Structure of remuneration payments for key performance results. Methodology for determining bonus amounts in various bonus systems

The problem of bonuses for enterprise employees remains relevant to this day, since all greater value the effectiveness of employee motivation is emphasized, the need to improve the staff bonus system is growing.

Before you figure out how to reward your employees, you need to understand what the personnel bonus system is.

So, the personnel bonus system is a set of measures aimed at ensuring the material interest of employees in achieving more best results labor.

Towards measures material incentives, established by Article 191 of the Labor Code of the Russian Federation, include the payment of bonuses, the awarding of a valuable gift, a certificate of honor, the declaration of gratitude and nomination for the title of the best in the profession.

In addition, in accordance with Article 135 of the Labor Code of the Russian Federation, the employer establishes various additional payments and bonuses of an incentive nature and bonus systems, which are established by collective agreements, agreements, and local regulations.

The bonus regulations should include:

• General information– the main goals of the document, as well as which employees this document applies to (full-time, part-time, all, etc.)
• Types of bonuses and grounds for payment - this section examines all types of bonuses that can be in an enterprise and for what they can be assigned.
• Calculation and approval of the bonus amount - in this section information about each type of bonus is included separately (to which circle of people this bonus is assigned, what are the conditions for receiving it, as well as the amount of the bonus)
• Final provisions - the procedure by which the document comes into force, its validity period, responsibility for failure to comply

The regulation is signed and approved by the director of the company, and all employees must be familiar with this document upon signature.

Employees can be awarded bonuses based on the following indicators:

• Quality of work
• High performance
• Performing additional work
• Saving resources used
• Reduced raw material costs
• Inventive approach to work
• Experience continuous operation in company

How is the bonus system developed?

To simplify the calculation and payment of incentive payments, an effective bonus system should be created.

The first step is the formation of a qualified working group (for example, managers, their deputies, accounting and economic departments), which should take into account all the nuances of the enterprise.

Next, the conditions for awarding bonuses to employees are determined, data on the amount of wages in the organization is collected, and the financial feasibility of awarding bonuses and their expected size are assessed.

The final decision on the implementation of a bonus system is made by the general director, and information about its procedure is enshrined in the internal regulations of the organization.

Now we will look types of bonus systems.

​Types of bonus systems

1.Point system

As the name implies, an employee receives points (or grades) for his work, which are awarded to him for completing specific tasks. Once employees accumulate a certain number of points, they are rewarded.

All employees must be familiar with the special rating scale on which they are given points. This scale should record the scoring criteria, their description and what achievements are required to obtain certain points.

This system is more convenient, but many organizations hesitate to introduce it, since it requires significant costs, especially in companies with big amount workers.

2.Alternative system

As a rule, organizations use a more simplified bonus system, in which incentive payments depend on the enterprise’s profit in the reporting period. At the same time, payments can be in the form of a fixed amount, which depends on the employee’s position and his salary, as well as in the form of a percentage of the salary.

What about royalties?

Is the award subject to personal income tax?

Yes, since the premium forms an object of taxation under personal income tax and is not used among non-taxable income (for example, benefits and compensation, payment vocational training or retraining, etc.). In this case, the tax must be paid on the day the money was received or the next. However, the Tax Code states that no tax is deducted from amounts up to 4,000 rubles. Therefore, if the bonus for the year is within these limits, it is given in full to the employee.

The same applies to contributions to funds.

Since a bonus is essentially a remuneration for work, it is part of the employee’s salary (Article 129 of the Labor Code of the Russian Federation), therefore contributions are also calculated on it.

Are entries about bonuses provided for in the wage system included in work books?

​ According to the provisions of paragraph 25 of the Decree of the Government of the Russian Federation “On work books” dated April 16, 2003 No. 225: information on bonuses paid on a regular basis, in work book

are not included. Therefore, if when searching new job

G.G. Myagkova notes that bonuses are an economic method of stimulating employee interest in solving business problems.

The essence of the bonus system of remuneration is that the employee, in addition to the established earnings accrued in accordance with the established measure of labor, receives additional cash accruals, which are called bonuses, for additional labor results compared to the established standards.

Bonuses are introduced in order to increase employee interest in the final results of work, stimulate improvement in the quality of products, and save money. material resources and much more.

The bonus begins with an assessment; you also need to remember the basic principle: the variable part of the salary is intended to stimulate work activity and should encourage the achievement of above-standard results. And you should always remember that the bonus is not part of the salary. After all, deprivation of a bonus in this case creates stress, conflicts and leads to demotivation of staff.

The Performance Related Pay PRP system is based on the procedure for assessing personnel based on key performance indicators of the enterprise (KPI). To implement this system into management practice, it is necessary to develop simple and reliable methods that will establish a connection between the employee’s KPI values ​​and the value of the variable part of the salary. To do this, you should evaluate personnel using KPIs.

Let us describe this technique in detail. For each position in the organization, based on the employee’s job functions, two models (tables) are developed - results and competencies. The first lists all performance criteria for evaluating performance: quantitative and qualitative, individual and team. In the second - the competencies required for this position: corporate (common to all company personnel), managerial and expert (vocational). From the two indicated models, 5-7 key indicators (of any type) are selected to assess the employee’s results and competencies in the coming month (quarter or other reporting period - depends on the position level) and are recorded in the personal performance table (see Table 2). In this case, competencies are “equated” to the quality results of the employee’s activities. Each of the selected indicators, in accordance with the priorities of the immediate manager, is assigned a weight - from 0 to 1 (the total weight should be 1).

Table 2 - Employee’s personal performance

For all indicators, three efficiency levels are set:

1. Base - the worst permissible value (zero point) from which the result begins to be counted.

2. Norm - a level that must be achieved taking into account the circumstances (for example, the market situation), the characteristics and complexity of the work, and the capabilities of the employee. This is a satisfactory indicator value.

3. Goal is an excess level to which you need to strive.

At the end of the month (quarter), the actual KPI values ​​are assessed. In this case, quantitative indicators are measured on a natural metric scale, and qualitative indicators are measured on an ordinal 100-point scale. With its help, you can take a flexible approach to assessing quality KPI indicators, setting “reference points”, for example: base - from 0 to 20, norm - from 40 to 60, goal - from 80 to 100 points. At the same time, all assessments should be written out so that employees understand exactly what results internal clients expect from them.

After assessing the actual KPI value, the partial result of the work is determined this indicator according to the formula:

This result reflects the degree to which the norm has been met or exceeded. So, if the actual indicator is below the norm, then the partial result for it is from 0 to 100%. If the fact exceeds the norm, then the partial result is above 100%.

After evaluating each indicator, the employee's rating is determined. To do this, partial results (in%) are multiplied by the weight of the corresponding KPIs and added up. The result is a weighted average performance ratio, reflecting (in %) the overall performance of the employee for the reporting period, taking into account the importance and actual values ​​of all his KPIs. If the coefficient is more than 100%, this indicates a person’s high performance (above the norm), if less, it means that for some or even all indicators the norm has not been achieved, and the overall result of work is below the established level.

Next, you should link the ratings received and the amount of the employee’s bonus. To do this, it is necessary to remember the basic principle of bonuses: the variable part of the salary is intended to stimulate people’s work activity and should encourage them to achieve above-standard results. IN Russian practice There are often cases when the bonus is considered in fact as part of the salary and is paid automatically when the plan is fulfilled. If standard indicators the employee does not achieve, he or she loses the bonus in whole or in part. This practice creates nervousness, stress, conflicts and leads to demotivation of staff. The variable part of the salary should encourage people to achieve higher results compared to standard ones. And for fulfilling the plan, the employee must receive a salary. It is important that the permanent part of the salary remains constant! Based on these considerations, we will consider two methods of calculating bonuses, if known KPI assessments employee.

The first method of calculating bonuses.

The variable part of the salary (performance bonus) is calculated as a percentage of the official salary using the employee’s performance coefficient using the formula:

This formula is applicable only to those employees whose performance ratio is above 100%, i.e. for those who have achieved above-standard indicators, taking into account the values ​​of all KPIs and their weights. Otherwise, these persons do not receive a bonus. The amount of payment is limited by the employee's bonus fund.

The second method of calculating bonuses.

The total bonus based on performance is calculated on the basis of the employee's bonus fund as the sum of private bonuses earned for each KPI separately. If the size of the bonus fund is known, then the maximum bonuses for all KPIs are first determined depending on their weights:

Then the actual bonus for each KPI is calculated as a certain fraction of the maximum bonus, depending on how much the actual value of this indicator exceeds the norm:

This formula is applicable only for those indicators for which the actual indicators are greater than the norm. Otherwise, no bonus is awarded for this indicator. Then the private bonuses for all KPIs are added up, and the employee’s total bonus is displayed:

The first method is more stringent for employees, since it hides penalties for failure to comply with specific KPI standards. If according to these performance indicators the result is less than 100%, then the performance coefficient decreases and, as a result, the employee’s bonus decreases. Thus, the first method of calculating it to a greater extent encourages people to pay attention to all indicators, and not just the most important ones.

However, it should be borne in mind that the basic KPI values ​​should not be overestimated or underestimated. Otherwise, this may lead to the fact that the result (in percentage) for these indicators will be inadequately high, if the fact turns out to be even slightly higher than the norm, or too low, otherwise. It is clear that this will distort the performance ratio. In other words, the range between the base and the norm should be wide enough to increase the stability of the estimation results and premium calculations.

The second method is more democratic, since it does not involve a fine. As noted above, bonuses for indicators for which the standard is not achieved are simply not awarded.

On the one hand, this is good, because... The threat of punishment irritates and demotivates many people. In fact, a fine for failure to comply with the norm is a hidden deduction from the permanent part of the salary, which contradicts one of the basic principles of remuneration: a permanent salary should remain constant. If the standard is not met, you should not blame the person, but figure out why this happened. After all, in any organization everything is interconnected, and the reasons can be very diverse. And the bonus should not be a means of punishment for omissions, but a tool of encouragement for achievements.

On the other hand, this is bad, because... employees may simply ignore some indicators that they do not consider necessary to fulfill, or not make any effort to perform their duties at all if they realize that they cannot cope with the standard. Due to the fact that penalties are not included in the calculation of bonuses, the workload on the immediate supervisor increases. To avoid this, the manager must work with subordinates, find out the reasons for low results and motivate people in other ways, primarily intangible.

Stimulus (lat. stimulus - goad, driver) - external urge to action, push, motivating reason.

Labor incentives involves the creation of conditions (economic mechanism) under which active labor activity, which produces certain, pre-fixed results, becomes a necessary and sufficient condition for satisfying the significant and socially determined needs of the employee and for the formation of his motives for work. Incentive goal - not to encourage a person to work in general, but to encourage him to do better (more) what is determined by the labor relationship.

Motive - this is what causes certain human actions, his internal and external driving forces.

IN motive structure labor includes:

the need that the employee wants to satisfy;

a good that can satisfy this need;

labor action , necessary to obtain the benefit;

price - costs of a material and moral nature associated with the implementation of labor actions.

Work motivation - this is the employee’s desire to satisfy needs (obtain certain benefits) through labor activity. The influence of motivation on human behavior largely depends on many factors, it is very individual and can change under the influence of motives and feedback from human activity.

A good job of motivating employees does:

To increase turnover and profit;

To improve the quality of products;

Towards a more creative approach and activity in implementing the achievements of scientific and technical progress;

To an increased influx of employees;

To increase their performance;

Towards greater cohesion and solidarity;

To reduce staff turnover;

To improve the company's reputation.

On a person who is described by some motivational profile, in order to change his behavior in the organization, influence is provided in the form of some incentive. Classification forms of incentives:

1. Negative - displeasure, punishment, threat of job loss.

2. Cash - wages, including all types of bonuses and allowances.

3. Natural - buying or renting housing, providing a car, etc.

4. Moral - diplomas, badges of honor, presentation for awards, honor boards, etc.

5. Paternalism (care for the employee) - additional social and medical insurance, creation of conditions for recreation, etc.

6. Organizational - working conditions, its content and organization.

7. Involvement in co-ownership and participation in management.

Having received a stimulus, a person reacts to it in accordance with his motivational profile. This reaction May be positive, and the person will change his behavior as intended; neutral; negative when the unwanted behavior only gets worse.

In concept compensation package includes:

Salary is a constant part of remuneration expressed in some monetary value.

The bonus system, or bonus system, is part of the remuneration that can vary greatly from company to company, from position to position, from employee to employee.

The non-monetary reward system, which in turn is divided into two parts:

Non-monetary material reward - everything that an employee can touch, feel, keep for himself or use,

Not material reward.

Forms of incentives

Table 8.5 – Forms of incentives

Presentation of certificates, badges, pennants, placement of photographs on the honor board. In foreign practice, honorary titles and awards, public incentives are used (public reprimands are avoided, especially in Japan). In the USA, a merit-based assessment model is used for moral stimulation. Circles are created (“golden circle”, etc.)

Stimulation methods

As part of motivation programs, two levels of incentive methods can be distinguished: basic and competitive. Part basic level

includes motivation methods traditionally included in a standard employee compensation package: salary, insurance, benefits provided by the company. Included competitive level

motivation methods are highlighted that have the main impact on employees to achieve the main goal of the company.

Figure 8.1 - Methods of stimulating competitive level The challenge of incentive methods – in orienting employees to improve the company’s efficiency in the future, creating interest in achieving future high results - option plans (with the option exercise price higher than the current market price of the stock).

The Challenge of Reward Methods – in encouraging employees for achieved results, recognizing their current and past achievements – bonus plans.

In practice, the most common payment of remuneration is for key performance results, namely, in the following main areas:

For bonuses for fulfilling and exceeding the plan according to established bonus systems, and, above all, for fulfilling tasks and obligations for the supply of products in accordance with concluded contracts;

For bonuses for high-quality manufacturing and timely shipment of products for export;

For bonuses to employees for the creation, development and implementation new technology;

For bonuses based on the results of competitions, shows and competitions aimed at increasing production efficiency;

For one-time incentives for individual employees for completing particularly important production tasks;

To pay remuneration to employees for the overall results of work for the year;

For bonuses for work aimed at improving the quality of products;

For payment next holidays in the part corresponding to the share of their wages paid from the material incentive fund and regional coefficients for bonuses accrued from this fund;

To pay bonuses for special systems bonuses and incentives for other achievements in work;

For additional stimulation of related enterprises;

Based on these directions, the distribution of funds in the budget for the expenditure of material incentives occurs.

The composition of bonus indicators is selected in advance by expert method and approved by the board of the enterprise. Next, the quantitative relationship between the achievement of the final result and the amount of accrued profit for its achievement is determined. The calculation of the total bonus amount (Po) is carried out by employee categories by adding bonus payments using the formula (for example)

P 0 = (P np + P nt + P er + P sb + P kch),

Where, P np - implementation of the plan for the range of products;

P nt - implementation of the plan for the introduction of new equipment, % P er - implementation of tasks to save production resources, % P sb - reduction of the cost of products, works and services, % P kch - high quality manufactured products.

At the same time, it is necessary to strive for equal intensity of the standard values ​​established for each indicator, so that the employee does not create a desire to give preference to some indicators at the expense of others. Thus, a bonus for meeting production standards should be paid only if the work is performed with high quality, and vice versa.

To ensure the interest of workers in achieving high labor results and taking into account specific production tasks, the level of the bonus indicator can be set: a) according to the actually achieved (maximum high or acceptable) average production level at this enterprise; b) above the achieved average level, based on the production capacity of the equipment and regulatory parameters. When setting premiums important point is an assessment of the tension of the bonus indicator. It allows you to differentiate the size of bonuses by department and workplace, providing higher remuneration for work of greater intensity. The intensity of the bonus indicator is determined by comparing the established level with the level of the previous period, as well as based on the level of use production capacity, labor and material resources.

The forms and sizes of bonuses depend on the category of the enterprise character. Bonuses are paid to workers for completing a given amount of work, ensuring the required quality of products and production standards in the form of a calculated percentage of the hourly tariff rate, i.e. The bonus accrues towards the basic salary.

In fact, bonuses for workers are aimed at achieving group results of teams, sections and workshops and are not always related to the final result of the enterprise. First way bonuses - payment a certain percentage from the basic salary (official salary, tariff rate of payment) is made according to the following formula

Where Z p- employee’s bonus earnings (bonus), rub.; 3 0 - basic salary (official salary, tariff rate), rub.; rear additional wages (additional payments, piecework), rub.; 100 - transition coefficient from percent; P 0- the total amount of the premium in %. Calculation example : Z o = 2000 rub., Z d = 1122 rub., P o = 24%.

Second way bonuses are based on the distribution of part net profit or a material incentive fund (FIF) between all employees of the organization in proportion to the labor contribution coefficient (LCC) of the employee.

With this method, the bonus for a specific employee is calculated using the formula Salary i =FMP k *KTV i /åKTV i ,

Where, KTV i is the coefficient of labor contribution of the 1st employee, share. Determined by the head of the unit in the range from 0 to 2 and approved by the board of the organization; åKTV i - - the sum of KTV for all employees of the organization, shares;

FMP - material incentive fund, rub.

Calculation example: , KTV i = 1.5; åKTV i = 280 points; FMP = 139814 rub.

Z p = 1.56: 280 * 39814 = 749 rub. Advantage this method is a more democratic nature of the distribution of bonuses without taking into account the influence of basic and additional wages, which, according to certain employee criteria, can differ by 8-10 times. Third way- a bonus in the form of a pre-agreed percentage of net income (material incentive fund) for each percentage of exceeding the final result. Maximum size bonuses are included in the provisions on remuneration (bonuses) and are known in advance. The method for determining percentages is most often expert, through many years of agreement between the administration of the enterprise and the trade union. In case of failure to meet planned targets and in case of various violations, the bonus is reduced, sometimes up to 100%, which is quite reasonable, because Encouraging marriage and ineffective work of individual workers leads to a sharp deterioration in the climate in the team.

In addition, to ensure efficiency it is necessary to be able to change the level of established indicators. Third criterion requires clear consideration of the target direction of the bonus system. If it is necessary to perform an indicator at a previously achieved level, then when assessing effectiveness it is necessary to compare the average actually achieved level of performance with the initial level. If they are equal or slightly exceed the initial level, the bonus system has a positive effect on material interest. If the goal of the bonus system is to stimulate an increase in bonus indicators, then even maintaining the indicator, not to mention its deterioration, indicates that the stimulating effect of the bonus system on employee interest has exhausted itself. Fourth criterion efficiency presupposes that the amount of incentives corresponds to the amount of the employee’s labor contribution. Comparison of labor efforts to achieve various indicators is very difficult and can only be done on the basis expert assessment. The size of bonuses for the fulfillment of indicators should be differentiated depending on how much the stimulated level of their fulfillment corresponds to the average level actually achieved in the base period (the more the stimulated level of fulfillment exceeds average level indicators in the base period, the higher the premium should be). Fifth criterion efficiency implies right choice circle of bonus workers. Its compliance, according to experts, is necessary for the following reasons: firstly, to identify and exclude from the circle of bonus workers those who have little influence on the bonus rate, which contributes, first of all, to the rational use of bonus funds, secondly, for a differentiated approach to establishing initial bases, bonus conditions and bonus amounts for employees of certain professions and types of work. Taking into account all these indicators, it is possible to create a zone of maximum stimulating effect of the bonus system and ensure the best correspondence of bonus amounts to labor contribution.

The status function is important, first of all, for the workers themselves, at the level of their claims to the salary that workers of the corresponding professions have in other companies, and the orientation of personnel to a higher level of material well-being. Effective implementation of the incentive function of wages is important from the position of company management. Its essence lies in encouraging the employee to be active at work, to achieve maximum output, and to increase labor efficiency. This goal is served by establishing the amount of income depending on the results of labor achieved by each person. The implementation of the stimulating function is carried out by the management of the company through specific remuneration systems based on the assessment of labor results and the connection between the size of the wage fund and the efficiency of the company. The regulatory function of wages affects the relationship between supply and demand work force, on the formation of personnel (number of employees and professional qualifications) and the degree of their employment. The essence of the resource-allocation function is to optimize the placement labor resources by region, economic sector, enterprise. In conditions when government regulation in the field of placement of labor resources is reduced to a minimum, and the formation of an effectively functioning labor market is possible only if each employee has freedom in choosing where to apply his labor; the desire to improve the standard of living determines his movement in order to find work that best satisfies his needs . The purpose of the function of forming effective demand of the population is to link effective demand, which is understood as the form of manifestation of needs provided in cash buyers, and the production of consumer goods. Since effective demand is formed under the influence of two main factors - the needs and income of society, with the help of wages in market conditions the necessary proportions are established between product supply and demand.

The subsistence minimum is a consumer budget that determines the minimum acceptable limits for the consumption of the most important material goods and services (food, non-food products, sanitation and hygiene items, medicines, housing and communal services and other services). The national minimum wage serves as the basis for determining the minimum tariff rate and salary at enterprises (organizations)

Contractual regulation of wages provides for at least four levels:

general tariff agreement concluded between the Government of the Russian Federation, associations of employers and associations of trade unions operating at the federal level;

Industry tariff agreements concluded between industry representatives of employers and industry trade unions;

Special (territorial) agreements regulating labor relations between employers and employees at the territory level;

A collective agreement of an enterprise concluded between its administration and the trade union (or trade unions) of the enterprise's employees.

Taking into account regional differences in the cost of living, the state carries out territorial regulation of wages, which is based on the zoning of the territory of Russia according to the natural and climatic conditions of the population. The system of territorial regulation of wages includes:

regional coefficients to wages; percentage bonuses to wages; coefficients for wages for desert and waterlessness of the area; coefficients for high altitude areas.

2) establishing reasonable differences in the remuneration of workers depending on the level of their qualifications and the complexity of the work they perform;

3) creating advantages in remuneration for employees, who to the greatest extent determine scientific and technological progress, the development of entrepreneurship, and the introduction of progressive forms of labor and production organization.

The most important components of tariff conditions of remuneration are:

Tariff and qualification reference books;

minimum tariff rates of the lowest category for remuneration of workers and minimum wages for specialists and employees;

Tariff schedules to establish wage rates higher than the first;

Scheme official salaries to differentiate wages depending on its complexity, employee qualifications, and length of service in a given specialty;

Additional payments and allowances to tariff rates and salaries depending on working conditions, its intensity, working hours and other working conditions.

Related information.