Employee bonus rules. How to draw up the provisions for bonuses

Analysis Labor Code The Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), namely Chapter 13 “Termination of an Employment Contract”, shows that an employer can take the initiative to dismiss an employee in a fairly limited number of cases (Articles 71, 81, 278 of the Labor Code of the Russian Federation). But basically stop employment relationship without the will of the employee is impossible. In this regard, opinions are often expressed that employers are unreasonably infringed on their right to dismiss an employee they “do not like”. However, the subjective criterion in assessing the personality, and not the work of the employee and his business qualities is highly discriminatory. Moreover, the employer, as more forte labor relations, has all the tools to motivate and stimulate an employee.

Consider the full set of grounds for dismissal of an employee, which an employer may try to use if he wants to get rid of an objectionable "frame".

"At will"

In practice, most often employees are forced to resign at their own request (clause 3, article 77, article 80 of the Labor Code of the Russian Federation). For this, they are used various methods: from psychological pressure to the imposition of unreasonable disciplinary sanctions with the threat of dismissal "under the article" in case of disagreement "to quit in a good way." Let's leave out the ethical and professional aspect and analyze the legal component of such actions.

As explained by the Plenum of the Supreme Court of the Russian Federation in its decision of March 17, 2004 No. 2 “On the application by the courts Russian Federation of the Labor Code of the Russian Federation”, termination of an employment contract at the initiative of an employee is permissible in the case when the filing of an application for dismissal was exclusively his voluntary expression of will. If the plaintiff claims that the employer forced him to apply for dismissal on own will, then this circumstance is subject to verification and the obligation to prove it rests with the employee. Most often, when considering this category of cases, eyewitness testimony is used as evidence of a forced expression of will.

Arbitrage practice in such cases is quite extensive, and in most cases cases are resolved in favor of the employee. Therefore, employers create situations that would allow them to terminate the employment contract at the initiative of the employer.

Worker test

First of all, we are talking about dismissal due to an unsatisfactory test result (Article 71 of the Labor Code of the Russian Federation). In order for the dismissal under Article 71 of the Labor Code of the Russian Federation to be lawful, the employer is obliged within probationary period fix the intermediate results of the employee's work, issue periodically control tasks, evaluate them.

In practice, many employers are sure that during the probationary period they are given the opportunity to terminate the employment relationship with the employee at any time, formally citing failure to pass the test. In this case, in the absence of documents substantiating the unsatisfactory result of the test, the forecast for the restoration of the employee is very likely when he files a corresponding claim.

Sometimes there are curious cases when employers recognize an employee who has not passed the test, who was repeatedly awarded for high performance in labor and who was thanked during the test.

"According to the article"

As for Article 81 of the Labor Code of the Russian Federation, attention should be paid to the most common grounds that an employer is trying to apply to dismiss an employee who does not agree to leave his job.

Of course, it is unlikely that in order to terminate employment relations with an employee, an employer will decide to liquidate an organization or to terminate activities as individual entrepreneur(Clause 1, Article 81 of the Labor Code of the Russian Federation). It seems that the change of the owner of the property (clause 4 of article 81 of the Labor Code of the Russian Federation) will also not be carried out in order to dismiss an employee who does not suit the employer, therefore this ground will not be considered.

However, a reduction in the number or staff of employees is used very often for this (clause 2, article 82 of the Labor Code of the Russian Federation).

Reduction

Employers should keep in mind that such a solution to the issue seems successful only at first glance. First, the reduction entails significant financial costs in the form of severance pay (Article 178 of the Labor Code of the Russian Federation). Secondly, the reduction involves the implementation of a rather complicated procedure (Articles 179, 180 of the Labor Code of the Russian Federation), including observance of the employee's right to apply for vacant position in this organization. Thirdly, it is necessary to take into account the requirement of the real nature of the reduction. This means that positions being cut should not be reintroduced.

Note that the employer can enter into staffing new positions both simultaneously with the notification of the employee about the reduction, and after his dismissal, if this does not detract from the real nature of the reduction being made. If the position introduced after the dismissal of the employee is similar to the reduced position, then in the event of a trial, the court will unambiguously reinstate the employee.

Job inconsistency

In order to dismiss an employee due to inconsistency with the position held or the work performed due to insufficient qualifications, a special procedure is required - certification (clause 3 of article 81 of the Labor Code of the Russian Federation). At the same time, few people realize how laborious and costly this procedure is.

First of all, in order to conduct certification, the organization must have a Regulation on certification, which determines which categories of employees, with what frequency and in what forms are certified for compliance with the position held. The employer adopts this Regulation independently, on the basis of Article 8 of the Labor Code of the Russian Federation. The employee must be familiarized with the Regulation against signature. It is also desirable that in the employment contract there is a reference to this Regulation.

The tested employee will not be able to challenge the results of the certification if it was carried out by the forces of involved specialists, whose opinion will be as objective as possible. And only after receiving the conclusion attestation commission, which will reflect the relevant conclusions about insufficient qualifications this employee, the employer will have the right to terminate the employment contract with the employee under paragraph 3 of Article 81 of the Labor Code of the Russian Federation. However, the employer must first offer the employee another job (both a vacant position or a job corresponding to the employee’s qualifications, or a vacant lower position or a lower-paid job), which the employee can perform taking into account his state of health (Article 81 of the Labor Code of the Russian Federation).

Arbitrary certification without the presence of the relevant Regulations, or in relation to only one specific employee, or in violation of the terms and procedures will be illegal. In these cases, it is very likely that a legal dispute will arise with the employee and, most likely, the case will be resolved in his favor.

Non-fulfillment of labor duties

Special attention should be paid to dismissal for repeated non-performance by an employee without good reason of labor duties (clause 5, article 81 of the Labor Code of the Russian Federation).

Dismissal under this paragraph is dismissal by way of imposition disciplinary action(Art. 192, 193 of the Labor Code of the Russian Federation). And this is where the most mistakes are made.

First, the employee is often punished for failure to perform those duties that were not covered by his employment contract. For example, a legal adviser got a job at the head office of a holding company with 30 employees to legal support his activities. With this volume official duties a highly qualified employee coped successfully and in a timely manner, so he had the opportunity to often take smoke breaks, conduct conversations in his own way mobile phone etc. In this regard, employers often conclude that the employee needs to be "loaded" with work, since during the "paid" time he does not have the right to be distracted by something other than work. Therefore, the employee is unilaterally obliged to engage in, for example, legal services for the branch network. In this case, neither the obligation to standardize labor, nor the requirement of Article 60.2 of the Labor Code of the Russian Federation on the establishment of additional payments are often taken into account. Naturally, the employee ceases to cope with an unreasonably high volume of work, in connection with which they begin to impose disciplinary sanctions on him and, in the end, are fired. If such an employee goes to court, he will easily prove that the employer forced him to perform work that was not stipulated by the employment contract, respectively, about the violation official duties established by the employment contract is out of the question. Therefore, the court recognizes the illegality of the disciplinary sanction in the form of dismissal.

Secondly, sometimes punishment follows a violation of duties that under no circumstances are labor, for example, for violation of the Code corporate ethics and dress code regulations. These internal acts of the employer are not local regulations (Article 8 of the Labor Code of the Russian Federation) and do not contain norms labor law mandatory for execution. In such cases, only the impact of informal methods developed with the help of HR management is acceptable.

Such circumstances will be the basis for recognizing orders to impose penalties as illegal, respectively, the sign of “repeated punishment” necessary for dismissal under paragraph 5 of Article 81 of the Labor Code of the Russian Federation will be lost.

Absenteeism

“Popular” is also the dismissal of an employee for absenteeism (subparagraph a, paragraph 6, article 81 of the Labor Code of the Russian Federation). Most often, the employer recognizes absenteeism as a completely legitimate absence from work, for example, when an employee took time off from work, and did it orally.

In order to "leave" the employee, false acts of absenteeism, memoranda and other documents are also drawn up. Of course, it is very difficult for an employee in such circumstances to prove his case, but the employer must understand that such acts are criminally punishable.

Noteworthy in this regard is one of the cases considered by the Supreme Court of the Russian Federation. Thus, the head of the settlement and cash center (RCC) was found guilty of falsifying evidence in a civil case that was in the proceedings of the district court, at the claim of a group of employees against the RCC for reinstatement and recovery wages during the forced walk. In order to “win the case”, he prepared and submitted to the court through his representative, a lawyer, falsified documents: photocopies of four fictitious letters dated July 15, 1994. The servants of Themis condemned the “great schemer” under paragraph 1 of Article 303 of the Criminal Code of the Russian Federation.

Drunk

Almost the same can be said about the dismissal under subparagraph b of paragraph 6 of Article 81 of the Labor Code of the Russian Federation for the appearance of an employee at work in a state of alcoholic, narcotic or other toxic intoxication. If such intoxication was not in reality, then all the acts drawn up will be forged.

Thus, it is almost impossible to dismiss a qualified employee who properly performs his duties at the initiative of the employer (of course, with the exception of the dismissal of the head legal entity according to paragraph 2 of Art. 278 of the Labor Code of the Russian Federation).

Agreement of the parties

If an employer really wants to fire an employee, then the only way in such a situation, to agree on conditions acceptable to all parties for termination of labor relations in accordance with paragraph 1 of Article 77 and in accordance with Article 78 of the Labor Code of the Russian Federation. These norms require the signing of an additional agreement (see Example 1) to the existing employment contract, which determines the date of its termination (Article 78 of the Labor Code of the Russian Federation).

It should be borne in mind that the employee must necessarily agree to quit on this basis. Otherwise, he will simply refuse to sign an additional agreement. Therefore, such an additional agreement very often includes a clause on the payment of compensation to the employee.

Note that the legislation does not provide for the mandatory compensation upon termination of the employment contract under paragraph 1 of Article 77 of the Labor Code of the Russian Federation. This condition should be established by agreement of the parties, however, it is clear that a conscientious employee has the right to count on certain benefits for himself. Although this is precisely what is an obstacle for the employer to enter into the contractual process.

Many managers believe that giving in to an employee is the loss of a certain amount of authority. Such a psychology is very destructive for a manager. But when dismissed by agreement of the parties, and even more so when dismissed, accompanied by the payment of "compensation", the employee will not have a chance to be restored to his previous place of work by going to court. Judicial practice in this category of cases is very convincing evidence of this. The only "hook" in this case is a violation documentation However, it is doubtful that an employee who received an amount that suits him upon dismissal will initiate legal proceedings.

At the same time, employers need to know all the nuances of dismissal by agreement of the parties.

Claiming an application for this is absolutely not required, since the parties sign a bilateral document - an additional agreement. In practice, there are violations of the following nature: in the order to dismiss an employee, “the agreement of the parties, clause 1 of Art. 78 of the Labor Code of the Russian Federation”, although there is a reference to the employee’s statement as a documentary basis. This is a mistake. In fact, the agreement of the parties as such does not occur under such circumstances, but there is a dismissal of one's own free will with an incorrect reference to a paragraph of the Labor Code. The documentary and normative grounds for issuing an order must correspond to each other. Therefore, in the order for dismissal by agreement of the parties, only an additional agreement should be referred to.

Sometimes it is mistakenly believed that the agreement of the parties can be drawn up as a statement from the employee, followed by the resolution of the representative of the employer on it. The arguments are given as follows: since the text of the document shows the will of both parties to terminate the employment relationship on this basis (clause 1 of article 77 of the Labor Code of the Russian Federation), the form of such a document has no legal significance. This is the wrong point of view. The statement of the employee, in fact, is a unilateral act of will, therefore, labor legislation provides for the possibility of withdrawing the application by the employee.

Any document mediating the mutual, counter will of the parties is drawn up as an agreement or an addition (annex) to it. No wonder the legislator refused to conclude an employment contract "at the request of the employee" and obliged to conclude employment contracts in writing, in the form of a separate document (this rule was introduced back in the Labor Code by the Law of the Russian Federation of September 25, 1992 No. 3543-1).

A bilateral document signed by the parties can no longer be unilaterally withdrawn, its cancellation must also be carried out by agreement of the parties (see clause 20 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”) . Therefore, if the employee put his signature under such a document, the employer can be sure that on a certain date the employment contract with the employee will be guaranteed to be terminated.

Thus, dismissal by agreement of the parties is an effective tool for a civilized separation of the employee and the employer based on psychological incompatibility. And the use of this tool should be provided by qualified specialists. personnel service and HR services, helping to reach a compromise in a difficult managerial situation.

1 Ruling of the Judicial Collegium for Criminal Cases of the Supreme Court of the Russian Federation of December 18, 1997 (Bulletin of the Supreme Court of the Russian Federation, 1998, No. 10).

Aida Ibragimova, head personnel department KSK group

These three points must be taken into account before dismissing an unscrupulous employee under the article. Learn about them through a case study.

In almost all organizations, there are employees who do not cope well with their duties: they are often late, do not meet the deadlines for completing tasks, and violate established rules. Managers do not know how to deal with such employees. When the boss's verbal remarks do not work, it is necessary to apply disciplinary sanctions: a remark, a reprimand, an extreme measure - dismissal.

In Art. 81 of the Labor Code of the Russian Federation indicates the reasons why the contract may be terminated at the initiative of the employer. We are talking about the dismissal of an employee for repeated violation of their labor duties (clause 5, article 81 of the Labor Code of the Russian Federation).

Next, we will consider in which cases an employee can be dismissed for a systematic violation of labor duties, what conditions are important to take into account and how to competently draw up a disciplinary sanction so that the court recognizes the dismissal as legal and does not allow the employee to be reinstated in his position.

Misdemeanors for which you can be fired under the article

Dismissal under the article is possible if the employee performs actions that are prohibited by the employment contract, job description, local regulation, employer's order, labor legislation and other regulatory legal acts containing the provisions of labor law, or, conversely, if the employee does not commit the provisions of these documents actions.

Paragraph 35 of the Decree of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation” refers to such violations:

Absence of an employee without good reason at work or workplace;
- Refusal of the employee without good reason to perform labor duties in connection with a change in the established procedure for labor standards, since by virtue of the employment contract the employee is obliged to perform the labor function determined by the employment contract, to comply with the internal labor regulations in force in the organization;
- Refusal or evasion without good reason from medical examination of workers of certain professions, as well as the refusal of an employee to pass in work time special training and examinations in occupational health, safety and operating rules, if this is prerequisite permission to work.

This list is given in the resolution of the Plenum of the Armed Forces of the Russian Federation and, of course, is not exhaustive. Such violations include any non-performance or improper performance by an employee without good reason of their labor duties. When dismissed for repeated failure to perform labor duties, the employer must have a clear position and irrefutable evidence of the employee's guilt. The obligation to provide evidence of the legality and validity of the application of a disciplinary sanction to an employee, as well as evidence of compliance with the procedure for its application, is assigned to the employer (Appeal ruling of the Smolensk Regional Court dated February 24, 2015 in case No. 33-631 / 2015).

Conditions required for dismissal

Prior to the application of a disciplinary sanction in the form of dismissal under paragraph 5 of Art. 81 of the Labor Code of the Russian Federation, it is necessary to check whether the following conditions are met:

1. The requirements for the employee must be recorded in the documents, and the employee must be familiarized with them against signature

It is possible to apply a disciplinary sanction to an employee only if the employee, against signature, was familiarized with the documents establishing the requirements and prohibitions. As part of the activities of KSK groups, we provide consulting services, and often complaints are received from clients that their employees do not perform their duties. We always draw the attention of clients to the fact that it is necessary to bring all personnel documentation in line with labor legislation. If there is no document establishing the rules, then there is no way to prove a violation of these rules.

2. The presence of an outstanding disciplinary sanction from the employee

A disciplinary sanction or remark must not be withdrawn ahead of schedule and its validity period must not expire (one year from the date of issuance of the order to apply the sanction). A disciplinary sanction can be issued as a remark or as a reprimand. For dismissal, one outstanding disciplinary sanction is enough, for the second one can already be dismissed. If an employee has several disciplinary actions, then this will strengthen the position of the employer, as it indicates that the employee was given a chance to correct. In this case, dismissal is an extreme measure, because previous disciplinary sanctions on the employee did not work.

3. The severity of the misconduct and the circumstances of its commission

In accordance with clause 53 of the Decree of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”, in the event of a dispute, the employer will need to provide evidence indicating that:

- the employee has committed a disciplinary offense;

- when imposing a penalty, the severity of this misconduct and the circumstances under which it was committed were taken into account (part 5 of article 192 of the Labor Code of the Russian Federation), as well as the previous behavior of the employee, his attitude to work.

This means that the offense must be proportionate to the punishment. It is impossible to apply a disciplinary sanction in the form of dismissal for an employee being late for 15 minutes if there were no complaints about the work of the employee earlier. It is also forbidden to apply several disciplinary sanctions for the same act. For example, it is impossible to reprimand an employee for one delay and fire him for the same. The behavior of the employer will be unlawful if he “accumulates” the employee’s lateness and on the same day announces a reprimand and dismisses the employee.

4. Terms of application of a disciplinary sanction

A disciplinary sanction may be applied within one month from the day the misconduct was discovered and six months from the day it was committed (according to the results of an audit of financial and economic activities or an audit - no later than two years from the date the disciplinary misconduct was committed). The date of discovery of the misdemeanor is the day when it became known that the misconduct was committed.

Please note that the monthly period for the application of a disciplinary sanction does not include the time the employee is sick, on vacation, as well as the time required to comply with the procedure for taking into account the opinion of the representative body of employees (part 3 of article 193 of the Labor Code of the Russian Federation).

The procedure for imposing a disciplinary sanction

Dismissal for repeated non-fulfillment of labor duties requires strict adherence to the procedure. Consider what documents need to be issued:

1. Memorandum on non-fulfillment of labor duties

The misconduct of the employee must be recorded by the immediate supervisor in a memorandum addressed to CEO. The memorandum confirms the fact of violation by the employee of labor duties and is the basis for the application of a disciplinary sanction.

2. The act of committing a disciplinary offense

The commission of a disciplinary offense by an employee must be recorded in an act. The act is drawn up by three employees, including the immediate supervisor and a specialist in the personnel department. The employee must be familiarized with the act against signature.

3. Notification of the provision of written explanations

Before applying a disciplinary sanction, an explanation must be requested from the employee. In order to confirm in the event of a dispute that explanations were requested, such a notice must be drawn up in writing and handed over to the employee against signature. In case of refusal to receive the notification, it must be read aloud to the employee and an act of refusal to receive the notification should be drawn up.

If, after two working days from the date of requesting an explanation from the employee, he did not provide it or refused, then an act is drawn up. If there is an act and a document that an explanation was requested from the employee and received by him, dismissal is possible without a written explanation from the employee.

4. Consideration of the opinion of the representative body

Dismissal of workers who are members of the trade union, according to paragraph 5 of Art. 81 of the Labor Code of the Russian Federation is made taking into account motivated opinion elected body of the primary trade union organization.

5. Registration of termination of the employment contract

Upon termination of the employment contract with the employee under paragraph 5 of Art. 81 of the Labor Code of the Russian Federation should be guided general rules layoffs. It is necessary to draw up the following documents: an order to terminate the employment contract, a note-calculation, a work book, an employee's personal card.

Case Study

A client approached us for a HR audit. As part of the audit service, we also advise clients on all issues related to the application of labor law. One of the employees of the company was a single mother and "actively" used it. When checking the personal file of an employee, we found a large number of memos about her failure to fulfill her job duties. Previously, the client tried to reduce the employee, but in response, she filed a complaint with the labor inspectorate and went to court (although the employment contract was not terminated). The position of the employer was losing, since it is impossible by law to dismiss a single mother, and the procedure itself was framed incorrectly.

We advised the client to issue an order to suspend the dismissal of the employee, as well as to notify that her position will be retained. Despite this, the issue of dismissal remained relevant for the client, the employee increasingly began to violate labor discipline, and in response to the comments of the employer used the argument that she was a single mother. The woman held the position of sales manager, systematically left workplace before the due date, arbitrarily without warning went on vacation.

Conducting a personnel audit showed that in the client's company, personnel records were kept with serious violations and many mandatory documents were absent, as a result of which it was impossible to make a claim to the employee.

We have drawn up a plan for the client to restore personnel documents and instructions for behavior in relation to a problem employee:

Draw up a detailed job description for the sales manager, which should describe all the duties and indicate to whom the manager reports;
- establish in the job description that the sales manager is obliged to carry out the instructions of the immediate supervisor and the general director;
- establish monthly sales targets to be met by all sales managers.

Only upon approval and familiarization of the employee with all the specified personnel documents possible disciplinary action. For example, for non-fulfillment of the sales plan, orders of the manager, violation of labor discipline - announcement of a remark or reprimand, and in case of repeated violation - dismissal of the employee.

As a result, two disciplinary sanctions were drawn up for the employee when she committed the third misconduct - the dismissal procedure under paragraph 5 of Art. 81 of the Labor Code of the Russian Federation. The employee asked to be given the opportunity to quit of her own free will, as she did not want such an entry in work book. The employer went to meet her, and the employment contract was terminated.

• What is an award clause.
• How to draw up a document regulating the bonus system.
• What to prescribe in the provision on bonuses.
• What is legal framework the existing provision on bonuses.

To increase productivity and discipline of employees, managers are introducing a bonus system. And for this system to work, it is necessary to draw up a regulatory document. In the article, we will analyze how the CEO draws up a competent bonus clause.

The essence of the provision on bonuses to employees

The award is one of the wages . It depends on the professionalism of the employee, the implementation of plans or other factors. The presence of bonuses in the payroll structure is a stimulating effect for staff.

All activities relating to the payment of bonuses should be strictly regulated. So leaders companies delegate to the relevant services the development of an internal regulatory document - provisions on bonuses to employees. It should spell out the conditions for receiving and the amount of bonuses.

If you correctly prescribed the conditions for receiving bonuses, their sizes, payment periods, then avoid disputes with tax and federal social service. It will also create order in the workflow. Employees will be more conscious in the performance of their job duties, as they will understand how the result of labor and its payment are related.

When the enterprise has an appropriate normative document, then you do not need to prescribe a large amount of information about bonuses in employment contract. In the section on wages, a link to the document is written. The system of bonus remuneration allows more rational use of funds from the wage fund, reduces labor costs.

Guidance for drafting a regulation on bonuses

Since the salary of employees will depend on the position on bonuses, it is important to think through everything thoroughly before approving the document. We have collected tips and tricks for you on how to draw up a competent bonus provision.

1. Determine the metrics for each department in advance. It is impossible to place a bonus system for an accountant and a marketer under the same denominator.
2. The indicators by which bonuses are calculated should be economically beneficial for the enterprise, and also have a corresponding proportional dependence.
3. All bonus accruals should be paid only after the order of the responsible manager. So order will be preserved, the bonus will not become commonplace for employees.
4. Third-party business consultants should not be allowed to draw up a provision on bonuses. Only the head of the organization knows what indicators really correspond to the business goals.
5. The bonus should be paid only in case of full achievement of the indicators.
6. Write down a system for monitoring and recording indicators. They can be statistical and accounting. It is important to immediately determine who and how calculates these indicators and decides on the award.
7. In some cases, you will have to deviate from the norms prescribed in the bonus regulations. But it is better to do this in the direction of increasing the amount of the premium compared to a fixed one.
8. Consider the moments and misconduct for which the employee is deprived of bonuses. It is best to make this list publicly available.

How to cancel an employee bonus without negative consequences

If you decide not to pay an employee a cash bonus for any reason, you should approach this process wisely in order to avoid negative consequences for the business. V electronic journal"General Director" you will learn the 5 basic rules for canceling bonuses.

What is written in the provision on bonuses

In the provision on bonuses, it is necessary to prescribe to whom the norms apply. Must also be spelled out types of premiums and the grounds on which they are paid. The order of accruals and payments is required, as well as disciplinary responsibility which may result in lower premiums. At the end, it is necessary to indicate when the document enters into force, how controversial issues are resolved.

Let us consider in detail each section of the provision on bonuses.

General provisions

The essence of the document, its basis and the purposes for which it is compiled are described. Each enterprise has its own goals, but in general terms - increasing motivation employees and increase productivity. main goal will be an increase economic efficiency business.

It is necessary to indicate to which departments and positions this internal regulatory document applies. For example, such criteria: whether the employee is in the state or works at a distance . Thus, the cost of bonuses will be justified.

Types and grounds for awards

This section indicates what types of bonuses exist at the enterprise, what are the grounds for receiving them. There are 2 types of bonuses: one-time and current.

One-time bonuses are timed to coincide with an event, a holiday, or are awarded for individual achievements and merits. The current bonus is based on the results of reporting periods: month, quarter or year.

It is necessary to differentiate all indicators by individual job positions and business units. So that in the future there will be no disagreements and double interpretations, they should be described in as much detail as possible.

For workers involved in production , it would be reasonable to prescribe bonuses for the implementation of the planned scope of work. It can be indicators for manufactured products or a percentage of productivity growth.

For those who work in the management or administration of an enterprise, bonuses should occur for achieving a certain level of company profit.

For accountants, the grounds for accruing a bonus may be compliance with the deadlines for filing tax reporting, correct and error-free accounting, tax and management accounting.

Purchasing staff should be rewarded for delivering raw materials on time and ensuring that goods are supplied to the sales and production processes without interruption.

Employees involved in the service sector can be assessed by the degree of satisfaction clients and no complaints about poor quality service.

The same section prescribes holidays and other grounds for paying regular current bonuses.

The procedure for accrual and payment

The whole process associated with bonus accruals and payments. A well-formed section will help avoid confusion in document flow and errors in the calculation of premiums.

A list of documents is prescribed, the deadlines for their submission to management for the calculation of bonuses. Must be written responsible persons who must carry out their assigned duties. Usually, the head of the relevant department is responsible for each indicator.

The period during which the manager makes a decision on bonuses should be prescribed. After receiving the endorsed order, the accounting department proceeds to the calculation and accrual of bonuses. You can prescribe the amount of premiums that have a fixed one-time character.

It is important to prescribe labor indicators and fix them numerically. Usually use numerical ranges. For example, for overfulfillment of the plan by 25%, employees of the relevant department are assigned a bonus in the amount of 10-20% of the amount of the official salary. The specific amount is determined by the head of this department. Although fixed figures are also used, in large work teams they will not objectively reflect the contribution of each employee to the result achieved.

In this section, it is important to prescribe the bonus coefficients. Usually for employees with long service they are increased.

Violations for which the premium is reduced

Be sure to put this information in a separate section. This will increase discipline in the team, and workers will strive to do their job well.

Here are the manufacturing omissions labor violations which will result in lower premiums.

Usually, these can be systematic delays for work, non-compliance with safety regulations and labor protection requirements. Also, the bonus part of the employee's wages is reduced if he does not comply with job descriptions does not perform or poorly performs labor duties.

An employee's bonus may be reduced if he does not comply with the instructions and orders of management and does not comply with the rules of others. administrative documents enterprises. Or if he caused material and technical damage and his guilt is justified.

Final provisions

This section fixes the procedure for the entry into force of the provision on bonuses, it is prescribed until what time the document is valid. The time from which the document comes into force may be indicated in a separate order of the head. You should also be aware that if the validity period is not specified, then the bonus provision is valid indefinitely.

Solutions are also included in this section. disagreements.

An example of drawing up a provision on bonuses

We have prepared excerpts from the sample provision on bonuses for Sintez LLC dated December 29, 2017 with comments.

1. General Provisions

1.1. This provision provides for the procedure and conditions for payment to employees

in addition to the wages of material incentives in the form of bonuses for the proper performance of labor functions, provided that they comply with the conditions of bonuses.

1.2. The Regulation is aimed at increasing the material interest of employees in timely and quality performance job duties, as well as increasing the efficiency of work and improving its quality. The accrual and payment of bonuses is made on the basis of an individual assessment of the work of each employee.

1.3. Bonuses are paid from the payroll fund of the Employer.

1.4. The basis for the calculation of the bonus is the accounting data, statistical reporting and operational accounting.

It is written here what will include the document, for which it is drawn up. It also indicates from which internal source the premiums will be paid, which will be their basis.

3. Award procedure

3.1. Bonuses are paid based on monthly, semi-annual and annual performance.

3.2. Bonuses are paid on the basis of the order of the head of the organization on the presentation of the heads of the organization's divisions, together with salary for the past month.

This section is not complete. For example, it does not say what the manager's orders will depend on, for example, lump-sum bonus payments. So that in the future employees do not feel infringed on the right to a bonus, it is necessary to analyze in detail the possible bonus procedures and make a specific description of them.

Legal basis of the provision on bonuses

Despite the fact that the provision on bonuses is an internal document of the organization, it must comply with legislative norms.

For example, the first part of Article 129 of the Labor Code of the Russian Federation says that the bonus is part of the salary. And Article 191 of the Labor Code of the Russian Federation says that the bonus should encourage employees who conscientiously fulfill their duties.

Article 135 of the Labor Code of the Russian Federation, namely its second part, indicates that the features of bonuses can be any or absent altogether. For this, it is done collective agreement in the form of an internal regulatory act, that is, a provision on bonuses.

The issue of accrual and timing of bonus payments was clarified in the Letter of the Ministry of Labor of the Russian Federation dated September 21, 2016 No. 14-1 / V-911. Where it is indicated that the terms of payment of current bonuses are established only by the internal regulations of the enterprise. That is, if the quarterly bonus is paid only by the end of the next quarter, there will be no violations of labor laws in this.

Letter No. 3251-6-1 of December 18, 2014 from Rostrud states that the provision on bonuses should include a methodology for calculating indicators and bonus payments, as well as the conditions under which the employer has the right to reward an employee or reduce the size of the bonus.

Conclusion

Reward policy - important document In the organisation. It allows you to streamline the system of bonuses, which makes the work of employees more efficient and more conscious.

In order for the document to be of practical use, it must be correctly drawn up and take into account the main principles. It is important not to miss even the smallest details, due to the lack of which employees may have disputes over wages in the future.

It is important to correctly structure the provision on bonuses and take into account all the nuances of the law. Then the normative legal act will be useful and will lead to an increase in labor productivity, and hence

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 pay 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 production figures for which the award is provided. These, for example, 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 believed that a reference in the employment contract to the fact that the employee is entitled to receive a bonus in some amount, for example, 50% of the salary, is sufficient. However, in practice, this is clearly not enough to establish an effective bonus system. positive aspects development of the 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 audit 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 the 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 performance of each employee, structural divisions enterprises, the material interest of 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 on 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 labor activity employee, approved in accordance with the procedure 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 the local regulations of the enterprise.

3. The circle of bonus workers

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

3.2. Employees of the enterprise who have worked for an 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 hours worked in the first month of work is paid in the event that actually worked in calendar month time is at least half of the billing period (except for bonuses accrued for the fulfillment and overfulfillment of production 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.

<…>

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;

- experience continuous work, 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 the official salary and the amount of temporary disability benefits, does not indicate that each employee of the company such an additional payment is guaranteed (Resolution of the Federal Antimonopoly Service of the Moscow District dated March 26, 2014 N F05-1712 / 2014 in case N A40-171364 / 12).

Labor 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 premium as an incentive payment, which is stimulating in nature, is integral part 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.

It should be noted 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 to 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 of the representative body of 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 give 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 without fail (Determination of the Leningrad Regional Court dated 10/14/2010 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 a duly authorized person. The document can be drawn up on the basis of unified form, and according to 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 bonuses to employees are recognized as invalid if they do not comply with the internal regulations, other local regulations regulating the wage fund 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 federal law dated 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 of management reporting and in order 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 current legislation, in particular, not to 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. Cassation Board of the Supreme Court Udmurt Republic in the Ruling dated 04.04.2011 in case N 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 labor law norms. 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 an employee being fired after the end of the motivational period (month, quarter, year), but until the moment of payment of the bonus, the bonus to the employee is calculated and paid only by a separate decision of the 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.