Company employees identify concepts such as wages and staff remuneration for work. It should be noted that the concept of remuneration includes not only wages, but also a number of other concepts, such as, for example, payment for health insurance, deduction of all taxes that the employer regularly transfers to the tax authorities, social insurance.

It is correct to consider that employee benefits are all expenses that an employer incurs in relation to a specific employee on the basis of an employment agreement. Even the equipment of the workplace is considered a reward.

What is the reward?

Correctly deciding on remuneration is a special task facing the employer and the HR department. On the one hand, the reward should motivate the employee, on the other hand, it should not weaken him, while satisfying him and being within reason relative to other rewards in the labor market.

Salary is, of course, the most important component of compensation for an employee. But if he is not satisfied with the team or the work environment, if the employee does not receive satisfaction from work, then he will not work for long.

For example, the Internet is replete with various vacancies where it is necessary to actively search for clients or go on business trips; they usually offer good wages, but few apply for all these vacancies; they do not suit many from the point of view of socio-psychological factors.

Therefore, reward should be considered as a set of values ​​that are important to a person. Note that different people different values.

Types of remuneration

1. Internal is satisfaction from the work itself, a feeling of significance and effectiveness when a person understands that he can do his job well. For an employee to feel such reward, it is necessary to clearly define his tasks and create suitable conditions to carry them out.
2. External is satisfaction from what the organization provides. A person understands that he works in a prestigious company, he has a prestigious position, career growth, bonuses, increased vacation time, a paid vacation package, a gym membership, extended medical insurance, a regulated hour for lunch, free food, compensation mobile communications, compensation for travel costs. There are short-term employee benefits, such as a ticket to a circus or concert at a reduced price or free of charge, which he can purchase for himself and his family members.

You can pay a relatively small salary, but provide the employee with other benefits, and he will be satisfied with the remuneration that the employer gives him.

Reward system

You need to understand the importance of correctly determining the amount of remuneration. The personnel remuneration system is formed from a set of individual remunerations. As a result of an ineffective personnel remuneration system, staff turnover, decreased productivity, and conflicts in the team will begin.
To avoid negative consequences, you need to think about how to influence the interests of employees so that they are interested in the development of the organization in which they work. We all know what more people invests effort or money in some business, the more difficult it is for him to part with this business, especially if he received a good return as a result of his activities. He will try his best to ensure that the previously invested efforts are not in vain, and strive to improve the system so that it again brings good results.

In order to attract personnel, the first step is to create an image of the organization. This will play on the ambitions of employees. Of course, for most people it is more attractive to go to work for a large, prestigious company than for a small organization from which it is not entirely clear what to expect. Next, you need to create conditions in which the employee will want to stay.

It is important to control such an indicator as costs labor. To do this, you need to keep records of employee benefits. If you simply increase wages to retain employees, you can go bankrupt. Rewards should be of sufficient interest to employees, but not too costly for employers. At each stage of an organization's development, it is necessary to review the costs of the reward system and its effectiveness.

Beauty salon and cannery fundamentally different from each other in terms of the strategy of their activities. Therefore, for each individual organization it is necessary to consider the most appropriate components of personnel remuneration. At the plant, a remuneration system such as a salary operates more effectively, in contrast to piecework payment. In the salon, it is better for the staff to interest clients in both price and quality of services. When a master can slightly increase his prices compared to the price list, earn more and satisfy the client, he will try and communicate more courteously with visitors.

Reward Methods

In more or less stable companies, standard remuneration methods are most effective. In companies operating in unstable market conditions, non-standard remuneration methods are most effective.

For example, real estate agencies operate in constantly changing market conditions. The demand for housing rises and falls. Housing prices rise and fall. Here it is more effective to provide a non-standard motivation system. For example, a membership to a sports club is not too expensive, especially if purchased in bulk, and the employee will be pleased. You can also find clients in the sports club. At the same time, you will have pleasant-looking, active and healthy people working in your company. This method of promotion can also be applied to travel agencies.

It is worth noting that changes in remuneration methods are generally not well received by staff.

People associate any changes on a subconscious level with instability. Something unusual appears in such a cozy little world. Middle managers react especially sharply. But it has also been noted that if these leaders are “positioned”, then the innovation will have a greater chance of success. In order for new reward methods to take root as painlessly as possible, it is recommended to first apply them only to part of the team, for example, to one department or division.

An effective reward system can be created by simply looking at what shortcomings there are in the company's performance and working to eliminate them. If it is suddenly impossible to eliminate them, then it is important to understand what negative consequences they can lead to and take a number of measures to neutralize these consequences. No 100% effective systems remuneration, all components of these systems are different and in different groups may be applicable to a particular organization and at certain stages of development.

When in an organization different employees are paid wages according to different systems, some on a piece-rate basis, others in the form of a salary, then the employees have different attitudes towards the production process.

There are two main criteria, and you need to understand whether the employee is guided by them in the process of work, how much importance he attaches to salary and how he sees the relationship between his productivity and salary. In order not to miss this relationship, the salary should consist of three components: for performing certain job responsibilities, for length of service and for performance. Salary plus annual indexation plus bonuses.

To the question: what types of remuneration do you know? given by the author Missa1602 the best answer is bonus

Reply from 22 answers[guru]

Hello! Here is a selection of topics with answers to your question: what types of remuneration do you know?

Reply from Ksyu ^.^[active]
prize, praise, certificates...

Reply from Pak Nikolay[guru]
can be expressed differently in different situations
personal - blowjob, sex
in the social - as praise, recognition or certificate of honor
in labor - bonus, vacation in the Canary Islands :) well, in general, trips
V educational process the reward for effort is good results
Referral Fee - The reward for one set is the difference between the retail price and the distributor price.
Rewards based on sales volume. Calculation of rewards for sales volume is based on the number of sales points for the distributor's personal initial purchase, additional purchases upon transition to status, and repeated purchases.
a reward for a purchase may be for the purpose of promoting the product and increasing the reputation of the company...
and also



Dispatch - in merchant shipping, a remuneration that can be established by agreement of the parties and is paid by the carrier to the charterer for completing the loading of cargo before the expiration of lay time.
Bonus - remuneration paid as a percentage of profits to directors and senior employees joint stock companies, banks, insurance organizations.

Reply from Olga Ostrov[guru]
The reward is always money. (salaries and bonuses) The rest is incentives.

Reply from Evisor[active]
Cash reward
Compensation

Reply from Fanatt20 fanat fanatt[active]
Anything can be rewarded!

Reply from Oljaska[active]
bonus

Reply from Pav[guru]
Commission remuneration (commission) is an economic and legal term used in various fields economic relations in society. A commission can be called a fee for working as an intermediary agent for a commercial transaction, transaction, usually calculated as a percentage of the transaction amount. The term is also used to refer to the payment of commission services charged by the bank when carrying out certain banking operations.
Copyright royalties are royalties, periodic payments due to the copyright holder for each publication, public reproduction or other use of his work.
Compensation - Reward for unused rights.
Dispatch (English: Despatch money) - in merchant shipping, a remuneration that can be established by agreement of the parties and is paid by the carrier to the charterer for completing the loading of cargo before the expiration of lay time.
Bonus (French tantième such and such (part)) is a remuneration paid as a percentage of profits to directors and senior employees of joint-stock companies, banks, and insurance organizations.

What types of basic remuneration systems do you know and what is their essence?

Organizations can establish the following remuneration systems for their employees:

• 1) time-based or tariff (paid for the time that the employee actually worked);
• 2) simple;
• 3) time-based bonus;
• 4) piecework (paid for the quantity of products that the employee produced):
  • a) simple;
  • b) piecework-bonus;
  • c) piecework-progressive;
  • d) indirect piecework;
  • e) chord;
  • f) tariff-free;
  • g) a system of floating salaries (work is paid based on the amount cash, which the organization can direct for payment wages);
  • h) a system of payments on a commission basis (the amount of wages is set as a percentage of the revenue received by the organization).

A commercial organization establishes its own remuneration system.

Established remuneration systems are fixed in a collective agreement, Regulations on remuneration or employment contracts with specific employees.

The wage regulations are approved by order of the head of the organization and agreed upon with the relevant trade union.

The tariff system of remuneration includes: tariff rates (salaries), tariff schedule, tariff coefficients.

The complexity of the work performed is determined based on their pricing.

Tariffication of work and assignment of tariff categories to employees are carried out taking into account a single tariff qualification directory works and professions of workers, a unified qualification reference book for positions of managers, specialists and employees. These reference books and the procedure for their use are approved in the manner established by the Government of the Russian Federation.

In cases where the indicator of the employee’s qualifications is a rank, payment is made according to the rank of work performed. Depending on the conditions of the work, the amount of wages changes taking into account the group of working conditions. It is customary to distinguish the following working conditions:

• a) normal;
• b) heavy and harmful;
• c) especially heavy and especially harmful.

For work with special working conditions (in accordance with the list of works with these working conditions, approved in the prescribed manner), additional payments are provided in the amount of:

• 1) with heavy and harmful conditions labor - up to 12% of the rate (salary);
• 2) with particularly difficult and particularly harmful working conditions - up to 24% of the rate (salary).

The specific amount of additional payment to employees is determined by the institution based on the results of certification of the workplace, depending on the duration of their work in unfavorable conditions labor.

Additional payments for work with harmful and especially harmful working conditions may be higher. The amount of the surcharge may vary depending on natural and climatic conditions. Compensation to employees for additional expenses and increased costs due to living in certain areas is carried out through a regional coefficient. The intensity of labor and its nature are an independent basis for differentiation of payment through the tariff system.

Work rationing is closely related to wages.

Labor standards imply a set of standards for production, time, service, number, established by the enterprise for its employees in accordance with achieved level equipment, technology, organization of production and labor. Labor standards may be revised as new equipment, technology, and organizational or other measures are improved or introduced to ensure an increase in labor productivity, as well as in the case of the use of physically and morally outdated equipment.

The production norm is the quantity of products of established quality that a worker (group of workers) of a certain qualification must produce per unit of time under given organizational and technical conditions. These standards are developed for production work, which is recorded in quantitative terms, and work is performed throughout the entire shift with a constant number of performers.

Achieving a high level of production (provision of services) by individual workers through the use of new work methods and improvement of workplaces on their initiative is not a basis for revising previously established labor standards.

The time standard is the amount of working time (in hours, minutes) that a worker (group of workers) of a certain qualification must spend on the production of a unit of product (operations, set of operations) in certain organizational and technical conditions. Time standards are the reciprocal of the production rate. Working hours- the time during which the employee, in accordance with the internal rules labor regulations organization and conditions employment contract must perform labor duties, as well as other periods of time that, in accordance with laws and other regulatory legal acts, relate to working time. Normal working hours cannot exceed 40 hours per week. The employer is required to keep records of the time actually worked by each employee.

The service standard is the number of objects that an employee (group of employees) must service per unit of time (per hour, working day, work shift, working month) under given organizational and technical conditions. These standards are intended to regulate the labor of workers involved in servicing equipment, production areas, as well as on hardware and automated processes.

The headcount rate is defined as the number of employees of the appropriate professional and qualification composition required to perform a certain amount of work or production (managerial) function. This standard determines labor costs by profession, specialty, group and type of work.

The number of employees is an indicator characterizing the number of employees at the relevant enterprise on a certain date. There are:

• 1) payroll employees (number of employees hired for permanent, seasonal and temporary work);
• 2) the number of employees present (the number of employees who showed up for work);
• 3) the number of actual employees, which includes all persons who showed up for work, if they actually started work.

If the established standards are not met without good reasons measures must be taken against the employee disciplinary action or other influence.

Tariff system - essential element organization of wages. It is a collection of different regulatory materials, with the help of which the level of wages of enterprise employees is established depending on their qualifications, complexity of work, working conditions, geographical location of the enterprise, and industry characteristics. Basic elements tariff system: tariff schedules, tariff rates, tariff-qualification directories, tariff guides employee positions, official salaries, allowances and additional payments to tariff rates, regional coefficients. The tariff system for organizing wages involves the use of a piece-rate form of remuneration (with all its varieties), time-based and salary systems.

Tariff and qualification reference books consist of detailed characteristics of the main types of work indicating the requirements for the qualifications of the contractor. The required qualifications to perform a particular job are determined by the rank. The level of the category depends on the degree of complexity of the work.

The tariff schedule consists of tables with hourly or daily tariff rates, starting from the 1st category. Separately, tariff schedules are drawn up to pay for the work of piece workers and temporary workers.

The tariff rate is the amount of remuneration for work of a certain complexity, which is produced per unit of time (hour, day, month). The tariff rate is expressed in monetary form, its size increases depending on the complexity of the work performed.

The tariff coefficient, by which the ratio of tariff rates is determined depending on the category of work performed, is indicated in the tariff schedule for each category. In the first category, the tariff coefficient is equal to one, then the coefficient increases and, by the last category provided for by the tariff schedule, reaches its maximum value. The ratio of the minimum and maximum values ​​of the tariff coefficient is the range of the tariff schedule.

Our example will be a single tariff schedule(UTS) for remuneration of workers, consisting of 18 categories, of which the first eight are used for remuneration of workers. The tariff set by the employer for the 9th and 10th categories of the UTS can only be received by a highly qualified worker performing responsible work. To determine the category at which certain types of work will be paid, the employer must tariff them, that is, assign types of work to the appropriate categories depending on the complexity of the work.

U commercial organizations has the right to independently create a list of worker professions indicating their salary amounts. This list is drawn up as an annex to the collective agreement and, approving it, you can contact All-Russian classifier, which displays the professions of workers, positions of employees and tariff categories. By regulating wages based on the tariff system, it is possible not only to correlate the complexity of the work and the conditions for its implementation, but also to take into account the individual results of each employee, for example, professional skills, language knowledge, length of continuous service, attitude to work and much more.

Based on the salary schedule, or according to the staffing table, payments are made to managers, specialists and employees. Also, for these categories of employees, the organization can establish other types of remuneration (as a percentage of revenue, as a share of profit, by the number of products produced, and others).

Terms of remuneration for individual and collegial executive body joint stock companies (directors, general director, members of the board, etc.) are determined by the Board of Directors or the meeting of shareholders.

Documents such as contracts, agreements or orders for the organization indicate the ranks assigned to workers, as well as specific official salaries, established for employees. These documents, along with documents on the actual use of working time (time sheets, piecework orders, etc.) provide the basis for the accountant to calculate the employee’s remuneration.

The tariff system of remuneration can be applied in time-based and piece-rate form.

With time-based wages, time worked is paid based on the tariff rate.

With piecework wages, the basis for calculating wages is the amount of work performed and the price per unit of production.

Each form of remuneration has its own characteristics.

With a time-based wage system, employees are paid for the time they actually worked.

In this case, employees can be paid:

• 1) at hourly tariff rates;
• 2) at daily tariff rates;
• 3) based on the established salary.

The sizes of hourly (daily) tariff rates and salaries for various employees of the organization are established in the Regulations on remuneration and are indicated in the staffing table. Staffing table drawn up and approved by order of the head of the organization.

The earnings of an employee whose work is paid on the basis of an hourly or daily tariff rate depend on the number of working hours or days worked in accounting period. If a monthly tariff rate is used for remuneration, the earnings of an employee who has fully worked all working days according to the schedule in a given month will not change from month to month depending on the different number of working days in a calendar month. The issue of applying a specific type of tariff rates for remuneration of an employee (group of employees) is decided by the employer in agreement with the representative body of the employee.

To determine the amount of time that the organization’s employees actually worked, it is necessary to maintain a time sheet.

The time sheet records the actual hours and days worked, indicates the reasons for absence from work, etc.

With time-based wages, a distinction is made between simple time-based and time-based bonus forms of payment.

With a simple time-based wage system, the organization pays employees for the actual time worked. If an hourly rate is set for an employee, then wages are calculated for the number of hours that he actually worked in a particular month.

The employee may be given a monthly salary. If all days in a month are fully worked by an employee, the amount of his salary does not depend on the number of working hours or days in a particular month. The salary is calculated in full.

With time-bonus wages along with wages Bonuses may apply. Bonuses can be set either in fixed amounts or as a percentage of salary.

Wages for time-based bonuses are calculated in the same way as for simple time-based wages.

The bonus amount is added to the employee's salary and paid along with the salary.

It is possible to use a piece-rate form of remuneration if the accountant has the opportunity to record quantitative indicators of labor results and standardize them by establishing production standards, time standards and standardized production tasks.

With the piecework form of remuneration, the employee’s wages are calculated on the basis of the previously established wages for each unit of quality work performed, services provided or manufactured products and the volume performed. The main documents in this case are piece rates and a work order for piece work.

The piece rate is the ratio of the hourly (daily) tariff rate corresponding to the category of work performed to the hourly (daily) production rate. The piece rate can also be determined by multiplying the hourly or daily tariff rate corresponding to the category of work performed by the established time standard in hours or days.

Payment is made on the basis of collective piece rates, subject to the use of collective piece rates. To determine them necessary information will be the tariff rate of each team member (by state or by service standards) and general norm output (rate of production). The complex piece rate is the quotient of dividing the total amount of tariff rates of all team members by the norm of production at a given facility or by the norm of production of the site.

Recalculation of piece rates leads to a modification of labor standards or tariff rates. The work order for piecework indicates the production rate and the actual work performed. The piecework wage system can be of the following types:

• 1) simple;
• 2) piecework-bonus;
• 3) piecework-progressive;
• 4) indirect piecework;
• 5) chord.

With simple piecework wages, wages are calculated based on the piecework rates established in the organization and the number of products (works, services) produced by the employee.

Production standards are determined by the administration of the organization. The hourly (daily) rate is established in the Regulations on remuneration and staffing.

With piece-rate wages, the employee receives bonuses in addition to wages. Bonuses can be set either in fixed amounts or as a percentage of wages at piece rates.

Wages for piecework-bonus wages are calculated in the same way as for a simple piecework wage system. The bonus amount is added to the employee's salary and paid along with the salary.

With piece-rate progressive wages, piece rates depend on the quantity of products produced for a given period of time (for example, a month). The more products a worker produces, the higher the piece rate.

The indirect piecework wage system is used, as a rule, to pay workers in service and auxiliary industries. With such a system, the amount of wages for workers in service industries depends on the earnings of workers in main production who receive wages on a piece-rate basis.

With an indirect piecework wage system, the wages of workers in service industries are set as a percentage of the total earnings of workers in the production they serve.

In the case where the amount of wages is determined not for an individual production operation, but for a set of works (cord task), the chord wage is applied. The lump sum wage system is used when paying a team of workers. With this system, a team consisting of several people is given a task that must be completed within a certain time frame. The team is paid a monetary reward for completing the task. The remuneration amount is divided among the team members based on how much time each team member worked.

Rates for each task are determined by the organization’s administration in agreement with the team’s employees.

The non-tariff system of remuneration is determined through the amount of wages of each employee, depending on the final result of the work of the entire team, which includes the employee.

This system can be used in organizations where it is possible to take into account the labor contribution of each employee in end result activities of the organization.

Each employee is assigned a coefficient labor participation. The coefficient must correspond to the employee’s contribution to the final result of the organization’s activities.

The wage fund is determined monthly based on the results of the entire work labor collective. The size of the coefficients is set to general meeting employees and is approved in the Regulations on remuneration or in the order of the head of the organization.

The qualification coefficient reflects the qualifications of the employee and the amount of labor contribution to general results work. This coefficient is adjusted based on data on the employee’s previous activities and general qualification characteristics employee's specialty. With the same attitude towards work, this coefficient for a mason worker will be higher than for an auxiliary worker. The qualification coefficient is a relatively constant value.

The labor participation coefficient (LPC) establishes the contribution of each team member to the results of the work of this team. This coefficient is accrued to the employee based on work results for a certain period, for example a month. Next month, the employee’s KTU is determined based on the results of work this month, etc.

The procedure for establishing and applying the KTU is carried out by the team of the brigade in accordance with the Regulations on remuneration in force in the organization. For example, one is taken as the base coefficient. For each individual employee, the KTU is determined by increasing and decreasing the base coefficient depending on the performance of his work. An approximate system of indicators could be as follows:

• 1) indicators that increase KTU by up to 0.5: high level of fulfillment of production tasks; efficient use of equipment; performing work in related professions, etc.;
• 2) indicators that increase the CTU by up to 0.25: high quality performance of work; absence of marriage, etc.;
• 3) indicators that reduce the KTU by up to 0.5: failure to fulfill production targets; inefficient use of equipment, tools, etc.;
• 4) indicators that reduce the KTU by up to 0.25: violation of safety regulations; being late for work, etc.

The amount accrued to the employee for his work directly depends on these two coefficients and the size of the wage fund accrued based on the results general work the entire team. Each employee will receive their share of the total payment.

The floating salary system assumes that every time at the end of the month, based on the results of work for the billing month, a new official salary for the next month is formed for each employee. With such a system, the earnings of workers depend on the results of their work, the profit received by the organization, and the amount of money that can be used to pay wages.

The head of the organization can issue a monthly order to increase or decrease wages by a certain factor. An increase or decrease in wages depends on the amount of money that can be used to pay wages.

The floating salary system is established with the consent of employees and is fixed in a collective (labor) agreement.

The manager determines the salary increase (decrease) coefficient independently and approves it by order.

A monthly increase in labor productivity and product quality is stimulated by such a payment system. It is used to pay workers serving the main production: adjusters, shift engineers, etc.

The commission-based remuneration system involves remuneration for labor in the form of a fixed percentage of the income (sales volume) received by the organization from the sale of products, goods (works, services). When using such a system, the salary amount is set as a percentage of the revenue that the organization receives as a result of the employee’s activities. This system is usually installed by employees involved in the process of selling products (goods, works, services). The percentage of revenue that is paid to the employee is determined by the head of the organization in accordance with the Regulations on Remuneration and approved by his order.

The issue of differentiation of wages depending on qualifications, complexity and volume of work performed is currently becoming very important.

Of course, complex and highly skilled work requires more high pay than the work is simpler. In a market economy, it is easier to carry out such differentiation, since for this there is a more flexible possibility of manipulating tariff rates and official salaries.

The budgetary sector was in the most difficult situation, in connection with this, an organization was required for her new system wages. Now for all organizations budgetary sphere It is mandatory to use a tariff system. With the exception of certain public sector organizations that are financed from federal budget and which are not subject to the Unified Tariff Schedule. Budgetary organizations when determining the size and remuneration of workers, they must be guided by the Unified Tariff Schedule.

The tariff schedule is a scale that is divided into categories, which allows you to calculate the size of the tariff rate (salary) for remuneration of an employee, depending on the complexity of the work performed and their qualifications.

The Unified Tariff Schedule (UTS) consists of 18 categories.

In order to determine the level of payment for specific types of work, the employer must carry out a tariff rating of the work, i.e., classify the types of work as appropriate tariff categories depending on the complexity of the work. The complexity of the work performed is determined taking into account tariff and qualification reference books.

Information about detailed specifications the main types of work (professions, positions) and the requirements that an employee of a certain qualification must meet are contained in tariff and qualification reference books.

Using the tariff coefficient, you can determine the salary (rate) for each category. As the rank increases, the salary (rate) also increases.

To determine the level of payment for specific types of work, the employer needs to carry out a tariff rating of the work, i.e. assign types of labor to the appropriate tariff categories.

This is the most best option For large enterprises and organizations. Then, if, due to inflationary processes, a decision is made to change wages, it is enough to set a new base rate of the 1st category and automatically recalculate the rates and salaries of all employees. In addition, employees will not have any questions, since they will know their qualification level.

Employers often try to stimulate the performance of their employees through various types of rewards and bonuses.

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The article talks about various types such incentives, the conditions for their application, regulatory regulation, reflected in the organization’s documents and in taxation.

Concept

There is no significant difference between a bonus and a remuneration.

Both bonuses and remuneration are considered ways of financially stimulating employees.

They differ in source and frequency:

• The source of the bonus payment is the salary system. Bonuses are usually paid regularly as part of monthly salary payments. In labor relations, they are considered incentive pay for good performance, including exceeding work standards or high quality.
• Rewards are made one-time or periodically depending on the results of the employee’s work. The decision is made individually and is not tied to salary payment periods. Most often it is paid annually.

Purpose and essence

The purpose and essence of the award follow from the concept.

A bonus should be understood as a monetary payment for additional or improved results of work, which is paid regularly from the same sources as wages.

Bonuses are used as a factor of moral and material incentives for employees to achieve higher indicators in terms of quantity or quality of activity.

They are often used to attract or retain qualified or conscientious employees and improve their morale.

The assignment of bonuses to employees is considered a voluntary decision of the organization's management.

And if management decides to give bonuses to people, then this must be done thoughtfully from both a managerial and legal point of view in the form of appropriate orders, regulations and instructions.

Some aspects of the appointment, including bonus provisions, will be discussed below.

Regulatory framework

The issues of appointments and payment of bonuses are not specified in the legislation. It is based on the provisions and.

Article 129 states that bonuses are considered incentive payments that are included in the salary structure, and according to Article 191, the employer has the right to reward employees for performing their duties. But he is not obliged to appoint them. At the same time, refusing to pay what is deserved seems illogical.

Also, bonuses can be paid for some achievements.

Since laws only regulate general basics payments, specific situations are usually specified in collective agreements and in local regulations, for example, in orders from management.

Very often, the source of specification is a special regulation issued by an organization or an individual.

Types of bonuses and employee benefits

What are they? Classification

There are three classifications of types of awards:

• by type of merit;
• by frequency;
• by source of payment.

The classification according to merit is presented in the table.

The following awards are distinguished according to frequency:

• One-time. They are paid once;
• Monthly and quarterly. They are received at specified time intervals;
• Annual. Appointed at the end of the year.

According to sources, the following types are distinguished:

• Funded from normal costs. They are included in the standard costs of the organization's traditional activities.
• Recorded against other expenses.
• Accrued from profits.

Please note that there are several types of one-time bonuses.

They are awarded either for high results labor activity, or upon the occurrence of certain events, holidays, etc.

One-time bonuses are often considered synonymous with one-time bonuses. That's why different types Lump-sum bonuses are considered payments tied to specific events, performance or circumstances.

Similarities and differences (comparative table)

Common and unique features of awards issued on the basis of different criteria are indicated in the Table.

General procedure for calculation and registration

The general principle of accrual is indicated in. It provides for the right of the employer to create a bonus system, which is fixed in collective agreements, agreements, and local regulations in accordance with the law.

Bonus payments to federal employees budgetary institutions determined by special methodological instructions. Other organizations are developing collective agreements that establish general provisions. And the procedure itself, indicators, circumstances, as well as the amounts and other aspects of bonuses are described in the regulations on it or part general position about wages.

The mentioned documents are considered local acts. They may also be specified in employment contracts.

The specific payment of bonuses is regulated by an order for the organization, issued on the basis adopted system bonus, which consists of the following:

• quantitative or qualitative indicators of bonuses;
• necessary requirements;
• amounts;
• designations of individual people or groups of recipients;
• appointment time intervals;
• grounds.

Bonus indicators are determined by the characteristics of the organization and the employee.

Features are understood as carrying out actions or behavior, without which a bonus will not be awarded.

For example, compliance with safety regulations.

The amounts can be any. They are determined as a fixed amount or as a percentage of the basic monetary remuneration.

Time depends on the organization of work. The basis is an order or other order for the payment of bonuses.

In what documents should organizations be reflected?

All these documents have already been mentioned above.

Let us recall them in the list:

• methodological instructions for budgetary organizations;
• collective agreements;
• employment contracts;
• orders;
• bonus provisions;
• agreements;
• other papers.

How to reflect it in the bonus regulations?

The regulations on bonuses can be general for all organizations or individual for a division, workshop, or department.

It should contain the following points:

• destination indicators;
• conditions;
• amounts;
• periodicity;
• calculation method;
• disorders that reduce their size;
• various payments that are not subject to bonuses.

• general principles;
• types and indicators of bonuses;
• calculation procedure;
• conclusion.

Attached to the article is a sample bonus regulation adopted by one of Russian organizations. It describes the relevant standards in great detail.

In this context, a bonus can be considered as one of the types of long-term staff remuneration.

And the employee will know that today and in the foreseeable future the enterprise encourages such and such results of labor or other activities.

Taxation

According to tax legislation, the payment of bonuses is considered as part of the cost of profit.

In Art. 25 of the Tax Code of the Russian Federation provides a list of purposes for using bonus funds. And Article 225 of this code regulates the reduction of the tax base by the amount of bonuses.

Bonus costs are included in labor costs in the following cases:

• exclusive accrual of bonuses for the results of professional activities;
• a clear indication of the conditions for receiving this remuneration in a collective or employment agreement.

Otherwise, the document relates to Article 270 and is considered as remuneration for activities not provided for labor responsibilities.

Funds for such bonuses are taken from special funds or from net profit.

Conclusion

The types of awards depend on the criteria by which they are classified.

The types of employee bonuses are quite varied. However, in addition to them, there are other ways of rewards. Let's consider how you can financially reward employees.

Incentive payments (bonuses) as a form of payment for work

The current labor legislation (Article 129 of the Labor Code of the Russian Federation) allows the employer to establish a wage system consisting of several parts:

• payments for work performed in accordance with job duties;
• compensatory payments taking into account the conditions in which work is carried out;
• additional incentive payments designed to increase employee interest in work.

By adopting such a remuneration system, the employer has the opportunity to:

• influence the employee’s interest in the results of his activities;
• regulate the amount of labor costs taken into account when calculating the income tax base.

The types of bonuses and remunerations used as additional incentive payments are reflected in the internal regulations developed by the employer (Article 135 of the Labor Code of the Russian Federation). This act establishes:

• list of types of incentives used;
• conditions and frequency of their accrual;
• the circle of persons to whom each type of incentive applies;
• a list of indicators that allow an employee to qualify for appropriate remuneration and deprive him of such an opportunity;
• system for assessing indicators giving the right to remuneration, the result of processing of which will be monetary value rewards;
• procedure for reviewing assessment results and challenging its results.

However, incentive additional payments, when included in the remuneration system, become mandatory for the employer if all conditions for applying the incentive are met.

Are there any differences in the concepts of “monetary remuneration” and “wages”

The term "cash reward" can be applied to any payment made in money, regardless of its purpose. That is, it can be either remuneration for work or any other payment. Additional incentive payments made for the employee’s labor achievements are part of the salary and, when issued in cash, are regarded as monetary rewards issued as payment for labor.

But in addition to payments related to labor achievements, the employer can use other additional payments that are not conditional on labor functions employee. Usually they are one-time in nature and do not have a regular accrual period. An example of such additional payments are bonuses paid for anniversaries or holidays. They fully correspond to the term “monetary remuneration not related to wages.”

What kind of bonuses are there and how else can employee incentives be expressed?

Incentives that serve the purpose of stimulating employees are divided into 2 main types:

• material (cash or in kind), representing various types additional payments;
• intangible, which can be expressed in a declaration of gratitude, placement on the honor board, assignment of an honorary title, awarding a diploma, medal or memorial sign.

Among material incentives Prizes play a leading role. But there may also be other types of cash payments, expressed, for example:

• in bonuses to the salary or tariff rate established for a certain period;
• additional payments for length of service.

Among bonuses, in relation to the regularity of their payment, there are 2 main groups:

1. Regular (systematic), accrued and paid at a certain frequency (month, quarter, year). All issues related to such bonuses are regulated by the employer’s internal regulations on incentive payments. Special instructions (decisions) for calculating such bonuses are not needed. If the conditions stipulated by the internal regulations on bonuses are met, they must be accrued without fail.
2. Irregular (one-time), which can be named in the internal regulatory act on bonuses as included in the remuneration system, but their accrual requires the occurrence additional information according to indicators significant for bonuses. Therefore, such awards require registration separate document substantiating the employee’s right to a bonus, and making a separate decision on this document by the head of the organization.

According to the sources through which bonuses are calculated, they can be divided:

• included in expenses that reduce the income tax base - this will include bonuses related to the employee’s labor achievements, both included in the remuneration system and not included in this system;
• attributable to net profit - such attribution applies to bonuses for non-production purposes, paid not for labor achievements (letter of the Ministry of Finance of Russia dated April 24, 2013 No. 03-03-06/1/14283).

What are the differences between a bonus and a bonus, a regular bonus and a guaranteed one?

With regard to the words “premium” and “bonus”, dictionaries of financial terms give very similar interpretations, implying the same concept - “remuneration”. Therefore they can be considered identical. Although some nuances of the explanations given in the dictionaries allow us to consider the bonus as an unexpected payment (a gift), which makes it closer in meaning to irregular (one-time) bonuses.

Regular types of bonuses to employees include bonuses included in the remuneration system (i.e., which have become mandatory for the employer), accrued and paid at specified intervals. In certain circumstances, they may not be accrued (for example, in the event of unsatisfactory financial and economic performance of the organization for the period or in relation to an employee deprived of a bonus in accordance with the bonus rules), but this turns out to be the exception rather than the rule.

How is a bonus for a professional holiday or anniversary taxed in 2018-2019?

Bonuses paid for labor achievements are regarded as payment for labor and, like regular salaries, are subject to personal income tax and insurance contributions.

But incentive payments not related to work achievements, such as an employee’s anniversary bonus or a holiday bonus, are also employee income. And they, just like wages, must be subject to personal income tax and insurance contributions (Article 420 of the Tax Code of the Russian Federation, paragraph 1 of Article 20.1 of the Law “On Mandatory social insurance from accidents..." dated July 24, 1998 No. 125-FZ). Moreover, contributions, in contrast to the amount of such a premium itself, can be taken into account in expenses when determining the income tax base (subclause 49, paragraph 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 06/09/2014 No. 03-03-06/1 /27634).

How to fill out an order if a company’s employees have been given a bonus (sample)

To issue an order for bonuses, there are unified forms, approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1:

• T-11, issued when awarding bonuses to one employee;
• T-11a, compiled with the encouragement of a group of workers.

However, these forms are not mandatory for use and nothing prevents the employer from issuing such orders using a form developed independently.

The basis for issuing an order will be:

• the results of the distribution of regular (systematic) bonuses approved by the head of the organization;
• having a positive resolution from the head of the organization memo on the employee’s nomination for an irregular (one-time) bonus.

A sample of filling out an order for bonuses, drawn up on form T-11, can be seen on our website.

Results

One of components remuneration systems can provide incentive payments. The main role among these payments is given to bonuses. Bonuses can be regular or one-time, expensed and paid out of net profit. But they are taxed according to the same rules with the calculation of personal income tax and insurance contributions. Payment of the premium must be formalized by order.