Regulations on bonuses of JSC. Sample regulations on bonuses for employees of an enterprise

A bonus is a type of incentive payment that is an integral part of wages along with remuneration for labor and compensation payments (Part 1 of Article 129 of the Labor Code of the Russian Federation). Should the employer approve the Regulations on incentive payments?

About bonuses for employees

Conditions of remuneration (including the size of the employee’s tariff rate or salary, additional payments, allowances and incentive payments) must be reflected in employment contract with the employee (Part 2 of Article 57 of the Labor Code of the Russian Federation). However, this does not mean that all employers must provide bonuses. Specific terms of remuneration are the result of an agreement between the employer and employee. And they may include, for example, solely paying the employee a salary. If the terms of remuneration also provide for the payment of bonuses to the employee, then only in this case information about this should be included in the employment contract. In this case, the procedure and conditions for paying bonuses can be specified in detail in the employment contract itself. For example, “an employee is set monthly bonus in the amount of 30% of official salary" Or the payment of the premium may be made conditional on the availability or absence disciplinary sanctions, but the size of the premium is also clearly defined.

Or you can indicate in the employment contract that the bonus is accrued and paid to the employee on the terms and in the manner prescribed by local regulations. Such a local act will be the Regulation on Bonuses. And its approval with such wording in the employment contract is mandatory.

Please note that a document disclosing the procedure for awarding bonuses to employees may be part of a general local regulatory act. For example, the Regulations on remuneration and bonuses for workers. Or it could be an independent document devoted exclusively to issues of bonuses for employees. An example of the Regulations on bonuses for employees (sample 2018) is given below.

We are developing Regulations on bonuses for employees

Structure and contents of the Regulations on bonuses and financial incentives employees is determined by the employer independently. At the same time, it is in the interests of both the employer and the employee to detail in the Regulations all types of payments paid by the organization production bonuses, the grounds for their calculation, as well as the size of the premiums. After all, the likelihood of claims arising both from employees and from regulatory authorities will depend on how transparently such aspects are spelled out in the Regulations. Let us recall, by the way, that bonuses that are not provided for either by an employment or collective agreement with an employee or by a local regulatory act of the employer cannot be taken into account in tax expenses (Letter of the Ministry of Finance dated September 22, 2010 No. 03-03-06/1/606).

It is necessary to familiarize employees with the approved Regulations on bonuses upon signature upon their employment (Part 3 of Article 68 of the Labor Code of the Russian Federation).

An example of the Regulations on bonuses for employees of an enterprise is given below.

Payment of bonuses to employees is made on the basis of the order of the manager. We told you how to draw up such an order.

Please note that the Regulations on bonus payments to employees may provide for the payment of bonuses not only for production results, but also, for example, in connection with public holidays or employee anniversaries. However, it is necessary to keep in mind that holiday bonuses, even those provided for by the employer’s local regulations, cannot be taken into account when taxing profits (

Today, employees of HR departments of many companies are increasingly relying on such a technique as bonuses. This can significantly increase the attractiveness of the enterprise for job seekers and employees, and therefore makes it competitive. Another huge advantage of bonuses is that interested employees work more willingly.

The essence of the bonus system

According to the definition given Labor Code, bonuses are the accrual and payment of additional financial resources to employees of an enterprise in addition to wages. This scheme is available to absolutely all organizations, regardless of their form of ownership and type of activity.

Bonus system for budgetary enterprises determined directly by their management. In this case, both the type of material incentive and its amount can be assigned by the head of the organization himself. The main condition: the total amount of payments to employees (salaries plus bonuses) must fit within the allocated allocations.

For non-budget companies, the situation is a little simpler. Since they are not entitled to funding, they do not have to report on how much money was spent on salaries. For this reason, such enterprises have relative freedom of action. At the state level, a minimum wage threshold has been determined, and on its basis, the company’s management sets salaries, bonuses, allowances and additional payments.

Types of bonuses: features of regular payments

There are two types of bonus payments most commonly used. The first of them is remuneration, which is provided for by the company’s accepted wages. Bonuses in this case are systematic, that is, bonuses are paid regularly (once a year, quarter, half-year, month, week). Not all employees are awarded, but a certain circle, for example, economists, sales employees or employees of several departments. To calculate the bonus amount, the company’s specific labor indicators and bonus conditions are taken into account.

In addition, there is a fixed amount of payments: one official salary, half of it or a percentage of the salary amount.

All the nuances that accompany the process of accrual and payment of financial remuneration of the first type are contained in the provision on bonuses for employees. This document is approved by the administration and, if necessary, agreed with the trade union. The provision imposes on the organization the obligation to give employees a bonus in a specific amount if they fulfill the agreed conditions.

More information about type 1 awards

With more detailed consideration Financial rewards of the described type are divided into two groups:

• A reward for achieving company goals. Such bonuses are the main incentive for staff, which encourages them to complete tasks.
• Encouraging initiative is a reward for improving equipment, accounting systems or other aspects of the organization's activities.

The work of deputy managers is that they supervise the units entrusted to them (branches, departments, laboratories). At the end of the bonus period, they must make proposals regarding the amount of incentives for the managers of these structural units. At the same time, deputy directors listen to the opinions of their subordinates (department heads) about what kind of bonus should be given to specific employees. Most companies choose to submit proposals in written form.

Completion of the submission procedure

At the next stage, all proposals made must be agreed upon. Finally, they are approved by the director of the enterprise, and this becomes the basis for the corresponding order.

The administrations of some companies also prefer to coordinate their actions related to financial incentives for employees with representatives of the workforce or trade union.

When all conditions are met, the manager can issue an order for the organization, which will present the grounds for issuing bonuses and their amounts for each employee. Regardless of whether the company has adopted a bonus position, the order is still issued.

Some nuances

If employees are given bonuses big company, then the order does not indicate a list of all names. They are part of a separate document prepared by the HR department. This list is considered an appendix to the order.

All financial remuneration must be reflected in the personal account of each employee, and also appear in his pay slip. This is necessary so that the average salary can be derived with maximum accuracy.

"AGREED"
Chairman of the trade union committee
____________ P.P. Bortsov

"APPROVED"
General manager
PJSC "Company" JSC "Company"

D.D. Directors

POSITION
on bonuses for workers in primary production
PJSC "Company"

General provisions

1. These Regulations determine the procedure and conditions for bonus payments to employees of PJSC “Company”, hereinafter referred to as the “enterprise”. Premium wages are designed to stimulate increased labor efficiency of employees. Changes and additions to these Regulations are made by order of the director.
2. Premium wages (bonuses) mean payment to employees of amounts of money in excess of the basic part of wages (tariff rate, salary, piecework earnings), additional payments and allowances in order to stimulate better work results. Bonus wages are included in the cost of production and are taken into account when calculating the average wage of employees. Bonus wages are calculated for actual time worked and actual production results achieved, excluding work on weekends, holidays And overtime.
3. In case of dismissal (termination of employment contract) of an employee on the initiative of the enterprise administration, the bonus for this month is not paid to the employee.
4. Deprivation of an employee’s bonus pay in whole or in part can only be carried out by order of the director. An employee may be deprived of a bonus for violation technological process, Internal Rules labor regulations enterprise, labor protection requirements, as well as failure to comply with the orders of the manager within the framework of their labor responsibilities. The deprivation of the bonus is made for the reporting period in which the violation occurred.

1. Monthly bonus (for piece workers)
The bonus is calculated as a percentage of piecework payment labor, taking into account additional payment for work in harmful conditions. The regional coefficient is calculated on the premium amount.

Bonus indicators

The main indicators of bonuses are fulfillment of production tasks and defect-free delivery of products.
— Execution of production tasks. The bonus for this indicator is 20%. Monitoring the implementation of this indicator is carried out by the site manager /senior foreman/.
— Defect-free delivery of products. The bonus for this indicator is 20%. The dependence of the bonus amount on the achievement of this indicator is presented in the table:

Defect-free delivery of products Bonus amount
100% 20%
99,9-99% 17%
98,9-98% 15%
97,9-97% 10%
96,9-96% 6%
95,9-95% 3%
Less than 95% 0%
Monitoring the implementation of this indicator is carried out by the technical control department.

1.1 Bonus fund for workers on piecework.
An indicator of the formation of a bonus fund for workers on piecework is the fulfillment of the production norm for the month.
1.2 Based on the results of work for the month, a report is generated on the fulfillment of production standards for each employee. The production rate is calculated as the ratio of the standard time for completing work to the actual time. Based on the fulfillment of the production norm, the size of the bonus amount is determined according to the table. The amount is determined staffing table by order of the director.

% fulfillment of production standards Bonus amount rub.
Less than 90% 90%
90,1 — 99,9% 95%
100% and above 100%
1.3 Procedure for calculating bonuses.
The leading engineer for the organization and regulation of labor calculates the percentage of fulfillment of the production norm for each worker. Based on the calculation, a draft order on bonuses for mechanical engineering workers is being prepared.

2. Monthly bonus (for temporary workers).
The bonus is calculated in an amount according to the time worked in the reporting period, excluding work on weekends, holidays and overtime. The regional coefficient is calculated on the premium amount.

2.1 Bonus fund for time-wage workers.
The indicator for the formation of a bonus fund for time-wage employees is the amount determined by the staffing table, established by order of the director.

2.2 Procedure for calculating bonuses.
The bonus is calculated in the amount for the time actually worked in the reporting period, but not exceeding the monthly standard hours, and is adjusted by the KTU (certificate provided by the deputy production manager). The regional coefficient is calculated on the premium amount.

Head of Service
HR management

Agreed:

Head of Production

Incentive payments

Chapter is devoted to payment and standardization of labor. 20 Labor Code of the Russian Federation.

Based on the norms set out in Part 1 of Art. 129 of the Labor Code of the Russian Federation, in addition to wages, it is allowed to accrue incentive payments to employees, which include:

1. Additional payments and various allowances. This type of incentive can be established for an employee, for example, for the level of qualifications (obtaining an academic degree, with a supporting document, etc.). Significant experience and length of service at a particular enterprise may serve as the basis for the calculation and payment of a bonus. This type of incentive can be defined as fixed amount, and as a percentage of the salary.
2. Incentive payments. Can be installed once, for example:
   • financial assistance to employees;
   • benefits for those retiring;
   • payment for vouchers when referred to sanatorium-resort treatment, etc.
3. Prizes, which we will discuss in detail below.

Pay attention! All specified types of incentives, the procedure and grounds for their accrual and other information are indicated in the collective agreement, as well as in the local acts of the LLC (Part 2 of Article 135 of the Labor Code of the Russian Federation).

Important! Internal rules should not in any way worsen the situation of workers in comparison with the law (Part 4 of Article 8 of the Labor Code of the Russian Federation).

Prize: concept

Under the terms of Part 1 of Art. 129 of the Labor Code of the Russian Federation, the bonus is considered part of the salary. Based on the provisions of Part 1 of Art. 191 of the Labor Code of the Russian Federation, employees who conscientiously perform their assigned duties are subject to bonuses.

Part 2 art. 135 of the Labor Code of the Russian Federation also states that this type of incentive should be regulated by local regulations, For example:

• bonus regulations;
• collective agreement;
• labor regulations.

It is also possible to issue an individual act - an order from the manager regarding bonuses for one or more employees.

Important! Letter No. 14-1/B-911 of the Ministry of Labor of Russia dated September 21, 2016 states that the bonus, as a component of wages, is accrued for a period of more than half a month; accordingly, it is accrued based on the results of the work performed, only after assessing the relevant indicators.

The timing of bonus payments may vary:

• monthly;
• 1 time per quarter;
• 1 time per year;
• bonus for a different period of work.

The specific timing of bonus payment must be indicated in the local regulations of the enterprise, and if a specific date is set, this will not be a violation of Part 6 of Art. 136 Labor Code of the Russian Federation.

The main purpose of bonuses is to stimulate employees to be successful. labor activity in LLC, they also contribute to improving the quality of work and professional growth.

Types of awards

It is customary to distinguish several types of awards:

1. By payment form:
   • monetary;
   • commodity, in the form of a specific gift.
2. By purpose:
   • upon achieving high performance results;
   • performing a specific task.
3. According to the assessment of labor activity indicators:
   • individual;
   • collective.
4. By calculation method:
   • absolute, i.e. set size;
   • relative, in the calculation of which certain percentages and premiums are taken into account.
5. By frequency:
   • systematic bonuses paid regularly;
   • one-time bonuses.
6. According to established indicators, such as:
   • for length of service;
   • for a holiday or anniversary;
   • at the end of the next working year for an employee at the enterprise.

We draw up bonus regulations

Pay attention! There is no separate chapter in the Labor Code of the Russian Federation dedicated to the bonus, the procedure for its accrual and payment. Art. 191 of the Labor Code of the Russian Federation contains only the concept of a bonus (this is an incentive to an employee for good faith performance their work responsibilities). Accordingly, it follows that the procedure for calculating this type of incentive is at the discretion of the employer. This is confirmed by letter of the Ministry of Labor of Russia dated September 21, 2016 No. 14-1/B-911.

The employer is allowed to fix the bonus procedure in the following ways:

1. Write down the specified conditions in employment agreement with an employee.
2. Include rules on bonuses in the salary regulations.
3. Introduce bonus regulations.

When drawing up and introducing such a provision, it is necessary to take into account the following points:

• The bonus must be provided not only by the regulations, but also by the employment contract, since payments not specified in the employment contract, according to Art. 270 of the Tax Code of the Russian Federation cannot be taken into account as expenses for the purpose of calculating income tax (relevant for LLCs for common system taxation).
• An indication of periodic payment of bonuses without criteria for accruing the latter actually means the employer’s obligation to accrue incentive payments regardless of the quality of employees’ work (Leningradsky’s definition regional court dated October 14, 2010 No. 33-5015/2010).
• It is permissible to make the payment of bonuses dependent on financial condition enterprises, otherwise the specified right turns into an obligation. The courts have confirmed the fact that the financial insolvency of an enterprise is not accepted as an excuse for non-payment of bonuses (resolution of the Federal Antimonopoly Service of the Moscow District dated February 20, 2012 in case No. A40-132269/10-88-506B).

Sample bonus clause

As it turned out above, the provision on bonuses is a local regulatory act; accordingly, its text is developed and approved by the management of the LLC.

The sample statement should include the following information:

1. General provisions:
   • its name as a document;
   • an indication that the document is a local regulatory act developed in accordance with the norms of the current labor legislation;
   • an indication of the name of the enterprise (if the specified provision is being developed for a particular department: sales, sales, etc., then a link to it);
   • list of employees covered by the specified document (if necessary);
   • the purpose of introducing the document;
   • reference to the right, and not the obligation, of the employer to calculate bonuses;
   • source of funding for bonus payments.
2. Bonus indicators:
   • a list of grounds for which a premium is subject to accrual;
   • main indicators;
   • the amount of the established premium;
   • procedure for accrual and calculation;
   • a list of grounds on which an employee may be deprived of payment.
3. Award submission:
   • payment procedure and terms;
   • procedure for approving lists of employees for bonuses;
   • procedure for issuing an order for promotion.
4. Final provisions:
   • procedure for document approval;
   • procedure for making changes;
   • duration of the provision.

Rules on bonuses in the regulations on remuneration of LLC

Pay attention! The regulation on remuneration is also a local legal act. Its main task is to systematize and describe the mechanism for issuing and calculating wages, as well as bonuses and other additional and incentive payments.

The wage regulations may consist of the following sections:

1. General information regarding:
   • the name of the enterprise in which it is accepted;
   • the procedure for paying wages;
   • making vacation pay;
   • making deductions from wages;
   • procedure for payment of wages, including in the event of the death of an employee, failure to comply job responsibilities.
2. Information regarding official salary:
   • its size and order of determination;
   • the procedure and grounds for changing the salary rate;
   • procedure for registering changes in monthly rates.
3. Additional payments (bonuses):
   • list of existing additional payments at the enterprise;
   • grounds for calculating incentive payments;
   • payment procedure on weekends and holidays, at night.

There are no clear recommendations establishing the need to combine the provisions on remuneration with the provisions on bonuses in one document. Each employer acts at its own discretion when resolving this issue.

Introduction of regulations on wages and bonuses at the enterprise

Important! The moment of entry into force of the provision on bonuses or provisions on remuneration can be specified in the text of the document itself. Moreover, if the validity period is not limited by any date, then it will be considered unlimited.

These local regulations are approved by the head of the enterprise, but taking into account the opinion of the representative body of workers (Part 4, Article 8, Article 372 of the Labor Code of the Russian Federation). This requirement must be met regardless of the size of the trade union organization (ruling of the Leningrad Regional Court dated August 21, 2013 No. 33-3211/2013).

Moreover, according to the conditions of Part 2 of Art. 74 of the Labor Code of the Russian Federation, when introducing these acts into force, the employer is obliged to notify his employees about this, since wages are essential condition employment contract (part 2 of article 57 of the Labor Code of the Russian Federation). Moreover, part 2 of Art. 74 of the Labor Code of the Russian Federation does not oblige the administration to create separate notifications for each employee; all that is required is the employee’s signature on the order and familiarization with the regulations.

Features of bonuses for LLC directors

The peculiarities of director bonuses are caused by the uniqueness of his legal status in LLC. If in relation to other employees he is the employer, then in relation to him the employer is the LLC itself in the person of its founders.

Conclusion! Therefore, it is not allowed to issue a bonus by order of the director (Part 2 of Article 135, Article 191 of the Labor Code of the Russian Federation).

The grounds for bonus payments to directors are also set out in the employment contract or local act of the organization.

The decision to pay a bonus to the director is made by the LLC participants and is confirmed by:

• protocol general meeting members of the company;
• decision of the sole participant of the LLC.

If the director illegally paid himself a bonus, then the participants can:

• demand from him compensation for the damage caused (Article 277 of the Labor Code of the Russian Federation);
• initiate the dismissal of the director (clauses 9-10 of Article 81 of the Labor Code of the Russian Federation).

Important! Payment of a bonus based on the director’s order may lead to tax office will challenge the reduction of taxable profit by the amount of the bonus.

Pay attention! If the director is the only participant in the company, then he makes the decision on bonuses independently.

The regulation on wages at an enterprise is an act that contains general information on the procedure for calculating wages and the mechanism for their payment. In addition, this document may include the procedure for calculating various incentive payments, such as bonuses. If necessary, it is possible to draw up an independent bonus regulation. Both of these documents are approved by the head of the enterprise.

• What is a bonus clause?
• How to draw up a document regulating the bonus system.
• What to include in the bonus regulations.
• What is the legal basis for the existing bonus provision?

To increase labor productivity and employee discipline, managers are introducing a bonus system. And for this system to work, it is necessary to draw up a regulatory document. In this article we will look at how the general director can draw up a competent bonus regulations.

The essence of the provision on bonuses for employees

The award is one of the components wages. It depends on the professionalism of the employee, the implementation of plans or other factors. The presence of bonuses in the payroll structure is an incentive for staff.

All activities related to the payment of bonuses must be strictly regulated. That's why managers companies delegate to the relevant services the development of an internal regulatory document - regulations on bonuses for employees. It must specify the conditions for receiving and the amount of bonuses.

If you have correctly written down the conditions for receiving bonuses, their amounts, payment periods, then you will avoid disputes with tax and the federal social service. This will also create order in the work process. Employees will be more conscientious in fulfilling their job responsibilities, as they will understand how the result of work and its payment are connected.

When the enterprise has an appropriate normative document, then there is no need to enter a large amount of information about bonuses in employment contract. In the section about wages a link to the document is provided. The bonus system allows for a more rational use of funds from the wage fund and reduces labor costs.

Guidelines for drawing up bonus regulations

Since the salary of employees will depend on the bonus provisions, it is important to think through everything thoroughly before approving the document. We have collected tips and recommendations for you on how to draw up a competent bonus clause.

1. Define metrics for each department in advance. The bonus system for an accountant and a marketer cannot be placed under the same denominator.
2. The indicators by which bonuses are calculated must be economically beneficial to the enterprise, and also have a corresponding proportional dependence.
3. All bonuses must be paid only after the order of the responsible manager. This way, order will be maintained and bonuses will not become commonplace for employees.
4. Third-party business consultants should not be allowed to draw up regulations on bonuses.. Only the head of the organization knows which indicators actually correspond to business goals.
5. The bonus should be paid only in case of full achievement of the indicators.
6. Write down a system for monitoring and recording indicators. They can be statistical and accounting. It is important to immediately determine who and how calculates these indicators and makes the decision on awarding bonuses.
7. In some cases, you will have to deviate from the norms prescribed in the bonus regulations. But it is better to do this in the direction of increasing the premium amount compared to the fixed one.
8. Take into account the moments and offenses for which the employee will lose his bonus. It is best to make this list publicly available.

How to cancel an employee’s bonus without negative consequences

If you decide not to pay an employee a cash bonus for any reason, you should approach this process wisely to avoid negative consequences for the business. IN electronic magazine « General manager"You will learn 5 basic rules for award cancellation.

What is stated in the bonus regulations

The bonus regulations must specify who the rules apply to. Must also be specified types of bonuses and the grounds on which their payment is made. A procedure for accruals and payments is required, as well as disciplinary liability, which may lead to a reduction in bonus payments. At the end, it is necessary to indicate when the document comes into force and how controversial issues are resolved.

Let us consider in detail each section of the bonus regulations.

General provisions

The essence of the document, its basis and the purposes for which it is compiled is described. Each enterprise has its own goals, but in general terms - increasing motivation employees and increased productivity. The main goal will be to increase economic efficiency business.

It is necessary to indicate which departments and positions this internal regulatory document applies to. For example, the following criteria: whether the employee is on staff or works at a distance . Thus, the costs of bonuses will be justified.

Types and grounds for awards

This section indicates what types of bonuses exist at the enterprise and what are the grounds for receiving them. There are 2 types of bonuses: one-time and current.

One-time bonuses are timed to coincide with an event, holiday, or are awarded for individual achievements and merits. Current bonuses are paid based on the results of reporting periods: month, quarter or year.

It is necessary to differentiate all indicators by individual job positions and business units. To avoid disagreements and double interpretations in the future, they should be described in as much detail as possible.

For workers involved in production, It would be reasonable to set bonuses for completing the planned amount of work. This could be indicators of output produced or the percentage of productivity growth.

For those who work in the management or administration of an enterprise, bonuses should occur for achieving a certain level of company profit.

For accounting workers, the grounds for calculating a bonus may be compliance with deadlines for filing tax reports, correct and error-free maintenance of accounting, tax and management records.

Purchasing department employees should be rewarded for timely delivery of raw materials and ensuring uninterrupted supply of goods for trade and production processes.

Employees involved in the service sector can be assessed by their level of satisfaction clients and no complaints about poor quality service.

This section also specifies holiday dates and other grounds for paying regular current bonuses.

Procedure for accrual and payment

The entire process related to bonus accruals and payments. A properly formed section will help avoid confusion in document flow and errors when calculating bonuses.

A list of documents and deadlines for their submission to management for the calculation of bonuses are prescribed. It is imperative to register the responsible persons who must perform the assigned duties. Typically, the head of the corresponding department is responsible for each indicator.

The period during which the manager makes a decision on bonuses must be specified. After receiving the endorsed order, the accounting department proceeds to the calculation and accrual of bonuses. You can specify the amount of bonuses that are of a fixed, one-time nature.

It is important to register labor indicators and record them numerically. Typically numerical ranges are used. For example, for exceeding the plan by 25%, employees of the corresponding department are awarded a bonus in the amount of 10-20% of the official salary. The specific amount is determined by the head of this department. Although fixed numbers are also used, in large work teams they will not objectively reflect the contribution of each employee to the achieved result.

In this section, it is important to specify bonus coefficients. Typically, they are higher for employees with long service.

Violations for which the premium is reduced

Be sure to include this information in a separate section. This will increase discipline in the team, and employees will strive to do their work well.

Production omissions are stated here, labor violations, which entail a reduction in premium charges.

Usually this can be systematic lateness to work, non-compliance with safety regulations and labor protection requirements. Also, the bonus portion of an employee’s salary is reduced if he does not comply job descriptions does not perform or performs job duties poorly.

A reduction in an employee’s bonus may occur if he does not comply with the instructions and orders of management and does not comply with the rules of others administrative documents enterprises. Or, if he caused material and technical damage and his guilt is justified.

Final provisions

This section sets out the procedure for the bonus provision to come into force and states until what time the document is valid. The time from which the document comes into force may be indicated in a separate order of the manager. You should also know that if the validity period is not specified, then the bonus provision is valid indefinitely.

This section also describes possible solutions. disagreements

An example of drawing up a bonus clause

We have prepared fragments from the sample bonus regulations for Sintez LLC dated December 29, 2017 with comments.

1. General provisions

1.1. This provision provides for the procedure and conditions for payment to employees

in addition to wages, material incentives in the form of bonuses for proper performance labor functions subject to their compliance with the bonus conditions.

1.2. The regulation is aimed at increasing the material interest of workers in the timely and high-quality performance of work duties, as well as increasing the efficiency of work and improving its quality. Accrual and payment of bonuses are made on the basis of an individual assessment of the work of each employee.

1.3. Bonuses are paid from the Employer's wage fund.

1.4. The basis for calculating the bonus is the data of accounting, statistical reporting and operational accounting.

It describes here what the document will include and why it is being drawn up. It also indicates from which internal source bonuses will be paid, which will be their basis.

3. Bonus procedure

3.1. Bonuses are paid based on the results of work for a month, for six months and for a year.

3.2. Bonuses are paid on the basis of an order from the head of the organization on the recommendation of the heads of the organization’s departments, together with wages over the past month.

This section is not fully formed. For example, it does not say what the manager’s orders regarding, for example, one-time bonus payments will depend on. So that in the future employees do not feel infringed on their right to a bonus, it is necessary to analyze in detail the possible bonus procedures and make a specific description of them.

Legal basis for bonus regulations

Despite the fact that the bonus regulation is an internal document of the organization, it must comply with legal standards.

For example, the first part of Article 129 of the Labor Code of the Russian Federation states that the bonus is part of the salary. And Article 191 of the Labor Code of the Russian Federation says that the bonus should encourage employees who conscientiously perform their duties.

Article 135 of the Labor Code of the Russian Federation, namely its second part, indicates that the features of bonuses can be any or absent altogether. For this purpose, a collective agreement is made in the form of an internal regulatory act, that is, a provision on bonuses.

The issue of calculations and terms of payment of bonuses was clarified in the Letter of the Ministry of Labor Russian Federation dated September 21, 2016 No. 14-1/B-911. Where it is stated that the terms for payment of current bonuses are established only by the internal regulations of the enterprise. That is, if quarterly bonus will be paid only by the end of the next quarter, there will be no violations of labor laws.

Letter of Rostrud dated December 18, 2014 No. 3251-6-1 states that the provision on bonuses should include a methodology for calculating indicators and bonus payments, as well as the conditions under which the employer has the right to bonus an employee or reduce the size of the bonus.

Conclusion

Regulations on bonuses – important document in the organization. It allows you to streamline the system of bonuses, which makes the work of employees more efficient and conscious.

For a document to be of practical use, it must be correctly drafted and take into account the main principles. It is important not to miss even small details, the lack of which may lead to disputes between employees regarding wages in the future.

It is important to correctly structure the bonus provision and take into account all the nuances of the legislation. Then legal act will be useful and will lead to an increase in labor productivity, and therefore