sociology, to study the process of labor law has long been noticed - financial incentives activity, initiative workers leads to increased workflow efficiency and increase the profits of the enterprise.The best view of such promotion, no doubt, is the system of awarding bonuses to employees.
Awards are the main incentive payments under any form of labor organization.The existence of a bonus system clearly convinced of the existence of the worker close relationship between the growth of its activity and personal interest and level of income.
bonuses for employees - to pay additional amounts in addition to the basic salary as a result of high scores and achievements of labor in order to further encourage the active labor force.There are other forms of encouragement in the form of money, for example, remuneration for work for the year.Bonus payments to employees may take place monthly, quarterly or annually.The premium amount is usually set as a percentage of the salary or wage rate.
If the company installed premium payment (piecework or time-based), the payment of premiums required under the regulations on bonuses, subject to specified quality and quantity.With this system of rewarding employees is a regular premium payment shall be subject to mandatory, and the employee in the event of non-infringement may require them by law.
If premiums have the form of incentive payments and the provision is designed directly to the company, the cost of bonuses can be attributed to the cost of production and sales, and included in the cost.
Award for excellence in work, various allowances (for highly qualified, and so on. N.) Can be attributed to the cost of the taxpayer on payment under the Tax Code.
Bonuses to employees are not governed by the labor legislation, all provisions are purely advisory in nature and location of the bonuses is developed by each company independently.In this position must specify the conditions and performance bonuses, its timing and the size of the source, and the range and scale of prize-winning premium calculation.
usually distinguished four main groups of indicators that made workers bonuses.
1. Quantitative - fulfillment and over-fulfillment of the production plan, the percentage increase in output, deadlines repairs (or reduction of these terms), execution of a predetermined volume of a smaller number.
2. Quality - improved product quality, reduced scrap rates.
3. Economical use of resources.
4. Efficient operation of the equipment, increasing its rate of use, the introduction of new advanced technologies.
managers, professionals, employees bonuses, usually installed in connection with the increase in profit.The most important condition of bonuses - not only the fulfillment of performance indicators, but also the absence of violations of labor discipline.Premiums are calculated usually within 40% of the rate, although some provisions are bonuses of up to 75% rate or salary.
prize fund or business units formed on the results of the calculation period.On the basis of the planned accounting of funds and taking into account the contribution of individual employees made accrual of premium amounts.
Thus, one should distinguish between regularly paid bonuses, which make up the variable part of the salary or the over-tariff and non-recurring.The latter may, inter alia, be paid on the occasion of the official dates of the contest, watch and so on. N.
