Sociologists who study the labor process have long noticed a pattern - material incentives for activity, employee initiatives lead to increased workflow efficiency and increased enterprise profits. The best form of such incentives is, without a doubt, a bonus system for workers.
Prizes are the main incentive payment for any form of labor organization. The existence of a bonus system clearly convinces the employee of the existence of a direct relationship between the growth of his activity and personal interest in work and income level.
Employee bonuses - the payment of additional amounts in addition to the main salary as a result of a high assessment of labor achievements and in order to further stimulate active labor activity. There are other forms of cash incentives, for example, remuneration for work following the results of the year. Bonuses to employees may take place monthly, quarterly or annually. Bonus amounts are usually set as a percentage of salary or tariff rate.
If the company has a premium payment system (piece-rate or time-based), then the payment of the premium is provided for by the bonus regulation, provided that the specified qualitative and quantitative indicators are met. Under this system, employee bonuses are regular, bonuses are subject to mandatory payment, and the employee, in the absence of violations, can demand them by law.
If the premiums are in the form of incentive payments and are stipulated by a regulation developed directly at the enterprise, then the bonus costs can be attributed to the costs of production and sales of products and be included in the cost.
Bonuses for high achievements in labor, various bonuses (for high qualifications, etc.) can be attributed to the taxpayer expenses for labor remuneration in accordance with the tax code.
Bonuses for employees are not regulated by labor legislation, all provisions are exclusively advisory in nature and the bonus regulation is developed by each enterprise independently. This provision must necessarily indicate the conditions and indicators of bonuses, its terms and sizes, source, as well as the range of bonuses and the scale of accrual of bonuses.
Usually there are 4 main groups of indicators for which bonuses are paid to employees.
1. Quantitative - the implementation and overfulfillment of the production plan, an increase in the percentage of output, compliance with the terms of repair work (or reduction of these terms), the fulfillment of a given volume by a smaller number.
2. Quality - improving product quality, reducing the percentage of rejects.
3. The economical use of resources.
4. Rational operation of equipment, increasing the coefficient of its use, the introduction of new advanced technologies.
For managers, specialists, employees, bonuses, as a rule, are established in connection with an increase in profits. The most important bonus condition is not only the fulfillment of production indicators, but also the absence of labor discipline violations. Bonus amounts are usually calculated within 40% of the rate, although some provisions provide bonuses in the amount of up to 75% of the rate or salary.
The premium fund of the enterprise or unit is formed based on the results of work for the billing period. Based on the funds planned by the accounting department and taking into account the contribution of specific employees, bonus amounts are calculated.
Thus, it is necessary to distinguish between regularly paid bonuses that make up the variable, or over-tariff part of the salary, and one-time ones. The latter can, among other things, be paid on the occasion of the solemn date, according to the results of the competition, review, etc.