What can you reward an employee for? Terms of payment of bonuses under the new salary law: what has changed

The employer, on the basis of the current edition of the Labor Code of the Russian Federation, has the right to reward his employees.

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The format of the bonus, its value depends primarily on the position of the employer on this matter. One of the most widespread premiums at the moment is the quarterly one.

What it is

In accordance with the current legislation, the employer has the right to provide incentives to his employees in various ways. First of all, this can be done precisely by paying a certain amount of money.

This promotion will be referred to as a "premium". Today there are many different types of awards. One of the most frequently encountered is "quarterly".

The term "quarterly bonus" refers to the monetary reward of a specific employee for successful work for a certain period of time. The term quarter today means a period of time of 3 months.

The fundamental document that regulates the procedure for paying this incentive amount is the Labor Code of the Russian Federation. This regulatory document gives the right to receive payments of the corresponding amount.

It should be remembered that the accrual of the quarterly bonus is not an obligation, but the right of the employer. Therefore, he can either pay this charge or not pay it.

The main documents that should reflect information about charges of this type are today the following:

an employment contract concluded between an employee and his employer;
local regulations - regulating the work within a particular enterprise.

At the same time, the employer himself does not have the right to violate the provisions reflected in these documents. Otherwise, if the bonus is paid on time, the employee can apply to the labor inspectorate in order to protect his rights.

It will also be possible to go to court at the place of registration of the employer - if it is a legal entity or an individual entrepreneur.

This payment directly represents income natural person who gets it. That is why the quarterly bonus must be taken into account when forming the taxable base for personal income tax.

Also, corresponding contributions are made from it to various state non-budgetary funds. When carrying out audit, tax inspectors must pay close attention to these payments to employees.

When is paid

There are many very different nuances associated with the payment of this type of premium. All of them are established by the RF.

Also, quarterly bonuses can be regulated by local regulations within the enterprise.

But at the same time it is important to remember: they must not violate the provisions reflected in federal legislation. Otherwise, local acts are recognized as illegal and null and void.

The quarterly bonus is paid in accordance with the following rules:

The fulfillment of such conditions is especially important. An employee should carefully study it before concluding such an agreement.

Since sometimes unscrupulous employers establish non-fulfillment of the condition. That makes it possible not to carry out the accrual of premiums in some individual cases.

Most often, the basis for calculating this kind of payment is the following:

fulfillment of the tasks assigned by the management to the employees;
overfulfillment of the plan in any area of work;
otherwise - at the discretion of the employer.

It is also important to remember that such a premium may or may not be paid. Again, all the conditions under which this is possible are reflected in the current legislation. Non-payment of bonuses is usually practiced when certain tasks, the scope of work established by the contract, are not fulfilled.

Regardless of whether this payment is charged or not, it will be necessary to draw up a special order, order.

It differs not only depending on the payment / non-payment, but also on the number of employees to whom it applies.

It is important to remember: an order of this type must necessarily be drawn up in the form established by legislative acts.

Otherwise, it may simply be invalidated, illegal. If the manager or other employee responsible for drawing up such orders / orders does not have the necessary experience, you should familiarize yourself with the sample in advance. You can find it in reputable sources.

Where does

Today, the quarterly bonus represents the income of an individual - the same as the salary. But there are also many different nuances, as well as differences from the usual wages.

First of all, the following should be considered some individual points:

the employer has the right to establish the need to meet certain indicators - only if they are available, it will be possible to receive such a bonus;
the employer has the right to independently decide on the format for calculating the bonus itself, it can be calculated as follows (on the basis of Article 191, Labor Code of the Russian Federation):
- as a percentage of wages;
- in a fixed amount of money;
if the payment is made in a fixed amount, then it is possible to charge the premium in one order;
if the payment is made as a percentage directly to the salary, it will be necessary to draw up a separate order to the accounting department for each employee separately;
when calculating as a percentage of wages, it will be necessary to add up the wages accrued for three months and calculate the corresponding amount;
a deduction of 13% of charges is strictly required - this amount must be sent to the state budget.

This moment fixed at the legislative level. The list of such persons today includes the following:

who are on parental leave throughout the quarter (if the leave partially falls on a quarter, a recalculation must be made);
having any disciplinary action in a specific reporting period.

The employer has the right to revoke bonuses at its discretion of any specific or all employees.

But it is important to remember: this should be properly spelled out in existing agreements, collective local acts. It is when drawing up such documents that the employer should be as careful as possible.

For example, in employment contract there is a wording of the following form: "pay the employee a quarterly bonus in the amount of 10,000 rubles."

In this case, regardless of how the employee worked, the accrual should be made. If the employer refuses to comply with this condition of the contract, he will be held liable during the inspection by the authorized bodies.

How to draw up an order, a sample

The very process of drawing up an order for the payment of a quarterly bonus is quite simple. But it should be remembered that its format in the legislation is reflected differently for one employee and for a group.

Today, such orders / instructions are marked as follows:

Order of the format No. T-11 must include the following basic data:

codes by:
- OKUD;
- OKPO;
full name of the organization where the employee is employed;
the name of the document itself, its number;
personnel number of the encouraged employee;
surname, name and patronymic of the employee;
position / profession designation;
motivation for rewarding;
name of the type of promotion;
the amount of charges (it must be written in words and usually a number with a currency designation);
basis for accruals;
signature with a decryption of the head of the enterprise, his position is indicated;
the signature of the employee himself - about familiarization with the order.

At the same time, an order that assigns a bonus for a whole group of employees will look somewhat different. It is designated as No. T-11a and necessarily includes the following data:

the form code is denoted by:
- OKUD;
- OKPO;
name of the order;
the number of the document itself;
date of preparation of documentation;
incentive motivation (quarterly bonus, the basis for its accrual);
the type of encouragement itself - is designated as monetary reward;
a table with a list of employees, necessarily includes the following columns:
- last name, first name and patronymic of a specific employee;
- his personnel number used in the personnel service;
- structural subdivision;
- position held at the enterprise;
- the amount of the prize itself;
- personal signature of the employee confirming familiarization with the order;
the signature of the head of the organization with a decryption is affixed, his position is indicated.

Quarterly civil servant bonus

Today, civil servants are subject to the Labor Code of the Russian Federation, as well. In accordance with the latest document, every citizen has the right to receive remuneration for his work.

Such remuneration is understood as a quarterly premium. But again, to obtain it, civil servants need a special clause in the employment contract.

It is also important to remember that for certain categories of civil servants, specialized regulations have been formed.

They also regulate the calculation of the quarterly premium. For example, employees of the Ministry of Internal Affairs are subject to an order dated 12/19/11 "On approval of the procedure for payment of bonuses."

One of the most important sections is the list of grounds, in the presence of which the accrual of the corresponding payments is not allowed.

This list includes the following:

when taking leave for a child under 3 years old;
if there is a temporary suspension from office;
there are disciplinary actions;
upon dismissal under the article (gross violation of discipline, violation of the terms of the contract, or something else established by law).

You should also be guided by the Government Decree Russian Federation from 24.12.07, "On the specifics of calculating wages."

How to deprive

Employee bonusdetermine the rules of bonuses established by a particular employer. Therefore, its value can depend on various factors and can be calculated in different ways.

What determines the size of the premium

When developing a remuneration system, the employer very often resorts to dividing this payment into component parts. One of such parts is a stimulating one, represented, for example, by a premium. The presence of a bonus system allows the employer to influence the employee's interest in the results of his work, as well as to reduce the cost of wages in unfavorable financial and economic situations.

More details O requirements legislation To the system payment labor read v material .

The employer sets the rules for calculating bonuses independently, fixing them in his internal document. Such a document can be a provision on bonuses, a collective agreement or. It is also possible to reflect such rules in an employee-specific document -.

One and the same employer may have several types of accrued bonuses. And for each of these types, a different method of calculating a specific amount of bonus payments can be applied. For example, it is possible to set the amount of the premium:

in a fixed amount, which is supposed to be paid to the employee, regardless of the results of his work and the time actually worked during the bonus period;
as a percentage of the wages actually accrued for the period;
by calculation according to the algorithm described in the rules of accrual, which takes into account the assessment data of several indicators of bonus payments with the linking of these indicators to points and the value of points.

The most effective, as well as the most laborious, will be the last of these methods. It allows you to most fully and fairly realistically link the results of the employee's work for the period with the amount of incentive additional payments to which he has the right to apply.

Read about what should be reflected in the provision on bonuses based on a system of evaluation indicators in the article .

Can the bonus be more than the salary and what is its maximum amount

The current legislation does not limit in any way the amount of incentive payments. Therefore, the amount of bonuses can be any, amounting to an amount exceeding the employee's salary.

Limitations in terms of the amount of bonuses apply to managers, their deputies and chief accountants of state institutions of the federal, regional and municipal levels. Such restrictions are established in accordance with the rules of Art. 145 of the Labor Code of the Russian Federation. The Labor Code of the Russian Federation requires compliance with the maximum acceptable limit the ratio of the average salary of management and ordinary workers, which is established:

at the federal level - by acts of the Government of the Russian Federation;
at the regional level - by acts of the constituent entities of the Russian Federation;
at the municipal level - by acts of local government bodies.

For the federal level, in terms of such a ratio, one should be guided by the decree of the Government of the Russian Federation dated 05.08.2008 No. 583, which applies to employees of budgetary, state and autonomous institutions (decree of the Government of the Russian Federation dated 10.12.2016 No. 1339). Regional and municipal authorities, when establishing the maximum ratio of the salaries of management and employees, should focus on the federal maximum equal to 8. That is, the salary of a manager, any of his deputy or chief accountant cannot be more than the average salary of employees multiplied by 8. An exception was made for the chairmen of state non-budgetary funds : their average salary can exceed the average salary of their subordinates by a maximum of 10 times (Decree of the Government of the Russian Federation of November 29, 2016 No. 1259).

Read about in what situations the payment of a bonus to a manager will become illegal in the material .

Outcomes

The algorithm for calculating the bonus, which is one of the elements of the bonus rules, is established by the employer in its internal regulatory document on bonuses. The amount of the bonus paid to an employee is not limited by law and may exceed the amount of his salary. The bonus paid to the head of a state institution is limited in the form of the maximum allowable limit for the ratio of the salary of the head and ordinary employees.

The relationship between employers and their employees is regulated by articles in the Labor Code of the Russian Federation. It is the provisions of this document that are the basis for the operation of all enterprises on the territory of the Russian Federation.

Therefore, according to the current legislation of the Russian Federation:

Awards can be either general or individual. Therefore, in order to avoid various disputes, all the nuances must be fixed in the normative act of the enterprise or in the collective agreement.

What is the additional payment for the base charges?

The amount of the bonus, as well as the grounds for its payment, is established by the employer independently, or in agreement with the representative of the labor collective. The enterprise may have has its own bonus system, depending on the type of activity, the profitability of the company and even the attitude of the manager to the rewards of his employees.

The actions of employees, for which it is best to pay them bonuses, and the reasons for the encouragement, not directly related to the success of employees:

the bonus is given for the time worked. This type of bonus is accrued to employees if they have worked a whole month without sick leave or without days off at their own expense;
can be paid for a job well done. This type of bonus is used not only as a reward, but is also a kind of incentive to work in the future;
bonuses accrued in connection with holidays and solemn dates.

Why can they refuse?

The accrual of bonuses most often depends on the quality of the employee's work, his contribution to the production process, or the professional achievements themselves. Each enterprise has its own criteria and indicators of bonuses. But in any case, the employer determines the need to pay the bonus, based only on the results of the employee's work.

Based on this, it must be said that you cannot reward an employee just for what he has higher education or a certain specialty.

Grounds for employee remuneration

The grounds that can be indicated in the provision on bonuses can be indicators:

for the implementation of the work plan;
for significant achievements in work;
for the timely delivery of reports;
for the performance of particularly responsible work;
for the initiative shown;
for quality work done;
for carrying out certain events;
for advanced training.

In accordance with Art. 236 of the Labor Code of the Russian Federation, the head is responsible for the timely payment of bonuses.

Art. 236 of the Labor Code of the Russian Federation provides for certain liability for delayed payments.

Article 236 of the Labor Code of the Russian Federation. Liability of the employer for delay in payment of wages and other payments due to the employee

If the employer violates the established deadline, respectively, the payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee, the employer is obliged to pay them with payment of interest (monetary compensation) in the amount of not less than one hundred and fiftieth of the key rate in force at that time Of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay starting from the next day after the due date for payment up to and including the day of actual settlement.

In case of incomplete payment of wages and (or) other payments due to the employee on time, the amount of interest (monetary compensation) is calculated from the amounts actually not paid on time.

The amount of monetary compensation paid to an employee can be increased by a collective agreement, local regulation or employment contract. The obligation to pay the specified monetary compensation arises regardless of whether the employer is at fault.

When is paper proof of reasons for promotion required?

Despite the fact that the employer himself determines the conditions and sets the amount of bonuses for his employees, he will need justification for the payment. These include:

Moreover, I would like to note the fact that justifications for the payment of bonuses are necessary only in the case of a one-time premium. In such cases, the information is recorded in a special document called provision for bonuses.

And here are the regular incentives that are paid to employees, are carried out without stating justifications.

Incorrect presentation of wording in documents

The laws of the Russian Federation do not establish a standard form for the award document. But, despite this, there is certain information that must necessarily be spelled out in the document. One of the main points of this document is the text itself, with the grounds for awarding an employee.

Since the provision on bonuses must contain all the indicators that are the basis for the payment of incentives, then, accordingly, when drawing up a memo or document for the presentation of bonuses, it is necessary to correctly indicate the reasons for the award of bonuses.

The information specified in the document for the presentation of bonuses does not correspond to the established indicators of the provisions on bonuses, it may be recognized as an incorrect wording of the grounds.

For example, an accountant of an enterprise, unlike a driver, cannot simply be awarded for Good work... This would be considered an incorrect statement of the rationale. In this case, the manager can justify the payment of a bonus for the timely submission of reports.

Thus, to summarize all of the above, the grounds for calculating bonuses to employees are an integral part of the entire bonus procedure. But, in addition to the correctness of the presentation, the main point is the presence in the documents fixing labor relations at the enterprise, the conditions for the payment of bonuses. Indeed, only in this case, monetary incentives, according to paragraph 2 of Art. 255 of the Tax Code of the Russian Federation will relate to labor costs.

Everyone is pleased to receive for their work not only a fixed payment, but also compensatory payments (for example, the "northern" coefficient), and incentive payments, the most common of which is a bonus. It is important for any employee to know what the monetary incentive has been awarded for, how it is calculated, and in which documents the rules for its formation are spelled out. The employer has another problem: what should be the wording, because often different employees are rewarded for different achievements. Our article will tell you about all the nuances of bonuses.

What is a premium?

The most important thing in determining this payment is that it is charged in addition to what a person earned over a certain period - most often in a month or a year. Simply put, an award is an incentive that depends on the results of work, methods, the speed of their achievement, their qualitative or quantitative indicators.

The second function of this payment is to stimulate the employee, pushing him to work more intensively or as well as before.

Who develops the bonus system?

This is done by:

HR representatives;
special personnel development service of the company.

In determining what you can reward for, representatives of the accounting department must participate (only they know the exact amount and rules for distributing funds from the incentive fund). Each payment is approved by the management of the company.

What documents determine the principles of bonuses?

Each organization has its own, their content and principles depend on the specifics of the work carried out by certain employees, the importance of the results achieved, the capabilities of the incentive fund. The features of the document are also determined by what the company itself is. If this public sector entity, in most cases, she does not have the opportunity to give bonuses at her discretion, and managers are limited in their rights. In private firms, everything depends on financial situation and the director's desire to reward his employees.

Here are a number of documents regulating this issue:

the collective agreement and the attached bonus provision;
work schedule of an internal nature;
other governing documents drawn up within the organization.

How should the bonus be calculated?

Transparent. That is, each employee, ideally, should be able to perform calculation actions and understand why he receives a given amount. It often happens that the documents are not available to the employee, he does not understand the principle of accrual and every time he is surprised that they gave him a lot or a little. The law provides for maximum transparency and clarity of incentive payments.
Objectively. The recipient is not a friend or relative of the boss, it is each of the employees. Such a payment cannot be withdrawn "because I do not like you", and even disciplinary action, according to the law, cannot deprive an employee of this money. It is important to know that the subjective distribution of money from the stimulus fund by the management is a violation of the law. However, there are still grounds on which they can reduce the payment or withdraw it altogether. They usually depend on the specific result of the work, which, for subjective reasons, will not be achieved by the employee. That is, perfect option- when a person, in whatever position he was, having access to the bonus regulations, knew that for such and such actions he could be deprived of incentive payments.
The wording in the documents must be clear. There is no need to reassure a person so that later you do not have to explain to him why the prize was not given. An example would be the following case: the bonus regulation states that the payment is given to everyone at the end of the month or year. All employees are looking forward to this joyful event. But suddenly it turns out that those who are on leave (annual, maternity leave, childcare, sick leave) will not receive a pleasant increase in their salaries. People will feel frustrated and frustrated with this state of affairs, so they should be informed in advance.

What are the awards?

The first type is industrial. They are accrued for the fact that the employee has completed his tasks or duties in the service for a certain period. These incentive payments are paid for a particular time, for example, a month, a quarter, or a year.

The second type is incentive. They have nothing to do with the performance of duties or tasks, but they are, as it were, a gift and a sign of affection from the authorities. Incentive bonuses are accrued at the end of the year, for length of service, for conscientious and responsible work, for anniversaries, children's birthdays, etc.

Incentive payments can be given to employees in cash or in the form of a valuable gift (for example, household appliances).

Also, bonuses are divided into individual, which are paid at a time to one employee for a specific achievement, and collective. The latter are distributed to each employee of the unit, depending on the time worked, the amount of wages and various coefficients.

Incentive payments can be systematic or one-off.

What is the premium for?

No employer is limited by law as to why an employee can be stimulated in monetary terms.

However, in some cases, the management is confused by the question of how important it is to reward employees, for what it is possible, and the wording of the reason for the promotion is not at all clear

In any case, each organization has the right to build a remuneration system as it sees fit.

The reasons why incentive payments may be charged may be as follows.

Good performance indicators. First of all, this is the fulfillment of the duties prescribed in job descriptions, and good performance... For example, a sales manager might receive a bonus because he is providing his employer with sufficient income.
The reason may be holidays - state or corporate. Let's say a construction company pays incentive payments for the New Years and for the Builder's Day.
The birth of a child by an employee sometimes becomes the reason for the accrual of a one-time bonus.
In some organizations, bonuses are accrued for the time that has been worked in full, without time off, leaves at their own expense and sick leave.

Depreciation

The company must reflect the refusal to pay incentives in its regulatory documents, in particular, in the provision on bonuses. The employer can legally formulate the reason as follows.

The employee was absent from the workplace for reasons that did not depend on the boss. This list includes sick leave, session, vacation, family circumstances.
The employee received a disciplinary order, it can be a reprimand or just a remark.
The employee is performing his function improperly. An example is the complaints of clients against the hairdresser for his rudeness, non-fulfillment of the plan in production, and its failure.
If an employee wishes to quit according to on their own and does this before the fact of calculating the premium, then it is not paid to him.

However, any decision by an employer to make incentive payments can be legally challenged in the courts.

How to formulate the reason for the charge?

Some examples of good wording will help directors to reasonably pay incentives to employees in different situations. So, you can give a raise to your salary in the following cases.

For the quality of work. Simply put, you can do something somehow, or you can try and complete it on high level... An example from the cultural sphere: one guide in a museum talks in a boring and formal way, while another leads his story so captivatingly that visitors write to him thanks. For the bosses, this may serve as the reason for the accrual of incentive payments.
For high results, labor intensity. An employee in the same time and with the same opportunities does more than his colleagues. For example, he uses other methods of work that increase productivity.
For a long experience of continuous work. Most of all, this wording is suitable for an experienced employee who cares about the interests of the company for a long time, does not go on vacation at his own expense.
For hard work. Such a bonus can be one-time related to the anniversary of an employee who always conscientiously treats his duties, or it can be accrued, for example, at the end of the year.
For the timely fulfillment of their labor duties. This wording is especially successful if the organization is carrying out an important and time-consuming project, and the employee played a significant role in delivering it on time and in a proper manner.
Per quality performance important assignments of a one-time nature. For example, an employee successfully took part in decisive negotiations, played a role in them, went on a business trip and concluded an agreement there on behalf of the company, found a way out of this or that problem.
For a rationalization proposal, for a long-term plan. The analytical skills and foresight of the employee can also be encouraged.
For cost savings. A special talent that can be rewarded is the implementation of the project for less money than was originally laid down by the management.
The award is based on the results of a project that has been successfully implemented and implemented.

A good employer always remembers that a bonus is a kind of investment in the future of the company, because it makes it clear to all team members that each of them is important and valuable to the management.

Award concept contained in the Labor Code of the Russian Federation. From the article, the reader learns - what constitutes a bonus to employees of an organization, what rules regulate the payment of bonuses, and for what bonuses can be paid.

Prize translated from Latin Is an award, a distinction. The Labor Code of the Russian Federation does not contain the concept of bonus payments, however, their characteristics are described, it is indicated for what they can be paid.

From Art. 129 of the Labor Code of the Russian Federation it follows that the composition of wages includes, among other things, bonuses, which by their nature are incentive payments. The payment procedure can be established by internal acts of the organization, in particular: local acts, collective agreements, agreements. In Art. 191 of the Labor Code of the Russian Federation states that one of the types of employee reward for success in labor activity are the awards. Based on these inputs, the definition of premiums can be derived.

A bonus is an incentive payment that is part of the salary, which is paid for the conscientious performance of duties by an employee of an organization, and the procedure and specific grounds for calculating bonuses are determined either by internal acts of a particular organization or by a decision of the employer.

Despite the fact that the bonuses by virtue of Art. 191 of the Labor Code of the Russian Federation are paid for success in labor activity (the so-called production bonuses), it is not prohibited to reward employees in connection with any important dates - holidays, anniversaries, etc. On the other hand, it is much easier for an employer to pay an employee material assistance rather than a bonus.

By general rule the employer is not obliged to pay bonus payments. At the same time, if the firm has internal acts that impose on the management the obligation to accrue bonuses, payments must be made. In addition, the obligation to pay bonuses can be enshrined in an employment contract with a specific employee. In case of violation of obligations, the employee can go to court and demand the recovery of the unpaid amounts.

Grounds for awarding

Bonuses are paid after the employer accepts an order to do so. The order, in turn, is drawn up if:

the head of the organization decided to reward the employee;
in the internal acts that are in force in the organization, the obligation to reward employees is fixed;
the head of the organization, on the basis of service notes or statements of the company's employees, made a decision on bonuses.

The list of grounds for bonuses is not fixed in the Labor Code of the Russian Federation. Accordingly, the grounds may:

be invented by the employer;
reflected in the internal acts of the company, if any;
be indicated in the memos drawn up by the immediate superiors of the employees nominated for bonuses, or in the statements of the employees themselves wishing to receive the bonus.

Here are the most common grounds for bonuses:

Achievement of high quantitative indicators (exceeding the plan for the production of products, the provision of services, etc.).
Achievement of significant quality indicators (absence of product defects, customer complaints, and other performance indicators).
Saving resources (release of a certain amount of products / provision of a certain volume of services at lower costs than planned).
Coming out to service after hours (work on weekends and holidays, overtime).
The complexity of the work being done.
Holidays and important dates(anniversaries, corporate holidays, public holidays, etc.).

Thus, the concept of a premium is not directly specified in the Labor Code of the Russian Federation and other regulations, however, based on an analysis of various norms labor law we have deduced the definition of this term.