can be large amounts - about hundreds of millions of rubles.

Bonuses for employees: 6 risks for the employer

Since the issuance of a premium is a financial transaction, then there are certain risks from the inspection inspectors. They concern, first of all, tax inspectors, but often they come from the side of representatives of the labor inspectorate.

Risk 1. Incorrect wording in the employment contract

Often the employer indicates that his employee with whom the contract is concluded is entitled to a monthly or quarterly bonus in a fixed amount, for example, 15% of his salary. In this case, the bonus in fact becomes an integral part of the salary, since the employer pays it within the agreed timeframe and in the established amount, the obligations of which he himself took upon himself. It is more correct to reflect the fact of payment in the “right” category, and not the “obligation” of the employer - otherwise, in fact, it is not a bonus, but a salary.

Risk 2. Payments "13 salaries"

The bonus at the end of the year in the amount of the entire average salary or a significant part of it is traditionally called “13 salary”. There is no such concept in the law; accordingly, such a bonus is the exceptional goodwill of the employer. But again, it is important to correctly reflect it in the employment contract (individual and collective), as well as in the local internal acts of the enterprise. At the same time, only references to these acts can be indicated in the contracts, and in the acts the procedure for payment should be spelled out in as much detail as possible:

• the connection between the payment of 13 salaries and indicators of the quality of the employee's work;
• the possibility of non-payment of this type of premium with a detailed description of the entire list of reasons, including in connection with an economically unfavorable situation;
• It is especially important to pay attention to the procedure for payment upon dismissal: must the employee work the whole year or not, how to pay if the dismissal occurs due to the reduction, liquidation of the company, etc.

Risk 3. Bonuses for the holidays

Such payments are considered by most managers as symbolic gifts in the amount of 500-1000 rubles. Therefore, this item is often not paid attention to, and it all comes down to the wording "The employer pays each employee a bonus of 1000 rubles annually by March 22 - the day of foundation of the company." In this case, it is better to protect yourself from financial risks and indicate that the company undertakes to do this only if possible, and also reserves the right not to pay a bonus if the employee grossly violated the work schedule, etc.

Risk 4. Bonus amount and working hours

It should also be foreseen that an important point is that not all employees work off the finished / quarterly / monthly rate of hours due to various circumstances - leave at their own expense, sick leave, maternity leave or childcare, etc. Therefore, the amount of the bonus, as well as the very possibility of its payment, should be closely and unambiguously linked to a certain norm: for example, at least 180 working days.

Risk 5. Depreciation and deprivation of the right to the premium

These concepts are widely present in real labor practice, however, confusion often arises with the interpretation both in the documents and at the level of oral explanation by the management of the company's norms for employees. In the labor, collective agreement and other documents, it is important to clearly separate the two concepts. If the deprivation of bonuses is a measure that is legally taken by the employer in the event of a significant mistake made by the employee in the performance of his duties, then the deprivation of the right to the bonus may also have purely economic, objective reasons. Usually, all these nuances are spelled out in detail in local acts.

Risk 6. How to properly develop mechanisms for reducing the premium

Both the grounds for the accrual / non-accrual of the premium and the grounds for its reasonable reduction should be specified in the local act in great detail. It is best to give not specific numbers (a decrease of 500 rubles, etc.), but percentages - for example, “in the event of a mistake in servicing a client, which led to his refusal to cooperate, the monthly premium is reduced by 10% of the initially established amounts ". Most often, the size of the reduction is set according to a simple formula - in proportion to how much the plan was fulfilled, and it is important to take into account not only individual indicators, but also the relationship with the performance indicators of the department and the entire division. This is especially true for large companies.

Thus, it is better to foresee all the key points presented in advance. The main criterion for the correct procedure for remunerating an employee is drawing up an order and contracts in such a way that he himself can calculate the amount of payment at any time. Those. the calculation of the premium should be extremely transparent, and the grounds for payment or non-payment should be extremely clear.

Bonus regulations

The features of the procedure can be reflected in the following documents:

1. Bonus regulations.
2. Individual and collective labor contracts.
3. Relevant local acts.

At the same time, in the contracts it is possible not to prescribe in detail the entire procedure, which in itself should take several printed pages, but only refer to a document in which there is relevant information. Wherein it is important to familiarize each employee with the Regulations on bonuses under the signature.

Thus, the scheme for the institution of the order of bonuses may look like this.

Each employee is always happy to receive for his work not only a fixed amount of payment, but also a certain amount of compensation as bonuses.

It is always important for any employee to know what the remuneration was paid for, how it is calculated, which documents set out the rules for its formation.

The employer has one difficulty in this regard - deciding what should be in the wording about bonuses, since often different employees are rewarded for different merits. All aspects of bonuses will be considered within the framework of this article.

What is a premium?

The most fundamental definition of this concept: it is the amount that is given to the employee on top of his wages for the fact that he worked for a certain period of time with increased indicators.

Simply put, a bonus is an incentive that depends on the results of the entire company, as well as the quantitative or qualitative characteristics of the employee's work.

The function of rewards for work and bonuses is to provoke the employee, pushing him to work more actively and productively.

Bonus concept

Information about what types of bonuses the company has, the employee can find out when he applies for a job.

Rewarding employees and its role in the development of a global strategy for the development of the company is very important.

This applies not only to production bonuses, when a person realizes what kind of merits and duties he will be rewarded for, but also one-time amounts (for example, for marriage, childbirth, final exams, etc.)

In Art. 68 of the Labor Code of the Russian Federation states that before signing an employment contract, the employer must familiarize the employee (by signature) with the internal procedure and other internal regulations of the company, specifically related to his future work activities, including information on the possibilities of bonuses.

If a company enters into a contract with an employee of the civil-legal type, in other words, hires him as an executor performing duties under the agreement on a paid basis, then there is no point in talking about a bonus.

If the employer uses the word "bonus" when concluding a contract of a civil nature, then this contract can be reclassified as an employment contract. If the employer wants to reward a person with whom such a contract has been concluded, he needs to write about the change in the cost of his services under the contract.

The employee has the right to receive information on how the bonus is calculated, in other words, he must be aware of what he needs to do in order to receive this bonus.

The Tax Code of the Russian Federation contains article 252, which states that all expenses on bonuses are accepted as expenses of the company only when they are reflected in labor and collective agreements.

Therefore, the employer must reflect the bonuses in the employment contract or indicate in it a reference to the collective contract, which contains information about the bonuses.

Let's highlight the prerequisites for bonus payments to employees in companies:

• a bonus can be awarded to an employee for excellent work in the company (implementation of the sales plan, lack of disciplinary action);
• the prize can be awarded for special events, including the birthday of a company or an employee;
• you can reward employees for full working hours, that is, the absence of sick days, days off at their own expense.

Norms of the law

The question of how to properly reward employees is very relevant. It is spelled out in the current norms of the law.

In accordance with the current regulatory legal acts of Russia, we note the points:

• The bonus is paid to personnel if the document establishes the conditions that determine the relationship between the employer and the employee, in other words, a collective contract or an employment contract. Therefore, the bonus cannot be considered a mandatory payment for the employee's work.
• The bonus is part of the employee's salary.
• The calculation of premiums and the conditions for their payment are set out in Art. 135 of the Labor Code of the Russian Federation. This provision corresponds to the ability and right of the head of the company to form the amount of the incentive and the rate of payments.
• The deprivation of incentive payments to an employee is studied in Art. 193 of the Labor Code of the Russian Federation.
• Issues related to the taxation of premiums are regulated by the Tax Code of the Russian Federation and are set out in the article. 255.

Advantages of organizing a bonus system for a company

Bonuses are an additional way of employee income, which is paid specifically based on the results of his work, but not for everyone, but only for those who work better.

Questions about what characteristics of the employee's work, how he is worthy of payments, according to Art. 191 of the Labor Code of the Russian Federation, are determined by the employer.

The company's activity depends on how correctly the aspects of assessing payments are determined and the entire incentive mechanism is built in it.

Inappropriate employee remuneration does not contribute to the development of the company, but is its potential threat. An incomprehensible method of calculating awards for employees can become a reason for conflicts within the company.

On the contrary, a well-meaningful incentive scheme for employees is a massive incentive among them for high-quality personal and team work with the aim of increasing productivity and improving the skill of the staff.

Disadvantages of the organization of the system in the company

The flip side of the bonus is in some drawbacks.

Common flaws and mistakes in bonus systems that companies struggle with when launching incentive projects can be highlighted as follows:

• unreasonable use of very complex characteristics for assessing labor productivity or lack of explanation of cause-and-effect relationships in the system of employee incentives;
• lack of study of the effectiveness of the bonus system;
• there is no significant difference between the bonus of productive and ineffective employees;
• in the bonus system, the balance of punishment and remuneration is not observed;
• the premium in almost everything depends on the opinion of managers and managers, who are paid "by agreement".

Types of awards

There are two types of payments:

• Bonuses provided as part of a remuneration system based on certain characteristics and criteria that have been developed by the company. Such merits are part of the material incentives for employees and motivate them. They are paid at regular intervals (every month, once a year, every quarter, etc.). In addition, in this case, the amount of premiums is clearly established. In this situation, the fact of payment of the bonus is important, that these incentive payments are very important for the employer.
• One-time prizes that are not part of the remuneration system are paid to an employee for certain merits in work, length of service, for certain events (for example, anniversaries and professional holidays).

The procedure for issuing awards in the organization

Consider the question of how to properly issue bonuses to employees.

If we proceed from the fact that the labor contract is concluded with the employee, then several fundamental details must be taken into account. The employment contract must clearly indicate under what criteria and in which amount the bonus will be paid.

How to correctly identify the conditions of incentives in the contract in this case?

Simple rules for rewarding employees are listed below:

• The bonus is immediately indicated in the employment contract. The employer occasionally uses this option, since in this case he will be able to change the data on payments only if he is sure that the employee will agree and sign these changes. But, if the employer nevertheless decides to include the bonus in the labor contract, he must indicate its amount or the formula for calculating. It should be understood that if the award is specified in the employment contract, then the company has no right not to issue it.
• The employment contract stipulates that bonuses are paid in accordance with the collective contract. At the same time, the collective agreement specifies who is awarded, for what and how. However, a collective contract is a rather complicated document, changes in which are even more difficult to implement than in an employment contract. Therefore, most companies choose the third option, presented below.
• Bonus regulations. This document is convenient as it is not a bilateral agreement. However, the employment contract must necessarily contain a reference to this document.

Award order

The order of the head is drawn up in standardized forms that have been approved by law.

In the instructions for use and filling out the forms, it is indicated that the order for bonuses:

• used to register and record premiums and incentives for the growth of the company's profitability;
• signed by the head or an authorized person;
• announced to the employee upon receipt.

Based on the order, an entry is made in the individual card and his work book.

A sample order for employee bonuses is presented below.

Bonus regulations

This provision is defined for the entire organization as a whole, while it applies to all employees at once.

• general provisions (who is entitled to receive remuneration, in accordance with what rules they are charged);
• sources of bonuses (if payments are paid at the expense of incentive funds or company income, it is necessary to indicate from which funds the bonus should be awarded and their sources);
• indicators of bonuses;
• circle of persons for bonuses;
• frequency of payments;
• percentage of premiums or a specific amount;
• conditions for reduction and non-payment of the premium.

Sometimes the position indicates the basis for the award.

Statement of grounds

What an employee can be awarded for and the wording of the grounds may differ depending on what the award is being awarded for. It is necessary to understand what governs the procedure for fixing the wording in the remuneration system, and which of them is better to use in certain options.

What can you reward an employee for? The wording of the grounds in these situations can be indicated as follows:

• for the implementation of the work plan;
• for significant merits in work;
• for the timely submission of reports;
• for the implementation of particularly responsible work;
• for the initiative;
• for quality work;
• for holding some events;
• for advanced training.

The conditions for bonuses are determined on the basis of the employee incentive scheme developed in the organization.

When applying general payments, the main condition is the implementation of certain (often averaged) characteristics of the entire firm.

If the firm's targets have been successfully achieved, the premium is assigned by a general order for a month, quarter or other period.

• for the successful completion of the task;
• for the high quality of the perfect work;
• for achieving high results in work.

When using a personally directed bonus system, the payment of amounts may not be determined by the time period, but is paid for certain achievements. Accordingly, the order contains a description of the merit:

• for the successful representation of the company's interests in negotiations with the client and the conclusion of a profitable contract;
• for the implementation of a particularly difficult task;
• for introducing a creative approach to solving the problem.

Successful participation of employees in various competitions is a big plus for the company's image.

It is completely reasonable to run various contests with material incentives. With a reasonable approach, the financial effect of improving the qualifications of employees, increasing the quality of work, teamwork will be an order of magnitude higher than the funds spent on bonuses.

What an employee can be awarded for and the wording of the grounds for such bonuses looks like this:

• for participation in the competition of professional skills;
• for representing the company at an international competition;
• for winning the mini-volleyball competition.

Another method to improve the organizational climate in the company and increase the responsibility of employees is to pay personal bonuses suitable for certain dates in the life of an employee (birth of a baby, marriage, anniversary, etc.).

The fundamental nuance of the company is the desire to retain trained and experienced employees. Awards for loyalty to the company, long-term successful work in it - all this is of great importance.

Conclusion

In many factories, workers' wages are not limited to one salary. Employers provide incentive payments to motivate employees.

These are various benefits, payments, bonus bonuses, which are assigned in addition to the salary part of the salary. Regulations provide for various types of additional payments that professional employees may receive.

Bonus systems should provide a better performance in the company's economic system, deliberately stimulating positive change with a positive employee moral perception of the provisions of such systems.

To a significant extent, this awareness is justified by the features of corporate culture, therefore, they must be taken into account.

Competent and beautiful wording in the order for bonuses is very significant when signing labor contracts, both for employees and for the employer.

Types of employee bonusesdetermined by the employer, or by the provisions of local acts, collective agreements, agreements. In the article we will analyze the issues of bonuses to employees, highlight the main types of bonuses, and talk about the procedure for securing incentive payments.

What are employee bonuses - the main classifications of types of bonuses and their differences

The types of bonuses are not established by the current legislation. In Art. 191 of the Labor Code of the Russian Federation states that bonuses are incentive payments for the conscientious performance of duties. In practice, organizations pay various types of bonuses, which can be classified:

By the number of employees awarded:

1. Individual awards. Paid to a specific employee.
2. Collective awards. Paid to a group of employees. They can work in one department or division. As a rule, bonuses are made upon achievement of joint results in labor activity, for example, the fulfillment of certain indicators.

According to the procedure for determining the amount of payments:

1. In a fixed amount.
2. As a percentage of salary.
3. In shares of the salary.
4. As a percentage or shares of the total salary (for example, from salary + seniority allowance, etc.).

According to the frequency of accrual.

1. One-off.
2. Systematic. They can be paid once a month, once a quarter, half a year or a year.

Based on the accrual basis.

1. For a good job.
2. For the fulfillment of the plan.
3. For any other achievements of the employees.

By the method of consolidation in the organization:

1. Fixed in employment contracts.
2. Collective agreements.
3. Local acts.
4. Agreements.
5. Not fixed in internal documents, paid at the initiative of the head (these bonuses are not provided for by the remuneration system).

Bonuses based on the results of work for a month, quarter, year, as the main types of bonuses for employees

In each organization, bonuses can be differentiated according to the frequency of their payments. Bonuses for the month, quarter and year are characterized by the fact that they, as a rule, are of a regular nature, although the possibility of a one-time, one-time charge is not excluded.

All considered types of bonuses can be established by internal acts of the organization, or paid at the will of the employer. The payment of such bonuses is not excluded on the basis of the provisions of the employment contract with a specific employee. The payment is made on the basis of the order of the employer.

Bonuses can be paid with or without justification.

Award for a particularly important task and its completion

The procedure for awarding bonuses for the performance of especially important tasks can be fixed at the organization level, for example, in the Regulation on bonuses. It prescribes the criteria for the payment of bonuses, their size, frequency of accrual, etc.

The criteria for payments can be as follows:

1. The employee has achieved a positive result in the fulfillment of the task assigned to him, or a responsible assignment.
2. The employee performed the duties assigned to him by the job description in a high-quality and timely manner.
3. The worker has achieved significant indicators in labor activity, used new methods of work, etc.

The payment is made on the basis of the order of the employer or other person whom the manager authorized to perform such actions. The amount of payments can be determined by both the employer and the provisions of the internal acts of the organization.

Most often, the considered type of bonus is made on the basis of a memo from the immediate supervisor of the distinguished employee.

Award for the increase in the volume of work

If an employee is instructed to perform additional work in his profession or in another of the same profession (Article 60.2 of the Labor Code of the Russian Federation), a bonus may be provided for this. This makes sense as the workload increases dramatically.

Bonuses for an increase in the volume of work can be paid on the basis of:

1. Provisions of internal documents adopted in the organization.
2. Memo of the employee's immediate superior.
3. Employee statements.
4. At the behest of the employer.

The involvement of an employee in additional work is carried out exclusively with his consent. It is illegal to force an employee to work for an absent employee.

Bonus for conscientious performance of official duties

This type of bonuses is paid to servicemen and is enshrined in the Rules approved by the Decree of the Government of the Russian Federation "On payment of bonuses to servicemen ..." dated 5.12.2011 No. 993.

The maximum salary is 3 salaries per year. It is permissible to pay bonuses both monthly and quarterly, along with the monetary allowance. The size of the bonus is determined depending on the salary of the military. The size of the bonus and the procedure for accrual depend on the troops in which the soldier is serving.

Diligent Work Award

This type of bonus is fixed in the internal acts of organizations, or paid at the will of the management. The conscientiousness of labor implies both a time criterion (an employee's work in an organization for a long time) and a quality criterion (performance of work in accordance with the requirements of the company, no disciplinary action).

The criteria can be clearly spelled out in the Bonus Regulations. For example, it may be stipulated that, on this basis, employees are awarded if at least 3 years have passed since the conclusion of an employment contract with which there are no disciplinary or other penalties. The payment of the bonus is made on the basis of the order of the head of the organization or a person authorized by him.

Bonus to an employee for good work (payment of a bonus for excellent work)

Good (excellent) work is too vague a criterion for calculating bonuses to an employee. In this regard, organizations adopt local acts or collective agreements, in which the term "good" or "excellent" work is concretized, specifying conditions are prescribed, in the presence of which employees are awarded bonuses.

Good performance can be characterized by criteria such as:

1. The quantity and quality of products manufactured or services provided.
2. Compliance by the employee with the job description and the provisions of the employment contract.
3. Compliance by the employee with the internal labor regulations and the absence of disciplinary sanctions.
4. Any other indicators that can be attributed to the employee's labor function.

Thus, the types of bonuses for employees may be different, depending on the place of service and the criteria for calculating bonuses. The possibility of paying several bonuses on various grounds is not excluded.

Read more useful information in the heading: ““.