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From this article you will learn:

• Why implement employee bonuses?
• What is a reward system
• What indicators can be based on employee bonuses
• How to document the bonus system in the organization
• How to apply for a one-time bonus
• What mistakes do enterprises make when developing a bonus system

Employee bonuses - effective method motivate you to be more productive. Knowing about the opportunity to receive financial incentives, employees work with high efficiency, more fruitfully and efficiently, improve their skills and competence. But how to organize the bonus process competently and fairly? About it – in our article.

The main purpose of remuneration and bonuses for employees

Rewarding employees is the main method of increasing their interest in improving labor activity. If the company has a premium payment system, then the calculation of the final amounts is formed according to a special scheme. The main part of the earnings is paid at the tariff rate, piecework system or official salary. In addition to this part, additional accruals are made to the staff for high performance indicators.

A bonus in the general sense (from Latin praemium - reward) is a monetary or other material incentive given to an employee for success in a particular activity as a reward.

At the enterprise, a premium is called a part wages, focused on staff motivation to improve the quantitative and qualitative performance criteria. Thanks to bonuses, issues in the economic sphere and the field of management are resolved much more efficiently.

Bonuses for employees for performance are introduced primarily to improve efficiency labor process by stimulating the staff to perform their functions more actively.

Types of bonuses for employees: a brief classification

The diagram below shows a sample of the types of bonuses for employees.

Prizes are:

• production. They are issued if employees fully solve production tasks and do an excellent job with their tasks. official duties. Production bonuses are systematic. That is, companies can make payments every month, every quarter or at the end of the year;
• encouraging. Such bonuses are not directly related to the performance of the employee's official duties.

Payments are made at a time:

1. At the end of the year, based on the results achieved;
2. Every year for seniority;
3. Bonuses are given to employees with high performance;
4. The payment of bonuses is tied to memorable dates, anniversaries, etc.

By form of payment the reward happens:

• monetary;
• commodity (we are talking about memorable gifts, for example, nominal watches, sets of stationery, household appliances, various certificates).

Depending on the performance evaluations results of work bonuses to company employees can be:

• individual - the bonus is accrued to one or more employees, taking into account their personal contribution to the activities of the enterprise;
• collective - the award is given to all personnel for achievements in labor activity. Such payments are calculated based on the collective performance of the department or the company as a whole. Further, the amount received is distributed among employees depending on their personal contribution. The personal contribution is determined taking into account the hours worked, the basic salary and the labor participation rate.

By accrual methods awards can be:

• absolute, which are paid in a fixed amount of money;
• relative, calculated as a percentage.

By frequency distinguish:

• systematic bonuses, which are made on a regular basis;
• one-time bonus. That is, the company financially encourages employees, for example, for solving a task of increased complexity.

The frequency of payment of bonuses depends on several factors, these are:

1. The peculiarity of the activity of the enterprise, its departments or specific employees;
2. The nature of bonus indicators;
3. Accounting for the results of labor for certain periods of time.

By intended purpose the reward happens:

• general, when awards are given for success in work;
• special when employees are encouraged for solving specific problems.

Bonus system for employees and its main elements

Any organization has its own procedure for rewarding employees, regulated by local documents. This is a staff reward system. There are also criteria and indicators for employee bonuses. These are elements of the system of incentive payments that determine how, to whom, and in what amount bonuses should be given.

The elements of the employee bonus system are:

• bonus criteria for employees - indicators that the work of personnel must meet in order to accrue cash reward;
• a list of employees who are entitled to receive a bonus;
• the procedure for calculating premiums;
• procedure, terms of accrual and issuance of bonuses;
• sources of premiums;
• the procedure and grounds for reducing the amount of bonuses.

Since there are no clear requirements regarding the list of elements of the bonus system at the legislative level, each enterprise determines them at its own discretion.

Let's dwell on the existing bonus systems:

1. Rewarding current activities.

This system is similar to the traditional monthly payroll scheme. That is, if the employee works well, without remarks, then bonuses are given to him monthly. As a rule, the incentive payment is a certain percentage of the salary. This type of bonus is in great demand, because it increases the motivation of employees to work and is quite simple in calculations.

2. Project Award.

The most illustrative reward model. If an employee performs a predetermined amount of work, he receives a bonus. He is informed about the size of the bonus before the solution of the assigned tasks.

3. Bonus programs.

The amount here depends on the percentage that the manager is willing to pay employees. It is he who determines the amount of funds planned for issuance. This value, as a rule, depends on the personal interest of the employer in allocating a specific amount for the payment of bonuses. This type of encouragement is effective if the company attaches great importance to group work, when employees of departments perform similar labor functions.

4. Rewards that develop the loyalty of the enterprise.

As an example, here we can cite the usual thirteenth salary that companies give out to staff on New Year's Eve. It is difficult to say for what such bonuses are paid, but this phenomenon has already become a tradition.

5. Bonuses as part of the management system.

largest Russian company for production baby food thought about how to improve performance. As a result, it was decided to pay bonuses to the staff in case of successful implementation of the proposals.

Premiums are also classified according to the accrual method. Some companies form bonuses from the top down, creating a bonus fund based on additional profits. Others build a scheme from the bottom up, that is, they immediately lay down the issuance of incentive amounts to the budget as part of the payroll.

Each company strives to create a flexible and universal bonus system.

Principles of bonuses for employees of the enterprise

There are special award principles:

• fair and reasonable premiums;
• financial interest of employees in achieving the set results;
• general collective interest in work;
• encouragement of creative approaches to activities, responsibility, striving for the production of quality goods and services;
• simple determination of the amount of bonuses;
• a clear understanding by employees of the relationship between labor practices and financial incentives;
• flexible changes in the concept of bonuses in accordance with the new goals and objectives of the material incentive;
• publicity of the premium concept as a combination of material and moral incentives in work.

The criteria for bonuses to employees must correspond to the types production tasks, depending on what labor contribution to the development of the company was made by each employee and the entire team as a whole. There should be very few criteria. At the same time, it is necessary that they be enough to ensure the connection between the promotion and the main production goals with the results of the work of hired personnel.

Bonus indicators for employees: who and for what to reward

To justify the accrual of bonuses, it is necessary to clearly formulate the indicators of bonuses to employees of the enterprise. There are indicators:

• quantitative (fulfillment and overfulfillment of the planned volume, the percentage of fulfillment of production standards, ensuring the uninterrupted and rhythmic operation of equipment, compliance with or reduction of the planned terms of repair activities, carrying out work with a smaller number in comparison with the norm, etc.);
• qualitative (improving the quality of manufactured goods (works) and other technical and economic indicators of the company's activities (workshop, site, shift, team), including a decrease in the labor intensity of goods, savings in comparison with the established norms for the consumption of raw materials, materials, fuel, tools and other material values, reduction of normative losses of raw materials, fuel, energy).

The criteria for employee bonuses are:

1. Execution / over-fulfillment of planned work on the release of goods, the provision of services;
2. Clear and complete compliance with the requirements job descriptions and labor agreements on the part of employees;
3. Saving employees of enterprise resources in the course of work;
4. Conclusion of a certain number of contracts for a specified period of time: month, quarter, year;
5. The employee's absence disciplinary actions for a specific time period;
6. Compliance with the norms and rules of labor protection;
7. Exhaustive execution of applications of local acts of the enterprise;
8. Absence of defective released goods;
9. Lack of substantiated complaints from the company's customers.

Bonuses for managers, specialists and employees are awarded on the basis of criteria related primarily to making a profit.

Among the criteria for rewarding managers are:

• the efficiency of the entire enterprise (for the head) or the structural department (for the heads of structural divisions);
• the amount of work performed by personnel under the direction of a particular supervisor;
• the absence or minimum number of defective goods in the areas entrusted to managers;
• compliance with job descriptions and provisions of labor agreements by employees;
• the conclusion by the head or employees in his subordination of agreements beneficial to the enterprise;
• solving important tasks related, for example, to the organization of staff development.

The company must clearly list the bonus criteria, differentiate them by groups of employees and departments. It is possible that a single award criterion will be obtained.

The amount of bonuses is set in accordance with each bonus indicator, either as a percentage of the basic salary, or in a fixed amount. Money. So, for increasing production volumes, improving productivity, reducing the cost of goods or improving the quality of products (works, services), the amount of the premium is assigned as a percentage for each measurable point of improving the corresponding indicator in comparison with its norm, planned or other value.

Each company gives its staff bonuses at different intervals. Bonuses for employees in this regard are determined by the production characteristics and nature of the enterprise's labor activity, the duration of the production cycle and the conditions for calculating bonuses, the frequency of planning, accounting and reporting established for them. Usually bonuses are given out to staff every month.

Why document the conditions for bonuses to employees

The Labor Code of the Russian Federation says that the employer has the right to assign a bonus to his employees, but he is not obliged to do this. That is, the manager, at his discretion, decides the issue of approving a remuneration system that provides for bonuses. The remuneration mechanism can be piece-bonus, salary-bonus, etc. This fact must be recorded in local acts.

Important! If the internal documentation of the enterprise reflects the system of remuneration, including bonuses, then the employer in this case is obliged to accrue and issue bonuses to its personnel in accordance with internal agreements. If he fails to comply with this obligation, workers can apply to the labor inspectorate. That is why it is important to correctly reflect in the documents the procedure and conditions for issuing bonuses.

We list the documentation in which the conditions and procedure for bonuses to employees should be prescribed:

1. Labor agreement with the employee.

AT employment contract the conditions for the payment of salaries and additional financial incentives, including bonuses, should be indicated (Article 57 Labor Code RF). It should be unequivocally clear from the text of the document when the employee is entitled to count on bonuses and in what amount.

The bonus condition in the employment agreement can be reflected in two ways: fully indicate the circumstances and procedure for issuing bonuses or refer to internal regulations enterprises where this information is registered.

It is better to give preference to the second option and note the name of the local documentation in the text of the contract. It's easier and more convenient. If it is necessary to change the terms of bonuses, then it will only be necessary to reflect this in these internal documents, and not in each contract.

1. Regulations on wages, regulations on bonuses.

Here, managers indicate all significant conditions for bonuses:

• the possibility of financial incentives for employees (remuneration system);
• types of bonuses existing in the company, and with what frequency they should be paid (for the results of activities during the month, quarter, year, or, for example, a one-time bonus on the eve of holidays, etc.);
• list of bonus employees (all staff, certain departments, selective positions);
• specific indicators and a bonus scheme (for example, a certain percentage of the salary for the implementation of the sales plan; a fixed amount for specific holidays, etc.);
• other conditions set by the authorities. The main thing is that there are no discrepancies between the conditions for accrual and the issuance of bonuses. It should clearly follow from the conditions when and in what amount the authorities are obliged to reward the personnel of their institution.

1. Collective agreement.

If a collective labor agreement is concluded between the employer and employees, then it should also contain information on the procedure for calculating and issuing bonuses.

Note: the employee must sign the employment contract, as well as leave a signature in the regulation on remuneration, in the regulation on bonuses and in collective agreement(if any) after review. These documents are provided to the employee by the head.

Regulations on employee bonuses

Award Regulations - internal document enterprises where all the rules for bonuses to personnel are prescribed. The regulation on bonuses to employees, a sample of which you can download on the Internet, provides an important advantage. Tax office will not be able to present claims to the company related to the inclusion of bonuses in the composition of labor costs when calculating income tax.

The regulation on bonuses to employees (2018) can be presented as:

1. Section (annex) of the collective agreement;
2. Section of the regulation on remuneration;
3. Independent normative act.

If the company is small, it is allowed to draw up a single regulation on bonuses. If the company is quite large, it is better to develop a position for each division or group of departments.

The structure of this document is always the same. It prescribes the criteria and conditions for issuing bonuses, the amount and frequency of their payment, the calculation scheme, the list of violations due to which the bonus is reduced, as well as the list of payments for which bonuses are not charged. It is recommended to include the following chapters in the provision on bonuses for employees, which you can download on the Internet:

Chapter 1. General provisions.

This section prescribes the goals of introducing a bonus system. For example, monetary incentives can be aimed at increasing labor productivity or the quality of goods, works and services.

Chapter 2 Types of awards and conditions of awards. It is better to reflect in the document what the award is for and according to what criteria it is paid. So, bonuses can be due for:

• intensity of labor activity;
• continuous work experience at the enterprise;
• results of labor activity.

Important! In order for the accrual of bonuses to be justified without problems, it is necessary to develop and clearly formulate the criteria for bonuses to employees.

Do not use vague language, such as "for good work" or "observance labor discipline».

Here you can also mention holiday bonuses and other rewards paid out of profits. In general, premiums may vary depending on:

• categories of employees: for example, bonuses are given only to workers, bosses, specialists or employees (used to evaluate the results production activities) or to all staff (for example, bonuses for long service or for general achievements in work);
• time of payments (according to the results of work for the month, quarter or year);
• frequency of issue (bonuses are both regular and one-time);
• the fund from which funds are taken for the issuance of bonuses (from the payroll or profit fund);
• attitudes towards taxation (whether premiums are taken into account for tax purposes or not);
• the amount of premiums (fixed or as a percentage of any indicator).

Chapter 3 The procedure for calculating premiums.

This chapter establishes a list of employees who are entitled to bonuses. Prescribe the names of departments, specialties, positions or types of work.

The amount of bonuses can be expressed as a specific amount, as well as as a percentage of a certain indicator. For the full implementation of the plan, the manufacture of products in the prescribed volume, the absence of defective products, complaints, the performance of work and the provision of services at a given time, etc., a constant amount of bonuses may be due (for example, 15% of piecework wages, 40% of permanent part of salary).

If it is difficult to determine the amount of incentive payments due to the large number of bonus criteria, it is better to set the minimum and maximum bonus amounts (for example, the monthly bonus amount is from 10 to 40% of the salary). Often, department heads are instructed to set the amount of bonuses for a particular employee. But in such situations, managers can be accused of bias. Therefore, it is better if the amount of the premium is still associated with specific criteria.

In addition, the chapter should describe the scheme for deciding on the accrual of bonuses:

1. Who decides to reward employees;
2. How is this decision brought to the accounting department;
3. How often employees are given this or that bonus;
4. How long does it take to make a decision on bonuses for personnel based on the results of the month or quarter.

It also indicates the conditions due to which management has the right to reduce the amount of the bonus:

• the employee does not perform or performs improperly his labor functions;
• violates internal labor regulations;
• violates labor discipline (plays truant, appears at work in a state of alcohol, drugs, toxic intoxication etc.);
• does not follow the orders of superiors;
• violates the requirements of labor protection and industrial sanitation.

Chapter 4 Types of violations that reduce the amount of bonuses.

This chapter prescribes the conditions for issuing bonuses, as well as a list of situations due to which the bonus is reduced or not assigned:

• the employee was transferred to a position with a lower pay, he was reprimanded or reprimanded;
• the employee violated fire safety and safety regulations, labor protection requirements, internal labor regulations;
• poorly performed his labor functions prescribed in the job description, ignored his duties or performed them improperly;
• did not follow the orders and instructions of the management or the requirements of another administrative documentation firms;
• lost, damaged, caused damage to the property of the enterprise or other loss by his actions;
• skipped working days, appeared at work in a state of intoxication or was absent without good reason.

Chapter 5 Conclusion.

The chapter indicates how the provision comes into force and how long it is valid.

The moment of entry into force can be reflected in the document itself or in the order of the head of the enterprise. If the period of validity of the provision is not indicated, it is considered that it is unlimited. That is, the provision is relevant until it is canceled or until the moment when the company adopts a new internal act, where it prescribes the procedure for bonuses to employees.

How to issue a memo and an order for bonuses to an employee

The regular bonuses provided for by the wage system do not need to be recorded in separate documents in order to be able to make decisions on the issuance of such remuneration. The procedure for incentive payments is already reflected in the internal regulation on bonuses.

If the manager wants to give an unplanned bonus to a specific employee, thus noting his merits, and this financial incentive is not provided for by a collective or labor agreement, he can petition the higher authorities to make this decision. In this case, a memo is drawn up (bonus payments to employees). The main part of its content is information on the basis for the question of bonuses for an employee.

The final decision on both regular and one-time bonuses is made by the director of the enterprise. But in the first case, he approves the results of the distribution of the company's bonus fund, and in the second, he decides whether to reward the employee or not.

The employee bonus report includes the following information:

1. The name of the enterprise (in full) where the employee works;
2. Full name of the general director of the institution and the direct supervisor of the employee in respect of whom the issue of bonuses arose;
3. General information about the specialist, his work experience, a list of successes and achievements in work;
4. Description of the specific situation, as a result of which it was decided to reward this employee (for example, he overfulfilled the plan, developed and implemented a rationalization idea, etc.);
5. Award application;
6. The date the memorandum was written.

The head of the department where the rewarded employee works is obliged to read the memo and sign it. If an employee has multiple supervisors different levels, then they all must sign the document.

After the approval of the application for bonuses (the visa of the director of the enterprise on the form of a memo is used as confirmation) personnel department forms an order for bonuses to employees, a sample of which should be in each organization. The order must also be signed by the head of the company. When all documentation is completed, the accountant gives the employee a bonus.

To issue a bonus order, you can fill out:

• unified forms T-11 and T-11a, approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1;
• freeform form. It must be developed and approved by a specific company.

In both cases, the order will have legal force, since from October 1, 2013, it is allowed to use not only unified forms to draw up this document (see data of the Ministry of Finance of the Russian Federation on 04.12.2012 No. PZ-10/2012, section “Primary accounting forms documents").

But the order form must still contain the information necessary for such documentation (see paragraph 2 of article 9 of the Federal Law “On Accounting” dated 06.12.2011 No. 402-FZ), namely:

• Title of the document;
• the date of its formation;
• name of the institution;
• the size and unit of measurement of the premium (for example, a cash prize in the amount of 10,000 rubles, etc.). In this case, you need to write:
• F. I. O. of the employee being awarded;
• the title of his position and the corresponding structural department;
• the basis for the award;
• form of encouragement;
• the size of the premium;
• on whose behalf the award is made;
• job title, full name and signature official responsible for the execution and / or registration of the operation / event;
• signature of the director of the enterprise.

The letter of Rostrud dated February 14, 2013 No. PG / 1487-6-1 says that non-state institutions have the right to use free forms of primary accounting documentation containing the above data.

Evaluation of the effectiveness of the bonus system for employees

In order for the employee bonus system to be effective and function successfully, it must be regularly analyzed and monitored. If errors are detected and eliminated at each stage in a timely manner, then both an individual employee and the entire company will work much more efficiently.

In short, an effective incentive system provides a visible economic benefit that exceeds the cost of its implementation. At the same time, each employee receives an appropriate financial reward for their work.

The main criteria by which the bonus system is evaluated are:

• compliance of the indicators taken into account when bonuses, the goals of the department or enterprise in general;
• assessment of how correctly the base for calculation is chosen. It is necessary to regularly analyze the degree of implementation of the selected system of indicators over a long period of time. If the established base is below the actual level of its implementation on a regular basis, it needs to be reviewed;
• the presence of positive dynamics of the estimated indicator from the introduction of the bonus system. If the incentive scheme does not contribute to the improvement of the specified labor indicators, then it has exhausted itself, and therefore it is necessary to think about introducing a different mechanism. In this case, it is necessary to exclude the influence of factors that do not depend on the will of the employee (malfunctions technical means, forced downtime);
• the adequacy of the premium amount. The amount of the bonus must exactly correspond to the achievements of the employee. It is quite difficult to evaluate this, since it is necessary to analyze the impact of numerous factors. If several bonus factors are set, you need to find out if there are any distortions in the labor costs required for their implementation. It should be understood that bonuses in the amount of 7% or 10% of the salary, the tariff rate are not stimulating;

Methodology of bonuses according to KPI

Let's illustrate an example of how indicators are calculated KPIs, on the example of using the bonus method, two methods are most often used for this, discussed in detail below.

The first way to calculate the premium

The variable part of the salary (bonus part), which is calculated as a percentage of the official salary using the calculation of the employee's performance ratio:

Note that the formula is applicable only to those employees whose performance ratio exceeds 100%, i.e. reached the target level of indicators, taking into account the values ​​of all KPI and their weights. Employees who have not reached this level are deprived of the bonus part. Usually, the amount of bonus payments is limited by the employee's bonus fund.

Suppose that the official salary of the head of the production department is 40,000 rubles. Then his bonus part based on the results of the work performed will be 9.3% of the salary: 40,000 rubles. × 0.093 = 3720 rubles. (Table 7.6).

Obviously, for two indicators ("share of production by assortment" and ""), the results are below the normative (normal level). However, the overall result (109.3%) is above the normal level, so the employee is awarded a bonus based on the results of the work performed.

The second way to calculate the premium

The total performance bonus is determined on the basis of the employee's bonus fund as the sum of personal bonuses earned for each KPI separately. If the size of the bonus fund is known, then the maximum possible premiums for all indicators are initially determined KPI depending on their weights.

depending on how much the actual value of this indicator exceeds the norm, a premium is charged:

The formula is applicable only for those indicators for which the "fact" is greater than the "norm". Otherwise, the premium this indicator not charged. Then private premiums on all KPI add up and display the total bonus of the employee:

Table 7.6

Premium calculation example (first method)

Key indicators KPI		Base Base level	Norm Normal level	Goal Target level	Fact Actual level	Index KPI,%
Volume of production		3 million rubles	5 million rubles	6 million rubles	5.5 million rubles
Share of production by assortment
Share of defective products
Logistics costs		150 thousand rubles	90 thousand rubles	60 thousand rubles	75 thousand rubles
Satisfaction of internal customers
Official salary
Performance Award

Table 7.7

Premium calculation example (second method)

Key indicators KRI		Base Base level	Norm Normal level	Goal Target level	Fact Actual level	Index KRI, %
Volume of production		5 million rubles	6 million rubles	5.5 million rubles
Share of production in assortment
Share of defective products
Logistics costs		90 thousand rubles	60 thousand rubles	75 thousand rubles
Satisfaction of internal customers

Let's go back to the example discussed earlier. Suppose an employee's bonus fund is 40% of the official salary, i.e. 40 000 rub. 0.4 \u003d 16,000 rubles. Then, when applying the second method of calculating the bonus, the personal performance table will change (Table 7.7).

The maximum possible premium for each indicator KPI is defined as a share of the bonus fund in accordance with the weight of this indicator and is accrued when the target level is reached. For example, for the criterion "output": 16,000 rubles. 0.35 \u003d 5600 rubles. Similar calculations are made for other indicators. In addition, the actual premium for each of the indicators is charged only if the actual level exceeds the normal one. Therefore, in the considered example, the premium was not accrued, since the standard was not met for two indicators - "share of production by assortment" and "satisfaction of internal customers" are below the normal level. For other indicators, the premium is calculated according to the following formula:

If we add up the actual premiums for all indicators KPIs, get the total bonus of the employee: 2800 rubles. + 800 rub. + 800 rub. = = 4400 rub.

Ultimately, the premium for each indicator KPI is calculated as a share of the maximum possible premium, depending on how much the actual value of this indicator exceeds the standard.

Let's analyze which of the considered methods should be chosen. What is the preferred way?

First way- is more stringent for the company's employees, since it hides penalties for not reaching the normal level for certain indicators KRI. If, according to these performance indicators, the result is below 100%, then the performance ratio decreases and, as a result, the employee's bonus decreases. Thus, the first method of calculating the bonus component motivates employees to a greater extent to keep their attention on all indicators. KPIs, not just the most important ones. It should be kept in mind that the base values ​​of the indicator KPI should not be overestimated or underestimated. This can lead to the fact that the result (in percentage) for these indicators will be inadequately high, if the actual level is even slightly above normal or, otherwise, too low. It is clear that this will distort the effectiveness of the activity. In other words, the range between baseline and normal levels should be wide enough to increase the robustness of the valuation and premium calculation results.

Second way- is softer or more democratic, since it does not involve penalties, i.e. the premium for indicators for which the norm is not reached is simply not accrued.

In the modern world, HR departments of most companies are increasingly relying on such a method as employee bonuses. With the help of this technique, it is possible to significantly increase the attractiveness of the company for applicants and employees, which in turn makes such a company competitive. Another advantage of employee bonuses is that motivated employees carry out their official duties much more powerful and efficient.

What is employee bonuses

The key method of increasing the material interest of employees in improving performance is the use of bonus payment systems, in which the main part of the salary (payment at the tariff rate, piecework or official salary) is supplemented by financial incentives for the effective performance of their work.

In the general sense premium(from lat. praemium - reward) - financial or other material incentives issued as a reward for success in any activity.

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In the company, the bonus is a part of the salary, which is focused on motivating employees to improve the quantitative and qualitative criteria of work and leads to a more effective solution of issues in the economic and managerial sphere.

The main objective of bonuses is to improve the efficiency of the company's workflow by stimulating the labor activity of employees.

The organization of bonuses for personnel is based on the bonus systems accepted by the employer in agreement with the trade unions, prescribed in a special Regulation on bonuses and a collective agreement.

All bonus payments can be divided into the following categories:

1. According to the final indicators:
   • A personal bonus is given to an individual employee for certain achievements.
   • The collective bonus is awarded to the department, shop, brigade for their common success.
2. Payment form:
   • Monetary incentives are issued in financial terms.
   • Commodity premium is issued in the form of a valuable gift.
3. By accrual method:
   • The absolute premium is calculated in a fixed amount.
   • When calculating the relative premium, individual interest and allowances are taken into account.
4. For the intended purpose:
   • A general bonus is paid when high performance is achieved in the course of the company's work process.
   • A special type of bonus is awarded for completing special tasks.
5. By frequency of transfers:
   • Bonuses of a systematic nature are paid systematically.
   • One-time bonuses are paid once.
6. Award criteria:
   • The production bonus is accrued systematically: for a month, a year, at the end of work on a project, etc. These incentives are given to employees as gratitude for conscientious work and performance of official duties.
   • The incentive bonus is not related to the job duties of the employee. Such a bonus can be paid for length of service, by a significant date in the life of an employee, after the expiration of the working year.

The introduction of material incentives by the authorities is a contribution to the productive work of the team. As a result of applying the following methods:

• there is competition within the team, the effect of competition;
• the level of self-realization of employees increases, and the feeling of satisfaction from a job well done pushes them to new labor achievements;
• professionally successful employees do their best to maintain their reputation and show by personal example to those who are lagging behind that they have something to strive for.

However, not everything is so prosperous and rosy, there are also disadvantages, for example, creative professions are not the best area for applying monetary motivation. In addition, the conditions for employees of different ages are unequal (some are already near retirement age, while others are young specialists). On this occasion, disputes often arise in the team.

How to develop a provision for employee bonuses

The company must create a bonus system for employees on its own, i.e. the company has the right to accept any kind of incentives for its staff. Prizes can be both tangible and intangible.

The process of paying bonuses can be fixed in the following regulatory documentation:

• labor agreement (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);
• collective agreement (part 2 of article 135 of the Labor Code of the Russian Federation);
• a separate internal document of the company, for example, in the Regulation on bonuses (part 2 of article 135, part 1 of article 8 of the Labor Code of the Russian Federation).

The creation of the Regulations on employee bonuses is a right, not an obligation of the company. Such a Regulation is necessary in situations where the company has decided to further develop the bonus system. If the bonuses are one-time, then for their issuance it is only necessary to issue an order signed by the head in the unified form No. T-11 or No. T-11a, if the bonuses are paid immediately to a group of workers (part 1 of article 8 of the Labor Code of the Russian Federation).

The system of the Regulations on bonuses to employees may consist of the following sections:

1. General provisions.

Usually, this paragraph specifies the goals of introducing a provision on bonuses. It is explained at the expense of what financial resources the bonuses are issued and to which funds they relate, to which groups of employees they apply. The list usually includes all staff members and sometimes collaborators. Contractors under a civil law contract are not members of labor relations with the employer, in connection with which they are not included in the list of bonus employees. It is especially necessary to monitor those employees who have not fully worked out the period for which financial incentives are accrued. If all of the above points are not fixed in the Regulations on bonuses to employees, then disputes cannot be avoided.

1. Types of bonuses and allowances, as well as indicators of employee bonuses.

In this paragraph, it should be written for what exactly the award is issued, and indicate the indicators of its issuance. The most popular are the following criteria:

• increase in labor productivity;
• improvement of production indicators;
• fulfillment or overfulfillment of the plan established by the company;
• increase in sales;
• performance of other especially important tasks and urgent works;
• implementation rationalization proposals;
• innovation in work, development of new equipment and technologies;
• active participation, significant contribution to the implementation of projects, development and implementation of measures aimed at saving money;
• results at the end of the work.

When determining the type of encouragement, it is necessary to abandon general formulations, for example, “for the result of work”, as they are vague and controversial. An employee can appeal against the size of the bonus assigned to him or its absence, explaining that any result is a result.

1. The procedure for calculating the premium and the frequency of payments.

The procedure for calculating a bonus for an employee in order to encourage him depends on various points that must be taken into account. It is also important to know that the calculation process has its own complexities. In this regard, if the director or accountant does not have such experience, it is necessary to contact specialized companies who will provide accounting calculations of this kind.

This section should describe the process for deciding whether to pay a bonus:

• The frequency of accrual and issuance of bonuses (monthly, quarterly, annual, one-time, upon completion of the project).
• The basis for making a decision on the payment of a bonus (a memo from the boss, a report submitted by the employee, a plan for the sale of products and indicators of its implementation, and other documentation on the basis of which the employer will decide on the award of the bonus and its amount).
• Additional steps to agree on the issues of issuing a bonus, which should be fixed in the regulation, are to find out who and in what time frame considers this issue.
• The period of consideration of documents-grounds and the timing of the decision.
• The process of familiarizing with the decision of employees.
• The process of bringing the decision made by the authorities to the employees of the accounting department. Ideally, the transfer of such documentation should be recorded in a separate log.
• Award dates. Typically, an employee receives a bonus on the day of receipt of the salary, established by the employment agreement or local company documentation.
• List of payments for which bonuses and allowances are not made.

Before signing the Bonus Regulations, you should find out which types of payments will not be taken into account when calculating the bonus. This moment is especially popular with employers in the Far North and territories equated to it. For example, the employer decided to accrue bonuses to employees in the amount of 60% of the basic salary. In this situation, it is necessary to fix in the Regulation on bonuses that bonuses are accrued as a percentage, based on the size of the employee's salary.

If it is written that the bonus is equal to 30% of the employee’s salary, then its amount will seriously increase, since the salary includes both the official salary and additional payments for irregular working hours, and district coefficient, and a percentage premium. In this situation, deciding to accrue to the employee a bonus in the amount of 6,000 rubles. taking into account the tariff rate of 20,000 rubles, as a result, you can get an amount of 10,000 rubles. And if the company has 200 such employees, then unplanned costs in the organization will amount to approximately 800,000 rubles.

1. Final provisions.

This paragraph regulates the procedure for the entry into force of the Regulations on bonuses to employees and the period of its validity. As a rule, the bonus provision is valid until it is canceled or until a new local bonus act is developed and adopted. If it is an annex to the collective agreement or one of its clauses, then its effect ends at the end of the agreement or the provision is extended along with the collective agreement. Pay special attention to the following point: if the bonus application is a section of the collective agreement, then the rules for adjusting the collective agreement are attached to it.

This list cannot be called complete; in each organization, it can be supplemented with items related to the specifics of its workflow. For example, these can be items indicating the categories of employees to whom bonuses and incentives are not paid, sections on material assistance to employees, additional financial incentives related, for example, to temporary disability, etc.

After the Regulation is developed, it is necessary to coordinate it with the trade union, if any, and approve it from the director of the company in accordance with part 4 of Art. 135 of the Labor Code of the Russian Federation. It is necessary to familiarize each employee with the Regulation under his personal signature (part 3 of article 68 of the Labor Code of the Russian Federation). To do this, it is necessary to attach a piece of paper to the Regulations, in which employees, after familiarization, will sign.

If the employee can prove that all the criteria and conditions for bonuses are met by him, then the company and its superiors of the State Inspectorate of the Russian Federation or the court may be held administratively liable under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation (Article 23.12 and Part 2 of Article 23.1 of the Code of Administrative Offenses of the Russian Federation). The amount of penalties is:

• for the director - from 1,000 rubles. up to 5,000 rubles;
• for individual entrepreneurs - from 1,000 rubles. up to 5,000 rubles;
• for a company - from 30,000 rubles. up to 50,000 rubles

Repeated violation will result in:

• for the director (official) - penalties in the amount of 10,000 rubles. up to 20,000 rubles or disqualification for a period of one to three years;
• for individual entrepreneurs - penalties in the amount of 10,000 rubles. up to 20,000 rubles;
• for the company - penalties in the amount of 50,000 rubles. up to 70,000 rubles

These measures of responsibility are provided for in Part 1 and Part 4 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

Employee bonus criteria, or how to choose whom to encourage

Bonuses for employees can be carried out both individually and according to a group of established criteria. Specialists identify four main groups of bonus indicators that stimulate workers for individual labor results:

1. Quantitative indicators: fulfillment or overfulfillment of production indicators for the release of products and nomenclature, the percentage of fulfillment of production standards, organization of uninterrupted and rhythmic operation of technical equipment, compliance with or reduction of the deadlines for the implementation of repair work established according to the plan, performance of work by a smaller number of employees compared to the accepted standard, lowering the labor intensity of products etc.
2. Qualitative indicators: improving the quality of manufactured products, the percentage of delivery of goods from the first presentation, reducing the number of defective products, increasing the grade factor of the goods, etc.
3. Saving resources used: budget spending of semi-finished products, materials and resources, fuel, reducing service costs production equipment etc.;
4. Rational use technology: fulfillment of the terms established according to the plan for the development of new technical equipment, the implementation of technological discipline, increasing the load factor of technical equipment, etc.

The main disadvantage of the employee bonus system is the possibility of an anti-incentive as a result of illiterate personnel motivation. An indicator chosen in a stimulating role, in reality, can go into the category of anti-stimulus. Example: if employee bonuses medical institutions set depending on the number of patients who applied to them - the most popular indicator of the work of such institutions - then hospital staff may have a desire to increase the number of patients.

In order to avoid the appearance of an anti-incentive, various methods are used, for example, other indicators are included in the bonus system for employees that can correct the work of the main indicator.

In a scorecard, usually provides for a hierarchy of incentives. Usually this happens either in a simplified version using 2-3 indicators, or by fixing the mandatory and additional conditions for bonuses to employees, or by establishing the main, basic and additional bonus criteria.

In the first situation, 2-3 performance indicators are formed as incentives for the work process.

In the second situation, the establishment of a systematization of incentives involves the use of bonus conditions for employees. Bonus conditions- quantitative and qualitative indicators of the work process, the implementation of which will provide the employee with financial incentives. If the mandatory conditions are met, the employee will be paid most of the incentive - 60-70%. Fulfillment of additional conditions increases the amount of the promotion. If the mandatory conditions are not met, the reward amount can be reduced to 50%.

The most complicated bonus procedure is provided for when applying the third variant of the hierarchy of incentives, that is, when dividing the criteria into main, main and additional.

The main criterion called the criterion that is considered the most important incentive in the work process of the company and on the observance of which depends almost half or even more of the bonus.

Main criteria 2-3 less significant criteria are named, but also important indicators in the company's workflow. For example, the state of working capital, an increase in productivity of the work process, budgetary use of resources, etc. If they are observed, the base bonus increases by 20-40%.

Additional criteria called those criteria that are characteristic of individual professions, private. For example, for an economic position, this may be a rationale for planned calculations, for a seller, compliance with sanitary standards, etc. If they are observed, the base bonus increases by 10%.

The criteria for rewarding employees should be clear, simple and easy to remember for them. There is an opinion that with the complication of the reward system, its understanding worsens and efficiency decreases.

For managers, specialists and employees, bonus criteria are directly related to making a profit. Some experts speak about the fact that it is necessary to take into account in the system of incentives for the heads of companies such indicators as the fulfillment of obligations under contracts, an increase in production volumes, and ensuring the production of products of a modern technological level and of appropriate quality.

The condition of the award as a rule, is the work process during the accounting period and the implementation of the indicators fixed in the plan. Compliance with labor discipline is considered one of the key conditions for bonuses to employees. Employees who have met the planned targets, but committed disciplinary offense, for example, those who were intoxicated at the workplace or were late for work, do not qualify for the full financial incentive. Usually they are either completely deprived of the bonus if the disciplinary violation was serious, or they receive less incentive than those employees who have met both the targets and the conditions of the bonus. An employee who has not fulfilled the bonus conditions does not receive the right to a bonus or receives the right to encourage in the established (basic) amount.

Prize amounts usually set as a percentage of the base salary. Quite popular in the local regulatory documentation on remuneration is the provision for the payment of bonuses in the amount of 40% of the basic salary, although you can also find bonus provisions that involve incentives in the amount of 75% of the basic salary.

The amount of the bonus for a particular employee is established by the employer, taking into account the degree of performance of indicators and bonus conditions.

Expert opinion

Even small bonuses for saving resources are effective

Marina Melchukova,

CEO of Mediastar, psychologist, Gelendzhik

A couple of years ago, I was the head of the production of furniture on a metal frame. At the workplaces, the employees had a complete mess and dirt, in the reporting documentation - confusion and chaos. Discipline also suffered. In addition, there was a huge overrun of raw materials, resources (electricity) and a significant percentage of defective products. Due to low profitability, the question of liquidating this production was raised. And now I will tell you how we managed to correct the situation.

We started with the implementation of the 5S model. After we cleaned up the production shops, we moved on to the next stage - we established a bonus for savings for employees. Now they had the right to independently decide what materials and spare parts they needed, what they could really save on without losing the quality level, in order to receive financial incentives. Thus, the price of materials for the production of 15 products in the workshop for cutting and processing metal was 1,500 rubles. (cutting disc - 1 piece, peeling disc - one piece, metal pipes - 25-34 and 15 meters).

With the correct use of materials, a worker can save 300 rubles. This can be done at any point: use fewer circles, perform a more competent cutting of the pipe. From the amount saved, the employee received a bonus of 30% (approximately 90 rubles).

In addition to the obvious benefits, there was also no need for a storekeeper who was involved in accounting for materials. And this is a monthly savings of 35,000 rubles. under the article (salary and plus tax deductions from it). Now each production shop independently decided what materials and in what quantity they needed. The brigadiers hung the forms in a conspicuous place, and the employees noted that they had already used up. Based on these indicators, once a month, the foremen made requests for replenishment of materials. Similar forms were kept for manufactured products.

One of the main achievements of this approach is that employees began to realize how the cost of goods is formed. Based on the results of the week, they themselves could calculate how much they managed to save or what was the overrun of materials. All this affected their wages. Employees have become more careful with the materials and technical equipment of the factory. The workshops became clean, discipline developed.

Employees realized that they can influence the level of their wages. Thanks to these measures, the factory was able to reduce the stock of materials in the warehouse and reduce the downtime of technical equipment. Marriage is reduced to the minimum and is possible only in situations where the employee does not comply with the thickness standards or violates the pipe rolling technology.

How to write a memo for employee bonuses

Systematic bonuses, which are provided for by the remuneration system, do not need additional documentation to make a decision on bonuses to employees. The process of assigning and paying such financial bonuses is already provided for by the local normative act on employee bonuses.

In a situation where the manager wants to celebrate the performance of a particular employee by paying an unplanned bonus that is not provided for by the terms of the collective agreement or labor agreement, he can petition the higher management for such a decision. It is for this that the office on bonuses to employees is written. A key component of its content is data on the basis on which the issue of paying a financial bonus for an employee was raised.

The right to make the final decision on employee bonuses - both regular and one-time - remains with the director of the company. Only in the first situation, he approves the results of the distribution of the organization's bonus fund, and in the second, he makes a decision on the accrual or non-payment of bonuses to staff.

Award memo specialist should include the following information:

• the full name of the company in which the employee carries out the workflow;
• Full name of the general director of the company and the immediate supervisor of the rewarded specialist;
• Title of the document;
• general data about the employee, his work experience and a list of his professional successes and achievements;
• a description of a certain situation, as a result of which a decision was made to pay him a bonus (overfulfillment of planned indicators, development and implementation of a rationalization idea, etc.);
• application for an employee bonus;
• date of formation of the memo.

The signature with the decoding of the head of the department certifies the memo. If an employee has several bosses of different levels, then each of them must sign this document.

After application for an award specialist is approved (confirmation is the presence of the director of the company on the form of a memo), the personnel department issues an order, which also needs the signature of the director of the company. After all the documents are drawn up, the accounting officer transfers funds to the bonus employee.

The employee who is responsible for compiling the memo must not forget that in this document all information must be recorded that allows us to conclude that the employee actually deserves the bonus. A memo can be either printed or handwritten on an A4 sheet.

The most common wording for employee bonuses

The conditions for employee bonuses are determined on the basis of the personnel incentive system that has been formed in the company. When using general bonuses, the key provision is the achievement of specific (in most cases, averaged) indicators, the performance of work within the specified time frame, etc. Upon successful completion of the work plan established in the company, the bonus is issued on the basis of a general order based on the results of a month, six months, a quarter or another term. A list of employees who committed any violations is also clarified. Violations may affect bonus payments.

The wording of orders for the payment of bonuses to personnel in most situations sounds monotonous:

• “for the successful completion of the task (plan, assigned duties)”;
• "for the high quality of the work done";
• “for achieving high results in work”, etc.

If the company applies individually oriented system bonus payments, then such payments may not be related to a time period, but be assigned only for certain individual achievements. In this way, an order to pay a bonus to one employee or a shift, a team, etc. will look like this:

• "for the successful representation of the interests of the company in negotiations with the client and the conclusion of a special profitable contract»;
• "for the performance of a particularly difficult urgent task";
• “for the use of a non-standard (creative) approach to solving the issue”, etc.

For an organization that works for the future, it is important not only to achieve the set targets on time, but also to motivate employees for professional growth, improve the image of the organization, attract more partners to cooperate, strengthen their positions in relation to competitive companies. Such tasks can be solved in different ways, including by taking into account the personal successes of employees, to stimulate which the bonus system is oriented.

Successful participation of employees in various festivals, competitions, developmental events is a plus for the image of your company. There is logic in the organization of competitions within the company with subsequent financial incentives. With a competent approach, the economic result from increasing the professionalism of employees, improving working conditions and greater coherence of the team will be much higher than the money spent on paying bonuses.

Forms for employee bonuses in such a situation, they can simply contain information about the success of employees:

• for participation in the competition professional excellence»;
• "for representing the organization at the All-Russian festival";
• "for winning the football competition among the specialists of a law firm."

Another method that can improve relations in the company's team and increase the level of responsibility for the result of each employee is the payment of individual material incentives dedicated to special dates in the life of an employee (wedding anniversary, birth of a son or daughter, etc.).

A key aspect of the organization's activities is the desire to retain highly qualified and experienced employees. Rewarding employees for loyalty to the organization, many years of effective work in it, rewarding family dynasties, creating conditions for their emergence - all this has a serious impact on the company's workflow.

How to issue an order for employee bonuses

Employee bonus order can be completed by filling out the following forms:

• unified forms T-11 and T-11a, which are approved by the resolution of the State Statistics Committee Russian Federation dated 05.01.2004 No. 1;
• free-form form, generated and approved in the local documentation of a particular company.

In all these situations, the order will have legal force, since from 10/01/2013 the need to apply strictly unified forms for such an order has been canceled. Both options have their own merits.

The use of Form T-11 means:

• saving the time period spent on the formation of your own form;
• ease of use, which is displayed, for example, in the fact that uniform forms are already driven into accounting programs;
• compliance required details and no risk of claims from state regulatory inspections.

The advantage of using your own form for a company is the fact that it is developed “for itself”, that is, taking into account the specifics of the organization. In your own form, you can enter the necessary details and delete the extra ones.

But in any situation, the form of the order on bonuses to employees must include the data required for this kind of documentation (see paragraph 2 of article 9 of the Federal Law “On Accounting” dated 06.12.2011 No. 402-FZ):

1. Title of the document;
2. the date of its formation;
3. Company name;
4. the content of the fact of economic life with the designation of its value and units of measurement (for example, a cash bonus in the amount of 10,000 rubles, etc.). For this situation it says:
   • Name of the employee receiving the award;
   • his job title and structural unit in which he works;
   • motive for the appointment of financial incentives;
   • form of encouragement;
   • the amount of the premium;
   • on whose behalf the promotion is made;
5. the title of the position, full name and signature of the official responsible for the performance and / or registration of the transaction / event;
6. signature of the director of the company.

Rostrud, in its letter dated February 14, 2013 No. PG / 1487-6-1, additionally confirms the possibility for commercial companies to use free forms of primary accounting documents containing the details specified above.

Registration of bonuses for employees using a unified form involves the following stages:

1. Submission of a memorandum on bonuses to the director of the company.
2. Formation of an order for employee bonuses.
3. Familiarization of the employee with this order under the signature.

• codes OKUD (0301026 - unified form code) and OKPO (depending on the form of ownership of the employer);
• Document Number;
• indication of the motive and type of employee incentive;
• an indication of the presentation for the award;
• the mark “the employee is familiar with the order”, certified by the signature of the employee.

In order to write out a bonus to a separate group of employees, the T-11a form has been developed, the content of which is identical.

When drawing up an order on bonuses for employees, you need to know some of the nuances of the bonus process:

1. Familiarization of the employee with this document against signature is mandatory, since the bonus is an integral part of the salary, and the director of the company, in accordance with Article 138 of the Labor Code of the Russian Federation, is obliged to inform the employee about the components of his salary.
2. Familiarization of several employees with the order at the same time means disclosure by them of information on the amount of financial incentives assigned to each of them. This, in turn, means that before drawing up an order for bonus payments to employees in the T-11a form, you need to make sure that all employees have written consent to the transfer of their personal information within the boundaries of the company (this is required by Article 88 of the Labor Code of the Russian Federation and Part 1, Clause 1 Article 6 of the Law "On Personal Data" dated July 27, 2006 No. 152-FZ.)
3. The amount of the payment is reduced or raised by the head of the company at his will, except for those situations where the issuance of a fixed bonus is a legal obligation specified in the employment agreement.

Mistakes in the process of drawing up an order for bonuses to employees can be costly for the director of the company, since it is almost impossible to return an overpaid or mistakenly assigned bonus, according to the experience of the Supreme Court of the Russian Federation. The decision of the Presidium of the Armed Forces of the Russian Federation dated September 15, 2010 in case No. 51-B10-1 specifically notes that the salary overpaid to an employee through no fault of his and not due to a counting error is not subject to return to the employer.

At the same time, in the ruling dated May 28, 2010 in case No. 18-B10-16, the Supreme Court of the Russian Federation noted three exceptional situations when it becomes possible to recover excessively paid wages and bonuses from an employee:

1. If a financial incentive is over-issued due to a counting error.
2. If the commission labor disputes recognizes the guilt of the employee in inaction or failure to comply with labor standards.
3. If the bonus is excessively issued due to the employee's unlawful actions (this point must be established in court).

The most popular basis for rewarding employees is the achievement of high performance indicators during the work process. But this wording may sound differently, depending on what is indicated in the bonus regulation or in the order of the director of the company (if such a moment is not discussed in the bonus regulation).

You should also pay attention to the fact that the law does not regulate the obligation of the employer to acquaint the employee with the bonus order, but the standard forms that were approved by Resolution No. 1 this procedure provide. If there are no signatures of employees in the bonus order, the company may be issued comments from the GIT.

Bonuses and discounts for employees

Employee deduction possible only in a situation where he committed a disciplinary violation. Bonus deduction - this is the deprivation of the full or partial amount of the bonus that is paid to the employee along with wages.

You can partially deprive the bonus, for example, in the following cases:

• disorder in the employee's workplace;
• failure to comply with safety regulations;
• the presence of complaints from customers;
• allowance for inaccuracies in reports;
• not ensuring the safety of goods and materials, etc.

At the legislative level, such punishment as deprivation of the bonus is not provided. There are 3 types of disciplinary punishments. All of them are listed in Art. 192 of the Labor Code of the Russian Federation: warning, reprimand, dismissal. And about deprecation - not a word.

The Labor Code of the Russian Federation provides the employer with the opportunity to provide for such punishments for certain groups of employees in their local documentation, but it is not worth writing directly about bonus deductions. It is better to simply indicate the conditions on the basis of which an employee can receive financial incentives and proceed from the opposite: violated / did not violate any provision.

When signing an employment agreement with an employee, the wording on the components of wages is of great importance.

Wording	Interpretation
Salary includes salary, allowances and bonuses	Considered payments - part of the pay, not the promotion. Therefore, the employer does not have the right to take them away from the employee, otherwise he will be held accountable. The legal grounds for withholding wages are listed in Art. 137 and 138 of the Labor Code of the Russian Federation.
The contract says that the salary consists of a constant (salary + allowances) and a variable (bonus) parts	Payments have the status of incentive bonuses. If the conditions of the internal regulations are not observed, the employee is simply not assigned a bonus. To do this, if necessary, they provide a link to an internal document, which the employee must familiarize himself with under his signature.

Creation of a reward system for employees - difficult task. Employers often make mistakes that have negative consequences.

Benefits of using a reward system:

• increasing the level of efficiency economic activity company or individual entrepreneur;
• increased responsibility on the part of employers and staff;
• improvement of labor discipline;
• the moment of collective responsibility has a positive effect (because of one person, the whole team can be punished);
• an opportunity for the director of the company to monitor deviations, analyze the situation and make competent decisions based on the data received.

Disadvantages of using the bonus deduction system:

• the psychological climate is deteriorating, the emergence of controversial and conflict situations within the team or a decrease in loyalty on the part of managers;
• in perspective bonus deduction can become a barrier to the full disclosure of the employee's potential;
• this system is focused on achieving the overall goals of the company, in connection with which the personal interests of employees may not be noticed.

Cast employee bonus system sample consider the following example.

The Antares company set goals for the production department:

1. Volume: 1900 pieces per month.
2. Compliance of goods with quality standards.
3. Reducing costs without sacrificing quality.
4. Timely delivery of goods.

On the basis of these goals, indicators were formulated, in case of deviation from which employees will not be paid a bonus. They included:

• the volume of goods that must be in stock at a certain time;
• percentage of plan completion;
• conformity of the quality of the goods with the established standards;
• compliance with the norms of consumption of raw materials and resources.

An additional condition was also announced: for the return of goods, the head of the shop is subject to deprecation as a percentage of the calculated amount of wages.

How to issue an employee deduction

The company is obliged to competently fulfill all the formalities when accruing or reducing the amount of the bonus. This moment is written in employee deduction order. A single template for this order in our country is not fixed at the legislative level; therefore, it is compiled in an arbitrary format. Required condition - an indication of the reason on which the employee was deprived of additional payment.

You should pay attention to the following point: given order the deduction of bonuses for employees should not be reminded of an act that fixes a disciplinary violation of an employee. Its content should be clear and concise, not ambiguous.

When compiling the text of this order, the phrases “deprivation”, “violation” should not be used. It would be more literate to write "decrease", "non-fulfillment of planned indicators".

The process of de-bonding an employee requires the fulfillment of two conditions:

1. the company has a regulation on employee bonuses, which fixes all the terms and subtleties (from 01/01/2017, small businesses have the right to carry out the work process without them, if these conditions are spelled out in the labor agreement);
2. manager's decision deprecation issue an order (this order must be signed by interested parties).

In a situation where the organization illegally de-bonded employees and this is documented, it will be held administratively liable under Article 5.27 of the Code of Administrative Offenses.

Expert opinion

Reimbursement must be justified

Dmitry Gofman,

owner and head of the company "Techservice"

Under no circumstances should one of the staff get the idea that the reason for not paying the bonus was the CEO's need to buy himself a new car. For example, our company has created a special fund for bonuses to employees - financial resources from fines are transferred there. Every employee of our company knows that this money will be paid to those who actually earned it. Thanks to this method, I got rid of situations in which bonus deductions are perceived as a way to save money on employee salaries.

Typical employee bonus mistakes

Mistake 1.Bonuses are not related or weakly related to the performance of a specialist.

In most companies, bonuses are issued to all employees automatically, as a bonus to the main salary. Or managers set the approximate amount of payments, in no way substantiating this moment. The criteria for the effectiveness of the workflow of specialists in this approach are not fixed or are completely independent of the results of the work of the staff.

Error 2.The award acts as an intimidation and punishment for employees.

If one of the company's staff did not perform their duties properly or violated something, then they either partially pay the bonus, or do not write it at all. This method leads to the fact that employees are afraid to break something, are often stressed and lose interest in working effectively. There are two types of incentives for employees:

• material;
• intangible.

Mistake 3.Bonuses are meager and do not motivate staff to work effectively.

The opportunity to receive a bonus motivates staff only when its size is at least 20% of the basic salary. It is necessary to fix a different ratio of the bonus percentage and the basic salary for positions of different levels.

Mistake 4.The specifics of the employee's workplace and the structure of staff motivation are not taken into account.

For employees whose workflow result depends only on their personal work (for example, sales managers, sales representatives etc.), it is logical to fix the percentage of the bonus part and the basic salary in favor of the bonus. And for employees who occupy functional positions (for example, accountants, secretaries, lawyers, etc.), it is logical to fix the ratio in favor of the basic salary.

Mistake 5.A long period of time between achieving results and rewarding employees.

Naturally, the bonus, which is paid every time after the end of the working year, is not an incentive for employees at the beginning of this year.

Mistake 6.There are no accepted targetsKPIs.

The company must necessarily adopt planned KPI criteria. It is also necessary to reward employees for above-standard performance indicators. And if such indicators are not accepted, then how and for what is the premium calculated?

Mistake 7.The established targets are either unattainable at all, or are achieved elementarily.

In both situations, employees are not motivated to perform their job duties effectively. If the indicators are prohibitively high, then employees lose hope of ever reaching them. And if it is very easy to achieve them, then the employee reaches the indicators in a fairly short time and loses interest in further actions.

Mistake 8.The reasons for deviations from the indicators are not analyzed and no measures are taken to improve them.

You should systematically carry out a "debriefing" with employees in order to find the reasons that prevent the implementation of the plan. This will not only contribute to giving an objective assessment of the current situation, but will also help to eliminate these causes.

Mistake 9.Financial bonuses are not supported by moral rewards.

Verbal praise without a bonus will also make few people happy. But the effect of the financial bonus will be much brighter if the manager finds the right words, adequately evaluate the work of a specialist and praise him publicly.

Information about experts

Dmitry Gofman, owner and director of Techservice. Dmitry Gofman graduated from the Chelyabinsk Polytechnic Institute (Faculty of Instrument Engineering, Department of Computers). Second higher education received at the Department of Personnel Management of the International Faculty of the Yuzhnouralsk state university. Head of the IT service of the Chelyabinsk branch of the insurance company Energogarant. Head of the IT department of the Chelyabinsk branch of the Non-State Pension Fund of the Electric Power Industry. Head of the S. W. I. F. T. Chelyabinvestbank group. Owner and head of Techservice company. Techservice has been operating in the market of IT outsourcing services in Chelyabinsk since 2001. The company's clients are both enterprises of the city and region, as well as federal companies and government agencies. Number of employees - 15 people. Annual turnover - 10 million rubles.

Marina Melchukova, CEO of MediaStar, psychologist, Gelendzhik. LLC "MediaStar" Field of activity: consulting services in the field of psychology and management Number of employees: 27.

• What is the role of bonuses in the enterprise.
• What are the reward methods?
• How can an employer create its own effective system.
• Why is it necessary to improve the system of bonuses for employees.

The employer is interested in the fact that the operating at his enterprise employee bonus system was not just an additional cost item for him, but really motivated the staff to work better. Read the article on how to achieve this.

Bonus system: goals and types

Why do you need bonuses in the enterprise

All employees are interested in receiving higher remuneration for their work. Prizes are an additional source income paid directly on the results of work, not to all employees, but only to those who work better. What are the indicators of their work, how are they worthy of encouragement, according to Art. 191 of the Labor Code of the Russian Federation, determined by the employer. The activity of the company as a whole depends on how correctly the evaluation criteria are defined and the entire incentive mechanism is built.

Improper bonuses to staff do not contribute to the development of the company, these will be potential losses. And a mechanism for paying bonuses that is incomprehensible to employees can lead to conflicts within the team.

An example of a bonus clause

On the contrary, a well-thought-out system is a powerful incentive:

• for high-quality individual and collective work;
• to increase labor productivity;
• to improve the education and professionalism of employees.

Ultimately, the employer will also benefit from this.

Bonus system based on STI: experience of TNK-BP

The editors of the magazine "General Director" tells what indicators allow you to evaluate the effectiveness of the work of the staff, how to take into account the individual contribution to teamwork. Tested by the experience of the oil refinery.

Simple premium schemes

In small companies, executives do not develop complex bonus regulations, but use simple bonus formulas:

• Encouragement in current activities based on a certain percentage from the proceeds or the agreed amount (provided there are no errors in the work - marriage, absenteeism, disciplinary sanctions).
• Monetary incentive upon completion of the project. AT Soviet time this method of stimulation was called the “chord method”. The amount agreed in advance was paid at the end of the work, the workers were interested in doing it faster.
• Bonus remuneration consists in payments, the size of which is determined by the profit of the company. The higher the profit, the higher the payout.
• Performance-based cash rewards are the most common and in a simple way. Employees are assigned a specific task, and when they achieve it, they receive a reward. It may take more than one month to implement it. Then a new goal is set, and so on.
• Often referred to as the "thirteenth paycheck", the company commitment bonus does not have strict accrual principles. It becomes an annual tradition without any complicated rules calculation. Such a system motivates employees for long-term cooperation with the company and solves the problem of staff turnover.

Point system of employee bonuses

Evaluation of work is based on the principle of scoring points for achieving certain indicators. For each criterion established in the regulation, a scale is developed, and the characteristics corresponding to the scores from 0 to the maximum value are described. Bonuses and their size are set depending on the total number of points scored by the employee for the month of work.

Example

The company is engaged in the repair, maintenance and sale of computer equipment. The following criteria are fixed in the bonus regulations (in points):

• fulfillment of the plan in terms of sales volume and provision of services - 1-5;
• no customer complaints, positive feedback - 1-2;
• observance of labor discipline - 0-1;
• saving the company's resources - 1-5;
• marketing offers - 1-5;
• performance of work not included in the main scope of duties - 1-5;
• performance of especially important and overtime tasks - 1-5;
• contribution to improving the company's image - 1-2.

The total maximum number of points is 30. Employees who score from 10 to 19 points receive a bonus of 10% of their official salary, from 20 to 25 points - 15%, from 26 to 30 points - 20%.

AT this example the mechanism of operation of the system, criteria, scale of points are shown, and premium percentages may be different.

Bonuses for employees of the enterprise, taking into account the coefficient of labor participation

During the perestroika period, this system was actively used inside brigades and workshops at many enterprises, because on the basis of a healthy competition contributed to increasing the personal interest of each employee in collective achievements. In some cases, it can be successfully used to evaluate work with quantitative indicators. Points are also used here, each of which has a certain value depending on the amount of the award. The number of points earned is multiplied by the value of one point. As a result, all employees receive a bonus, but its amount depends on the employee's personal contribution.

Example

The employer of the mini-bakery has determined a monthly bonus for the staff in the amount of 10% of the net profit. On average, this is 20,000 rubles. The bakery has six employees. In total, according to the existing criteria, they scored 50 points.

Calculation: 20,000: 50 = 400 rubles is worth 1 point.

Depending on the output, each of them scored their own number of points. The first - 7 points, his prize was 2800 rubles. The second - 11 points, the prize - 4400 rubles, the third and fourth - 8 points each, their prize - 3200 rubles each, etc.

How to implement a KPI system for rewarding employees

In the article " Director General" you will find answers to questions: how to develop key performance indicators, how much it costs to implement a KPI system, and what mistakes managers make when using this system.

How can an employer create an effective bonus system

What elements should the reward system include?

The Labor Code of the Russian Federation does not give clear requirements for what should be in the bonus scheme. Art. 135 indicates only the procedure for establishing wages, and bonuses are included in its component. The prerogative is granted to the employer, who fixes the decision whether to share wages and bonuses or not, in the local acts of the enterprise. When developing their own bonus system, the employer proceeds from the functional features of the company, its financial capabilities and its vision of the mechanism stimulation. The system may include the following elements:

Elements	Characteristic
Award Criteria	Individual and collective performance indicators that become the basis for incentive payments. They should be simple and understandable to employees, reflect the specifics of the company. For example, the choice of quantitative indicators as a criterion is not always justified. Only by the number of clients of a real estate agent, lawyer, manager, with whom they consulted in a day or month, one cannot judge the effectiveness of their work, otherwise employees will strive to accept more people, without paying due attention to them, without really explaining the essence of the matter encouraging them to reapply. More importantly, how many successfully completed contracts and for what amount they carried out. You can bring a company a million dollars in revenue by concluding just one successful deal.
Circle of employees eligible for the award	In this case, we are not talking about the fact that specialists in some professions will have such a right, while others will not. In the provision on bonuses, the employer may indicate that only those who actually worked in certain period time employees, then it will be clear that members of the staff who were on vacation and on sick leave cannot apply for bonuses.
Order of appointment and payment of bonuses	This element of the system provides for the entire mechanism for the formation of bonuses, starting with the one who decides on the personal composition of bonus workers and the size of the bonus. This is either the leader himself, or he, together with the collegial body of the labor collective. Who takes the initiative, how and on what basis a decision is made, what documents are drawn up, for which employees can be deprived of a bonus. The mechanism should be flexible, creating a sense of fairness in the remuneration of staff and promoting their interest in improving individual and collective performance.
Periodicity	Awards can be one-time or recurring. The former are paid in connection with specific circumstances in the employee's working life, for example, when performing special tasks or on important dates. The second are incentives for a certain period of work - a month, a quarter, a year.
	The amount of the incentive can be calculated in a specific amount of money, as a percentage of wages, or correspond to the salary, have maximum and minimum limits. This allows you to differentiate the personal contribution of each to the common cause. Incentives at the end of the year may depend on the length of service in this company. It is important to justify the amount of payment economically and psychologically.

What can staff be rewarded for?

Regardless of the specifics of the company, the grounds for bonuses can be divided into 2 parts:

For labor, production indicators:

1. the amount of work performed exceeding the planned indicators;
2. rational and economical use of production resources;
3. compliance with established norms, internal regulations, labor discipline;
4. quality of work, positive feedback from customers;
5. for work without sick leave, performed overtime, in emergency mode;
6. for the introduction of rationalization proposals, effective methods of work;

For achievements not directly related to the production process:

1. to memorable dates for the company, anniversaries of employees, calendar and professional holidays;
2. for participation in events that enhance the image of the company - exhibitions, forums, contests, competitions.

Managers' bonus system for only 500 ₽

The editors of the "General Director" learned how the company "Eisto" changed the system of motivation for sales managers, introducing a daily bonus of 500 ₽, and increased revenue by 30%.

How to claim awards

Whatever bonuses for employees of the enterprise are used by the employer, the incentive system must be documented in the provision on bonuses or in a special section of the regulation on remuneration. Guarantees of incentive payments are fixed in the collective agreement and in individual labor contracts.

Some lawyers who specialize in labor law believe that if the procedure for accruing premiums, it is not necessary to issue orders upon their regular appointments. But (in order to avoid controversial situations) we recommend that any bonuses be issued by order signed by the head, since even in monthly bonuses the composition of employees, the grounds for their appointment and the amount of payments may differ.

If corporate office work does not provide for another option for issuing orders, then you should use unified form No. T-11 for individual bonuses for distinguished employees and No. T-11a for group bonuses. The order should be accompanied by calculations or justifications for bonuses based on the criteria that the company is guided by.

Why bonuses at the enterprise need to be improved

There are no ideal standard bonus schemes suitable for any company. The best option will be the one that is fully suitable for a particular enterprise. The employer can vary the frequency of payments, combine different mechanisms, and in one company for different departments and categories of employees their own schemes can be used. They may change depending on the goals of incentives that are set by management. Right choice The bonus system is possible only by the test method with performance tracking, which is manifested in improving the performance of employees and the financial well-being of the company. If there are changes in the company's activities, goals and priorities change, and the staff gets used to the old incentives, this is a signal that the bonus system should be changed.

Application

PROCEDURE FOR CREATING AND USING CARDS OF INDICATORS FOR ASSESSING LABOR RESULTS FOR A CERTAIN PERIOD

Glossary of basic terms

Auxiliary units- divisions of the enterprise, the result of which is the service maintenance of the main divisions of the plant.

Award group- a group of positions for which the same bonus conditions are established.

Group indicators- indicators for evaluating the effectiveness and efficiency of the work of employees of one structural unit or the enterprise as a whole, aimed at measuring the degree of achievement of the general goals set for this group. A group indicator (usually quantitative) is common to all employees in a given group. The share of group indicators in the overall assessment is determined separately for each group of positions.

Performance evaluation range- values ​​of a quantitative indicator (from minimum to maximum), within which the amount of the premium is determined.

Individual indicators- indicators for evaluating the effectiveness and efficiency of activities individual employee, used to measure the degree of achievement of the goals set for it. Individual indicators can be both quantitative and qualitative.

Map of indicators for evaluating the results of work for the position (Further- indicator map) - a set of indicators corresponding to the key areas of responsibility of this position, indicating the weight, range of performance assessment, calculation methodology, objects of assessment, data sources for calculation.

Qualitative (expert) indicators- indicators designed to evaluate the performance of an employee in his position, performed on the basis of expert findings of several persons (experts). Qualitative indicators are calculated in accordance with the methodology for performing an expert assessment of labor results.

quantitative data- data on the company's activities for the assessment period, expressed in specific units of measurement. Used to calculate quantitative indicators.

Quantitative indicators- indicators reflecting the degree of achievement of the target result; expressed in physical or monetary units, as well as in relative form. The calculation methodology and data sources for quantitative indicators are indicated in the individual scorecard for each position.

Object of assessment- one of the criteria for expert evaluation, a qualitative indicator of labor results. Each object is evaluated separately. In a company's performance appraisal system, usually two to five appraisal objects are used for one expert indicator.

Main divisions- divisions of the enterprise, the result of which is the release of marketable products.

Reporting period- the period for which the evaluation of the results of labor is carried out (month, quarter, year).

Assessed- an employee of the company holding a position included in the performance appraisal system. His activities in this position reporting period subject to evaluation.

Evaluator (expert)- an employee of the company included in the system for evaluating the results of work as an expert. Is an internal and / or external client (consumer of the results of labor) of the assessed employee.

Indicators for evaluating the results of labor- indicators of the effectiveness and efficiency of the activities of an individual employee, departments and the company as a whole. Performance indicators are divided into group and individual, quantitative and qualitative.

Bonus (variable remuneration)- additional remuneration, depending both on the results of the work of a particular employee, and on the achievement of the planned results of the company as a whole.

N-1 level employees- employees directly reporting to the director of the enterprise.

N-2 level employees- employees directly reporting to the directors in the areas.

Employees at N-3 level and below- workers subordinate to lower-level managers and ordinary workers.

The actual value of the indicator- the value of the quantitative indicator for evaluating the results of labor for the reporting period, calculated in accordance with the calculation methodology given in the scorecard.

1. Map of performance evaluation indicators (I)

Agreed:
Head master _____________________

Note:

1. For major divisions, it is recommended to use two types of group scores: an enterprise score and a division score. For positions of level N-3 and above, the group indicator of the enterprise is used, and for positions of lower levels, the indicator of the division.

In some cases, instead of a group indicator, the parameter " mandatory conditions”, upon fulfillment of which the premium for this indicator is not calculated through algorithms, but is set in a specific numerical expression. An example is the bonus card above.

2. An example of calculating the premium: suppose the performance of the norms was 125.5%

The size of the premium, therefore, amounted to 12.75%.

For auxiliary departments, regardless of the level of the position occupied by the employee, the indicator of the activity of the entire enterprise is used as a group indicator (or condition).

3. Individual indicators are determined in accordance with the key areas of responsibility of the assessed employee holding this position. The weight of each individual indicator should be set in the range of 10–60%. In exceptional cases, for piecework workers, it is allowed to set the weight of an individual indicator in the range of 10–90%.

4. The performance evaluation range for each quantitative indicator is determined on the basis of statistical data for previous periods. Such a sample should cover at least four periods. The average value of the sample for the year is taken as the maximum value of the bonus scale.

For a qualitative (expert) indicator, it is necessary to bring the objects of assessment that reveal its essence. The performance appraisal system usually uses two to five appraisal objects for each indicator. Also in the column for this indicator is a list of assessors with an indication of the weight of their opinions in the overall assessment.

Performance scorecard (II)

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5. Peer review scores may be increased to five or reduced to zero. Experts fill out an expert assessment questionnaire, then an order is issued to increase (decrease) the score.

With an expert assessment of five points, the maximum percentage of the premium for the indicator increases to 29.2%. Thus, with an expert assessment other than three, the percentage of the premium for the indicator is calculated by the formula:

Expert review

For example, the employees of the department were given an expert assessment of three points on a five-point scale, then 3: 5 x 29.2% = 17.52%.

6. The bonus card is agreed with the immediate supervisor of the assessed employee or with the head of the structural unit.

2. Rules for calculating the amount of premium by indicator

The methodology for calculating the amount of the premium for each indicator is given on a separate sheet, as an appendix to performance evaluation map and in accordance with it.

To calculate the amount of the premium by a quantitative indicator, such a technique can be used. The performance evaluation range is divided into an even number of intervals (usually from 4 to 10) as follows: first, the middle of the performance evaluation range and the corresponding average bonus for the indicator are determined:

As a result of successive division of the range, we get the n-th number of gaps: , ... .

After the range of performance evaluation is divided into a finite number of equal intervals, the size of the bonus for the indicator is determined according to the following rule:

x n = b or more

Graphically, this can be represented as follows:

Example. The average percentage of an employee's bonus for a certain period is 20%. The weight of the indicator is 30%, the range of performance assessment is 80–120%. In this case, it is advisable to break the performance evaluation range into four intervals: , , , .

The maximum premium for this indicator will be:

For the interval

2	X	2 x 20% x 30%	= 4,8%.

For intervals , the calculation of the premium is similar to intervals , .

For actual values ​​of the indicator less than 80%, the premium will be 0%, and for those exceeding 120% - 12%.

Thus, the amount of the premium in this example is determined according to the following scheme:

3. Appendix to the performance evaluation scorecard (I)

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Note:

1. To calculate the premium based on a qualitative indicator, it is recommended to use a methodology similar to the method for calculating the premium based on a quantitative indicator.

Graphical representation:

2. The total amount of the premium for the period is calculated as the sum of the actual values ​​of the premium (in percent) for each indicator.

Annex to the performance evaluation scorecard (II)

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1. The procedure for calculating the due amount of the premium for the reporting period.

Employees of the labor and wages department (OTiZ) calculate the due amount of the bonus for the reporting period on the basis of certificates provided by the heads of structural divisions on the fulfillment of group and individual indicators in the prescribed manner.

OTiZ employees bring information about the actual amount of the bonus (including by indicators) to the immediate supervisor of the employee in order to further communicate it to the employees of the enterprise in the prescribed manner.

2. The procedure for revising the maps of indicators for assessing the results of labor for the reporting period.

Reason for making changes to performance evaluation scorecard is:

change in the main functions of the activity of an employee (group of employees), in the event of a reorganization, changes organizational structure, release strength, etc.;

analysis of the degree of achievement of results carried out by OH&S employees, identification of indicators for evaluating the results of work that do not have a stimulating effect on the employee (group of employees) in achieving higher performance by him (them).

4. The procedure for filing mutual claims and the distribution of variable remuneration (bonuses) between labor collectives and employees

Procedure for filing Claims and distribution of variable remuneration (premiums)

1. General Provisions.

This procedure has been developed and introduced in order to:

creation of prerequisites and conditions for highly productive work of labor collectives employed at various stages production process, and in different, but interrelated processes (production, provision, maintenance, management);

development of labor rivalry;

increasing the moral and material interest of labor collectives (teams) and individual workers in achieving high final results.

2.1. A claim is a total expression of wage losses incurred by a team (site, department, service) in the reporting month through the fault of subcontracting teams that are in industrial relations.

2.2. The claim is drawn up according to the principle of its recognition, i.e., the presence of mutual consent of the labor collectives (the sender and the recipient of the claim) in the form of an Act and is confirmed by the signature of higher managers (sample - Form No. 1).

2.3. The basis for filing a Claim may be: downtime, accidents, low quality products, interruptions in supply, etc., which significantly affected the results of the work of this team for the reporting month.

2.4. The calculation of the amount of wage losses for the Claims filed is carried out by OTiZ on the basis of the Act and the data of the relevant departments and services of the enterprise (according to the function belonging), confirming the legitimacy of the Claim.

The amount of wage losses is calculated based on the amount of variable remuneration due to the labor collective - the sender of the Claim in the reporting month in accordance with clause 5.2.2. Regulations on the conditions of remuneration and bonuses for employees.

2.5. Claims against the labor collective (team) about poor-quality performance of work (services) or non-compliance with the requirements within the framework of industrial relations between interconnected teams or teams, is expressed in the redistribution of the premium between the sender and recipient Claims in the direction of increase or decrease (respectively) are presented in the following okay.

2.6. To simplify the calculation of the amount of wage losses and the amount of penalties charged for the Claim, the system of labor contribution coefficients (KTV) presented in Form number 2 to this Order, namely:

at the KTV team< 1,0 (penalties) - as a product of the amount of variable remuneration calculated on the basis of individual performance indicators of the labor collective - recipient Claims for the reporting month as a percentage, the amount of salaries of this team and the established KTV, divided by 100%;

when the collective TV is > 1.0- an additional payment is made to the amount of variable remuneration sending team Claims calculated on the basis of individual performance indicators for the reporting month, which is calculated in the amount of penalties received, but not more than 50% of the amount of variable remuneration due team - recipient Claims based on the results of work for the reporting month.

The redistribution of the amount of the bonus between teams, taking into account penalties, is approved by the Director for Personnel and Social Development.

2.7. The Acts of Mutual Claims drawn up in the above manner are submitted to the OTiZ to calculate the amount of penalties in the working order, that is, as they are presented (do not accumulate at the end of the month).

2.8. Within labor collectives, the amount of variable remuneration is redistributed among employees, taking into account the coefficients of their labor efficiency (KET), i.e., in proportion to the labor contribution of each employee. KET is established by the direct supervisor of the labor collective (senior foreman, foreman, shift foreman, foreman, etc.) in agreement with the trade union group.

It should be taken into account that:

KET equal to one, is established for employees who did not have any comments from the administration within a month, who completed the production task with high quality, did not violate labor discipline, labor protection rules and other omissions;

KET below one and up to zero is established for employees who worked less productively and intensively than the rest of the team, allowed marriage, violations of technology, labor discipline, labor protection and other omissions;

KET above one up to 1.5, as a rule, is set for employees who have successfully completed all production tasks and tasks of managers; who showed initiative aimed at improving the efficiency of the team; achieved a high quality of work; performing the functions of absent employees; combining professions; successfully performed the most labor-intensive and strenuous work; those who have shown high professional skills, etc.

The heads of the teams receiving the Claim are given the right not to present for bonuses in the reporting month precisely those employees through whose fault the Claim was received (accidents, defects in work, violation technological process, work and job descriptions, etc.).

Form 1

ACT
on making a claim to the labor collective

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Form 2

SCROLL
claims and the amount of increase and decrease in labor contribution coefficients

Tab. 1. An indicative list of increasing indicators in determining the KTV for the team - the sender of the Claim

No. p / p	Name Claims	Value KTV
	Increasing the intensity of labor, additional costs of working time due to the fault of subcontractors (other structural divisions)	from 0.1 to 0.3
	Additional labor costs for the correction of marriage due to the supply of low-quality raw materials, materials, semi-finished products, etc.	from 0.1 to 0.5
	Implementation of the most labor-intensive and complex work compared to other structural units (brigades)	from 0.1 to 0.3
	Elimination of the consequences of an accident that led to losses in production (failure to meet production standards due to downtime through no fault of the team that sent the Claim)	from 0.1 to 0.3
	Development and implementation of new projects aimed at improving production efficiency to make up for losses

Tab. 2. An indicative list of reducing indicators when determining the CTI for the team - the recipient of the Claim

No. p / p	Name Claims	Value KTV
	Excessive downtime of the site equipment due to the fault of subcontractors (service department) for a certain period	from 0.1 to 0.3
	Violation of technological discipline, standards requirements	from 0.1 to 0.5
	Low quality of transferred finished products (works, services) for further processing (use)	from 0.1 to 0.3
	Failure to provide raw materials, materials, tools, electricity and other necessary resources	from 0.1 to 0.5
	Non-fulfillment or untimely fulfillment of the requirements for a structural subdivision by related subdivisions	from 0.1 to 0.5
	Irregularity of work due to the fault of the structural unit - the recipient of the Claim	from 0.1 to 0.5

Form 3

Tab. 1. List of factors affecting the value of the employee's KET

No. p / p	Name Claims	Value KTV
	Constant overfulfillment of shift tasks and labor standards
	Higher quality of work compared to other employees
	Reduced equipment downtime against established norms
	Demonstration of initiative by the employee to prevent downtime of equipment and employees
	Combination of professions, expansion of the service area
	Constant performance, along with their duties, of the functions of an absent employee
	High intensity of work, performance of work of increased danger
	Performing the most time-consuming and complex work
	The manifestation of professional excellence that ensures higher productivity at work high quality works and reduction of terms of performance of the task
	Saving basic and auxiliary materials, electricity and other resources
	Development and implementation of new projects aimed at increasing production efficiency

Tab. 2. List of reducing indicators for determining the KET

No. p / p	Name Claims	Value KTV
	Non-fulfillment or poor-quality fulfillment of production tasks
	Insufficient intensity or systematic lag behind the general pace of collective work
	Violation technological instructions, standard requirements
	Unsatisfactory maintenance of equipment and workplace, violation of equipment operation rules
	Violation of the rules of labor protection and culture of production
	Systematic non-fulfillment or untimely fulfillment of duties in accordance with one's job (work) instructions
	Systematic execution of work with low quality, errors
	Irrational use of raw materials, materials, tools, electricity and other resources
	Increased equipment downtime due to the fault of the employee
	Insufficient production skills, low level of professional skills
	Systematic failure to meet production standards
	Violation of labor discipline, internal rules work schedule, production culture