Regulations on bonuses for plant employees sample. How to develop bonus regulations. Why is it necessary to create a separate document in the organization on bonus payments to employees?

Regulations on bonuses - a sample of this document may be useful to employers who want to minimize the risk of violating current legislation and protect their interests in the event that employees who have not received a bonus suddenly feel that their rights have been infringed. In our article you will find information about what laws regulate the procedure for drawing up regulations on bonuses and its implementation in the activities of the enterprise. In addition, you will learn what such a statement should look like and what information should be included in it.

Material incentives for employees (general provisions)

Current labor legislation does not contain the concept of a bonus and does not oblige the employer to accrue it. However, there are still references to the possibility of establishing monetary payments of this kind to an employee in the Labor Code.

So, wages, according to the provisions of Art. 129 of the Labor Code of the Russian Federation, consists of 3 parts:

Remuneration for the work of an employee, the amount of which depends on his qualifications, complexity, quantity and quality of work performed by him, as well as the conditions in which it was carried out.
Compensation payments (additional payments and allowances paid for special working conditions, for example work in difficult climatic conditions).
Incentive payments (bonuses, allowances and additional payments).

At the same time, para. 1 tbsp. 191 of the Labor Code of the Russian Federation indicates that a bonus is a way of rewarding an employee who conscientiously performs his or her job duties. This means that the employer has the right to independently determine the amount of such incentives and the timing of its transfer to the worker. This is also indicated by the Ministry of Labor of the Russian Federation in letter dated September 21, 2016 No. 14-1/B-911.

Regulatory grounds for drawing up bonus regulations

According to para. 2 tbsp. 135 of the Labor Code of the Russian Federation, the remuneration system (including the bonus system, which determines the procedure and rules for calculating bonuses, as well as determining its size) is established by collective bargaining agreements, agreements or relevant local regulations operating within the enterprise. A properly drafted bonus provision allows the employer to minimize the risk of conflicts with employees. Moreover, such a document gives him the right to adjust the amount of additional payment depending on many internal and external factors influencing the activities of the enterprise.

When drawing up a provision on bonuses, do not forget to include a clause on the possibility of calculating bonuses in the employment contract concluded with the employee. Bonus payments, in accordance with clause 2 of Art. 255 of the Tax Code of the Russian Federation, relate to labor costs. At the same time, remunerations, the payment of which is not provided for by the employment agreement/contract, are not included in the expenses that reduce the tax base (clause 21 of Article 270 of the Tax Code of the Russian Federation). This means that incorrectly drawn up documents may lead to the recognition of expenses incurred to pay the premium as unreasonable.

Regulations on bonuses for employees - features of drafting

When drawing up bonus regulations, it is worth considering the following points:

The document must indicate the criteria, compliance with which is the basis for awarding a bonus to the employee. In the absence of such an indication, the bonus is recognized as an integral part of the salary, which means that its payment becomes an obligation and not a right of the employer (in particular, this conclusion is contained in the ruling of the Leningrad Regional Court No. 33-5015/2010 dated October 14, 2010). Of course, it is also possible not to pay a bonus in this case, but for this the management will have to issue a corresponding additional order.
The provision should include an indication that payment of the bonus is possible only if the enterprise has the financial capacity. Otherwise, even the fact that the organization is undergoing serious economic difficulties will not become a basis for canceling payments.

Regulations on salaries, bonuses and annual bonuses - can they be combined?

The current legislation does not establish a sample bonus clause or exact requirements for the document, so the employer can draw it up independently, guided by the internal policy of the organization. This means that the position can take the form:

Don't know your rights?

independent document;
section of the collective agreement;
section of the wage regulations.

The regulation on remuneration (salary) is one of the internal documents drawn up by the employer and used to resolve issues related to the calculation and payment of wages to employees. The legislator does not oblige employers to draw up this document and does not prohibit them from creating it in any form convenient for use. This means that the salary regulations used at the enterprise may include a section regulating the procedure for assigning and paying bonuses to employees, and in fact replacing a separate bonus regulation. This circumstance should be taken into account when using a third-party sample of the salary and bonus provisions, since it is possible to draw up own document, which determines the procedure for calculating and accruing both bonuses and salaries in general.

Separately, it is worth noting the possibility of drawing up a document regulating the payment procedure annual bonus, informally called the thirteenth salary. A sample provision on the annual bonus can be downloaded on our website, but it is important to take into account that it is extremely rarely drawn up as a separate document (usually this happens in very large holding companies). As a rule, the nuances of calculating this type of material incentive are established in the corresponding section of the bonus regulations in force at the enterprise.

How to determine the optimal form of a document, taking into account the characteristics of the enterprise

The form of employee bonus provisions may depend on many factors, including the size of the company and the internal policies of its management. Yes, for large companies, whose staff includes employees of various categories, it is advisable to create several separate documents defining the procedure and grounds for calculating bonuses for each of them. For example, bonuses can be awarded separately for production, sales, administrative workers, managers, specialists and employees, etc.

If the company is small or the bonus is given to all its employees on the same terms, regardless of what type of work they perform, it is possible to regulate the procedure for paying funds in a single local act or even stipulate this in a collective agreement or wage policy. Thus, a sample provision on bonuses for LLC employees may differ significantly from an example of a similar document developed for a large corporation or holding company.

Structure of bonus regulations

The bonus clause usually has the following structure:

General provisions.
Types of bonuses paid to company employees.
The procedure for calculating the amount of bonuses and its approval.
Types of violations for which a premium is not awarded.
Final provisions.

You can download a sample regulation on bonuses for employees of an enterprise on our website. The document can be used both for familiarization and for drawing up your own regulations, reflecting the needs and characteristics of a particular enterprise. However, it is not at all necessary to adhere to the specified structure, since the legislator, as mentioned above, does not establish any requirements for the content of the document.

Contents of the regulation on bonuses for employees of the enterprise

When drafting a document using this structure, it is worth knowing what information needs to be included in each section of the bonus clause. In general, sections can be filled out as follows:

General provisions. The categories of workers covered by the document and the purposes for which it was adopted are indicated here. The following may be indicated as goals:

increasing labor productivity;
reduction in marriage rates;
increasing production efficiency, etc.

Types of awards. Bonuses can be one-time or ongoing. The former are accrued to employees in connection with some significant event (for example, an anniversary date for the enterprise), the latter are paid periodically (for example, monthly, quarterly or annually).
Accrual procedure. This section of the regulations establishes the procedure for preparing the documentation necessary for calculating bonuses, and also determines the persons responsible for its preparation and compilation. The amount of bonus payments can also be indicated here (for example, 30% official salary employees), as well as the conditions under which this indicator is subject to adjustment.
Violations for which a premium is not awarded. Here is a list of employee misconduct and omissions for which the bonus is reduced or not awarded at all. This may include:

showing up at work while intoxicated;
absenteeism;
failure to comply with orders and instructions from management;
causing damage to the property of the enterprise;
improper performance by the employee of his job responsibilities etc.

Final provisions. This part of the document describes the procedure for the entry into force of the document and also determines its validity period.

So, the bonus regulation is the main document regulating the procedure for determining the amount of bonus payments and transferring them to employees. The legislator does not oblige employers to draw up such a provision and implement it at the enterprise, however, its application in practice makes it possible to protect the interests of both employees and the employer himself, as well as ensure compliance with the norms of current labor legislation. Examples of provisions on bonuses for employees of an enterprise, which can be downloaded from the links above, will help you navigate the scope of information to be included in this document.

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

In connection with this circumstance, most employers use bonus payments. Usually they are included in the total amount of wages and are appointed as a one-time or permanent measure of encouragement for an employee who has distinguished himself in some way during his working life.

Legal regulation

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

At the same time, current legislation allows them to be paid both in kind and in cash. In any case, this system must function only within the framework of current legislation.

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

It is worth noting that the organization has the right, but not the obligation, to develop the Regulations, therefore the question of the appropriateness of this step is decided in each specific case by the manager legal entity individually.

Supervisory authorities has no right to demand mandatory presence of this local act at the enterprise or organization.

In the event that management decides not to develop or apply the said Regulations, its function is performed by other personnel documents, for example, relevant orders.

Why and when to apply

The provision on bonuses is adopted in the case when it is used in business systemic nature. In the same case, when the incentives for employees will be one-time in nature, issuing a standard order on a standardized form of form No. T-11 and No. T-11a is quite sufficient.

The development of a separate document is required in order to avoid a detailed description of the bonus system in a collective and employment contract, limiting oneself to a reference to a special document.

If it is compiled correctly, the employer can avoid:

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

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

By listing the issues under consideration in a separate document, the work of adopting and amending it can be facilitated, avoiding the need to coordinate such actions with the trade union.

There are reasons and purely bureaucratic, for example, if there is a reference to a special act regulating the bonus process, the company’s accounting department can reflect the amount of the bonus as part of the expenses aimed at paying labor.

This circumstance can seriously affect the calculation of the tax base of the enterprise. In the absence of such a link, such a right does not arise, and maintaining accounting will happen according to a different pattern.

Current legislature does not install standard form document in question. Due to this circumstance, it is usually compiled in free form. However, it usually contains following sections:

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

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

This section is closely related to the section on types of bonuses and bonus indicators. In it, all bonuses available in the organization are usually divided according to the basis for their payment. Usually like this payments are set for:

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

All indicators in this section must be formulated concisely and clearly. It is strictly not recommended to use general phrases and vague formulations. IN definitely ok All awards must be classified according to:

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

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

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

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

In addition, this section should contain a clear algorithm for making decisions on bonuses. This may include information about the decision being made, the method of communicating it to the accounting staff, the frequency of payment, and the timing of issuing the order.

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

Final parts of the Regulations are devoted to the procedure for its entry into legal force, as well as the validity period of the document. It is worth noting that this act is usually valid until the management of the legal entity cancels it or a new regulatory document is adopted.

In the case when it is made in the form of an annex to a collective agreement or is a section thereof, the validity period will be limited to the validity of the primary document.

Features of compilation and order of registration

Since the current legislation does not establish the official form of the Regulations in question, it is developed individually in each organization. It is accepted in the form:

a separate document;
section on wages;
clause of an employment or collective agreement.

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

Approval and algorithm for making changes

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

The text of the Regulation itself is attached to it in the form of an appendix, while a document without a mark on its approval is not in force. All persons on the company staff are familiarized with this order of the manager against signature.

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

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

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

Usually the bonus procedure is initiated by the head of a specific department of the organization or the employee’s immediate superior.

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

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

Separately, it is worth mentioning that if its text does not indicate the validity period, then the document is considered accepted for an unlimited period. Naturally, if there is such a date, when it occurs, the Regulations also lose force. The same applies to the collective agreement, in the text of which it can be “written out”.

Sample for 2018

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

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

Thus, all samples and documents compiled this year can be used to prepare documentation on personnel. The main thing is strict adherence to the Labor Code Therefore, you need to carefully ensure that all the main details are correctly reflected in the document.

Having correctly completed the documentation for the bonus system, you can save a lot funds from the Payroll Fund. In addition, in this way the employer can avoid conflicts with employees. As a result, business activity will remain stable, and the amount of profit it receives will increase.

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

Anatoly Novak

REGULATIONS ON BONUSES TO EMPLOYEES

1. General Provisions.

1.1. This Regulation on bonus payments to employees of OJSC Kuvalda (hereinafter referred to as the “Regulation”) was developed in accordance with the Labor and Tax codes of the Russian Federation, other legislation of the Russian Federation and establishes the procedure and conditions for material incentives for employees of OJSC Kuvalda.

1.2. This Regulation applies to employees holding positions in accordance with staffing table, working as usual place of work, and for part-time workers.

1.3. In these Regulations, bonuses should be understood as payment to employees of amounts of money in excess of the amount of wages, which includes, in the sense given by these Regulations, the official salary and permanent allowances to it, established by the administration of the enterprise.

1.4. The bonus is aimed at strengthening the material interest and increasing the responsibility of employees of OJSC Kuvalda (hereinafter referred to as the Enterprise) in improving the performance of the enterprise.

1.5. Bonuses are awarded on the basis of an individual assessment by the administration of the enterprise of the work of each employee and his personal contribution to ensuring that the enterprise fulfills its statutory objectives and contractual obligations, and that the enterprise achieves sustainable financial situation and growth of profits from financial and economic activities.

1.6. There are bonuses for employees based on the results of their work right, A not the responsibility of the administration and depends, in particular, on the quantity and quality of labor of workers, financial condition enterprise and other factors that may influence the fact and size of bonuses.

2. Types of bonuses and sources of payment of bonuses.

2.1. These Regulations provide for current and one-time bonuses.

2.2. Current bonuses are paid based on the results of work for the month if the employee achieves high production indicators while at the same time flawless performance by the employee labor responsibilities assigned to him by the employment contract, job description and a collective agreement, as well as orders of the immediate supervisor. At the same time, high production indicators in this Regulation mean:

2.2.1. For employees of commercial departments: growth in wholesale and retail sales and related income, reduction in sales and service costs, compliance with contractual discipline, reduction in accounts receivable while simultaneously controlling accounts payable; preventing damage to products as a result of their storage, strict compliance with the rules for accepting products in terms of quantity and quality, etc.

2.2.2. For employees of the Rental Bureau: leasing temporarily vacant premises of the enterprise, monitoring timely payments by tenants, providing tenants with the necessary services, monitoring the uninterrupted provision of utilities and other services, etc.

2.2.3. For employees of service departments: conscientious and high-quality performance of their duties, ensuring the effective operation of commercial departments and the Rental Bureau.

2.2.4. For employees of the Financial Directorate: ensuring cash and financial discipline, early determination of monthly results of financial and economic activities in order to manage sales expenses, timely submission of all types of reports and tax returns, maintenance and maintenance of the local network and the enterprise website, connections to the network. Internet.

2.2.5. For workshop workers: uninterrupted supply of departments with all types of energy (heat, electricity), water supply, ensuring conditions for the safety of inventory and containers, preventing vehicle downtime, ensuring reliable operation of equipment and mechanisms, etc.

2.3. The current bonus payment also takes into account the employee’s performance of work duties for a sick employee or for a vacant position (internal).

2.4. The emergence of the right to a current bonus.

2.4.1. Employees of the commercial departments of the enterprise receive the right to a current bonus if they fulfill the income target while simultaneously receiving profit from the departments.

2.4.2. Employees of the service departments of the enterprise are entitled to current bonuses in the event that commercial departments and the enterprise as a whole make a profit.

2.4.3. Shop workers are entitled to current bonuses if the enterprise as a whole makes a profit.

2.4.4. Current bonuses, by decision of the administration, can also be carried out based on the results of those months in which the commercial departments (the enterprise as a whole) suffered a loss for objective reasons (seasonal decline in consumer demand, etc.) - subject to the receipt of profit on an accrual basis from the beginning of the year, including the month for which the bonus is paid.

2.5. One-time (one-time) bonus Maybe carried out in relation to employees of the enterprise:

2.5.1. According to the results successful work enterprises for the year.

2.5.2. For performing additional work.

2.5.3. For high-quality and prompt execution of particularly important tasks and especially urgent work, one-time management tasks.

2.5.4. For the development and implementation of measures aimed at saving materials, energy, as well as improving working conditions, safety and fire safety.

2.5.5. Due to anniversary dates(50, 55 years and then every 5 years).

For the 50th anniversary, a cash bonus is paid, the amount of which is determined based on the length of continuous work at OJSC Kuvalda:

For work experience of up to 5 years, no bonus is paid;

With work experience from 5 to 10 years - 25% of the official salary;

With work experience from 10 to 15 years - 50% of the official salary;

With work experience of more than 15 years - 75% of the official salary.

2.5.6. For many years of work at the enterprise in connection with retirement.

The size of the bonus is determined by the administration taking into account personal labor contribution.

2.6. The bonuses provided for in paragraphs 2.2., 2.5.1.-2.5.4. are included by the enterprise in the calculation of average earnings; the bonuses provided for in clauses 2.5.5 and 2.5.6 are paid from the enterprise’s profit remaining after taxation and are not included in the calculation of average earnings.

3. Premium amounts.

3.1. Bonuses are paid to employees of the enterprise subject to availability Money, which can be spent on material incentives without compromising the core activities of the enterprise.

3.2. The amount of current bonuses for employees of an enterprise can be set at up to 100% of the monthly tariff rate or official salary (without taking into account the permanent allowances established by the administration to the official salary/monthly tariff rate) on the proposal of the head of the structural unit in accordance with the staffing table.

3.3. The amount of one-time bonuses (one-time remuneration) is determined for each employee by the General Director (Deputy general director) in a fixed amount or as a percentage of wages as recommended by the head of a structural unit and is not limited.

3.4. The total amount of material incentives for employees maximum dimensions is not limited and depends only on the financial situation of the enterprise.

4. The procedure for approval, accrual and payment of bonuses.

4.1. Bonuses are paid to employees of the enterprise on the basis of the order (orders) of the General Director (Deputy General Director) of the enterprise, establishing the amount of the bonus for each employee upon the proposal of the head of the relevant department. The amount of current premiums is determined annually. If orders establishing the amount of bonuses for the current year are not adopted, the amount of bonuses is calculated in accordance with the order(s) for the previous year.

4.2. Current (monthly) bonuses are awarded to employees based on the performance of the unit as a whole, in accordance with the personal contribution of each employee.

4.3. For employees who worked an incomplete number of working days in a month due to conscription (military training) in the Armed Forces of the Russian Federation, admission to educational institution, retirement, dismissal due to staff reduction and others good reasons, current bonuses are paid in proportion to the time worked (except for cases when the employee was on annual paid leave).

4.4. For newly hired employees, the current bonus is awarded at the discretion of the General Director (Deputy General Director) of the enterprise upon the recommendation of the head of the department.

4.5. In case of unsatisfactory performance individual workers, untimely and improper performance of their official duties, violations of labor legislation, labor protection requirements and safety precautions, failure to comply with orders, instructions and instructions from immediate management or administration, or commission of other violations, the head of a structural unit submits to the General Director (or Deputy General Director) memo with proposals to partially or completely not accrue the current bonus to the employee.

4.6. Full or partial non-accrual of the current bonus is carried out on the basis of an order (instruction) of the General Director (Deputy General Director) of the enterprise with the obligatory indication of the reasons.

4.7. Payment of the current bonus can be made on the day of payment of salaries for the past month.

4.8. One-time (one-time) bonus provided for in clause 2.5.1.-2.5.4.

of these Regulations, is carried out upon completion of work, task or assignment, implementation of measures, as well as the occurrence of the event provided for in subclauses 2.5.5-2.5.6.

4.9. The basis for issuing an order on a one-time bonus payment to employees in the cases provided for in clause 2.5. of this Regulation is a motivated memorandum from the head of the unit.

5. The procedure for approval, accrual and payment of bonuses.

5.1. Control over the implementation of these Regulations is assigned to the Chief Accountant of the enterprise.

The regulation on bonuses is a local act issued at an enterprise or organization to establish various forms of additional payments, bonuses and allowances. A bonus is a common component of salary that is stimulating in nature. It is paid for the employee’s achievement of certain results or special occasions. The remuneration most often takes the form of a percentage of the salary, but can also be a fixed amount.

The document contains certain points, such as:

types of bonuses for employees (for fulfilling the plan, annual, quarterly or monthly);
conditions for receiving them;
a list of categories of personnel who are entitled to receive remuneration;
timing of awards.

At the same time, the legislation does not establish whether the organization is obliged to prescribe in a single document the provisions on wages with the act on bonuses or to separate them. Each business entity leaves this at its own discretion.

Responsibility or opportunity?

Article 135 of the Labor Code indicates that the system for calculating employee salaries and other additional payments is prescribed in other agreements and local acts. Thus, in law there is no direct indication of the need to create a separate provision about bonuses.

However, most business entities prefer to have such a document. This gives the organization a number of undoubted advantages:

Reduces costs and significantly saves wages. At different periods, a bonus can be assigned or not, this will encourage employees to work at higher levels.
Allows you not to register a bonus scheme in . If the company has a corresponding provision, then when concluding a contract with an employee, it is enough to simply make a reference to it and familiarize the person with the document for signature.
It is an effective mechanism in the field of personnel management. If the rules for receiving a bonus are spelled out specifically, it becomes easy for the employer to justify his decisions on the appointment or absence additional payments. This strengthens his point of view in the event of labor disputes.
Helps avoid dissatisfaction with tax authorities. Often, during payment audits, questions arise about the inclusion of premiums in company expenses. A clearly regulating document eliminates this problem, as well as the claims of the Social Insurance Fund, when the question arises.

If the head of the organization decides to issue such a regulation, it should be remembered that it must be understandable to all employees. People need to know when, for what and in what amount they will receive additional money.

You can get detailed information about the implementation of a bonus system in an organization from the following video:

Document design options

The bonus regulations are not a formal document, but are as close to reality as possible. It can become a significant tool for motivating staff. Standard introduced by law no form provided. Each company develops its own template.

This may not be a separate document, but a section in a collective agreement. However, in this case it will be subject to those rules that apply to the entire agreement. That is, the regulations will be developed by a special commission consisting of representatives of employees and the employer. This is inconvenient to say the least. Moreover, Labor Code gives the employer the right to adopt some local regulations independently.

A separate document allows you to better reflect the entire bonus system, which is sometimes very complex. Each structural unit may have its own principles for calculating additional payments.

Then the employee can be familiarized only with those pages of the regulation that relate to his department or field of activity.

In practice, the development of the document is usually carried out by the HR department or economic department. Before sending it to the manager for signature, the project must be agreed upon with a lawyer, accounting department and department heads.

Its structure

General provisions. The main purpose of the bonus is stated here. For example, improving the quality of work, increasing productivity, etc.
Conditions for the fact of bonus. Types of awards. Specify the criteria for assigning a payment. For example:
- for length of service;
- for positive results;
- for high objective labor indicators.
Bonus indicators must be clearly justified. Vague formulations such as “for compliance with labor standards” or “for responsible attitude” are best avoided. Indicators can be:
- high quality. This is improving the quality of work or provision of services, reducing labor intensity, saving raw materials, materials and other valuables, reducing resource costs, etc.;
- quantitative. Increased output, ensuring more efficient use of equipment, reducing the time required to produce products or complete work, etc.
All indicators must be listed and differentiated by department and specific specialists.
Procedure for calculating the amount. Here they determine the list of persons receiving bonuses, indicating the department, positions or list of works for which a bonus is awarded. The payment can be either fixed or dependent on certain indicators. For 100% fulfillment of the plan, production of a full range of products, absence of complaints and similar achievements, a fixed bonus can be assigned. For example, 20% of piecework earnings or 50% of official salary.
If it is impossible to determine the value, it makes sense to set a minimum threshold. Let's say from 10 to 50% of the salary. In some cases, the size of the bonus for each specific specialist is assigned to his immediate supervisor, but here problems with bias may arise. Therefore, a linkage mechanism with specific performance indicators is still preferable.
The mechanism for making a decision on bonuses is also prescribed here:
- who has the right to make decisions;
- with what frequency and within what time frame;
- How information is communicated to accounting employees.
- improper performance of direct duties;
- undermining labor discipline;
- failure to comply with management orders;
- neglect of labor safety rules.
Conclusion. Indicate the procedure for the operation of this normative act, the moment of its entry into force and the expiration date. Usually it is valid until the enterprise adopts a new one. If the provision is part of a collective agreement, then the period is equal to the period of validity of this agreement.

Separately, the sources of bonuses should be noted. To do this, you can create a new section, or you can add information to existing ones.

Choice of bonus indicators

The labor law does not differentiate exactly what bonuses should be paid and for what. It does not oblige the manager to make such payments at all, but provides him with such an opportunity. Accordingly, a clear list of what gives an employee the right to remuneration and what does not has not been formed.

In addition to financial incentives, there are other methods of encouragement: diplomas, personal gratitude, valuable gifts, etc.. The range of financial incentives is also wide. Cash payments can be either one-time or systematic in the form of permanent bonuses for difficult conditions labor.

In practice, the presence of a bonus and its value should be directly related to labor results.

The specifics of assigning additional allowances should reflect the specifics of a particular business and structural divisions:

If we are talking about a sales manager, then the main thing for him is to significantly increase sales volume to increase profits.
For accounting workers – to ensure stable financial stability enterprises.
For the economic service - to increase the efficiency of using materials and equipment, improve working conditions, and monitor safety precautions.
The head of a company can receive a bonus for the implementation of strategic tasks: concluding a successful contract, implementing a complex project, receiving a grant for the company, or personal participation in research activities.

A bonus is a type of incentive payment that is a component of wages along with remuneration for labor and compensation payments(Part 1 of Article 129 of the Labor Code of the Russian Federation). Should the employer approve the Regulations on incentive payments?

About bonuses for employees

The terms of remuneration (including the size of the employee's tariff rate or salary, additional payments, allowances and incentive payments) must be reflected in the employment contract with the employee (Part 2 of Article 57 of the Labor Code of the Russian Federation). However, this does not mean that all employers must provide bonuses. Specific terms of remuneration are the result of an agreement between the employer and the employee. And they may include, for example, solely paying the employee a salary. If the terms of remuneration also provide for the payment of bonuses to the employee, then only in this case information about this should be included in the employment contract. In this case, the procedure and conditions for paying bonuses can be specified in detail in the employment contract itself. For example, “an employee is set monthly bonus in the amount of 30% of the official salary." Or the payment of the premium may be made conditional on the availability or absence disciplinary sanctions, but the size of the premium is also clearly defined.

Or you can indicate in the employment contract that the bonus is accrued and paid to the employee on the terms and in the manner prescribed by local regulations. Such a local act will be the Regulation on Bonuses. And its approval with such wording in the employment contract is mandatory.

Please note that a document disclosing the procedure for paying bonuses to employees may be part of a general local regulatory act. For example, the Regulations on remuneration and bonuses for workers. Or it could be an independent document devoted exclusively to issues of bonuses for employees. An example of the Regulations on bonuses for employees (sample 2018) is given below.

We are developing Regulations on bonuses for employees

The structure and content of the Regulations on bonuses and material incentives for employees is determined by the employer independently. At the same time, it is in the interests of both the employer and the employee to detail in the Regulations all types of production bonuses paid by the organization, the grounds for their accrual, as well as the amount of bonuses. After all, the likelihood of claims arising both from employees and from regulatory authorities will depend on how transparently such aspects are spelled out in the Regulations. Let us recall, by the way, that bonuses that are not provided for either by an employment or collective agreement with an employee or by a local regulatory act of the employer cannot be taken into account in tax expenses (Letter of the Ministry of Finance dated September 22, 2010 No. 03-03-06/1/606).

It is necessary to familiarize employees with the approved Regulations on bonuses upon signature upon their employment (Part 3 of Article 68 of the Labor Code of the Russian Federation).

An example of the Regulations on bonuses for employees of an enterprise is given below.

Payment of bonuses to employees is made on the basis of the order of the manager. We told you how to draw up such an order.

Please note that the Regulations on bonus payments to employees may provide for the payment of bonuses not only for production results, but also, for example, in connection with public holidays or employee anniversaries. However, it is necessary to keep in mind that holiday bonuses, even those provided for by the employer’s local regulations, cannot be taken into account when taxing profits (