Who is given a bonus of 100 to 1 android. Terms of payment of bonuses under the new salary law: what has changed. Award order
A bonus is a cash payment to an employee in excess of wages for achieving certain results in work.
The system of bonuses to employees of the organization can be established in collective or labor contracts, agreements, local regulations organizations.
The use of bonus systems is aimed at creating a material interest among employees in achieving those indicators that are not provided for by the basic wages at tariff rates and official salaries.
It should be noted that the bonus system is a powerful incentive for employees and always has a beneficial effect on productivity and labor efficiency. Therefore, employers, having developed a bonus system in the organization, will ensure the attraction and retention of highly qualified personnel. In addition, the desire of each employee to achieve the best results will be developed and, as a result, the goals facing the organization as a whole will be achieved.
Bonus issues are individual for each specific organization, that is, they are developed and established by the organization independently. When designing employee incentive schemes, organizations should consider the following guidelines for awarding bonuses:
· The appointment of a bonus must be made taking into account the personal contribution of each employee;
· Established bonuses should not be perceived by employees as part of wages;
· The amount of premiums must be economically justified;
· In the development of bonus systems, it is necessary to determine the conditions and establish indicators, upon fulfillment of which the bonus payment will be made.
Bonuses can be divided into two groups: bonuses that are included in the remuneration system and not included in it.
1. Awards included in the remuneration system are provided for by the provision on bonuses, labor or collective agreement or other local regulations of the organization. Such a bonus is paid subject to the achievement of results predetermined by the bonus indicator, therefore, their achievement gives employees the right to receive a bonus. Accordingly, if this indicator is not reached, the right to a premium does not arise.
Bonus indicators can be quantitative (fulfillment and overfulfilment of production targets for product output; fulfillment of technically justified production standards; mastering progressive production rates, and so on) or qualitative (reducing labor costs; saving raw materials, materials, fuel; increasing the share of products of the highest quality category; impeccable customer service).
Along with the indicators, the conditions for bonuses can also be established, that is, additional requirements, if not met, the employee's bonus is not charged or its size is reduced.
If the employer intends to pay employees several types of bonuses, then in the Regulations on bonuses to employees, it is necessary to indicate all their types and indicators of bonuses for each of them.
2) non-remuneration bonuses, are one-time in nature and therefore are paid not for the fulfillment of predetermined indicators and conditions, but on the basis of a general assessment of the work of a given employee. In addition, their payment is often not associated with specific achievements in labor and is carried out at the unilateral discretion of the employer. Incentive bonuses are a right, not an obligation, of the employer, therefore its conditions are determined by him independently and do not require a predetermined basis.
Note. Bonuses that are not included in the remuneration system are not taken into account when calculating the average earnings of an employee and are not subject to protection in labor dispute resolution commissions, however, they can be entered into work book as an incentive measure.
In addition to the above division of premiums into two groups, they can be classified as follows:
1. Bonuses, the payment of which occurs at regular intervals:
· Monthly premium;
· Quarterly bonus;
· Bonus based on the results of work for the year (annual bonus).
2. One-time bonuses associated with production process:
· Bonus for increasing labor productivity;
· Award for achievements in work;
· A bonus for completing a particularly important and urgent task;
· An award for many years of conscientious work.
3. Bonuses not related to the production process, the payment of which occurs upon the occurrence of certain events:
· Bonus for the anniversary date of the employee;
· Premium for a professional holiday;
· Prize for the anniversary of the organization;
· Bonus for a holiday;
· Bonus in connection with the retirement of an employee.
This list of types of awards is not exhaustive, Each specific organization may choose other criteria for material incentives their employees.
Let's consider some types of premiums from the list given by us.
Monthly premium.
Monthly bonuses are paid to employees in order to enhance their material interest in timely and conscientious performance job responsibilities... Such a bonus is paid to each specific employee based on the results of his work for a month.
The main indicators for the payment of a monthly bonus are: successful and conscientious performance by an employee of his job duties; initiative, creativity and application of modern forms and methods of labor organization in work.
The bonus for the timely and high-quality performance of official duties based on the results of work for the month is paid simultaneously with wages for hours worked and is included in the average earnings to pay for annual vacations and in other cases provided for by law Russian Federation.
Quarterly premium.
Bonuses are paid to employees based on the results of their work for the quarter. This award is paid once a quarter, provided that each employee observes high quality, volume and deadlines for completing the production assignment, work and services during the quarter. The quarterly bonus is paid to employees, as a rule, in the last month of the 1st, 2nd and 3rd quarters of the year. The calculation period for calculating this premium is quarterly. Bonuses are calculated on the basis of the official salary, the monthly increment to the official salary and are not limited to the maximum size.
The specific amounts of bonuses to employees are determined taking into account the actual hours worked in the quarter, within the wages fund for the corresponding financial year.
Annual performance award.
The bonus based on the results of work for the year is paid to employees based on the results of work in the past year, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline. This bonus is paid once a year, subject to the fulfillment of the production task, for the observance by each employee of high quality, volume and timing of work and services during the year. The calculation period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).
Bonuses for the billing period are paid in proportion to the actual hours worked.
Example 1.
According to the results of the year, the employee should have been paid a bonus of 10,000 rubles. During the calculation period, out of 250 working days, the employee actually worked for 230 days. In this regard, this employee will receive a bonus equal to:
10,000 / 250 x 230 = 9,200 rubles.
End of the example.
The employer, in addition to bonuses based on the results of the organization's activities for a month (quarter, year), can pay employees bonuses for anniversaries, holidays, bonuses for participation in competitions, sports competitions and other similar events. Such bonuses are not associated with a specific result of labor, therefore they are considered to be non-productive.
Bonuses to employees for anniversaries.
Bonuses to employees in connection with their personal anniversaries are not related to the performance of their labor duties and the production process. The bonus for anniversaries is paid to employees who had an anniversary in the corresponding month (20, 30, 40, 50, 55 years old and then every 5 years). The amount of bonuses for anniversaries is established by order of the head of the organization as a percentage of the official salary of the corresponding employee or in a fixed amount.
Unlike bonuses related to the production process, which are paid at the end of the month along with wages, bonuses for anniversaries are paid directly to the employee's birthday.
Bonuses for anniversaries, holidays, special events, and other similar bonuses, as a rule, are not provided for by bonus systems and are considered one-time, therefore they are not taken into account when calculating the average salary.
On the basis of Article 135 of the Labor Code of the Russian Federation, bonus systems are included in the remuneration systems operating for each specific employer. Bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing norms labor law... Local regulations establishing wage systems are adopted by the employer taking into account the opinion of the representative body of employees.
Note!
In the previous edition of the Labor Code of the Russian Federation, the right of all employers to establish various bonus systems was enshrined in Article 144 of the Labor Code of the Russian Federation. In the new edition of the Labor Code of the Russian Federation, this article provides for the procedure for establishing remuneration systems, including bonus systems only for employees of state and municipal institutions.
In accordance with Article 144 of the Labor Code of the Russian Federation, remuneration systems, including bonus systems for employees of state and municipal institutions, are established:
in federal government agencies- collective agreements, agreements, local regulations in accordance with federal laws and other regulations of the Russian Federation;
in state institutions of the constituent entities of the Russian Federation - by collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;
in municipal institutions- collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of bodies local government.
Budget organizations determine the types and amounts of bonuses based on the rates and salaries provided for by the Unified Tariff Schedule, within the allocated budgetary appropriations. Clause 5 of the Decree of the Government of the Russian Federation of October 14, 1992 No. 785 "On differentiation in the levels of remuneration of workers in the public sector on the basis of the Unified wage scale."
All other employers independently establish various bonus systems at the expense of own funds.
One of the main elements of the bonus system is the bonus indicator, that is, the result production activities, the achievement of which is necessary for the employee to have the right to receive a bonus.
It is advisable to form a system of factors that serve as grounds for awarding bonuses to employees for different categories employees in different ways - taking into account the nature of the work performed, the procedure for recording and rationing the results of work of various categories of employees.
For improving the quality of products - in terms of such indicators as an increase in the proportion of products of the highest quality category, of the highest grade, an increase in the delivery of products from the first presentation, a decrease in rejects, a reduction in cases of return of low-quality products, the absence of claims to products from consumers;
For the growth of labor productivity and production volumes - fulfillment (overfulfillment) of the planned target, growth of production volumes, fulfillment (overfulfillment) of production standards, fulfillment of the production plan for due date with a smaller number of employees, a decrease in the labor intensity of products;
For mastering new technology- increasing the shift ratio, reducing the time for mastering advanced technologies, increasing the equipment utilization rate, reducing the cost of its operation;
For reducing material costs - saving raw materials, materials, fuel and energy resources, tools, spare parts, reducing losses, waste.
Bonuses for specialists and employees are made for the actual improvement of the results of the organization's work: an increase in profits, production volumes. Bonus indicators must be closely related to the end results of the work of a department, department, service, shop or other structure.
The indicators of bonuses for workers engaged in the maintenance of machinery and equipment include a decrease in downtime, an increase in the degree of development technical parameters, improving the coefficient of their use.
Bonuses for executives are linked to the achievement of the final results of labor, an increase in labor productivity, the release of high-quality products, a decrease in its labor intensity and other performance indicators.
Bonus indicators are determined taking into account the specifics of the organization's activities and the tasks assigned to employees, and it is necessary to set the indicators and conditions for bonuses in such a way that the improvement of some indicators does not cause the deterioration of others.
As already mentioned, bonuses can be spelled out both directly in the employment contract and in the collective agreement or in the local normative act of the organization, which may be. IN small organization it is better to prescribe possible types of bonuses in an employment contract. In a large organization, a complex bonus system can be established, therefore, in order not to prescribe it in every labor contract with an employee, it is more expedient to do this in the provision on bonuses or in a collective agreement (if any). In this case, in the employment contract, it is necessary to make a reference to these documents, and to familiarize the employee with them (with the obligatory signature of the employee).
The system of bonuses established in the organization by the collective agreement should provide for the payment of bonuses to a certain circle of persons on the basis of predetermined specific indicators and conditions of bonuses.
When establishing a bonus system in an organization by a collective agreement, all employees of the organization must be familiarized with the agreement against receipt.
For more details on the issues related to the procedure for concluding, the content of the collective agreement, you can find in the book "Personnel 2005" by the authors of CJSC " BKR-INTERCOM-AUDIT ".
The approaches to determining the amount of premiums can vary.
Budgetary organizations determine the amount of bonuses within the allocated budgetary allocations. The amount of the award of all other organizations is limited only by the corresponding internal documents(regulation on bonuses, collective agreement).
The amount of the bonus can be set in a fixed amount or in the form of a certain percentage of the employee's official salary.
The most convenient is to determine the percentage of the premium or its minimum and maximum limits. Since, in this case, it is not required to make permanent changes to the Bonus Regulations related to the indexing of the amount of the bonus. In addition, the percentage determination of the size of the bonus allows you to differentiate the incentives for employees depending on the position they hold and the size of the official salary.
As a rule, when the intended results are achieved, bonuses for specialists and employees are charged as a percentage of the official salary or in an absolute amount, and for workers - as a percentage of the wage rate (piecework earnings) or in a specific amount.
You can also enter additional criteria for determining the amount of the premium. In particular, the amount of the bonus can be increased depending on the length of service in the organization.
If the employee has worked for an incomplete month (quarter) or has terminated the employment relationship with the employer for valid reasons, in these cases, the payment of the bonus is usually made for the actual hours worked in the accounting period.
The amount of remuneration paid based on the results of work for the year may depend on the length of the continuous work experience in the organization. Also, the amount of remuneration based on the results of work for the year can be set in the amount of the tariff rate (salary) or several tariff rates (salaries) for a fully worked out calendar year... In the event that employees (for valid reasons) have not worked the entire calendar year, remuneration is paid in proportion to the hours worked.
Example 2.
In accordance with the adopted regulation on bonuses of Mars OJSC, employees are paid a remuneration in the amount of two monthly salaries based on the results of their work for the year.
Salary of the employee of OJSC "Mars" Krasnova AB is 9,500 rubles. In 2006 Krasnov worked for 11 months, and for 1 month was on leave without pay.
(9,500 x 2) / 12 x 11 = 17,416.67 rubles.
End of the example.
Remuneration based on the results of work for the year, depending on the length of the continuous work experience in this organization, is paid as a percentage of the employee's earnings for the year or in days of earnings.
Example 3.
In accordance with the adopted regulations on bonuses to Mars OJSC, employees are paid based on the results of their work for the year, depending on the length of service at the OJSC: up to 3 years - in the amount of 10% of annual earnings, from 3 to 5 years - 15%, from 5 to 7 years - 20% and so on.
Krasnov A.B. worked at Mars for 6 years. For 2006 he was awarded wage in the amount of 40,000 rubles.
The remuneration based on the results of work for 2006 will be:
40,000 x 20% / 100% = 8,000 rubles.
End of the example.
If the bonus is established by an employment contract in accordance with the current employer's wage system, then in the event of a decrease in the amount of the bonus in the absence of production omissions, the labor contract must be amended accordingly.
According to article 72 of the Labor Code of the Russian Federation, any conditions of an employment contract can be changed only by agreement of the parties to the employment contract. Change agreement determined by the parties the terms of the employment contract are concluded in writing and is an integral part of the employment contract. According to article 72 of the Labor Code of the Russian Federation, any conditions of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to amend the terms of an employment contract determined by the parties is concluded in writing and is an integral part of the employment contract.
In case of production omissions in work, for the accounting period in which the specified omission took place, individual employees or the entire team may be deprived of the bonus in whole or in part. The list of specific production omissions and the procedure for deprivation are established by the employer, taking into account the opinion of the representative body of employees.
The presence of such a local normative act as the Regulation on bonuses is not mandatory in the organization. However, it is being developed and adopted by many companies.
Firstly, it is convenient, because not every organization has collective agreements and agreements. And it makes sense to overload the labor contract with a section that regulates bonus issues only if the organization does not have a unified system of incentives for employees and for each of them individual types of bonuses are established. In all other cases, it is more expedient to develop a single document regulating the system of bonuses for employees of the organization, and to make a reference to this local normative act in the employment contract.
Secondly, the presence in the organization of the Regulation on bonuses to employees, which specifies indicators, terms and amounts of bonuses, has a stimulating effect on employees, since they know in advance that if their work will correspond to those specified in this document indicators, they will have the right to count on additional remuneration.
Thirdly, the Regulation on bonuses to employees allows documentary confirmation of the organization's expenses for the implementation of incentive payments to employees and, accordingly, reduce the taxable base for income tax.
As a general rule, the Regulations on Bonuses must determine:
· Indicators and conditions of bonuses (that is, for what the employee is entitled to a bonus);
· the size bonus payments;
· A list of employees who are covered by this provision (for example, all employees or only full-time employees; in addition, the list of positions depends on the bonus rate);
· Frequency of bonuses;
· Terms and sources of payments.
In addition, the Regulations on Bonuses should reflect the procedure for issuing bonuses, indicate persons who are authorized to make a decision on issuing bonuses, and also include provisions regulating issues of bonuses in this local regulatory act.
In the presence of all the points specified in the Regulations, the employees have the right to receive the bonus, and the employer has the obligation to pay it.
As an example, we can cite the standard form of the Regulations on bonus payments to the Company's employees with limited liability.
"APPROVED"
General director
OOO __________________
"___" __________2005
Regulations on bonus payments to employees of a limited liability company .
1. GENERAL PROVISIONS
This Regulation determines the procedure for making payments to the employees of the Limited Liability Company in amounts in excess of their official salary (basic earnings) in order to reward for the achieved labor success and stimulate further increase in labor efficiency (bonuses, bonuses).
1.1. The amount of bonuses for all categories of employees is set by the General Director of the Company (based on the results of work for half a year, a year).
1.2. The amount of bonuses set by the General Director of the Company is indicated in US dollars, but bonuses are paid in rubles at the exchange rate of the Central Bank of the Russian Federation on the day the bonus is accrued.
1.3. The General Director of the Company and the HR Manager monitor the correctness of the accrual of bonuses in accordance with these Regulations.
2. PROCEDURE FOR CALCULATION AND PAYMENT OF PRIZES
2.1. The organization has established individual bonuses for employees for achieving high performance in work. For the achievement of the same labor indicators, employees are entitled to the accrual of equal bonuses.
2.2. Bonus amounts due to employees are paid simultaneously with the salary for the month following the month in which the bonus was accrued.
2.3. Specific indicators to be achieved by the Company and each employee as a condition for the payment of bonuses will be announced annually (no later than January 31) by order of the head.
2.4. Bonuses are not paid to employees who have received disciplinary sanctions during the period for which the bonus is calculated.
2.5. Managers / heads of structural subdivisions draw up a “Representation of incentives” for employees subordinate to them (the incentive submission form is given in Appendix No. 1). The decision on approval of the presentation and payment of the award is made by the General Director of the Company.
2.6. "Incentive Notices" approved and signed by the General Director of the Company are transferred to the HR Manager. On the basis of the Submission, the HR Manager prepares a draft Award Order, after which he submits it for signature to the General Director of the Company.
2.7. An employee can be awarded simultaneously with several types of bonuses in accordance with this Regulation.
3. TYPES OF AWARDS
The organization establishes the following types of bonuses for employees and heads of departments:
3.1. Annual Performance Award... It is paid to the employees of the Company based on the results of work in the past year, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline (no disciplinary sanctions). This bonus is paid once a year, subject to the fulfillment of the production task by the Company as a whole for the observance by each employee of the high quality, volume and timing of work and services during the year. The calculation period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).
3.2. Half-Year Performance Bonus... It is paid to the Company's employees based on the results of work in the past six months, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline (no disciplinary sanctions, delays). This bonus is paid once every six months, subject to the fulfillment of the production task by the Company as a whole for the observance by each employee of the high quality, volume and timing of work and services within six months. The calculation period for calculating this premium is set at 0.5 years (from January 1 to July 1 and from July 1 to December 31 of the corresponding year).
3.3. One-time personal award. It is paid for the fulfillment of especially important production tasks, participation in new projects, for the development and implementation of new technologies, for reducing production costs, for taking initiative. Can be paid to any outstanding employee of the Company upon the recommendation of a superior manager.
4.1. In addition to the conditions listed in this Regulation, the factors affecting the bonus are financial condition Societies as well investment projects and plans for the development of the Company as a whole. Taking into account these factors (according to accounting and statistical reporting), in the absence of funds for these purposes, the Company reserves the right not to pay bonuses.
4.2. Disputes about the payment of bonuses in accordance with these Regulations, if they cannot be settled directly between the employee and the management of the Company, are subject to consideration in the manner prescribed by law.
4.3. Employees of the Company are notified of the introduction of a new Provision on Bonuses, amendments to certain articles or cancellation of the Provision as a whole no later than 2 months in advance.
Appendix # 1
Promotion submission form
to CEO
_________________________
Promotion concept
__________. ______. 2005 year
Moscow
I ask you to accrue a bonus for high performance indicators to an employee
______________________ (full name of the employee) for ___________ (period) in the amount of _____________
________________________ ______________________________
(Signature of the group manager) (Signature decryption)
End of the example.
For more details on the procedure for accrual, accounting, and payment of bonuses, you can find in the book "Bonuses" by the authors of CJSC " BKR-INTERCOM-AUDIT ".
The system of incentives for work proposed by Russian legislation is not always responsible modern requirements... In the context of development market economy Russian employers are trying to find new modern methods encouraging their employees, while using overseas experience... Western firms have long and successfully used various non-standard forms and methods of incentives to encourage their employees to work better and more efficiently. The bonus system of incentives for work is very popular with foreign employers. In recent years, Russian employers have been increasingly trying to apply such an incentive system in practice.
A bonus is a pre-agreed incentive payment to an employee for certain achievements in work.
Note.
It is interesting to note that the word "bonus" is borrowed from the Latin language and means "good" in translation. In the sense of incentives, this term refers to monetary remuneration paid to an employee for the successful performance of his job duties.
Establishment bonus system encouragement allows employees to be interested in the final results of their work. Let's consider what is the meaning of the bonus incentive system.
So, the amount of remuneration that he will receive based on the results of his successful work is negotiated in advance with the employee of the organization. The amount of the bonus can be expressed either as a lump sum or as a predetermined percentage of the organisation's profits. The amount of the bonus payment can be quite significant, sometimes it is comparable to the size of the salary for a month or even longer period. The conditions under which this payment will be made are determined. Since the bonus incentive system is not regulated in any way by law, all conditions regarding such payments depend on the wishes and capabilities of the employer.
The period for paying the bonus is also set by the employer. Bonus payment is made based on the results of work for a month, for a year, or at the end of a specific task.
The bonus fund from which payments are made is formed as a percentage of the profit received from the results of the organization's economic activities.
The advantage of the bonus system is its flexibility, since the criteria by which bonuses are paid can be easily changed. In addition, the advantages of this system should be attributed to the fact that its use helps to reduce staff turnover, which is important in modern conditions... Since, if the employee is promised bonuses, then, consequently, it will be more difficult to lure him to another company.
Of course, the bonus system is not without its drawbacks. For example, if the profit did not meet the employer's expectations, and the amount of bonuses is fixed, then the employer may suffer serious losses.
In order for the bonus system to work and bring the expected benefits, it is necessary to create certain rules for its use: understandable to employees and economically justified.
Labor legislation does not oblige the employer to legally formalize the procedure for paying the bonuses promised to the employee. However, such registration will be desirable for both the employee and the employer himself.
You can include conditions for the payment of bonuses in the employment contract. However, such inclusion is not very beneficial to the employer, since in this case the bonus takes the form of a stimulating payment and, therefore, is taken into account when calculating the average employee's earnings. This, in turn, leads to an increase in the amount of vacation pay, sick pay and other similar payments, assigned to the employee during the period of preservation of his average earnings. Consequently, the inclusion of conditions for the payment of bonuses in the employment contract will lead to an increase in the organization's costs of remuneration.
If you conclude with employees not labor, but civil law contracts, which stipulate the procedure and conditions for the payment of bonuses, then the supervisory authorities will easily establish that such civil law contracts hide labor relations with all the ensuing consequences.
There is one more option for registering the procedure for paying bonuses. The organization may invite the employee to register as individual entrepreneur and conclude a civil contract with him, in which to provide for a bonus payment. In this case, the work performed by the employee will be regulated by the norms of civil law. It is easier for the employer, but not very convenient for the employee. An employee may not agree to become an entrepreneur, since the status of an individual entrepreneur implies additional responsibilities for calculating and paying taxes. Even in the absence of income, he will have to file tax returns for these taxes.
The most convenient option for both the employer and the employee is the mention in the employment contract about the possibility of calculating bonus payments to the employee. And all the essential conditions regarding the procedure for determining the size and receiving bonuses makes sense to register in a detailed way in a separate agreement between the organization and the employee, or to define such conditions in another local regulatory act of the organization. Such a local act may be the provision on the payment of bonuses. In this provision, it is advisable to provide for the procedure for the formation of the bonus fund, determine the method for calculating the individual amount of bonuses, and also stipulate the conditions under which their payment will be made.
The provision on the payment of bonuses can also provide for the employer's right to reduce or deprive the employee of bonus payments. Also in this document, you can make reservations in case of a decrease in the profit of the organization, dismissal of an employee, and so on.
It is also necessary to take into account the fact that, since the payment of bonuses is not an obligation, but the right of the employer, the employee, in the event of a dispute, does not have the opportunity to go to court.
Another form of reward for work, which has recently appeared in the Russian Federation and has not been established by any normative legal acts, is the so-called “profit sharing system” of the organization. The system is based on the division of the received profit between the employees and the owners of the company. This system can cover either the entire staff, or be extended to individual employees. When applying the "system of participation in the profit" in the organization, the share of the profit is established, which goes to the formation of the bonus fund. Regular payments to employees are made from this fund. The procedure and conditions for making such payments are established by agreement between representatives of employees and employers. The amount of payments depends on the amount of profit received based on the results of the organization's work for a certain period (month, quarter or year), and they are calculated in proportion to the salary of each employee. Let's consider how the “profit sharing system” works using the example joint stock company.
Example 5.
In order to motivate employees to increase the profit of the joint-stock company, the board of directors proposes to allocate a share of the profit to the formation of a special bonus fund. The shareholders at the general meeting approve the size of this share as a percentage. A decision is made by the general meeting of shareholders, in which the share of the company's employees in the profit is fixed. The procedure and conditions for the payment of remuneration to employees from the share of profits assigned to them is established in a collective agreement.
Note.
The formation of this bonus fund is spent on the profit of the organization remaining after taxation (net profit), and the amount of remuneration paid from the funds of net profit is not included in the labor costs of the organization of the Tax Code of the Russian Federation) and is not subject to a unified social tax (paragraph 3 of Article 236 of the Tax Code RF).
Despite the fact that, at first glance, the division of profits between employees and shareholders generates certain contradictions between them, however, the interest of shareholders in increasing the mass of profits through the use of a similar interest of the company's employees makes it possible to reduce these contradictions to a minimum.
End of the example.
This system is a form of collective reward for work, therefore it is often compared to the system of collective bonuses. In these two systems, the methods of calculating the corresponding payments to employees of organizations coincide, as well as the dependence of these payments on the final results of the organization's work as a whole.
However, there are certain differences between the profit sharing system and collective bonuses. In collective bonuses, bonuses are accrued to employees for performance indicators, and in the profit sharing system, the amount of remuneration depends not so much on the efficiency of production as on the profitability of the company, that is, on the influence of external market factors on its commercial position, such as the level of competition, change prices for raw materials and supplies, decrease or increase in the share price.
Different organizations may have their own procedure and forms of making payments from the bonus fund. So, in particular, profits can be distributed among employees annually, and a specific share of each can be paid either in the form of a cash bonus or provided by shares of the company. Also, the payment can be reserved for a specific employee and the accumulated amount can be issued to him in case of dismissal, retirement or in another similar case. It should be noted that interest may be charged on such savings.
Participation in profits in the organization can be carried out in the form of current payments. In this case, remuneration from profit is paid to employees on a regular basis: monthly or quarterly based on the results of the financial and economic activities of the organization.
The system of “profit sharing” applied in the organization should be clear to every employee. To do this, it is necessary to reflect all possible additional material remuneration in the contracts of employees, labor contracts or annexes to them and make their receipt directly dependent on the achievement of certain goals by the employee. At the same time, these issues need to be reviewed annually.
The profit sharing system is the new kind remuneration of employees for work. To date, it has not become widespread; nevertheless, specialists in the field of labor law consider this form of encouragement to be very promising and undoubtedly deserving the attention of Russian employers.
The Labor Code of the Russian Federation does not define the concepts of “surcharge” and “premium” and does not distinguish between them.
Usually, surcharges and allowances are called monetary amounts paid in excess of the basic wage, with the help of which the individualization of the amount of remuneration is ensured, taking into account the intensity of work and professional skill of an individual employee, his attitude to work, as well as for work in conditions that differ from normal. Unlike bonuses, bonuses and allowances are permanent and are paid not for the future achievements of employees, but for the results already achieved and the individual qualities of the employee, ensuring high performance of his work.
Note!
If in the previous edition of the Labor Code of the Russian Federation, the issues of establishing allowances and surcharges were regulated by Article 144 of the Labor Code of the Russian Federation, then in the new edition of the rules allowing the employer to establish allowances and surcharges are contained in Article 135 of the Labor Code of the Russian Federation.
In accordance with part 5 of Article 135 of the Labor Code of the Russian Federation, the employer, taking into account the opinion of the representative body, adopts local regulations establishing the remuneration system. Based on part 2 of Article 135 of the Labor Code of the Russian Federation, the remuneration system includes additional payments and allowances of a compensatory and incentive nature.
Supplements and allowances of a compensatory nature are established in order to compensate employees additional costs related to the performance of their labor or other duties.
Compensatory allowances and additional payments include payments: for combining professions, for fulfilling the duties of a temporarily absent employee; for the leadership of the brigade, for work in difficult and harmful working conditions, for work at night.
Accordingly, additional payments and allowances of a stimulating nature are established in order to induce employees to increase qualification level and professional excellence, as well as focus them on achieving the results determined by the employer.
Incentive allowances and surcharges include payments: for high professional skill, for class, for an academic degree, for high achievements in work, for the performance of especially important work, and so on.
By establishing allowances and surcharges, the employer can independently determine the grounds for their payment, or can use the "List of surcharges and surcharges to tariff rates and official salaries of workers of associations, enterprises and organizations of industrial sectors of the national economy, on which bonuses are accrued", approved by the Resolution of the USSR State Committee of Labor and Secretariat of the All-Union Central Council of Trade Unions dated November 18, 1986 No. 491 / 26-175. This document is still valid, since it does not contradict the legislation of the Russian Federation.
Based on this list, the organization can establish the following types of allowances and surcharges:
For combining professions (positions);
Expansion of service areas or an increase in the volume of work;
Performing the duties of a temporarily absent employee;
Work with heavy and harmful and especially heavy and especially harmful conditions labor;
Labor intensity;
Work according to the schedule with the division of the day into parts with breaks between them at least two hours;
Work at night;
For products (in state farms and other state agricultural enterprises);
One of the types of material incentives for employees for conscientious work is rewarding with a valuable gift.
A valuable gift is an item that has material value... The term “valuable” itself means that the gift should not be symbolic (for example, souvenirs, pens, notebooks, etc.), but should constitute a significant part of the employee's salary or exceed it (for example, an item of household electronics). The maximum cost of a valuable gift is not limited by law and is determined by the employer at his discretion, based on the personal merits of each employee.
An employee can be awarded a valuable gift for conscientious performance of official duties, increasing labor productivity, improving the quality of work performed, long and impeccable work, for other achievements in work, as well as in connection with a personal anniversary or a holiday.
Sample order for awarding a valuable gift.
About rewarding Petrov I.I.
For the conscientious performance of official duties and in connection with the 50th anniversary of his birth.
I ORDER:
1. To reward Ivan Ivanovich Petrov - the foreman of the production site with a valuable gift - wrist watch in a gilded case worth 500 rubles.
2. The order shall be communicated to the employees of the organization.
General director
surname signature
The purchase of a valuable gift is entrusted to the economic department of the organization or the accounting department. The allocation of funds is provided for the purchase of a valuable gift. The amount of the amount for the purchase of a valuable gift is determined either by the employer himself, or by a joint decision of the management and staff of the organization.
A valuable gift is awarded in a solemn atmosphere by the head of the organization or other persons on his behalf.
Note.
The cost of a valuable gift is included in the employee's gross annual income, and if it exceeds 4,000 rubles, then the excess amount is subject to income tax individuals Tax Code Russian Federation).
More details with questions regarding features documenting incentives for work, and the procedure for entering information about incentives and awards in the employee's work book, you can find in the book "Incentives for work" by the authors of CJSC " BKR-INTERCOM-AUDIT ".
What are the deadlines for paying bonuses under the new wages law in 2016? This issue is of concern to many accountants now. The fact is that from October 3, 2016, a law enters into force, which introduced a deadline for the payment of salaries - no later than 15 calendar days from the date of the end of the period for which it was charged. (Cm. " "). After the adoption of this law, information of this kind appeared in some media: "legislators forbade paying bonuses to employees" or "they will be fined for paying bonuses." But is it really so? How does the new law affect the payment of bonuses? What will change in the work of an accountant? Let's figure it out.
Introductory information
Federal Law No. 272-FZ of June 03, 2016 comes into force on October 3, 2016. From this date, a new version of article 136 of the Labor Code will be in effect, providing that the employer is obliged to pay employees wages no later than the 15th day of the month following the worked. That is, all employers will be obliged to issue wages for October no later than November 15, 2016. If the day of salary payment falls on a weekend or holiday, then the salary will need to be issued, as before, no later than the last working day before this weekend or holiday (part 8 of article 136 of the Labor Code of the Russian Federation).
New edition of article 136 of the Labor Code: “Wages are paid at least every half month. The specific date of payment of wages is established by the internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the date of the end of the period for which it was charged. "
When to pay premiums
Bonuses are incentive payments that employers can pay to employees for the conscientious performance of labor duties or the achievement of certain labor indicators.
Bonuses can be part of wages (part 1 of article 129 of the Labor Code of the Russian Federation). For this, bonuses must be provided for, for example, by a bonus regulation or an employment contract. These documents prescribe, among other things, the rules for awarding:
- indicators for which the premium is charged;
- the procedure for calculating the premium;
- conditions under which the prize is not awarded.
The bonus established in this way is an element of the labor remuneration system. And if so, then according to the new article 136 of the Labor Code of the Russian Federation, from October 3, bonuses must also be paid no later than 15 calendar days from the date of the end of the period for which bonuses are accrued. And this, indeed, can entail certain problems. Let's look at everything in order.
What are the awards
Depending on the frequency of payment, the following types of premiums are distinguished:
Manufacturing awards
Monthly, quarterly, and annual bonuses can be either production bonuses (for example, monthly bonuses that are part of a salary) or non-productive (for example, monthly bonuses for employees with children). However, more often the payment of these bonuses is nevertheless inextricably linked with the results of work and the achievements of employees. After all, few employers can afford to pay bonuses without taking into account the results of work.
Monthly premiums
Most employers pay monthly bonuses based on the results of the month already worked. However, before issuing a bonus order, management needs some time to evaluate the performance for this month: for example, you need to analyze sales reports and / or compare statistics with past periods. And only after the analysis carried out, make a decision about who is entitled to a monthly bonus and who is not.
It turns out that there are only a few January working days left to assess the results of work for the whole year, to calculate and pay bonuses and employers. How to be in time?
Non-production bonuses
Wages are, first of all, remuneration for labor (Article 129 of the Labor Code of the Russian Federation). However, non-productive bonuses (for example, monthly bonuses for employees with children) are not related to the performance of employees. Accordingly, they are not considered an integral part of the salary. Therefore, no non-production bonus provisions new article 136 of the Labor Code of the Russian Federation does not apply. Non-production bonuses can be paid at any time specified by local regulation or employment contract.
Violation of deadlines: consequences
The law, which came into force on October 3, 2016, significantly toughens the employer's liability for failure to comply with the deadlines for the payment of wages. In particular, from October 3, 2016, the size of monetary compensation for delayed wages. From that date, the amount of interest for the delay will be determined based on 1/150 of the Central Bank's key rate for each day of delay.
Also, from that date, administrative fines for late payment of earnings have been increased. For organizations, the amount of the fine can reach: for an initial violation - 50,000 rubles, for a repeated violation - 100,000 rubles.
Solution options
Unfortunately, there are no official explanations or recommendations from state bodies on how employers can act in this situation. We do not exclude that, by the time the new law enters into force (by October 3), such clarifications will appear. But while they are not there, we will try to independently evaluate several possible options for employers' actions.
Transfer of premiums
Suppose the employer does not have time to pay the monthly bonus for October by November 16, 2016. In this case, theoretically, the October bonus can be issued later - in December 2016, together with the salary for November. However, in the order not to pay the premium, it should be called the premium for November. And then everyone will be happy: the employee will receive a well-deserved bonus, and the employer, at least formally, will not violate the requirements of the new article 136 of the Labor Code of the Russian Federation in terms of meeting deadlines.
Quarterly bonuses are more difficult. You can postpone the payment of premiums for the 3rd quarter of 2016, for example, to January 2017 (when the premium will be paid a year). Thus, the quarterly premium for 9 months of 2016 can be “veiled” in the annual premium. But then the workers will receive the bonus for the quarter with a significant delay. Many people may not like it. Another option is to pay the bonus for 9 months not in October, but in November (along with the salary). But then the premium would need to be held as a monthly premium for October.
As for the annual bonus for 2016, if you do not have time to pay it before January 15, then, theoretically, you can make the payment together with the payment of the monthly bonus for January (that is, in February 2017).
With such transfers, the premiums will constantly have to be called premiums for other periods. This is, at the very least, very inconvenient for the accounting department. Moreover, the legislation will be observed only formally. And it is possible that such an approach will be revealed during inspection by labor inspectorates.
Material help
The employer has the right to provide financial assistance to the employee (or a member of his family). If material assistance is due to employees in connection with some event (for example, in connection with the birth of children), then such a payment is not part of the earnings, since it is not associated with labor. Accordingly, material assistance can be provided to employees without taking into account the deadlines specified in Article 136 of the Labor Code of the Russian Federation (as amended from October 3, 2016).
However, it is rather strange and, moreover, dangerous to constantly pay material aid instead of bonuses (for example, monthly). The fact is that if you constantly provide material assistance at a certain frequency, then the inspectors can regard such payments as part of the earnings. And, accordingly, to bring the employer to the aforementioned responsibility. Moreover, material assistance is a fixed payment. And the prizes, often, can be of different sizes.
Bonuses are a welcome event in the life of any employee. It's safe to say that workers expect a bonus much more than a fixed portion of their wages. Salary is a constant phenomenon. Another thing is a bonus, when you get an increase based on your own merits and production results. The main question for the employer is: how to properly issue an award so that there are no disputes with employees and inspection bodies?
General requirements for bonuses
The employer encourages employees who perform their work duties in good faith. In particular, through the payment of bonuses. He has the right to establish various systems of bonuses, incentive surcharges and allowances (Article 135 of the Labor Code of the Russian Federation).
When paying bonuses and developing documents for bonuses to employees, the following should be taken into account.
1. Local regulations, including bonuses, should not worsen the employee's position in comparison with the current legislation (Article 8 of the Labor Code of the Russian Federation).
2. A prerequisite for inclusion in any employment contract is the condition of remuneration (Article 57 of the Labor Code of the Russian Federation), therefore the employer must indicate the possibility of making incentive payments in the text of the employment contract. In addition, the employer cannot unilaterally cancel the bonuses if they are provided for by the employment contract.
3. Labor costs include bonuses for production results, premiums to tariff rates and salaries for professional skill, high achievements in labor and other similar indicators (Article 255 of the Tax Code of the Russian Federation, hereinafter - the Tax Code of the Russian Federation). That is, the employer must set production indicators for which bonuses are provided. These, for example, may include: for a sales manager - the number of concluded and actually executed contracts, for a lawyer - the amount of debts collected in a judicial or claim procedure, VAT reimbursed in an administrative or judicial order, disputed amounts of additional taxes and fees, fines, etc. etc. Such indicators can be set in plans and confirmed by reports on the work performed.
4. Expenses must be economically justified and documented (Article 252 of the Tax Code of the Russian Federation). Therefore, if the company incurs losses, then the payment of large premiums for performance indicators by the tax authority may be recognized as inappropriate.
Bonus regulations
Many companies do not have a bonus provision. It is considered that a reference in the employment contract to the fact that the employee is entitled to a bonus in some amount, for example, 50% of the salary, is sufficient. However, in practice, this is clearly not enough to establish an effective bonus system. The positive aspects of the development of regulations on bonuses are:
1) establishing the frequency of bonuses;
2) determination of criteria for the existence of grounds for bonuses, for example, profit by the company, implementation of a new project, etc .;
3) reduction of subjective factors for the appointment of an award, such as the will of the immediate leader;
4) providing evidence of the legality of bonuses in the event of a tax audit or an audit by the labor inspectorate. There is no unified form for the provision on bonuses, therefore each organization develops it independently. The document can be drawn up as a separate local normative act (see example 1) or in the form of the corresponding section of the collective agreement / section of the local normative act - provisions on remuneration.
Note that the content of the bonus rules may also vary. We recommend that you reflect the following points:
- indicators of bonuses;
- conditions of bonuses;
- the circle of employees to be awarded;
- the size of bonus payments;
- the procedure for calculating premiums;
- frequency of bonuses;
- sources of bonuses;
- a list of circumstances in the presence of which the premium is paid in less than the base amount or is not paid at all;
- a list of payments for which the premium is charged and for which it should not be charged.
Example 1. Fragment of the provision on bonuses.
APPROVED BY
By order of LLC "Stick"
Dated 09/01/2014 N 28
AWARDS REGULATIONS
1. General Provisions
1.1. This Regulation is introduced with the aim of increasing the efficiency of each employee, structural divisions of the enterprise, the material interest of the employees of the enterprise in obtaining the maximum effect from their activities.
1.2. The provision applies to all employees on the staff of the enterprise, including workers under fixed-term employment contracts, and does not apply to those employed at the enterprise under civil law contracts.
2. Indicators of bonuses
2.1. The basis for calculating the premium is the data of accounting, statistical reporting and operational accounting.
2.2. Decisions on the payment of bonuses to a specific employee are made on the basis of plans and reports on labor activity employee, approved in accordance with the procedure established at the enterprise.
2.3. Bonuses are not paid if a negative economic effect is achieved for the whole enterprise, the criteria for which are defined in the local regulations of the enterprise.
3. The circle of employees to be awarded
3.1. Bonuses are paid to all employees regardless of their position (profession).
3.2. Employees of the enterprise who have worked for an incomplete month in connection with the conscription into the Armed Forces of the Russian Federation, transfer to another job, admission to an educational institution, retirement, reduction in the number or staff and for other valid reasons, the bonus is paid for the actual hours worked in this accounting period ...
3.3. Employees of the enterprise who have re-hired are paid a bonus for time worked in the first month of work if the time actually worked in a calendar month is at least half of the billing period (except for bonuses accrued for meeting and overfulfilling production standards).
4. Amount of bonus payments
4.1. When the indicators exceed the planned by 20%, the bonus is paid in the amount of 100% of the salary.
4.2. Upon reaching the planned targets by 100%, the bonus is paid in the amount of 50% of the salary.
4.3. If the planned targets are not achieved, the premium is not paid.
5. Frequency of bonuses
5.1. The bonus is paid once a quarter if the indicators and conditions for bonuses established by these Regulations are met no later than five days after the end of the corresponding quarter.
<…>
When developing a local normative act regulating the issues of bonuses, the following features should be taken into account.
1. The award statement must be written in clear and concise language. Its content should be clear to all employees, regardless of their education and position (profession) in the company.
2. In the provision on bonuses, it is possible to establish one or several types of bonuses., in particular for:
- intensity and high results of work;
- the quality of the work performed;
- length of service, length of service;
- results based on the results of work for a certain period.
3. When adopting a provision on bonuses, the procedure for approving this document should be taken into account.
4. In the provision on bonuses, it is advisable to indicate that the organization is entitled, but not obliged to pay bonuses to employees.
Arbitrage practice. The statement in the regulations on remuneration, bonuses and benefits in relation to employees of the company that the company has the right, but is not obliged to make an additional payment to the employee, defined as the difference between the official salary and the amount of temporary disability benefits, does not indicate that each employee of the company such an additional payment is guaranteed (Resolution of the Federal Antimonopoly Service of the Moscow District of 03.26.2014 N F05-1712 / 2014 in case N A40-171364 / 12).
Labor contract
Recall that the conditions on labor remuneration, including incentive payments (Article 57 of the Labor Code of the Russian Federation), are among the conditions mandatory for inclusion in an employment contract. The bonus as an incentive payment of a stimulating nature is an integral part of wages (Article 129 of the Labor Code of the Russian Federation).
Therefore, the provisions on the very possibility of bonuses and a reference to a local regulatory act, which specifies the specific procedure and conditions for payment, should be included in the employment contract.
Note that the employer, having the freedom to establish incentive payments, at the same time is limited in their unilateral change, since in accordance with Art. 72 of the Labor Code of the Russian Federation, changes in the terms of the labor contract determined by the parties are allowed only by agreement of the parties to the labor contract, with the exception of cases provided for by the Labor Code of the Russian Federation.
Thus, if the company cancels or decreases the amount of bonuses, it is necessary to prepare additional agreements to labor contracts (part 2 of article 74 of the Labor Code of the Russian Federation). In some situations, it will be necessary to take into account the opinion of the representative body of workers (Article 8 of the Labor Code of the Russian Federation).
Typically, labor contracts establish bonuses for performance indicators. At the same time, it is not necessary to clearly prescribe the procedure for their payment, if it is regulated by a separate local normative act, for example, the regulation on remuneration.
Arbitrage practice. If the amount of the bonus is indicated in the employment contract, then it is also necessary to provide links to local regulations, where the conditions for bonuses are indicated, or to reflect them directly in the document. This must be done so that the bonus is not considered an integral part of the salary and is not paid without fail (Determination of the Leningrad Regional Court of 14.10.2010 N 33-5015 / 2010).
Award order
Bonuses are awarded on the basis of an order. The order, as a rule, is prepared by the personnel department, and signed by the head of the organization or a person authorized in the prescribed manner. The document can be drawn up both on the basis of a unified form, and according to the form approved in a particular organization.
When drawing up an order for bonuses, you must also remember the following.
1. Decisions (orders) of the person performing the functions of the sole executive body, on bonuses to employees are considered invalid if they do not comply with the internal regulations, other local regulations regulating the wage fund in the organization, labor contracts and the collective agreement (if any) (Resolution of the Federal Antimonopoly Service of the North-West District of 09.24.2013 in case N A56-32267 / 2012).
2. One order on bonuses is not enough for awarding bonuses. Bonuses that are not provided for either by labor or collective agreements are not taken into account for tax purposes (clause 21 of article 270 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia for Moscow dated 05.04.2005 N 20-12 / 22796).
3. If the order for bonuses is drawn up in its own form, then it must contain the mandatory details provided for in Art. 9 of the Federal Law of 06.12.2011 N 402-FZ "On Accounting".
4. The order of the rewarded workers must be familiarized with a personal signature.
Confirmation of performance indicators
For the purpose of bonuses, it is necessary to confirm the performance indicators on the basis of which bonuses are accrued to employees. This is important both for management reporting purposes and in order to avoid conflicts with the employees themselves, as well as with the auditing authorities.
Plans and reports can be daily, weekly, monthly and quarterly, based on the results of the year. Filling out plans and reports too often distracts employees from work. However, if reports and plans are prepared quarterly or annually for the purpose of issuing an annual award, they may be formal.
There are no strict requirements for reports and plans in the legislation, so companies can develop them on their own. Several general recommendations can be distinguished.
1. Reports and plans are necessary to confirm the legality and validity of the award of premiums. When applying incentive measures, the employer must comply with the requirements of the current legislation, in particular, prevent discrimination when encouraging employees (Articles 2, 3 of the Labor Code of the Russian Federation). And you can confirm the absence of discrimination just with the help of reports and plans. They will help to avoid bias towards the employee if the reports are signed not only by the immediate supervisor, but also by the person who evaluates the personnel and can act as an independent expert.
2. Reports should reflect real indicators, for example, the company needs to confirm the actual manufacture of goods, registration of purchase and sale transactions.
3. In practice, the employer often makes the amount of wages dependent on the conscientiousness of the performance of labor duties. And conscientiousness is a moral, evaluative category, therefore, to disclose its content, it is easiest to turn to the already established judicial practice.
Arbitrage practice. Cassation Board The Supreme Court Of the Udmurt Republic in the Decision of 04.04.2011 in case N 33-1160 / 11 made the following conclusion. The employer has the right, at its own discretion, to establish the procedure for awarding bonuses to employees. This right is not unlimited, since the adopted local regulations by virtue of Art. 8 of the Labor Code of the Russian Federation must comply with labor legislation and other regulatory legal acts containing labor law norms. Withdrawal of a monthly bonus for one year on the basis of a disciplinary sanction is contrary to the principles legal regulation labor relations. Therefore, the penalty applied to the employee in one month cannot be the basis for depriving him of the bonus based on the results of work later.
Arbitrage practice. The Judicial Collegium of the Moscow City Court in the Appellate ruling of June 28, 2012 N 11-11954 / 2012 indicated that the reduction of the bonus or the depreciation of the employee must be justified, the current labor legislation does not allow an arbitrary reduction of the previously accrued bonus.
Arbitrage practice. The Moscow City Court, by its ruling of 28.05.2012 in case No. 33-11166, recognized the conclusion of the judge of the Zamoskvoretsky District Court on the discriminatory nature of the norm of the local normative act of the employer, which provided that in case of dismissal of an employee after the end of the motivation period (month, quarter, year), but prior to the payment of the bonus, the bonus to the employee is calculated and paid only by a separate decision of the general director upon the presentation of the head of the structural unit / supervising manager.
Therefore, keep in mind that forfeiting an employee's bonus could lead the employer to court.
In conclusion, it should be noted that the friendly atmosphere in the team and the ability to exclude staff turnover and the absence of conflicts with the employer depend on how the establishment and payment of bonuses are formalized, how transparent the mechanism of their accrual is. On the other hand, properly executed documents allow you to prove the legality of bonuses for tax purposes in court, as well as in the case of verification by labor inspection.
In the general case, bonuses are not an obligatory part of wages, that is, the employer decides for himself whether to enter them into the wage system or not.
But in practice, this tool is used quite often as the simplest and most proven method of material incentives for staff. An employee who is just getting a job must clearly understand what components his salary will consist of, and if there is a bonus part there, the conditions for its payment.
For example, a salary can consist of a salary of 40,000 rubles, or it can be divided into two equal parts: a salary of 20,000 and a bonus of 20,000 - essentially the same 40,000.
However, in the first case, the employee is guaranteed to receive this amount, regardless of performance indicators, the presence of disciplinary violations, etc. (the main thing is to be present at the workplace every day according to the schedule), but in the second situation, everything is not so simple: the payment of the bonus part can either take place or not. To determine this point, you need to carefully study the conditions and procedure for paying premiums. As a rule, these data indicate:
- or in an employment contract, which must be concluded without fail when hiring;
- either in a local act of the organization: for example, Bonus Regulationsand, with which all newcomers must also be familiarized with the signature during the registration process.
It will not work to bring to justice in the form of deprivation of a premium for a disciplinary offense! The employer cannot independently expand legislation and establish his own measures of responsibility.
What is important to understand?
1. The payment of the premium cannot be arbitrary.
The documents (employment contracts, the Regulations on Bonuses, etc.) must necessarily contain the conditions under which the bonus may not be paid or only partially paid. If there are none, then in fact the bonus takes on the same character as the salary. This means that the employer is obliged to pay it by default, regardless of any conditions, incl. performance indicators and labor quality. It is clear that such a bonus will not be able to work as a motivating factor, because the employer will have no reason not to pay it.
2. From the first paragraph follows a very common misconception that any disciplinary offense, whether being late, smoking in the wrong place or solving personal problems during working hours, automatically leads to loss of the premium (in whole or in part). Nothing of the kind - there is no direct relationship. Legislation, namely provisions Part 1 of Article 192 of the Labor Code of the Russian Federation, clearly defines what measures of responsibility can be applied by the employer in the presence of a disciplinary offense. This is:
- comment,
- rebuke
- or, as the most severe punishment measure, dismissal in cases established by law.
As you can see, it will not work to prosecute in the form of deprivation of a premium for a disciplinary offense! The employer cannot independently expand legislation and establish his own measures of responsibility.
Payment procedure
As for the procedure for paying bonuses, here the employer has complete freedom. If a clause appears in the bonus document that if an employee has a disciplinary sanction in the reporting period, the amount of the bonus is halved, or even not paid at all, then in such conditions the absence of the bonus part or its reduction will already be justified. In other words, employees will have that very incentive to do their job well and efficiently, avoiding disciplinary violations.
Feel the difference? This example clearly demonstrates the importance of how exactly the conditions for the payment of the bonus are spelled out in documents.
3. Another significant point - In principle, the prize cannot be deprived! Unfortunately, many people forget that by its nature it is not guaranteed, namely incentive payment... To obtain it, you must comply with the conditions prescribed in the contract and local acts. If they are not met (for example, the employee has a penalty - see the previous example), then it is more correct to use the wording not “deprived of the bonus”, but “ premium not paid”, Since the person did not earn it - did not ensure the fulfillment of the conditions necessary for receiving bonuses.
4. So that the employer does not have to explain and prove every time why the bonus was not paid or was not paid in the maximum amount, the conditions of bonuses should be transparent and understandable to the staff. As indicators for the payment of premiums, it is advisable to use quantitative indicators that are easy to calculate and get a reliable figure. For example: " The employee is paid a bonus, the amount of which depends on the fulfilled sales plan. Fulfillment of the plan by 100% ensures the payment of a bonus of 10,000 rubles, overfulfillment of the plan by1-30% - a bonus of 12,000 rubles, overfulfilment of the plan by more than 30% - a premium of 15,000 rublesblay».
It is highly discouraged to use evaluative and subjective indicators like “ The employee is paid a bonus in the amount of 10,000 rubles in case of quality work". In this case " quality"(Without any additional decoding) is a subjective concept, and if the employee thinks that he has given all his 100%, then the immediate superior may consider that there were some shortcomings and, as a result, reduce the amount of the bonus. To ensure that each payment of bonuses does not end in court proceedings, employers need to be extremely careful when describing the conditions of bonuses, and employees should study them thoroughly and, if there is a double interpretation, require explanations.
5. Bonus payment may depend on one indicator (fulfillment of the sales plan), or on several (sales plan, number of returns, number of disciplinary offenses, etc.). In this case, each indicator, depending on its significance, can be assigned its own weights. It is not recommended to complicate the procedure for calculating the premium, trying to take into account all possible criteria - the choice should be made in favor of key indicators. As a rule, there are no more than three or five of them, and the specific set depends on the position and the specifics of the work. It is important that all indicators are realistically achievable, otherwise the effect of incentive payments will come to naught again. An employee, having assessed the conditions for paying the bonus, may decide that they are too high and will not even make an effort to receive it. Or he will completely abandon such activities, since working on a bare salary will seem to him uninteresting and unprofitable from a material point of view.
Before agreeing to a bonus wage system, it is extremely important to carefully study the documents where the payment procedure is disclosed.
In conclusion, I would like to clarify that employees have the right to demand and rely only on those bonuses that are provided for in labor contracts and local documents. Some awards may be one-off. For example, in 2012, the company successfully completed all projects, and at the meeting the founders decided to issue a so-called13thsalary from a net bonus, in addition to those payments that are provided for by local documents... Such a payment does not at all mean that the employer will be obliged to repeat it next year, even if by the end of 2013 profit is again made.
From the article you will learn:
1. How to document the accrual of bonuses to employees in order to avoid problems during inspections by the tax and labor inspectorates.
2. What bonuses can be taken into account in tax expenses under OSNO and STS.
3. What legislative and regulatory acts regulate the procedure for calculating premiums and including them in tax expenses.
The salary of employees, as a rule, consists of several parts: payment for labor (for actually worked hours, for actually performed amount of work, etc.), compensation payments and incentive payments. Incentive payments of an incentive nature include employee bonuses. The division of wages into a fixed part and a bonus part is in the interests of both the employer and the employee. The employer has the opportunity to stimulate employees to achieve higher indicators and results, and at the same time not overpay them if such indicators are not achieved. And for employees, the bonus part of wages is a real opportunity to receive more remuneration for their work. That is why almost all organizations and individual entrepreneurs-employers provide for the accrual of bonuses to employees, and often bonuses make up the largest part of wages. Given this fact, the calculation and payment of bonuses is the object of increased attention during inspections by the tax inspectorate and the state labor inspectorate. How to bring the accrual of bonuses in line with labor and tax laws and avoid problems during inspections - read on.
What interests the tax inspectorate in terms of bonuses to employees: are the costs of wages (including the payment of bonuses) legally attributed to expenses that reduce the taxable base for corporate income tax or for the single tax paid in connection with the application of the simplified taxation system?
What interests the state labor inspectorate: are the rights of workers violated when calculating and paying them wages (including bonuses).
All bonuses to employees are subject to insurance premiums in the Pension Fund of the Russian Federation, FSS, MHIF (clause 1 of article 7 of Federal Law No. 212-FZ of July 24, 2009), therefore, when checking the FSS and PFR, inspectors are usually interested in the total amount of accrued premiums without detailed analysis.
Documentary registration of awards
According to the Labor Code of the Russian Federation, the establishment of bonuses for employees is the employer's right, and not his obligation. This means that the employer has the right to approve a remuneration system that provides for a bonus component (salary-bonus, piece-bonus system of remuneration, etc.) and document this fact. Please note that if the employer's internal documents enshrine a remuneration system that includes bonuses, then in this case the accrual and payment of bonuses to employees, in accordance with internal agreements, is the employer's responsibility. Failure to comply with this obligation may lead to well-founded complaints from employees and serious claims from the labor inspectorate. In this regard, it is important to correctly document the procedure and conditions for bonus payments to employees.
In which documents it is necessary to reflect the conditions and procedure for awarding bonuses to employees:
1. An employment contract with an employee. The terms of remuneration, including incentive payments, which include bonuses, are mandatory for inclusion in an employment contract (Article 57 of the Labor Code of the Russian Federation). At the same time, it should clearly follow from the employment contract under what conditions and in what amount the employee will be paid the bonus. There are two options for fixing the conditions for bonuses in the employment contract: to fully prescribe the conditions and procedure for bonuses, or to make a reference to local regulations that contain this information. It is advisable to use the second option, to give a reference to local regulations in the employment contract, because when you make changes to the conditions for encouraging employees, you will only need to make the appropriate changes to these documents, and not to each employment contract.
2. Regulations on remuneration, regulations on bonuses. In these local regulations, the employer establishes all essential conditions for bonus payments to employees:
- the possibility of calculating bonuses to employees (remuneration system);
- types of bonuses and their frequency (for results based on the results of work for a month, quarter, year, etc., one-time bonuses for holidays, etc.)
- a list of employees who are entitled to certain types of bonuses (all employees of the organization, individual structural divisions, individual positions);
- specific indicators and methodology for calculating bonuses (for example, a certain percentage of salary for fulfilling a sales plan; a fixed amount and specific holidays, etc.);
- conditions under which the premium is not charged. So, if an employee has a fixed bonus for the conscientious performance of labor duties, then the employee can be deprived of this bonus only if there are sufficient grounds (failure to perform or improper performance of the duties provided for job description; violation of internal labor regulations, safety measures; violation resulting in disciplinary action and etc.);
- and other conditions set by the employer. The main thing is that all the conditions for bonuses to employees in the aggregate do not contradict each other and make it possible to unambiguously determine which of the employees, when and in what amount the employer is obliged to calculate and pay the bonus.
3. Collective agreement. If, on the initiative of the employer and employees, a collective agreement is concluded between them, then it must also indicate information on the procedure for awarding bonuses to employees.
! Note: in addition to the fact that the employee signs an employment contract, the employer must familiarize him with the wage regulations, bonus regulations, collective agreement (if any) against his signature.
Inclusion of premiums in tax expenses under OSNO and STS
Labor costs for tax purposes under the simplified taxation system are accepted in the manner prescribed for the calculation of corporate income tax (clauses 6, clauses 1, clauses 2 of article 346.16 of the Tax Code of the Russian Federation). Therefore, when including labor costs (including the payment of bonuses) in expenses that reduce the taxable base for income tax and for the simplified tax system, one should be guided by Article 255 of the Tax Code of the Russian Federation.
“The taxpayer's expenses for labor remuneration include any charges to employees in cash and (or) in kind, incentive charges and allowances, compensation charges related to the work schedule or working conditions, bonuses and one-time incentive charges, expenses related to the maintenance of these workers, stipulated by the norms of the legislation of the Russian Federation, labor contracts and (or) collective agreements ”(paragraph 1 of article 255 of the Tax Code of the Russian Federation). According to paragraph 2 of Art. 255 of the Tax Code of the Russian Federation, the accepted expenses for wages for tax purposes include "incentive charges, including bonuses for production results, premiums to tariff rates and salaries for professional skill, high achievements in labor and other similar indicators." In addition, as a general rule, expenses in tax accounting are justified and documented expenses incurred by the taxpayer (Article 262 of the Tax Code of the Russian Federation).
Thus, having combined all the requirements of the Tax Code of the Russian Federation, we come to the following conclusion. The costs of bonuses to employees reduce the tax base for income tax and for the single tax paid in connection with the application of the simplified tax system, provided that the following conditions are met:
1. Payment of bonuses must be stipulated in the employment contract with the employee and (or) in the collective agreement.
We examined the procedure for reflecting the conditions of bonuses in the employment contract above: either fixing them in the employment contract itself, or a reference to the local regulations of the employer. Not all employers conclude a collective agreement with employees, however, if it does exist, then it should also provide for the possibility of paying bonuses and the procedure for bonuses.
! Note: a single executive order for the payment of bonuses is not enough to include bonuses in expenses. Bonuses to employees must be provided for in the employment contract with the employee and (or) in the collective agreement. Otherwise, the tax authorities have every reason to withdraw the “bonus” expenses and charge additional income tax or tax under the simplified tax system. This position of the tax authorities is confirmed by numerous court decisions in their favor.
2. There is a need for a direct relationship between the accrued bonuses and the "production results" of the employee, that is, the premium must be economically justified, related to the receipt of income by the organization or individual entrepreneur.
Thus, special attention should be paid to the wording according to which the bonuses are calculated. For example, awards for the anniversary (new year, vacation, etc.), as well as awards for high achievements in sports, for active participation in the public life of the company, etc. have nothing to do with the results of the employee's labor activity, therefore their acceptance for tax accounting is illegal (Letter of the Ministry of Finance of Russia dated 04.24.2013 N 03-03-06 / 1/14283). If bonuses are charged, for example, for specific labor indicators (fulfillment / overfulfillment of the sales plan, production plan, etc.), for the implementation of proposals that have brought economic benefits, then they can undoubtedly be taken into account in tax expenses. In addition, if the amount of bonuses is confirmed by calculations (for example, a percentage of the amount of contracts with new customers, of the amount of profit received, etc.), then the inspectors will have no chance to withdraw the costs of paying such bonuses.
! Note: often bonuses are awarded to employees with the following wording "For the timely and conscientious performance of their duties." If you want to include bonuses in tax expenses, it is better not to use this wording, because the timely and conscientious performance of their work duties is the employee's responsibility, and not an object of additional incentives. In this case, the tax authorities are likely to withdraw such expenses. Therefore, if it is impossible to give specific labor indicators for calculating the bonus, then it is better to indicate “For the results of work at the end of the month (quarter, year, etc.)”. In this case, it is possible to defend the right to include such premiums in tax expenses.
One more point: the source of payment of premiums. If profit is indicated as the source of payment of the premium, or as the basis for the calculation, but in fact a loss is received, then such premiums cannot be taken into account in tax expenses.
3. The accrual of premiums must be properly formalized.
The basis for calculating bonuses to employees is a bonus order. To draw up an order for bonuses, you can use the unified forms: Order (order) on employee incentives (Unified form No. T-11) and Order (order) on incentives for employees (Unified form No. T-11a), which are approved by the Resolution of the State Statistics Committee of the Russian Federation dated 05.01. 2004 No. 1 "On approval of unified forms of primary accounting records on labor accounting and remuneration ”. However, starting from January 1, 2013, it is not necessary to apply unified forms (clause 4 of article 9 of the Federal Law dated 06.12.2011 No. 402-FZ "On accounting"). Therefore, the order for bonuses can be drawn up in an arbitrary form, which is approved by the organization.
The main thing to pay attention to when filling out an order for bonuses:
- the incentive motive must correspond to the type of bonus named in the employment contract, local regulations, collective agreement (with reference to these documents);
- it should be clear from the order which employees are awarded the bonus (specific employees with their full name);
- the amount of the bonus for each employee must be indicated (the amount of the bonus must correspond to the calculated data);
- it is necessary to indicate the period for calculating the premium.
4. Bonuses to the head of the organization(who is not its only founder) it is better to issue it not by the order of the head himself, but by the decision of the founder (general meeting of founders).
This is due to the fact that the founders are the employer in relation to the head of the organization. Accordingly, it is within their competence to establish the conditions for the payment of the bonus and its size to the head.
Reflection of premiums in accounting
In accounting, the accrual of bonuses is reflected in the same way as the entire salary on account 70 “Payments with personnel for labor remuneration” in correspondence with cost accounting accounts (20, 26, 25, 44). Since bonuses to employees are subject to personal income tax, the payment of bonuses is made minus the withheld personal income tax.
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Legislative and regulatory acts:
1. Labor Code RF
2. Tax Code
3. Federal Law of July 24, 2009 No. 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund"
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