Characteristics of forms and systems of remuneration and principles of organizing bonuses at the enterprise

05/22/201509/06/2018 17:14 Labor consultant

I want to tell you how to develop a bonus system. I focus more on industry, but this algorithm is also applicable to the service sector. The task is not easy, because you need to take into account a fairly large number of factors. But solvable, nothing is impossible.

Let me start with the fact that when you thought about the need to develop a bonus system (or staff motivation, as they often say), there was already some kind of push/event/stimulus that prompted you to act.

A need has arisen. For example, you read a new article in a magazine or on the Internet, describing the motivation system of the XYZ company, and there was a desire to put the new information into practice. That is, there was a desire to act, change and improve something.

Or another example: the disappointing results of the work of one of the workshops or sections, a large number of violations of labor discipline and an increase in staff turnover force us to look for solutions to turn the situation for the better.

Development of a bonus system

There are other reasons in life; you can think of many options. Not the point. The main thing is that this particular event is a kind of “zero” stage of system development that encourages the employer to begin this work. As soon as this has happened, we can talk about starting work on creating a staff motivation system. A “Goal”, a “vision” for the final result of development appeared.

Define the task of developing a bonus system

Write down the task of developing a bonus system. Label it on paper using SMART criteria

Here is an example of a normal task: “In solving the problem of reducing the lead time for fulfilling consumer orders, in the second quarter of 2020, ensure an increase in the productivity of equipment for line No. 11 by at least 10% compared to the first quarter of 2020.” Let me briefly explain why this is so.

In the first part of the task, we orient ourselves within the framework of which top priority goal we want to ensure an increase in equipment productivity. Next, we indicate the period of the desired improvement. When talking about productivity gains, we clearly state that we want to get more products per unit of time. Perhaps, previously we made a batch of product in 20 days, but we want to achieve a reduction in time by 2 days precisely by increasing productivity.

And the following example is an abnormal task for developing a personnel motivation system: “Before November 30, 2014, develop and implement a system for motivating personnel in the sales department.” By the way, most often this is exactly how tasks are formulated. Paradox =) By formulating the problem in this way, we lose the meaning of developing a motivation system; we are engaged in the process for the sake of the process. Although everyone is “in business”, busy with work and so on….

Lecture on the topic “Bonus system for various categories of workers in transport”

Lesson No. 22

Lecture topic: Bonus system for various categories of workers in transport.

Lecture outline

Allowances and surcharges.
Basic elements and principles of bonus organization.

Theoretical part

1. Allowances and surcharges.

Additional payments, wage supplements, and various types of payments play an important role in material incentives for labor.

Typically, additional payments and allowances are divided into two groups: compensatory and incentive.

The amount of compensation payments (for working conditions deviating from normal, for work at night, etc.) is determined by the enterprise independently.

Incentive payments (additional payments and allowances for high qualifications, professional excellence, bonuses, rewards, etc.) are determined by enterprises independently and are made within the limits of available funds.

The amounts and terms of their payments are determined in collective agreements and agreements within the limits of budgetary allocations and extra-budgetary revenues.

Currently, all types of compensation surcharges and allowances can be divided into two large groups.

Firstly, these are additional payments and allowances, which have no restrictions on areas of work activity, and are usually mandatory for enterprises of all forms of ownership. The first group includes additional payments: for work on holidays and non-working days, overtime; minor workers due to a reduction in their working hours; workers performing work below the tariff category assigned to them (the difference between the worker’s tariff rate, based on the category assigned to him, and the rate for the work performed); in case of failure to comply with production standards and the production of defective products through no fault of the employee - up to average earnings in the conditions provided for by law; workers due to deviations from normal work conditions.

The second group includes additional payments and allowances that are used in certain areas of labor.

The grounds for their accrual may vary. Some, for example, are established in order to compensate for additional work not directly related to the employee’s main functions. Other types of allowances are applied to jobs with unfavorable working conditions. Still others are explained by the special nature of the work performed. In the process of setting surcharges and allowances, enterprises have the opportunity to take into account all the features of work in different areas.

To stimulate employees, the most common and significant additional payments are usually used, such as additional payments for combining professions (positions); for expanding service areas or increasing the volume of work performed; performing the duties of an absent employee; workers for professional excellence; specialists for high achievements in work and a high level of qualifications; foremen from among workers not released from their main jobs. Additional payments are also paid for performing the duties of a master of training workshops; management of subsidiary agriculture; record keeping and accounting; computer maintenance.

The conditions and amounts of additional payments are regulated by the company independently. The enterprise must adopt a special provision on the introduction of one or another incentive bonus. Additional payments and allowances can be regulated in an industry agreement and, accordingly, reflected in collective agreements concluded at enterprises.

Additional payments and allowances are caused by the special working conditions of a particular employee. Bonuses are usually designed to encourage the achievement of a specific result in production. Additional payments and allowances are stable, bonuses are inconsistent. A bonus most often stimulates the results of collective work, and all kinds of additional payments and allowances stimulate personal work. The bonus, which is established for everyone, has a wider field of action, and therefore often (judging by the results of work) it is more effective than some types of additional payments, since its stimulating effect is extended to the entire team.

Additional payments and allowances are usually set in relative amounts and adjusted when tariff rates and salaries change, taking into account inflation.

The antipode of the tariff is the so-called non-tariff (distribution) option for organizing wages at the enterprise.

It is characterized by the following symptoms:

• close (complete) dependence of the level of remuneration of an employee with the wage fund accrued based on collective work results (in this capacity, non-tariff systems belong to the class of collective remuneration systems);

• assignment to each employee of constant (relatively constant) coefficients that comprehensively characterize his qualification level and determine his labor contribution to the overall results of labor based on data on the previous labor activity of the employee or group of workers classified as this qualification level (a kind of “basic” labor participation coefficient (KTU), used in collective payment systems);

• assigning each employee a KTU in the current performance results, complementing the assessment of his qualification level (in content, it resembles the mechanism for determining the actual KTU on the basis of the “basic” one in brigade salary distribution systems).
Basic elements and principles of bonus organization.
Car drivers may be paid additional allowances and surcharges: to foremen for leading a team of drivers; bus drivers when working without conductors; temporary drivers engaged in centralized delivery of trucks from manufacturing plants under their own power; drivers working on technical assistance vehicles for combining the professions of repair workers; truck drivers for working overtime and excessive downtime through no fault of the drivers.

The work of bus conductors working on regular passenger lines is paid according to a time-bonus system. Conductors, taking into account the indicators of their production activity, are assigned a class (first or second), which corresponds to the approved hourly time rates.

Drivers of trucks and cars, drivers and bus conductors are rewarded for individual and collective work results: fulfillment and overfulfillment of monthly, daily, shift plans (tasks) for transportation, income, revenue, labor productivity; implementation of the plan for the number of hours of work on the line; improvement of operational performance; reducing the cost of maintaining rolling stock; fulfillment of the movement schedule (schedule) or cargo delivery schedule.

The work of workers engaged in repair and maintenance at automobile transport enterprises can be paid according to a time-based, time-bonus and piecework system.

While ensuring early and high-quality completion of tasks for the maintenance and repair of rolling stock, for their release onto the line; when fulfilling and exceeding the plan for labor productivity, reducing the labor intensity of work compared to the standard, as well as operating costs and the cost of repairs of rolling stock; If repair quality indicators are met, repair workers are rewarded.

For ATP and service station workers engaged in major repairs of cars and the manufacture of parts for delivery to a warehouse, a piece-rate wage system can be used. In this case, a six-digit tariff scale of wage rates is used for normal and difficult working conditions. The piece-rate wage system for these categories of workers helps to increase productivity.

In order to reduce the cost of operating rolling stock, bonuses have been introduced for ATP employees for reducing the cost of operating materials (vehicle fuel, tires).

Remuneration for the work of managers, specialists and technical performers of ATP and service stations is carried out according to unified salary schemes, the amount of which is differentiated depending on the volume of work, degree of responsibility, employee qualifications, complexity of work and working conditions.

In salary schemes, the salary amount is established for each employee depending on his personal business qualities, specifics of activity, education, and length of service.

A new concept for improving the organization of labor in the national economy has been prepared, providing for a transition to remuneration for the heads of enterprises and organizations on the basis of a contract. When working under a contract, payment is an element of the employment contract. The terms of the contract must clearly define the manager’s responsibilities and his responsibility for failure to fulfill accepted obligations. Thus, any violation of this agreement triggers the mechanism of economic sanctions. It is very important to clearly define the sanctions for terminating a rental agreement by both one and the other party. It should be borne in mind: in a market economy, the incentive is the salary itself, and not its increase, since the level of remuneration is high enough to interest the employee in active work and high productivity, and the threat of losing the entire salary is significant enough not to be neglected. In addition, in market conditions, employees are well aware that the income and profit of an enterprise depend primarily on their labor efforts, as well as the fact that their salary depends on income.

Control questions

List the types of compensatory surcharges.
List the types of compensation allowances.
Principles of organizing bonuses.
Amount of compensation additional payments and payments.

Select groups of participants in the motivation system

Now I want to move on to the second stage of our work. First, I recommend identifying groups of personnel, that is, participants in the motivation system. In other words, we need to classify them. Classification is needed to create “targeted” motivation that takes into account the characteristics of the activities of each of the identified groups of personnel.

To do this, identify units, sections, shifts, teams and individual professions (positions) involved in the work process that you are going to adjust. Use the process flow chart, organizational structure, and staffing when performing this step.

For example, in the production of cardboard, we can distinguish the following groups of personnel who need to be motivated (the example is conditional, I do not pretend to be precise about the composition of the department):

technological shifts (compressor machine operators, bunker operator, auxiliary worker, loader driver, etc.);
repair personnel (equipment repair mechanic, electrician, electric and gas welder, etc.);
managers and specialists (shop manager, technologist, shift foremen, mechanics and power engineers, other specialists).

Chapter 6.

ORGANIZATION OF CURRENT AND ONE-TIME INCENTIVENESS OF EMPLOYEES

Essence, goals and principles of bonuses

Workers

Improving work results can be achieved through various methods of influencing employees. The most important among them is additional material remuneration for personnel for work results, called bonuses. The concept of a premium (from the Latin praemium -

award) is used in various fields of activity.
A prize is a measure of encouragement for special achievements or merits in any field of activity.
It is one of the forms of material incentives for employees for high quantitative and qualitative results, such as increased labor productivity, the introduction of scientific and technological achievements into production, saving material, labor and energy resources, improving product quality, accurately observing technological conditions, maintaining equipment in good condition, etc. The main purpose of bonuses is to increase the efficiency of the enterprise by stimulating the labor activity of personnel. Bonuses for employees are based on the following principles:

· fairness and validity of the size and differentiation of bonuses;

· material interest of workers in achieving high final results of labor activity, a combination of individual and collective material interest in the results of labor;

· encouragement of creative initiative, responsibility, achievement of high quality of labor, products, works and services;

· ease of determining the size of bonus payments;

· clarity and accessibility for employees to understand the connection between their work efforts and remuneration;

· flexibility – changing the bonus system with changing goals and objectives of material incentives;

· publicity of encouragement as a combination of material and moral incentives to work.

It is inappropriate for the same group of workers to be rewarded under multiple bonus systems, since failure to meet targets for one of them will be compensated for by over-fulfillment of others, and the bonus will take on the character of an average guaranteed additional part of earnings, sharply reducing its stimulating effect.

In modern conditions, the role of bonuses is increasing as an element of the organization of wages, a flexible part of earnings, allowing it to be individualized depending on the results, quality and efficiency of work.

Development of bonus regulations, its main elements

Currently, neither the current labor legislation nor centrally issued regulations regulate the provisions on bonuses for employees in the organization. Along with this, in accordance with Art. 144 of the Labor Code of the Russian Federation, the employer has the right to establish various bonus systems, incentive payments and allowances, taking into account the opinion of the representative body of employees. These systems can also be established by collective agreement.

As a rule, the development of bonus regulations is carried out by the heads of internal production departments. This allows us to take into account the specifics of production activities, the tasks facing the department, and the specifics of the forms and systems of remuneration used. The developed provisions are adopted after agreement with the head of the enterprise and the trade union committee, which ensures their compliance with the goals of the enterprise and the requirements of social protection of workers. The provisions on bonuses should be reviewed when a new collective agreement is concluded. This allows them to be adjusted in accordance with changes in the production and financial activities of the enterprise, the emergence of new guidelines when stimulating the labor activity of employees.

The main elements of the bonus system, which are reflected in the bonus regulations, are: indicators and conditions of bonuses; sources of payment of bonuses. The regulations on bonuses also stipulate the size (scale) and timing of bonuses, as well as the circle of employees receiving bonuses.

Indicators and conditions of bonuses are divided into basic and additional. Selecting Key Indicators

is determined by the purpose of the bonus system; their fulfillment, as well as compliance with the basic conditions, are mandatory for receiving the bonus.
If the main indicators and conditions are not met, the bonus will not be awarded. Additional indicators
and
conditions
largely play the role of “correctors”, preventing the achievement of main indicators from being carried out to the detriment of other aspects of the activity. Fulfillment of additional indicators and conditions is the basis for receiving the bonus in full; if they are not met, the size of the bonus is reduced.

Bonus indicators can be absolute

(expressed in natural, conditionally natural, labor and cost units of measurement) and
relative
(coefficients, percentages, indices).

It is important to divide bonus indicators into quantitative and qualitative. Towards quantitative indicators

bonuses include: fulfilling and exceeding production targets for product output and increasing labor productivity, introducing technically sound norms and standards, etc.
Qualitative indicators
reflect not only an improvement in the quality of products, but also positive changes regarding other technical and economic indicators of the enterprise . These indicators include: reduction in the labor intensity of products, savings compared to established standards for raw materials, materials, fuel, tools and other material assets; reduction of standardized losses of raw materials, fuel, energy, labor quality factor. If the bonus system adopts qualitative indicators of bonuses, then the conditions for the operation of this system must be quantitative characteristics. Conversely, if bonus indicators are quantitative, then the conditions of the bonus system should reflect the requirements for achieving the appropriate level of quality.

Main sources of payment of bonuses

are the wage fund, the profit of the enterprise, savings in working capital, raw materials, fuel, energy.

Bonus scales

link the fulfillment or non-fulfillment of specific indicators and conditions with the size (percentage) of the bonus, or the amount of its increase or decrease.

The circle of bonuses determines the categories of employees rewarded under this bonus system.

In accordance with the goal, various classifications of bonuses and bonus systems are used. Thus, depending on the number of indicators and bonus conditions used in the reward system, simple

and
complex systems,
depending on the use of the incentive system in relation to individual employees or their group -
individual and group.
Regulations on bonuses can be developed for an enterprise and its structural divisions, as well as for certain categories of employees, positions, professions, qualification groups of certain professions. Bonuses can be paid at different frequencies: for a month, a quarter, a half-year, a year, which depends on the specifics of the organization of production and labor, current accounting and reporting.

The development of the Regulations on bonuses involves the establishment of short-term, medium-term, long-term or special goals. The set goals are achieved through the use of the following bonus systems:

for main performance results, one-time bonuses, special bonus systems.
Bonuses for main performance results are called current,
payments are made monthly, a one-time bonus is
one-time,
providing for payment at the end of the year. Special bonus systems take into account the results of activities aimed at saving specific types of material resources, the creation and implementation of new equipment, technology, changes in designs and technical characteristics, as well as the time to achieve this result.

The efficiency of the enterprise, its ability to quickly respond to changing market conditions and competitiveness largely depend on the degree of validity of the chosen system.

In this case, it is recommended to comply with the following conditions for the functioning of the bonus system:

· bonus indicators should be focused on solving the problems of the enterprise;

· it is necessary to evaluate bonus indicators, providing higher remuneration for work of greater intensity;

· the number of indicators and bonus conditions, as a rule, should not exceed three;

· there should be no contradictions between the indicators and bonus conditions;

· the method of determining the bonus and the bonus scale should be quite simple;

· the tension of bonus indicators should be periodically checked;

· the circle of employees receiving bonuses should be determined by their influence on bonus indicators;

· the frequency of bonuses should constantly encourage employees to improve their performance indicators;

· sources of payment of bonuses must correspond to the indicators and sources of bonuses and fully meet the needs for financial resources necessary to pay bonuses;

· the bonus system must be economically justified, which is confirmed by an assessment of the effectiveness of its application.

When developing bonus regulations, it seems advisable to incorporate the three-stage principle, which is common in enterprises in countries with developed market economies, according to which it is necessary:

1) at the first stage, award bonuses for the fulfillment of indicators characterizing the activities of the entire enterprise;

2) at the second stage at the level of structural divisions, when awarding bonuses, use specific indicators characterizing their activities: for accounting - performing their official duties at a highly professional level, which consists in minimizing taxes from the enterprise; for the sales department - fulfillment of the plan for the receipt of funds into the current account of the enterprise; for the transport department - implementation of the plan for sending goods, etc.;

3) at the third stage, use bonuses for the fulfillment of individual indicators that characterize the effectiveness of the work activity of an individual employee.

The bonus is one of the most flexible elements that form employee remuneration. Unlike tariff rates and official salaries, a bonus is not a guaranteed payment; its size can vary significantly depending on many factors. The premium will have the greatest impact if the following requirements are met:

· employees must have timely and comprehensive information about the indicators and conditions of bonuses, as well as other aspects of the bonus system;

· a clear focus is required on the results that the organization wants to achieve using certain bonus systems, with a relationship between these results and the remuneration received that is easy for employees to understand;

· indicators and conditions of bonuses must be in full compliance with the requirements of the legislative framework and the conditions of the technological process, subject to compliance with safety rules, sanitary and hygienic standards and standards.

The practice of enterprises shows that a bonus is established, as a rule, not only in accordance with the results of the employee’s work, but also taking into account the duration of his continuous work experience at a given enterprise, therefore, bonus provisions and wage provisions in force at the enterprise must be in accordance with full compliance.

A bonus system may have several bonus . The provisions relating to one bonus system contain elements that reflect its fundamental features. The content of the provisions on bonuses is determined by the specific tasks and conditions of labor incentives.

Select Key Indicators

The next step in our work will be the selection of key performance indicators that will be used to evaluate performance results. Honestly, this is the most important stage around which all work on developing a motivation system is built. Incorrectly selected indicators for assessing the performance of a department or work group lead to a shift in work priorities.

For example, one of the construction materials production plants used a Chinese production line, which was extremely capricious to set up and operate. The parameters of the finished product “floated” all the time, up to 40% of the product went to waste, since it did not withstand any strength loads and did not pass inspection in appearance.

However, the department, with enviable tenacity, with round-the-clock work, rush jobs to eliminate downtime and other “delights”, spent several months trying to FULFILL THE PLAN!!!! Hundreds of thousands of rubles were wasted, literally buried in production waste.

The fact is that one of the most important indicators on which the size of the monthly bonus depended was the “fulfillment of the production plan” indicator. That is, employees tried their best to meet and exceed quantity targets.

At the same time, quality issues were simply ignored. And only a radical refusal to use this indicator when evaluating work made it possible to turn the situation around, to focus the efforts of the team on the issue of quality, so that not a single ton of valuable raw materials would go to irrevocable waste.

I recommend choosing a small number of indicators, from three to five. Try to choose indicators that you need to “achieve”. For example, fulfilling the production plan is an indicator of “achievement,” but the absence of complaints from customers is an indicator of “avoidance.”

If we are talking about quantitative indicators, then it is better to use natural indicators and try to abandon indicators in monetary units. This rule may not be used for employees in, for example, retail sales. That is, use it wisely.

Try not to “clutter up” bonus indicators, in an attempt to provide for all cases and nuances. Too many indicators disorient employees and also reduce the weight and significance of each of them individually.

Please be aware that bonus metrics need to be reviewed systematically to ensure they are relevant and consistent with the overall objective.

In the above example for the production of building materials, the main goal of the team at that time was not the production plan, the so-called “shaft,” but the production of high-quality products with a minimum amount of defects, so that valuable raw materials would not go to waste. And the indicators had to be chosen those that provide an objective assessment of the achievement of this particular goal.

But after achieving product quality, the bonus system needs to be revised in order to motivate employees to increase productivity.

Employee bonus system: essence, elements and its relationship with the labor motivation system

Every element of payroll organization is stimulating. Labor standards create interest in improving the use of working time; tariff system - in advanced training; forms and systems of wages - in achieving certain results. As incentive measures, bonuses of an stimulating nature have become widespread in practice. Bonuses can be paid for a month, quarter, six months, a year, or at a time, for example, for putting an object into operation, winning a professional skills competition, or maximum sales volume. Bonus systems are being introduced in organizations to enhance the material incentives of employees, improve the quality of work and productivity.

The system of indicators and bonus conditions should be flexible, sensitive to emerging problems, bottlenecks, changes in production, management structure and composition of functions, and at the same time the indicators should be valid for as long as possible. Bonus indicators must be adequate to the main goals and objectives, in particular for management they should be linked mainly to profit and, possibly, with some other system indicators, for workers and specialists - with saving resources, increasing productivity or quality of work.

The effectiveness of bonuses for employees depends to a certain extent on the correct, objective determination and approval of indicators and conditions for bonuses. An employee’s personal interest in achieving positive final results for the organization as a whole, such as cost reduction, can only be realized through the fulfillment of indicators determined by the scope of his activities and the employee’s functional responsibilities. This is a key incentive.

The bonus system is a set of labor incentive elements that interact with each other and form an integral procedure for paying bonuses.

The main elements of premium systems include:

circle of employees receiving bonuses;

frequency of bonuses;

indicators and conditions of bonuses;

the procedure for calculating bonuses and their distribution between structural divisions and individual employees;

bonus scale.

Bonus indicators are an element of the bonus system that determines the direction of application of labor efforts of employees included in the circle of bonuses, which has quantitative and qualitative characteristics provided by operational and/or accounting;

The circle of bonus workers is the composition of workers who are covered by the bonus system, indicating their belonging to a specific place of work, profession (position) or type of economic activity;

Frequency of bonuses - time intervals for which the indicators and conditions of bonuses are taken into account, as well as the accrual of bonuses;

In connection with the granting of full right to enterprises to independently establish the size and indicators of bonuses, a negative trend has developed in a number of enterprises to use bonuses as an additional source of increasing funds for wages in order to compensate for the rise in the cost of living. This led, in many cases, to the fact that enterprises paid bonuses even when production volumes and product sales fell, and financial performance indicators deteriorated. In such cases, the bonus ceased to be a lever for stimulating highly efficient production and turned into a mechanical increase in wages.

Bonus scale is an element of the bonus system that determines the relationship between the level of achievement of bonus indicators and the size of bonuses for achieving these levels;

Depreciation of employees is a reduction in the size of employee bonuses or complete deprivation of bonuses for specific omissions in work, the list of which is established by the employer and included in the bonus regulations [1, p. 265].

The purpose of bonuses is to achieve the unity of interests of all categories of employees in ensuring high final results of the production and financial and economic activities of the organization as a whole, based on taking into account and encouraging the labor contribution of each department and individual employees.

Ensuring the stimulating effect of the bonus system on the employee’s material interest is achieved on the basis of compliance with certain requirements. In the context of innovative development of economic sectors and liberalization of economic activities, the main conditions for stimulating workers should be:

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Determine the frequency of bonuses

In order for the bonus to work, you must select the frequency of the bonus. For production (workers and managers) monthly bonuses are typical. This is justified in the case of continuous or mass production, when indicators are taken into account, as a rule, in shifts or daily.

In the situation of installation, construction and other single works, the deadlines for which extend beyond the month, such frequency may not be entirely appropriate. After all, only after the assembly is completed will the result of the work be known.

What should a bonus clause contain?

The regulation on bonus payments to employees does not have a strictly defined form. Each subject develops it in accordance with existing needs, so it may include various issues regarding stimulation and motivation of work in the enterprise.

General information

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

In a large company consisting of many divisions, regulations can be drawn up both for each division 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 justification for the expenses incurred.

Types of bonuses and grounds for payment

In this section you need to list all types of bonuses that can be assigned at the enterprise, as well as the indicators for which they are paid. This section must be formatted in such a way that it is immediately clear what bonus will be awarded to the employee and for what.

It is allowed to include in the section bonuses that the company will pay from its own profits. They can be assigned, for example, when certain holidays occur.

The criteria for assigning a bonus can be set either single or multiple. In the latter case, a bonus can be awarded only if all of them are met.

Attention! If the organization pays only one type of bonus, then in this section you can also indicate the procedure for calculating it. However, a better step would be to put this in a separate section.

Calculation and approval of the bonus amount

Such a section must be included in the document for each type of bonus that is accrued at the enterprise.

First you need to identify the circle of people who can qualify for this type of award. It also outlines the process for paying this type of bonus to individuals who have either left the company or have just joined the workforce.

The next step is to define the conditions under which the employee will receive a bonus. All types of violations are listed separately, if detected, the size of the bonus may be reduced, or the employee may be deprived of payment altogether.

These include:

Penalties or reprimands due to violation of discipline;
Incomplete fulfillment or non-fulfillment of duties specified in the employee’s job description;
Violations of established labor protection rules, safety regulations, fire safety, internal regulations, etc.
Failure to show up for work, absence from work for more than 3 hours, appearing under the influence of alcohol or drugs;
Loss or damage to property owned by the company.

The amount of the bonus paid can be set either in strict monetary terms (for example, 3,500 rubles) or as a percentage (for example, 25% of the salary). If the regulations establish a percentage of the bonus, then the employer has no right to pay it below the established percentage.

The law does not establish the possibility of depriving an employee of a bonus, either fully or partially. The amount of payment can be reduced only if the employee has committed any offense for which a reduction in the bonus is indicated. This means that when drawing up this document, it is necessary to clearly state by what amount the premium is reduced if a certain violation is committed.

The premium can only be reduced in the same period in which the corresponding violation was detected. It is prohibited to transfer punishment to subsequent periods.

If it is not possible to clearly determine the size of the premium based on a quantitative indicator, then you can specify its upper and lower limits. In this case, the head of the department will independently determine the amount of the bonus for the employee in this range, guided by the results shown by him.

In the description of the procedure for assigning a bonus, it is also necessary to indicate in detail the methodology by which it will be calculated. It is also necessary to determine which of the officials decides whether to assign a bonus or not, as well as how exactly the amount of the bonus for each employee is communicated to the payroll manager.

Attention! Another important point in this section is how often this type of bonus is paid. This could be an appointment every month, quarterly, once a year, etc. You also need to indicate the period within which the decision on paying bonuses to employees must be made.

Final provisions

This section must indicate the manner in which this document is to be implemented. The period during which it is valid is indicated next to it.

Determine the amount of the premium

The employer must determine which part of the employee’s salary should be made semi-constant and which part variable. The conditionally constant part of the salary is the official salary, bonus for length of service, and other permanent additional payments. The variable part is the bonus itself, the development of which we are now talking about.

Quite often, the bonus amount is set in the range from 50 to 70% of the official salary. It happens that the planned premium amount can reach 100% or more. The right to choose remains with the employer.

Which size to choose depends on the specific type of activity. A high share of the variable part is good where it is necessary to ensure high internal competition to achieve better results. A higher level of the permanent part of the salary is better used in a situation where good cooperation and teamwork are needed to achieve good results.

Disadvantages of bonus systems and ways to solve them

Bibliographic description:

Litvinova, K. E. Disadvantages of bonus systems and ways to solve them / K. E. Litvinova. — Text: direct // Issues of economics and management. — 2020. — No. 1 (8). — P. 77-79. — URL: https://moluch.ru/th/5/archive/51/1663/ (access date: 05/31/2020).

The article presents the main shortcomings of existing bonus systems for enterprises and directions for eliminating them.

Key words: bonuses, bonus indicators, incentives

One of the main expense items in any enterprise is labor costs. Their competent distribution among employees, building an incentive system for results aimed at achieving the goals of the enterprise is the main task of managers. The initial stage of this activity is an assessment of the existing remuneration system. It is necessary to analyze the validity of the forms and payment systems used, the effectiveness of existing bonus methods, and the correspondence of the growth rate of payment to the growth rate of productivity.

An important element of the remuneration system, formed depending on the results of such an assessment, in most cases is the bonus system, which consists of basic indicators, bonus conditions, sources of payment of bonuses, their sizes, scales, payment terms and accrual procedures, as well as the range of employees receiving bonuses [1].

Typical shortcomings and errors in bonus systems that companies struggle with when launching bonus system redesign projects:

Ill-considered use of overly complex performance indicators or insufficient explanation to employees of cause-and-effect relationships in the bonus system.
Lack of analysis of the effectiveness of the bonus system. In this case, the company is forced to reactively, based on the problems that have arisen, frantically reconfigure the bonus system.
There is no significant difference between the bonuses for high-performing and low-performing employees.
The bonus system does not maintain a balance of punishment and reward.
The bonus largely depends on the will of the managers and is paid “by agreement.”
The same bonus periods are used for all categories of personnel, regardless of the nature and results of activities.
The bonus is perceived simply as part of the salary, motivating employees not for results, but for compliance with company standards [2].

Bonus systems should improve the economic performance of an enterprise by purposefully stimulating positive changes with a positive psychological perception by employees of the provisions of such systems. To a large extent, this perception is due to the peculiarities of corporate culture, so they must be taken into account.

It is necessary to distinguish between regular bonuses, one-time bonuses and special incentives based on the results of a specific project. The first is most effective for short- and medium-term goals, the second and third - for long-term and special ones. Special bonus systems are best combined with modern production methods. They are aimed at saving resources, creating and introducing new techniques and technologies, changing the designs and technical characteristics of manufactured products. However, bonuses for the main results of economic activity in total should exceed the bonuses accrued under special systems.

Most often, the bonus is paid within a year. Semi-annual and quarterly bonuses are effective for department heads, middle managers and service department employees. It is recommended to pay a monthly bonus to employees of sales, marketing, and logistics services, since the results of their activities are visible almost immediately. For the same reason, the variable part of their remuneration should exceed the constant: it can reach up to 70%.

The total profit from the use of premium systems of any type is calculated according to systemically important indicators (increased labor productivity, resource savings, etc.). It is these indicators that help employees monitor their activities and stimulate their professional achievements through material incentives for high results.

To calculate the bonus, you should select indicators that provide a connection between the performance of the enterprise or its structural unit and the wages of employees. The best criteria for this are the efficiency of business processes: quality, duration, cost. Additional criteria may be efficiency (the ratio of results to resources spent) and productivity (the ratio of results to time spent). The final amount of remuneration (the sum of the fixed and variable parts) should be such as to stimulate employees to professional achievements. First of all, it is determined by the average salary in the market. Significant deviations from this indicator are disadvantageous for both the employer and the employee. In this interaction, the employer is limited by production costs, and the workers are limited by the family’s subsistence level. The average is precisely a compromise between their interests. Determining the size of the variable part, up to which, largely depends on the performance of both a specific employee and the enterprise as a whole. According to studies conducted in Russia, its size should be at least 25–30% of the constant part of the salary, otherwise the bonus loses its stimulating effect [1].

Remuneration systems can be based both on the individual merits of workers and on their collective achievements. In the first case, SBP systems (skill-based pay systems - systems based on personal competencies) are usually used. When used, workers are paid depending on the limit, depth and types of labor skills that they are able to use.

It is very important that the organization’s personnel are satisfied with the results of the bonus system, its indicators and conditions, and the relationship between the size of the bonus and the labor effort required to achieve the established level of the bonus indicator. Psychologically important for employees is the timeliness and comprehensiveness of information about indicators, bonus conditions and other elements of the bonus system, ease of understanding of the relationship between the results achieved and the remuneration received. To check to what extent these conditions are met in the company, special surveys should be conducted. Assessing the effectiveness of a bonus system can be not only qualitative, but also quantitative: you just need to compare the levels of indicators that affect the amount of the bonus before and after its implementation. A comparative assessment of bonus systems can be carried out by comparing the integral efficiency coefficients on which they are based [2].

Thus, the main goal of the bonus system is to model the desired behavior of managers and employees:

– achieving ambitious financial and operational results;

– generation and implementation of strategic initiatives that increase the competitiveness and value of the company;

– collegiality in decision-making, helping each other in their implementation, working in the same team with other employees and departments;

– attracting and developing promising managers and employees;

– continuous improvement of used management skills and tools, self-education.

Literature:

Kolosova O. G. Formation of a remuneration system at a modern enterprise / Almanac Remuneration No. 1 // LLC Publishing House “Grebennikov”. — 2020 — pp. 16–21.
Krasnova N.V. On the way to an ideal bonus system/Almanac Material Motivation No. 1//Grebennikov Publishing House LLC. — 2020 — pp. 30–39.
Davydov S.S. Improving the labor incentive system for employees of structural divisions of JSC Russian Railways // Izvestia PGUPS. - 2012. - No. 4. - P. 140–146.

Key terms
(automatically generated)
: bonus system, bonus system, employee, wages, indicator, significant measure, variable part, result ratio, bonus condition, saving resources.

Check the history of how the motivation system works

Once the basic bonus parameters have been determined, you need to try to calculate at an accessible stage in the history of performance indicators how the system will work. You need to substitute the values of performance indicators for the past period to see the change in the amount of total employee income for the period under review.

Such testing will help to see possible errors in the developed bonus system at the stage of its development. It is much worse if these errors appear already during the calculation and issuance of wages.

Bonuses and financial incentives

Employees who expect bonuses work significantly harder than employees in firms that do not pay bonuses. Therefore, most employers believe that financial incentives for employees are a very promising investment.

The goals of bonuses are to strengthen the material interest of employees in fulfilling plans and contractual obligations, increasing production efficiency and quality of work. | Bonuses may consist of the payment of bonuses, the establishment of incentive additional payments and allowances (for high achievements in work, for performing particularly important work, for a special mode of work, for high performance, for professional excellence, etc.), payment of annual remunerations based on the results of work for year and so on.

Moreover, if a certain fund is allocated for bonuses based on calendar time (for example, a year), then a certain part of such a fund can be used for bonuses, and the other for the establishment and payment of incentive bonuses.

The amount of funds allocated for material incentives is determined by organizations independently, depending on financial capabilities, results (both intermediate and final) of production and economic activities.

As a source of financing the cost of paying bonuses, funds taken into account for profit tax purposes can be used; funds of retained earnings; funds for targeted (including budget) financing and other special-purpose funds.

In budgetary institutions, the annual fund of material incentives is included in the cost estimate, constitutes a certain part of the fund of official salaries (tariff rates), allowances and additional payments (for example, in the amount of their six-month fund), and its use is strictly regulated by internal departmental regulations (in particular, they the procedure for using the bonus fund for vacant or temporarily filled positions is determined).

Currently, bonus systems are established in organizations in accordance with the provisions of Art. 144 Labor Code of the Russian Federation. In the new edition of the Labor Code of the Russian Federation (Law No. 90-FZ dated June 30, 2006, comes into force after 90 days from the date of official publication), Art. 135.

Bonus systems

The general concept of bonuses for employees should be divided into two areas:

— bonuses as an incentive provided by the remuneration system;

— bonuses as incentives (rewards) for certain categories of employees outside the remuneration system.

In the latter case, the issuance of bonuses and the awarding of a valuable gift (can be considered a bonus in kind) are carried out as part of incentives for success in work (Article 191 of the Labor Code of the Russian Federation) and are one-time in nature without reference to the performance of the employee or the work team. At the same time, the circle of rewarded employees is not determined in advance, and bonuses are provided by the administration (in some cases, in agreement with trade union committees or councils of work collectives). The employee, in turn, does not have the right to challenge the action of the administration, which refused to pay him a one-time bonus.

Payment of one-time bonuses as incentives can be made for:

— exemplary performance of job duties;

— increasing labor productivity;

— improving product quality;

— long and flawless operation;

— innovation in work;

- other achievements in work established by internal labor regulations, charters and discipline regulations adopted and in force in the organization.

One-time (one-time) bonuses can also be paid on certain dates (birthdays, anniversaries, holidays, etc.). In such cases they are also paid outside the wage system.

The bonus system of remuneration provides for the payment of bonuses to a certain circle of people on the basis of pre-established specific indicators and bonus conditions provided for by the regulations on bonuses that are developed in organizations.

Based on such bonus provisions, the employee, when he fulfills the indicators and conditions of the bonus, has the right to demand payment of the bonus, and the organization has the obligation to pay the bonus.

The choice of bonus period depends on the specifics of the organization of production and labor, the duration of the production cycle, the composition of indicators, bonus conditions and the frequency of planning, accounting and reporting established for them.

It should be taken into account that certain difficulties in calculating average earnings have those bonus systems in which payment is made after a period of time exceeding a calendar month, or in which the amount of the bonus paid is not linked to the working time actually worked by employees.

Terms of payment of bonuses

The main condition for the payment of bonuses is the fulfillment of bonus targets.

The choice of bonus indicators occupies a central place in the development of bonus regulations, which ultimately also plays a role in calculating average earnings.

Indicators must be specific and clearly formulated. It should be easy to record their execution.

In addition, it is not practical to introduce a large number of indicators. Their selection should be carried out taking into account the tasks facing each structural unit, and should affect in each specific case the most important indicators that most fully characterize the work being performed.

The following can be recommended as indicators of bonuses for workers in primary production when stimulating:

- growth in labor productivity - increase in product output, reduction in its labor intensity, completion of given volumes of work with a smaller number of people by a specified date and for a certain period;

- improving the quality of products, works, services - increasing the share of products of the highest category of quality, top grade, increasing delivery of products from the first presentation, reducing cases of returns of substandard products, complaints, reducing defects, absence of complaints about products, works, services from consumers;

- mastering new equipment and progressive technology - increasing the equipment load factor, reducing the cost of its operation, increasing the shift ratio of new types of machines, high-performance modern equipment, reducing the time required to master progressive technology, etc.;

- reducing material costs - saving raw materials, materials, fuel and energy resources, reducing losses and waste.

Indicators of bonuses for workers involved in servicing machinery and equipment may include a reduction in downtime, an increase in the degree of mastery of technical parameters, and an improvement in their utilization rate.

Bonuses for teams of specialists and employees of individual structural divisions should be based on the specific tasks facing them, according to indicators determined by the manager.

Bonuses for executives should be strictly linked to the achievement of final labor results, growth in productivity, production of high-quality products, reduction in labor intensity and other similar performance indicators.

To ensure the effectiveness of bonuses, accounting for the fulfillment of bonus indicators must be organized directly in the structural divisions. Control over the organization and effectiveness of accounting should be entrusted to the labor department (service) or a specific official (group of persons) of the administration with the involvement of accounting employees.

An employee may be deprived of a bonus in whole or in part for specific production omissions, the list of which is established by the head of the enterprise in agreement with the trade union body.

Full or partial deprivation of bonuses is carried out according to the general rule for the billing period in which the omission occurred.

When manufacturing (sales) substandard products, the employee through whose fault its production (sale) was allowed may be deprived of a bonus for the month or quarter in which these facts were discovered.

In the case of additions and distortions in reporting, as well as bringing employees to established liability for hooliganism and drunkenness, deprivation of the bonus or reduction in its size must be made for the billing period in which reports about them were discovered or received.

Documentation of payment of bonuses

As a rule, the general procedure for awarding bonuses to employees - the cases and systems of bonuses, the amount of bonuses paid - is established by a collective agreement concluded between the administration and the representative body of employees. The specific rules for awarding bonuses, documenting the appointment and payment of bonuses, as well as reducing their size and depriving them are completely established by the regulations on bonuses developed in the organization.

If a provision on bonuses or another similar separate provision on remuneration has not been developed in the organization, then issues of bonuses must be reflected in the collective agreement and directly in the employment contract concluded with the employee.

If none of the local acts, collective or labor agreements developed by the organization address issues regarding the calculation and payment of bonuses, the costs of paying bonuses, if any, cannot be accepted for income tax purposes. Until recently, these provisions were contained in Section 5.2 of the Methodological Recommendations for the Application of Chapter 25 “Organizational Income Tax”, Part Two of the Tax Code of the Russian Federation,

approved by Order of the Ministry of Taxes of Russia dated December 20, 2002 No. BG-3-02:729 (recognized as invalid according to Order of the Federal Tax Service of Russia dated April 21, 2005 No. SAE-3-02/173).

The regulation on bonuses (provision on material incentives) should establish a specific procedure, amount and cases of bonuses for employees, subject to their fulfillment of bonus indicators, that is, specify the employer’s obligations to pay bonuses and the rights of employees to receive them.

The provisions on material incentives or a collective agreement (agreement) determine:

— circle of persons subject to bonuses;

— frequency and timing of bonus payments;

— the share of the material incentive fund allocated for bonuses to employees, the size and procedure for calculating bonuses;

— individual and collective bonus indicators and the procedure for recording their implementation;

— a list of omissions for which employees are not eligible for bonuses;

— document flow diagram for bonuses;

— a system of control over the correct and effective spending of the bonus fund.

The basis for the payment of bonuses is the data of statistical and accounting reporting, and for the payment of bonuses to workers and employees, also the data of operational accounting organized in structural divisions.

Payment of bonuses is carried out on the basis of an order (instruction) of the administration indicating the name of the award, its size and sources of financing. Such orders (instructions) are drawn up in accordance with the document flow accepted in the organization.

The order for the payment of one-time bonuses is drawn up on standard forms No. T-11 “Order (instruction) to reward an employee”

or T-11a
“Order (instruction) on rewarding employees”,
approved by Resolution of the State Statistics Committee of Russia dated 01/05/2004 No. 1
“Approval of unified forms of primary accounting documentation for labor accounting and its payment.”
These orders are drawn up on the basis of a proposal from the head of the structural unit of the organization in which the employee works. They are signed by the head of the organization or a person authorized by him. Workers sign that they are familiar with it. This is provided directly by standard forms of orders No. T-11, T-11a.

Deprivation of bonuses and reduction of their amounts should also be formalized by order (instruction) of the administration with a mandatory reflection of the reasons that led to the reduction (deprivation) of bonuses.

Bonuses within the remuneration system

Bonuses can be provided to employees on a time-based or piece-rate basis. It can also be an integral part of a non-tariff form of remuneration. If piecework or time-based wages are combined with bonuses on the basis of bonus provisions developed at enterprises, it is, respectively, piecework-bonus or time-bonus.

The bonus can be set in the form of a predetermined part of the basic salary or in a fixed amount of money.

If the provision on bonuses, a collective or labor agreement in force in an organization provides for the accrual of bonuses not only from official salaries (tariff rates), but also from all accrued wages, then it should additionally indicate which payments should be taken into account when calculating bonuses . If there is no such indication in the developed documents, then organizations must use the provisions of the Decree of the State Committee of Labor of the USSR and the All-Union Central Council of Trade Unions dated November 18, 1986 No. 491/26-175, which approved the List of additional payments and allowances to tariff rates and official salaries of employees for which bonuses are awarded.

EXAMPLE 1

Let's assume that a piece worker has fulfilled the monthly quota of 200 items. According to internal product acceptance certificates and work orders, the products produced are recognized as high quality.

The enterprise has a bonus provision, according to which a bonus in the amount of 40% of the calculated direct piece rate is paid for the production of high-quality products. Price for one product

—
30 rub.
00 kop. The monthly salary will be: direct piece rate - 6,000 rubles. (200 pcs. x 30 rub.); bonus - 2400 rub. (6000 rub. x 40%); Total monthly salary is 8,400 rubles. (6000 rub. +; 2400 rub.).

EXAMPLE 2

Let’s assume that a plumber working on emergency repairs of water supply networks worked 120 hours in a month, and the hourly tariff rate is 25 rubles. 00 kop. To ensure trouble-free operation of the site’s networks, by order of the administration, a bonus for the main results of work for the month was established in the amount of 2,000 rubles.

Monthly salary: tariff rate - 3000 rubles. (120 hours x 25 rub.); bonus - 2000 rubles;

Total monthly salary is 5,000 rubles. (3000 rub. + 2000 rub.).

Along with bonuses for the main results of production and economic activities, special bonus systems can be established, which are additional types of material incentives and stimulate the creation and implementation of new equipment, rational and economical use of material resources, and the fulfillment of other production indicators important for the organization.

These awards include awards for:

— creation and implementation of new technology;

— promoting invention and rationalization;

— assistance in the creation and use of industrial designs;

— development, mastery and production of particularly important and highly efficient types of equipment and machines;

— commissioning of production facilities and construction projects;

— saving raw materials, materials, energy, and other resources;

— collection, storage and delivery for recycling of worn-out parts, bearings suitable for restoration, waste and broken abrasive tools and materials, various containers and the like;

— production of goods, products for industrial and technical purposes, semi-finished products and blanks from production waste, and so on.

Rules for accounting for bonuses when calculating average earnings

To some extent, the rules for accounting for bonuses paid to employees when calculating average earnings within the framework of wage payments (for vacation, compensation for unused vacation, earnings during business trips, etc.), as well as compulsory social insurance benefits, differ.

In both cases, the rules established by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages,

approved by Decree of the Government of the Russian Federation dated April 11, 2003 No. 213 (hereinafter referred to as the Regulations on Average Earnings).

According to generally established rules in accordance with clause 2 of the Regulations on Average Earnings, when calculating the average salary, all bonuses and rewards provided for in the remuneration system are taken into account, including remuneration based on the results of work for the year and a one-time remuneration for length of service. At the same time, the sources of financing the costs of these payments do not matter, and in any case they should be included in the payments taken into account when calculating average earnings.

Regarding benefits for compulsory social insurance, slightly different rules apply - according to Resolution of the Ministry of Labor of Russia dated December 24, 2003 No. 89, the average earnings when calculating temporary disability benefits and maternity benefits take into account all types of payments used in the organization, provided for by the remuneration system, on which, in accordance with the legislation of the Russian Federation, taxes and (or) insurance contributions are calculated and received by the budget of the Social Insurance Fund of the Russian Federation. In this case, only the salary at the main place of work is taken into account.

As we can see, in terms of temporary disability benefits and maternity benefits, an additional condition is defined for the inclusion of bonuses in the included payments - if they are not subject to a single social tax or insurance contributions for compulsory insurance against industrial accidents and occupational diseases, in They cannot be included in the composition of payments taken into account when calculating benefits.

In accordance with paragraph 3 of Art. 236 of the Tax Code of the Russian Federation, payments and remuneration are not subject to taxation (regardless of the form in which they are made), unless they are classified as expenses that reduce the tax base for corporate income tax in the current reporting (tax) period. In this regard, if any bonuses are paid from funds remaining at the disposal of the organization after paying income tax, they are not included in the object of taxation for the unified social tax and, accordingly, cannot be included in the payments taken into account when calculating benefits.

In terms of temporary disability benefits paid in connection with an accident at work or an occupational disease, organizations are guided by the Rules for the accrual, accounting and expenditure of funds for the implementation of compulsory social insurance against accidents at work and occupational diseases,

approved by Decree of the Government of the Russian Federation dated 02.03.2000 No. 184. According to clause 4 of this document, insurance premiums for this type of compulsory insurance are not charged for payments specified in Decree of the Government of the Russian Federation dated 07.07.99 No. 765
“On the list of payments that are not charged insurance contributions to the Social Insurance Fund of the Russian Federation.”
According to this regulatory act, none of the paid premiums are excluded from the calculation base for insurance premiums, and therefore they must be taken into account when calculating temporary disability benefits.

When determining the amount of average earnings, bonuses and rewards actually accrued for the billing period are taken into account in the manner established by clause 14 of the Regulations on Average Earnings:

- monthly bonuses and rewards - no more than one payment for the same indicators in the amount of the monthly part for each month of the billing period;

- bonuses and remunerations for a period of work exceeding one month - no more than one payment for the same indicators in the amount of the monthly part for each month of the billing period;

- remuneration based on the results of work for the year, a one-time remuneration for length of service (work experience), other remunerations based on the results of work for the year, accrued for the previous calendar year - in the amount of one twelfth for each month of the billing period, regardless of the time the remuneration was accrued.

If the time falling within the billing period is not fully worked or time is excluded from it in accordance with clause 4 of the Regulations on Average Earnings, bonuses and remunerations are taken into account when determining average earnings in proportion to the time worked in the billing period (with the exception of monthly bonuses, paid along with wages for a given month).

When an employee has worked in an organization for an incomplete working period, for which bonuses and rewards are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining average earnings based on the amounts actually accrued.

Thus, two different cases of proportional accounting of bonuses and remunerations for incompletely worked months of the billing period should be distinguished, depending on the procedure for their establishment (accrual) adopted in the organization.

If the amount of the bonus (remuneration) in favor of a particular employee does not depend on the number of working days worked by him in a month, then when calculating average earnings such amounts should be taken into account depending on how many days worked in a particular month.

As usual, bonuses of this kind are set in a fixed amount without linking them to the amount of the accrued basic salary (salary, rate, additional payments, allowances).

EXAMPLE 3

Let's assume that an employee of an organization has been granted annual paid leave since June 19, 2006. In the billing period from March 1 to May 31, 2006, March and April were fully worked, and in May, out of 21 working days according to the five-day working week schedule, 10 days were worked (the rest of the working days the employee was sick). During the billing period, the employee was accrued wages based on the official salary, permanent additional payments and allowances in the amount of 5,600 rubles.

In addition, the employee was paid monthly bonuses from the bonus fund in a fixed amount based on the order of the head of the organization for a total amount of 3,000 rubles, including 1,000 rubles for March; for April -1100 rubles; for May - 900 rubles.

The amount of payments taken into account when calculating average earnings will be 8,128 rubles. 57 kopecks, including: salary, additional payments and allowances - 5600 rubles; bonuses for fully worked months of the billing period (March and April) - 2100 rubles. (1000 rub. + 1100 rub.); bonus for an incompletely worked month of the billing period (May) - 428 rubles. 57 kopecks (900 rubles: 21 working days according to the work schedule x 10 days worked).

If the amounts of bonuses in favor of the employee are calculated depending on the working time worked by him and the amount of wages accrued in his favor, then they should be recognized as proportional. Typically, this type of bonus is set as a percentage of the amount of wages accrued in favor of the employee.

So, if an employee has an official salary of 2000 rubles. per month, and the bonus is paid in the amount of 50% of the salary, then with eight days actually worked out of 20 days according to the work schedule, the salary amount will be 800 rubles. (2000 rubles: 20 days x 8 days), and the premium amount is 400 rubles. (800 rub. x 50% or (2000 rub. x 50%): 20 days x 8 days). These calculations show that the bonus is already accrued in proportion to the time worked, which is what is required by the Regulations on Average Earnings.

The above procedure takes into account monthly bonuses for key performance results. Monthly bonuses paid for other indicators (for savings and the like) in any case, when calculating average earnings, are taken into account in proportion to the working time worked.

EXAMPLE 4

Let's use the conditions of example 3 and assume that the employee received the following bonuses in the billing period: monthly bonuses based on work results in proportion to working days worked - 2,600 rubles, including for March - 1,000 rubles; for April -1100 rubles, for May - 500 rubles; monthly bonuses for saving fuel - 750 rubles, including for March - 200 rubles; for April - 300 rubles; for May -250 rub.

The amount of payments taken into account when calculating average earnings will be 8819 rubles. 05 kopecks, including:

— salary, additional payments and allowances — 5600 rubles;

— bonuses for main results of work — 2600 rubles;

— premiums for fuel economy — 619 rubles.
05 kop. (for fully worked March and April - 200 rubles and 300 rubles respectively, for partially worked May - 119 rubles 05 kopecks (250 rubles: 21 days x 10 days).
Bonuses paid for periods of work exceeding one month actually accrued for the billing period, in accordance with clause 14 of the Regulations on average earnings, are taken into account when calculating average earnings, no more than one payment for the same indicators in the amount of the monthly part for each month of the billing period.

As stated in the Letter of the Ministry of Labor of Russia dated March 15, 2004 No. 1504-VYa, when applying this norm, it is necessary to take into account that we are talking about bonuses (remunerations) accrued for the duration of the billing period. If in the billing period two quarterly bonuses are awarded for the same indicators, then only one of them, the larger one, should be taken into account when calculating average earnings. If the billing period includes a quarterly bonus and a semi-annual bonus for the same indicators, then when calculating average earnings, both are taken into account - the quarterly bonus in full, and the semi-annual bonus in the amount of 1:6 for each month of the billing period.

EXAMPLE 5

Let's assume that an employee of an organization quits on June 15, 2006, having the right to receive compensation for unused vacation.

The collective agreement of the organization does not provide for a special billing period, and therefore, on the basis of Art. 139 of the Labor Code of the Russian Federation, a billing period of three months must be used.

In the billing period from March 1 to May 31, 2006, the employee was accrued the following bonuses: monthly for main performance results - 1,470 rubles, including for March - 540 rubles; for April - 600 rubles; for May - 330 rubles. (according to the regulations on remuneration, bonuses for main performance results are determined based on the days actually worked); monthly for saving materials - 430 rubles, including for March - 150 rubles; for April - 50 rubles; for May -180 rub. and 50 rubles; quarterly bonus based on performance results for the first quarter - 900 rubles. in March;

semi-annual bonus based on work results for the first half of the year - 1,500 rubles. in May;

quarterly bonus for saving resources - 200 rubles. in April.

Of the months of the billing period, March and April were fully worked, and in May, out of 21 working days according to the five-day working week schedule, 15 days were worked, the remaining days the employee was on a business trip.

When calculating average earnings for payment of compensation, the following bonuses are taken into account:

- monthly for main results - 1470 rubles, including for March - 540 rubles; for April - 600 rubles; for May - 330 rubles. (the bonus for May is not recalculated for days actually worked, since it has already been accrued only for days actually worked);

— monthly for saving materials — 328 rubles. 57 kopecks, including for fully worked March and April - 150 rubles each, respectively. and 50 rubles, for partially worked May - 128 rubles. 57 kopecks (180 RUR: 21 days according to schedule x

15 days worked) (only one of the bonuses, the larger one, is accepted for calculation, and only in proportion to the working days worked in the month);

— quarterly bonus based on work results for the first quarter — 814 rubles. 29 kopecks, including for fully worked March and April - 600 rubles. (900 rubles: 3 months x 2 months), for incompletely worked May - 214 rubles. 29 kop. (900 rubles: 3 months: 21 days according to schedule x 15 days worked);

— semi-annual bonus based on work results for the first half of the year — 678 rubles. 57 kopecks, including for fully worked March and April - 500 rubles. (1500 rubles: 6 months x 2 months), for incompletely worked May - 178 rubles. 57 kopecks (1500 rub.: 6 months: 21 days according to schedule x 15 days worked);

- bonuses for periods of work exceeding one month for fuel savings - 180 rubles. 95 kopecks, including for fully worked March and April - 133 rubles. 33 kopecks (200 rubles: 3 months x 2 months), for incompletely worked May - 47 rubles. 62 kop. (200 rub.: 3 months: 21 days x 15 days). In total, when calculating average earnings, bonuses in the amount of 3,472 rubles are taken into account. 38 kop.

In the same order, when calculating average earnings, the amount of bonuses for commissioning production facilities (construction of facilities) should be taken into account as a separate indicator of bonuses. Since such bonuses are according to the Letter of the Gosstroy of Russia dated February 10, 1998 No. 12-31 “On the inclusion of bonuses for commissioning of facilities in the wage fund”

belong to the wage fund.

It is necessary to take into account that bonuses for the commissioning of production facilities (construction of facilities) are accrued and paid for the completion of work within a certain calendar time. In this regard, such bonuses should be taken into account in the amount of 1/p of their part, determined by dividing the accrued bonus amount by the number of months of work (construction). If during the period of work (construction of the facility) bonuses were paid in stages or in the form of advance payments, then they are subject to accounting when calculating average earnings based on the number of months for which they were accrued (by analogy - see the answer to question No. 8 in the Letter of the Federal Social Insurance Fund of the Russian Federation dated July 11, 1995 No. 07-425).

The one-time bonuses provided for in the regulations on wages (bonuses) are also taken into account when calculating average earnings, as indicated in letters of the Ministry of Labor of Russia dated July 10, 2003 No. 1139-21 and dated March 15, 2004 No. 1504-VYA.

Taxation of paid premiums

In terms of personal income tax and insurance premiums for compulsory insurance against industrial accidents and occupational diseases, the amounts of accrued premiums are taxed in all cases, without any exceptions.

For income tax purposes, accruals of an incentive nature are accepted, including bonuses for production results, bonuses to tariff rates and salaries for professional excellence, high achievements in work and other similar indicators (clause 2 of Article 255 of the Tax Code of the Russian Federation). In order to accept the corresponding expenses to reduce the tax base, it is necessary to consolidate the rules for calculating and paying bonuses at the level of an individual organization.

Amounts of one-time bonuses accrued without their connection to production results - bonuses for birthdays, holidays and anniversaries, for victories and other results in ongoing sports and entertainment events, etc. cannot be attributed to the reduction of the tax base for income tax. .

Certain difficulties for adoption for tax purposes may also arise if the organization does not have developed provisions for material incentives (especially in terms of paying bonuses for saving material resources and for achievements in work).

In accordance with paragraph 22 of Art. 270 of the Tax Code of the Russian Federation, for income tax purposes, bonuses paid to employees from special-purpose funds or targeted revenues are not taken into account. In this case, special-purpose funds should be understood as funds designated by the owners of organizations for the payment of bonuses.

Since these bonuses are not taken into account for the purpose of taxation of profits, they are also exempt from taxation by the unified social tax (clause 3 of Article 236 of the Tax Code of the Russian Federation). In other cases, premiums are included in the tax base for the unified social tax and insurance contributions for compulsory pension insurance.

Analyze the performance of the bonus system

After 3-5 months, analyze the results of the system. Compare key performance indicators “before” and “after” to understand the effect of using the new motivation system. It will also be useful to look at indicators of personnel movement: staff turnover, dismissal turnover. This is necessary in order to understand the degree of influence of the motivation system on staff satisfaction.

And don’t forget that it is always useful to communicate with employees, discuss work results, and promptly inform them about the degree to which key indicators are being achieved and their connection with the size of the bonus.

Thus, I talked about the sequence of steps when developing a system of motivation (bonuses) for personnel. I would like to draw your attention to the fact that after the system development stage comes the implementation stage.

In order to put into effect a bonus system, it is necessary to fulfill the requirements of labor legislation on the procedure for approving and issuing local regulations of the enterprise relating to the regulation of wages.

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In the context of the transition to market relations, enterprises and organizations are given the right to independently develop and apply bonus provisions, which must be included in the collective agreement.

The bonus system includes the following elements:

indicators and conditions of bonuses;
bonus amounts;
circle of employees receiving bonuses;
frequency of bonuses;
source of payment of bonuses.

Since enterprises independently develop bonus provisions, they must comply with a number of basic requirements:

bonus indicators must correspond to the production objectives of the enterprise;
number of indicators and bonus conditions - no more than 2-3;
there should be no contradictions between the indicators and bonus conditions;
the level of the bonus indicator must be set differentially: according to the actually achieved average level of fulfillment of this indicator in a given production; above the achieved average level, etc.
it is necessary to establish bonus standards (amount of bonus);
it is necessary to evaluate the intensity of the bonus indicator;
the circle of employees receiving bonuses should include only those employees who can have a direct impact on these indicators;
the frequency of bonuses should be established depending on the characteristics of the enterprise, organization (organization of production and labor, the nature of bonus indicators, etc.);
the premium must be guaranteed by an appropriate source of payment.

It is especially necessary to pay attention to the calculation of the bonus standard separately for fulfilling the plan, exceeding the plan, for increasing labor productivity, reducing production costs and other indicators.

Let's consider an example of calculating bonus amounts based on the main bonus indicators for specialists and employees of enterprise departments.

Initial data (conditional)

The division's production target for the year includes:

labor productivity growth - 5%;
reduction in production costs - 0.6 points;
wage fund for specialists and employees according to official salaries - 145,000 thousand rubles;
funds allocated for current bonuses for specialists and employees - 55,000 thousand rubles.

Key bonus indicators	Planned growth (decrease) in % (points taken into account in the calculation)	Payroll fund for official salaries, thousand rubles.	Planned for current bonus		Bonus amount as a percentage of official salary
Key bonus indicators		Payroll fund for official salaries, thousand rubles.	status in terms of bonuses, %	thousand roubles.	Bonus amount as a percentage of official salary
Fulfillment of the production plan according to contractual supplies	—	—	43,6	24 000	For fulfilling the plan 100% (24,000: 145,000) x x 100 = 16.5
Labor productivity growth	5	—	25.5	14 000	1% growth (14,000: 145,000 x 5) x 100= 1.9
Reducing production costs	0,6	145 000	30,9	17 000	For 0.1 point reduction (17,000: 145,000 x 0.6) x 100= 1.95
total	145 000	100	55 000

The main direction in stimulating managers, specialists and employees should be bonuses for actual improvement of work results. In conditions of market relations at an enterprise, the importance of the profit indicator increases as a source of funds for the expansion and technical improvement of production, as well as increasing the income of participants in this production.

Stimulating profit growth is becoming a mandatory direction in organizing bonuses for managers, specialists and employees of enterprise departments.

The main indicator of bonuses for departments of the management apparatus is the fulfillment (exceeding) of the profit plan; growth (increase) of profit compared to the corresponding period of the previous year.

The final stage of bonuses is the procedure for calculating bonuses, which includes several mandatory elements. Let's look at some of them:

the basis for calculating bonuses is data from financial statements, operational accounting, and statistical reporting;
evaluation of work performed or services provided;
establishing the amount of bonuses, usually as a percentage, for workers - to wages but tariff rates, separate prices; for managers, specialists and employees - to wages based on official salaries or in absolute amounts;
If certain indicators are not met, employees may lose bonuses. It is recommended to determine the list of assumptions and omissions when concluding a collective agreement;
The management of the enterprise has the right to reduce bonuses (partial deprivation of bonuses) or increase bonuses to an employee for achieving certain production indicators.

In recent years, some special types of bonuses have developed, usually one-time bonuses and rewards. They can be individual and collective. Regardless of the accepted forms and salary systems, enterprises use the following types of one-time bonuses:

remuneration based on the results of work for the year;
one-time incentives for completing particularly important tasks, urgent and unforeseen work;
awards based on the results of shows and competitions, for holidays and special occasions.

Remuneration based on the results of work for the year takes into account the results of the entire enterprise. Typically, the amount of remuneration paid is linked to the amount of continuous work experience at a given enterprise on a scale. In conditions of inflation, remuneration is determined by coefficients in relation to its minimum level.

Scale example

Duration of continuous work experience at this enterprise (organization)	Reward Ratio
From 1 year to 2 years	1.0
From 2 to 3 years	1,3
From 3 to 4 years	1.6
From 4 to 5 years	1,8
Over 5 years	2,0

The amounts of remuneration and the terms of their payment are determined in collective agreements.