What are incentive payments and who is eligible for them. Forms and methods of labor incentives Forms and methods of incentives

Motivation of workers (staff)- This is a process that is best performed during actual work. Since researchers have proven that the best motivation is intermediate, and not at the end of all the work. It should be done at regular intervals, only in this way will you achieve good results from your staff, since all employees will be confident in their security and will have the opportunity to assert themselves. Remember the main rule: only the success of employees can bring success to the entire business!

Nowadays, more and more attention is paid to the introduction of new methods of motivating employees. It is worth noting that they are trying to find not only bonuses in the form of high wages or large bonuses, but also to find and implement a non-economic way to stimulate staff.

The method of motivating staff is to comply with a list of prescribed rules and regulations, which include:

Motivation of all personnel cannot be carried out without constant work performed by them. Only after an employee feels his importance and contribution to the overall process can he be focused on results. Separate motivation of some personnel is possible using the following means and methods - allocation of a separate spacious office or office, participation in major and significant negotiations, as well as business trips abroad. All these incentives are nothing more than a way to stimulate staff. But please note that by giving unlimited freedom to some personnel, you infringe on the rights of others. And this could lead to mass layoffs of employees;

Please note that it is better to make staff motivation unplanned, since it is this kind of encouragement that will force your specialists to work better, and not wait for a monthly salary increase;

Personnel incentive method is a constant recognition of the exploits and personal merits of individual employees. You should not wait a long time after your employee has brought benefits to the company or enterprise. It is better to immediately recognize his merits, even with a modest amount, but this will bring more benefits to the common cause than receiving a large cash bonus, but after a long time. But there are situations when urgent payment to employees is required, and you cannot make it at the moment, give all employees a written notice. And your main task is to make sure that this does not remain just a written promise, but is definitely brought to life.

If you set long-term goals for your employees, then you must understand that it is almost impossible to achieve them in a week or month. This means that there can be no talk of bonuses upon completion of the entire project. It is imperative that the method of stimulating personnel must be stage-by-stage; after completing one stage, personnel can be stimulated. But with such planning, you must clearly delineate your goals so that upon completion of one stage of work, you can draw preliminary results and produce.

Motivating your employees should be a priority for you, as we have already said above, only successful employees can lead your business to success.

Another thing I would like to draw your attention to is that large bonuses only for individual employees will cause envy and anger, and small handouts for all employees will cause a rumble of indignation and misunderstanding. Therefore, it is important to ensure that staff motivation is measured and not negligible. And our advice for you is that even if you have one person in your team who pulls the whole team behind him and works for four people, you should not single him out. Because people won’t like it and discord may begin in the team.

Individual ways to improve an employee’s status include the following privileges:

Rapid career growth;
Expansion of official privileges and powers;
Constant verbal or written praise;
Participation in the most important business negotiations;
Direct communication with general management;
Constant cash bonuses and rewards;
Payment for additional paid medical services and examinations;
Renting housing for the period of concluding an agreement with an employee;
Payment for gasoline and cellular communications.

For staff incentive methods to work, make them not general for everyone, but tailor them to each individual employee. After all, for some it is important to receive payment for kindergartens for children, and for others it is important to obtain membership in a sports club and so on.

Personnel incentive methods

There are 7 methods of stimulating staff; let’s look at each of them in more detail.

Method No. 1. Using penalties or punishment as a way to motivate employees.

Managers of different companies take different methods to motivate employees. Some people believe that by applying penalties and fines, they will contribute to better work by employees, while for others only incentives are acceptable, and in the third case, directors are trying to find a middle ground. It is worth noting that punishments can be completely different, and their severity will depend on the nature of the offense. Remember that punishment- this is a way to further prevent actions or negligent attitude towards work that could lead to losses in business. Thus, it is necessary to consider punishment as a method of stimulating staff. After all, thanks to the penalty, you will protect the employee from his incorrect further actions, and such a preventive measure will be an excellent lesson for everyone else.

Thus, any manifestation of punishment is nothing more than the manager’s concern for his employees, so that they do not commit rash acts and carefully plan their activities. Among other things, by your actions you will manage the production process and direct it in the right direction.

When making your verdict, you are obliged to justify your decision and convey it to all employees. The staff incentive method will only work if it becomes public. Please note that financial punishment is only possible if the employee’s incorrect actions caused significant material damage to the company.

In most cases, just expressing verbal dissatisfaction is enough for the subordinate to begin to improve.

Method No. 2. Rewarding employees for special merits.

A method of motivating staff that is widespread is payment of money for a job well done. But it is possible to monitor the implementation of a working installation only if the scope of work and necessary tasks have been agreed upon in advance. Typically these indicators include:

Economic growth of a department or enterprise as a whole;
Successfully completed negotiations and signing of a contract;
Completing work ahead of schedule;
Winning in a controversial case.

Please note that each company and enterprise sets its own requirements and framework for making cash payments.

Method No. 3. Additional monetary funding for employees in the form of membership in sports clubs and sections.

Many managers who try to support the principles of a healthy lifestyle in their team introduce additional incentives for playing sports, as well as for those employees who do not go on sick leave and do not use additional payments for medical care;

Method No. 4. Individual stimulation, based on personal requests and achievements.

Sometimes it happens that at work your personal qualities or skills that were not previously required in the work process may become necessary. For example, you studied French at school and did not need these skills in your work, but the company now has partners from France and your knowledge of the language may come in handy. Then management may assign an additional bonus;

Method No. 5. Motivating employees using the company's social policy.

The most important positions of any incentive include:

1. Accounting for all social benefits and payments that are required by law, these include old-age insurance, sick leave payments or child care payments and many others. Payments may vary in a particular region;
2. Payment of additional benefits to employees and their families, according to local regulatory documents of the enterprise. Funds for these cash receipts are selected from the employee and union social insurance fund.

I would like to note that any social policy of a company is a set of measures and payments aimed at improving the lives of employees.

Personnel incentive methods must be drawn up in such a way that employees of the company or firm are interested in working at this enterprise. And this will be possible if employees are provided with all the conditions for quiet work and career growth. This company policy will reduce staff turnover to a minimum, because any employee will hold on to good wages and an extended list of benefits. This system can be most effectively observed in government organizations, whose employees do not receive high wages and the only way to retain employees is to guarantee them additional incentives.

Employee motivation is divided into the following areas: material cash payments and material non-cash payments. Material monetary payments include:

Reduced rate on the purchase of company shares;
Obtaining a loan or installment plan at a reduced rate;
Obtaining an extended health insurance policy;
Partial repayment of travel insurance;
Short-term leaves for valid reasons - marriage or funeral;
Providing the opportunity to attend additional education courses or trainings at the expense of the company;
Providing additional paid leave to those who are studying part-time at the university;
One-time payments on round dates and professional holidays;
Payment of financial benefits in connection with the death of a relative;
Payment of traveler's checks;
Providing coupons for free food;
Payment for living in a rented apartment;
Payment for cellular communications and fuel costs;
Payment to trainees;
Payment of 13 wages;
Payment of severance pay.

Material non-monetary payments include:

Partial repayment of the cost of staying in camps and holiday camps;
Purchasing products or goods that are produced directly at your work;
Repair, as well as change of working equipment or office equipment;
Changing your work schedule to one that is convenient for you;
Providing you with free printed publications that you need for your work;
Providing free tickets for cultural materials.

A good way to motivate staff can be with the help of specially organized break rooms, which employees can visit at specially designated times. Such "minutes of relaxation" will allow your employees to quickly regain their strength and start working with even greater zeal. Since the situation "Relaxation room", is similar to a home environment and provides more opportunities for quick relaxation.

The social policy of the organization also includes holding joint events that will bring the team together. This means there will be less staff turnover and more mutual understanding within the team. All these activities are aimed at relieving fatigue and establishing new trusting relationships.

It is best to organize corporate field trips, so you can combine collective training and relaxation after a hard week of work. And they will provide your staff with a well-knit team and a friendly team.

As sociological studies have shown, for most employees it does not matter much where the event will take place; the main thing for everyone is the program of the event and the friendly atmosphere within it.

Method No. 6. Establishing a system of communication between employees and management.

A trusting attitude towards company employees on the part of management has always been an additional incentive and motivation for staff.

Employees will respect their employer if they know that management does not set the bar too high for them and sets completely achievable goals.

Method No. 7. The use of incentives that do not require additional cash injections from the employer.

If your company is still relatively small or just gaining momentum, but you are already interested in staff motivation, you need to look for an opportunity to stimulate with the help. These methods will be especially relevant for budgetary and non-profit organizations that have just emerged or have a small limited budget. Non-material methods of stimulating personnel include:

Written thanks and certificates, they are often entered in work books;
Challenge cup or title "Best in the profession";
Granting the right to conduct master classes and take on students for training;
Expanding the employee’s responsibilities and including such an item as "technical advisor";

As practice shows, it is not only the material motivation of employees that makes it possible to achieve great results. Sometimes, what is more important is a cohesive team and a well-coordinated team that will carry out a common cause and set goal achievement as a personal perspective.

Using non-material methods of stimulating the work process, you guarantee a good psychological microclimate in the team. Employees will trust you as a leader who puts the interests of employees on par with the interests of the company.

Thus, in conclusion, I would like to note the fact that the use of motivation for employees is mandatory, since unmotivated personnel lose their efficiency and team spirit.

Many citizens of our country are asking questions: what are incentive payments? Who can claim them?

In what form can they be issued? Is it possible to independently calculate the amount of this incentive? If so, how?

Legislative framework of the issue

The definition of “incentive payments” means monetary incentives that can be given to citizens for any achievements in their work activities.

Himself basis for providing material incentives are labor legislation or a collective agreement with the direct employer.

If we talk about legislative framework this issue, then it is regulated:

• Federal law, which provides for the possibility of receiving additional cash payments as a reward to employees for their work;
• The Labor Code of the Russian Federation, which determines the procedure, conditions and determination of the amount of incentive payments.

Species

Main varieties These types of payments are considered to be:

Such types of incentives can be established by direct employers in employment and individual contracts, or indicated in the internal regulatory documents of enterprises and firms (in this case, the basis may be an order from the employer to allocate a bonus).

It is also worth emphasizing that the issue of incentives of this kind should in no case affect the infringement of the rights of the employees themselves who receive them. A simple example of this is the impossibility of deducting the amount of the bonus from the official salary.

Due to the fact that this issue can be regulated within the enterprise itself, incentive payments are often used only in government institutions (for example,), while bonuses are used by employers of private companies on the basis of an employment and collective agreement exclusively as a percentage of wages .

To implement material bonuses for citizens who have distinguished themselves in their work, the amount of this incentive itself is formed at the regional and federal levels.

In particular, employees of state and municipal institutions are fully eligible to receive this cash incentive.

More specifically, incentive payments have the right to receive:

• civil servants;
• employees of medical institutions;
• cultural workers;
• teachers of preschool institutions, teaching staff (higher and middle levels), employees of sanatoriums.

Other ways to reward employees

It is not uncommon for employers to use incentives to motivate their employees. bonus in the form of 13 salaries.

This type of assistance can be provided on the basis of a collective agreement or based on the results of successful work over the previous year (for example, production volume has been increased). Payments of this kind can be issued to employees solely on the basis of an order from the management of the enterprise.

Receipt criteria

Incentive payments can be assigned by the management of the enterprise with the mandatory participation of a trade union or representatives of the workforce.

Depending on what specific job duties a particular employee performed, the evaluation rules may also vary.

Main criteria for which incentive payments can be assigned are considered to be:

• the effectiveness of introducing any operating methods of an enterprise or institution;
• the level of fulfillment of their job responsibilities (how the employee performs them, in good faith or not, in full or in part);
• focus on results (if necessary, the employee works overtime or not);
• the position held and the level of responsibility assigned to a particular employee;
• what assessment the employee received at work for the calendar year or reporting period.

From additional criteria the following can be distinguished:

• achievement by an employee of the highest qualifications;
• when performing his job duties, the employee used his individually developed methods that increase labor efficiency;
• achievement by an employee or employees of any achievements directly in the organization of professional work activities.

Difference from compensation payments

Speaking about the difference between incentive payments and compensation payments, the former directly depend on the desire of the immediate employer.

In turn compensation type of payment directly depends on the working conditions of employees. For example, compensation may be accrued. Moreover, this type of payment is not limited in its size.

In simple words, incentive payments are the employer’s own desire to encourage employees, and a compensation bonus is a forced measure.

Accrual procedure

Algorithm for calculating incentive payments is as follows:

1. A special commission is being formed.
2. The commission analyzes the work of a particular employee and proposes to reward them for certain merits.
3. An appropriate order is issued.
4. Based on the order, incentive payments are issued.

Formation of the commission

To ensure that the distribution of incentive payments among the employees of the enterprise is carried out in an open form without any pitfalls, a special commission is formed, included in which must include:

The composition of the commission itself is approved by a general vote of the workforce. For this purpose, a general production meeting is held.

The received voting results are entered in the minutes of the meeting employees of the enterprise, which must be signed by its participants themselves. Here it is necessary to remember that it is possible to sign only by representatives of each workshop (if we are talking about a large enterprise).

The formed commission has the right to decide on bonuses for one or another employee based on his achievements in work. It is permissible for a decision not to be made by the full composition of the commission (if the composition of the commission is at least 50%, it has the right to make such decisions).

Drawing up a protocol

When considering the issue of distribution of incentive payments, the commission records its decisions in the minutes of the meeting.

It should contain the following information:

• initials of each commission member;
• personal data of employees who will receive incentive payments;
• how the decision on bonuses was made (by voting, based on individual achievements, and so on);
• incentive payment amount.

The minutes must be signed by all participants of the meeting.

Grounds for making payments

After the meeting, the minutes of the meeting are transferred to the immediate management of the enterprise, which is obliged to form order to issue a cash bonus approved list of employees.

Myself the order includes into yourself:

• name of the enterprise or institution;
• data of employees who should receive an incentive payment;
• management signature and date when the order was signed.

When can incentives be provided?

In fact, employees can receive payment for the previous month, reporting period or calendar year, together with the basic salary or in a separate form.

In this matter everything depends directly from the decision of the management itself.

Calculation procedure

Herself calculation method The cost of 1 point is as follows:

1. The total amount allocated for these payments is determined.
2. The total number of points scored by all employees who apply for this bonus is determined.
3. The cost is determined by the formula: the total amount is divided by the total number of employee points scored.

The resulting number is worth 1 point.

The points themselves are awarded to the employee for certain achievements. The amount of points for a particular achievement is determined specifically for an individual institution or enterprise, and it is impossible to indicate exactly for what and how many points are awarded.

For example, if the cost of 1 point is 100 rubles, and an employee has collected 100 points over a certain period, the payment amount will be 10 thousand rubles.

Incentive Payment Fund

The definition of “incentive payment fund (IFF)” means certain funds, which can be spent on paying incentive cash bonuses to employees of an enterprise or any institution.

This amount depends on the Payroll Fund. It is impossible to name its specific size, since each institution has its own.

For example, its size can be 30% of the wage fund (payroll). If the size of the payroll is about 1 million rubles, then in this case it turns out that the size of the fund is 300 thousand rubles.

Its amount directly depends on the established regulations of a particular institution.

For information on calculating incentive payments to employees, see the following video:

The topic of motivating and stimulating the work of employees is one of the key issues in personnel management of any organization. When establishing a system for stimulating the work of workers, it is important to spell out all the necessary provisions in local regulations. Otherwise, claims from inspectors are possible.

A huge number of works by both foreign and Russian authors are devoted to the search for a solution to the problem of motivating and stimulating employees. Most of the systems being developed to motivate and encourage staff are in one way or another related to material rewards. Unfortunately, only a small part of the sources discuss the possibilities of documenting systems of motivation and incentives for personnel in accordance with the current legislation of the Russian Federation.

“Are there differences between incentives, compensation payments and bonuses?”, “What is the procedure for processing and assigning these payments to employees?”, “How to correctly state their purpose in local regulations?” - these are just a few of the questions that HR and accounting department employees have regarding material remuneration for employees when designing a system of motivation and incentives for personnel. In our article we will try to answer these questions.

First of all, it is necessary to distinguish between the concepts used in modern legislation of the Russian Federation in relation to material remuneration for workers.

The provisions of the Labor Code clarify the concept of wages * (Part 1 of Article 129 of the Labor Code of the Russian Federation). Based on it, we can distinguish the following three components of wages, differing in their goals, content and basis for calculation:

Remuneration for labor depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work performed;

Compensation payments;

Incentive payments.

Compensation payments related to wages must be distinguished from compensation payments established by Chapter 23 of the Labor Code, which are not part of wages.

Thus, compensation that is not a salary includes cash payments established to reimburse employees for costs associated with the performance of their labor or other duties provided for by the Labor Code and other federal laws * (Article 164 of the Labor Code of the Russian Federation).

The main cases of providing guarantees and compensation to employees include * (Article 165 of the Labor Code of the Russian Federation):

Send on business trips;

Moving to work in another area;

Performance of state or public duties;

Combining work with education;

Forced cessation of work through no fault of the employee;

Providing annual paid leave;

Other cases.

Compensation payments that are part of wages include additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination * (Part 1 of Article 129 of the Labor Code of the Russian Federation ).

Compensation also includes the following types of additional payments:

1. Additional payments for working conditions that deviate from normal:

For work in harmful, especially harmful, difficult and especially difficult working conditions;

Night work;

Labor intensity, etc.

2. Additional payments and allowances related to the special nature of the work:

Carrying out installation, commissioning and construction work;

Mobile and traveling nature of work;

Shift work method;

Irregular working hours;

Field allowance, etc.

3. Other additional payments common to all areas of work:

For working on weekends and holidays;

Working overtime;

If production standards are not met or defective products are manufactured through no fault of the employee;

For minor workers due to reduced working hours, etc.;

Additional payment up to average earnings in the conditions provided for by law;

For multi-shift operation;

For working according to a schedule, dividing the day into parts with breaks of at least two hours.

The amount of compensation payments is determined by the employer independently, but it must not be lower than the amounts provided for by the legislation of the Russian Federation.

Compensations may not be subject to personal income tax, but only if and to the extent that they are provided for by the organization’s local regulations governing wages and these payments, and also if they relate to payments that are not subject to taxation in accordance with the Tax Code * (clause 3 of article 217 of the Tax Code of the Russian Federation).

Incentive payments are defined as “additional payments and allowances of an incentive nature, bonuses and other incentive payments” * (Part 1 of Article 129 of the Labor Code of the Russian Federation).

It should be noted that incentive payments are not limited by law to a minimum or maximum amount and are established by the employer independently through collective agreements and other local regulations of the employer.

Additional payments and incentive allowances include:

For high qualifications;

Professional excellence;

Work with fewer employees;

Length of service;

Academic degree or title, etc.

These payments are made monthly if there is an appropriate basis.

A bonus is a part of the salary paid to an employee as a reward for achievements (success) in work.

The difference between a bonus and incentive additional payments and allowances is as follows: through remuneration for labor (tariff rates, salaries), additional payments and allowances, the main indicators of labor costs are taken into account, and through bonuses - additional indicators of labor, namely its results (fulfillment and overfulfillment of production standards, planned targets, improving quality, saving materials, etc.).

Awards can be divided into two subgroups:

1) current bonuses - bonuses based on work results for the billing period: month, quarter, year, as well as for periods of other duration depending on the specifics of production and labor;

2) one-time bonuses - for high-quality and prompt completion of particularly important tasks, for many years of conscientious work in connection with anniversaries, retirement, etc.

The employer has the right to take into account incentives and compensation payments to employees on the basis of an employment contract or local regulations in tax expenses, but only if these expenses meet the basic requirements for recognizing expenses (justification and documentary evidence) * (clause 1 of Article 252 Tax Code of the Russian Federation). In this case, the employer, as a rule, does not include in the employment contract with a specific employee a provision on the accrual of incentives and compensation payments, but refers to a local regulatory act for the whole company - for example, a provision on bonuses. This is more appropriate, since it can be changed if necessary, and is also convenient to use in case of disputes with tax authorities.

If employment contracts with an employee contain a reference to the provisions of a local regulatory act regulating the payment of compensation and incentives, then the employer has the right to classify compensation and incentive additional payments and allowances paid to employees on the basis of this act as labor costs for profit tax purposes *(clause 2 Article 255 of the Tax Code of the Russian Federation).

To do this, you must perform the following steps:

1. Establish specific criteria for which incentive payments are awarded in the local regulations governing the payment of bonuses:

Basis for incentive payments, including specific measurable performance indicators for bonuses;

Sources of incentive payments;

Amounts of incentive payments and the procedure for their calculation.

2. Documentarily confirm that the rewarded employee fulfills the conditions for awarding the incentive (written submission for the bonus, memo, etc.).

3. Appropriately formalize the order of the head of the organization to reward the employee or employees (in case of bonuses).

In this case, it is necessary to take into account the list of expenses that are not accepted for tax purposes * (Article 270 of the Tax Code of the Russian Federation). For example, the bonus should not be paid from net profits, special purpose funds or earmarked proceeds. At the same time, the employer has the right to write off upcoming expenses for the payment of remunerations based on the results of work for the year at the expense of a special reserve * (Clause 6 of Article 324.1 of the Tax Code of the Russian Federation).

If the production targets specified in local regulations providing for the payment of bonuses are not met, the bonus may not be accrued or may be accrued in a smaller amount.

The legislation contains clarifications regarding the taxation of some incentive payments. For example, when paying a bonus at the end of the year, including the thirteenth salary, using the accrual method, such expenses are recognized in the tax period in which they are accrued (even if paid in the next period). In addition, in the case of payment of this bonus, the employer can write off expenses from a special reserve, and the expenses will be taken into account according to special rules * (Clause 6 of Article 324.1 of the Tax Code of the Russian Federation).

In the case of payment of bonuses for holidays, when accounting for these expenses for profit tax purposes, claims may arise from the tax authorities during audits, because The Ministry of Finance of Russia indicates * (letters of the Ministry of Finance of Russia dated 04/24/2013 N 03-03-06/1/14283, dated 12/29/2012 N 03-03-06/1/732, dated 07/21/2010 N 03-03-06/1 /474, dated 09.11.2007 N 03-03-06/1/786, dated 22.05.2007 N 03-03-06/1/287), that these bonuses are not related to production results and are not justified costs. However, arbitration practice on this issue has developed primarily in favor of the taxpayer - but only if the payment of these premiums is provided for by the organization’s local regulations * (regulatory Federal Antimonopoly Service of the Moscow Region dated November 30, 2011 N F05-12548/11, dated June 17, 2009 N KA -A40/4234-09, FAS ZSO dated January 23, 2008 N F04-222/2008(688-A27-37) (741-A27-37)).

Of course, there are some nuances when taking into account other additional payments, allowances and bonuses, but they require more detailed consideration.

As we see, the main requirement for easing the tax burden is competent and detailed documentation of the organization’s motivation and incentive system.

Opinion

When is the best time to reward employees?

First, we note that the minimum or maximum amounts of compensation payments to an employee may be limited by law. Thus, they may be limited by the maximum amounts that can be included in income tax expenses, or not subject to personal income tax. In this case, the employee can be paid larger amounts, but taxes will have to be paid on them.

The amount of incentive payments is not limited. The employer has the right to independently determine the amount of such payments.

As for when it is more profitable to accrue bonuses, sometimes by the end of the year it may be more profitable if the total accrued income of the employee, taking into account the bonus, exceeds the maximum amount subject to insurance premiums (in 2014 it is 624,000 rubles).

If bonuses are paid from retained earnings, then, accordingly, they do not reduce the taxable base for income tax.

The object of taxation of insurance premiums is, among other things, payments made within the framework of labor relations (Part 1, Article 7 of the Federal Law of July 24, 2009 N 212-FZ). If the payment was not made within the framework of an employment relationship, but is of a one-time nature and is not provided for in the collective agreement or the organization’s regulations on remuneration, then there is no need to charge insurance premiums from such payment. However, such incentive payments cannot be taken into account when calculating income tax.

Part of the payments can be issued as financial assistance. If you do not go beyond 4,000 rubles, you will not have to pay personal income tax and insurance premiums. But these amounts cannot be included in income tax expenses (Clause 23, Article 270 of the Tax Code of the Russian Federation). In addition, in some cases, financial assistance is not subject to personal income tax or insurance premiums (for example, compensation for material damage in connection with the death of a family member - without limit on the amount, and in connection with the birth or adoption of a child - up to 50,000 rubles).

Please note that part of the funds can be paid to the employee as a gift. In this case, also within the limits of 4,000 rubles, you do not need to pay personal income tax (clause 28, article 217 of the Tax Code of the Russian Federation). As in the case of material assistance, the income tax base cannot be reduced by the amount of gifts from employees. Such payments are not included in the remuneration system and are not related to production results (Article 252 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated March 15, 2013 N 03-03-10/7999).

Articles in this section

• Motivations

  What employee recognition and recognition practices does your company have? Is there a unified approach/general culture of gratitude and support for employee initiative, or does it all depend on the individual style of managers?

• Staff motivation. The struggle for efficiency. Time to act!

  A crisis, whether internal or external, forces people to learn and companies to change. While the company is making a profit and there is no sign of problems, the owner and director are unlikely to be ready for serious changes. Low efficiency in business (as...

• Individual employee encouragement. How?

  An individual employee reward system is an integral part of the work of an HR manager. After all, a productive employee is, first of all, a satisfied employee!

• We motivate accounting employees

  Not all key performance indicator systems are able to force accounting employees to perform their duties more efficiently and efficiently. However, everything can change if you connect gameplay to motivation.

• Employee KPI

  KPIs are key performance indicators that can be used to evaluate the performance of employees in various departments of the company. On their basis, employees are promoted up the career ladder or paid bonuses.

• Formation of a system of non-material incentives

  At present, all possible systems of material incentives are developing quite well at enterprises. This is due to the fact that employers strive to clearly define and subsequently know for what, for what specific work they pay the employee...

• Employee motivation: an equity model

  If employees perceive remuneration as fair, their work contribution remains at approximately the same level. The biased attitude of management initiates the emergence of tension and motivation aimed at reducing the degree of injustice. If employees perceive remuneration as too high, equity theory states that they will perceive an imbalance in their relationship with their employer and strive to restore balance.

• How motivation factors work

  How to build a human resources management practice in your company based on the theory of motivation, read the article.

• Counter-offer in the labor market - a way to keep a specialist in the company?

  Recruiters from staffing companies say that employers are increasingly resorting to counter-offers (that is, providing better conditions than the new employer) in an attempt to retain a good employee who has already decided on a new job and is leaving. How relevant is the counterproposal today? Many companies not only do not retain employees, they, on the contrary, reduce staff. Nevertheless, the topic of the counterproposal remains relevant to this day, because good specialists or managers are needed always and everywhere. Accordingly, accepting or not accepting a counteroffer is one of the defining choices in every person’s career. After all, your future fate as a specialist or as a manager will depend on which offer you choose. You will learn about what is happening in the labor market now from the article

• Motivational profile of the candidate

The article discusses the motivation factors that most often cause employees to change jobs. Practical recommendations and advice are provided on how to eliminate and/or reduce the negative impact of these factors or reduce the risk of their occurrence.

• What do TOPs who already have everything want?

  The question “How to motivate someone who already has everything?”, from my point of view, is an epic. What is the difference between a true story and an epic? A true story is a story that happened once, and an epic is a repetition of this story many times with distortions in legends and myths. I have never met a top manager who already has everything in my life, this is an epic.

• The most effective methods of motivating staff

  Employees should be stimulated for intermediate achievements, without waiting for the completion of all work, since great successes are difficult to achieve and relatively rare. Therefore, it is advisable to reinforce positive motivation at not too long intervals. It is important to make employees feel confident, as this is required by the internal need for self-affirmation. Success brings success. In general, a number of rules for effective employee motivation can be formulated.

• Diagnosis of motivation

  The article is devoted to the study and assessment of the strategic development of the system for managing the motivation of work of managers and specialists, as well as their remuneration at enterprises of the construction complex of the Penza region. The possibility of the existence of unused management reserves in the strategic system of labor motivation is substantiated.

• Threshold of satiety.

  Managers are characterized by territorial mobility, high sensitivity to changes in the labor market and are not limited to a specific geographic area. They live and work throughout the Russian Federation. At the same time, there are pronounced local features that significantly distinguish, for example, an information technology manager in the city of Voronezh from the same specialist in the city of Yekaterinburg. The differences come down to three main parameters: the size of the “threshold of satiety”, the format of leisure activities and self-esteem.

• Job satisfaction as a component of effective organizational behavior

  The most important task facing the modern Russian business community is the development of mechanisms for managing employee organizational behavior. Organizational behavior will be effective if it contributes to the achievement of the organization's strategic goals, i.e. the main vector of behavior of all employees coincides with the organization’s movement towards achieving its strategic goals. However, achieving these goals will only be possible if the sustainability of this movement is ensured. Job satisfaction (job satisfaction) can give such stability to employee behavior.

• Motivational mechanism of corporate culture

  Perhaps the key condition for increasing the efficiency of the internal segment of corporate management remains the choice of adequate methods for activating personnel at all levels of the hierarchy: from ordinary performers to top managers.

  Why is it that in an atmosphere of budget and staff cuts, some employees are loudly indignant, while others are quiet? Does this mean that the former began to work worse? How demotivated are “quiet people” who completely withdraw into themselves? This article briefly describes W. Marston's DISC model of personality differences, which is little-known but very effective for business, explains why different people react and behave differently in the face of a crisis, and provides recommendations for individual motivation for representatives of different personality types.

• Don't you have exactly the same one, only without wings?

  In job advertisements you can often read the following: “Sociability, initiative, discipline and creative thinking are necessary conditions.” Of course, we all want “a lot of everything,” without assuming that some requirements may be incompatible.

  Why is it necessary to focus on the company’s strategic goals when developing personnel incentive programs?
  How to make the motivation system as transparent as possible?

• How to motivate staff during a crisis

  A crisis situation threatens the company not only with financial problems and the loss of its position in the market, but also with the loss of qualified personnel, without whom it is impossible to overcome the crisis. Retaining key employees is one of the main tasks of management during a crisis, and this goal can be achieved if staff are informed in a timely manner and an adequate motivation system is implemented. Let's talk about this in more detail.

The problem of stimulating the labor activity of the organization’s personnel is paramount in a crisis, since a disoriented and demotivated team poses a real threat to the sustainability of the company. Therefore, in modern conditions, the main attention should be paid to working with staff motivation. Methods of stimulating personnel can be very diverse and depend on the elaboration of the incentive system at the enterprise, the general management system and the characteristics of the activity of the enterprise itself.

The classification of motivation methods into organizational and administrative (organizational and administrative), economic and socio-psychological is one of the most widespread.

Economic management methods are driven by economic incentives. They involve material motivation, that is, an orientation towards the completion of certain indicators or tasks, and the implementation of economic rewards for the results of work after their completion. The use of economic methods is associated with the formation of a work plan, monitoring its implementation, as well as economic incentives for labor, that is, with a rational wage system that provides incentives for a certain quantity and quality of work, and the application of sanctions for inappropriate quantity and insufficient quality.

Considering wages as the most important part of the system of payment and labor incentives, as a tool for influencing the employee’s labor efficiency, V.A. Among the forms of material incentives, Dyatlov also highlights bonuses, which are gradually becoming part of the practice of modern enterprises, as well as participation in the profits of the enterprise. A.Ya. Kibanov considers wages to be one of the main forms of labor incentives and notes that work motivation is also influenced by other material incentives: the system of economic standards and benefits, the level of wages and the fairness of income distribution. O.I.Volkov and Yu.F. Elizarov identifies the following forms of economic incentives for enterprise employees:

• - wages, which characterize the assessment of the employee’s contribution to the results of the enterprise’s activities;
• - effective bonuses and additional payments for length of service at the enterprise;
• - a system of intra-company material benefits for employees of the enterprise, including full or partial payment of travel expenses for the employee to and from work;
• - providing its employees with interest-free or low-interest loans;
• - granting the right to use enterprise transport, etc.

In modern management, other groups of incentive methods are also used. Thus, all stimulation methods can be grouped into the following types:

• - Economic incentives of all types (salary in all its varieties, including contractual, bonuses, benefits, insurance, interest-free loans, etc.). The success of their impact is determined by the extent to which the team understands the principles of the system, recognizes them as fair, the extent to which the inevitability of reward (punishment) and work results, and their close connection in time, is observed. However, focusing on economic methods of incentives often leads to a decrease in attention to the socio-psychological aspects of motivation that determine the internal motivation of personnel.
• - Management by goals. This system is widely used in the USA and provides for the establishment of a chain of goals for an individual or group that contribute to solving the main task of the organization (achieving certain quantitative or qualitative levels, improving the qualifications of personnel, etc.). Achieving each goal automatically means a salary increase or other form of reward.
• - Labor enrichment - this system largely refers to non-economic methods and means providing people with more meaningful, promising work, significant independence in determining the work schedule, and using resources. In many cases, this is added to by an increase in wages, not to mention social status.
• - A system of participation, which currently exists in diverse forms: from broad involvement of the team in decision-making on the most important problems of production and management (Japan) to participation in ownership by purchasing shares of one’s own enterprise on preferential terms (USA, England).

Within these groups of methods, individual methods and systems of personnel incentives are currently being developed. In the motivation system, it is especially important to achieve the correct balance between encouragement, reward and punishment, and the inevitability of sanctions.

A negative reaction from management hinders the employee’s activity, causes negative emotions, creates stressful situations, and reduces the degree of self-confidence. Such a reaction to the employee’s performance results is not only inhumane, but also ineffective, since it can lead to unpredictable changes in the behavior of the subordinate. The punished employee does not at all have a desire to work harder; at best, he is looking for an opportunity to avoid punishment. People very rarely agree with the justice of punishment, hence the negative reaction causes resistance. Favorable evaluations of the work done (positive reinforcement) increase self-esteem, motivate work activity, and enhance creative initiative.

Encouragement instills in a person confidence in himself, in his potential, abilities, and gives hope for the successful completion of new tasks, which strengthens the desire to work in the best possible way. Positive reinforcement forms an attitude in which the employee strives for such a line of behavior, for performing such tasks, for such quality of work, through which his expectation of fair remuneration is justified.

At the same time, he naturally avoids such actions that could result in unpleasant consequences. Positive measures are more effective than negative measures (negative reinforcement). But situations often arise in work when it is simply impossible to avoid the use of negative measures. Here it should be taken into account that such influences, applied alone with a subordinate, give a much greater result than those applied in the presence of other workers.

The issue of developing general forms of personnel incentives is closely related to the concepts of “corporate spirit” and “corporate culture.” It is very important for a manager to correctly assess those general needs that can be effectively satisfied by the organization.

This type of motivation does not cost the company that much, and the return on it is sometimes very significant, since, in addition to meeting the needs of individual employees, collective forms of incentives contribute to team cohesion and the formation of “corporate consciousness,” which undoubtedly affects labor productivity. The list of such measures can be quite large.

Thus, among those forms of incentives that should be recommended for use: catering within the company; payment of transportation costs; medical care, insurance; assistance in obtaining additional education; organization of corporate pension and savings funds; carrying out physical education and recreational activities, trips.

The basis of the salary is the basic part. It is a mandatory basis for remuneration for work. Compensation and incentive payments are calculated from her, except for those paid in a fixed amount. In this article we will tell you how incentive payments are calculated to employees and what types there are.

Types of incentive payments

These include rewards:

• For intensity and achievement of high production indicators;
• For experience and length of service;
• For the quality of duties performed;
• Bonuses based on performance results for the reporting period.

There are also other types of incentives, for example, for a healthy lifestyle, for improving professional skills, etc. The personnel incentive system in the budget is developed by the economic department in agreement with the head of the institution.

The list of payments is not regulated by law. The employer has the right to set them at his own discretion. Their goal should be to increase employees’ incentive to work, increase their professional level, reduce staff turnover and attract competent specialists to the labor process.

The incentive system is fixed in a local act. This may be a Regulation on bonuses, wages or incentive payments. Payments to stimulate personnel may be assigned at the request of the employee’s immediate superior. The document is submitted to the manager for review along with supporting documents, for example, a score sheet.

Giving incentives to staff is the right, not the responsibility of the manager.

Efficiency criteria based on the results and quality of work

Payments are assigned to an employee based on criteria. With their help, the results of the work and its quality are assessed. In this case, the recommendations of executive power structures are taken into account. The criteria for assigning additional payments and their amounts are fixed in the internal regulatory documents of the institution, collective agreements and labor agreements. They are developed by the institution independently.

The principles reflected in paragraph 16 of the Unified Recommendations can be taken as a basis. They were approved by the tripartite labor commission No. 12 of December 25, 2015. Performance criteria are developed taking into account the principles reflected in the table.

Principle	Content
Objectivity	The amount of incentives is determined based on an objective assessment of the performance of the employee and the team as a whole.
Predictability	The employee must know how much he will receive in accordance with the results of his work.
Adequacy	Rewards must be adequately matched to a person's work contribution.
Timeliness	Payment must be made on time, immediately after achieving certain results.
Transparency	Every employee must understand the rules for calculating incentives.

In some organizations, the founders have the right to determine performance criteria. For example, for organizations subordinate to the Ministry of Emergency Situations, they are established in Appendix 3 to Order of the Ministry of Emergency Situations No. 545 of September 22, 2009.

Payments to public sector employees

Since 2010, the volume of incentive bonuses should be equal to 30% of the funds allocated by the budget for salaries. When there are changes in the earnings system of public sector employees, the terms of incentives and their value are reflected in agreements with employees. The Recommendations, by order of the Ministry of Labor of the Russian Federation No. 167n dated April 26, 2013, provide a list of payments. They are presented in the table.

Regulations on incentive payments

The document is developed by the organization independently. In this case, you can use the Program for Improving the Salary System, approved by Government Order No. 2190-r dated November 26, 2012. Based on this document, to improve the incentive system it is necessary:

• Introduce an interconnected system of performance criteria;
• Set bonuses in accordance with performance indicators;
• Cancel invalid payments;
• Apply independent assessment of the quality of work in the organization.

Management, when creating a payment provision, should conduct an analysis of the incentives existing in the organization. Eliminate those that do not motivate staff to improve the quality of their work and productivity.

The Regulations indicate the frequency of payments, terms, size, appointment indicators, categories of employees to whom incentives apply.

Incentive payments to preschool staff

According to the letter of the Ministry of Education and Science No. 03-599 dated March 31, 2008, the preschool education institution must, on its own, distribute money allocated from the budget for material, technical, educational needs and salaries. It is recommended to allocate 30 to 40% of the total wage fund (WF) for labor incentives. The institution has the right to set the specific value of the indicator independently.

The main criteria for stimulating the work of preschool employees include the following:

• Expanding the horizons of children;
• Identification of special abilities of wards;
• Contact with parents;
• Improving development programs;
• Carrying out health procedures;
• Help for children from disadvantaged families;
• Creation of visual elements: posters, panels, crafts, etc.

For the heads of preschool educational institutions, the fund for additional payments is formed centrally by the municipality. It is recommended to make contributions to it in the amount of 5% of the salary funds. The Department of Education assigns additional payments.

The conditions for bonuses for preschool educational institutions employees were proposed by the Ministry of Education and Science in the Regulations on the distribution of the incentive share of the payroll. Incentives are established and distributed by the head of the institution in agreement with the self-government body.

Example 1. Bonus for length of service

The agreement with the person accepted by the teacher includes a clause on an incentive bonus for length of service. After 3 years of continuous work in an institution, a person will receive a 20% increase in salary, and after 6 years - 30%. This measure encourages the employee to work in this place for as long as possible.

Payments to teachers and university professors

Teachers' salaries consist of two parts: base and incentive. According to the Unified Recommendations, the part of the general payroll money for paying the basic part of earnings should be at least 70% for university teachers and not less than 60% for other educational institutions.

As in other budgetary areas in education, the procedure for stimulating the work of employees is enshrined in local documents of the organization, collective agreements and agreements. Institutions must develop and make decisions on spending incentive amounts with the mandatory participation of a representative of the Governing Council of Education.

The trade union and members of the workforce must also be present. The final information should be freely available on the organization’s website. The same composition determines the performance indicators of teaching work and the criteria for taking into account the results of work.

Approved allowances are specified in the agreement with the teacher in numerical terms or as a link to the local act of the institution.

As a rule, the incentive fund is divided among staff according to a point system. Payments are calculated based on assessment sheets. They contain the results of the teacher’s work and the amount of incentives. To determine the amount of the teacher’s bonus, the following calculations are made:

1. The total number of points for each employee is determined.
2. Calculate the value of the point. To do this, the incentive payroll is divided by the total number of points scored by the staff.
3. For each teacher, his points are multiplied by the cost of one.

The decision is agreed upon and approved with the participation of the Management Council, representatives of the trade union and the staff. Based on the results of the discussion, an order or administrative act on personnel incentives is issued.

Stimulating the work of health workers

The earnings system in medical institutions is regulated by Decree on the introduction of new salary systems No. 583 of 08/05/2008. Its composition is presented in the table.

Medical institutions have the right to independently prepare a system for stimulating the work of their employees, based on the norms of the law. It is enshrined in the relevant Regulations. The document must contain the following basic information:

• From what sources are funds for payments taken?
• What categories of employees are entitled to receive incentives;
• The procedure for calculating additional payments;
• The amount of the allowance per month at the expense of funds from entrepreneurship and compulsory health insurance (CHI);
• The procedure for assessing the work of medical staff for calculating payments.

Example 2. Calculation of a doctor’s earnings

The salary of a dermatologist is 25,000 rubles. The regulatory documents of the institution provide for incentive payments for length of service and qualification category. The doctor has been working in the hospital for more than 10 years, and for his experience he receives a monthly increase of 20% of his salary. It has the highest category, which adds another 30%.

The doctor's salary will be:

25,000 * 20% + 25,000 * 30% + 25,000 = 37,500 rub.

The main criteria for calculating incentive additional payments to health workers are the use of innovative methods of treatment, patient satisfaction with the quality of services, advanced training and application of acquired knowledge in work, the absence of complaints, fines, etc.

Category “Questions and Answers”

Question No. 1. The employee repeatedly skipped work. The director decided to deprive him of his bonus. How to arrange this?

The bonus regulations establish the criteria for calculating additional payments and cases when incentives are not paid. For example, it is not awarded for a disciplinary violation. The manager must issue an order to reprimand the employee and familiarize him with it against his signature. Based on this document, the premium may not be paid.

Question No. 2. How are compensation payments different from incentive payments?

If labor conditions deviate from the norms, compensation bonuses are applied, incentives are used to reward employees and increase their interest in the production cycle.

Question No. 3. Can an employee on probation qualify for incentive payments?

Workers on probation have the same privileges as other personnel (Article 70 of the Labor Code of the Russian Federation). Information about the amount of the incentive and the procedure for its payment must be indicated in the employment agreement with the employee.

Question No. 4. Is it possible to change the amount of incentive payments?

Can. If the amount of the additional payment is reflected in the contract, then the employee should be notified of changes in the terms of the agreement no less than 2 months before the proposed innovations against signature (Parts 1, 2 of Article 74 of the Labor Code of the Russian Federation). Then an additional agreement to the contract is issued. Changes are also made to all local documents relating to the changed payments.

Question No. 5. What is the bonus for teachers?

The main criteria for stimulating the work of teachers are: periodic professional development, extracurricular work with students, the introduction of individual plans and teaching methods, classes with preschoolers, the organization of sections and clubs, an increase in children's academic performance, etc.

So, incentive payments not only improve the financial situation of employees, but also have a beneficial effect on the results of work in institutions.