Bonus system. What kind of awards are there? Production bonus

Everyone is pleased to receive for their work not only a fixed payment, but also compensatory payments (for example, the “northern” coefficient) and incentives, the most common of which is a bonus. It is important for any employee to know why he was awarded a monetary incentive, how it is calculated, and what documents specify the rules for its formation. The employer has another problem: what should the wording be, because often different employees are rewarded for different achievements. Our article will tell you about all the nuances of bonuses.

What is a bonus?

The most important thing in determining this payment is that it is accrued in excess of what a person earned for a certain period - most often for a month or for a year. Simply put, a bonus is an incentive that depends on work results, methods, the speed of their achievement, their qualitative or quantitative indicators.

The second function of this payment is to stimulate the employee, pushing him to work more intensively or as well as before.

Who develops the bonus system?

This is done:

• HR representatives;
• special personnel development service of the company.

Representatives of the accounting department must participate in determining what can be awarded for (only they know the exact volume and rules for distributing funds from the incentive fund). The management of the company approves each appointed payment.

What documents define the principles of bonuses?

Each organization has its own, their content and principles depend on the specifics of the work carried out by certain employees, the importance of the results achieved, and the capabilities of the incentive fund. The features of the document are also determined by what the enterprise itself is. If it is a budget organization, in most cases it does not have the ability to give bonuses at its own discretion, and managers have limited rights. In private companies, everything depends on the financial situation and the desire of the director to encourage his employees.

Here are a number of documents regulating this issue:

• collective agreement and the bonus provisions attached to it;
• internal labor regulations;
• other governing documents drawn up within the organization.

How should the bonus be calculated?

• Transparent. That is, each employee should ideally be able to make calculations and understand why they receive a given amount. It often happens that documents are inaccessible to an employee, he does not understand the principle of accrual and each time he is surprised that they gave him a lot or a little. The law provides for maximum transparency and clarity of incentive payments.
• Objectively. The recipient of the bonus is not a friend or relative of the boss, it is each of the employees. Such a payment cannot be withdrawn “because I don’t like you,” and even disciplinary action, according to the law, cannot deprive the employee of this money. It is important to know that the subjective distribution of money from the incentive fund by management is a violation of the law. However, there are still reasons why the payment may be reduced or withdrawn altogether. They usually depend on a specific work result, which, for subjective reasons, the employee did not achieve. That is, the ideal option is when a person, no matter what position he was in, having access to bonus provisions, knew that for such and such actions he could be deprived of an incentive payment.
• The wording in documents must be clear. There is no need to reassure the person so that later you don’t have to explain to him why the bonus was not given. An example is the following case: the bonus clause states that the payment is given to everyone at the end of the month or year. All employees are looking forward to this joyful event. But suddenly it turns out that those who are on leave (annual, maternity, child care, sick leave) will not receive a pleasant increase in salary. People will be disappointed and irritated by this state of affairs, so they must be informed in advance.

What are the bonuses?

The first type is production. They are awarded for the fact that the employee has completed his tasks or duties at work for a certain period. These incentive payments are paid over a period of time, such as a month, a quarter or a year.

The second type is incentive. They have nothing to do with the performance of duties or tasks, but are like a gift and a sign of favor from the authorities. Incentive bonuses are awarded at the end of the year, for length of service, for conscious and responsible work, for anniversaries, children’s birthdays, etc.

Incentive payments can be given to employees in cash or in the form of a valuable gift (for example, household appliances).

Bonuses are also divided into individual ones, which are paid to one employee at a time for a specific achievement, and collective ones. The latter are distributed to each employee of the unit depending on the time worked, the amount of wages and various coefficients.

Incentive payments can be systematic or one-time.

What is the bonus for?

No employer is limited by law in the reasons for which an employee can be given monetary incentives.

However, in some cases, the difficulty for management is the question of how important it is to reward employees, for what it is possible, and the wording of the reason for rewarding is not at all clear

In any case, each organization has the right to build a remuneration system as it sees fit.

The reasons why incentive payments may be awarded may be as follows.

• Good performance. First of all, this is the fulfillment of the duties prescribed in job descriptions and good performance. For example, a sales manager may receive a bonus because he provides his employer with sufficient profits.
• The reason may be holidays - state or corporate. Let’s say a construction company pays incentive payments for the New Year and Builder’s Day.
• The birth of a child to an employee sometimes becomes the reason for the accrual of a one-time bonus.
• In some organizations, bonuses are awarded for time worked in full, without time off, personal leave or sick leave.

Reduction in bonuses

The company must reflect the refusal to pay incentives in its regulatory documents, in particular, in the regulations on bonuses. The employer can legally formulate the reason as follows.

• The employee was absent from work for reasons that were beyond the control of his superiors. This list includes sick leave, session, vacation, family circumstances.
• The employee received a disciplinary sanction, this could be a reprimand or simply a reprimand.
• The employee performs his function improperly. An example is the complaints of clients against a hairdresser for his rudeness, failure to fulfill the production plan, or its disruption.
• If an employee wishes to resign of his own free will and does so before the bonus is accrued, then it is not paid to him.

However, any employer’s decision on incentive payments can be legally challenged in the courts.

How to formulate the reason for the accrual?

Some examples of good wording will help directors justify paying incentives to employees in various situations. So, you can give a salary increase in the following cases.

• For the quality of work. Simply put, you can do something somehow, or you can try and do it at a high level. An example from the cultural sphere: one guide in a museum tells a boring and formal story, while another tells his story so captivatingly that visitors write him thanks. For management, this may be the reason for the accrual of incentive payments.
• For high results and work intensity. An employee does more in the same time and with the same opportunities than his colleagues. For example, he uses other work methods that increase productivity.
• For a long period of continuous work. This formulation is most suitable for an experienced employee who has been looking after the interests of the company for a long time and does not go on vacation at his own expense.
• For hard work. Such a bonus can be a one-time bonus associated with the anniversary of an employee who always conscientiously performs his duties, or it can be accrued, for example, at the end of the year.
• For the timely performance of their work duties. This formulation is especially suitable if the organization is carrying out an important and time-consuming project, and the employee played a significant role in delivering it on time and in proper form.
• For the high-quality execution of an important one-time assignment. For example, an employee successfully took part in decisive negotiations, played a role in them, went on a business trip and concluded an agreement there on behalf of the company, and found a way out of a particular problem.
• For the rationalization proposal, for the long-term plan. The employee's analytical skills and foresight may also be rewarded.
• For saving money. A special talent that can be rewarded is the implementation of a project for less money than was originally budgeted by management.
• Award based on the results of a project that has been successfully implemented and brought to life.

A good employer always remembers that a bonus is a kind of investment in the future of the company, because such motivation to work makes it clear to all team members that each of them is important and valuable to management.

The choice of bonus indicators is one of the important aspects when considering the issue of creating additional incentives for employees.

The legislation does not imply the introduction and observance of fixed rates or any proportions.

Each manager makes his own decision about which version of the system will be more profitable.

Indicators and features

Indicators are the conditions that were initially specified in local regulations at the enterprise. When an employee achieves the specified results, he can count on a bonus. In turn, accountants are responsible for the development of local acts. This simplifies the determination of standards associated with bonuses.

This means that, if such indicators are available, it is possible not only to single out a conscientious employee, but also to point out the results that he was able to achieve.

Employee salaries consist of two parts: regular and extra. The latter most often represents bonuses. Effective bonus system is being developed to simplify the accrual and calculation of incentive payments.

For this purpose, a special qualified group is assembled, capable of taking into account the nuances associated with the functioning of the enterprise.

Basic elements and system of conditions

To determine which system to use, the director must make decisions for the following system elements:

• conditions under which the incentive appears;
• criteria for which bonuses are issued;
• goals that must be achieved with effective labor organization.

Bonuses are developed at the enterprise in order to convince the employee of the value of active work and achieving certain results.

The remuneration procedure, competently developed at the enterprise, influences career growth and labor incentives, determines compliance with labor discipline. If responsible and honest employees do their job well, they receive financial assistance. The size and conditions should depend on the contribution of everyone.

The legislation assumes the existence of a situation where monetary compensation is additionally paid for a one-time special task.

Promotion is given the following varieties:

• one-time type;
• due to the presence of continuous long-term experience in a particular organization;
• for length of service;
• for results for a certain calendar period;
• systematic earnings.

As for one-time payments, they may be related to:

• special important assignments;
• financial assistance for deliveries of goods completed on time;
• studying new equipment, modern technologies;
• assistance in invention, compliance with rationalism.

Who decides on bonus payments?

To develop a motivation system, it is created special working group. She makes decisions about who gets raises and when. Within the work group itself, responsibilities should be distributed in the following way:

• general management is carried out by managers, as well as their deputies;
• specific tasks solved by employees are developed by department heads;
• collecting data on wages from organizations that operate in the same direction is the responsibility of representatives of the personnel service;
• assessing the very possibility of paying bonuses of a certain size is a task for employees of accounting and economic departments.

The CEO makes the final decision about when and what system to apply at the enterprise.

Summary information is displayed in the text internal regulatory documents.

General criteria

These are so-called collective indicators that can have several directions:

• on the work of the entire enterprise;
• according to the unit;
• for a site or shift, specific teams.

Example of employee bonus indicators

Here examples of some specific indicators, which can be used when building a system:

• losses due to marriage;
• delays in payment of wages;
• implementation of cost plans and budgets;
• unit cost of production;
• equipment downtime;
• percentage of orders completed on time;
• the average time it takes to create a unit of goods or products;
• staff turnover;
• customer satisfaction;
• claims from clients;
• equipment failures;
• defective products;
• quantity of products produced;
• services provided;
• repairs completed;
• products shipped to customers;
• manufactured goods.

The main thing when choosing indicators is to answer several questions. For example, how important is this or that parameter? Will employees themselves understand what needs to be measured?

Employee assessment methods

The following characteristics most often become a priority:

• responsibility, integrity;
• the ability to quickly respond to what is happening;
• ability to resolve emerging disagreements;
• carrying out analysis;
• presence of an analytical mind;
• desire to expand knowledge;
• discipline, organization;
• showing initiative, willingness to communicate with others.

When a new employee comes to work, the necessary qualities in him are revealed only after some time. If a person meets all the requirements, then we can draw conclusions about assigning a minimum monthly bonus.

Interviews, observations and questionnaires make it possible to determine how well a particular job is performed at the enterprise.

About the methods and types of incentives by department

Awards create an additional incentive to perform work with maximum efficiency. It is permissible to use the so-called dual system to achieve appropriate results. For example, when both main and additional indicators are used at once.

There are so-called point systems– accordingly, accruals depend on the accumulation of bonus points. They are assigned after the employee's performance is assessed using several criteria. A separate scale is being developed that will make the system objective.

For example, the manager simply gives a rating of “0” if the employee does not cope with his duties at all. Intermediate values ​​like 2 or 3 allow you to determine the exact amount of rewards in a given case. These numbers are set if the tasks are solved, but with some deviations from the stated values.

Specific work criteria are determined for each department in the enterprise. The main thing is to use approximately equal quantity of quantitative and qualitative characteristics. Awards can be either individual or collective.

Individual payments are made when it is possible to track indicators for each employee. It is also necessary to take into account what type of wages is used - piecework or time-based.

The reason for paying bonuses can be an increase in both the quantity of products produced and the quality. An important criterion should be reduction in labor intensity for main processes. The director, in agreement with the trade union, must decide for himself which professions should be rewarded for reducing labor costs in certain processes.

Priority should be given to those who put forward proposals to improve the existing system and activities.

It will be relevant on production shops take into account the quality of the finished product. The assessment is carried out based on cumulative results and results of each year.

It is important for industrial enterprises increase the value of material rewards. A minimum number of criteria is allowed here. The main thing is that it is enough to establish interaction between participants of both the enterprise and the bonus system.

The video talks about bonuses for employees.

We must also remember that there is no section in work books that would be dedicated specifically to bonuses. This prevents workers from collecting evidence of their quality work. But for this purpose other documents are provided, drawn up separately. Copies of these can always be requested if necessary.

Each enterprise has own bonus system, different from others. After all, a specific manager is responsible for development. It must periodically review existing rules. Then the system will correspond to the tasks and goals set for production at the present time. For example, if customer satisfaction is important, then this is the area where the emphasis is placed.

The bonus provision must reflect all information, both on the initial system and on further adjustments. Only this will protect you from additional questions and the emergence of controversial situations in the future.

APPROVED
by resolution of the State Committee
Council of Ministers of the USSR
on labor and wages issues
and the Presidium of the All-Union Central Council of Trade Unions
dated February 4, 1967 N 84/P-5
(as amended September 28, 1972)

Standard provision on bonuses for employees of industrial enterprises transferred to a new system of planning and economic stimulation of production

STANDARD PROVISIONS
ABOUT BONUSES FOR INDUSTRIAL WORKERS
ENTERPRISES TRANSFERING TO THE NEW SYSTEM
PLANNING AND ECONOMIC
PRODUCTION INCENTIVES*

________________________________________________________________
At present, there is no data on the action or repeal of this act.
This Standard Provision applies to the extent that it does not contradict
Labor Code of the Russian Federation
_________________________________________________________________

* The State Committee of the USSR Council of Ministers on Labor and Wages, together with the All-Russian Central Council of Trade Unions, in separate resolutions, approved standard provisions on bonuses for employees of enterprises in other sectors of the national economy that were transferred to a new system of planning and economic incentives (railway transport enterprises, civil aviation, public river transport, road transport and a number of others).

("Bulletin of the State Committee of the USSR Council of Ministers on Labor and Wages", 1967, No. 4)

The standard provision is being introduced in order to strengthen the material interest of workers, managers, engineers, employees and other categories of employees of industrial enterprises in increasing production efficiency, increasing sales volumes and improving product quality, increasing profits, increasing labor productivity and profitability of production.

The standard provision applies to all industrial enterprises (production associations, mining departments, combines and trusts where the Regulations on the Socialist State Production Enterprise are applied) transferred to the new system of planning and economic incentives, regardless of their subordination

I. Bonuses for workers

1. Bonuses for workers under these Standard Regulations are made from the wage fund and the material incentive fund formed from deductions from profits.

2. Bonuses can be given for individual and collective work results according to the following indicators:

- fulfillment and overfulfillment of production plans for product output and increasing labor productivity, technically sound production standards, monthly and shift standardized tasks, compliance with and reduction of repair time for technological equipment;

- improving the quality of products in comparison with the technical conditions, established standards and planned targets (increasing the grade of products, improving the quality of ore, fuel, concentrate and semi-products, manufacturing high quality products and handing them over to the technical control department from the first presentation);

- improving the quality of work performed (compliance with technological conditions, parameters, work schedules, technical requirements);

- savings against the plan or established standards for the consumption of raw materials, materials, tools, fuel and other material assets, reducing the standardized losses of raw materials while ensuring the production of high quality products, increasing the yield of suitable products, increasing the extraction (selection) of non-ferrous, precious and rare metals, chemical and petroleum products;

- improving the results of economic activity of a team, site, workshop, production (in terms of product sales, profit, cost or its individual elements, profitability);

- mastering new production (maintenance) standards when revising them based on the introduction of organizational and technical measures in accordance with paragraph 34 of the resolution of the CPSU Central Committee and the USSR Council of Ministers of October 4, 1965 N 729 *.

* SP USSR, 1965, N 19-20, art. 153.


At individual production sites, taking into account the specifics of the work, other indicators may be established for bonuses for workers.

Workers can be awarded:

for meeting established bonus targets;

for exceeding established bonus targets;

for fulfilling and exceeding established bonus targets.

3. Bonuses for improving the quality of products (work performed) should be made, as a rule, subject to the fulfillment of quantitative indicators of work (production plan, production standards, standardized tasks), and for fulfilling and exceeding quantitative indicators - subject to compliance with established quality indicators of the product products (work performed).

4. The amounts of bonuses for professions and groups of workers are established differentially, taking into account the tasks assigned to them and production conditions.

Higher bonuses are provided for basic work, in production with complex technological processes, when mastering samples of new equipment and new types of products, as well as in areas where technically sound standards are applied (production, maintenance, consumption of raw materials and materials, etc.), developed on the basis of industry standards or standards that are more progressive than industry standards.

The maximum amount of bonuses paid to workers at the expense of the wage fund should not exceed the total maximum amount of bonuses provided for in this industry by current Government regulations.

In seasonal industries during the season, maximum bonus amounts (depending on the length of the season) can be set to 80% of monthly piecework earnings (tariff rate, salary) so that the total amounts for all indicators do not exceed 4.8 monthly tariff rate ( salary) of a worker per year. The list of seasonal industries and the season period during which this procedure is in effect are established by the ministry (department).

Bonuses paid from the material incentive fund are not limited in size.

When awarding bonuses for savings in raw materials, materials, tools and other material assets, the total amount of bonuses paid to workers should not exceed 50% of the amount of savings received for a site, team, unit or workplace, in comparison with consumption standards approved by a higher organization or the head of the enterprise. The amount of savings is calculated based on the prices provided for by the plan.

5. Specific indicators and conditions for bonuses, as well as the size of bonuses, are established by the head of the enterprise in agreement with the trade union committee.

6. Bonuses are paid, as a rule, based on the results of work for the month. If necessary, the head of the enterprise, in agreement with the trade union committee, can establish other bonus periods.

7. Bonuses are calculated on the worker’s earnings at piece rates or tariff rates (salaries) for the time actually worked. The procedure for calculating bonuses is established by the head of the enterprise in agreement with the trade union committee.

For work on holidays and overtime, bonuses are calculated on earnings at single piece rates or at a single tariff rate (salary).

8. Bonuses paid based on the collective results of the work of a team, site, workshop, production are distributed among workers in proportion to the wages accrued to them. At the same time, the head of the enterprise or the head of the workshop (production), together with the trade union organization, can increase or decrease bonuses for individual workers, taking into account their contribution to the overall results of work, but by no more than 25 percent.

9. The basis for calculating bonuses is the data of financial statements, operational accounting and laboratory control.

10. Bonuses awarded to workers are approved by the head of the enterprise or the head of the workshop (production) on the recommendation of the foreman, installation manager or other official in charge of the production site.

11. Bonuses from the wage fund are paid to workers regardless of the state of expenditure of the wage fund at the site, workshop, production or enterprise.

II. Bonuses for managers, engineers and technical workers and employees

12. Bonuses for management, engineering and technical workers and employees in accordance with these Standard Regulations are made from a material incentive fund formed from deductions from profits.

13. Managerial employees of the enterprise (director, chief engineer, deputy directors, chief economist, head of the planning department, chief accountant, senior accountant as chief accountant, head of the technical control department) and employees of the enterprise management staff are rewarded for fulfilling and exceeding the plan for product sales (profit), production profitability, targets for increasing labor productivity and the share of new products (high-end products and new and improved consumer goods). At the same time, in case of failure to meet targets for increasing labor productivity and the share of products of the highest category and new and improved consumer goods, bonuses paid to these employees under this Standard Regulation are reduced depending on the degree of fulfillment of these indicators or are not paid in full. The issue of reducing or depriving management employees of bonuses is decided by a higher organization, and for employees of the management apparatus - by the head of the enterprise. (Revised September 28, 1972)

Bonuses based on product sales are made at those enterprises where the material incentive fund is formed depending on the growth of product sales, and based on the profit indicator - at enterprises where the material incentive fund is formed depending on the growth of profits.

In certain industries (productions), other bonus indicators may be established for management employees of the enterprise and employees of the management apparatus of the ministry (department) with the participation of the trade union Central Committee.

14. Bonuses to management employees of the enterprise and employees of the enterprise management apparatus for fulfilling and exceeding indicators are paid subject to the conditions for bonuses established by the higher organization with the participation of the relevant trade union committee. In this case, a mandatory condition for bonuses is the fulfillment of the plan for the most important production range (group assortment), which is taken into account when creating a material incentive fund.

Ministries (departments) may decide on the issue of bonus payments to these employees in cases of failure to fulfill the plan for certain major types of products in the reporting month (quarter), if these products were manufactured and sold in the previous period or discontinued at the request of the consumer (customer), confirmed by the State Planning Committee of the Union republic, ministry (department).

15. Ministries (departments) may allow heads of enterprises, as an exception, to establish, in agreement with the trade union committee, other indicators and bonus conditions for engineering and technical workers and employees of individual structural divisions of the management apparatus, taking into account the characteristics of their work.

16. Indicators and conditions for bonuses for engineering and technical workers and employees of production, workshops, services and sections are established by the head of the enterprise in agreement with the trade union committee, taking into account the specific tasks facing each structural unit, as well as their importance in increasing production efficiency. Such indicators and conditions may be, for example, the fulfillment and exceeding of the plan for the volume of product sales, profit, profitability, cost of production (or its individual elements), labor productivity, product quality, rhythm of production, completion of work on time and ahead of schedule.

The head of the enterprise, in accordance with paragraph 34 of Resolution of the CPSU Central Committee and the Council of Ministers of the USSR dated October 4, 1965 N 729, can reward craftsmen and other engineering and technical workers of production sites who were directly involved in the development and implementation of organizational and technical measures for reducing the labor intensity of production.

17. Engineering and technical workers and employees of auxiliary workshops and sections are awarded bonuses according to the indicators established for employees of the enterprise management apparatus, or according to the indicators established for the production facilities, workshops, services and sections they serve.

The head of the enterprise may, in agreement with the trade union committee, when appropriate, establish bonuses for employees of auxiliary workshops and sections based on their performance indicators.

18. Along with the mandatory bonus conditions, if non-fulfilled, bonuses are not paid, additional bonus conditions may be established, failure to comply with which serves as grounds for reducing the amount of bonuses, but not more than by 50%.

Additional conditions are established for the management employees of the enterprise by a higher organization with the participation of the relevant trade union committee, and for other employees - by the head of the enterprise in agreement with the FZMK.

19. Artists, designers, sculptors, fashion designers, heads of art workshops and laboratories and other workers of similar professions may be awarded bonuses according to certain provisions approved by the head of the enterprise in agreement with the trade union committee.

20. For management employees of the enterprise, the size of bonuses for fulfilling and exceeding bonus indicators is established by a higher organization with the participation of the relevant trade union committee; they cannot exceed the average size of bonuses for engineering and technical workers and employees of the enterprise as a whole (as a percentage of their official salaries).

For the rest of the engineering and technical workers and employees, the size of bonuses is established by the head of the enterprise in agreement with the trade union committee, differentiated by production, workshops, services, sections, departments and other divisions of the enterprise, based on the volume and complexity of planned tasks, the achieved level of use of production assets, as well as the value structural divisions in the enterprise system.

For employees of each structural unit, bonuses for meeting bonus targets are set in the same amount as a percentage of their official salaries.

21. Bonuses for management, engineering and technical workers and employees are made based on monthly or quarterly performance results. In some cases, by decision of a higher organization, agreed with the relevant trade union committee, other bonus terms are established.

Superior organizations may allow enterprises, when awarding bonuses to managers, engineers and technical workers and employees based on monthly performance results, to take into account the implementation of the plan in terms of sales volume (or profit) and production profitability on an accrual basis within the quarter. Bonuses for exceeding the plan in these cases are paid only based on the results of work for the quarter.

22. If there is an overexpenditure of the wage fund for the enterprise as a whole, recalculated by the percentage of plan fulfillment (relative overexpenditure), bonuses accrued to executive employees of the enterprise management apparatus are reduced by the amount of the allowed overexpenditure, but not more than 50% of the accrued bonuses, for a period until overruns are reimbursed.

If the enterprise compensates for the overexpenditure of the wage fund within a period of up to 6 months, the specified employees are paid 50% of that part of the bonus that was not paid in previous periods due to overexpenditure of the wage fund.

In the event that an enterprise has overexpended its wage fund in the reporting month (quarter), but for the period that has elapsed since the beginning of the calendar year, there are sufficient savings in the wage fund, recalculated in accordance with the implementation of the plan, accrued bonuses to management staff are paid in full size.

In the same manner, bonuses are paid in case of overexpenditure of the wage fund to management employees of production, workshops and services of the enterprise. In this case, overexpenditure of the wage fund is taken into account only for the corresponding production, workshop and service.

Those responsible for spending the wage fund include employees whose positions are listed in the List approved by the State Committee of the USSR Council of Ministers on Labor and Wages and the All-Russian Central Council of Trade Unions dated February 28, 1959 N 169, taking into account the changes made to the said List by the State Committee of the Council of Ministers of the USSR on labor and wages and the All-Union Central Council of Trade Unions dated December 30, 1965 N 819/39.

Bonuses are awarded to senior foremen (heads of sections) and foremen regardless of the state of expenditure of the wage fund for the section, service, workshop, production and the enterprise as a whole. At the same time, the head of the enterprise, if there is an unreimbursed overexpenditure of the wage fund in the area, caused by the fault of the senior foreman (head of the area) and the foreman, can reduce the size of bonuses for these employees, but not more than 50 percent, as in the month in which the overexpenditure occurred, and in the next month until it is reimbursed with the subsequent payment of bonuses in the amounts established by clause 22 (paragraph 2) of this Model Regulation.

If there are savings in the wage fund for the enterprise as a whole, the head of the enterprise has the right to pay bonuses in full to management employees of production, services and workshops who have improved their work, but have not yet compensated for the overexpenditure of the wage fund committed during the previous period.

23. The basis for calculating bonuses to management employees of the enterprise and employees of the management apparatus of the enterprise is data from financial statements, and for calculating bonuses to employees of production, services, workshops and sections - data from financial statements and operational accounting.

24. Prizes are approved:

management employees of the enterprise - a higher organization;

the rest of the engineering and technical workers and employees - the head of the enterprise.

The head of the enterprise may, in agreement with the trade union committee, taking into account the quality of work and personal contribution of the employee, increase or decrease the bonus accrued to the employee, but not by more than 25%. The specified increase or decrease in the size of the bonus for executive employees of enterprises is carried out by a higher organization.

III. General provisions

25. Premiums for the reporting period (month, quarter, season) are paid no later than one month after the end of the reporting period.

26. For employees who have worked for less than a full month (quarter, season) due to conscription into the Soviet Army, transfer to another job, admission to an educational institution, retirement, dismissal due to staff reduction and other valid reasons, bonus payment is made for actually worked time in a given accounting period.

For newly hired employees, a bonus for time worked in the first month of work can be paid at the discretion of the head of the enterprise.

27. The head of the enterprise and the heads of higher organizations are given the right to deprive individual employees of bonuses in whole or in part for violation of production and technological instructions and other production omissions. The list of production omissions for which employees may lose bonuses is established by the head of the enterprise in agreement with the trade union committee. When establishing a list of production omissions, the enterprise’s fulfillment of tasks and obligations to supply products in the range corresponding to the concluded contracts (accepted work orders) must be taken into account.

In cases of administrative or criminal liability, as well as the use of public sanctions for hooliganism, employees may be deprived of bonuses in accordance with the Decree of the Presidium of the Supreme Soviet of the USSR of July 26, 1966.

The right to decide the issue of depriving workers of bonuses in whole or in part in the cases listed above is also granted to the head of the workshop (the corresponding structural unit) independently or on the recommendation of the foreman.

Persons who commit absenteeism are deprived of their bonus in whole or in part.

When submitting draft wholesale and retail prices with deliberately inflated production costs to the pricing authorities, a bonus is given to the director, deputy director for economic affairs (chief economist), head of the planning department, chief (senior) accountant of the enterprise for fulfilling and exceeding the plan for the sale of products (profit), profitability of production, targets for increasing labor productivity and the share of products of the highest category and new and improved consumer goods are not paid for the period in which the specified violation was committed.

Deprivation or reduction of bonuses is formalized by order (instruction) of the relevant manager with a mandatory indication of the reasons and must be made for the billing period in which the omission was committed. (Revised September 28, 1972)

28. Bonuses to workers from the material incentive fund are paid within the limits of the portion of the funds of this fund allocated according to the estimate for bonuses to workers. Bonuses for management, engineering and technical workers and employees - within the limits of the funds of the material incentive fund allocated for bonuses for these employees.

The distribution of the material incentive fund for bonuses to workers, management engineering and technical workers and employees, adopted in the estimate (in percentage), is maintained when the fund increases (decreases) due to overfulfillment (underfulfillment) of the plan.

Funds allocated to the material incentive fund for improving (against established targets) indicators for labor productivity and the share of products of the highest category and new and improved consumer goods are allocated to bonuses for workers, managers, engineers and technical workers and employees according to these indicators. These funds can also be used to increase bonuses for increasing labor productivity and improving the quality of products, paid to workers from the wage fund under existing bonus systems. (Revised September 28, 1972)

29. To provide bonuses to employees based on the results of the first and second months of each quarter, enterprises can make advance deductions from profits to the material incentive fund. These deductions are set in amounts that ensure the payment of bonuses accrued to employees.

Bonuses based on work results for the third month of each quarter are made within the limits of the material incentive fund, calculated based on the enterprise’s performance indicators on an accrual basis from the beginning of the year (or from the time of transfer to a new system of planning and economic incentives in a given year).

30. Based on this Standard Regulation on Bonuses, the head of the enterprise, in agreement with the trade union committee, approves the provisions on bonuses for workers, managers, engineering and technical workers, employees and other categories of employees of the enterprise (junior service personnel, security, etc.).

Indicators, conditions and amounts of bonuses are established annually when the annual plan is approved. At the same time, multiple indicators and bonus conditions should not be allowed.

In order to increase the efficiency of application of bonus systems, ministries and departments can, with the participation of the Central Committee of trade unions, taking into account the positive experience and characteristics of industries, develop recommendations for bonuses for workers, engineering and technical workers, office workers and other categories of employees of enterprises.

Employees of the enterprise are notified of the entry into force of the Regulation on bonuses, changes or cancellations no later than two weeks in advance.

The text of the document is verified according to:
"Legislative acts on labor",
1976

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CLASSIFICATION OF BONUS

In order to stimulate effective work and ensure unity in assessing the labor contribution of workers, managers, specialists and employees, each organization develops its own regulations on bonuses, which should be an annex to the collective agreement and form an integral part of it.

The bonus regulations must take into account the following:

• features of indicators for which personnel are rewarded;
• circle of awardees;

· specific indicators and conditions for bonus payments to employees, taking into account their participation in this activity.

In practice, there are a variety of bonus systems that seek to most fairly evaluate the work of personnel, take into account the specifics of work, goals and principles of the organization and stimulate increased efficiency, quality or productivity. However, not all decisions are successful. SometimesThere are bonuses for all or most employees in direct dependence on the final results of the organization’s activities and in the same amount, which significantly weakens personal interest in achieving positive results of one’s own work and gives rise to equalization in its worst manifestation.

It must be remembered that the effectiveness of bonuses for employees depends to a large extent on the correct, objective determination and approval of indicators and conditions for bonuses. An employee’s personal interest in achieving positive final results for the organization as a whole, such as cost reduction, can only be realized through the implementation of indicators determined by the scope of his activities and the employee’s functional responsibilities. This is a key incentive.

The system of indicators and bonus conditions should be flexible, sensitive to emerging problems, bottlenecks, changes in production, management structure and composition of functions, and at the same time the indicators should be valid for as long as possible. Bonus indicators must be adequate to the main goals and objectives, in particular for management they should be linked mainly to profit and, possibly, with some other system indicators, for workers and specialists - with saving resources, increasing productivity or quality of work.

Bonus conditions should cover production and labor discipline, occupational health and safety, production culture and the implementation of various activities.

Summarizing and supplementing the above, you can use the following classification of bonuses:

• depending on the categories of personnel:

– bonuses for certain categories of personnel (workers, managers, specialists or employees). This type of bonus is used, as a rule, to evaluate production results;

– bonuses for all categories of personnel, for example, bonuses for length of service or for general performance;

• depending on the time of payment:

- based on the results of work for the month;

– based on the results of work for the quarter;

– based on the results of work for the year;

• depending on the frequency of payments:

– regular;

– one-time;

• depending on the fund from which payments are calculated:

– from the fund for wages;

– from an individual consumption fund (i.e. from non-operating expenses (profit));

• depending on the attitude towards taxation:

– taken into account for tax purposes;

– not taken into account for tax purposes;

• depending on the size of the premium:

– fixed;

– as a percentage of any indicator.

BASIC PRINCIPLES OF BONUSES AT THE ENTERPRISE

1. Bonuses are awarded to employees according to predetermined indicators.

2. The size of the bonus must be related to the economic benefits brought by the employee to the organization.

3. Bonuses can be paid for a month, quarter, year, or upon achievement of certain labor results.

4. Accrual and payment of bonuses is carried out on the basis of an order

5. The basis for paying bonuses to directors, chief engineers and chief accountants of branches, if any, is the order of the parent company.

6. The accrual of all types of bonuses for tax purposes is taken into account and included in expenses for the relevant types of activities (repair, maintenance, etc.) and types of expenses (operation, repair, relocation) in accordance with the tax accounting policy.

7. Indicators, conditions and bonus amounts are establishedchief executive officer of the organization (otherwise, bonus indicators may be distorted and not correspond to the real goals of the company).

8. There should be no planned bonus costs.

9. At the enterprise, for the payment of bonuses and other social needs, in accordance with the accounting policy, a reserve fund can be created - a consumption fund, which is created by transferring amounts of net profit at the end of the reporting year. Using this fund, an enterprise can pay an employee a bonus (or a share of the bonus) immediately from the moment the achieved labor results are recorded, while the organization itself usually receives a profit due to the achievement of certain (excellent) labor results of a given employee only after a certain period of time. .

10. The bonus is awarded for the achievement of each indicator separately.

11. If the main bonus condition is not met, the bonus is not paid in full.

12. The basis for calculating the bonus is the data of accounting and statistical reporting, and for indicators for which such reporting is not provided, according to operational accounting data approved by the relevant official.

If performance indicators are not taken into account, bonuses based on performance results are not accrued or paid. Responsibility for the reliability of operational accounting data lies with the heads of the relevant departments, services, workshops, districts, branches, etc.

13. Indicators and conditions for bonuses and the amount of labor costs for teams (teams, workshops, etc.) can be established taking into account the distribution of bonuses according to the labor participation rate (LPR).

14. G chief executive officer of the organization has the right, in individual cases, to increase the amount of the accrued bonus for special results according to established indicators, but not more than by a certain fixed amount (as a percentage of the accrued bonus).

The specified increase in the premium is formalized accordingly by orderthe chief executive officer of the organization.

15. Chief executive officer of the organization has the right to fully or partially deprive individual employees of bonuses for production omissions.

The list of production omissions for which employees may lose their bonus in whole or in part must be established in advance and be publicly available. An example of such omissions is absenteeism, showing up at work under the influence of alcohol or drugs, violations of safety rules, fire safety, internal labor regulations, etc.

Deprivation or reduction of the premium is made for the billing period in which the omission was committed or discovered, and is formalized by order.

16. For each type of bonus, local regulations on the calculation of bonuses for production results must be developed and approved. The specified provisions in the branch are approved by its director (manager), and in the general directorate - by the general director. These provisions in the form of annexes to the collective agreement are an integral part of it.

17. The regulations for each type of bonus must take into account the specific indicators and conditions of production activities, determine the specific circle of bonus recipients for each type of bonus, and specify the indicators and conditions for bonuses to employees, taking into account their participation in the activity.

18. The procedure for the formation and calculation of the amount of funds for bonuses is determined in accordance with the orderthe chief executive officer of the organization.

19. The specific amount of funds allocated for bonuses is determined in accordance with the approvedchief executive officer the procedure for the formation and calculation of the amount of funds allocated for bonuses.

LABOR PARTICIPATION RATIO

KTU as an assessment of the activities of each employee within a certain team, workshop, group has certain advantages and certain disadvantages.

The benefits include increased personal interest in the results of their work and fair remuneration for all employees. By assessing labor participation, an employee can achieve personal goals by achieving the goals of the organization, such as:

• assessment of his merits;
• recognition of him as the best in this team;
• receiving more rewards than others in the team.

With the help of CTU, a competitive effect can arise in the work of the team, and the laziest workers will be spurred on by the desire “not to be the worst” (the effect of joining the majority), which can lead to an increase in the efficiency of the entire unit.

Now about the cons. First, KTU can only be applied to a small number of jobs, such as the production of simple parts, and cannot take place when assessing creative work, complex and specialized work, management activities, etc.

The second disadvantage is the fact that when assessing performance using the KTU, the young and inexperienced, as well as the elderly and less energetic, begin to receive the least, which is unjustified from the perspective of the organization’s long-term goals. Young employees are a promising prospect for the company. Their dismissal is not advisable. Older workers have the most valuable experience that they pass on to younger ones. Mass dismissal of workers with extensive experience can lead to a decrease in work efficiency, the disappearance of a loyal attitude towards the company, and the dismissal of other workers who will be looking for work with better prospects.

Considering the advantages and disadvantages of using CTU when assessing the individual contribution of workers, in practice, its temporary use is optimal to raise work efficiency to a certain level with constant regulation of the possible above-mentioned problems.

OTHER TYPES OF INCENTIVES

Other types of stimulation are no less important: social and moral.

Social incentives implies encouragement with material, but not monetary incentives.

Material, but not monetary, benefits have a moral, prestigious and meaningful value, and also have the property of distinguishing the rewarded from the environment. They attract everyone's attention and are the subject of evaluation and discussion among employees. Moreover, the general tendency is that the less common an object (a material object, a service, an advantage, a benefit) that performs the function of a stimulus is in the environment, the higher, other things being equal, its prestige component. Moreover, this non-monetary incentive is often more effective than the monetary equivalent of a given gift to the company. However, the effective use of the enormous incentive potential of material non-monetary benefits is literally unthinkable without an individual approach.

Moral stimulation is based on the specific spiritual values ​​of a person and is expressed in the gratitude of management, assessment of the employee’s merits, and public recognition.

The essence of moral stimulation is the transfer of information about a person’s merits and the results of his activities in the social environment. It has an informational nature, being an information process in which the source of information about the merits of employees is the manager, director, and the recipient is the employee and the team.

In the managerial aspect, moral incentives act as signals from management regarding the employee and the team about the extent to which their activities correspond to the interests of the enterprise.

Moral incentives are means of attracting people to work that are based on the attitude towards work as the highest value, on the recognition of labor merits as the main ones. They are not limited to incentives and awards; their use involves the creation of such an atmosphere, such public opinion, moral and psychological climate, in which the work collective knows well who is working and how, and everyone is rewarded according to their deserts. This approach requires ensuring that conscientious work and exemplary behavior will always receive recognition and positive evaluation, will bring respect and gratitude. Conversely, poor work, inactivity, and irresponsibility should inevitably affect not only a decrease in material remuneration, but also on the official position and moral authority of the employee.

It is necessary to know the requirements that moral incentives for employees must meet, as well as what is necessary for the effective use of moral incentives, etc. - these topics deserve separate consideration. One of the main conditions for the high effectiveness of moral stimulation is ensuring social justice, i.e. accurate accounting and objective assessment of the labor contribution of each employee.

The bonus system created at the enterprise is aimed at stimulating employees' interest in effective work and thereby improving the financial and economic condition of the enterprise. Bonuses are often used to motivate employees to achieve those indicators that are not provided for by the main remuneration system.

The bonus system is always individual, must take into account the characteristics of the enterprise and change depending on the current situation. However, there are general principles that should be followed when setting a premium:

• the amount of the bonus paid should be determined by the employee’s personal contribution;
• the amount of the premium must be economically justified;
• the conditions and indicators of bonuses must be clear to employees, as well as the conditions for non-payment.

All bonus systems can be divided into two groups depending on the incentive effect:

• 1) “stick” - the bonus is always paid to everyone, and only the “guilty” do not receive it;
• 2) “carrot” - not always and not everyone gets it, but only those who have distinguished themselves.

The author's production experience shows that if a bonus is always paid to everyone, employees get used to it, begin to consider it an integral part of their salary and consider the deprivation of a bonus as their own insult, and some managers - as a means of settling scores with unwanted employees. For example, at an enterprise, when planning the wage fund, it is assumed to pay a bonus of 50% to all employees. The payment of such a bonus causes employees to quickly “get used” to it. From the point of view of the effectiveness of the action, it would be better to increase prices per unit of production using part of the funds that were planned for the payment of bonuses, and use the remaining part of the funds for bonuses, provided that the production plan is fulfilled and the defect rate is below 0.5% (remember, that 0.5% is the percentage of defects that has developed at the enterprise).

Bonus systems, which are an integral part of the remuneration system for employees of state and municipal institutions, are established in accordance with Art. 144 Labor Code of the Russian Federation:

• in federal government institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation;
• in state institutions of the constituent entities of the Russian Federation - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;
• in municipal institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of constituent entities of the Russian Federation and regulatory legal acts of local governments.

In other cases, employers independently establish bonus systems at their own expense.

There are bonuses included in the remuneration system and bonuses not included in the remuneration system.

The payment of bonuses included in the remuneration system is regulated by local regulations (regulations on remuneration, regulations on bonuses, labor or collective agreement). The document regulating the payment of the bonus must stipulate:

• bonus goals (for example, improving product quality);
• categories of employees entitled to receive bonuses;
• bonus indicators and their values, upon reaching which a bonus is paid (for example, the defect rate is less than 0.5%);
• condition of non-payment of the bonus (for example, failure to fulfill the production plan);
• algorithm for forming a bonus fund;
• algorithm for distributing the bonus fund among employees;
• source of payment.

The labor economist is obliged to constantly evaluate the effectiveness of the current bonus system; depending on the goals facing the organization, new types of bonuses may be introduced and existing ones may be cancelled. For example, at the stage of bringing an enterprise to its design capacity, employees are rewarded for achieving planned production targets for finished products. Then, when the enterprise has reached its design capacity and is operating steadily, product quality and a reduction in the percentage of defects come to the fore. Therefore, bonuses for production volumes can be abolished and bonuses for product quality can be introduced. Then there may be a bonus for the development of new types of products, etc.

Bonuses that are not part of the remuneration system are one-time in nature, are not paid for achieving established indicators, and are often not related to specific achievements of employees. Such bonuses are not the responsibility of the employer, are not taken into account when calculating the employee’s average earnings and are not subject to protection in the labor dispute commission.

In addition, bonuses are classified according to other criteria.

• 1. Frequency:
  • periodic: monthly, quarterly, year-end;
  • non-periodic: upon the occurrence of certain events.
• 2. Related to the production process:
  • for completing production tasks;
  • reduction in marriage rates;
  • development of new types of products;
  • performing a particularly important task;
  • achieving the established level of labor productivity, etc.
• 3. Not related to the production process:
  • on the employee's anniversary;
  • anniversary date of the organization;
  • professional holiday, etc.

It is very important to choose the right bonus indicators. Some types of bonuses are paid to all employees (a bonus at the end of the year, for the anniversary of the enterprise, etc.). More effective is the differentiation of bonus factors by personnel categories.

Workers of the main production can be rewarded by setting the appropriate indicators and their values:

• for growth in production volumes;
• increase in labor productivity;
• improving product quality;
• saving material resources (raw materials, supplies, spare parts, losses of electricity and heat).

Workers in service professions are rewarded with:

• for reducing downtime of machines and equipment;
• increasing the use of machines and equipment;
• increasing the degree of mastery of technical parameters of equipment.

Specialists and employees can be rewarded for improving the performance of the organization as a whole:

• increase in profits;
• cost reduction;
• increase in sales volumes;
• development of new markets.

The amount of the bonus can be set in a fixed monetary amount or as a percentage of the average monthly wage, salary, or tariff rate. Establishing a percentage is more convenient, since it does not require regular changes to the bonus regulations (the wage regulations) in connection, for example, with wage indexation. The percentage of the bonus may vary depending on the employee’s length of service, but it is always necessary to indicate what types of payments are included in the calculation of the bonus.