The system of bonuses for employees of the enterprise- this is a procedure regulated by the internal acts of the organization, which fixes - how, in what amount and to whom bonuses are paid. After reading the article, the reader will learn what bonus systems can be used in companies, and what elements they include.

Development of a bonus system for personnel in an organization

By virtue of Art. 192 of the Labor Code of the Russian Federation, the employer has the right to encourage those employees who conscientiously fulfill their duties. One of the methods of remuneration is a bonus. Bonus payments, which are incentive in nature, by virtue of Art. 135 of the Labor Code of the Russian Federation are included in the wage system. In addition, this rule expressly states that employee bonus systems are established by internal acts of the organization, in particular, local acts, collective agreements, agreements. It is not forbidden to fix the procedure for bonuses for a particular employee in the employment contract, by virtue of the provisions of Art. 57 of the Labor Code of the Russian Federation.

In order for the work to be organized as efficiently as possible, bonus systems are being introduced. In practice, the bonus system most often consists of two elements - salary and bonuses. In most cases, they are established by a local act (Article 8 of the Labor Code of the Russian Federation), which is called the "Regulation on Bonuses". The regulation is approved by order of the head of the organization. Sometimes collective agreements are adopted, in the manner prescribed by Chapter 6 of the Labor Code of the Russian Federation.

Basic elements and bonus systems for employees, indicators and conditions for bonuses

The elements of the bonus system are certain criteria and indicators that determine how, to whom, in what amount incentives are paid within a particular organization.

The elements of the employee bonus system are:

1. Criteria for calculating bonuses. These are the indicators that employees must meet in order to be rewarded.
2. List of employees subject to bonuses.
3. The order in which premiums are calculated.
4. The procedure and terms for accrual and payment of bonuses.
5. The procedure for deprivation of bonuses.
6. The procedure and grounds for reducing the amount of premiums.

Since there are no mandatory requirements for what elements should be included in the bonus system at the enterprise, their list is determined individually in each company.

Criteria for paying bonuses to employees, indicators of employee bonuses

Bonuses can be paid without any criteria, however, by organizing a bonus system, the employer seeks to clearly indicate in which cases employees are encouraged.

Criteria are those or other indicators, in case of compliance with which the employee receives bonuses.

These may include:

1. Fulfillment / overfulfillment of the plan for the production of products, the provision of services.
2. Employee Compliance job descriptions and employment contracts in full.
3. Saving the resources of the organization by employees in the implementation of activities.
4. The conclusion of a certain number of contracts for a specific period - month, quarter, year.
5. Absence disciplinary actions at an employee in certain period time.
6. Compliance with the rules and regulations of labor protection.
7. Full implementation of the provisions of local acts of the organization.
8. No defective products.
9. Lack of substantiated complaints from the organization's clients.

Criteria for rewarding a manager, indicators of bonuses for managers of specialists and employees

The bonus system may include not only the procedure for rewarding ordinary employees, but also the procedure for encouraging managers, heads of departments, etc.

As indicators for bonuses to employees, the above (applied to ordinary employees), as well as others that are related to the guiding nature of the work of superiors, can be used.

Some of the rewards for executives include:

1. The performance of the entire organization (for the manager), or structural unit(for heads of structural divisions).
2. The amount of work performed by employees under the direction of a specific manager.
3. The absence or minimum amount of defective products in the areas entrusted to managers.
4. Compliance with the requirements of job descriptions and employment contracts by subordinates.
5. The conclusion by the head or his subordinates of contracts favorable to the organization.
6. Accomplishment of important tasks, for example, the organization of staff development.

Salary plus bonus - wage system

As already mentioned, most often in organizations, a remuneration system is used, which includes a salary and an incentive part. The amount of the salary is established in the employment contract with each employee, and the criteria for calculating the bonus part and the amount of incentives are set in the employment contract, the Regulations on bonuses, and the collective agreement.

Absolutely any criteria for encouraging employees and the amount of bonuses can be fixed.

In particular, the following conditions may be stipulated in internal acts:

1. Bonuses are paid in the amount of salary or any other amount determined by the internal documents of the company - monthly, quarterly, annually, without any criteria.
2. Bonuses are paid in any amount determined by the internal documents of the company, subject to certain conditions worker.
3. An employee may receive an incentive in addition to the salary in the absence of disciplinary and other penalties.

Such a system (salary + bonuses) is most in demand due to its simplicity. The salary is built on two pillars - a salary that is always paid, and a bonus that can be paid on an ongoing basis, or in the manner determined by the company's internal acts.

Point system of employee bonuses

In the internal acts of the company, a bonus point system can be established and criteria for evaluating employees for receiving incentives can be determined. For the fulfillment of each criterion named in the Regulations on bonuses, or another act, points may be awarded. By accumulating a certain number of points by employees, they can be encouraged.

It is quite possible to fix the system of negative points (-1, -2, etc.) for non-fulfillment of certain reward criteria. For clarity, scoring tables are used, which allow you to build a system more efficiently.

Let's give an example of a part of a local act, which fixes the bonus point system:

LLC "Iris" has a point system of bonuses. An employee of the organization is paid a bonus based on the results of work for a month in the amount of a salary if he scored at least 30 points for the reporting period. Points are awarded for the following indicators:

Thus, in the above example, it is clearly illustrated that an employee who has fulfilled certain criteria and scored the prescribed number of points will receive a bonus. For example, an employee fulfilled the plan, was not late for work and did not allow marriage. In this case, he receives 30 points and is encouraged at the end of the month.

Are records of bonuses provided for by the remuneration system entered in the work book

Prizes in work book most often not included. The absence of the obligation of the employer to enter into the work book regular incentives, or incentives provided for by the remuneration system, is expressly indicated in paragraph 25 of the Rules approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225.

However, paragraph 24 of the same Rules states that incentives, statutory or internal acts of the company, received for labor merits, are subject to inclusion in work books.

Thus, the employer enters information about bonuses if:

1. The bonus is not provided for by the remuneration system (i.e., it is not named in the employment contract, the Regulation on bonuses, or another act adopted by the organization).
2. The bonus was paid to an employee in connection with his labor merits, i.e. not for an anniversary, holiday, etc.

Thus, organizations can apply various systems bonuses. The payment of bonuses to employees is a right, not an obligation of the employer. In this regard, the choice of a particular bonus system depends on the wishes of the organization's management.

Read even more useful information in the heading: "".

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;
• successful in professionally employees do their best to maintain their reputation and by personal example show 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 Labor Code RF);
• 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. Performers under a civil law contract are not in an employment relationship with the employer, and therefore 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. Especially popular this moment is used by 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 Regulations on bonuses that bonuses are accrued as a percentage, based on the amount official salary employee.

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 the official salary, additional payments for irregular working hours, the regional coefficient, and the percentage allowance. 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, on 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 the Russian Federation on administrative offenses(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 production 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 of 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 the bonuses for employees of medical institutions are set depending on the number of patients who applied to them - the most popular indicator of the work of such institutions - then hospital employees 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 by 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 workflow productivity, 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 at the workplace in a state of alcohol intoxication or late to work are not eligible 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 conditions for bonuses does not receive the right to a bonus or receives the rights to encouragement 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 company "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 multiple bosses different levels, then this document must be signed by each of them.

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)”;
• "per high quality 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 appointed 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, bonuses for 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 for 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 December 06, 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;
   • the name of his position and the 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 of commercial companies using 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.

• OKUD codes (0301026 - code unified form) 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 to reward 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 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 practically impossible to return an overpaid or mistakenly appointed bonus, as the experience of the Supreme Court of the Russian Federation says. 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 in connection with 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 provision 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, provide a link to internal document, with which the employee must familiarize himself under the 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;
• moment has a positive effect collective responsibility(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 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 provision 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 it be brought to the point that someone from the staff has the idea that the reason for not paying the bonus was the need of the CEO to buy himself 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 receive a partial bonus or do not receive it at all. This method leads to the fact that employees are afraid to break something, are often in a stressful state 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.

In a company in without fail KPI planning criteria must be adopted. 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 analysis of the causes of deviations from the indicators is not carried out 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 contribute not only to giving an objective assessment of the current situation, but 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.

In practice, the most common payment of remuneration for the main results of activity, namely, in the following main areas:

For bonuses for the implementation and overfulfillment of the plan for installed systems bonuses, and, above all, for the fulfillment of tasks and obligations for the supply of products in accordance with the concluded contracts;

For bonuses for high-quality manufacturing and timely shipment of products for export;

To reward employees for the creation, development and implementation of new technology;

For bonuses based on the results of competitions, reviews and competitions aimed at improving production efficiency;

For one-time incentives for individual employees for the performance of particularly important production tasks;

To pay remuneration to employees for the overall results of work for the year;

For bonuses for work aimed at improving the quality of products;

For payment regular holidays in the part corresponding to the share of their wages paid out of the material incentive fund and regional coefficients for bonuses accrued from this fund;

For the payment of bonuses under special systems of bonuses and incentives for other achievements in work;

For additional incentives for subcontractors;

Based on these directions, the distribution of funds takes place in the estimate of the expenditure of material incentives.

The composition of bonus indicators is selected in advance by an expert method and approved by the board of the enterprise. Further, the quantitative relationship between the achievement of the final result and the amount of accrued profit for its achievement is determined. The calculation of the total amount of the bonus (Po) is carried out by categories of employees by adding bonus payments according to the formula (for example)

P 0 \u003d (P np + P nt + P er + P sb + P kch),

Where, P np - implementation of the plan for the range of products;

P nt - implementation of the plan for the introduction of new technology,% P er - fulfillment of tasks for saving production resources,% P sb - reduction in the cost of products, works and services,% P kch - high quality of manufactured products.

At the same time, it is necessary to strive for equal tension of the standard values ​​established for each indicator, so that the employee does not create a desire to give preference to one indicator at the expense of others. Thus, a bonus for the fulfillment of production standards should be paid only if the work is carried out qualitatively, and vice versa.

To ensure the interest of employees in achieving high performance and taking into account specific tasks production, the level of the bonus indicator can be set: a) according to the actually achieved (extremely high or permissible) average level of production at a given enterprise; b) above the achieved average level, based on the production capacity of the equipment, regulatory parameters. When setting the amount of bonuses, an important point is the assessment of the intensity of the bonus indicator. It allows you to differentiate the size of bonuses for departments and jobs, providing higher remuneration for work of greater tension. The intensity of the bonus indicator is determined by comparing the established level with the level of the previous period, as well as based on the level of use of production capacities, labor and material resources.

The forms and amounts of bonuses depend on the category of the character of the enterprise. Bonuses for workers are carried out for performing a given amount of work, ensuring the required product quality and production culture in the form of an estimated percentage of the hourly tariff rate, i.e. The accrual of the bonus goes to the basic salary.

In fact, bonuses to workers are aimed at achieving the group results of brigades, sections and workshops and are not always associated with the final result of the enterprise. First way bonuses - payment a certain percentage from the basic salary (official salary, tariff rate of payment) is made according to the following formula

where Z p- bonus earnings of an employee (premium), rub.; 3 0 - basic salary (official salary, tariff rate), rub.; Zd additional wages (additional payments, piecework earnings), rub.; 100 - transition coefficient from percent; P 0- total premium in %. Calculation example : Z o \u003d 2000 rubles, Z d \u003d 1122 rubles, P o \u003d 24%.

Second way bonuses are based on the distribution of a part of the net profit or the material incentive fund (FMP) between all employees of the organization in proportion to the labor contribution coefficient (KTV) of the employee.

With this method, the bonus of a particular employee is calculated according to the formula Zp i \u003d FMP to *KTV i /åKTV i,

Where, KTV i is the coefficient of the labor contribution of the 1st employee, shares. Determined by the head of the unit in the range from 0 to 2 and approved by the board of the organization; åKTI i - - sum of KTI for all employees of the organization, shares;

FMP - material incentive fund, rub.

Calculation example: , KTV i = 1.5; åKTV i = 280 points; FMP = 139814 rub.

Z p \u003d 1.56: 280 * 39814 \u003d 749 rubles. The advantage of this method is a more democratic nature of the premium distribution without taking into account the influence of the main and additional payment labor, which, according to individual criteria of workers, can differ by 8-10 times. Third way- a bonus in the form of a pre-agreed percentage of net income (material incentive fund) for each percentage of the final result exceeded. The maximum amount of the bonus is included in the regulation on wages (bonuses) and is known in advance. The method of determining interest is most often expert, through many years of coordination in the administration of the enterprise and the trade union. In case of non-fulfillment of planned indicators and in case of various violations, the premium is reduced, sometimes up to 100%, which is quite reasonable, because. encouraging marriage and inefficient work of individual workers leads to a sharp deterioration in the climate in the team.

In addition, to ensure efficiency, it is necessary to be able to change the level of established indicators. Third criterion requires a clear consideration of the target direction of the bonus system. If it is necessary to perform the indicator at the previously achieved level, then when evaluating the effectiveness, it is necessary to compare the average actually achieved level of performance with the initial level. In case of their equality or some excess of the initial level, the bonus system has a positive effect on material interest. If the task of the bonus system is to stimulate an increase in bonus indicators, then even maintaining the indicator, not to mention its deterioration, indicates that the stimulating effect of the bonus system on the interest of employees has exhausted itself. Fourth criterion efficiency implies that the size of the incentive corresponds to the value of the employee's labor contribution. Comparison of labor efforts to achieve various indicators is very difficult and can only be carried out on the basis of peer review. The amount of bonuses for the performance of indicators should be differentiated depending on how much the stimulated level of their performance corresponds to the average level actually achieved in the base period (the more the stimulated level of performance exceeds average level indicators in the base period, the higher the premium should be). Fifth criterion efficiency implies right choice circle of rewarded employees. Its observance, according to experts, is necessary for the following reasons: firstly, to identify and exclude from the circle of bonus workers who have little effect on the bonus rate, which contributes, first of all, to rational use bonus funds, and secondly, for a differentiated approach to establishing the initial bases, conditions for bonuses and the amount of bonuses for employees of certain professions and types of work. Taking into account all these indicators, it is possible to create a zone of maximum stimulating effect of the bonus system and ensure the best correspondence between the size of bonuses and labor contribution.

The status function is important, first of all, for the employees themselves, at the level of their claims to the salary that employees of the corresponding professions have in other firms, and the orientation of personnel to a higher level. material well-being. The effective performance of the stimulating function of wages is important from the standpoint of the management of the company. Its essence is to encourage the employee to labor activity, to the maximum return, to increase labor efficiency. This goal is the establishment of the amount of income, depending on the results of labor achieved by each. The implementation of the incentive function is carried out by the management of the company through specific remuneration systems based on the assessment of labor results and the relationship between the size of the wage fund and the efficiency of the company. The regulatory function of wages affects the ratio between the demand and supply of labor force, the formation of personnel (number of employees and vocational qualifications) and the degree of its employment. The essence of the resource-accommodating function is to optimize the placement labor resources by regions, sectors of the economy, enterprises. In the conditions when state regulation in the field of placement of labor resources is reduced to a minimum, and the formation of an efficiently functioning labor market is possible only if each employee has freedom in choosing the place of application of his labor, the desire to improve living standards causes him to move in order to find a job that satisfies his needs to the maximum extent . The purpose of the function of forming the effective demand of the population is to link effective demand, which is understood as the form of manifestation of the needs provided in cash buyers and production consumer goods. Since solvent demand is formed under the influence of two main factors - the needs and incomes of society, then with the help of wages in market conditions, the necessary proportions are established between product supply and demand.

The living wage is a consumer budget that determines the minimum allowable limits for the consumption of the most important material goods and services. (food, non-food items, sanitary and hygiene items, medicines, housing and communal services and other services). Statewide minimum size remuneration serves as the basis for determining the minimum wage rate and salary at enterprises (organizations)

The contractual regulation of wages provides for at least four levels:

a general tariff agreement concluded between the Government of the Russian Federation, associations of employers and associations of trade unions operating at the federal level;

Industry tariff agreements concluded between industry representatives of employers and industry trade unions;

Special (territorial) agreements governing labor Relations employers and workers at the territorial level;

The collective agreement of the enterprise, concluded between its administration and the trade union (or trade unions) of the employees of the enterprise.

Accounting for regional differences in the cost of living, the state carries out territorial regulation of wages, which is based on the zoning of the territory of Russia according to the natural and climatic conditions of the population's life. The system of territorial regulation of wages includes:

district coefficients to wages; percentage bonuses to wages; coefficients to wages for desolate and waterless areas; coefficients for alpine terrain.

2) the establishment of reasonable differences in the remuneration of employees depending on the level of their qualifications and the complexity of the work they perform;

3) the creation of benefits in remuneration for employees, who to the greatest extent determine scientific and technological progress, the development of entrepreneurship, the introduction of progressive forms of organization of labor and production.

The most important components of the tariff conditions of remuneration are:

Tariff and qualification reference books;

minimum wage rates of the lowest category for wages of workers and minimum salaries for specialists and employees;

Tariff grids to establish wage rates higher than the first;

Schemes of official salaries for differentiation of remuneration depending on its complexity, qualifications of the employee, length of service in this specialty;

Additional payments and allowances tariff rates and salaries depending on working conditions, its intensity, working hours and other working conditions.

Similar information.

The bonus system is a scheme adopted at a particular enterprise, in which the parameters are recorded according to which bonuses are calculated:

1. criteria for gain or loss;
2. periodicity;
3. the size.

Classification

General:

Special:

1. for the rational use of energy;
2. for reducing the cost of raw materials;
3. for their innovative approach to work.

scoring- like any other system, according to Art. 135 of the Labor Code of the Russian Federation is established by the employer.

Its essence is that employees are awarded a certain number of points for success in the service. Their number should reflect the level of professionalism of the employee. At the end of the period, everything that employees managed to earn is calculated, and based on these data, the amount of remuneration is determined (we talked about what grounds there are for bonuses to employees in).

Details on why the award is The best way to encourage employees and what are the remuneration options, read, and from you will learn what incentive payments are and what types of bonuses exist.

Important! Each member of the team must have access to the mentioned information in order to organize a trial in case of dissatisfaction. In case of victory in court, the company will be obliged to satisfy his requirements (Article 395 of the Labor Code of the Russian Federation).

Article 395. Satisfaction of monetary claims of an employee

If the body considering an individual labor dispute recognizes the employee's monetary claims as justified, they are satisfied in full.

Is it possible to encourage without a bonus system in the organization?

In Art. 191 of the Labor Code of the Russian Federation proclaims the employer's right to work for employees, and the fixed system is not mandatory.

Article 191. Incentives for work

The employer encourages employees who conscientiously perform labor obligations(announces gratitude, gives out a prize, awards a valuable gift, a certificate of honor, presents to the title of the best in the profession).

Other types of incentives for employees for work are determined by the collective agreement or the rules of the internal work schedule, as well as statutes and discipline. For special labor services to society and the state, employees can be nominated for state awards.

Also, the conditions for bonuses can be prescribed in the employment contract, in which case they change in accordance with Art. 129 of the Labor Code of the Russian Federation.

An example of a reward system:

Type of awards	Premium Parameter
	Personnel class	Bonus indicators	Criteria for determining the amount of the premium	Source	Periodicity
	Leaders	Tasks of the enterprise and department	firm performance indicators management level		Quarter/year
	Specialists	Tasks of the enterprise, department and employee	company performance indicators team work quality
	Employees	Enterprise objectives	firm performance indicators
Bonus for achieving KPIs (Key Performance Indicators)	Functional Managers		performance indicators of the firm and departments ordering the results according to the share of division by class of employees	Cost price
	Employees with by the hour labor
	Line managers
Personal bonuses for individual employees	Part time staff	Efficiency and professionalism at work	division by professioninfluence of the percentage of performance indicators	Cost price

There is also a bonus reward for all company personnel at the end of a half year or a year.. Depending on the increase in sales, the amount of the bonus varies markedly. Its peculiarity is that the excess of the unit's output norms does not play a role in the calculations; the general tasks of the company are put at the forefront.

A noticeable influence on the value of such a premium is a person's place in the career ladder and the number of people under him. Bonus ordinary workers grows from personal efforts, while managers depend on the success of subordinate groups.

Development from scratch

Setting goals

Describe the task clearly set for yourself in this form:

• priority goal (with extremely specific wording);
• available deadlines.

Differentiation of future participants

Separation is necessary for the distribution of bonus conditions by categories of employees for the selection of truly motivating criteria. Assistants in this matter - documents on the structure and procedure for the work of personnel.

Selection of key criteria

This stage should be approached with special care. Incorrectly set conditions will give employees false priorities and nullify all efforts.

Criteria should be three to five. Requirements for them:

1. positive wording, without specifying "to avoid" something or other phrases containing "not";
2. simplicity. The desire to foresee everything is commendable, but complex phrases confuse employees and lose their semantic value;
3. relevance. Even universal requirements require adjustments from time to time.

Setting the frequency

In this aspect, it is important to consider the scope of the enterprise. For mass production or small trade, it will be appropriate short time, for example, a month - due to the fact that data is collected daily.

If the period of performance of work exceeds a month and the calculation of indicators is carried out rarely, it is rational to establish bonus payments after a longer period of time.

Employee bonus level

The method of accruing bonuses as a percentage of the basic salary is widely used.(on what principle and how bonuses are accrued to employees and who determines the amount of monetary remuneration, read). The advantage of this approach is that it makes it possible to regulate work within the team in accordance with the interests of the company (read more about who sets the amount of bonuses for employees and who makes the calculation of incentive payments to employees).

In conditions where intense internal competition for results is needed, a smart solution is to set a high level of variable earnings.

If the specifics of production require well-coordinated work, the basis of income should still be a salary.

Checking work

A useful technique that can identify errors during the development of a bonus system is to check it against past data. Everything is simple here - substitute the parameters in an almost ready-made scheme and track the change in staff earnings.

Evaluation of results

Approximately six months after the implementation of the system, it is necessary to evaluate the results. It is worth considering both the change in key indicators and the reaction of the team. Such measures will allow a sober look at the action new scheme in real conditions.

Efficiency

If the company's bonus criteria correlates with its goals, and the income from motivational payments brings benefits that exceed the cost of bonuses, then we can say that the company has an effective bonus system.

System analysis

• With the involvement of individual employees.

  Using an “inside” view of the workflow, an outline of the current scheme is drawn up, after which the respondents present a bonus system that suits their interests. Based on such proposals, a map of adjustments is drawn up.

• With the help of company documents and generalization of performance indicators. In this case, the conditions of bonuses are analyzed in order to identify really effective incentives for work.

Possible improvement of the scheme

Due to the abundance of subtleties that have to be taken into account, it may seem that the bonus system is a hard-to-control restive horse, which, if you loosen control a little, turns into losses, but this is only on paper.

Of course, care and common sense no one has canceled it, but such qualities are inherent in a good leader, which means that control over the bonus system is no more difficult than any other management.

More attention - and in the hands of the manager is a tool that can increase the efficiency of the enterprise so much that the costs will be quite insignificant, but, due to incentive surcharges and allowances, the interests of the employer and subordinate will be satisfied.

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 the actual value 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 for this indicator is 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.