How to motivate with a prize

A bonus is a cash payment to an employee in excess of wages for achieving high results in work and fulfilling bonus indicators. The bonus is the main component of the variable part of wages. The bonus system is a set of various types of monetary rewards specially designed for certain groups of employees, taking into account their impact on the performance of the organization. The bonus system is the main material incentive for employees.

Determine the optimal amount of bonuses for employees

What are the types of awards

Bonuses are divided into four groups:

1. Depending on the type of tasks performed:
   • production - encouraging employees for the performance of production tasks or official duties;
   • non-production - encouragement for a personal contribution to the result of the organization's work, not related to its production duties.
2. Depending on the frequency of payments:
   • systematic - encouragement for the performance of production tasks or official duties, the payment of which occurs systematically: monthly, quarterly;
   • one-time - encouragement for certain achievements that are not systematic in nature, for example, for completing especially important production tasks, for winning a production competition, etc., or for general collective results of work over a sufficiently long calendar period: half a year, a year.
3. Depending on the variant of labor assessment:
   • individual - encouragement for personal contribution to the result of the work of the organization, the fulfillment of production tasks and his official duties;
   • collective - encouragement for the performance of production tasks or official duties based on the assessment of collective work.
4. Depending on the estimated result:

• for the main results of work - encouragement for the required result, determined by the employer specifically for the employee or his unit, and possibly the organization as a whole;
• behind special results- encouragement that motivates employees to solve special tasks of the employer that are relevant to the organization in currently time, such as saving energy (raw materials), improving product quality, shipping products on time, etc.

What types of bonuses to use to stimulate employees are determined independently in each organization.

What are the rules for developing a bonus system

When developing a bonus system, adhere to the following rules:

• the bonus system should be consistent with the organization's business development strategy;
• the bonus should not be a common, frequent and widespread occurrence, so that employees do not perceive it as part of their salary under normal conditions;
• the bonus should be directly related to the employee's real personal contribution to the result of the department, organization, reflect his personal achievements (possibly as part of a group, department, etc.);
• the calculation of the premium should be based on the maximum objective method measuring the impact of an employee and his contribution to production, known to the employees themselves;
• employees should regard the bonus as a reward for a specific result due to additional efforts, and not just as payment for performing standard work for a certain period of time;
• additional efforts of employees, stimulated by the bonus, should cover the costs of paying these bonuses;
• the application of the system must be fair, that is, if there are grounds for bonuses, only those forms that are specified in the Regulations on bonuses should be applied;
• the system must be unavoidable: the premium must be paid whenever appropriate grounds arise;
• the system should be known to all employees of the organization.

How to develop a reward system

To develop a bonus system, carry out the formation of a motivation system. Further, based on the strategic goals of the organization, identify the main goals of bonuses and the performance indicator of the organization. For example, if the goal of the organization in the near future is to increase sales, then the performance indicator will be the size of the increase in sales, if the goal is to improve product quality, then the indicator will be the percentage of reduction in the number of defects compared to the previous period, etc. Thus, having determined the indicator performance, formulate a general basis for bonuses. Next, using a top-down pyramidal principle, determine the impact of different groups of employees on a given performance indicator, for example, how managers of different levels influence, how each department, a specific position, etc. Determine the factors on which the achievement of organizational performance indicators depends and which are in the sphere of significant influence on the part of employees. Develop and implement a system if necessary operational control these factors. Determine what bonuses will be distributed to all employees of the organization, for example, a bonus for long service, for overall result the work of the organization, etc., and which only for certain groups. Select the group data and for each define:

• the ratio of the fixed and variable parts of wages;
• bonus indicators affecting the bonus part;
• options and rules for calculating the premium;
• frequency of bonus payments.

Next, for each group or for all employees of the organization, determine the grounds for considering the issue of bonus accrual. The basis can be a memo from the head of the department, an employee report, a sales plan and indicators of its implementation, etc. Identify the persons who make the decision to pay the bonus. It may be necessary to think over the rules for additional procedures for agreeing on the payment of bonuses. Discuss with responsible persons terms of consideration of documents-grounds, terms for making a decision on bonuses, terms for transferring documents on bonuses agreed with the head of the organization to the accounting department of the organization. An important point in personnel bonuses is the procedure for communicating the decision on bonuses to employees, they must know what they received the bonus for, how it is calculated, which reduces the amount of the bonus, which increases it. This information must be accessible to employees and understandable. To this end, you can organize meetings for employees with the head of the payroll department, make a block with questions and answers on the topic of bonuses on the corporate website, highlight certain time for employees, to which they can contact the payroll department for advice, etc. Record all these conditions and bonus rules in the Bonus Regulations or other local document of the organization.

How to select groups of employees to develop a bonus system

Groups of employees for bonuses in each organization are formed independently. First, form groups depending on the way the work of employees affects the performance indicator and the final result of the organization, for example:

• managers on whom the business result depends;
• professionals who create the main business result (profitable positions);
• employees who help professionals achieve results (support staff);
• employees who do not affect the business processes of the organization (support staff).

You can also select groups for bonuses depending on the place and role of the employee in the management hierarchy, for example, top managers, middle managers, engineering and technical employees, workers. Or form groups for bonuses depending on the length of service of employees in the organization, for example, employees with more than three years of experience in the organization have one type and size of bonus, those with less than three years of experience have others, etc. The degree of compliance by the employee with the rules of internal work schedule is also a sign of the formation of groups for bonuses. For example, employees with no disciplinary violations: lateness, delays from a lunch break, etc., have a full bonus package, and employees with disciplinary violations can be de-bonded.

An example of grouping employees of the Alpha organization when developing a bonus system

As a result of the analysis of the activities of the organization, its divisions, employees of profitable positions, it was decided to allocate the following groups of employees to develop a bonus system:

• Head of the organization;
• top managers (deputy heads of the organization);
• project managers;
• sales staff;
• employees of accounting, secretariat, personnel services;
• warehouse staff, etc.

For each group, their own bonus indicators and rules for calculating the bonus were developed.

How to determine the ratio of fixed and variable parts of wages

The determination of the ratio of the fixed and variable parts of the salary is influenced by the nature official duties employees, their impact on the business processes of the organization. Each group of employees will have its own ratio of fixed and variable parts of the salary. Basic principles for determining the ratio:

• the greater the degree of influence of the position's activities on the result of the organization, the greater the bonus part (up to 200% of the salary);
• the higher the level of authority of employees, the greater the bonus part (up to 150%);
• the more stable and regulated the duties, the lower the bonus part (from 15% to 50% of the salary);
• the more difficult it is to evaluate the quantitative result of the activity of the employee and the unit as a whole, the larger the permanent part of the salary.

Tip: when setting the size of the variable part, remember that the bonus must be meaningful to the employee.

Please note that if the bonus is less than 20 percent of the fixed part of the salary, then such a bonus has a weak stimulating effect. Periodic awards, such as New Year, on a professional holiday, at a rate of less than 15 percent, employees do not consider it as an encouragement. A bonus of 10 percent of salary can irritate the team.

See the table for options for the ratio of the variable and constant parts of the salary.

How to develop reward metrics

To encourage staff, develop different bonus indicators for each group of employees, while taking into account the specifics of the organization's activities, the nature of the work of each group, the procedure for accounting and normalizing the results of their work. It is important to set the indicators and conditions of bonuses in such a way that the improvement of some indicators does not cause the deterioration of others. So, for example, bonuses to workers can be carried out according to indicators:

• for improving product quality, for example, increasing specific gravity products the highest category quality, the highest grade, the growth of delivery of products from the first presentation, the reduction of marriage, the reduction in the number of returns of low-quality products, the absence of claims to products from consumers;
• for the growth of labor productivity and production volumes, for example, fulfillment and overfulfillment planned target, production standards, production plan to due date with a smaller number of employees, a decrease in the labor intensity of products, an increase in production volumes;
• for development new technology, for example, increasing the shift ratio, reducing the time for mastering advanced technologies, increasing the equipment load factor, reducing the cost of its operation;
• for reducing material costs, for example, saving raw materials, materials, fuel and energy resources, tools, spare parts, reducing losses, waste.

Make bonuses to specialists and employees for the actual improvement of the results of the organization, for example, an increase in profits, production volumes, overfulfillment of the sales plan, the introduction of rationalization proposals, etc. For employees involved in the maintenance of machinery and equipment, apply the following indicators: development technical parameters, improving the coefficient of their use, etc. Link bonuses to heads of departments with end result the work of the division, the growth of labor productivity, the release of high-quality products, the reduction of its labor intensity and other performance indicators.

An example of developing bonus indicators for the sales department of the Alpha organization

In the organization "Alpha" for employees of the sales department for each position, depending on the specifics of work and the impact on the result of the organization's activities as a whole, they developed bonus indicators that take into account the degree of fulfillment of the monthly work plan of employees. We also developed three options for the values ​​of bonus coefficients for each bonus indicator, depending on the amount of work plan implementation:

• MAX plan;
• NORM plan;
• plan min.

This made it possible to set a certain range of bonuses for employees, which made it possible to stimulate them for different work results. These indicators and bonus factors were recorded in the bonus matrix, which was drawn up in free form, and made an appendix to the Regulation on bonuses for the company's personnel.

If a prerequisite for the payment of a bonus is the observance of labor discipline by an employee, include in the document in which the rules for bonuses are fixed (Regulations on bonuses, Regulations on remuneration), an additional indicator of bonuses - labor discipline. You can include the criteria in the table in this indicator.

What are the options for calculating the premium

When developing a bonus system, determine the most optimal option for calculating the bonus for the organization. There are the following options:

• as a percentage of the performance of the indicator;
• as a percentage of the tariff rate;
• in the form of coefficients;
• in absolute terms.

What are the rules for calculating the premium

When developing rules for calculating bonuses based on bonus indicators, it is recommended:

• present bonus indicators in digital format, for example, the number of products produced - pieces, the amount of defect reduction - pieces, the organization's profit from the sale of services or goods - rubles, etc.;
• take into account all indicators important for each unit and position;
• make the calculation of indicators (calculation rules, formulas, scales, method of assessing the completeness of the performance of indicators) understandable for employees;
• take into account the level of responsibility and the degree of influence of employees of each group on the activities of the unit and the organization as a whole.
• develop a bonus matrix to determine the size of the bonus for each group of employees.

An example of calculating the bonus for employees of the sales department of the organization "Alpha"

In the Alpha organization, a bonus matrix was developed for employees of the sales department, in which, depending on the performance of bonus indicators, bonus coefficients were developed. The following formula is used to calculate the premium:

Thus, for the head of the sales department, subject to the fulfillment of bonus indicators for maximum value(MAX Plan) the premium is calculated as follows: Premium = 23,000,000 × 0.1% + 10,000,000 × 0.09% + 1,000,000 × 0.7% = 39,000 rubles. Subject to the fulfillment of bonus indicators for the minimum value (MIN Plan): Premium = 19,000,000 × 0.06% + 7,000,000 × 0.05% + 800,000 × 0.3%) = 17,300 rubles.

How to determine the frequency of bonus payments

The frequency of bonus payments in each organization is chosen independently. The frequency of the award depends on financial resources organization and ability to actually evaluate business results. It is recommended to choose a period for evaluating business results - a month, a quarter, a half year, a year. For senior managers CEO, directors of departments, etc.) long-term bonus programs can be designed for three to five years.

Bonuses are a welcome event in the life of any employee. It is safe to say that employees expect a bonus much more than a fixed part of the salary. Salary is a constant phenomenon. Another thing is a bonus when you receive an increase based on your own merits and production results. The main question for the employer is: how to issue the bonus correctly so that there are no disputes with employees and inspection bodies?

General requirements for bonuses

The employer encourages employees who conscientiously perform their labor duties. In particular, through the payment of bonuses. He has the right to establish various systems bonuses, incentive payments and allowances (Article 135 of the Labor Code of the Russian Federation).

When paying bonuses and developing documents for bonuses to employees, the following should be taken into account.

1. Local regulations, including those on bonuses, should not worsen the position of the employee in comparison with the current legislation (Article 8 of the Labor Code of the Russian Federation).

2. A mandatory condition for inclusion in any employment contract is the condition on remuneration (Article 57 of the Labor Code of the Russian Federation), therefore, the employer must indicate the possibility of making incentive payments in the text of the employment contract. In addition, the employer cannot unilaterally cancel bonuses if they are provided for by the employment contract.

3. Labor costs include bonuses for production results, allowances for tariff rates and salaries for professional excellence, high achievements in labor and other similar indicators (Article 255 of the Tax Code of the Russian Federation, hereinafter referred to as the Tax Code of the Russian Federation). That is, the employer must establish production indicators for which bonuses are provided. For example, they may include: for a sales manager - the number of concluded and actually executed contracts, for a lawyer - the amount of debts collected in a judicial or claim procedure, VAT refunded in an administrative or judicial procedure, disputed amounts of additional taxes and fees, fines and etc. Such indicators can be set in plans and confirmed by reports on the work performed.

4. Expenses must be economically justified and documented (Article 252 of the Tax Code of the Russian Federation). Therefore, if the company receives losses, then the payment of large bonuses for production indicators by the tax authority may be recognized as illegal.

Regulations on bonuses

Many companies do not have a bonus clause. It is considered sufficient to refer to employment contract the fact that the employee is entitled to receive a bonus in some amount, for example, 50% of the salary. However, in practice, this is clearly not enough to establish an effective bonus system. The positive aspects of developing a provision on bonuses are:

1) establishing the frequency of bonuses;

2) determining the criteria for the existence of grounds for bonuses, for example, a company making a profit, implementing a new project, etc.;

3) reduction of subjective factors for awarding a bonus, such as the will of the immediate supervisor;

4) providing evidence of the legitimacy of bonuses in the event of a tax audit or an audit by the labor inspectorate. There is no unified form for the provision on bonuses, so each organization develops it independently. The document can be issued as a separate local regulatory act (see example 1) or in the form of the relevant section of the collective agreement / section of the local regulatory act - the regulation on remuneration.

Note that the content of the rules on bonuses may also vary. We recommend reflecting following points:

- bonus indicators;

- conditions of bonuses;

- the circle of bonus workers;

- the amount of bonus payments;

- the procedure for calculating premiums;

- frequency of bonuses;

- sources of bonuses;

- a list of circumstances under which the premium is paid in a smaller amount compared to the base amount or not paid at all;

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

Example 1. Fragment of the provision on bonuses.

APPROVED

By order of Stik LLC

From 09/01/2014 N 28

REGULATIONS ON BONUS

1. General Provisions

1.1. This Regulation is introduced in order to improve the efficiency of each employee, structural divisions of the enterprise, the material interest of the employees of the enterprise in obtaining the maximum effect from their activities.

1.2. The Regulation applies to all employees on the staff of the enterprise, including workers under fixed-term employment contracts, and does not apply to those working at the enterprise under civil law contracts.

2. Bonus indicators

2.1. The basis for calculating the bonus is the data of accounting, statistical reporting and operational accounting.

2.2. Decisions on the payment of bonuses to a particular employee are made on the basis of plans and reports on the employee's labor activity, approved in the manner established by the enterprise.

2.3. Bonuses are not paid in case of achieving a negative economic effect for the whole enterprise, the criteria for which are defined in local regulations enterprises.

3. The circle of bonus workers

3.1. Bonuses are paid to all employees, regardless of position (profession).

3.2. Company employees who have worked incomplete month in connection with conscription into the Armed Forces of the Russian Federation, transfer to another job, admission to educational institution, retirement, downsizing or other good reasons, the bonus is paid for the actual hours worked in this accounting period.

3.3. Employees of the enterprise, newly hired, the bonus for the time worked in the first month of work is paid if the time actually worked in the calendar month is at least half of the billing period (except for bonuses accrued for the fulfillment and overfulfillment of output standards).

4. The amount of bonus payments

4.1. Upon achievement of indicators exceeding the planned ones by 20%, the bonus is paid in the amount of 100% of the salary.

4.2. Upon reaching the planned targets by 100%, the bonus is paid in the amount of 50% of the salary.

4.3. If the planned indicators are not achieved, the bonus is not paid.

5. Periodicity of bonuses

5.1. The bonus is paid once a quarter upon fulfillment of the indicators and bonus conditions established by these Regulations no later than five days after the end of the corresponding quarter.

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When developing a local regulatory act regulating bonus issues, the following features should be taken into account.

1. The regulation on bonuses must be written in clear and concise language. Its content should be clear to all employees, regardless of their education and position (profession) in the company.

2. In the provision on bonuses, it is possible to set both one and several types of bonuses in particular for:

— intensity and high results of work;

- the quality of the work performed;

- continuous work experience, length of service;

- results based on the results of work for a certain period.

3. When accepting the provision on bonuses, the procedure for approving this document should be taken into account.

4. In the provision on bonuses, it is advisable to indicate that the organization has the right, but is not obliged to pay bonuses to employees.

Arbitrage practice. An indication in the regulation on remuneration, bonuses and benefits in relation to employees of the company that the company has the right, but is not obliged to make an additional payment to the employee, defined as the difference between official salary and the amount of temporary disability benefits, does not indicate that each employee of the company is guaranteed such an additional payment (Resolution of the Federal Antimonopoly Service of the Moscow District dated March 26, 2014 N F05-1712 / 2014 in case N A40-171364 / 12).

Employment contract

Recall that the conditions that are mandatory for inclusion in an employment contract include a condition on remuneration, including incentive payments (Article 57 of the Labor Code of the Russian Federation). The bonus as an incentive payment of a stimulating nature is an integral part of wages (Article 129 of the Labor Code of the Russian Federation).

Therefore, provisions on the very possibility of bonuses and a reference to a local regulatory act, which specifies the specific procedure and conditions for payment, should be included in the employment contract.

Note that the employer, having the freedom to establish incentive payments, is at the same time limited in their unilateral change, since in accordance with Art. 72 of the Labor Code of the Russian Federation, a change in the terms of an employment contract determined by the parties is allowed only by agreement of the parties to the employment contract, with the exception of cases provided for by the Labor Code of the Russian Federation.

Thus, if the company cancels bonuses or reduces their size, it is necessary to prepare additional agreements for employment contracts (part 2 of article 74 of the Labor Code of the Russian Federation). In some situations, it will be necessary to take into account the opinion representative body workers (Article 8 of the Labor Code of the Russian Federation).

Typically, employment contracts establish bonuses for performance indicators. At the same time, it is not necessary to clearly prescribe the procedure for their payment if it is regulated by a separate local regulatory act, for example, a regulation on wages.

Arbitrage practice. If the amount of the bonus is indicated in the employment contract, then it is also necessary to provide links to local regulations where the bonus conditions are indicated, or reflect them directly in the document. This must be done so that the bonus is not considered an integral part of the salary and is not paid on a mandatory basis (Determination of the Leningrad Regional Court of October 14, 2010 N 33-5015 / 2010).

Award Order

Rewards are made on the basis of an order. The order, as a rule, is prepared by the personnel department, and signed by the head of the organization or authorized in in due course face. The document can be drawn up both on the basis of a unified form, and in accordance with the form approved in a particular organization.

When drawing up an order for bonuses, you must also remember the following.

1. Decisions (orders) of the person exercising the functions of the sole executive body on bonus payments to employees are recognized as invalid if they do not comply with the rules internal regulations, other local regulations governing the payroll in the organization, labor contracts and the collective agreement (if any) (Resolution of the Federal Antimonopoly Service of the North-Western District of September 24, 2013 in case N A56-32267 / 2012).

2. One order for bonuses is not enough to assign a bonus. Bonuses that are not provided for by either labor or collective agreements are not taken into account for tax purposes (clause 21 of article 270 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia for Moscow dated 05.04.2005 N 20-12 / 22796).

3. If the bonus order is drawn up in its own form, then it must contain the mandatory details provided for in Art. 9 of the Federal Law of 06.12.2011 N 402-FZ "On Accounting".

4. With the order of bonus workers, you must familiarize yourself with a personal signature.

Confirmation of production indicators

For the purposes of bonuses, it is necessary to confirm the performance indicators on the basis of which bonuses are accrued to employees. This is important both for the purposes management reporting, and to avoid conflicts with the employees themselves, as well as with inspection bodies.

Plans and reports can be daily, weekly, monthly and quarterly, based on the results of the year. Filling out plans and reports too often distracts employees from work. However, if reports and plans are prepared quarterly or annually for the purpose of issuing an annual bonus, they may be formal.

There are no strict requirements for reports and plans in the legislation, so companies can develop them on their own. Several general recommendations can be made.

1. Reports and plans are necessary to confirm the legitimacy and validity of the accrual of bonuses. When applying incentive measures, the employer must comply with the requirements of the current legislation, in particular, not allow discrimination when encouraging employees (Articles 2, 3 of the Labor Code of the Russian Federation). And you can confirm the absence of discrimination just with the help of reports and plans. They will help to avoid a biased attitude towards the employee if the reports are signed not only by the immediate supervisor, but also by the person who evaluates the personnel and can act as an independent expert.

2. Reports should reflect real indicators, for example, the company needs to confirm the actual production of goods, the execution of purchase and sale transactions.

3. In practice, the employer often makes the amount of wages dependent on the conscientiousness of the performance of labor duties. And conscientiousness is a moral, evaluative category, therefore, to reveal its content, it is easiest to turn to the already established judicial practice.

Arbitrage practice. The Cassation Collegium of the Supreme Court of the Udmurt Republic in the Ruling dated 04.04.2011 in case No. 33-1160/11 made the following conclusion. The employer has the right, at its own discretion, to establish the procedure for bonuses to employees. This right is not unlimited, since the local regulations adopted by virtue of Art. 8 of the Labor Code of the Russian Federation must comply with labor legislation and other regulatory legal acts containing norms labor law. Deprivation of a monthly bonus for one year on the basis of a disciplinary sanction is contrary to the principles legal regulation labor relations. Therefore, the penalty applied to the employee in one month cannot be the basis for depriving him of the bonus based on the results of work subsequently.

Arbitrage practice. The Judicial Collegium of the Moscow City Court in the Appellate Ruling dated June 28, 2012 N 11-11954 / 2012 indicated that the reduction of the bonus or the deduction of the employee's bonus must be reasonable, the current labor legislation does not allow arbitrary reduction of the previously accrued bonus.

Arbitrage practice. The Moscow City Court, by ruling dated May 28, 2012 in case No. 33-11166, recognized as correct the conclusion of the judge of the Zamoskvoretsky District Court on the discriminatory nature of the norm of the local regulatory act of the employer, which provided that in the event of the dismissal of an employee after the end of the motivational period (month, quarter, year), but until the moment the bonus is paid, the bonus to the employee is calculated and paid only on separate decision General Director on the proposal of the head of the structural unit / supervising head.

Therefore, keep in mind that depriving an employee of an employee's bonus can lead the employer to court.

In conclusion, it should be noted that the friendly atmosphere in the team, the ability to eliminate staff turnover, and the absence of conflicts with the employer depend on how the establishment and payment of bonuses are formalized, how transparent the mechanism for calculating them. On the other hand, properly executed documents make it possible to prove the legitimacy of bonuses for tax purposes in court, as well as in the case of verification by the labor inspectorate.

Salary bonus paymentassumes that the employee has the right to receive additional funds in the amount not lower than the salary part of the salary. We will describe below how such payments can be made, whether the obligation to pay bonuses in the amount of one or more salaries is established by law.

How is the bonus system arranged in Russia?

In Russia, the procedure for rewarding employees is prescribed in the Labor Code of the Russian Federation. For some categories of employees, other regulations may be adopted that establish the procedure and amount of bonuses (for example, for employees of the Ministry of Internal Affairs, the Ministry of Emergency Situations, etc.).

By virtue of the law (Article 192 of the Labor Code of the Russian Federation), a bonus is one of the measures to encourage employees for their work, as well as an incentive for further fruitful work. Thus, the main purposes of bonuses are encouraging and stimulating.

Bonuses are included in the wage system (Article 129 of the Labor Code of the Russian Federation) along with the salary and compensation payments. If the salary is paid monthly, and this is the obligation of the employer, then he does not have such an obligation with respect to bonuses. The organization is obliged to pay insurance premiums and other payments from premiums, therefore, from the point of view of managers, premiums are a significant expenditure part, which can often be dispensed with.

Each organization has its own system of remuneration. Premiums may or may not be included in such a system. This is due to the fact that the legislation does not contain requirements for employers on the mandatory payment of bonuses, and in Part 2 of Art. 135 of the Labor Code of the Russian Federation expressly states that they can be paid on the basis of internal acts of the organization: collective agreements, local acts, agreements. Employers are not required to accept such acts.

Thus, the law does not oblige employers to pay bonuses. The size and frequency of payments are not specified. In practice, the management either adopts an internal act, which contains the procedure for bonuses to employees, or decides for itself - when, to whom and in what amount to pay bonuses.

Can they pay a significant amount at a time, for example, a bonus of 8 - 10 salaries

In many organizations, the amount of the bonus is tied to the salary part of the salary. Salary is a salary in a fixed amount for one month, which does not include other payments (compensatory and incentive). The amount of the salary part of the salary is prescribed in the employment contract.

A one-time bonus of 10 salaries may be paid if:

1. So the management decided own initiative, on the basis of a memo or statement from the employee) and issued an order for bonuses.
2. The obligation to pay is fixed in the employment contract with the employee (for example, the contract states that at the end of the year, or upon dismissal, the employee is paid a significant bonus).
3. The obligation to pay or certain conditions for its implementation are enshrined in a local act, collective agreement, agreement.

This is an exhaustive list of cases where a premium of such a significant amount can be transferred. The accrual of such bonuses is the exception rather than the rule. It is enough to simply calculate what expenses the employer will incur if he pays 10 salaries at once.

Suppose an employee's salary is 15,000 rubles. Thus, the amount of the bonus payment will be 150,000 rubles. With this money, the employer must pay 22% of insurance premiums, 5.1% for health insurance, and 2.9% in the Social Insurance Fund, which is another 45,000 rubles. Thus, if in a normal month the employer would pay the employee a salary of 15,000 rubles and transfer 30% of this amount to various funds, then with the additional payment of bonuses, the total expenses would be 214,500 rubles.

Is it permissible to pay monthly bonuses in certain amounts, for example, bonuses of 25 - 30% of salary

It is possible to reward employees on a monthly basis, even without any reason related to the achievements of employees in the service. It is enough to write in the employment contract, for example, the following wording: “ The employee is set a salary in the amount of the salary (15,000 rubles) and a monthly bonus of 30% of the salary.

Of course, the wording can be any, for example, with a salary, a bonus of 25% of the salary, or a bonus of 1/3 of the salary can be paid. The law does not establish a minimum maximum size premiums.

Similar wording can be fixed at the level of local acts, in particular, in the Regulations on bonuses. The big difference for an employer is that local act affects the interests of all employees of the organization, and not just one, like an employment contract. In this regard, everyone will have to pay bonuses in the amount of a certain percentage or share of the salary. It should be noted that monthly bonuses are accrued in many organizations, but more often in budget ones.

Thus, bonus payments in salaries, percentages of salary, salary shares, etc. are quite possible. Decisions on their implementation are made by the employer, or the bonus procedure is fixed in employment contracts or internal acts of the organization.

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

From the article you will learn:

1. How to document the accrual of bonuses to employees in order to avoid problems during tax and labor inspections.

2. What premiums can be taken into account in tax expenses under OSNO and STS.

3. What legislative and regulatory acts govern the procedure for calculating bonuses and including them in expenses for taxation.

The salary of employees, as a rule, consists of several parts: payment for work (for the time actually worked, for the amount of work actually performed, etc.), compensation payments and incentive payments. Incentive incentive payments include bonuses to employees. The division of wages into a fixed part and a bonus part is in the interests of both the employer and the employee. The employer has the opportunity to encourage employees to achieve higher indicators and results, and at the same time not to overpay them if such indicators are not achieved. And for employees, the bonus part of wages is a real opportunity to receive greater remuneration for their work. That is why almost all organizations and individual entrepreneurs-employers provide for the accrual of bonuses to employees, and bonuses often make up the largest part of wages. Given this fact, the accrual and payment of bonuses is the object of increased attention during inspections by the tax inspectorate and the state labor inspectorate. How to bring the accrual of bonuses in line with labor and tax laws and avoid problems during inspections - read on.

What are you interested in tax office in terms of bonuses to employees: are salary expenses (including the payment of bonuses) legally classified as expenses that reduce the taxable base for corporate income tax or for single tax paid in connection with the application of the simplified taxation system.

What is of interest to the state labor inspectorate: are the rights of employees violated in the calculation and payment of wages (including bonuses).

All bonuses to employees are subject to insurance premiums in the PFR, FSS, MHIF (clause 1, article 7 of the Federal Law of July 24, 2009 No. 212-FZ), therefore, when checking the FSS and PFR, inspectors are usually interested in the total amount of accrued bonuses without detailed analysis.

Documentation of awards

According to the Labor Code of the Russian Federation, the establishment of bonuses for employees is the right of the employer, and not his obligation. This means that the employer has the right to approve a remuneration system that provides for a bonus component (salary-bonus, piece-bonus remuneration system, etc.) and document this fact. Please note if internal documents If the employer has fixed a remuneration system that includes bonuses, then in this case the accrual and payment of bonuses to employees, according to internal agreements, is the responsibility of the employer. Failure to fulfill this obligation may result in justified complaints from employees and serious claims from the labor inspectorate. In this regard, it is important to properly document the procedure and conditions for bonuses to employees.

In what documents it is necessary to reflect the conditions and procedure for bonuses to employees:

1. An employment contract with an employee. The terms of remuneration, including incentive payments, which include bonuses, are mandatory for inclusion in an employment contract (Article 57 of the Labor Code of the Russian Federation). At the same time, it must clearly follow from the employment contract under what conditions and in what amount the bonus will be paid to the employee. There are two options for fixing the terms of bonuses in the employment contract: fully prescribe the conditions and procedure for bonuses or make a link to local regulations that contain this information. It is advisable to use the second option, to give a link to local regulations in the employment contract, because when making changes to the conditions for encouraging employees, it will only be necessary to make the appropriate changes to these documents, and not to each employment contract.

2. Regulations on remuneration, provisions on bonuses. In these local regulations, the employer establishes all the essential conditions for bonuses to employees:

• the possibility of accruing bonuses to employees (remuneration systems);
• types of bonuses and their frequency (for results based on the results of work for the month, quarter, year, etc., one-time bonuses for holidays, etc.)
• a list of employees who are entitled to certain types of bonuses (all employees of the organization, individual structural units, separate positions);
• specific indicators and methodology for calculating bonuses (for example, a certain percentage of the salary for the implementation of the sales plan; a fixed amount and specific holidays, etc.);
• conditions under which the premium is not charged. So, if an employee has a fixed bonus for the conscientious performance of labor duties, then the employee can be deprived of this bonus only if there are sufficient grounds (non-performance or improper performance of duties stipulated by job description; violation of internal labor regulations, safety measures; violation causing disciplinary action and etc.);
• and other conditions set by the employer. The main thing is that all the conditions for bonuses to employees in the aggregate do not contradict each other and make it possible to unambiguously determine which of the employees, when and in what amount the employer is obliged to accrue and pay the bonus.

3. Collective agreement. If, at the initiative of the employer and employees, a collective agreement is concluded between them, then it must also indicate information on the procedure for bonuses to employees.

! Note: in addition to the fact that the employee signs an employment contract, the employer must, against signature, familiarize him with the regulation on remuneration, the provision on bonuses, the collective agreement (if any).

Inclusion of premiums in tax expenses under OSNO and STS

Labor costs for tax purposes under the simplified tax system are accepted in the manner prescribed for the calculation of corporate income tax (clause 6 clause 1, clause 2 article 346.16 of the Tax Code of the Russian Federation). Therefore, when including labor costs (including the payment of bonuses) in expenses that reduce the taxable base for income tax and simplified taxation, one should be guided by Article 255 of the Tax Code of the Russian Federation.

“The taxpayer’s labor costs include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensatory accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by law Russian Federation, labor contracts and (or) collective agreements ”(paragraph 1 of article 255 of the Tax Code of the Russian Federation). According to paragraph 2 of Art. 255 of the Tax Code of the Russian Federation, accepted labor costs for tax purposes include "accruals of a stimulating nature, including bonuses for production results, allowances for tariff rates and salaries for professional skills, high achievements in labor and other similar indicators." In addition, by general rule, expenses in tax accounting are recognized as reasonable and documented expenses incurred by the taxpayer (Article 262 of the Tax Code of the Russian Federation).

Thus, having combined all the requirements of the Tax Code of the Russian Federation, we come to the following conclusion. The cost of bonuses to employees reduces the tax base for income tax and for a single tax paid in connection with the application of the simplified tax system, while meeting the following conditions:

1. The payment of bonuses must be provided for in the employment contract with the employee and (or) in the collective agreement.

We discussed the procedure for reflecting the bonus conditions in the employment contract above: either fixing them in the employment contract itself, or a reference to the local regulations of the employer. Not all employers conclude a collective agreement with employees, however, if it does exist, then it should also provide for the possibility of paying bonuses and the procedure for bonuses.

! Note: one order of the head for the payment of bonuses is not enough to include bonuses in expenses. Bonuses for employees must be provided for in the employment contract with the employee and (or) in the collective agreement. Otherwise, the tax authorities have every reason to remove the "bonus" expenses and charge additional income tax or tax under the simplified tax system. This position of the tax authorities is confirmed by numerous court decisions in their favor.

2. A direct relationship is needed between the accrued bonuses and the "production results" of the employee, that is, the premium must be economically justified, related to the receipt of income by an organization or individual entrepreneur.

Thus, special attention should be paid to the wording according to which bonuses are calculated. For example, awards for an anniversary (new year, vacation, etc.), as well as awards for high achievements in sports, for active participation in the public life of the company, etc. have nothing to do with the results of the employee’s labor activity, therefore their acceptance to tax accounting unlawful (Letter of the Ministry of Finance of Russia dated April 24, 2013 N 03-03-06 / 1/14283). If bonuses are charged, for example, for specific labor indicators (fulfillment / overfulfillment of the sales plan, production plan, etc.), for the implementation of proposals that have brought economic benefits, then they can no doubt be taken into account in tax expenses. In addition, if the amount of bonuses is confirmed by calculations (for example, a percentage of the amount of contracts with new customers, of the amount of profit received, etc.), then the inspectors will have no chance to remove the costs of paying such bonuses.

! Note: often, bonuses are awarded to employees with approximately the following wording "For the timely and conscientious performance of their duties." If you want to include bonuses in tax expenses, it is better not to use this wording, because the timely and conscientious performance of your labor duties is the responsibility of the employee, and not the object of additional incentives. In this case, the tax authorities are likely to remove such expenses. Therefore, if it is impossible to give specific labor indicators for calculating the bonus, then it is better to indicate "For the results of work based on the results of the month (quarter, year, etc.)". In this case, it is likely to defend the right to include such premiums in tax expenses.

Another point: the source of the premiums. If profit is indicated as a source of premium payment, or as a basis for calculation, but a loss is actually received, then such premiums cannot be taken into account in taxation expenses.

3. The accrual of bonuses must be formalized properly.

The basis for accruing bonuses to employees is a bonus order. To draw up an order for bonuses, you can use the unified forms: Order (order) on encouraging an employee (Unified form No. T-11) and Order (order) on encouraging employees (Unified form No. T-11a), which are approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01. 2004 No. 1 "On the approval of unified forms of primary accounting documentation for accounting for labor and its payment." However, from January 1, 2013 apply unified forms not mandatory (clause 4, article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). Therefore, a bonus order can be drawn up in an arbitrary form, which is approved by the organization.

The main things you need to pay attention to when filling out an order for bonuses:

• the incentive motive must correspond to the type of bonus named in the employment contract, local regulations, collective agreement (with reference to these documents);
• it should be clear from the order which employees the bonus is accrued (specific employees with full names);
• the amount of the bonus for each employee must be indicated (the amount of the bonus must correspond to the calculated data);
• you must specify the period for which the bonus is to be paid.

4. Bonus for the head of the organization(who is not its sole founder) it is better to issue it not by the order of the head himself, but by the decision of the founder ( general meeting founders).

This is due to the fact that the employer in relation to the head of the organization is its founders. Accordingly, it is within their competence to establish the conditions for paying the bonus and its amount to the head.

Reflection of premiums in accounting

In accounting, the accrual of bonuses is reflected in the same way as the entire wage on account 70 “Settlements with personnel for wages” in correspondence with cost accounting accounts (20, 26, 25, 44). Since bonuses to employees are subject to personal income tax, the payment of bonuses is carried out minus the withheld personal income tax.

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Legislative and regulatory acts:

1. Labor Code RF

2. Tax code

3. the federal law dated July 24, 2009 No. 212-FZ “On insurance premiums in Pension Fund Russian Federation, Fund social insurance Russian Federation, Federal Compulsory Medical Insurance Fund"

The Labor Code allows business owners, at their discretion, to approve additional cash payments to employees in order to encourage them for the quality of their work and encourage them to further efforts. Bonuses are paid to employees for a certain period of hours worked - for a month, quarter, half a year and a year. Let's look at how the quarterly bonus is paid - how to calculate it.

Grounds for quarterly bonus payment

Information on the conditions and procedure for paying bonuses should be reflected in the Regulations on bonuses, the Regulations on remuneration, labor and collective agreements.

The quarterly bonus is accrued to employees once every 3 months (quarter). The basis for its payment is the fulfillment production work in full. If the employer wants to encourage employees to overfulfill the norm, he can designate an additional point on bonuses, namely, an increase in bonuses for the fastest completion of tasks.

Typically, the bonus payment is calculated as a percentage of salary, and is not assigned in a fixed amount. Also, its size is related to the profitability of the business - if the company's revenue is small, then bonuses are not paid. And since employers are not required by law to encourage employees with additional payments, administrative penalties cannot be applied to them for non-payment of bonuses.

Cash bonuses are usually set in real production, where it is possible to measure the productivity of employees in terms of output and compare the actual work performed with the planned one. IN budget organizations quarterly bonuses are extremely rare.

The bonus can be accrued to an individual employee who has shown excellent work results, to a group of employees of a separate unit or to the enterprise team as a whole.

Quarterly premium - how to calculate

If the bonus order says that the bonus will be calculated as a percentage of the salary, it will have to be calculated in individually. The premium will be calculated as follows:

• if the employee has worked the entire billing period in full (in this case 3 months), you need to find the total income, including monthly bonus payments - the result is divided by 3 (months), so the average salary for the quarter is revealed;
• the resulting amount is taken into account when calculating the established percentage for calculating the quarterly bonus;
• the amount received is not released to the employee until 13% income tax is withheld from it individual(personal income tax).

The provision on bonuses may contain information that the bonus will not be accrued for periods when the employee received the average salary.

The procedure for calculating the quarterly bonus will also depend on the agreed conditions for its payment during internal regulation about the award. If the document says that the bonus payment is calculated in proportion to the time actually worked, you will have to exclude from the calculation all the days during which the employee was sick or rested. If such a rule is not provided, the bonus will be paid in full, even if the employee was away from work most of the time.

It happens that the quarterly bonus is assigned in fixed amount, then it is calculated as follows:

• the amount of the bonus payment is added to the salary;
• the regional multiplying factor is taken into account;
• withholds personal income tax;
• the advance payment is deducted;
• the resulting amount is transferred to the employee.

If the actual hours worked are taken into account when paying the bonus, the bonus payment is assigned differently:

• the amount of output for the considered 3 months is multiplied by the previously approved bonus percentage;
• the result is summed up with wages;
• the multiplying factor is taken into account;
• 13% personal income tax is withheld.

The following formula is used to calculate the bonus for hours actually worked:

PFOV \u003d TS: NRVM x CODE,

Where PFOV- bonus for hours actually worked;

TS- tariff rate;

NRVM- standard working time per month;

CODE- the number of days worked (from the time sheet).

If the worker works under the conditions hourly pay, the principle of calculating the premium differs from the cases indicated above:

• the average salary for the quarter must be multiplied by the established bonus percentage;
• the calculated salary is added to the amount, taking into account the increasing coefficients;
• personal income tax is withheld at a rate of 13%;
• As a result, we receive a salary with a quarterly bonus.

Quarterly premium - how to calculate: an example

Employee Karenin Sergey Alekseevich receives a salary in the amount of 67,000 rubles per month. According to the Regulations on bonuses, the company accrues a bonus in the amount of 50% from salary. During the first quarter of the working year, Karenin worked 45 days, and the norm is 56 days.

The amount of the Karenin S.A. will be: (67,000 rubles x 50%) : 56 days x 45 days = 26919 rubles. 64 kop.