Salary - cash that is due to any employee who fulfills his obligations in professional activities. The employer must pay it in any case. But the prize is already a voluntary decision of the management. The bonuses may have different goals, in fact, and their types differ, depending on the period of payments, frequency, motive and motive of promotion in the award order. This article addresses a number of issues related to this topic. The concept of bonuses, types and occasions, samples of administrative documents, design, and reflection in accounting will be considered.
What is a prize?
The Labor Code positions the bonus as an incentive for employees. The motivation for the award order may be a successfully completed project, diligent and productive work, conscientious fulfillment of obligations, achievement of certain indicators, fulfillment of a plan, and simply a highly qualified employee. Bonus - a fairly common practice to motivate employees. After cash bonuses and valuable gifts, employees begin to fulfill their functions with renewed vigor and enthusiasm. But still, not all commercial organizations introduce such a useful and enjoyable practice into their workflow. Basically, bonuses are paid in large organizations where the competitive nature of managers is important. Prizes are also characteristic for organizations belonging to state structures.
The essence of employee bonuses in the organization
Bonus workers - an individual issue. The employer himself decides whether to encourage his subordinates or not. The fact is that for the amounts paid as a bonus, contributions to social funds are also accrued, which naturally increases the employer's expenses on employee wages. That is why not all companies issue prizes, even if the results of the employees' work have this in mind. But the essence of bonuses from this does not change. In the process of social surveys and performance analysis, it turned out that motivated employees work more efficiently. And it is precisely the high salary level and frequent additional incentives that allow employees to feel highly qualified and valuable specialists, to realize their potential to fully and productively fulfill their job duties.
Varieties of awards
The bonus system includes a number of components. It is implemented through indicators, conditions and amounts of bonuses, the frequency of payments and the circle of employees to whom it is appointed. At the same time, several types of bonuses are distinguished, depending on a number of factors. Two groups can be distinguished according to the indicated motive of encouragement in the award order: incentive and production. The first group includes such types of bonuses as quarterly and annual, based on the results of work performed, plans, achieved results. The second group includes one-time bonuses. Such may be incentives for long service, a conscious approach to work, payments for an anniversary or holiday, a bonus based on the results of work for a year or according to an established bonus plan.
The form of issuing bonuses is also different. So, this payment can be made in cash or in kind. For example, a product or service: household appliances, a certificate for a particular service or product in a particular store or salon.
There are also several accrual methods. Separation occurs depending on whether premiums are accrued in the form of a fixed amount or as a percentage of certain indicators.
Two types of bonuses can be distinguished by target: general and special. General are issued for achievements in work, as a stimulating action, and so on. Target bonuses are awarded for achieving a specific result set for an employee.
Frequency of bonus payments
Bonuses to professional holidays, for work performed, for special successes in work and their other varieties are not mandatory payments to the organization. The frequency of payments is determined by the employer independently and may be of a one-time or systematic nature by decision of the management. Information on the organization’s attitude to this issue may be located in the charter documents, accounting policies or internal rules. These documents may indicate the possibility of payment of one-time bonuses to employees (for example, for performing a special task), or systematic bonus payments, or in connection with the holiday (for example, as in the sample order for the bonus by March 8).
The periods for paying premiums may depend on a number of factors:
- features of the organization, the seasonality of its goods and services;
- features of the work of a particular department or unit;
- characteristics, frequency, features of the subject of the bonus;
- features of accounting achievements.
Regulation
The provisions on the award are reflected in a number of articles of the Labor Code. The most important document containing the rules of labor relations on the territory of the Russian Federation highlights such issues as the definition of a concept, the purpose of bonuses, the procedure for reflection in various accounts and registers, as well as disputed situations on this issue. All this information is contained in the following articles of the Labor Code of the Russian Federation: 129, 191, 193, 135, 381 and 131. The latter lists the possible forms of payment of bonuses.
At the same time, the Labor Code has not fixed the question of how the payment of incentive monetary allowances should be made, their frequency and size. The solution of these issues, as well as the order for the prize, its basis and wording remain at the disposal of the management.
Bonus Documentation
Any process in the economic life of the organization should be correctly reflected in tax, accounting and management accounting. There are standards on the part of office management, requiring the execution of certain primary documents, accounting registers and reporting. Any payments to employees should be recorded in all the listed types of accounting, including bonuses for professional holidays, annual and quarterly, stimulating and encouraging payments.
The documents describing the features of the bonus procedure adopted at the enterprise include the following: collective agreement, bonus provisions, internal work schedule.
The primary documents reflecting the essence of operations and designed to reflect the payments made to employees in accounting are as follows: statement of charges, payment order to the bank, cash expenditure order.
Also, confirmation of accrual of bonuses in management accounting is required. The organization must develop, coordinate and issue an award for a good job or for any other reason provided for in that organization.
Ordering
An order for a one-time bonus must be executed in accordance with the rules of office work, in order to be legally binding, to be a regulatory document and taken into account in the future by inspection bodies. The order is developed by the organization in a free form. In most cases, the company letterhead is used for all management documents. This option is preferable, but if there is no form, it is not critical.Many companies have long switched to the automatic preparation of documents in specialized programs. One of these is 1C. In it you can find a huge number of standard forms and forms that are necessary in the activities of the company. It is she who is most often used when drawing up orders and other documents relating to personnel.
Prize order is a document that should have a clearly traceable structure and contain an obligatory minimum of details. The structure of the order is reduced to the following sequence of information blocks:
- general information;
- form of payment of the premium, value or amount due in rubles;
- rules for issuing funds;
- other circumstances that may serve as a change in the amount of payment.
Prize order details
The prize order is an official document, although it is used mainly only for internal needs, with rare exceptions. Therefore, a number of requirements are imposed on him. Organizations can fill it out in free form, but with the mandatory inclusion of certain details. The order must contain the name of the organization, the number and date of compilation, the data of the employees who are entitled to the bonus, the structural units to which they belong, personnel numbers, positions, the due amount, the basis for accrual, as well as graphs for signing the notified employees. It is also necessary to fill out the motive of encouragement in the award order. At the end of the document is the signature of the head, his position, as well as his last name, first name and patronymic.
Bonus basis
Any sample order for the award - by March 8, February 23, professional holidays, according to the results of the reporting period, etc. - contains such a clause as the basis. This basis is a presentation for a prize or a memorandum drawn up by the immediate supervisor of the employee. This document also needs to be formatted correctly:
- in the upper right corner of the sheet is written the name and initials of the director, the name of the company;
- at the beginning of the document - its name, just below the data of the represented person, his full name, position, department, terms of work;
- the next part describes the merits of the employee, the special achievements for which the award is due, and its estimated amount is written here;
- data of the compiler of the application, his full name, position and signature;
- at the end of the document, signatures, positions and names of the heads of departments related to the bonus procedure are affixed.
The application is endorsed by the director of the organization, after which an order is issued to issue a bonus to the employee.
Premium Accounting
All employee benefits are recorded in accounting, tax and management accounting. Bonuses are no exception. They are reflected in the debit of accounts 20, 25, 26, 44 and credit 70 of the accounting chart of accounts. Also, insurance premiums are accrued on these amounts and personal income tax is allocated. Premiums are recorded in the month in which the order was signed, regardless of the actual date of payment. It is very important that the order for the award, the basis and the wording are correctly drawn up so that the payment can be easily taken into account and prove its validity.