Award for conscientious performance of official duties. Order of the Ministry of Internal Affairs "On approval of the Procedure for paying bonuses for conscientious performance of official duties to employees of the internal affairs bodies of Russia" - Rossiyskaya Gazeta. The idea of encouragement

A bonus is a monetary payment to an employee in excess of wages for achieving certain results in work.

The bonus system for employees of an organization can be established in collective or employment contracts, agreements, and local regulations of the organization.

The use of bonus systems is aimed at creating a material interest among employees in achieving those indicators that are not provided for by the basic salary according to tariff rates and official salaries.

It should be noted that the bonus system is a powerful incentive for employees and always has a beneficial effect on productivity and labor efficiency. Therefore, employers, by developing a bonus system in the organization, will ensure the attraction and retention of highly qualified personnel. In addition, the desire of each employee to achieve the best results will be developed and, as a result, the goals facing the organization as a whole will be achieved.

Bonus issues are individual for each specific organization, that is, they are developed and established by the organization independently. When developing employee incentive systems, organizations need to consider the following recommendations regarding established bonuses:

· the award of the bonus must be made taking into account the personal contribution of each employee;

· established bonuses should not be perceived by employees as part of their salary;

· the amount of premiums must be economically justified;

· when developing bonus systems, it is necessary to determine the conditions and establish indicators upon the fulfillment of which the bonus payment will be made.

Bonuses can be divided into two groups: bonuses included in the remuneration system and those not included in it.

1. Bonuses included in the remuneration system are provided for by the bonus regulations, labor or collective agreement or other local regulations of the organization. Such a bonus is paid subject to the achievement of results determined in advance by the bonus indicator, therefore their achievement gives employees the right to receive a bonus. Accordingly, if this indicator is not achieved, the right to a bonus does not arise.

Bonus indicators can be quantitative (fulfillment and overfulfillment of production targets for product output; fulfillment of technically sound production standards; development of progressive production standards, etc.) or qualitative (reduction of labor costs; saving of raw materials, materials, fuel; increase specific gravity products of the highest quality category; impeccable customer service).

Along with the indicators, bonus conditions can also be established, that is, additional requirements, if not met, the bonus will not be awarded to the employee or its amount will be reduced.

If the employer plans to pay several types of bonuses to employees, then the Regulations on bonuses for employees must indicate all their types and bonus indicators for each of them.

2. Bonuses not included in the remuneration system, are one-time in nature and therefore are paid not for the fulfillment of pre-established indicators and conditions, but on the basis of an overall assessment of the work of a given employee. In addition, their payment is often not related to specific achievements in work and is carried out at the unilateral discretion of the employer. Incentive bonuses are a right and not an obligation of the employer, therefore its conditions are determined by the employer independently and do not require a pre-established basis.

Note. Bonuses that are not included in the remuneration system are not taken into account when calculating the employee’s average earnings and are not subject to protection in commissions for the consideration of labor disputes, but can be included in work book as an incentive.

In addition to the above division of awards into two groups, they can be classified as follows:

1. Bonuses, the payment of which occurs at a certain frequency:

· monthly bonus;

· quarterly bonus;

· bonus based on the results of work for the year (annual bonus).

2. One-time bonuses associated with production process:

· bonus for increasing labor productivity;

· award for achievements in work;

· bonus for completing a particularly important and urgent task;

· bonus for many years of conscientious work.

3. Bonuses not related to the production process, the payment of which occurs upon the occurrence of certain events:

· bonus for the employee’s anniversary;

· bonus for professional holiday;

· bonus for the organization’s anniversary;

· bonus to holiday;

· bonus in connection with the employee's retirement.

This list of types of bonuses is not exhaustive. Each specific organization can choose other criteria for material incentives for its employees.

Let's look at some types of bonuses from our list.

Monthly bonus.

Monthly bonuses are paid to employees in order to strengthen their material interest in timely and conscientious performance job responsibilities. This bonus is paid to each specific employee based on the results of his work for the month.

The main indicators for the payment of a monthly bonus are: successful and conscientious performance by the employee of his official duties; initiative, creativity and application at work modern forms and methods of labor organization.

A bonus for timely and high-quality performance of job duties based on the results of work for the month is paid simultaneously with wages for the time worked and is included in the average salary for payment annual leave and in other cases provided for by law Russian Federation.

Quarterly bonus.

Employees are awarded bonuses based on their performance results for the quarter. This bonus is paid once a quarter, subject to compliance by each employee High Quality, volume and timing of production tasks, works and services during the quarter. Quarterly bonuses are paid to employees, usually on last month I, II and III quarters of the year. The calculation period for calculating this premium is quarterly. Bonuses are calculated based on the official salary, monthly bonus to the official salary and maximum dimensions are not limited.

The specific amounts of bonuses to employees are determined taking into account the actual time worked in the quarter, within the limits of the wage fund for the corresponding financial year.

Bonus based on work results for the year.

A bonus based on the results of work for the year is paid to employees based on the results of work in the past year, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline. This bonus is paid once a year, subject to the fulfillment of a production task, for each employee’s compliance with the high quality, volume and timing of work and services during the year. The calculation period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).

Bonuses for the billing period are paid in an amount proportional to the actual time worked.

Example 1.

At the end of the year, the employee was to be paid a bonus of 10,000 rubles. During the billing period, out of 250 working days, the employee actually worked 230 days. In this regard, this employee will receive a bonus equal to:

10,000 / 250 x 230 = 9,200 rubles.

End of the example.

In addition to bonuses based on the results of the organization’s activities for a month (quarter, year), the employer can pay employees bonuses for anniversaries, holidays, bonuses for participation in competitions, sports competitions and other similar events. Such bonuses are not related to a specific result of labor, so they are generally considered non-productive.

Bonuses for employees on anniversaries.

Bonuses to employees in connection with their personal anniversaries are not related to their performance labor responsibilities and with the production process. An anniversary bonus is paid to employees who had an anniversary in the corresponding month (20, 30, 40, 50, 55 years and then every 5 years). The amount of bonuses for anniversary dates is established by order of the head of the organization as a percentage of the official salary of the corresponding employee or in a fixed amount.

Unlike production bonuses, which are paid at the end of the month along with wages, anniversary bonuses are paid directly on the employee's birthday.

Bonuses for anniversaries, holidays, special events, and other similar bonuses, as a rule, are not provided for in bonus systems and are considered one-time, therefore they are not taken into account when calculating the average salary.

Based on Article 135 of the Labor Code of the Russian Federation, bonus systems are included in the remuneration systems in force for each specific employer. Bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulations legal acts, containing norms labor law. Local regulations establishing remuneration systems are adopted by the employer, taking into account the opinion of the representative body of employees.

Note!

In the previous edition of the Labor Code of the Russian Federation, the right of all employers to establish various bonus systems was enshrined in Article 144 of the Labor Code of the Russian Federation. IN new edition This article of the Labor Code of the Russian Federation provides for the procedure for establishing remuneration systems, including bonus systems only for employees of state and municipal institutions.

In accordance with Article 144 of the Labor Code of the Russian Federation, remuneration systems, including bonus systems for employees of state and municipal institutions, are established:

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;

V 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 the constituent entities of the Russian Federation and regulatory legal acts of local governments.

Budgetary organizations determine the types and sizes of bonuses based on the rates and salaries provided for by the Unified Tariff Schedule, within the allocated budgetary allocations. Clause 5 of the Decree of the Government of the Russian Federation of October 14, 1992 No. 785 “On differentiation in the levels of remuneration of public sector workers on the basis of the Unified tariff schedule».

All other employers independently establish various bonus systems at the expense of own funds.

One of the main elements of the bonus system is the bonus indicator, that is, the result production activities, the achievement of which is necessary for the employee to become entitled to receive a bonus.

It is advisable to form a system of factors that serve as the basis for bonus payments to employees in different ways for different categories of employees - taking into account the nature of the work performed, the procedure for recording and standardizing the results of work of various categories of employees.

For improving the quality of products - according to such indicators as an increase in the share of products of the highest quality category, the highest grade, an increase in the delivery of products from the first presentation, a decrease in defects, a reduction in cases of returns of substandard products, and the absence of complaints about products from consumers;

For the growth of labor productivity and production volumes - fulfillment (exceeding) of the planned target, growth of production volumes, fulfillment (exceeding) of production standards, fulfillment of the production plan by deadline with a smaller number of employees, reducing the labor intensity of products;

For development new technology- increasing the shift ratio, reducing the time required to master advanced technologies, increasing the equipment load factor, reducing the cost of its operation;

For reducing material costs - saving raw materials, materials, fuel and energy resources, tools, spare parts, reducing losses and waste.

Bonuses are given to specialists and employees for the actual improvement of the organization's performance: an increase in profits and production volumes. Bonus indicators must be closely linked to the final results of the work of a department, division, service, workshop or other structure.

Indicators of bonuses for workers involved in servicing machinery and equipment include a reduction in downtime, an increase in the degree of mastery of technical parameters, and an improvement in their utilization rate.

Bonuses for management employees are linked to the achievement of final labor results, increased labor productivity, the production of high-quality products, a reduction in their labor intensity and other performance indicators.

Bonus indicators are determined taking into account the specifics of the organization’s activities and the tasks assigned to employees, and the indicators and conditions for bonuses must be established in such a way that the improvement of some indicators does not cause a deterioration in others.

As already mentioned, bonuses can be written directly in employment contract, and in a collective agreement or in a local regulatory act of an organization, which may be. In a small organization, it is better to specify possible types of bonuses in the employment contract. In a large organization, a complex bonus system may be established, so in order not to spell it out in every employment contract with an employee, it is more advisable to do this in the bonus regulations or in the collective agreement (if there is one). In this case, the employment contract must make a reference to these documents and familiarize the employee with them (with the obligatory signature of the employee).

The bonus system established in an organization by a collective agreement must provide for the payment of bonuses to a certain circle of people based on pre-established specific indicators and bonus conditions.

When establishing a bonus system in an organization by a collective agreement, all employees of the organization must be familiar with the agreement against receipt.

You can find out more about the issues related to the procedure for concluding and the content of a collective agreement in the book “Personnel 2005” by the authors of JSC “ BKR-INTERCOM-AUDIT.”

Approaches to determining the size of premiums may be different.

Budgetary organizations determine the size of bonuses within the allocated budgetary allocations. The size of the bonus of all other organizations is limited only by the relevant internal documents (regulations on bonuses, collective agreement).

The size of the bonus can be set as a fixed sum of money or as a certain percentage of the employee’s official salary.

The most convenient way is to determine the premium size as a percentage or its minimum and maximum limit. Since in this case there is no need to constantly make changes to the Regulations on Bonuses related to indexing the size of the bonus. In addition, the percentage determination of the bonus size makes it possible to differentiate employee incentives depending on the position they occupy and the amount of official salary.

As a rule, upon achieving the intended results, bonuses are awarded to specialists and employees as a percentage of the official salary or in an absolute amount, and for workers - as a percentage of the tariff rate (piece-work earnings) or in a specific amount.

You can also enter additional criteria for determining the size of the bonus. In particular, the amount of the bonus may be increased depending on the length of service in the organization.

If the employee has worked less than a month(quarter) or stopped labor Relations with the employer good reasons, in these cases, the bonus is paid, as a rule, for the time actually worked in the accounting period.

The amount of remuneration paid based on the results of work for the year may depend on the length of continuous work in a given organization. Also, the amount of remuneration based on the results of work for the year can be set in the amount of the tariff rate (salary) or several tariff rates (salaries) for a fully worked calendar year. If employees (for good reasons) have not worked the entire calendar year, remuneration is paid in proportion to the time worked.

Example 2.

In accordance with the adopted regulations on bonuses for Mars OJSC, employees are paid a remuneration in the amount of two monthly salaries based on the results of their work for the year.

Salary of Mars OJSC employee A.B. Krasnov. is 9,500 rubles. In 2006, Krasnov worked for 11 months, and was on leave without pay for 1 month.

(9,500 x 2) / 12 x 11 = 17,416.67 rubles.

End of the example.

Remuneration based on the results of work for the year, depending on the length of continuous work experience in a given organization, is paid as a percentage of the employee’s earnings for the year or in days of earnings.

Example 3.

In accordance with the adopted regulations on bonuses for Mars OJSC, employees are paid remuneration based on the results of their work for the year depending on their length of service at the OJSC: up to 3 years - in the amount of 10% of annual earnings, from 3 to 5 years - 15%, from 5 to 7 years - 20% and so on.

Krasnov A.B. worked at JSC Mars for 6 years. For 2006, he received a salary in the amount of 40,000 rubles.

Remuneration based on the results of work for 2006 will be:

40,000 x 20% / 100% = 8,000 rubles.

End of the example.

If the bonus is established by the employment contract in accordance with the current of this employer remuneration system, then in the event of a reduction in the size of the bonus in the absence of production omissions, appropriate changes must be made to the employment contract.

According to Article 72 of the Labor Code of the Russian Federation, any terms of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to change the terms of an employment contract determined by the parties is concluded in writing and is an integral part of the employment contract. According to Article 72 of the Labor Code of the Russian Federation, any terms of an employment contract can be changed only by agreement of the parties to the employment contract. An agreement to change the terms of an employment contract determined by the parties is concluded in writing and is an integral part of the employment contract.

In case of production omissions in work, for the billing period in which the specified omission occurred, individual employees or the entire team may be deprived of the bonus in whole or in part. The list of specific production omissions and the procedure for deprivation are established by the employer, taking into account the opinion of the representative body of employees.

The presence of such a local regulatory act as the Regulations on Bonuses is not mandatory in the organization. However, it is being developed and adopted by many companies.

Firstly, it is convenient, because not every organization has collective agreements and agreements. But overloading an employment contract with a section regulating bonus issues only makes sense if the organization does not have unified system incentives for employees and individual types of bonuses are established for each of them. In all other cases, it is more expedient to develop a single document regulating the bonus system for employees of the organization and make a reference to this local regulation in the employment contract.

Secondly, the presence in the organization of a Regulation on bonuses for employees, which outlines the indicators, terms and amounts of bonuses, has a stimulating effect on employees, since they know in advance that if their work meets the indicators specified in this document, they will have the right to expect additional remuneration.

Thirdly, the Regulations on bonus payments to employees make it possible to document the organization’s expenses for making incentive payments to employees and, accordingly, reduce the taxable base for income tax.

By general rule The bonus regulations must define:

· indicators and conditions of bonuses (that is, for what the employee is entitled to a bonus);

· amount of bonus payments;

· a list of employees to whom this provision applies (for example, all employees or only full-time employees; in addition, the list of positions depends on the bonus indicator);

· frequency of bonuses;

· timing and sources of payments.

In addition, the Regulations on Bonuses must reflect the procedure for issuing bonuses, indicate the persons authorized to make decisions on issuing bonuses, and also include in this local regulatory act provisions regulating issues of deboning.

If all the points specified in the Regulations are present, employees have the right to receive a bonus, and the employer has the obligation to pay it.

As an example, we can cite the standard form of the Regulations on bonus payments to employees of a Limited Liability Company.

"APPROVED"

CEO

OOO __________________

"___" __________2005

Regulations on bonus payments to employees of the Limited Liability Company .

1. GENERAL PROVISIONS

This Regulation determines the procedure for making payments to employees of the Limited Liability Company in amounts in excess of their official salary (basic earnings) in order to reward them for their achievements. labor successes and stimulating further improvements in labor efficiency (bonus payments, bonuses).

1.1. The amounts of bonuses for all categories of employees are established by the General Director of the Company (based on the results of work for six months, a year).

1.2. The amount of bonuses established by the General Director of the Company is indicated in US dollars, but bonuses are paid in rubles at the exchange rate of the Central Bank of the Russian Federation on the day the bonus is calculated.

1.3. The General Director of the Company and the HR Manager monitor the correctness of bonuses in accordance with these Regulations.

2. PROCEDURE FOR ACCRUAL AND PAYMENT OF PREMIUMS

2.1. The organization has established individual bonuses for employees for achieving high performance at work. For achieving the same labor indicators, employees are entitled to equal bonuses.

2.2. Bonus amounts due to employees are paid simultaneously with the salary for the month following the month in which the bonus was accrued.

2.3. Specific indicators that must be achieved by the Company and each employee as a condition for paying bonuses will be reported annually (no later than January 31) by order of the manager.

2.4. Bonuses are not paid to employees who received disciplinary sanctions during the period for which the bonus is awarded.

2.5. Managers/Executives structural divisions draw up a “Promotion Notice” for employees subordinate to them (the form for the promotion submission is given in Appendix No. 1). The decision to approve the proposal and pay the bonus is made by the General Director of the Company.

2.6. “Reward proposals” approved and signed by the General Director of the Company are transferred to the HR Manager. Based on the Submission, the HR Manager prepares a draft Bonus Order and then submits it for signature to CEO Society.

2.7. An employee may be awarded several types of bonuses simultaneously in accordance with these Regulations.

3. TYPES OF BONUS

The organization establishes the following types of bonuses for employees and heads of departments:

3.1. Bonus based on annual performance results. It is paid to the Company's employees based on the results of their work in the past year, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline (lack of disciplinary sanctions). This bonus is paid once a year, subject to the fulfillment of production tasks by the Company as a whole for each employee’s compliance with the high quality, volume and timing of work and services during the year. The calculation period for calculating this premium is set at 1 year (from January 1 to December 31 of the corresponding year).

3.2. Bonus based on performance results for the half-year. The Company's employees are paid based on their work results in the past six months, taking into account the achieved production indicators (increased labor productivity, improved product quality) and compliance with labor discipline (absence of disciplinary sanctions, tardiness). This bonus is paid once every six months, subject to the fulfillment of production tasks by the Company as a whole for each employee’s compliance with the high quality, volume and timing of work and services within six months. The calculation period for calculating this premium is set at 0.5 years (from January 1 to July 1 and from July 1 to December 31 of the corresponding year).

3.3. One-time personal bonus. Paid for completing particularly important production tasks, participation in new projects, for the development and implementation of new technologies, for reducing production costs, for the initiative shown. Can be paid to any distinguished employee of the Company upon the recommendation of a superior manager.

4.1. In addition to the conditions listed in these Regulations, factors influencing bonuses are: financial condition Society, as well as investment projects and development plans for the Company as a whole. Taking into account these factors (according to accounting and statistical reporting), in the absence of funds for these purposes, the Company reserves the right not to pay bonuses.

4.2. Disputes regarding the payment of bonuses in accordance with these Regulations, if they cannot be resolved directly between the employee and the management of the Company, are subject to consideration in the manner prescribed by law.

4.3. The Company's employees are notified of the introduction of a new Regulation on bonuses, amendments to individual articles or the cancellation of the Regulation as a whole no later than 2 months in advance.

Appendix No. 1

Promotion submission form

to CEO

_________________________

The idea of encouragement

__________. ______. 2005

Moscow

I ask you to award a bonus to an employee for high production performance

______________________ (full name of the employee) for ___________ (period) in the amount of _____________

________________________ ______________________________

(Signature of the group manager) (Deciphering the signature)

End of the example.

You can find out more about issues related to the procedure for calculating, accounting, and paying bonuses in the book “Bonus Payment” by the authors of JSC “ BKR-INTERCOM-AUDIT.”

Proposed Russian legislation the system of incentives for work does not always meet modern requirements. In conditions of development market economy Russian employers are trying to find new ones modern methods encouraging your employees, while using Foreign experience. Western companies have long and quite successfully used various non-standard forms and methods of incentives to encourage their employees to perform better and more efficient work. The bonus system for rewarding work is very popular among foreign employers. IN last years Russian employers are increasingly trying to apply such a reward system in practice.

A bonus is a pre-agreed incentive payment to an employee for certain achievements in work.

Note.

It is interesting to note that the word “bonus” is borrowed from the Latin language and translated means “good”. In the sense of incentives, this term refers to the monetary reward paid to an employee for the successful performance of his or her job duties.

The establishment of a bonus incentive system allows employees to be interested in the final results of their work. Let's consider what the meaning of the bonus reward system is.

So, the amount of remuneration that he will receive based on the results of his work is agreed upon in advance with the employee of the organization. successful work. The size of the bonus can be expressed either in a fixed fixed amount or determined as a predetermined percentage of the organization's profits. The amount of the bonus payment can be quite significant, sometimes comparable to the amount of wages for a month or an even longer period. The conditions under which this payment will be made are determined. Since the bonus incentive system is not regulated in any way by law, all conditions relating to such payments depend on the desire and ability of the employer.

The period for paying the bonus is also set by the employer. The bonus payment is made based on the results of work for a month, for a year or upon completion of a specific task.

The bonus fund from which payments are made is formed as a percentage of the profit received based on the results economic activity organizations.

The advantage of the bonus system is its flexibility, since the criteria by which bonuses are paid can be easily changed. In addition, the advantages of this system include the fact that its use helps reduce staff turnover, which is important in modern conditions. Because if an employee is promised bonuses, then it will be more difficult to lure him to another company.

Of course, the bonus system is not without its drawbacks. For example, if the profit does not meet the employer’s expectations, and the amount of bonuses is fixed, then the employer may suffer serious losses.

In order for the bonus system to work and bring the expected benefits, it is necessary to create certain rules for its use: understandable to employees and economically justified.

Labor legislation does not oblige the employer to legally formalize the procedure for paying bonuses promised to the employee. However, such registration will be desirable both for the employee and for the employer himself.

You can include conditions for the payment of bonuses in the employment contract. However, such inclusion is not very beneficial for the employer, since in this case the bonus takes the form of an incentive payment and, therefore, is taken into account when calculating the employee’s average earnings. This, in turn, leads to an increase in the amount of vacation pay, sick pay and other similar payments due to the employee while he maintains his average earnings. Consequently, the inclusion of conditions for the payment of bonuses in the employment contract will lead to an increase in the organization’s labor costs.

If you enter into civil, rather than labor, contracts with employees, which stipulate the procedure and conditions for paying bonuses, then regulatory authorities will easily establish that such civil contracts conceal labor relations with all the ensuing consequences.

There is another option for designing the procedure for paying bonuses. The organization may invite the employee to register as individual entrepreneur and conclude a civil contract with him, which provides for a bonus payment. In this case, the work performed by the employee will be regulated by civil law. This is easier for the employer, but not entirely convenient for the employee. An employee may not agree to become an entrepreneur, since the status of an individual entrepreneur implies additional responsibilities for calculating and paying taxes. Even if he has no income, he will have to file tax returns for these taxes.

The most convenient option for both the employer and the employee is to mention in the employment contract the possibility of accruing bonus payments to the employee. And it makes sense to stipulate in detail all the essential conditions regarding the procedure for determining the amount and receiving bonuses in a separate agreement between the organization and the employee, or to define such conditions in another local regulatory act of the organization. Such a local act could be a provision on the payment of bonuses. In this provision, it is advisable to provide for the procedure for forming a bonus fund, determine the method for calculating the individual amount of bonuses, and also stipulate the conditions under which their payment will be made.

The provision on the payment of bonuses may also provide for the employer’s right to reduce or deprive the employee of bonus payments. Also in this document, you can make reservations in case of a decrease in the organization’s profit, dismissal of an employee, and so on.

It is also necessary to take into account the fact that since the payment of bonuses is not an obligation, but the right of the employer, the employee, in the event of a dispute, does not have the opportunity to go to court.

Another form of incentives for work that has recently appeared in the Russian Federation and is not established by any regulatory legal acts is the so-called “profit sharing system” of the organization. The system is based on the division of profits between employees and owners of the company. This system can cover either all personnel or apply to individual employees. When applying a “profit sharing system,” the organization establishes a share of the profit that goes to forming a bonus fund. Regular payments to employees are made from this fund. The procedure and conditions for making such payments are established by agreement between employee representatives and employers. The size of payments depends on the amount of profit received as a result of the organization’s work for a certain period (month, quarter or year), and they are calculated in proportion to the salary of each employee. Let's look at how the “profit sharing system” works using an example joint stock company.

Example 5.

In order to interest employees in increasing the profits of the joint-stock company, the board of directors proposes to allocate a share of the profits to the formation of a special bonus fund. Shareholders at the general meeting approve the size of this share as a percentage. A decision is made general meeting shareholders, which records the share of the company's employees in profits. The procedure and conditions for paying remuneration to employees from the share of profit assigned to them is established in a collective agreement.

Note.

The organization’s profit remaining after taxation (net profit) is used to form this bonus fund, and the amount of remuneration paid from net profit is not included in the organization’s labor costs under the Tax Code of the Russian Federation) and is not subject to the unified social tax (clause 3 of Article 236 of the Tax Code of the Russian Federation) RF).

Despite the fact that, at first glance, the division of profits between employees and shareholders gives rise to certain contradictions between them, however, the interest of shareholders in increasing the amount of profit by using the similar interest of the company's employees allows us to reduce these contradictions to a minimum.

End of the example.

This system is a form of collective reward for work, so it is often compared to a collective bonus system. In these two systems, the methods for calculating appropriate payments to employees of organizations coincide, as well as the dependence of these payments on the final results of the organization as a whole.

However, there are certain differences between profit sharing and collective bonuses. In collective bonuses, bonuses are awarded to employees for production performance, and in a profit-sharing system, the amount of remuneration depends not so much on production efficiency as on the profitability of the company, that is, on the influence of external market factors on its commercial position, such as the level of competition, changes in prices for raw materials and materials, decrease or increase in stock prices.

Different organizations may have their own procedure and forms for making payments from the bonus fund. Thus, in particular, profits can be distributed among employees annually, and a specific share of each can be paid either in the form of a cash bonus or provided with company shares. Also, the payment can be reserved for a specific employee and the accumulated amount can be given to him in the event of dismissal, retirement or in another similar case. Please note that interest may accrue on such savings.

Participation in profits in an organization can also be carried out in the form of current payments. In this case, remunerations from profits are paid to employees regularly: monthly or quarterly based on the results of the financial and economic activities of the organization.

The “profit sharing” system used in the organization must be clear to every employee. To do this, all possible additional material remuneration should be reflected in employee contracts, employment agreements or annexes to them and their receipt should be made directly dependent on the employee’s achievement of certain goals. However, these issues must be reviewed annually.

The profit sharing system is the new kind employee remuneration for work. To date, it has not become widespread, however, experts in the field of labor law consider this form of incentive to be very promising and undoubtedly worthy of the attention of Russian employers.

The Labor Code of the Russian Federation does not define the concepts of “surcharge” and “addition” and does not differentiate between them.

Usually, additional payments and allowances are sums of money paid in excess of the basic salary, with the help of which individualization of wages is ensured, taking into account the intensity of work and professional skills of the individual employee, his attitude to work, as well as for work in conditions different from normal. Unlike bonuses, additional payments and allowances are permanent in nature and are paid not for future achievements of employees, but for already achieved results and individual qualities of the employee, ensuring high performance of his work.

Note!

If in the previous edition of the Labor Code of the Russian Federation the issues of establishing allowances and additional payments were regulated by Article 144 of the Labor Code of the Russian Federation, then in the new edition the rules allowing the employer to establish allowances and additional payments are contained in Article 135 of the Labor Code of the Russian Federation.

In accordance with Part 5 of Article 135 of the Labor Code of the Russian Federation, the employer, taking into account the opinion of the representative body, adopts local regulations establishing remuneration systems. Based on Part 2 of Article 135 of the Labor Code of the Russian Federation, remuneration systems include additional payments and allowances of a compensatory and incentive nature.

Additional payments and allowances compensatory nature are established in order to reimburse employees for additional costs associated with the performance of their labor or other duties.

Compensatory bonuses and additional payments include payments: for combining professions, for performing the duties of a temporarily absent employee; for leading a team, for working in difficult and hazardous working conditions, for working at night.

Accordingly, additional payments and bonuses of an incentive nature are established in order to encourage employees to improve their qualification level and professional skills, as well as to aim them at achieving results determined by the employer.

Incentive bonuses and additional payments include payments: for high professional excellence, for class, for an academic degree, for high achievements in work, for performing special important work and so on.

When setting allowances and additional payments, the employer can independently determine the grounds for their payment, or can use the “List of additional payments and allowances to tariff rates and official salaries of employees of associations, enterprises and organizations of manufacturing industries National economy, for which bonuses are awarded,” approved by Resolution of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions dated November 18, 1986 No. 491/26-175. This document is still valid today, since it does not contradict the legislation of the Russian Federation.

Based on this list, the organization can establish the following types of allowances and additional payments:

For combining professions (positions);

Expanding service areas or increasing the scope of work;

Carrying out the duties of a temporarily absent employee;

Work with heavy and harmful and with especially heavy and especially harmful conditions labor;

Labor intensity;

Work according to a schedule dividing the day into parts with breaks between them of at least two hours;

Night work;

For products (at state farms and other state agricultural enterprises);

One of the types of material incentives for employees for conscientious work is rewarding with a valuable gift.

A valuable gift is an item that has material value. The term “valuable” itself means that the gift should not be symbolic (for example, souvenirs, pens, notepads, etc.), but must constitute a significant part of the employee’s salary or exceed it (for example, an item of household electronic equipment). Limit cost The value of a valuable gift is not limited by law and is determined by the employer at his discretion, based on the personal merits of each employee.

An employee can be awarded a valuable gift for conscientious performance of official duties, increased productivity, improved quality of work performed, long and impeccable work, for other achievements in work, as well as in connection with a personal anniversary or holiday.

Sample order for awarding a valuable gift.

About awarding Petrov I.I.

For the conscientious performance of official duties and in connection with the 50th anniversary of his birth.

I ORDER:

1. Award Ivan Ivanovich Petrov, the foreman of the production site, with a valuable gift - wristwatch in a gold-plated case worth 500 rubles.

2. The order should be brought to the attention of the organization’s employees.

CEO

surname signature

The purchase of a valuable gift is entrusted to maintenance department organizations or accounting. For the purchase of a valuable gift, provision is made for Money. The amount for the purchase of a valuable gift is determined either by the employer himself or by a joint decision of the management and staff of the organization.

A valuable gift is presented in a solemn atmosphere by the head of the organization or other persons on his behalf.

Note.

The cost of a valuable gift is included in the employee’s total annual income, and if it exceeds 4,000 rubles, then the excess amount is subject to income tax individuals Tax Code of the Russian Federation).

You can find out more details regarding the specifics of documenting incentives for work, and the procedure for entering information about incentives and awards into the employee’s work book, in the book “Incentives for Labor” by the authors of JSC “ BKR-INTERCOM-AUDIT.”

To the Ulan-Ude Garrison Military Court

Administrative plaintiff: Ivanov Ivan Ivanovich

Date and place of birth. Address of place of residence or location (in full). Phone numbers, fax numbers, email addresses. mail.

Administrative respondent: The official whose actions are being appealed:

Commander of military unit 00000

Address: ___________________________

Administrative claim

on challenging the actions of officials related to the non-payment of bonuses for the conscientious and effective performance of official duties for the period from___________ to _____________

I________________________________________________ am doing military service

(military rank, full name)

under contract in military unit No. __________.

In accordance with the Federal Law of the Russian Federation “On monetary allowances for military personnel” and Decree of the Government of the Russian Federation of December 5, 2011 No. 993 “On the payment of bonuses to military personnel for the conscientious and effective performance of official duties and annual financial assistance,” I am entitled to a monthly payment of a bonus for conscientious and effective performance of official duties.

However, the said bonus for the period from _______ to _______ was not paid to me. At the same time, I did not have any disciplinary sanctions or other omissions from my service.

I believe that the actions of officials - the Commander of the Eastern Military District and the commander of military unit No. ___________ related to the failure to pay me a bonus for the conscientious and effective performance of official duties for the period from ______ to ______ violate my rights and are therefore unlawful.

(The following is information about whether a complaint was submitted to a higher authority in the order of subordination or to a person higher in the order of subordination on the same subject specified in the administrative statement of claim filed. If such a complaint was filed, the date of its filing and the result of its consideration are indicated.

Information about the impossibility of attaching to the administrative statement of claim any documents specified in Part 1 of Art. 126 CAS RF, namely:

Notices of delivery or other documents confirming delivery to other persons participating in the case, sent in accordance with Part 7 of Art. 125 CAS RF copies of the administrative statement of claim and documents attached to it, which they do not have;

Documents confirming the payment of the state duty in the prescribed manner and amount, or the right to receive a benefit in the payment of the state duty, or a request for a deferment, installment plan, or a reduction in the amount of the state duty, with the attachment of documents indicating the existence of grounds for this;

Documents confirming the circumstances on which the administrative plaintiff bases his claims;

Powers of attorney or other documents certifying the powers of the representative of the administrative plaintiff, documents confirming that the representative has a higher legal education, if the administrative claim was filed by the representative;

Documents containing information about the complaint filed in the order of subordination and the results of its consideration, provided that such a complaint was filed.)

1. Recognize the actions of the Commander of the Eastern Military District and the commander of military unit No. __________ related to the failure to pay me a monthly bonus for the conscientious and effective performance of official duties for the period from ______ to ______ as unlawful.

2. Oblige the Commander of the Eastern Military District to issue an order to pay me a monthly bonus for the conscientious and effective performance of official duties for the period from ____________ to _____________

3. Collect from ________________________________________________________________

(indicate the name of the body paying the salary)

in my favor, legal costs associated with the payment of state fees in the amount of ___________________________________________________________________.

Applications:

1. Copies of the administrative statement of claim and documents attached to it according to the number of persons participating in the case (if there is no notice or other document confirming their delivery to these persons).

2. A document confirming payment of the state duty or the right to receive benefits for its payment, or which is the basis for deferment, installment payment of the state duty or reduction in its amount.

4. Other documents confirming the circumstances on which the administrative plaintiff bases his claims regarding the number of persons participating in the case (if there is no notice or other document confirming their delivery to these persons).

5. A power of attorney or other document certifying the powers of the representative of the administrative plaintiff, a document confirming that the representative has a higher legal education, if the administrative claim was filed by the representative.

"__"_______20__year __________ ____________________

(signature) (signature decryption)

In accordance with the Federal Law "On monetary allowances for military personnel and the provision of certain payments to them" the Government of the Russian Federation decides:

1. Approve:

Rules for the payment of bonuses to military personnel performing military service under a contract for the conscientious and effective performance of official duties;

Rules for the payment of annual financial assistance to military personnel performing military service under a contract.

2. Payments provided for by the rules approved by this resolution shall be made within the limits of budgetary allocations provided for the monetary allowance of military personnel as part of the federal budget expenditures for the maintenance of the Armed Forces of the Russian Federation, other troops, military formations and bodies.

3. This resolution comes into force on January 1, 2012, and in relation to the persons specified in Part 2 of Article 7 of the Federal Law “On the Monetary Allowance of Military Personnel and the Provision of Separate Payments to Them” - from January 1, 2013.

Chairman of the Government of the Russian Federation

V. Putin

Rules for the payment of bonuses to military personnel serving under contract for conscientious and effective performance of official duties

1. A bonus for conscientious and effective performance of official duties (hereinafter referred to as the bonus) is paid to military personnel performing military service under a contract (hereinafter referred to as military personnel) in the amount of up to 3 monthly salaries of a military personnel (hereinafter referred to as salary) per year.

2. The premium is paid monthly or quarterly. Payment of the bonus is made simultaneously with the payment of salary in the month following the month (quarter) for which the bonus is paid, and in December - for December (IV quarter).

3. The bonus is calculated based on the monthly salary of a military serviceman in accordance with the assigned military rank and the monthly salary in accordance with the military position held (in the case of temporary performance of duties in a vacant military position - the monthly salary in accordance with this military position), established for 1- e is the day of the month in which the bonus is paid, and in December - on December 1 of the current year.

4. The size of the bonus, depending on the quality and efficiency of the performance of official duties by military personnel and the procedure for its payment, are established by the Minister of Defense of the Russian Federation and the heads of federal bodies executive power, in which federal law military service is provided, - respectively, in relation to military personnel of the Armed Forces of the Russian Federation, other troops, military formations and bodies, by the Prosecutor General of the Russian Federation - in relation to military personnel of the military prosecutor's office, by the Chairman of the Investigative Committee of the Russian Federation - in relation to military personnel of the military investigative bodies of the Investigative Committee of the Russian Federation .

5. For military personnel who served in the Armed Forces of the Russian Federation, other troops, military formations and bodies for less than a full month (quarter), a bonus is paid for the time of actual performance of duties in a military position based on the salaries on the day the decision to pay the bonus was made.

6. The bonus is not paid to military personnel:

those undergoing military service in military units (organizations), where, in accordance with federal laws and other regulatory legal acts of the Russian Federation, a bonus system has been established for them for fulfilling and exceeding production targets and other indicators;

sent outside the territory of the Russian Federation to provide technical assistance and perform other duties;

during the period of being at the disposal of commanders (chiefs), with the exception of periods of temporary performance by them of duties in vacant military positions;

7. In the event of the death of a military personnel, the bonus accrued during the actual performance of his duties in a military position in the corresponding month (quarter) is paid to his spouse, in her (his) absence - to adult children living with him, legal representatives (guardians, trustees) or adoptive parents of minor children (disabled from childhood - regardless of age) and dependents of a military serviceman, in equal shares, or parents in equal shares, if the serviceman was not married and had no children.

Rules for the payment of annual financial assistance to military personnel performing military service under a contract

1. Annual financial assistance is paid to military personnel performing military service under a contract (hereinafter referred to as military personnel), in the amount of at least one monthly salary of a military personnel.

2. The procedure for applying for financial assistance, as well as its size for the corresponding year based on budgetary allocations provided for the monetary allowance of military personnel as part of the federal budget expenditures for the maintenance of the Armed Forces of the Russian Federation, other troops, military formations and bodies, are established by the Minister of Defense of the Russian Federation , heads of federal executive bodies in which military service is provided for by federal law - respectively in relation to military personnel of the Armed Forces of the Russian Federation, other troops, military formations and bodies, by the Prosecutor General of the Russian Federation - in relation to military personnel of the military prosecutor's office, by the Chairman of the Investigative Committee of the Russian Federation - in relation to military personnel of the military investigative bodies of the Investigative Committee of the Russian Federation.

3. For military personnel who are entitled to receive financial assistance, but have not applied for it this year, financial assistance is paid simultaneously with the payment of their salary for December of the current year.

4. Financial assistance is calculated based on the monthly salary of a military serviceman in accordance with the assigned military rank and the monthly salary in accordance with the military position held (in the case of temporary performance of duties in a vacant military position - the monthly salary in accordance with this military position), established on the date making a decision on the payment of financial assistance, and when paying financial assistance in December - on December 1 of the current year.

5. Military personnel transferred for further military service from one federal executive body, in which federal law provides for military service, to another (Armed Forces of the Russian Federation) or from the Armed Forces of the Russian Federation to a federal executive body, in which federal law provides for military service, financial assistance is paid once a year in full upon departure from the federal executive body in which federal law provides for military service (Armed Forces of the Russian Federation), if it has not been paid earlier.

6. Financial assistance is not paid to military personnel:

dismissed from military service on the grounds specified in paragraphs 1 - 5, 7 - 11 of part 4 of article 3 of the Federal Law "On the monetary allowance of military personnel and the provision of individual payments to them." If financial assistance was paid to the specified military personnel earlier, upon their dismissal from military service, the paid amount is not subject to withholding;

during the period of being at the disposal of commanders (chiefs);

discharged from military service at the end of the current year, with the provision of leave upon dismissal ending next year - for the year in which the leave ends.

7. In the event of the death of a serviceman, financial assistance for the current year (if it was not paid to the serviceman before his death) is paid to his spouse, in her (his) absence - to adult children living with him, legal representatives (guardians, trustees) or adoptive parents of minor children (disabled from childhood - regardless of age) and dependents of a military serviceman in equal shares or parents in equal shares if the serviceman was not married and had no children.

Decree of the Government of the Russian Federation of December 5, 2011 N 993
"On the payment of bonuses to military personnel for conscientious and effective performance of official duties and annual financial assistance"

In accordance with the Federal Law “On monetary allowances for military personnel and provision of individual payments to them,” the Government of the Russian Federation decides:

1. Approve:

Rules for the payment of bonuses to military personnel performing military service under a contract for the conscientious and effective performance of official duties;

Rules for the payment of annual financial assistance to military personnel performing military service under a contract.

3. This resolution comes into force on January 1, 2012, and in relation to the persons specified in part 2 of article 7

Rules
payments to military personnel serving under contract, bonuses for conscientious and effective performance of official duties

4. The size of the bonus, depending on the quality and efficiency of performance of official duties by military personnel and the procedure for its payment, are established by the Minister of Defense of the Russian Federation, the heads of federal executive bodies in which military service is provided for by federal law - respectively, in relation to military personnel of the Armed Forces of the Russian Federation and other troops , military formations and bodies, the Prosecutor General of the Russian Federation - in relation to military personnel of the military prosecutor's office, the Chairman of the Investigative Committee of the Russian Federation - in relation to military personnel of the military investigative bodies of the Investigative Committee of the Russian Federation.

6. The bonus is not paid to military personnel:

sent outside the territory of the Russian Federation to provide technical assistance and perform other duties;

during the period of being at the disposal of commanders (chiefs), with the exception of periods of temporary performance by them of duties in vacant military positions;

paragraphs 1 - 5, 7 - 11 of part 4 of article 3 of the Federal Law "On monetary allowances for military personnel and the provision of individual payments to them."

Rules
payments to military personnel performing military service under a contract, annual financial assistance

6. Financial assistance is not paid to military personnel:

dismissed from military service on the grounds specified in paragraphs 1 - 5, 7 - 11 of part 4 of article 3 of the Federal Law "On monetary allowances for military personnel and the provision of individual payments to them." If financial assistance was paid to the specified military personnel earlier, upon their dismissal from military service, the paid amount is not subject to withholding;

during the period of being at the disposal of commanders (chiefs);

discharged from military service at the end of the current year, with the provision of leave upon dismissal ending next year - for the year in which the leave ends.

It is established how contract military personnel are paid bonuses for conscientious and effective performance of official duties, as well as annual financial assistance.

The size of the latter is at least 1 monthly salary of a military personnel, and the bonus is up to 3 such salaries. The bonus is paid every month or quarter.

The amount of these payments and the procedure for their provision are established by the Russian Ministry of Defense, the heads of federal executive bodies that provide for military service, in relation to military personnel of the RF Armed Forces, other troops, military formations and bodies. The Prosecutor General of our country determines their size and payment rules in relation to military personnel of the military prosecutor's office, the Chairman of the Investigative Committee of Russia - in relation to military personnel of the latter's military investigative bodies.

A list of persons who are not entitled to bonuses and financial assistance is provided. In particular, we are talking about those dismissed from military service on the following grounds. This is deprivation military rank, the entry into force of a court verdict imposing a sentence of imprisonment on a serviceman (prohibiting him from holding military positions).

If the named person dies, the bonus accrued and not paid to him (material assistance) is provided to his spouse. If there are none, it is paid in equal shares to adult children living with him, legal representatives (adoptive parents) of minors (disabled from childhood - regardless of age) or their dependents. The specified payment is received by parents if the serviceman was not married and had no children.

The procedure comes into force on January 1, 2012. In relation to military personnel of engineering, road construction and rescue military formations, the Foreign Intelligence Service, the FSB of Russia, the military prosecutor's office and military investigative bodies of the Investigative Committee of our country, etc., it applies from January 1, 2013 G.

Decree of the Government of the Russian Federation of December 5, 2011 N 993 “On the payment of bonuses to military personnel for the conscientious and effective performance of official duties and annual financial assistance”

This resolution comes into force on January 1, 2012, and in relation to the persons specified in Part 2 of Article 7 of the Federal Law “On the Monetary Allowance of Military Personnel and the Provision of Separate Payments to Them” - from January 1, 2013.

Advice from lawyers:

1. Deprived of bonuses for conscientious performance official duties. They deprived me of physical therapy. is this legal?

1.1. Dmitry, the problem is that issuing a bonus is the employer’s right, not his responsibility. If he wants, he will give it away, if he doesn’t want to, he won’t give it away.