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Regulations on the bonus construction organization sample. Documents for employee bonuses

A bonus is a type of incentive payment that is integral part wages along with wages and compensation payments(part 1 of article 129 of the Labor Code of the Russian Federation). Does the employer have to approve the Regulation on incentive payments?

About employee bonuses

The terms of remuneration (including the size of the tariff rate or salary of the employee, additional payments, allowances and incentive payments) must be reflected in the employment contract with an employee (part 2 of article 57 of the Labor Code of the Russian Federation). However, this does not mean that all employers should provide for the payment of bonuses. Specific terms of remuneration are the result of an agreement between the employer and the employee. And they may include, for example, only the payment of a salary to an employee. 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. At the same time, the procedure and conditions for paying the bonus can be specified in detail in the employment contract itself. For example, "an employee is set a monthly bonus of 30% of the official salary." Or the payment of the premium may be made dependent on the presence or absence of disciplinary action, but the size of the premium is also uniquely defined.

And it is possible to indicate in the employment contract that the bonus is accrued and paid to the employee on the terms and in the manner prescribed by the local regulatory act. Such a local act will be the Regulation on bonuses. And its approval with such a wording in the employment contract is mandatory.

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

We are developing a Regulation 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. Indeed, the likelihood of claims from both employees and regulatory authorities will depend on how transparently such aspects are spelled out in the Regulation. Recall, by the way, that bonuses that are not provided for by either labor or collective agreement with the employee, nor the local regulatory act of the employer, to take into account in tax expenses will not succeed (Letter of the Ministry of Finance of September 22, 2010 No. 03-03-06 / 1/606).

WITH approved Regulations about bonuses, it is necessary to acquaint employees against signature when they are employed (part 3 of article 68 of the Labor Code of the Russian Federation).

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

Payment of bonuses to employees is made on the basis of the order of the head. How to draw up such an order, we told.

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 the anniversary of employees. However, it must be borne in mind that holiday bonuses, even those provided for by the local regulatory act of the employer, cannot be taken into account when taxing profits (

Most large companies with a significant number of employees, it is desirable to develop their own regulations that allow you to regulate relations with staff, taking into account the specifics of the enterprise. To ensure effective incentives for employees and indicate how this procedure takes place, the company can also draw up its Regulations on bonuses for employees.

The regulation on bonuses to employees is a standard that is put into effect by the order of the management, which defines the main measures to stimulate and motivate people working at the enterprise in order to increase the efficiency of the enterprise.

This document allows you to adapt the existing rules provided for by law to certain conditions of the enterprise, as well as to resolve conflict situations arising on the appointment and payment of bonuses.

The importance of this act also lies in the fact that it allows you to confirm the economic feasibility of the company's costs incurred in this area.

Many competent authorities that come with a check on enterprises are often asked to provide this document in order to verify the correctness of taxation and inclusion in the cost base.

The regulation on bonuses defines those situations and indicators, the achievement of which allows the employee to pay bonuses both for performance and compliance with labor discipline. And if a dispute arises over the legality of assigning or not assigning bonuses, then guided by this Regulation, you can resolve the issue and protect the interests of the company.

Since the company employs a significant number of employees, it is rather laborious to consider such conditions in them. It is best to create a standard, and refer to it when concluding contracts. This will also streamline stimulus measures.

When creating a provision on bonuses for employees, one must remember the main thing. Its norms should not contradict labor legislation and worsen the rights of employees.

Attention! At small enterprises, a separate similar local regulatory act may not exist, its norms may be regulated by another document, such as.

Sample provision for bonuses for 2019

What should the award statement contain?

The provision on bonuses to employees does not have a strictly defined form. Each subject develops it in accordance with the existing needs, therefore, it may include a variety of questions on the stimulation and motivation of work in the enterprise.

General information

This section should indicate the main goals and objectives of the document.

V big company, consisting of many subdivisions, the provision can be drawn up both for each subdivision and for groups that have the same types of bonuses.

You also need to determine what types of employees the document applies to - full-time, part-time, all, etc. This will serve as a justification for the costs incurred.

Important! After the adoption of the document, its content must be brought to the attention of the company's employees. They must familiarize themselves with it, and then put their signatures either in the journal intended for this, or on.

If there is a need to make changes to the provision, the responsible employee must report this in a memorandum or memo. Based on it, the leader must form working group or appoint responsible person who will be involved in the preparation of the new document.

The procedure for amending the regulation

The law does not establish how the employer must make changes to existing regulations. If the company has a trade union body, then such actions must be coordinated with it. Otherwise, you can issue a separate document with a list of changes, or make the adoption of a provision in new version.

The process for accepting changes should be the same as the way the original document went live. If the provision on bonuses to employees was put into effect by order, then in order to introduce changes, it is also necessary to draw up an order. If the acceptance was made by affixing the stamp “Approved”, then the same should be done with the changes.

The law establishes that the employer is obliged to familiarize all employees against signature with any internal act. Exactly the same action must be performed when accepting changes - each employee must read it and put a signature under it.

Financial incentives for staff are rightfully considered effective tool to achieve high results entrepreneurial activity. But in Russian legislation there are no strict requirements regarding bonuses, so the decision is made by the employer himself.

In order to ensure that, when calculating income tax, the fact of attributing bonuses to labor costs does not raise doubts among employees of the Federal Tax Service, in order to comply with the labor legislation of the Russian Federation, to defend themselves in court in the event of claims by employees regarding bonus payments and their size, it is recommended (but not worn mandatory) for convenience, draw up an internal act of the organization regulating the amount and procedure for bonus payments: "Regulations on bonuses and material incentives for employees."

Then the following remark is written in the employment contract: "Based on the results of work, employees may be paid bonuses on the basis of the bonus provision."

According to the legislation of the Russian Federation, bonuses and lump-sum incentive accruals specified in labor or collective agreements are attributed to labor costs.

In what cases may be required? Read about the application and compilation of this document in the article at the link.

In these documents, you can simply refer to a separate provision on bonuses and material incentives for employees or write in detail for each employment contract.

The regulation on bonuses serves as a local normative act and is provided to the employees of the organization for mandatory familiarization, in confirmation of which they must put their signature.

For enterprises with a complex organizational structure and a significant number of employees, it would be rational to write for each structural unit(groups of divisions) a separate provision on bonuses.

The main theses of the document on material incentives for employees

There is no strict model for the provision. When compiling, they are guided by the characteristics and needs of the organization, taking into account the basic information regarding bonuses and the legislation of the Russian Federation.

An inventory of documents is necessary when working with a large number of papers. You will learn the rules of this procedure and the procedure for compiling the corresponding document.

The document should include the following points:

purpose of the award;
list of positions for which bonuses are provided;
what funds will be used to accrue bonuses;
results (indicators) upon fulfillment of which the employee will be entitled to a bonus;
conditions for the provision of bonuses (an employee must not only achieve certain results, but at the same time, the relevant quantitative and qualitative standards must be observed);
the amount of premium accruals;
bonus scale, which shows the dependence of the size of the bonus on the level of performance;
bonus periods (quarterly, monthly, etc.);
omissions that lead to a reduction in the amount of the premium or non-accrual at all;
a list of incentive and compensatory payments, for which bonuses are accrued (for example, for combining positions, for performing official duties temporarily absent employee, etc.);
Which payments are not eligible for premiums.

All points are carefully prescribed to exclude any possibility of double interpretation.

If, for example, one of the clauses of the employment contract is devoted to the size of bonus payments, and the conditions for granting or omissions in work are not specified, then such payments can be interpreted as mandatory for the employer.

An approximate plan and a sample provision for bonuses in an LLC

Paragraph 1: introduction.

Paragraph 2,3,4..,n: main content.

Paragraph n+1: conclusion.

In the introduction, it is necessary to show that the Regulation on Bonuses serves as an internal regulatory act that defines the bonus rules that are binding on employees.

This paragraph contains the following points:

what the document regulates (indicators of bonuses, categories of employees, circle of people, other issues), detailed information give in the following paragraphs;
why it is introduced (for example, as a material leverage for the qualitative and quantitative improvement of the results of labor activity).

In the following cases, local normative act becomes invalid:

The document has expired.
The management's order to cancel the provision went into effect.
The provision on bonuses by a court decision is considered invalid.
The provisions of the document are contrary to the collective agreement or the law that has entered into force. (Invalid will be considered separate provisions of paragraphs.)

The second paragraph follows:

indicate the categories of bonuses and bonus indicators and describe in detail - for what exactly material remuneration is due ( blurry phrases can cause confusion and double interpretation, and subsequently cause a lot of trouble in court);
differentiate indicators by categories of employees and departments.

Types of awards:

periodic, according to the final results for a certain period - quarterly, annual, etc.;
one-time, correlated with any event (for performance indicators, for the Employee's Day, successful completion of the company, for technical development, etc.).

Activities of most specialists different areas governed by professional standards. see the link.

It is possible to take one or more indicators as a basis for material incentives for an employee.

Indicators, main categories:

Quantitative: fulfillment or overfulfillment of the plan, execution of planned work on time or in a shorter period, in a smaller composition than provided for by the norms of the organization, etc.
Qualitative: reducing the volume of substandard products, improving the quality of the service provided, etc.
Reducing costs (raw materials, fuel, electricity, maintenance and repair of fixed assets, etc.)
An expedient approach to technical equipment and equipment: increasing the efficiency of equipment, etc.

A sample provision on employee bonuses can be. This option is suitable for both sole proprietors and LLCs.

Paragraph three should be devoted to the method of calculation and the amount of bonus accruals. Here it would be advisable to indicate the positions subject to bonuses, to disclose the conditions for granting bonuses.

It would be quite useful to list the omissions that affect the size and payment of bonuses. During the trial, this will help to justify the decision of the organization's management, for what reason the bonus was not paid or provided in a reduced amount.

Omissions:

facts of violation of labor discipline, as a result of which penalties were applied to the employee (remark, reprimand, demotion, dismissal);
negligence in the performance of official duties by the employee (or non-performance);
non-compliance with safety and sanitary standards, internal labor regulations of the organization, violation of labor protection regulations;
failure to comply with orders and orders of the administration;
absence from the workplace for 3 hours without good reason;
presence at the workplace in a state of intoxication;
damage to the organization's property.

As a bonus, you can fix the amount Money or a percentage of some indicator.

When new equipment is put into operation, it must be documented. See sample act.

The amount of the premium includes personal income tax, contributions for insurance against accidents and occupational diseases, contributions for compulsory pension insurance.

What other information should the award statement contain?

Who is responsible for deciding and the amount of material incentives for employees (as usual, members of the top management of the organization have such powers);
On the basis of which document the accounting department implements this decision;
Deadlines for making a decision on awarding a bonus (as an example: the deadline for adopting a resolution on quarterly bonuses is the 30th day of the last month of the quarter);
Award sources.

In the last paragraph of the provisions on bonuses, the date of entry into force of the provision and the date of expiration are prescribed.

If the validity period is not indicated, then this document will be valid until the entry into force of the new provision.

You will learn about the development and use of an employee bonus system in an organization from this video:

Anatoly Novak

REGULATIONS ON BONUS EMPLOYEES

1. General Provisions.

1.1. This Regulation on bonus payments to employees of JSC Kuvalda (hereinafter referred to as the “Regulation”) has been 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 JSC Kuvalda.

1.2. This Regulation applies to employees holding positions in accordance with staffing working as the main place of work, as well as for partners.

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

1.4. Bonuses are 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 based on an individual assessment by the administration of the enterprise of the labor of each employee and his personal contribution to ensuring that the enterprise fulfills its statutory tasks and contractual obligations, the enterprise achieves a stable financial position and increases profits from financial and economic activities.

1.6. Bonuses for employees based on the results of their work right, a not the duty of the administration and depends, in particular, on the quantity and quality of work of employees, financial condition enterprise and other factors that may influence the very fact and amount of bonuses.

2. Types of premiums and sources of payment of premiums.

2.1. This Regulation provides for current and one-time bonuses.

2.2. The current bonus is carried out based on the results of work for the month in the event that the employee achieves high performance indicators while the employee performs flawlessly the labor duties assigned to him by the employment contract, job description and the collective agreement, as well as orders of the immediate supervisor. At the same time, high performance in this Regulation means:

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

2.2.2. For employees of the Leasing Bureau: leasing temporarily free space of the enterprise, monitoring the timely payments of 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 efficient 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 costs, timely submission of all types of reports and tax returns, service and maintenance local network and the site of the enterprise, connection to the Internet.

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

2.3. The current bonus also takes into account the performance by the employee of labor duties for a sick employee or for vacant position(internal).

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

2.4.1. Employees of the commercial departments of the enterprise are entitled to a current bonus if they complete the task on income while simultaneously receiving profits from the departments.

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

2.4.3. Workshop 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) for objective reasons received a loss (seasonal decline in consumer demand, etc.) - subject to cumulative profit from the beginning of the year, including the month for which the award is made.

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 per year.

2.5.2. For doing extra work.

2.5.3. For high-quality and prompt performance of especially important tasks and especially urgent works, one-time tasks of management.

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. In connection with anniversaries (50, 55 years and then every 5 years).

By the 50th anniversary, a cash bonus is paid, the amount of which is determined based on the length of service continuous work JSC "Kuvalda":

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

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

The amount of the bonus is determined by the administration, taking into account the 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 and in the calculation of average earnings; the bonuses provided for in paragraphs 2.5.5 and 2.5.6 are paid out of the profit of the enterprise remaining after taxation and are not included in the calculation of average earnings.

3. Sizes of premiums.

3.1. Bonuses for employees of the enterprise are carried out in the presence of free funds that can be spent on material incentives without prejudice to the main 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 (excluding the permanent bonuses established by the administration to the official salary / monthly tariff rate) on the proposal of the head of the structural unit according to the staffing table.

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

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

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

4.1. Bonuses for employees of the enterprise are made 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 on the proposal of the head of the relevant unit. The amount of current premiums is established annually. In the event that orders to establish the amount of bonuses for the current year are not accepted, the amount of bonuses is calculated in accordance with the order (orders) for the previous year.

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

4.3. Employees who have worked an incomplete number of working days in a month in connection with conscription (military training) in the Armed Forces of the Russian Federation, admission to educational institution, retirement, redundancy and other good reasons, current bonuses are paid in proportion to the hours worked (except when the employee was on annual paid leave).

4.4. The current bonus is accrued to newly hired employees at the discretion of the General Director (Deputy General Director) of the enterprise on the proposal of the head of the unit.

4.5. In case of unsatisfactory work of individual employees, untimely and improper performance by them official duties, committing violations of labor legislation, labor protection and safety requirements, failure to comply with orders, instructions and instructions from direct management or administration, committing other violations, the head of the structural unit submits to the General Director (or Deputy General Director) memo with proposals for partial or complete non-accrual of the current bonus to the employee.

4.6. Full or partial non-calculation of the current bonus is made 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. The payment of the current bonus can be made on the day the salary is paid for the past month.

4.8. A one-time (one-time) bonus, provided for in paragraph 2.5.1.-2.5.4. of this Regulation, is carried out upon the completion of work, assignment or assignment, the implementation of measures, as well as the occurrence of an event provided for in subparagraphs 2.5.5-2.5.6.

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

5.2. The text of this Regulation shall be brought to the attention of the employees of the enterprise.

The basis of the relationship between the organization-employer and the individual-employee is an employment contract. It is in it that general rules financial incentives for employees. But at the same time, the features of accruing a particular bonus, the conditions when it is accrued, its size, frequency, etc., are not fixed in the employment contract. To consolidate them, labor legislation provides for a separate document - the Regulation on bonuses, which the organization must either approve separately, or include the relevant provisions in the Internal Labor Regulations (Labor Code of the Russian Federation). Let's try together to properly prepare such a Regulation.

Section "General Provisions"

Like any document, it is better to start the Regulations on bonuses from the section " General provisions”, which will set out the basic principles that guide the organization when calculating bonuses. In particular, in the section "General Provisions" it is necessary to fix the concept of bonuses, general order their appointments.

It is very important to fix in this section of the Bonus Regulations the condition that any bonuses are paid solely by decision of the management. At their core, bonuses are an incentive measure, an additional payment. It must be indicated that the decision to assign this additional payment is made solely by the management of the organization. At the same time, you should not be embarrassed that with this approach, not all employees will receive bonuses. This is in no way contrary to the Labor Code.