Labor sociologists have longa regularity is noticed - material encouragement of activity, the initiative of workers leads to an increase in the efficiency of the working process and increase in the profit of the enterprise. The best kind of such promotion, without a doubt, is the system of employee bonuses.
Premiums serve as the main incentive pay atany form of work organization. The existence of the bonus system clearly convinces the worker of the existence of a direct relationship between the growth of his activity and personal interest in work and income.
Remuneration of employees - payment of additionalamounts other than the basic salary as a result of the high evaluation of labor achievements and in order to further stimulate active labor activity. There are other forms of cash incentives, for example, remuneration for work for the year. Employee bonuses can be paid monthly, quarterly or annually. Premiums are usually set as a percentage of the salary or tariff rate.
If the company has a premiumpayment system (piece-rate or time-based), then the payment of the premium is provided for by the provision on bonuses subject to the fulfillment of specified qualitative and quantitative indicators. Under this system, employee bonuses are regular, bonuses are subject to mandatory payment, and an employee, in the absence of violations, may require them by law.
If premiums have the form of incentive payouts andprovided for by the provision developed directly at the enterprise, the cost of bonuses can be attributed to the costs of production and sales of products and included in the cost.
Premiums for high achievements in work, various allowances (for high qualifications, etc.) can be attributed to the taxpayer's expenses on labor compensation in accordance with the tax code.
Employee bonuses are not regulated.labor laws, all provisions are only advisory in nature and the provision on bonuses is developed by each enterprise independently. In this position, the conditions and indicators of bonuses, its terms and sizes, the source, as well as the range of bonuses and the scale of bonuses should be indicated.
Usually there are 4 main groups of indicators for which employee bonuses are paid.
1.Quantitative - the implementation and over-fulfillment of the production plan, an increase in the percentage of output, compliance with the terms of repair works (or reduction of these terms), the implementation of a given volume of a smaller number.
2. Quality - improving product quality, reducing the percentage of marriage.
3. Economical use of resources.
4. Rational operation of equipment, increasing the rate of its use, the introduction of new advanced technologies.
Managers, professionals, employees of the award, asusually established in connection with the increase in profits. The most important condition for bonuses is not only the fulfillment of performance indicators, but also the absence of violations of labor discipline. The amount of the premium is usually calculated within 40% of the rate, although some provisions provide for bonuses of up to 75% of the rate or salary.
Премиальный фонд предприятия или подразделения formed on the basis 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 accrued.
Therefore, it should be distinguished regularlypaid bonuses that make up the variable, or the above-part of the salary, and one-time. The latter may, among other things, be paid on the occasion of the solemn date, according to the results of the competition, review, etc.
