Bonuses for employees as a tool of the motivation system. Bonus motivation Two options for employee bonus incentive system

What is motivation and material incentives for personnel? How to motivate and stimulate work activity? What is staff release?

Tell me, what will inspire you more - a promised bonus for work performed at a high level, or the threat of a fine for a production violation?

It is not difficult to guess what any employee of any organization will answer. But it would be nice to understand what motivates management when assigning rewards or fines.

Hello, dear readers of the HeatherBeaver business magazine! We continue the topic of staff motivation. I, Anna Medvedeva, a regular author of publications, today will analyze for you such a concept as staff incentives.

At the end of the article you will find tips on how to consolidate the results achieved and maintain motivation in the team.

1. What is staff motivation and incentives and what is their difference?

The focus of our new article will be two concepts - motivation and stimulation of personnel.

These terms are closely related to each other and are often mistaken for the same thing. But their essence is somewhat different, so first we will select a definition for each.

Motivation- this is an incentive for each employee to work for results, created by some external measures and supported personally by the employee himself. Motivation is always based on some kind of need.

Motivation can be internal and external. External stimulation is often confused with stimulation. What it is?

Personnel incentives- this is the use by management of influencing factors that act as the very driving force that increases the productivity of each employee and the entire team.

We can conclude that motivation is an internal urge to activity. It can occur without the influence of external measures. This is how it differs from incentives, which most often involve harsh measures.

Example

Sergey works as a sales representative. The size of his salary directly depends on how many retail outlets will be on his client list.

The company has its own motivation system, but Sergey became a leader even before its implementation. He became one of the best employees simply because every summer he realizes his dream - he goes on vacation to the sea. And for this you need to accumulate a certain amount during the year.

All motivation and incentive activities have the ultimate goal of increasing the efficiency of labor and the profitability of the enterprise. Therefore, it is appropriate here to talk about the release of personnel - another concept of the management process.

Release of personnel- this is a reduction in the amount of work or its complete reduction.

What happens when staff are released?

2. In what ways can staff be stimulated - 3 effective ways

Now let's see how we can awaken in employees the desire to work efficiently and conscientiously. So that the work process has both practical benefits and moral satisfaction.

We divide the methods known to us into 3 categories.

Method 1. Financial incentives

This method is very reliable and loved by everyone (by employees, for sure). Financial incentives for staff are especially important during times of crisis, but at other times everyone is always welcome to receive them.

What types of financial incentives are there:

1. Traditional methods of material incentives are annual or quarterly bonuses, bonuses for advanced training, accrual of interest for exceeding the plan, etc.
2. Another type of material incentive is the so-called special rewards, which are given for certain achievements at work in accordance with the hobbies of employees. This could be theater tickets, a gym membership, a magazine subscription, payment for a travel package, training, insurance policy, etc.
3. There are one-time monetary incentives that do not depend on the work activity of employees, but indicate management support for their employees in their personal and family lives. For example, cash gifts on the occasion of a wedding, anniversary, birth of a child, or assistance in the event of the death of a family member.

Method 2. Non-material incentives

It is important for the vast majority of members of our society to realize their social significance. People care about how they will appear in the eyes of others and what people will say about them. Therefore, signs of attention and praise from management are of no small importance in stimulating staff.

Types of non-material incentives:

• verbal or written thanks;
• presentation of certificates of honor;
• entry in the work book;
• photograph with characteristics on the honor board, etc.

This also includes various collective awards, which in an informal setting unite the team. For example, corporate parties, picnics or visits to the theater/cinema by the entire department.

Some would argue that such methods of encouragement were a priority only during the times of the Soviet Union. However, practice shows that they do not lose relevance to this day.

There are also completely non-standard methods. For example, arrange after-hours days off for women on sales days, and for men on days of important football matches. Or organize a budget kindergarten for the children of employees.

Example

Western companies have the practice of opening stores specifically for employees of the organization. Goods there are purchased for their own currency, which is issued and has value only within the enterprise.

This currency is issued for certain achievements in production.

Step 3. Create a system of rewards and punishments

There is no universal motivation system that would be suitable for absolutely any team. However, there are general principles by which it is created.

When developing a system of rewards and punishments, we recommend:

• avoid vague formulations - for example, when giving material rewards, name specific numbers for specific achievements;
• review any provision on reward or punishment monthly and focus only on those documents that are relevant now, and not six months ago;
• be it an encouragement or a punishment, it is obligatory to carry out it;
• praise publicly, and punish in private (in both cases, with an analysis of the situation).

And remember: it is not the employee who needs to be rewarded or punished, but his actions.

Step 4. Implement the planned activities

The motivational system in the organization is launched after it was announced at the general meeting. If the company is large, then the general director notifies the heads of departments, and they make a corresponding announcement to their subordinates.

Be sure to inform employees of the main purpose of the assigned activities. It is one thing to simply strive for a certain encouragement, and quite another to recognize oneself as part of an important and complex process.

Step 5. Getting effective staff work

If all factors are taken into account and the motivation system is developed correctly, it will definitely pay off. And you won't have to wait long for results.

However, in order for the result not only to be established, but also not to decrease, constantly analyze the ongoing motivation and incentive activities and adjust the implemented system.

4. Where to get help in motivating and stimulating staff - review of the TOP 3 companies

What to do if your own skills in developing a motivation system are not enough?

Turn to third-party resources. That is, find a company that provides professional business training or compiles motivation systems for various institutions.

1) Moscow Business School

The company has only existed for 5 years, but already occupies a leading position in the field of business education in the Russian Federation. Specialists and practitioners of the highest level conduct seminars, courses and trainings in all areas of business.

A dynamic business environment requires constant change and a flexible approach to the training system. Therefore, domestic and foreign specialists who develop educational programs here constantly use current market development trends.

Training is conducted in open and corporate formats. The business school also offers training in the most modern format - through webinars and video courses.

2) Volgasoft

This consulting company has richer experience, having been working in the business market for 18 years. Here they will help solve the most complex management issues and increase the efficiency of any institution.

The company offers a unique training program “Management by Objectives and KPIs”, which takes into account all modern business trends. Thanks to this methodological complex, an effective management system is built for any business model.

In addition, you will find:

• practical methods for managers to motivate staff;
• consulting services;
• seminars, webinars and other training events.

Study conditions, offers and tariffs on the company’s website.

3) MAS Project

“Pay employees for results, not for presence,” says the main slogan of the management system proposed by this company.

Experienced MAS Project specialists have developed a business efficiency system that combines project and task management, time, interaction and other planning tools.

The system offers you more than 30 tools to increase the efficiency of your enterprise, increase profitability, and develop the company and each individual employee.

The website contains videos with visual examples of using the MAS Project system. In the near future, a mobile application will appear there for ease of working with the program.

5. How to prevent staff from losing motivation - 3 practical tips

Even if the implemented motivation system produces tangible results, it is worth considering how to maintain what has been achieved.

What do you need to do for this?

Tip 1: Prioritize motivation over stimulation.

Stimulation of personnel can be positive and negative. Often it borders on the imposition of sanctions.

Therefore, so as not to have to correct the consequences of the negative side of stimulation (and it will certainly appear), pay more attention to motivation. It's more positive and reliable.

About read a separate article on our resource.

Tip 2. Create favorable working conditions

The quality of life and working conditions certainly affect the quality of work performed. In order for performance to be high, a person must also rest well.

How you can improve working conditions:

• equip the premises with additional heaters if it is cold there in winter, and air conditioners to create coolness in the summer;
• install drinking water coolers;
• allocate a separate room for a rest room;
• at a large enterprise - open a canteen for employees, etc.

Naturally, such events must be carried out in accordance with the specifics of the departments and the activities of the company as a whole.

This will allow you to make the right moves and adjust the motivation system in time. This approach brings management closer to the team and creates a trusting atmosphere.

After all, the basis of any relationship in a team is the human factor, no matter how tempting the prospects for career growth.

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CLASSIFICATION OF BONUS

In order to stimulate effective work and ensure unity in assessing the labor contribution of workers, managers, specialists and employees, each organization develops its own regulations on bonuses, which should be an annex to the collective agreement and form an integral part of it.

The bonus regulations must take into account the following:

• features of indicators for which personnel are rewarded;
• circle of awardees;

· specific indicators and conditions for bonus payments to employees, taking into account their participation in this activity.

In practice, there are a variety of bonus systems that seek to most fairly evaluate the work of personnel, take into account the specifics of work, goals and principles of the organization and stimulate increased efficiency, quality or productivity. However, not all decisions are successful. SometimesThere are bonuses for all or most employees in direct dependence on the final results of the organization’s activities and in the same amount, which significantly weakens personal interest in achieving positive results of one’s own work and gives rise to equalization in its worst manifestation.

It must be remembered that the effectiveness of bonuses for employees depends to a large extent on the correct, objective determination and approval of indicators and conditions for bonuses. An employee’s personal interest in achieving positive final results for the organization as a whole, such as cost reduction, can only be realized through the implementation of indicators determined by the scope of his activities and the employee’s functional responsibilities. This is a key incentive.

The system of indicators and bonus conditions should be flexible, sensitive to emerging problems, bottlenecks, changes in production, management structure and composition of functions, and at the same time the indicators should be valid for as long as possible. Bonus indicators must be adequate to the main goals and objectives, in particular for management they should be linked mainly to profit and, possibly, with some other system indicators, for workers and specialists - with saving resources, increasing productivity or quality of work.

Bonus conditions should cover production and labor discipline, occupational health and safety, production culture and the implementation of various activities.

Summarizing and supplementing the above, you can use the following classification of bonuses:

• depending on the categories of personnel:

– bonuses for certain categories of personnel (workers, managers, specialists or employees). This type of bonus is used, as a rule, to evaluate production results;

– bonuses for all categories of personnel, for example, bonuses for length of service or for general performance;

• depending on the time of payment:

- based on the results of work for the month;

– based on the results of work for the quarter;

– based on the results of work for the year;

• depending on the frequency of payments:

– regular;

– one-time;

• depending on the fund from which payments are calculated:

– from the fund for wages;

– from an individual consumption fund (i.e. from non-operating expenses (profit));

• depending on the attitude towards taxation:

– taken into account for tax purposes;

– not taken into account for tax purposes;

• depending on the size of the premium:

– fixed;

– as a percentage of any indicator.

BASIC PRINCIPLES OF BONUSES AT THE ENTERPRISE

1. Bonuses are paid to employees according to predetermined indicators.

2. The size of the bonus must be related to the economic benefits brought by the employee to the organization.

3. Bonuses can be paid for a month, quarter, year, or upon achievement of certain labor results.

4. Accrual and payment of bonuses is carried out on the basis of an order

5. The basis for paying bonuses to directors, chief engineers and chief accountants of branches, if any, is the order of the parent company.

6. The accrual of all types of bonuses for tax purposes is taken into account and included in expenses for the relevant types of activities (repair, maintenance, etc.) and types of expenses (operation, repair, relocation) in accordance with the tax accounting policy.

7. Indicators, conditions and bonus amounts are establishedchief executive officer of the organization (otherwise, bonus indicators may be distorted and not correspond to the real goals of the company).

8. There should be no planned bonus costs.

9. At the enterprise, for the payment of bonuses and other social needs, in accordance with the accounting policy, a reserve fund can be created - a consumption fund, which is created by transferring amounts of net profit at the end of the reporting year. Using this fund, an enterprise can pay an employee a bonus (or a share of the bonus) immediately from the moment the achieved labor results are recorded, while the organization itself usually receives a profit due to the achievement of certain (excellent) labor results of a given employee only after a certain period of time. .

10. The bonus is awarded for the achievement of each indicator separately.

11. If the main bonus condition is not met, the bonus is not paid in full.

12. The basis for calculating the bonus is the data of accounting and statistical reporting, and for indicators for which such reporting is not provided, according to operational accounting data approved by the relevant official.

If performance indicators are not taken into account, bonuses based on performance results are not accrued or paid. Responsibility for the reliability of operational accounting data lies with the heads of the relevant departments, services, workshops, districts, branches, etc.

13. Indicators and conditions for bonuses and the amount of labor costs for teams (teams, workshops, etc.) can be established taking into account the distribution of bonuses according to the labor participation rate (LPR).

14. G chief executive officer of the organization has the right, in individual cases, to increase the amount of the accrued bonus for special results according to established indicators, but not more than by a certain fixed amount (as a percentage of the accrued bonus).

The specified increase in the premium is formalized accordingly by orderthe chief executive of the organization.

15. Chief executive officer of the organization has the right to fully or partially deprive individual employees of bonuses for production omissions.

The list of production omissions for which employees may lose their bonus in whole or in part must be established in advance and be publicly available. An example of such omissions is absenteeism, showing up at work under the influence of alcohol or drugs, violations of safety rules, fire safety, internal labor regulations, etc.

Deprivation or reduction of the premium is made for the billing period in which the omission was committed or discovered, and is formalized by order.

16. For each type of bonus, local regulations on the calculation of bonuses for production results must be developed and approved. The specified provisions in the branch are approved by its director (manager), and in the general directorate - by the general director. These provisions in the form of annexes to the collective agreement are an integral part of it.

17. The regulations for each type of bonus must take into account the specific indicators and conditions of production activities, determine the specific circle of bonus recipients for each type of bonus, and specify the indicators and conditions for bonuses to employees, taking into account their participation in the activity.

18. The procedure for the formation and calculation of the amount of funds for bonuses is determined in accordance with the orderthe chief executive of the organization.

19. The specific amount of funds allocated for bonuses is determined in accordance with the approvedchief executive officer the procedure for the formation and calculation of the amount of funds allocated for bonuses.

LABOR PARTICIPATION RATIO

KTU as an assessment of the activities of each employee within a certain team, workshop, group has certain advantages and certain disadvantages.

The benefits include increased personal interest in the results of their work and fair remuneration for all employees. By assessing labor participation, an employee can achieve personal goals by achieving the goals of the organization, such as:

• assessment of his merits;
• recognition of him as the best in this team;
• receiving more rewards than others in the team.

With the help of CTU, a competitive effect can arise in the work of the team, and the laziest workers will be spurred on by the desire “not to be the worst” (the effect of joining the majority), which can lead to an increase in the efficiency of the entire unit.

Now about the cons. First, KTU can only be applied to a small number of jobs, such as the production of simple parts, and cannot take place when assessing creative work, complex and specialized work, management activities, etc.

The second disadvantage is the fact that when assessing performance using the KTU, the young and inexperienced, as well as the elderly and less energetic, begin to receive the least, which is unjustified from the perspective of the organization’s long-term goals. Young employees are a promising prospect for the company. Their dismissal is not advisable. Older workers have the most valuable experience that they pass on to younger workers. Mass dismissal of workers with extensive experience can lead to a decrease in work efficiency, the disappearance of a loyal attitude to the company, and the dismissal of other workers who will be looking for work with better prospects.

Considering the advantages and disadvantages of using CTU when assessing the individual contribution of workers, in practice, its temporary use is optimal to raise work efficiency to a certain level with constant regulation of the possible above-mentioned problems.

OTHER TYPES OF INCENTIVES

Other types of stimulation are no less important: social and moral.

Social incentives implies encouragement with material, but not monetary incentives.

Material, but not monetary, benefits have a moral, prestigious and meaningful value, and also have the property of distinguishing the rewarded from the environment. They attract everyone's attention and are the subject of evaluation and discussion among employees. Moreover, the general tendency is that the less common an object (a material object, a service, an advantage, a benefit) that performs the function of a stimulus is in the environment, the higher, other things being equal, its prestige component. Moreover, this non-monetary incentive is often more effective than the monetary equivalent of a given gift to the company. However, the effective use of the enormous incentive potential of material non-monetary benefits is literally unthinkable without an individual approach.

Moral stimulation is based on the specific spiritual values ​​of a person and is expressed in the gratitude of management, assessment of the employee’s merits, and public recognition.

The essence of moral stimulation is the transfer of information about a person’s merits and the results of his activities in the social environment. It has an informational nature, being an information process in which the source of information about the merits of employees is the manager, director, and the recipient is the employee and the team.

In the managerial aspect, moral incentives act as signals from management regarding the employee and the team about the extent to which their activities correspond to the interests of the enterprise.

Moral incentives are means of attracting people to work that are based on the attitude towards work as the highest value, on the recognition of labor merits as the main ones. They are not limited to incentives and awards; their use involves the creation of such an atmosphere, such public opinion, moral and psychological climate, in which the work collective knows well who is working and how, and everyone is rewarded according to their deserts. This approach requires ensuring that conscientious work and exemplary behavior will always receive recognition and positive evaluation, will bring respect and gratitude. Conversely, poor work, inactivity, and irresponsibility should inevitably affect not only a decrease in material remuneration, but also on the official position and moral authority of the employee.

It is necessary to know the requirements that moral incentives for employees must meet, as well as what is necessary for the effective use of moral incentives, etc. - these topics deserve separate consideration. One of the main conditions for the high effectiveness of moral stimulation is ensuring social justice, i.e. accurate accounting and objective assessment of the labor contribution of each employee.

Paraphrasing the above, we once again emphasize that in order to increase the efficiency of the organization, a much greater effect can be achieved with the help of non-economic incentives, however, a necessary condition for this is a competently and thoughtfully designed remuneration system, flexible and taking into account the specifics of the work and the organization itself, and a bonus system , as well as good implementation in practice of these two systems.

One of the most important skills of a leader is the ability to motivate his subordinates to great achievements in their work. However, in many Russian companies, motivation is understood exclusively as material incentives - awards and bonuses, which, oddly enough, turn out to be demotivators much more often than non-material motivation tools. How so? Does money demotivate people? Let's understand this phenomenon, and also study the degree of effectiveness of various employee motivation tools.

Managers first learned that workers are motivated by more than just money back in the 1920s, thanks to Elvis Mayo's famous Hawthorne Study. Until this point, labor was perceived as one of the resources, the same as raw materials or production space. At the Hawthorne plant, Mayo conducted research not at all into the behavior of workers, but into the optimal illumination of the work area. However, being a conscientious researcher, he was forced to state the fact that the main factor influencing labor productivity was not the degree of illumination, but the attention of the research group to the factory workers. From this moment, research began on the factors that motivate people to work better. Employee motivation has become a scientific discipline.

But before we list the full range of motivational tools that have been identified in the 90 years since the Hawthorne Study, let's look at why money is not always very effective at motivating people.

The two most popular theories of motivation will help us with this - Maslow's Pyramid and the theory of Frederick Herzberg (in some translations - Herzberg).

Maslow's pyramid(see picture), with the top step rumored to have been completed by his wife after his death, is a rather controversial and contested theory. According to this theory, there are certain levels of human needs, and until a person satisfies his lower level needs, he will not be motivated by higher level needs. Examples that challenge this theory are most of the brilliant artists and writers who lived in poverty and took pleasure in spiritual motivators. A more recent interpretation of the model involves recognizing the existence of all these levels of needs, but not necessarily sequential movement up the pyramid. But in any case, as you see, a person’s needs can be both material and intangible. And employee motivation can be addressed to any of the levels listed in the pyramid. By the way, Maslow is the author of other important behavioral theories, one of which is described in the article “”.

In my opinion, more interesting for understanding the mechanism of employee motivation is Herzberg's theory.

Herzberg divided all factors influencing human behavior into hygienic and motivational.

Hygiene factors- this is what a person perceives as given, as an integral part of his life. For example, salary. Receiving a salary every month, he does not experience any emotions, because this is his legal. But if the payment of wages is delayed, the employee will experience a storm of negative emotions. That is, the presence of hygiene factors does not motivate people in any way, and their absence leads to demotivation.

Motivational factors- these are pleasant surprises. For example, if an employee does not expect to receive a company car, he does not feel any emotions about it. But if you promise him a brand new Ford for good work, this will be a positive motivation. He will be happy when he receives it.

Unfortunately, he will not be happy for very long. Very soon this corporate car will become a hygiene factor in his mind. This is Herzberg's key idea. If you regularly use the same motivator, for example, a bonus, employees will stop perceiving this bonus as a motivational factor. What a person gets every month is the hygiene factor. And so the employees' reaction to a permanent bonus changes. They are not happy to receive it, taking it for granted, but are very upset by its absence. Not receiving a bonus demotivates them and prevents them from working, instead of possibly receiving a bonus motivating them to do better work.

So, hygiene factors can cause either a neutral or negative reaction. And motivators can cause either a neutral or positive reaction. But they quickly become boring and tend to turn into hygiene factors.

Therefore, in order to achieve effective team performance, managers should constantly update and diversify motivational tools. So what tools can they use to do this?

All employee motivation tools can be classified into two categories:

• tangible or intangible,
• internal and external.

Material motivators bring material benefits to a person, intangible- moral benefit, immeasurable in rubles.

Domestic motivators are the needs that a person experiences. External motivators are those situations that create certain needs. For example, competition is an external motivator provoked by other people. The internal motivator is the pleasure received from doing the work you love, and not competition with someone. Almost all material incentives are extrinsic motivators.

Below I provide a summary table of management motivational tools, divided into four categories for greater clarity. Below I will describe each of the tools in more detail.

Employee motivation: management tools.

1. Bonuses, awards . The most common motivational tool. It is quite effective for all behavioral types, until it becomes a hygiene factor. But here lies the main problem with bonuses. Due to their high motivational effectiveness, managers use them too often or regularly, and bonuses automatically become a hygiene factor and lose their effectiveness. Worse, when the manager realizes this and tries to convert the bonus back into the category of motivators without giving it to some of the employees, he blows up his own landmine. After all, depriving employees of the hygiene factor greatly demotivates them.
2. Compensation package – mobile phone payment, company car, medical insurance. The problem here is the same as with the bonus. All these motivational tools very quickly become hygiene factors. This can also include working conditions - lunches in the office, tea and coffee, microwave, refrigerator. These are also motivational tools.
3. Non-material incentives – diplomas, public praise at a general meeting, honor board. The main advantage of this motivational tool is that it rarely becomes a hygiene factor. We have never met a leader of a commercial company who regularly praises all his subordinates. Although under socialism the motivational value of diplomas and honor rolls was greatly devalued. That is why, probably, these wonderful motivational tools were erased from our lives with the transition to a market economy.
4. Reprimands. Management science categorically prohibits public reprimands of employees, which are so popular in Russia. Blame has a right to exist as a motivator for subordinates, but it must be private. In this case, it can provoke internal motivation, a person’s desire to raise his status in the eyes of his boss. Public humiliation cannot motivate.
5. Corporate events, team building. This motivational tool does not lose its effectiveness depending on how regularly such events are held.
6. Corporate training . This is a very effective motivational tool that allows you to unite a team or retain a valuable employee without raising his salary (meaning paying for his MBA or attending training abroad).
7. Coaching, field training . Management science considers individual work with an employee, carried out by a direct supervisor or other coach, to be an important motivational tool. Attention, care, and mentoring motivate a person and increase the efficiency of his work, as it turned out as a result of the Hawthorne study.
8. Empowerment ( job enrichment). Literally, this motivational tool is translated into Russian as “enrichment of job responsibilities.” He is very effective with ambitious employees.
9. Employee competition . An effective tool for external motivation. It can be combined with bonuses, but this is not necessary. The reward for the winner may be public praise at a meeting or on an honor board.

So, we got acquainted with a wide range of motivational tools. Choose those that are most suitable for your team, and do not forget to update them regularly so that they do not slip into the category of hygiene factors.

Motivating staff is one of the ways to increase productivity. Motivation of personnel is a key area of ​​personnel policy of any enterprise. The most effective system for motivating employees is “motivation for results.” Employee performance is measured using KPIs (Key Performance Indicators). KPIs and staff motivation can significantly improve the efficiency and productivity of the company. Most theorists of motivation systems came to the conclusion that only motivation for results is a perfect system, because justifies the payment of remuneration to the business, and gives employees the opportunity to receive and increase income in clear dependence on the efforts made. In modern conditions, it is difficult to overestimate the role of the human factor in the activities of an organization. Even the most advanced management system will not lead to success if the organization’s staff does not consist of professionals dedicated to their work. In modern conditions, when searching for ways to improve the efficiency of an organization, a shift in emphasis occurs towards a specific person.

The highest art of a leader is to thoroughly understand a person, to understand what he loves, because, oddly enough, most people do not have the slightest idea about what type of activity they are more inclined to and what their special gift is. When a person does what he loves, he is satisfied and happy, and if everyone is calm, joyful and friendly, this creates a special atmosphere in the company. The task of every manager is to create motivation for employees so that they work harder and better, while motivation, relating to a person’s mental state, determines the basis of his behavior and forms restrictive barriers to behavior. Motivation refers to the willingness of people to exert effort to achieve organizational goals in order to satisfy their own individual needs; a set of internal and external influences that motivate a person to activity, set the boundaries and forms of activity and give this activity a direction focused on achieving certain goals. The concept of “motivation” includes issues of activation, management and implementation of goal-directed human behavior. Motivation answers the question: why does this person act this way and not otherwise.

The following types of staff motivation are distinguished:

Material

Intangible

It is not always correct to talk about the priority of material motivation and its greater effectiveness compared to non-material motivation. Although material motivation has certain advantages. In particular, it is the most universal, since, regardless of their position, employees value monetary incentives and the opportunity to manage the funds received more. In some cases, employees are even ready to exchange any methods of non-financial incentives for their cash equivalents. Let's consider material methods of motivation:

Salary. The most effective way of material motivation is to increase wages, and the most important thing is to determine the amount of change in wages. In order to get a real return from an employee, the amount of expected remuneration must be significant, otherwise it may cause even greater reluctance to fulfill their job responsibilities. Some managers follow the path of least resistance and periodically increase employee salaries by small amounts, but for motivation, even a one-time, but significant increase in salary is more effective. Ideally, the decision to increase wages should be made by the employer on his own initiative, but this, as a rule, does not happen - at least in our conditions. Based on this, the demand for salary revision becomes a common method of blackmail by some employees who threaten to quit their jobs. Often this method works, but in this case there can be no talk of a significant increase in wages. For this reason, after a while, the employee again shows dissatisfaction with his salary, since there is a so-called “income addiction effect.”

Awards. One of the most common ways of financial motivation is quarterly or monthly bonuses, as well as a bonus for long service. The main increase in the percentage of the longevity bonus occurs in the first years of work in the company, when the employee works effectively for the benefit of the company and tries to maximize his potential. On the other hand, there is a risk that after 2-3 years the employee, for one reason or another, will want to change jobs. The greatest stability is observed among personnel who have worked for the company for more than 5 years, especially since by this time the bonus for length of service already amounts to significant amounts.

Russian companies often practice issuing “bonuses” - monetary rewards received spontaneously by an employee for any success. It is believed that the effect of surprise should inspire employees even more, but this only creates confusion, since the employee ceases to understand why in one case he received a bonus and in another - not. For this reason, it is better to inform employees about those specific situations when bonuses are provided. On the other hand, if a bonus becomes an attribute of monthly income (for example, like for employees of industrial enterprises), then this also weakly motivates them to increase their labor efficiency.

There are several basic provisions on bonuses that do not affect the specifics of the company and are universal. They should guide the manager when introducing methods of economic motivation:

Bonuses should not be too broad and widespread, otherwise they will be perceived as simply part of a regular salary under normal circumstances.

The bonus should be related to the employee’s personal contribution to production, whether individual or group work.

There must be some acceptable method of measuring this increase in productivity.

Employees should feel that bonuses are based on extra effort rather than normative effort.

The additional efforts of employees stimulated by the bonus should cover the costs of paying these bonuses.

Percent. The next method of material motivation is most common in the field of trade and the provision of various services. This is a percentage of revenue, the essence of which is that the employee’s earnings do not have a clearly defined limit, but depend on the professionalism of the employee and his ability to stimulate the sale of goods or services. Some companies, which also rely on the qualifications of their employees, provide another form of bonus for professionalism as financial motivation. This incentive is assigned based on the results of certification, which evaluates the employee’s performance and suitability for the position held.

Bonuses. Material incentives include various bonuses, but their fixed amount often becomes demotivating. A fixed payment amount does not contribute to the desire to increase the achieved result, since the amount of monetary reward will still not change. Based on this, in order to increase motivation, it is recommended to use an extensive system of payment bonuses. For senior management, additional remuneration is provided for their contribution to improving general financial or business indicators, such as reducing costs, increasing overall profits, etc. Bonuses can be not only personal, but also team. A team bonus is a group bonus for achieving certain goals (for example, increasing sales). When calculating bonuses, it should be borne in mind that rewarding one department may be justified in specific cases, but this is not enough to improve overall performance. All structures of the organization, one way or another, are interconnected, and encouraging only one of them can demotivate the other.

Additional payments for working conditions. Unfavorable working conditions, if they are practically impossible to improve, must be compensated for the employee, primarily by increasing rest time, additional free food at work, preventive and therapeutic measures. Additional pay for shifts is established for work on evening and night shifts. Additional payments for the level of employment during the shift are introduced mainly for multi-machine operators, adjusters and repair personnel. Also, additional payments are established when combining professions.

Sale of shares. If you sell part of the company's shares to employees at a very low price, then all employees, even the lowest levels, will have an incentive to work and do everything for its prosperity.

In-house benefits. Also very effective means of motivation. They mean:

payment by the company for medical services;

insurance against long-term disability;

full or partial payment of the employee’s travel expenses to the place of work

providing its employees with interest-free or low-interest loans;

granting the right to use company transport;

• club membership;

  consulting on legal, financial and other problems;

  food while working.

Present. The practice of motivating company employees with the help of gifts has become widespread, but provided that the gifts correspond to their purpose. Gifts, although inexpensive, can stimulate people. They understand that management does not see them as faceless workers, but notices the loyalty and diligence of everyone. A good incentive would be a gift dedicated to the end of work or the team achieving a goal, or to the employee’s birthday. Gifts should not be boring and involve no reciprocal obligations.

Non-material motivation is a system of incentives of an exclusively non-monetary nature. It should be noted that despite all the effectiveness and versatility of monetary incentives, limiting them only to material motivation will not bring the desired result. Members of any team are people with different life values ​​and attitudes, and besides, it is quite problematic to promote team unity by issuing awards and bonuses. Moreover, material incentives are calculated based on the results of work performed and can vary even among people occupying the same position in the service hierarchy. All this often causes dissatisfaction and does little to create a healthy atmosphere in the team. In many cases, some kind of moral compensation and a balancing factor, which is played by methods of non-material incentives, are simply necessary.

There are many types of non-material incentives. And the scope of this set is determined only by the desire and competence of the leader. The most commonly used types of non-financial incentives are listed below:

Education (trainings, advanced training programs);

Possibility of self-realization and creativity (work content that allows you to go beyond limits);

Stability and prestige (reputation and fame of the company itself);

Attractive job title;

Recording achievements (personal attention and encouragement from superiors);

Participation in decision making (a sense of involvement of the employee himself in making decisions, for example, surveys, voting, etc.);

Leadership style (the atmosphere in the boss’s office, the style of meetings, the style of communication between the boss and his subordinates)

Methods of non-material motivation include creating optimal working conditions for employees: installing new computer equipment, creating comfortable work areas for staff, improving the design of premises, installing modern air conditioning and heating systems, etc. To this we can add the issuance of special clothing to all personnel, depending on the work performed, as well as various company paraphernalia during events (for example, T-shirts with the company logo). The most important tool for non-financial motivation is corporate holidays, especially with the involvement of family members of employees. There is also such a thing as team-building - team building through joint trips to holiday homes or sanatoriums, participation in excursions and general events. Presentations and other events aimed at demonstrating the company’s successes should also take place with the participation of team members to develop a sense of ownership in the common cause.

To summarize, we can draw an absolutely obvious conclusion about the need to use methods of both material and non-material incentives for the successful operation of any company. The motivation mechanisms that exist today are far from ideal, but they are effective and continue to be actively used in practice. In particular, to increase the effectiveness of material motivation, indicators of material incentives should be compared with business goals and incentive systems should be provided not for the implementation of specific tasks, but for the implementation of general plans. In reality, preference is given to material incentives for specific employees and work groups, since it is believed that these methods are easier to manage motivational mechanisms.

In the modern world, specialists from the HR departments of most companies are increasingly relying on such a method as bonuses for employees. With the help of this technique, it is possible to significantly increase the attractiveness of the company for applicants and employees, which in turn makes such a company competitive. Another benefit of rewarding employees is that motivated employees perform their job duties much more energetically and efficiently.

What are employee bonuses?

A key method of increasing the material interest of employees in improving performance is the use of bonus payment systems, in which the main part of the salary (payment at a tariff rate, piece rate or official salary) is supplemented by financial incentives for the effective performance of their work.

In general understanding bonus(from Latin praemium - reward) - financial or other material incentive given as a reward for success in any activity.

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In a company, a bonus is a part of the salary, which is aimed at motivating employees to improve quantitative and qualitative labor criteria and leads to more effective resolution of issues in the economic and managerial sphere.

The main objective of bonuses is to improve the efficiency of the company’s work process by stimulating the work activity of employees.

The organization of bonuses for personnel is carried out on the basis of bonus systems adopted by the employer in agreement with trade unions, prescribed in a special Regulation on bonuses and a collective agreement.

All bonus payments can be divided into the following categories:

1. Based on the final indicators:
   • A personal bonus is given to an individual employee for certain achievements.
   • A collective bonus is awarded to a department, workshop, or team for their overall success.
2. By payment form:
   • Cash incentives are given in financial equivalent.
   • The product premium is given in the form of a valuable gift.
3. By accrual method:
   • The absolute bonus is calculated in a fixed amount.
   • When calculating the relative premium, individual percentages and premiums are taken into account.
4. By purpose:
   • A general bonus is paid when high performance is achieved during the company's work process.
   • A special type of bonus is awarded for completing special tasks.
5. By frequency of transfers:
   • Bonuses of a systematic nature are paid systematically.
   • Bonuses of a one-time nature are paid once.
6. According to bonus criteria:
   • Production bonuses are awarded systematically: for a month, a year, upon completion of work on a project, etc. These incentives are given to employees as gratitude for conscientious work and performance of official duties.
   • The incentive bonus is not related to the employee’s job responsibilities. Such a bonus can be paid for length of service, on a significant date in the employee’s life, after the expiration of the working year.

The introduction of material incentives by management is a contribution to the productive work of the team. As a result of using these methods:

• competition appears within the team, the effect of competition;
• the level of self-realization of employees increases, and the feeling of satisfaction from work well done pushes them to new work achievements;
• Professionally successful employees do their best to maintain their reputation and, by personal example, show those lagging behind that they have something to strive for.

However, not everything is so safe and rosy; there are also disadvantages, for example, creative professions are not the best area for using monetary motivation. In addition, conditions are unequal for employees of different ages (some are already of pre-retirement age, while others are young specialists). On this issue, controversial situations often arise in the team.

How to develop a regulation on bonuses for employees

The company must create a bonus system for employees independently, i.e. the company has the right to accept any types of incentives for its staff. Bonuses can be both tangible and intangible.

The process of paying bonuses can be recorded in the following regulatory documentation:

• labor agreement (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation);
• collective agreement (part 2 of article 135 of the Labor Code of the Russian Federation);
• a separate internal document of the company, for example, in the Regulations on Bonuses (Part 2 of Article 135, Part 1 of Article 8 of the Labor Code of the Russian Federation).

Creating a Regulation on employee bonuses is a right, not an obligation of the company. This provision is necessary in situations where the company has decided to further develop the bonus system. If the bonuses are one-time, then to issue them it is only necessary to issue an order signed by the boss in the unified form No. T-11 or No. T-11a, if bonuses are paid immediately to a group of workers (Part 1 of Article 8 of the Labor Code of the Russian Federation).

The Employee Bonus Regulations system may consist of the following sections:

1. General provisions.

Typically, this paragraph specifies the purpose of introducing bonus provisions. It is explained at the expense of what financial resources bonuses are issued and to which funds they relate, to which groups of employees they apply. The list usually includes all full-time employees, and sometimes part-time employees. Performers under a civil contract do not have an employment relationship with the employer, and therefore are not included in the list of bonus employees. It is especially necessary to monitor those employees who have not fully worked the period for which financial incentives are awarded. If all of the above points are not fixed in the Regulations on bonuses for employees, then controversial situations cannot be avoided.

1. Types of bonuses and allowances, as well as indicators of bonuses for employees.

In this paragraph, you should specify what exactly the bonus is issued for and indicate the indicators for its issuance. The most popular criteria are:

• increase in labor productivity;
• improvement of production indicators;
• fulfilling or exceeding the plan established by the company;
• increase in sales;
• execution of other particularly important tasks and urgent work;
• introduction of rationalization proposals;
• innovation in work, development of new equipment and technologies;
• active participation, significant contribution to the implementation of projects, development and implementation of measures aimed at saving money;
• results based on the results of the work.

When determining the type of incentive, you need to abandon general formulations, for example, “for the result of work,” since they are vague and controversial. An employee can appeal the amount of the bonus assigned to him or the lack thereof, explaining that any result is a result.

1. The procedure for calculating bonuses and the frequency of payments.

The procedure for calculating a bonus for an employee in order to encourage him depends on various points that must be taken into account. It is also important to know that the calculation process has its own difficulties. In this regard, if the director or accountant does not have such experience, it is necessary to contact specialized companies that will provide accounting calculations of this kind.

In this section it is necessary to describe the process of making a decision on payment of a bonus:

• Frequency of accrual and issuance of bonuses (monthly, quarterly, annual, one-time, upon completion of the project).
• The basis for making a decision to pay a bonus (a memo from the boss, a report submitted by the employee, a plan for selling products and indicators of its implementation, and other documentation on the basis of which the employer will make a decision on assigning a bonus and its amount).
• Additional actions to coordinate issues regarding the issuance of bonuses that should be recorded in the regulations are to find out who is considering this issue and within what time frame.
• The period for reviewing the supporting documents and the time frame for making a decision.
• The process of familiarizing employees with the decision.
• The process of communicating a decision made by management to the employees of the accounting department. Ideally, the transfer of such documentation should be recorded in a separate journal.
• Deadlines for issuing awards. Typically, an employee receives a bonus on the salary day established by the employment agreement or local company documentation.
• List of payments for which bonuses and allowances are not made.

Before signing the Bonus Regulations, you should find out exactly which types of payments will not be taken into account when calculating the bonus. This is especially popular among employers in the Far North and similar territories. For example, the employer decided to award employees bonuses in the amount of 60% of the basic salary. In this situation, it is necessary to stipulate in the Regulations on Bonuses that bonuses are awarded as a percentage based on the size of the employee’s official salary.

If we state that the bonus is equal to 30% of the employee’s salary, then its amount will significantly increase, since the salary includes the official salary, additional payments for irregular working hours, a regional coefficient, and a percentage increase. In this situation, having decided to award the employee a bonus in the amount of 6,000 rubles. taking into account the tariff rate of 20,000 rubles, as a result you can get an amount of 10,000 rubles. And if the company has 200 such employees, then unplanned costs in the organization will amount to approximately 800,000 rubles.

1. Final provisions.

This paragraph regulates the procedure for the entry into force of the Regulations on bonuses for employees and the period of its validity. As a rule, the provision on bonuses is valid until it is canceled or until a new local bonus act is developed and adopted. If it is an annex to a collective agreement or one of its clauses, then its effect ends when the agreement expires or the provision is extended along with the collective agreement. Pay special attention to the following point: if the bonus application is a section of the collective agreement, then the rules for adjusting the collective agreement are attached to it.

This list cannot be called complete; in each organization it can be supplemented with items related to the specifics of its work process. For example, these could be paragraphs indicating the categories of employees who are not paid bonuses and incentives, sections on financial assistance to employees, additional financial incentives related, for example, to temporary disability, etc.

After the Regulations have been developed, it is necessary to coordinate it with the trade union, if there is one, and approve it with the director of the company in accordance with Part 4 of Art. 135 of the Labor Code of the Russian Federation. Each employee must be familiarized with the Regulations under his personal signature (Part 3 of Article 68 of the Labor Code of the Russian Federation). To do this, it is necessary to attach a piece of paper to the Regulations, on which employees will sign after reviewing it.

If the employee can prove that all the criteria and conditions for bonuses have been met, then the company and its management of the State Tax Inspectorate of the Russian Federation or the court may be held administratively liable under Art. 5.27 of the Code of the Russian Federation on Administrative Offenses (Article 23.12 and Part 2 of Article 23.1 of the Code of Administrative Offenses of the Russian Federation). The amount of penalties is:

• for the director - from 1,000 rubles. up to 5,000 rubles;
• for individual entrepreneurs - from 1,000 rubles. up to 5,000 rubles;
• for a company - from 30,000 rubles. up to 50,000 rub.

Repeated violation will entail:

• for a director (official) - penalties in the amount of 10,000 rubles. up to 20,000 rub. or disqualification for a period of one to three years;
• for individual entrepreneurs - penalties in the amount of 10,000 rubles. up to 20,000 rubles;
• for the company - penalties in the amount of 50,000 rubles. up to 70,000 rub.

These measures of responsibility are provided for in Part 1 and Part 4 of Art. 5.27 of the Code of the Russian Federation on Administrative Offences.

Criteria for bonuses for employees, or how to choose who to reward

Employees can be awarded bonuses based on one or a group of established criteria. Experts identify four main groups of bonus indicators that stimulate workers for individual labor results:

1. Quantitative indicators: meeting or exceeding production targets for the production of products and nomenclature, percentage of fulfillment of production standards, organization of uninterrupted and rhythmic operation of technical equipment, compliance with or reduction of the planned deadlines for repair work, performance of work by a smaller number of employees compared to the accepted standard, reducing the labor intensity of products etc.
2. Qualitative indicators: improving the quality of manufactured products, the percentage of goods delivered from the first presentation, reducing the number of defective products, increasing the grade coefficient of goods, etc.
3. Saving resources used: budgetary expenditure of semi-finished products, materials and resources, fuel, reduction of costs for servicing production equipment, etc.;
4. Rational use of technology: fulfillment of the planned deadlines for the development of new technical equipment, implementation of technological discipline, increasing the load factor of technical equipment, etc.

The main disadvantage of the employee bonus system is the possibility of the appearance of a disincentive as a consequence of illiterate staff motivation. An indicator chosen in a stimulating role may in reality become an anti-incentive. Example: if bonuses for employees of medical institutions are established depending on the number of patients who contact them - the most popular indicator of the work of such institutions - then hospital employees may have a desire to increase the number of patients.

In order to avoid the appearance of an anti-incentive, various methods are used, for example, other indicators are included in the employee bonus system that can adjust the performance of the main indicator.

In the system of indicators, as a rule, a hierarchy of incentives is provided. Usually this happens either in a simplified version by using 2-3 indicators, or by fixing mandatory and additional conditions for bonuses to employees, or by establishing the main, basic and additional criteria for bonuses.

In the first situation, 2-3 performance indicators are formed as incentives for the work process.

In the second situation, establishing a systematization of incentives implies the use of bonus conditions for employees. Bonus terms- quantitative and qualitative indicators of the work process, the implementation of which will ensure the employee receives financial incentives. If the mandatory conditions are met, the employee will be paid the majority of the incentive - 60-70%. Fulfilling additional conditions increases the reward amount. If the required conditions are not met, the incentive amount may be reduced by up to 50%.

The most complex bonus procedure is provided when using the third option of the hierarchy of incentives, that is, when dividing the criteria into main, basic and additional.

The main criterion is the criterion that is considered the most important incentive in the company’s work process and on compliance with which almost half or even more of the bonus depends.

Main criteria 2-3 less significant criteria are named, but also important indicators in the company’s work process. For example, the state of working capital, increasing productivity of the work process, budgetary use of resources, etc. If they are observed, the basic bonus amount increases by 20-40%.

Additional criteria those criteria that are characteristic of individual professions are called private. For example, for an economic position this may be the justification of planned calculations, for a salesperson - compliance with sanitary standards, etc. If they are observed, the basic bonus amount increases by 10%.

The criteria for rewarding employees should be clear, simple and quickly remembered by them. There is an opinion that as the reward system becomes more complex, its understanding deteriorates and its effectiveness decreases.

For managers, specialists and employees, bonus criteria are directly related to making a profit. Some experts argue that it is necessary to take into account in the incentive system for company managers such indicators as fulfilling obligations under contracts, increasing production volumes, ensuring the production of products of a modern technological level and appropriate quality.

Bonus condition, As a rule, this is the work process during the accounting period and the implementation of the indicators recorded in the plan. One of the key conditions for awarding bonuses to employees is compliance with labor discipline. Employees who meet targets but commit a disciplinary violation, such as being drunk at work or being late for work, are not entitled to full financial incentives. Typically, they are either completely deprived of their bonus if the disciplinary violation was serious, or receive less incentives than those employees who met both the planned targets and complied with the terms of the bonus. An employee who has not fulfilled the bonus conditions does not receive the right to a bonus or receives the right to incentives in the established (basic) amount.

Prize amounts usually set as a percentage of the base salary. Quite popular in local regulatory documentation on remuneration is the provision for the payment of bonuses in the amount of 40% of the basic salary, although you can also find provisions for bonuses that provide incentives in the amount of 75% of the basic salary.

The amount of the bonus for a specific employee is established by the employer taking into account the degree of fulfillment of indicators and bonus conditions.

Expert opinion

Even small bonuses for saving resources are effective

Marina Melchukova,

General Director of the Mediastar company, psychologist, Gelendzhik

A couple of years ago I was the head of the production of furniture on a metal frame. The employees' workplaces were in complete disarray and dirt, and the reporting documentation was in confusion and chaos. Discipline also suffered. In addition, there was a huge overconsumption of raw materials, resources (electricity) and a significant percentage of defective products. Due to low profitability, the question of liquidating this production was raised. And now I will tell you how we managed to correct the situation.

We started with the introduction of the 5S model. After cleaning up the production shops, we moved on to the next stage - giving employees a bonus for saving. Now they had the right to independently decide what materials and spare parts they needed, what they could really save on without losing the quality level, in order to receive financial incentives. Thus, the price of materials for the production of 15 products in a metal cutting and processing workshop was 1,500 rubles. (cutting disk - 1 piece, roughing disk - one piece, metal pipes - 25-34 and 15 meters).

If materials are used correctly, a worker can save 300 rubles. This can be done at any point: use fewer circles, perform more competent cutting of the pipe. From the amount saved, the employee received a bonus of 30% (approximately 90 rubles).

In addition to the obvious benefits, there was also no need for a storekeeper to account for materials. And this is a monthly saving of 35,000 rubles. by item (salary and plus tax deductions from it). Now each production department independently decided what materials and in what quantity they needed. Foremen hung forms in a visible place, and employees noted what they had already used. Based on these indicators, once a month the foremen made requests for replenishment of materials. Similar forms were kept for released products.

One of the main achievements of this approach is that employees began to understand how the cost of goods is formed. Based on the results of the week, they could independently calculate how much they managed to save or what the overconsumption of materials was. All this affected their wages. Employees began to treat materials and technical equipment of the factory more carefully. The shops became clean and discipline developed.

Employees realized that they could influence the level of their wages. Thanks to these measures, the factory was able to reduce the amount of materials in the warehouse and reduce the downtime of technical equipment. Defects are reduced to a minimum and are only possible in situations where an employee does not comply with thickness standards or violates pipe rolling technology.

How to draw up a memo for employee bonuses

Systematic bonuses, which are provided for by the remuneration system, do not require additional documentation to make a decision on bonuses for employees. The process of assigning and paying such financial bonuses is already provided for by local regulations on employee bonuses.

In a situation where a manager wants to recognize the performance of a particular employee by paying an unplanned bonus, which is not provided for by the terms of a collective agreement or employment agreement, he can petition senior management to make such a decision. This is precisely why the employee bonus notice is written. The key component of its content is data on the basis on which the issue of paying a financial bonus for the employee was raised.

The right to make the final decision on bonuses to employees - both regular and one-time - remains with the director of the company. Only in the first situation does he approve the results of the distribution of the organization’s bonus fund, and in the second does he make a decision on the accrual or non-payment of bonuses to staff.

Memo about bonuses The specialist must include the following information:

• full name of the company in which the employee carries out the work process;
• Full name of the general director of the company and the immediate superior of the awarded specialist;
• Title of the document;
• general information about the employee, his work experience and a list of his professional successes and achievements;
• a description of a certain situation, as a result of which a decision was made to pay him a bonus (exceeding planned targets, development and implementation of an innovation idea, etc.);
• application for an employee bonus;
• date of formation of the memo.

The memo is certified by the signature and transcript of the head of the department. If an employee has several superiors at different levels, then this document must be signed by each of them.

After application for a prize the specialist will be approved (confirmation is the presence of the company director’s visa on the memo form), the HR department issues an order, which also requires the signature of the company director. After all the documents are completed, the accounting employee transfers the funds to the bonused employee.

The employee who is responsible for drawing up the memo must not forget that this document must record all the information that allows one to conclude that the employee actually deserves a bonus. The memo can be either printed or written by hand on an A4 sheet.

The most common formulations for employee bonuses

The conditions for bonuses for employees are determined on the basis of the personnel incentive system established in the company. When using a general bonus, the key provision is the achievement of specific (in most cases averaged) indicators, completion of work within the specified time frame, etc. If the work plan established in the company is successfully completed, the bonus is issued on the basis of a general order based on the results of a month, six months, quarter or other term. A list of employees who committed any violations is also revealed. Violations may affect premium payments.

The wording of orders for the payment of bonuses to staff in most situations sounds monotonous:

• “for the successful completion of the task (plan, assigned responsibilities)”;
• “for the high quality of the work done”;
• “for achieving high results in work”, etc.

If the company uses an individually oriented bonus payment system, then such payments may not be related to a time period, but are assigned only for certain individual achievements. Thus, an order to pay a bonus to one employee or a shift, team, etc. will look like this:

• “for successfully representing the interests of the company in negotiations with the client and concluding a particularly advantageous contract”;
• “for completing a particularly difficult urgent task”;
• “for using a non-standard (creative) approach to solving the issue”, etc.

For an organization that works for the future, it is important not only to achieve established targets on time, but also to motivate employees for professional growth, improving the image of the organization, attracting more partners to cooperate, and strengthening its position in relation to competitive companies. Such problems can be solved in different ways, including by taking into account the personal successes of employees, which the bonus system is aimed at stimulating.

Successful participation of employees in various festivals, competitions, development events is a plus for the image of your company. There is also logic in organizing competitions within the company with subsequent financial incentives. With a competent approach, the economic result from increasing the professionalism of employees, improving working conditions and greater coherence of the team will be significantly higher than the money spent on paying bonuses.

Formulations for employee bonuses in such a situation, they may simply contain information about the success of employees:

• “for participation in a professional skills competition”;
• “for representing the organization at the All-Russian festival”;
• “for winning the football competition among law firm specialists.”

Another method that can improve relationships within the company’s team and increase the level of responsibility for the results of each employee is the payment of individual material incentives dedicated to special dates in the employee’s life (wedding anniversary, birth of a son or daughter, etc.).

A key aspect of the organization's activities is the desire to retain highly qualified and experienced employees. Rewarding employees for loyalty to the organization, many years of effective work in it, rewarding family dynasties, creating conditions for their emergence - all this has a serious impact on the company’s work process.

How to issue an order for employee bonuses

Order on bonuses for employees can be completed by filling out the following forms:

• unified forms T-11 and T-11a, which are approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1;
• a free-form form generated and approved in the local documentation of a particular company.

In all these situations, the order will have legal force, since as of October 1, 2013, the need to use strictly unified forms for such an order has been canceled. Both options have their advantages.

Using form T-11 means:

• saving time spent on creating your own form;
• ease of use, reflected, for example, in the fact that uniform forms are already included in accounting programs;
• compliance with mandatory details and no risk of claims from government regulatory inspections.

The advantage of using your own form for a company is the fact that it is developed “for itself,” that is, taking into account the specifics of the organization. You can enter the necessary details into your own form and delete unnecessary ones.

But in any situation, the form of the order for bonus payments to employees must include the data required for this type of documentation (see paragraph 2 of Article 9 of the Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ):

1. Title of the document;
2. the date of its formation;
3. Company name;
4. the content of a fact of economic life with a designation of its value and units of measurement (for example, a cash bonus in the amount of 10,000 rubles, etc.). In relation to this situation it is written:
   • Full name of the employee receiving the bonus;
   • the name of his position and the structural unit in which he works;
   • motive for assigning financial incentives;
   • form of encouragement;
   • bonus amount;
   • on whose behalf the promotion is made;
5. job title, full name and signature of the official responsible for the execution and/or registration of the transaction/event;
6. signature of the company director.

Rostrud, in its letter No. PG/1487-6-1 dated February 14, 2013, additionally confirms the possibility of commercial companies using free forms of primary accounting documents containing the details specified above.

Registration of bonuses for employees using a unified form involves the following stages:

1. Submitting a memo regarding employee bonuses to the director of the company.
2. Formation of an order for bonuses for an employee.
3. Familiarization of the employee with this order against signature.

• OKUD codes (0301026 - unified form code) and OKPO (depending on the form of ownership of the employing enterprise);
• Document Number;
• indication of the motive and type of incentive for the employee;
• indication of submission for the award;
• a note “the employee has read the order”, certified by the employee’s signature.

In order to issue a bonus to a separate group of workers, the T-11a form has been developed, the contents of which are identical.

When drawing up an order for bonuses for employees, you need to know some of the nuances of the bonus process:

1. Familiarization of the employee with this document against signature is mandatory, since the bonus is a component of the salary, and the director of the company, in accordance with Article 138 of the Labor Code of the Russian Federation, is obliged to inform the employee about the components of his salary.
2. Familiarization of several employees with the order at the same time means disclosing to them information about the amount of financial incentive assigned to each of them. This, in turn, means that before drawing up an order for bonuses for employees in the T-11a form, you need to make sure that all employees have written consent to transfer their personal information within the company (this is required by Article 88 of the Labor Code of the Russian Federation and Part 1, Clause 1 Art. 6 of the Law “On Personal Data” dated July 27, 2006 No. 152-FZ.)
3. The amount of payment is reduced or increased by the head of the company at his request, with the exception of situations where the issuance of a fixed bonus is a legal obligation specified in the employment agreement.

Errors in the process of drawing up an order for bonuses for employees can be costly for the director of the company, since, as the experience of the Supreme Court of the Russian Federation shows, it is almost impossible to return an overpaid or erroneously assigned bonus. The resolution of the Presidium of the Armed Forces of the Russian Federation dated September 15, 2010 in case No. 51-B10-1 specifically notes the point that wages overpaid to an employee through no fault of his or her and not due to a counting error cannot be returned to the employer.

At the same time, in the ruling dated May 28, 2010 in case No. 18-B10-16, the Supreme Court of the Russian Federation noted three exceptional situations when recovery from an employee of excessively paid wages and bonuses becomes possible:

1. If a financial incentive is over-issued due to a counting error.
2. If the labor dispute commission finds the employee guilty of inaction or failure to comply with labor standards.
3. If the bonus is unnecessarily issued due to unlawful actions of the employee (this point must be established in court).

The most popular basis for bonuses for employees is the achievement of high performance indicators during the work process. But this wording may sound different depending on what is specified in the bonus regulations or in the order of the company director (if such a point is not discussed in the bonus regulations).

You should also pay attention to the fact that the law does not regulate the employer’s obligation to familiarize the employee with the bonus order, but the standard forms that were approved by Resolution No. 1 provide for this procedure. If the bonus order does not contain employee signatures, the company may be subject to comments from the State Tax Inspectorate.

Bonuses and deductions for employees

Depreciation of an employee possible only in a situation where he has committed a disciplinary violation. Reduction in bonuses - This is the deprivation of a full or partial amount of the bonus that is paid to the employee along with his salary.

Bonuses can be partially deprived, for example, in following cases:

• disorder in the employee’s workplace;
• failure to comply with safety regulations;
• presence of complaints from clients;
• allowing inaccuracies in reports;
• failure to ensure the safety of inventory items, etc.

At the legislative level, such punishment as deprivation of bonuses is not provided. There are 3 types of disciplinary punishments. All of them are spelled out in Art. 192 of the Labor Code of the Russian Federation: warning, reprimand, dismissal. And about deprivation of bonuses? - not a word.

The Labor Code of the Russian Federation provides the employer with the opportunity to provide for such punishments for certain groups of employees in its local documentation, but it is not worth writing directly about depreciation. It is better to simply indicate the conditions on the basis of which an employee can receive financial incentives and proceed from the opposite: violated/did not violate any provision.

When signing an employment agreement with an employee, the wording on the components of wages is of great importance.

Formulations	Interpretation
Salary includes salary, allowances and bonuses	Payments under consideration - part of remuneration, not incentives. Therefore, the employer does not have the right to take them away from the employee, otherwise he will be held accountable. The legal grounds for withholding wages are listed in Art. 137 and 138 of the Labor Code of the Russian Federation.
The contract states that the salary consists of a constant (salary + allowances) and variable (bonuses) parts	Payments have the status of incentive bonuses. If the conditions of the internal regulations are not met, the employee is simply not awarded a bonus. To do this, if necessary, provide a link to an internal document, which the employee must read and sign.

Creation of a reward system for employees - difficult task. Employers often make mistakes that have negative consequences.

Advantages of using a bonus reduction system:

• increasing the level of efficiency of economic activity of a company or individual entrepreneur;
• increased responsibility on the part of employers and staff;
• improvement of labor discipline;
• the moment of collective responsibility has a positive effect (because of one person the whole team can be punished);
• the opportunity for the company director to monitor deviations, analyze the situation and make smart decisions based on the data obtained.

Disadvantages of using a bonus reduction system:

• the psychological climate is deteriorating, it is likely that controversial and conflict situations will arise within the team or a decrease in loyalty on the part of managers;
• in perspective reduction in bonuses may become a barrier to the employee’s full potential;
• This system is focused on achieving the overall goals of the company, and therefore the personal interests of employees may not be noticed.

In the role sample employee bonus system You can consider the following example.

The Antares company has set goals for the product department:

1. Volume: 1900 pieces per month.
2. Product compliance with quality standards.
3. Reducing costs without losing quality.
4. Timely delivery of goods.

Based on these goals, indicators were formulated; if they deviate from them, employees will not be paid a bonus. These included:

• the volume of goods that must be in the warehouse at a certain time;
• percentage of plan completion;
• compliance of product quality with established standards;
• compliance with standards for the consumption of raw materials and resources.

An additional condition was also announced: for the return of goods, the workshop manager is subject to a deduction as a percentage of the calculated amount of wages.

How to apply for dismissal of an employee

The company is obliged to competently fulfill all formalities when calculating or reducing the amount of the bonus. This moment is written in order to deprive an employee. A single template for this order in our country is not fixed at the legislative level; therefore, it is drawn up in a free format. Required condition - an indication of the grounds on which the employee was deprived of additional payment.

You should pay attention to the following point: this order to deprive employees of bonuses should not resemble an act that records a disciplinary violation of the employee. Its content should be clear and concise and not ambiguous.

When drawing up the text of this order, you should not use the phrases “deprivation”, “violation”. It would be more correct to write “decrease”, “failure to meet planned targets”.

The process of depreciation of an employee requires the fulfillment of two conditions:

1. the company has a provision on bonuses for employees, which sets out all the terms and details (from 01/01/2017, small businesses have the right to carry out the work process without them, if these conditions are specified in the employment agreement);
2. manager's decision on deprivation of bonuses formalized by order (this order must be signed by interested parties).

In a situation where an organization illegally deprived employees of bonuses and this is documented, it will be brought to administrative liability under Article 5.27 of the Administrative Code.

Expert opinion

Deductions must be justified

Dmitry Gofman,

owner and director of the company "Techservice"

Under no circumstances should one of the staff get the idea that the reason for not paying the bonus was the CEO’s need to buy himself a new car. For example, our company has created a special fund for bonuses to employees - funds from fines are transferred there. Every employee of our company knows that this money will be paid to those who actually earned it. Thanks to this method, I got rid of situations in which deduction of bonuses is perceived as a way to save money on employee salaries.

Typical employee bonus mistakes

Error 1.Bonuses are unrelated or only weakly related to the specialist’s performance.

In most companies, bonuses are issued to all employees automatically, as a bonus to the main salary. Or managers set an approximate amount of payments without in any way justifying this point. The efficiency criteria for the work process of specialists with this approach are not fixed or are absolutely independent of the results of the staff’s work.

Error 2.The bonus acts as an intimidation and punishment for employees.

If one of the company’s personnel did not fulfill his official duties properly or violated something, then he is either partially paid a bonus or not given one at all. This method leads to the fact that employees are afraid of breaking something, are often stressed and lose interest in working effectively. There are two types of employee incentives:

• material;
• intangible.

Error 3.Bonus payments are meager and do not motivate staff to work efficiently.

The opportunity to receive a bonus motivates staff only when its size is at least 20% of the basic salary. It is necessary to fix a different ratio of bonus percentage and basic salary for positions at different levels.

Error 4.The specifics of the employee’s workplace and the structure of staff motivation are not taken into account.

For employees whose work results depend only on their personal labor (for example, sales managers, sales representatives, etc.), it is logical to fix the percentage of the bonus part and the basic salary in favor of the bonus. And for employees who occupy functional positions (for example, accountants, secretaries, lawyers, etc.), it is logical to fix the ratio in favor of the basic salary.

Error 5.A long period of time between achieving results and rewarding employees.

Naturally, the bonus, which is paid every time after the end of the working year, is not an incentive for employees at the beginning of this year.

Error 6.No accepted targetsKPI.

The company must necessarily adopt planned KPI criteria. It is also necessary to reward employees for exceeding performance indicators. And if such indicators are not accepted, then how and for what is the bonus calculated?

Error 7.The established target indicators are either unattainable or simply achieved.

In both situations, employees are not motivated to effectively perform their job duties. If the indicators are prohibitively high, then employees lose hope of ever achieving them. And if they are very easy to achieve, then the employee achieves the goals in a fairly short time and loses interest in further actions.

Error 8.The reasons for deviations from the indicators are not analyzed and no measures are taken to improve them.

You should systematically conduct a “debriefing” with employees in order to find the reasons that interfere with the implementation of the plan. This will contribute not only to giving an objective assessment of the current situation, but will also help eliminate these causes.

Error 9.Financial bonuses are not supported by moral incentives.

Verbal praise without a bonus will also make few people happy. But the effect of a financial bonus will be much brighter if the manager finds the right words, adequately evaluates the specialist’s work and praises him publicly.

Information about the experts

Dmitry Gofman, owner and director of the Techservice company. Dmitry Gofman graduated from the Chelyabinsk Polytechnic Institute (instrument engineering department, computer department). He received his second higher education at the Department of Personnel Management of the International Faculty of South Ural State University. Head of the IT service of the Chelyabinsk branch of the insurance company Energogarant. Head of the IT department of the Chelyabinsk branch of the Non-State Pension Fund for the Electric Power Industry. Head of the S.W.I.F.T. group of Chelyabinvestbank. Owner and director of the Techservice company. Techservice has been operating in the IT outsourcing services market in Chelyabinsk since 2001. The company's clients include city and regional enterprises, as well as federal companies and government agencies. Number of employees - 15 people. Annual turnover - 10 million rubles.

Marina Melchukova, General Director of the MediaStar company, psychologist, Gelendzhik. LLC "MediaStar" Field of activity: consulting services in the field of psychology and management Number of personnel: 27.