Order on bonuses to the chief accountant for good work sample

Question: Dear Ivan Petrovich! I have been an employee of the accounting department of the Faculty of Geology since December 15, 2010. From November 8, 2012 to March 27, 2013 I am on maternity leave, i.e. in 2012 I worked a full 10 months. During the specified period of time she had no complaints, reprimands or penalties. But for some reason I was not included in the bonus order for the year, although new employees were given this bonus in full. I am addressing you as my head of department - deputy head of the department of accounting and financial management in the areas of geology and management answers that it has nothing to do with the distribution of bonuses, who then should I contact? In view of the above, I ask you, dear Ivan Petrovich, to clarify the following: 1. By what criteria is this bonus paid? 2.

What are the indicators for bonuses for the chief accountant: criteria for evaluating his work (2018)

Who decides on incentives for accounting employees? 3. Is maternity leave the basis for depreciation? 4. Does the amount of time worked in a year matter? I will be very grateful to you for resolving my problem. All the best to you!

Answer from the First Vice-Rector for Economics Ivan Petrovich Boyko: In response to your question, I report the following. 1. The criteria for bonuses for accounting employees are established by the Regulations on the procedure for bonuses for employees of the Accounting and Financial Control Department of the federal state budgetary educational institution of higher professional education "St. Petersburg State University". These criteria include:

1. high level of labor discipline, including timely execution of orders, instructions, instructions and instructions from the immediate supervisor;
2. high-quality and prompt execution of particularly important and particularly urgent tasks on behalf of the head of the Department of Internal Affairs and Financial Control;
3. high-quality and timely provision of budgetary accounting, tax and statistical reporting, as well as reporting to extra-budgetary funds, which contributes to St. Petersburg State University taking top places in the relevant rating listings;
4. absence of comments from regulatory authorities on maintaining accounting and tax records, compliance with cash discipline;
5. introduction of innovative technologies and new technologies in accounting at St. Petersburg State University, including automation and improvement of the structure of document flow, introduction of scientifically based methods for solving the problems of reforming budget accounting in the Russian Federation in relation to St. Petersburg State University, formation of a mechanism for updating the areas of responsibility of the accounting and financial accounting services, etc. ;
6. prompt preparation and high-quality implementation of work events (seminars, meetings and other organizational events) related to issues of accounting and tax accounting at St. Petersburg State University;
7. development of methodological materials on accounting and taxation issues at St. Petersburg State University, draft regulations, draft local administrative documents, information letters;
8. implementation of internal control measures at various accounting areas; drawing up operational analytical control calculations and certificates based on accounting and tax accounting data;
9. performing work of special importance not provided for in the job description, and other special types of work, the level of significance of which is determined by the head of the Department of Educational Inspectorate and the Financial Committee based on the amount of potential financial damage for St. Petersburg State University in the event of improper performance;
10. prompt monitoring of changes in the legislation of the Russian Federation in accounting procedures, taxation, reporting, control over the timely reflection of changes in the legislation of the Russian Federation in automated accounting systems used at St. Petersburg State University;
11. improvement in quantitative values ​​or positive qualitative changes in indicators related to the financial results of St. Petersburg State University, achieved with the participation of the employee;
12. establishing and maintaining a comfortable psychological atmosphere and spirit of corporate cooperation in the workforce of the employee’s department;
13. training, mentoring, providing work assistance to newly hired employees.

To prepare an answer to your question, I requested information on assessing the quality of your work from the Deputy Head of the Accounting and Financial Control Department in the areas of Geology and Management. The response I received contains information about your failure to fulfill a number of criteria presented above, which was the reason for your non-inclusion in the nomination for bonuses based on the results of 2012. I believe that you should contact your supervisor for specific information in order to take it into account in your future work. 2. Bonuses for employees of the Department of Educational Institutions and the Faculty of Physical Education of St. Petersburg State University, including those who went on maternity leave, are carried out on the basis of a proposal from the head of the Department of Educational Institution and the Faculty of Faculty of St. Petersburg. The presentation is formed on the basis of internal memos from the heads of divisions (departments) of the accounting department and financial company. 3. The amount of time actually worked by an employee during the year can and should be taken into account when making a decision on bonuses based on the results of the corresponding year. But the results of the employee’s work for the year, the quality of performance of job duties, the employee’s labor discipline for the period worked and compliance with other requirements established by the bonus criteria are of decisive importance.

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REGULATIONS on bonus wages for employees of the HR department of OJSC "Company"

Introduced from _____________________

General provisions

1. This provision is being introduced to improve the efficiency of the HR department and encourage compliance with deadlines for processing and submitting personnel documents, taking into account the fulfillment of document management requirements. 2. This provision applies to personnel inspectors, employees of the personnel accounting bureau, personnel training engineer, and specialist (public relations). 3. The bonus wages paid under this provision are included in the cost of production and are taken into account when calculating the average wage for employees. Payment of the bonus is made within the time limits specified for the payment of wages. 4. The bonus is calculated as a percentage of the salary based on the indicators achieved and according to the time worked in the reporting period, excluding work on weekends, holidays and overtime hours 5. In the event of dismissal of an employee at his own request or on the initiative of the administration, the bonus for the month in which the employee dismissed, not accrued. 6. The General Director may fully or partially deprive an employee of a bonus in whole or in part for violation of the internal labor regulations of the enterprise, safety and labor protection requirements, as well as for the lack of real labor contribution in the employee’s actions to achieve better performance indicators. The deprivation of the bonus is made for the period in which the violation was discovered.

Bonus indicators

1 The maximum bonus for personnel inspectors of main production and auxiliary workshops is 45%; for personnel inspectors of the transport and warehouse department - 30%. The size of the bonus for employees of the Personnel Accounting and Personnel Development Bureau is 15%. 2 For employees of the HR department of OJSC "Company", the following bonus indicators are established:

HR Inspector Daily correct maintenance of timesheets, taking into account the requirements of the “Regulations on the maintenance of timesheets” and the requirements of labor legislation for special categories of personnel. Monitoring the fulfillment of the bonus indicator is carried out by the head of the personnel accounting bureau. Checking the correctness of timesheet keeping is carried out at least once every 4 months. If errors are detected, the premium is reduced by 20% in relative terms.

Compliance with deadlines for preparing and submitting documents for payroll calculations. Monitoring the implementation of this indicator is carried out by the information technology department. In case of non-compliance with the document submission schedule, the premium is reduced by 30% in relative terms.

Timely submission of documents on the movement of personnel to the personnel accounting bureau, the deputy head of the personnel department and the correctness of their completion. Control is carried out by the personnel accounting bureau. In case of non-compliance with the document submission schedule, the premium is reduced by 30% in relative terms.

Timely familiarization of employees with local regulations, with orders for the enterprise, transfer of employment and apprenticeship contracts, orders for the appointment of mentors. Monitoring the fulfillment of the bonus indicator is carried out by the head of the personnel accounting bureau. If violations are detected, the premium is reduced by 20% in relative terms. Personnel records office staff

Maintaining the correctness of personnel document flow (transfers, vacations, hiring, dismissal, personalized records, etc.). Monitoring the implementation of this indicator is carried out by the head of the HR department together with the PEO. Compliance with deadlines for processing personnel information necessary for payroll calculations. Control is exercised by the economic planning department and the information technology department. The bonus is awarded only if all bonus indicators are met. Employees of the Personnel Development Bureau

Implementation of the monthly work plan. Control is exercised by the head of the HR department.

The procedure for calculating the bonus

1. Every month, before the 4th day of the month following the reporting month, the head of the HR department submits to the PEO a “Report on the implementation of bonus indicators for employees of the HR department” (Appendix No. 1). 2. Based on the report, the PEO economist calculates the bonus percentage for each employee of the HR department and prepares an order for calculating bonuses for the reporting period.

Head of PEO

Agreed:

Head of HR Department

Appendix No. 1

Report on the achievement of bonus indicators for employees of the HR department

For_________________year

Bonus indicator Remarks Full name of the guilty employee Signature of the controlling person Notes Correct maintenance of timesheets Compliance with deadlines for the preparation and submission of documents for wage calculation Timely submission of documents on personnel movement to the personnel accounting bureau Timely familiarization of employees with local regulations, enterprise orders, etc. .d. Compliance with the correctness of personnel document flow Compliance with the deadlines for processing personnel information necessary for payroll calculation Fulfillment of the monthly work plan Head of the HR department

Indicators for bonuses for accounting employees

It is impossible to deprive an employee of the bonus that he is entitled to according to the clauses of the internal Regulations without reason. It is best if all the grounds for depreciation are included in this document. These include the following reasons:

• Absence during the period for which the bonus is assigned from the workplace not related to official duties: illness, session, vacation. Business trips do not apply to such reasons.
• Disciplinary sanctions for this period (only for this period) are a written reprimand, a reprimand, a strict warning.
• Careless attitude towards one's work: defective products, failure to comply with the plan or orders of the manager, complaints from visitors or clients.
• Dismissal before the period for which bonuses are accrued.

The legislation provides for the employee to protect his rights - he can challenge in court the deprivation of his bonus.

What can an employee be rewarded for?

Attention Therefore, it cannot be considered a mandatory payment for the employee’s work, as defined in Art. 191 Labor Code of the Russian Federation;

• The bonus is considered an integral part of the salary, as indicated in Art. 129 Labor Code of the Russian Federation;
• The procedure for calculating bonuses and the conditions for paying incentives are prescribed in Art. 135 Labor Code of the Russian Federation. This provision provides for the right of the employer to independently determine both the amount of incentives and bonus indicators;
• deprivation of an employee's bonus is considered in Art.

193 Labor Code of the Russian Federation. According to the provisions of this article, an employee cannot be deprived of bonuses if the enterprise has recorded a disciplinary violation by this employee;

• Issues related to the taxation of bonuses are regulated by the Tax Code and are established in Art. 255 Tax Code of the Russian Federation.

Awards can be either general or individual.

Optimal approach

For accounting to work effectively, the employer must set a decent level of remuneration. A competent manager will take care not only of the correct choice of remuneration mechanism, but will also develop bonus criteria for accounting employees. He needs to determine a list of indicators that influence the amount of remuneration.

In order for an accountant to work as efficiently as possible, the company should use a salary-bonus remuneration system for him. And the salary should be at the level of the average salary in the city in similar organizations.

What can an accountant be rewarded for?

If it is a budget organization, in most cases it does not have the ability to give bonuses at its own discretion, and managers have limited rights. In private companies, everything depends on the financial situation and the desire of the director to encourage his employees. Here are a number of documents regulating this issue:

How should the bonus be calculated?

• Transparent.
  That is, each employee should ideally be able to make calculations and understand why they receive a given amount. It often happens that documents are inaccessible to an employee, he does not understand the principle of accrual and each time he is surprised that they gave him a lot or a little.

How to calculate the size

If a manager wants to reward an employee for his diligence and success, then it is not necessary to make a large bonus. Even a few thousand rubles will be an excellent incentive for an accountant to further grow (provided the salary level is sufficient).

The premium must be paid upon actual payment. If the employee has not earned it, then there is nothing to reward him for. With regular payments to those who do not deserve them, a person will begin to treat his responsibilities even worse.

What can an employee be rewarded for?

Important

People will be disappointed and irritated by this state of affairs, so they should be informed in advance. What are the bonuses? The first type is production. They are awarded for the fact that the employee has completed his tasks or duties at work for a certain period.

These incentive payments are paid over a period of time, such as 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 are like a gift and a sign of favor from the authorities. Incentive bonuses are awarded 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).

Order for a bonus

The manager's order is drawn up according to unified forms approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1, No. T-11 or No. T-11a (for bonuses for a group of employees).

The Instructions for use and filling out forms state that No. T-11 and No. T-11a:

• used to formalize and record incentives for success in work;
• are compiled on the basis of a proposal from the head of the structural unit of the organization in which the employee works;
• signed by the manager or authorized person;
• are announced to the employee against signature.

Based on the order, an entry is made in the employee’s personal card (form N T-2 or N T-2GS (MS) and his work book.

When registering all types of incentives, except for monetary rewards (bonuses), it is allowed to exclude from form No. T-11 “Order (instruction) on employee incentives” the details “in the amount of ______ rubles _____ kopecks.”

When filling out form No. T-11, indicate your full name, structural unit, type of incentive (gratitude, valuable gift, bonus, etc.). If we are talking about material assistance and valuable gifts as elements of bonuses, then, according to clause 28 of Art. 217 Tax Code, personal income tax is not calculated if financial assistance does not reach 4,000 rubles. per year, and if it has been reached, then personal income tax is accrued only on the excess, and a gift is separately exempted, also in the amount of 4,000 rubles, increasing from the beginning of the year. Arbitration practice shows that a gift is not money, but a thing. However, sometimes the tax office also regards money as a gift. In such cases, you need to be prepared for the fact that the tax office may have an ambiguous approach to the situation.

Employee bonuses

Therefore, in order to avoid various disputes, all nuances must be recorded in a regulatory act of the enterprise or in a collective agreement. Why do they give an additional payment to the basic accruals? The amount of the bonus, as well as the basis for its payment, is determined by the employer independently, or in agreement with a representative of the workforce.

1. The bonus is given for time worked. This type of bonus is awarded to employees if they have worked for a whole month without sick leave or without days off at their own expense;
2. You can get paid for a job well done.

It is also immediately necessary to note such clarification of the legislation (Article 193 of the Labor Code of the Russian Federation) that it is impossible to deprive an employee of a bonus (deprive him) due to any disciplinary violation (lateness, absenteeism, absence from work during working hours, etc.). For this purpose, other types of disciplinary punishments are provided.

Types of bonuses Incentive payments come in different types.

• Firstly, they can be individual - to an individual employee for a job well done.
  Can be group - for a department or group of employees engaged in the same work. And also, bonuses can be general - for all employees without exception - based on the results of a certain period.
• Secondly, bonus payments can be one-time (for a specific type of work);
• And, thirdly, they can be regular and constant. By the way, many people confuse the last two types.

Effective work

Coherence of actions and the absence of serious errors - these are the criteria for bonuses for accountants that enterprises should use. It is impossible to completely avoid shortcomings and mistakes in such activities. And here the question is not even about the flaws themselves, but about the speed of their elimination and possible consequences.

To determine the efficiency of the accounting department, you need to take into account the presence of fines from supervisory authorities for late submission of reports and incorrect filling out of documents. If any error was corrected by an employee on time, then we can assume that he is working for the benefit of the organization. For example, an updated tax return was promptly filed.

Also see “Professional standard for an accountant: how and why to apply it.”

You can get a bonus for chatting

Therefore, the depreciation must also be properly formalized, indicating the basis for such a step. As a rule, this is included in the employee bonus order, a sample of which we provide.

Bonus disputes If an employee does not agree with the deprivation of his bonus or its amount, as we indicated above, he has the legal right to contact the authorized authorities to resolve the dispute. He can go to the State Labor Inspectorate (GIT), or maybe directly to the court.

Managers of enterprises should be aware that if the wording in the Regulations and bonuses is general and unclear and an employee on their basis has the right to be rewarded, then everything will be interpreted in his favor. That is why, in the bonus order, it is necessary to include a clause regarding non-payment of the bonus and the grounds for this.

What kind of comments are there?

First of all, the amount of remuneration is affected by the number and severity of comments made against the accountant. After all, the efficiency of the processes occurring in it often depends on the work of the company’s settlement service. Serious flaws may lead to a decision not to issue a reward.

As you can see, the bonus criteria for accounting employees consist not only of positive aspects. The following errors can reduce the level of reward (see table):

For more information, see “The Most Common Accounting Irregularities.”

What can you reward for?

• nomination for the title of the best in their profession;
• issuing a cash bonus;
• rewarding with a valuable gift.
• Only the last two points relate to types of bonuses.

Incentives are classified into the following categories:

1. Target bonuses: incentive, incentive, compensation.
2. By type of accrual: additional payments included in the wage system and not included in it.
3. By frequency: one-time and periodic.
4. According to the conditions: for work or not related to the results of work.
5. According to the method of taxation: those that reduce tax and profit, and those that do not affect it.

Grounds for calculating bonuses and deprivation of payments The legislation does not provide clear instructions for heads of enterprises and institutions regarding the grounds for incentives, and also, the size of bonus payments is not limited in any way. But regular incentives that are paid to employees are carried out without setting out justifications. Incorrect presentation of wording in documents The laws of the Russian Federation do not establish a standard form of a document for the provision of a bonus. But, despite this, there is certain information that must be written down in the document. One of the main points of this document is the text itself with the grounds for bonuses to the employee. Since the regulations on bonuses must specify all the indicators that are the basis for the payment of incentives, then, accordingly, when drawing up a memo or document for submitting bonuses, it is necessary to correctly indicate the reasons for calculating bonuses.

This page contains an example of characteristics for awarding a certificate of honor to an accountant. It can be downloaded for free via a direct link.

The hardest job of an accountant is constantly counting numbers. Patience and the ability to carry out work correctly are not given to every employee of the financial department. Therefore, the result of perseverance and effort requires management to award the employee an honorary diploma. This page contains an example of characteristics for awarding a certificate of honor to an accountant

, which can be downloaded for free via a direct link. Let's consider the main features of the characterizing paper and identify the essential points to be reflected.

The characteristic under discussion is required by the employer as an accompanying document for awarding a certificate of honor. Together with the certificate of honor, it is announced at the gala event and serves as the basis for presenting the title page. Along with these actions, bonuses in monetary terms may also occur. Typically, such speeches are made in a festive atmosphere, during a feast.

Labor participation rate

When there is only one accountant working at an enterprise, he receives the entire amount of the bonus due. If there are several such workers, then it is distributed among them. Based on who did and how much, the labor participation coefficient is used.

However, rewards may be needed unexpectedly. Thus, a bonus for an accountant, whose sample calculation is better to be drawn up in advance, should also be given if he performs the duties of another employee who, for some reason, was absent or did not perform all of his functions. If you do not give any reward for this at all, the employee may refuse to do extra work that is not part of his duties.

What can an accountant be rewarded for?

The compiler should think carefully about what words to use when awarding a certificate of honor to the accountant being characterized.

Mandatory characteristics for awarding a certificate of honor for an accountant

:

• Name specifying the profession that is subject to bonuses;
• Full name, period of work at the enterprise and total length of service;
• Unique personality qualities, a description of all professional situations and the behavior of the subject being characterized in them;
• Behavior with colleagues, ability to perceive information, criticism;
• For what specific merits is an accountant nominated for an award?
• Signature and transcript of the head, seal of the institution.

The section contains unique samples compiled by our specialists specifically for visitors based on thematic phrases. Awarding an accountant with a certificate of honor is an exceptional characteristic, which includes the recording of the individual qualities of a given person at this enterprise. It is very difficult to find information material, characteristics of a narrow focus. The presented resource is constantly updated with new pages containing forms, templates, samples and examples of various written documents.

Date: 2015-11-01