How to pay a prize to the employee. Prommation of employees of the organization and his documentary. For what employers pay premiums

In order to correctly charge the employees of the award, the employer, first of all, it is necessary to fix the rules for their payment. To do this, it is advisable to make a separate local regulatory act - for example, a provision for the award. Consider what information should be contained in this document.

According to Art. 191 TK RF, the employer encourages employees in the following forms:

Declares gratitude;

Gives a premium;

Awards a valuable gift;

Awards to the Certificate of Honor;

Presents to the rank of the best by profession.

The list is open. The employer can establish in a collective agreement or in the rules of the internal labor regulation, in the charters or regulations on discipline and other types of rewards.

Slika

Prize - One of the forms of promoting workers who conscientiously performing labor duties.

In contrast to compensation payments established by Art. 129 TK RF, incentive payments are not related to pay certain conditions And not limited to the legally minimum or maximum size. That is why the grounds for the payment of premiums, the order of accruals and their size determines the employer itself.

A period for which encouraging payments in the form of awards can be accrued, a month, a quarter, year, etc., with the failure of the indicators of the prize, may not be accrued or accrued in a smaller size specified in the wage position (bonus).

However, the decision to reduce the award and non-payment of the award should be made reasonable.

ARBITRAGE PRACTICE

The Moscow Regional Court has satisfied the claims for recognizing an illegal order about the deprivation of award.

As follows from the materials of the case, the order of the head of the workshop, the employee was deprived of a premium for the lack of in the workplace within 3.5 hours. The court indicated that in solving the issue of improving the employee in accordance with the provision of the Prize, the employer did not take into account the severity of the violation labor discipline and the proportionality of the impact, as well as the fact that the causes of the absence of an employee cannot be recognized with disrespectful (the employee was absent at work, having previously received permission and fulfilling the plan, due to the need for a spouse medical care In the healthcare institution and the need to care for an infant).

The court came to the conclusion that, depriving an employee of the award under the circumstances mentioned, the employer did not take into account the actual circumstances of the case and deserved financial support Family having a breast child.

Definition of the Moscow Regional Court of 07.10.2010 in case number 33-18979

If the employer indicates the size of the award in the labor contract, then it is additionally necessary to refer to local acts regulating payments to employees. Lack of these information and evidence of familiarization of workerswith these local acts, it will mean that premiums are an integral part. wages and must be paid in obligatory .

Regulations on the bonuses

In order to properly arrange a premium, first of all it is necessary to have a provision for the bonuses.

Extract from the letter of the Ministry of Finance of Russia from 09/22/2010 No. 03-03-06 / 1/606

[...] The cost of payment of premiums to employees can be taken into account for the purpose of taxation of profits on the basis of the provision on the bonuses of workers, provided that in employment contracts concluded with employees, referring to this position and these payments correspond to the provisions of paragraph 1 of Art. 252 Code.

In addition, the meaning of this provision also consists in documented at the local level - in a particular organization - a circle of workers who can be paid to premiums, the conditions on which these awards are paid and the amount of payments. It is desirable to describe as much as possible.

To reveal the issue of bonus in the organization is most fully recommended, it is also recommended to indicate the grounds in which employees awards are deprived, and the order of this procedure (from whom the initiative comes, what document it should be issued and in what time frames who take the final decision, etc.).

General Structure of the Promotion Regulations

The structure of this document is quite standard. Consider what information should be contained in each of the partitions.

General.The goals of the bonuses are indicated - for example, improving the performance of work through material interest in achieving the maximum result. It is also advisable to specify the circle of workers who apply to this document.

Types of premiums and sources of payment.The premiums provided for by the Regulation and the foundations of their payment for each category of employees are described. Different interpretations of premiums are possible, for example:

Premiums for high production indicators (with a description that you need to understand under such premiums);

Premiums on the results of work (for example, for a certain period, for the implementation of additional work, for the development and implementation of various activities, etc.);

Prizes for the experience continuous work In the company (such awards can be awarded including due to anniversary dates) and for many years of work due to retirement.

In the same section, it is advisable to specify the categories of employees who are intended for certain awards, the time of payment (according to the results of the month, for the quarter or per year), the frequency of payments (current or one-time).

It is recommended to include a bonus tax point (for example, they may be included in the cost of selling and in the calculation of the average earnings or to be paid through the profit of the enterprise, which remained after taxation, and in the calculation of the average earnings not to be included).

Premium dimensions.Can be installed in the form of a fixed amount or as a percentage of any indicator. To justify the accrual of premiums, it is advisable to formulate indicators on the basis of which they will be calculated.

Indicators can be quantitative and qualitative. Quantitative indicators are expressed by percentages of tasks, production standards, as well as in compliance with and reducing the timing of work and so on. Qualitative indicators Determine the improvement of the quality of work, saving raw materials compared with established standards, materials, fuels, energy, etc.

Indicators may also be associated with profit, the implementation of contractual obligations, the growth of production volumes. Specific indicators should be clearly listed and divided into categories of workers, divisions of the organization.

The procedure for approval, accrual and premium payments.This section is prescribed:

Based on what documents are the bonuses of workers;

Under what conditions are premiums charge;

The size of the awards to certain categories of workers (for example, employees who worked as a part-time working day in a month due to a call to the service (military fees) into the Armed Forces of the Russian Federation, admission to the educational institution, retirement, dismissal to reduce staff and other valid reasons, Workers who have come to work again).

Here you can specify the foundations in which employees are partially or fully a premium is not paid, as well as a list of documents that must be prepared.

In conclusion, the moment of issuing a premium is determined (on the day of the salary or on the fact of work or otherwise).

Final provisions.The procedure for the entry into force of the situation and its validity period is indicated, and also establishes which the control of the execution of a local regulatory act is imposed.

The provision on the bonuses is approved by either a personal signature of the head of the organization, or by its order, and each employee must be familiar with the painting with this local document (as a rule, on a list of familiarization attached to the Regulation or in the Journal of Review).

By the way. If the provisional provision is compiled correctly, this will help avoid possible claims of tax authorities on the inclusion of awards to the cost of labor costs when calculating the incorporation tax and disputes with the FSS of Russia on the settlement of temporary disability benefits.In addition, if the organization has developed and applies the Promotion Regulations, then in the employment contract you can not describe the system of bonuses, and instead just make a reference to it.

Order of the payment of award

The payment of a prize is issued by order. In the text of the order, it is necessary to clearly indicate what particular success in work is encouraged by an employee and what kind of encouragement gets. At the same time, according to paragraph 24 of the rules of conducting and storing labor books, the manufacture of blanks of the employment book and the provision of employers, on the basis of the order the following information is entered into the employment record.:

About awarding honorary certificates, assigning titles and awarding bad signs, badges, diplomas, certificates of certificates produced by organizations;

Other types of promotion stipulated by law Russian Federation, as well as collective agreements, the rules of the internal labor regulation of the organization, the charters and regulations on the discipline.

The order may be distributed both by one employee and for several people. But in any case, it is recommended to indicate the norm of the Promotion Regulations, on the basis of which the award is produced, as well as the size and procedure for payment. With the order, employees must be familiar with the painting.

The order can be decorated by unified form No. T-11 or No. T-11A.

Records about the premiums provided for by the employer's remuneration system or regularly, the employment records are not made. But in the personal card information about the promotions we recommend.

Extract from the letter of the Ministry of Finance of Russia from 05/22/2007 No. 03-03-06 / 1/288

[...] reason to assign a premium to expenses that reduce the tax base for income tax, in our opinion, the unified forms of primary accounting documentation for labor accounting and its payment established by the decision of the State Statistics Committee of the Russian Federation dated January 05/2004 No. 1.

Unified Forms No. T-11 and T-11A are used for registration and accounting for the promotions of employees for success in work are drawn up on the basis of the order of the head of the organization's structural unit, which employs an employee, signs the head of the organization or an authorized person and an employee (s) under Painted. At the same time, the recording about the promotion of the award is made to the personal card and the employment record of the employee.

However, if we are talking about the issuance of premium workers, provided for by the payment system of enterprises, in particular, the Regulations on the bonuses of workers and employment contracts, the publication of orders for unified forms No. T-11 and T-11A is not mandatory.

Y. Sinitsyn,lawyer-consultant of the first house of consulting "What to make a consult"

See the definition of the St. Petersburg City Court of 15.09.2009 No. 12202, the definition of the Leningrad Regional Court of 14.10.2010 No. 33-5015 / 2010.

Approved by the Decree of the Government of the Russian Federation of 16.04.2003 No. 225 "On labor books"(As amended from 19.05.2008).

Guidelines for the application and filling of the forms of primary accounting documentation on labor accounting and its payment (approved by the Resolution of the State Statistics Committee of Russia from January 05/2004 No. 1).

The relations of employers and their employees are governed by articles in the Labor Code of the Russian Federation. It is the provisions of this document that are the basis for the work of all enterprises in the territory of the Russian Federation.

Therefore, according to existing legislation Russian Federation:

Prizes can be worn, both general and individual. Therefore, in order to avoid various disputes, all the nuances should be fixed in regulatory act Enterprises or in a collective agreement.

Why give additional payments to basic accruals?

The size of the award, as well as the grounds for its payment establishes the employer independently, or in coordination with the representative of the Labor team. The company may be installed its own Depending on the type of activity, profitability of the company and even the management of the head to the promotions of their employees.

The actions of the staff for which the best to pay them awards, and the reasons for encouraging, not related directly with the success of workers:

the premium is given for spent time. Such a type of premium accrued to employees, if they worked for a whole month without hospital or without flowing days at their own expense;
you can pay for excellent work done. This type of premium is used not only as a promotion, but is a certain incentive for work in the future;
prizes accrued in connection with festive and solemn dates.

Why can refuse?

The accrual of premium most often depends on the quality of the employee's work, its contribution to manufacturing process or themselves professional achievements. Each company has its criteria and (about what are the indicators for the bonuses and the criteria for evaluating the work of the chief accountant, you can learn. But in any case, the employer determines the need to pay the award, based only on the results of the employee's work.

Based on this, it must be said that it is impossible to promote an employee only for has higher education or a certain specialty.

Basics for employee remuneration

The grounds that can be specified in may be indicators:

for the performance of the work plan;
for significant achievements in work;
for timely reporting;
for performing particularly responsible work;
for the manifested initiative;
for qualitatively performed work (about which criteria exist to assess good work and what the procedure for promoting such employees can be found);
for conducting certain events;
for advanced training.

In accordance with Art. 236 TK RF, the head is responsible for the timely payment of premium.

Art. 236 TK RF provides for a certain responsibility for the delay in payments.

Article 236 of the Labor Code of the Russian Federation. Material liability Employer for delay in paying wages and other payments due to employee

In violation by the employer of the established period, according to the payment of wages, payment of holidays, payments for dismissal and (or) other payments due to the employee, the employer is obliged to pay them from the payment of interest (monetary compensation) in the amount not lower than one hundred and five-time current key rates at this time. Central Bank Of the Russian Federation from the amounts not paid on time for each day of delay starting from the next day after the established period of payment on the day of the actual calculation inclusive.

With incomplete payment within the prescribed period of wages and (or) other payments due to the employee, the amount of interest (monetary compensation) is calculated from the amounts actually not paid within.

The amount of monetary compensation paid by the employee can be increased by a collective agreement, a local regulatory act or labor contract. The obligation to pay the specified monetary compensation arises regardless of the presence of the guilt of the employer.

When is paper confirmation of reasons for encouraging?

Despite the fact that the employer himself determines the conditions and establishes the size of the bonuses of its employees, it will be required to pay for payments. These include:

Moreover, I would like to note the fact that the justifications for the payment of premium are necessary only in the case of accrual. In such cases, the information is fixed in a special document called provision for bonuses.

But regular promotions that are paid to employees, conducted without presentation of justification.

Incorrect statement in documents

The laws of the Russian Federation did not establish typical form Document for the provision of award. But, despite this, there are definite information that must be spelled out in the document. One of the main items of this document is the text itself with the grounds for employee bonus.

Since in the award position should be spelled out all the indicators that are the basis for the payment of promotion, then, accordingly, when drawing up a service note or document to represent the bonus, it is necessary to correctly indicate the reasons for the accrual of premium.

The information specified in the document to represent the bonus does not correspond to the established indicators, it can be recognized as incorrect formulation of bases.

For example, an accountant of the enterprise, unlike the driver, it is impossible to promote good work. It will be considered an incorrect setting of justification. In this case, the head may substantiate the payment of a prize for the timely delivery of reporting.

Thus, if you summarize all the foregoing, the grounds for accrualing the award to employees are an integral part of the entire procedure. But, in addition to the correctness of the presentation, the main point is considered to be fixed in documents labor Relations At the enterprise, the terms of payment of premiums. After all, only in this case, cash promotions, in accordance with paragraph 2 of Art. 255 of the Tax Code of the Russian Federation will refer to payroll.

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Labor award is a payout over wages, which an employer can reward an employee for good results in the work or to stimulate it to achieve great success in its activities. If you want to give a bonus, then you need to find out what and how it is given.

Prize in accordance with the TK RF

Premium payments are provided for by the legislation of the Russian Federation, it is spelled out in 191 of the article TC. According to this article, the employer awards the award of those employees who conscientiously fulfill their labor duties.

However, the employee must keep in mind that the payment of premiums is not the obligation of the employer, but its right. This means that the employer himself decides which employees and for what merits awards receive. The item on the payment of premiums is usually clearly registered in the employment contract, so you can look at your contract and find specific information about it.

Why are employers pay prizes?

The payment of premiums has two goals: encouragement and stimulation. Promotion is usually due to the fact that the employee's activities exceeded the expectations of the employer, that is, he showed a much better result than expected from him. However, it may also be encouraged for other reasons, consider them below. Also, the premium stimulates the employee to achieve large and best results in its labor activity.

In particular, the reasons for the premium payment can be allocated as follows:

Performance and overfulfilment labor Plan;
Flame overtime work;
SERVICE YEAR - FOR good fulfillment his work duties for several years;
Successful work with customers;
Innovation and initiative that led to the development and growth of the company;
Work performed exactly on time or early;
Performing particularly complex tasks as quickly and efficiently as possible.

Prizes are usually paid in the form of various premiums or 13th salaries.

Each employee is always happy to receive for his work not only the fixed value of the payment, but also a certain amount Reimbursement as awards.

For any employee, it is always fundamentally to know that it was paid for a reward, as it is calculated, in which documents the rules for its formation are presented.

The employer has one difficulty in this regard - the solution of the question of what should be in the formulation of the bonuses, since it is often different employees are rewarded for different merits. All aspects of the bonuses will be discussed under this article.

What is a premium?

The most fundamental definition of this concept is: it is an amount that is issued to an employee from top of his remuneration for working for a certain period of time with elevated indicators.

Simply put, the premium is an incentive that depends on the results of the entire company, as well as quantitative or qualitative characteristics The work of the employee himself.

The function of encouraging for labor and bonuses is to provoke an employee, pushing it to work more actively and productively.

Prize concept

Information about what kinds of awards are in the company, an employee can find out when he applies to a job.

Prompers of employees and its role in the development of the global development strategy of the company is very large.

This applies not only to the production premiums, when a person is aware of what merits and responsibilities it will be rewarded, but also by one-time sums (for example, to marry, childbirth, final exams, etc.)

In art. 68 of the Labor Code of the Russian Federation it is indicated that before signing the employment contract, the employer must familiarize the employee (under the signature) with the internal order and other internal norms of the Company, specifically related to its future labor activity, including information on the possibilities of bonuses.

If the company concludes a contract with a civil-legal worker, in other words hires it as an artist who fulfills the duties by agreement on paid foundations, then it makes no sense to talk about the award.

If the employer uses the word "award" at the conclusion of a civil-legal contract, then this contract may be reclassified as a labor contract. If the employer wants to encourage the person with whom a similar contract is concluded, he needs to write about changing the value of its services under the contract.

The employee has the right to receive information on how the award is calculated, in other words, he must be aware that he needs to be done to get this premium.

In the Tax Code of the Russian Federation, there is Article 252, which indicates that all the costs of premiums are accepted as the cost of the company only when they are reflected in labor and collective agreements.

Therefore, the employer must reflect the award in the employment contract or indicate a link to a collective contract in which there are information about awards.

We will highlight employee bonuses in companies:

the award can accrue the employee for excellent work in the company (sales plan, lack of disciplinary measures);
the premium may be awarded for solemn events, including the company's birthday or employee;
you can reward employees for full working time, that is, the lack of hospital days, weekends for their own account.

Regulations of the Law

The question of how to proper employees is very relevant. It is registered in the current law.

In coordination with the current regulatory and legal acts of Russia, we note the moments:

The award is paid to staff if the document establishes the conditions that determine the attitudes of the employer and the employee, in other words, a collective contract or a labor contract. Therefore, the premium cannot be considered an obligatory employee's work.
Prize - part of the employee's salary.
The calculation of the premiums and the conditions for their payment are set out in Art. 135 TK RF. This provision meets the possibility and right of the company's head to form the amount of the amount of the incentive and the pay rate.
The deprivation of an employee of stimulating payments is studied in Art. 193 TK RF.
Questions related to the taxation of the awards are governed by the Tax Code of the Russian Federation and are set out in the article. 255.

Advantages of organizing a bonuse system for the company

The awards have an additional way of income an employee who is paid specifically following his work activity, but not for everyone, but only for those who work better.

Questions about what characteristics of the employee's work, how it is worthy of payments, according to Art. 191 TK RF is determined by the employer.

The company's activities depends on how the aspects of the estimation of payments are correct and the entire stimulation mechanism is built in it.

The incorrect reward of personnel does not contribute to the development of the company, but is its potential threats. Unclear for employees method of calculating awards can be a reason for conflicts within the firm.

On the contrary, an excellent meaningful system of stimulating payments for employees is a massive motivation among them for high-quality personal and teamwork in order to increase productivity and improve personnel skill.

Disadvantages of the organization of the system in the company

back side Prizes lies in some shortcomings.

Ordinary shortcomings and bonuses in bonus systems with which companies are struggling when starting projects for stimulation can be allocated as follows:

unfounded application of very complex characteristics to assess labor productivity or the missing explanation of causal relations in the system of promotions of employees;
lack of studying the effectiveness of the premium system;
there is no significant difference between the award of productive and inefficient employees;
in the premium system, the balance of punishment and remuneration is not respected;
the award almost everything depends on the opinions of managers and managers, which are paid "by agreement".

Types of premiums

There are two types of payments:

Prizes provided as part of the remuneration system based on certain characteristics and criteria that were developed in the company. Such merits are a share of material incentives for employees and motivate them. They are paid through constant intervals (every month, once a year, every quarter, etc.). In addition, in this case, the size of the bonuses is clearly established. In this situation, the fact of the premium payment is important, which is a stimulatory payments are very important for the employer.
One-time prizes that are not part of the remuneration system are paid to the employee for certain achievements in work, service, to certain events (for example, anniversaries and professional holidays).

Procedure for registration of premiums in the organization

Consider the question of how to make a prize to employees.

If proceed from the fact that the employment contract is concluded with the employee, then you need to consider several principal details. In the employment contract, should be clearly designated at which criteria and in which the amount will be paid to the prize.

How to properly designate the stimulation conditions in the contract in this case?

Simple rules of employee bonuses are below:

The premium is immediately indicated in labor contract. The employer occasionally uses this option, since in this case it will be able to change the data on payments only if it is confident that the employee will agree and sign these changes. But, if the employer still decides to include a prize in a labor contract, it must indicate its amount either the formula for calculating. It should be implied that if the award is indicated in the labor contract, the company has no right to issue it.
The employment contract provides that premiums are paid in coordination with a collective contract. At the same time, the collective agreement indicates who is awarded, for which and how. However, a collective contract is a rather difficult document, the changes in which is even more complicated than in the employment contract. Therefore, most companies choose the third option submitted below.
Regulations on the bonuses. This document is convenient, as it is not a bilateral agreement. However, in the employment contract, it is certainly obliged to be a link to this document.

Order of bonuses

The disposal of the head is drawn up in standardized forms that were approved by law.

In instructions on the use and filling of the forms, it is indicated that the order of the award:

used to register and accounting premiums and incentives for the increase in the profitability of the company;
signed by the head or an authorized person;
an employee is announced upon receipt.

Based on the order, recorded in individual map And his employment book.

A sample of the order of employees award is presented below.

Regulations on the bonuses

This situation is defined for the whole organization as a whole, while it applies to all employees at once.

general provisions (who has the right to receive remuneration, in coordination with what rules they are accrued);
sources of bonuses (if payments are paid at the expense of stimulating funds or company revenues, it is necessary to indicate from which means to promote and their sources);
bonding indicators;
circle of persons for bonuses;
frequency of payments;
percentage of premiums or a specific amount;
conditions for abbreviation and non-payment of the premium.

Sometimes in the position indicate the database for deprait.

Formulation of the base

For which the employee can be awarded and the formulation of bases may vary depending on what award is awarded for which a premium is awarded. It is necessary to understand that regulates the procedure for consolidating the wording in the remuneration system, and which of them are better to apply in certain embodiments.

What can employee commit? The formulations of bases in these situations can be indicated as follows:

for the performance of the work plan;
for significant merits in work;
for the timely report of reports;
for the implementation of particularly responsible work;
for the initiative;
for high-quality work;
for carrying out some events;
for advanced training.

The conditions of the premium are determined on the basis of the employee stimulating scheme developed in the organization.

When applying the total payments, the main condition is the implementation of certain (often averaged) characteristics of the activities of the entire company.

If the company's planned performance has been achieved successfully, the award is appointed by a general order for the month, a quarter or another period.

for the successful completion of the task;
per high quality perfect work;
for the achievement of high results in the work.

When using a personally directed premium payment system, the amount may not be determined by the time period, but is paid for certain achievements. Accordingly, the order contains a description of merit:

for the successful representation of the interests of the company in the negotiations with the client and the conclusion of a profitable agreement;
for the implementation of a particularly difficult task;
for the introduction of a creative approach to solving the problem.

The successful participation of employees in different contests is a big plus for the image of the company.

Fully reasonably carry out various contests with material incentives. With a reasonable approach, the financial effect of improving employees, increasing the quality of work, collective work It will be an order of magnitude higher than the funds spent on the awards.

For which the employee can be promoted and the formulation of grounds for such premiums look like this:

for participation in the competition professional skill;
for the presentation of the company in the international competition;
for the victory in competitions on mini volleyball.

The next method is better organizational climate The company and increase the responsibility of employees is to pay personal awards suitable for certain dates in the life of the employee (the birth of the baby, marriage, anniversary, etc.).

The principal nuance of the company is the desire to preserve trained and experienced employees. Prizes for loyalty to the company, long-length successful work In it - all this is of great importance.

Conclusion

In many enterprises, the salary of workers is not limited to one amount of the salary. Employers to motivate employees provide encouragement payments.

These are different benefits, payments, bonus premiums that are appointed in addition to the salary of the salary. Regulations Provide different kinds additional paymentswhich can get professional staff.

Premium systems must provide better characteristics. economic System Companies intentionally stimulating positive changes with positive moral perception by employees of the provisions of such systems.

In a significant degree, this awareness is substantiated by the features. corporate cultureTherefore, they need to be considered.

Competent and beautiful formulations in the order for bonuses are very significant when signing employment contracts, both for employees and for the employer.

It is also possible to note this clarification of the legislation (Article 193 of the Labor Code of the Russian Federation), to deprive an employee of a premium (derement) due to any disciplinary violation (late, scorching, the absence in place during working hours and others) is impossible. For this, other types of disciplinary punishments are provided.

Stimulating payments are of different species.

First, they can be individual - a separate employee for excellent work. Can be group - for a department or group of employees employed in one work. And also, bonuses are common - for all employees without exception - according to the results of a certain period.
Secondly, premium payments can be one-time (for a specific type of work);
A, thirdly, can be regular and constant. By the way, many confuse two last views. They are similar - both those are monthly, quarterly, per half, annual. But, the difference is that regular is paid on a separate order of the manual, that is, in some cases their payment can be skipped or canceled. And permanent premiums are included in the wage system automatically.

In addition to the above articles, it should be noted that Labor Code The procedure is not painted, for which the employees are accrued and paid and paid. This is referred to in Article 135 of the Labor Code of the Russian Federation, where the right to decide is transferred to employers. But!

in a collective agreement;
in the charter of the enterprise or institution;
in the positions of the indoor routine;
in the premium position;
in other internal guidelines to which service note About employee bonus.

Lawyers strongly recommend in these officially approved internal documentsWith which each employee must be familiar with, the maximum accurate all the questions of the accrual of additional payments, the forks of their size, the causes of deprivation and acquaint all employees personally.

Principles of Development of Internal Promotion Documentation

When issuing documentation on premium payments, the management of enterprises or institutions should be guided by such recommendations:

criteria of employees must be known to everyone and each of them could independently calculate their premium;
the decision on the bonus should not accept the immediate head of the employee alone - this will exclude a subjective factor in this matter;
also exactly and transparently, it is necessary to specify all the reasons for non-payment of a prize and each employee must know what encouragement can lose.

It is important that the internal provision on employee bonuses contains fuzzy wording. As an example: the wording "All employees at the end of the month are premiered" - quite uncertain.

The fact is that some workers can be on vacation this month or sick - and, essentially, to promote them for nothing. Therefore, this wording will be correct: "The award in the end of the month is paid to employees who actually worked for a whole month (or its part with the payment of part of the encouragement).

These rules refer to regular premium payments. But one-time and personal premiums are paid for this algorithm:

The direct boss is a note about the employee bonus, which indicates the basis for encouraging.
Based on the service note, the management of the enterprise or institution is published an order to bonuses employees - one on all or each individually. In this document, the reasons for payments and their size should be clearly indicated.
In a corporate position (as a sample of employees award), such data should be included on the promotion of employees:
Prize indicators are individual and collective indicators of employees.
Accrual procedure, namely, frequency, type, size and payload scale.
A list of omissions for which employees can be deprived of award.
Conditions on which employees are charged awards.
Circle of employees who can receive a premium.
The source from which funds comes from into the Premium Fund, and the share of the wage fund, directed to incentive payments.
Document flow circuit on bonuses.
The internal system of control over the legitimate and efficient spending of the premium fund.

As indicated in Article 191 of the Labor Code of the Russian Federation, encouragement may be different:

announcement of gratitude;
awarding certificate;
presentation to the rank of the best in his profession;
issuance of cash premium;
award a valuable gift.
Only the last two points belong to the types of bonuses.

The classification of encouragements is made by such categories:

Target premiums: incentive, stimulating, compensatory.
By type of accruals: additional paymentsincluded in the wage system and not included in it.
By frequency: one-time and periodic.
Under the conditions: for work or not related to the results of labor.
According to the method of taxation: such that reduce tax and profits, and not affecting it.

Reasons for accrualing award and deprivation of payments

The legislation has no clear guidance for managers of enterprises and institutions regarding grounds for encouraging, as well as not limited to the size of premium payments. As a rule, the reasons for which the official note is made to bonuses employees can serve such achievements in the work:

For high performance in labor: execution and over-fulfillment of the plan, lack of marriage, various penisters.
For qualitatively, without hospital and coming, spent working hours.
For additionally performed, over the work duties.
To various holidays, corporate dates.
By the birthday of the employee.

Another important point!

If the awards are accrued for achieving any indicators, then in the annex to the order must be provided with documentary evidence of this. Based on this, controlling bodies may challenge the size of premium sums and to recognize them unreasonable through the court.

For premiums on the onset of any event or duty of documentary confirmation is not required.

List of reasons for depreciation

Decides an employee of a premium, which is supposed to him according to the internal position items, cannot be without reason. Best of all, if all grounds for deprait will be entered into this document. These include such reasons:

The absence in the period for which a premium is appointed, in the workplace not related to official duties: disease, session, vacation. Business trips to such reasons do not belong.
Disciplinary recovery for this period (only for it) is a written remark, reprimand, strict warning.
Haltic attitude towards their work: the presence of marriage in products, non-fulfillment of the plan or orders of the head, complaints from visitors or customers.
Dismissal before the term for which premium is charged.

The legislation provides for the protection of its rights to the employee - he can challenge in judicial order deprivation of his award. Therefore, depreciation should also be correctly executed with the basis for such a step. As a rule, it is incorporated into the order of the bonuses of employees, the sample of which we provide.

If an employee does not agree with the deprivation of his award or its sum, as we indicated above, it has the legal right to contact authorized instances to solve the dispute. He can contact Git (State Labor Inspection), and maybe directly to the court.

The leaders of the enterprises should be aware that if in the position and bonuses of the formulation, common, fuzzy and employee on their grounds have the right to encourage, then everything will be interpreted in his favor. That is why, in order to bonuses, it is necessary to make a point on non-payment of award and grounds for this.

Another fact for challenging is any deprivation or reduction of premiums that are included in the wage system, according to any, not specified in the internal documents (collective agreement, the charter, the provision on the bonuses), the grounds - may be challenged and in most cases such disputes Resolved for the benefit of the employee.

Legally stated - in Article 381 of the Labor Code of the Russian Federationthat disputes about the bonuses and amounts of monetary cooperation refer to the category of individual labor disputes. And in case of recognition by the court of first instance, claims legitimate, they should be satisfied in full, without the right to appeal (Article 395 of the Labor Code of the Russian Federation).

Another omission, which is most often deliberately allowing managers, does not suggest that it may be necessary to regularly pay the awards, and not only provide various other types of incentives. This is a fuzzy distinction of grounds for encouraging and targets and conditions for which stimulating premium payments are carried out. This question must be coordinated with an experienced lawyer.

For which you can promote employees - wording

Prompers of employees for what is possible - the wording the reasons for the bonuses may be different depending on which the award is issued and how rich is the fantasy of the leadership. Consider what regulating the procedure for consolidating the wording in an order of bonuses and which of them is better to use in certain cases.

Why, according to the Labor Code of the Russian Federation, is the employee prize?

The norm of the law, which is defining what a bonus is part 1 of article 129 of the Labor Code of the Russian Federation. According to its provisions, the premium is the payment of an incentive or stimulating nature. The name of such a payment may vary, but its purpose is preserved.

The successful participation of employees in various exhibitions, competitions, development programs is a huge plus to the image of the enterprise. It is completely logical to carry out various competitions with subsequent material incentives and inside a separate enterprise. With a reasonable approach, the economic effect of improving the skill of employees, improving the quality of work, the coherence of the team will be an order of magnitude more spent on bonuses.

Formulations for employee bonuses In this case, it may be milled to describe the achievements of employees, for example:

"For participation in the competition of professional skills";
"For the presentation of the company at the International Competition";
"For the victory in competitions on mini volleyball among stationery stores."

Another way to improve the microclimate in the team and increasing responsibility for the result of each employee is the payment of individual premiums dedicated to significant dates in the life of an employee (the birth of a child, marriage, anniversary, etc.).

The significant aspect of the company's activity is the desire to preserve qualified and experienced workers. Promping for loyalty to the Company, many years of successful work in it, promoting labor dynasties, creating conditions for their appearance - all this is of great importance.

The content of the order for the appointment of award

When drawing up an order dedicated to the bonus, it is recommended to use the unified form of T-11 (for the bonus group - T-11A), approved by the decision of the State Statistics Committee of the Russian Federation "On Approval ..." No. 1 of January 05, 2004.

In addition to the standard details of the organization, the following data is introduced when filling in this form:

initials and position of an employee's encouraged;
wording;
indication of the type of award (money amount, gift, etc.);
the basis for the accrual of a premium (presentation or service note from the head of the structural division).

When specifying the wording, you can use as one of the designs specified in our article, and come up with own option. It is worth remembering that there is no special requirements for such formulations of the Labor Code of the Russian Federation, leaving this issue at the discretion of the head of the organization.

As you can see, the wording can be different and depend only on the grounds for the bonuses and opinions of the leadership. The law of claims for the formulations does not impose - the main thing is that the text is clear, for which the award is paid.

Prompers of employees

Labor legislation includes the concept of payments of a stimulating nature, or in other words, award (Article 129 of the Labor Code of the Russian Federation).

Award is a type of promotion for labor (Art. 191 of the Labor Code of the Russian Federation), it can be installed by the employer, but is not mandatory.

Department or deprivation of the employee premium is not disciplinary punishment (Art. 193 of the Labor Code of the Russian Federation), so it is impossible to leave an employee without such a payment due to any disciplinary offense.

Prizes may be common (for all employees) and individual (for individual workers, for good work). They can also wear a one-time character or be permanent included in the wage system (monthly, quarterly, per half, annual).

What documents are governed by employees

The Labor Code of the Russian Federation does not detail the question of how and on what grounds the award is paid to employees, giving the right to regulate the employers themselves (Article 135 of the Labor Code of the Russian Federation).

Typically, the nuances of the bonuse system in the organization are established in a collective agreement, the provision on the bonus, internal labor regulations and other internal guidelines.

To avoid disputes with employees about accruals, size, the reasons for depriving award is recommended to maximize all the details in the organization's documents.

There are several principles that it is worth relying by developers of local documents of the Organization on Prizes:

calculation of the award staff should be most transparent - it is important that each employee can independently calculate the amount of his award;
the lack of a subjective point - a question of his immediate superior to the "discretion" of his immediate chief is not possible;
the certainty of the foundations of non-payment of premiums - the employee must clearly understand why a reduction in the size of the promotion of work can be made.
the clarity of the wording is in regulatory acts there should be no "floating" conditions that can be interpreted in two ways. Example: If the organization is paid to the award only to workers who actually worked in the whole month, then it is necessary to prescribe separately, and not to be limited to the common phrase that, at the end of the month, all working staff receive awards, since the "Working staff" category and Webackers, and hospital.

The one-time or individual prize is usually issued by order: either for each employee separately or shared; It indicates the foundations of the accrual of award and its size.

Causes of accruals of the premium and its deprivation

The law does not limit the employer in choosing grounds for accrualing award, as well as its size. Organization Volina line up its bonuse system at will.

The following main reasons for employee bonuses can be distinguished:

the award can be accrued to an employee for good performance in the work (execution of the plan, lack of disciplinary penalties).
the premium can be charged to holidays, including the employee corporate or birthday.
you can promote employees for a full time spent time (the lack of hospital, rounds at their own expense).

The base of depreciation should also be reflected in regulatory documents. They can be:

the absence of the reasons in the workplace on the workplace (the employee was on vacation, he was sick, studied and so on);
obtaining disciplinary penalties (comments or spoken);
non-fulfillment or improper performance of the labor function (not working out the plan, receiving complaints from customers);
dismissal, ahead of the term of accrual of payment.

It should be remembered that the deprivation of the employee award can be challenged in court.

Premium disputes

If the employee does not agree with the accrued premium or its complete absence, it is entitled to go to court or the State Labor Inspectorate. Practice shows that general formulations of internal regulatory documents They are interpreted in favor of the employee.

The amount of monetary compensation paid by the employee can be increased by a collective agreement, a local regulatory act or employment contract. The obligation to pay the specified monetary compensation arises regardless of the presence of the guilt of the employer.

When is paper confirmation of reasons for encouraging?

Despite the fact that the employer himself determines the conditions and establishes the size of the bonuses of its employees, it will be required to pay for payments. These include:

fixed in the regulatory or collective agreement the relevant conditions of bonuses;
providing data on the implementation of the Plan or the results of a specific employee;
the data that the worker really worked for a full month did not go to the hospital and did not take the seasons.

Moreover, I would like to note the fact that justifications for premium payments are necessary only in the case of calculating the one-time premium. In such cases, the information is fixed in a special document called provision for bonuses.

But regular promotions that are paid to employees, conducted without presentation of justification.

Incorrect statement in documents

The laws of the Russian Federation did not establish a typical form of a document to provide a premium. But, despite this, there are definite information that must be spelled out in the document. One of the main items of this document is the text itself with the grounds for employee bonus.