Use of employee bonuses for production purposes. Bonus methodology that ensures the interest of the team in the implementation of new ideas

Appendix

PROCEDURE FOR CREATING AND USING CARDS OF INDICATORS FOR ASSESSING LABOR RESULTS FOR A CERTAIN PERIOD

Glossary of basic terms

Auxiliary units- divisions of the enterprise, the result of which is service maintenance the main departments of the plant.

Award group- a group of positions for which the same bonus conditions are established.

Group indicators- indicators for assessing the effectiveness and efficiency of the work of employees of one structural unit or enterprises as a whole, aimed at measuring the degree of achievement of the general goals set for this group. A group indicator (usually quantitative) is common to all employees in a given group. The share of group indicators in the overall assessment is determined separately for each group of positions.

Performance evaluation range- values ​​of a quantitative indicator (from minimum to maximum), within which the amount of the premium is determined.

Individual indicators- indicators for evaluating the effectiveness and efficiency of an individual employee, used to measure the degree of achievement of the goals set for him. Individual indicators can be both quantitative and qualitative.

Map of indicators for evaluating the results of work for the position (Further- indicator map) - a set of indicators corresponding to the key areas of responsibility of this position, indicating the weight, range of performance assessment, calculation methodology, objects of assessment, data sources for calculation.

Qualitative (expert) indicators- indicators designed to evaluate the performance of an employee in his position, performed on the basis of expert findings of several persons (experts). Qualitative indicators are calculated in accordance with the methodology for performing an expert assessment of labor results.

quantitative data- data on the company's activities for the assessment period, expressed in specific units of measurement. Used to calculate quantitative indicators.

Quantitative indicators- indicators reflecting the degree of achievement of the target result; expressed in physical or monetary units, as well as in relative form. The calculation methodology and data sources for quantitative indicators are indicated in the individual scorecard for each position.

Object of assessment- one of the criteria for expert evaluation, a qualitative indicator of labor results. Each object is evaluated separately. In the system for assessing the results of a company's work, usually two to five objects of assessment are used for one expert indicator.

Main divisions- divisions of the enterprise, the result of which is the release of marketable products.

Reporting period- the period for which the evaluation of the results of labor is carried out (month, quarter, year).

Assessed- an employee of the company holding a position included in the performance appraisal system. His activities in this position reporting period subject to evaluation.

Evaluator (expert)- an employee of the company included in the system for evaluating the results of work as an expert. Is an internal and / or external client (consumer of the results of labor) of the assessed employee.

Indicators for evaluating the results of labor- indicators of the effectiveness and efficiency of the activities of an individual employee, departments and the company as a whole. Performance indicators are divided into group and individual, quantitative and qualitative.

Bonus (variable remuneration)- additional remuneration, depending both on the results of work specific employee and from achieving the planned results of the company as a whole.

N-1 level employees- employees directly reporting to the director of the enterprise.

N-2 level employees- employees directly reporting to the directors in the areas.

Employees at N-3 level and below- workers subordinate to lower-level managers and ordinary workers.

The actual value of the indicator- the value of the quantitative indicator for evaluating the results of labor for the reporting period, calculated in accordance with the calculation methodology given in the scorecard.

1. Map of performance evaluation indicators (I)

Agreed:
Head master _____________________

Note:

1. For major divisions, it is recommended to use two types of group scores: an enterprise score and a division score. For positions of level N-3 and above, the group indicator of the enterprise is used, and for positions of lower levels, the indicator of the division.

In some cases, instead of a group indicator, the “mandatory conditions” parameter may be used, under which the premium for this indicator is not calculated through algorithms, but is set in a specific numerical expression. An example is the bonus card above.

2. An example of calculating the premium: suppose the performance of the norms was 125.5%

The size of the premium, therefore, amounted to 12.75%.

For auxiliary departments, regardless of the level of the position occupied by the employee, the indicator of the activity of the entire enterprise is used as a group indicator (or condition).

3. Individual indicators are determined in accordance with the key areas of responsibility of the assessed employee, occupying this position. The weight of each individual indicator should be set in the range of 10–60%. In exceptional cases, for piecework workers, it is allowed to set the weight of an individual indicator in the range of 10–90%.

4. The performance evaluation range for each quantitative indicator is determined on the basis of statistical data for previous periods. Such a sample should cover at least four periods. The average value of the sample for the year is taken as the maximum value of the bonus scale.

For a qualitative (expert) indicator, it is necessary to bring the objects of assessment that reveal its essence. The performance appraisal system usually uses two to five appraisal objects for each indicator. Also in the column for this indicator is a list of assessors with an indication of the weight of their opinions in the overall assessment.

Performance scorecard (II)


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5. Peer review scores may be increased to five or reduced to zero. Experts fill out an expert assessment questionnaire, then an order is issued to increase (decrease) the score.

With an expert assessment of five points, the maximum percentage of the premium for the indicator increases to 29.2%. Thus, with an expert assessment other than three, the percentage of the premium for the indicator is calculated by the formula:

Expert review

For example, department employees are given expert review three points on a five-point scale, then 3: 5 x 29.2% = 17.52%.

6. The bonus card is agreed with the immediate supervisor of the assessed employee or with the head of the structural unit.

2. Rules for calculating the amount of premium by indicator

The methodology for calculating the amount of the premium for each indicator is given on a separate sheet, as an appendix to performance evaluation map and in accordance with it.

To calculate the amount of the premium by a quantitative indicator, such a technique can be used. The performance evaluation range is divided into an even number of intervals (usually from 4 to 10) as follows: first, the middle of the performance evaluation range and the corresponding average bonus for the indicator are determined:

As a result of successive division of the range, we get the n-th number of gaps: , ... .

After the range of performance evaluation is divided into a finite number of equal intervals, the size of the bonus for the indicator is determined according to the following rule:

x n = b or more

Graphically, this can be represented as follows:

Example. Average percentage employee bonus for certain period is 20%. The weight of the indicator is 30%, the range of performance assessment is 80–120%. In this case, it is advisable to break the performance evaluation range into four intervals: , , , .

The maximum premium for this indicator will be:

For the interval

2 X 2 x 20% x 30% = 4,8%.

For intervals , the calculation of the premium is similar to intervals , .

For actual values ​​of the indicator less than 80%, the premium will be 0%, and for those exceeding 120% - 12%.

Thus, the amount of the premium in this example is determined according to the following scheme:

3. Appendix to the performance evaluation scorecard (I)


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Note:

1. To calculate the premium based on a qualitative indicator, it is recommended to use a methodology similar to the method for calculating the premium based on a quantitative indicator.

Graphical representation:

2. Overall size the premium for the period is calculated as the sum of the actual values ​​of the premium (in percent) for each indicator.

Annex to the performance evaluation scorecard (II)


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1. The procedure for calculating the due amount of the premium for the reporting period.

employees of the labor department and wages(OTiZ) the amount of the bonus due for the reporting period is calculated based on the certificates provided by the heads of structural divisions on the fulfillment of group and individual indicators in the prescribed manner.

OTiZ employees bring information about the actual amount of the bonus (including by indicators) to the immediate supervisor of the employee in order to further communicate it to the employees of the enterprise in the prescribed manner.

2. The procedure for revising the maps of indicators for assessing the results of labor for the reporting period.

Reason for making changes to performance evaluation scorecard is an:

    change in the main functions of the activity of an employee (group of employees), in the event of a reorganization, changes organizational structure, release strength, etc.;

    analysis of the degree of achievement of results carried out by OH&S employees, identification of indicators for evaluating the results of work that do not have a stimulating effect on the employee (group of employees) in achieving higher performance by him (them).

4. The procedure for filing mutual claims and the distribution of variable remuneration (bonuses) between labor collectives and employees

Procedure for filing Claims and distribution of variable remuneration (premiums)

1. General Provisions.

This procedure has been developed and introduced in order to:

    creation of prerequisites and conditions for highly productive work of labor collectives employed at various stages production process, and in different, but interrelated processes (production, provision, maintenance, management);

    development of labor rivalry;

    increasing the moral and material interest of labor collectives (teams) and individual workers in achieving high final results.

2.1. A claim is a total expression of wage losses incurred by a team (site, department, service) in the reporting month through the fault of subcontracting teams that are in industrial relations.

2.2. The claim is drawn up on the principle of its recognition, i.e. the presence of mutual consent of the labor collectives (the sender and the recipient of the claim) in the form of an Act and is confirmed by a signature senior management(sample - Form No. 1).

2.3. The basis for filing a Claim may be: downtime, accidents, low quality products, interruptions in supply, etc., which significantly affected the results of the work of this team for the reporting month.

2.4. The calculation of the amount of wage losses for the Claims filed is carried out by the OTiZ on the basis of the Act and the data of the relevant departments and services of the enterprise (according to the function belonging), confirming the legitimacy of the Claim.

The amount of wage losses is calculated based on the amount of variable remuneration due to the labor collective - the sender of the Claim in the reporting month in accordance with clause 5.2.2. Regulations on the conditions of remuneration and bonuses for employees.

2.5. Claims against the labor collective (team) about poor-quality performance of work (services) or non-compliance with the requirements within the framework of industrial relations between interconnected teams or teams, is expressed in the redistribution of the premium between the sender and recipient Claims in the direction of increase or decrease (respectively) are presented in the following okay.

2.6. To simplify the calculation of the amount of wage losses and the amount of penalties charged for the Claim, the system of labor contribution coefficients (KTV) presented in Form number 2 to this Order, namely:

    at the KTV team< 1,0 (penalties) - as a product of the amount of variable remuneration calculated on the basis of individual performance indicators of the labor collective - recipient Claims for the reporting month as a percentage, the amount of salaries of this team and the established KTV, divided by 100%;

    when the collective TV is > 1.0- an additional payment is made to the amount of variable remuneration sending team Claims calculated on the basis of individual performance indicators for the reporting month, which is calculated in the amount of penalties received, but not more than 50% of the amount of variable remuneration due team - recipient Claims based on the results of work for the reporting month.

The redistribution of the amount of the bonus between teams, taking into account penalties, is approved by the Director for Personnel and Social Development.

2.7. The Acts of Mutual Claims drawn up in the above manner are submitted to the OTiZ to calculate the amount of penalties in the working order, that is, as they are presented (do not accumulate at the end of the month).

2.8. Within labor collectives, the amount of variable remuneration is redistributed among employees, taking into account the coefficients of their labor efficiency (KET), i.e., in proportion to the labor contribution of each employee. KET is set by the immediate supervisor labor collective(senior foreman, foreman, shift foreman, foreman, etc.) in agreement with the trade union group.

It should be taken into account that:

    KET equal to one, is established for employees who did not have any comments from the administration within a month, who completed the production task with high quality, did not violate labor discipline, labor protection rules and other omissions;

    KET below one and up to zero is established for employees who worked less productively and intensively than the rest of the team, allowed marriage, violations of technology, labor discipline, labor protection and other omissions;

    KET above one up to 1.5, as a rule, is set for employees who have successfully completed all production tasks and tasks of managers; who showed initiative aimed at improving the efficiency of the team; achieved a high quality of work; performing the functions of absent employees; combining professions; successfully performed the most labor-intensive and strenuous work; those who have shown high professional skills, etc.

The heads of the teams receiving the Claim are given the right not to present for bonuses in the reporting month precisely those employees through whose fault the Claim was received (accidents, defects in work, violation technological process, workers and job descriptions etc.).

Form 1

ACT
on making a claim to the labor collective


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Form 2

SCROLL
claims and the amount of increase and decrease in labor contribution coefficients

Tab. one. Indicative list increasing indicators in determining the CTI for the team - the sender of the Claim

No. p / p

Name Claims

Value KTV

Increasing the intensity of labor, additional costs of working time due to the fault of subcontractors (other structural divisions)

from 0.1 to 0.3

Additional labor costs for the correction of marriage due to the supply of low-quality raw materials, materials, semi-finished products, etc.

from 0.1 to 0.5

Performing the most time-consuming and complex work in comparison with other structural units (teams)

from 0.1 to 0.3

Elimination of the consequences of an accident that led to losses in production (failure to meet production standards due to downtime through no fault of the team that sent the Claim)

from 0.1 to 0.3

Development and implementation of new projects aimed at improving production efficiency to make up for losses

Tab. 2. An indicative list of reducing indicators when determining the CTI for the team - the recipient of the Claim

No. p / p

Name Claims

Value KTV

Excessive downtime of the site equipment due to the fault of subcontractors (service department) for a certain period

from 0.1 to 0.3

Violation of technological discipline, standards requirements

from 0.1 to 0.5

Low quality of transferred finished products (works, services) for further processing (use)

from 0.1 to 0.3

Failure to provide raw materials, materials, tools, electricity and other necessary resources

from 0.1 to 0.5

Non-fulfillment or untimely fulfillment of the requirements for a structural subdivision by related subdivisions

from 0.1 to 0.5

Irregularity of work due to the fault of the structural unit - the recipient of the Claim

from 0.1 to 0.5

Form 3

Tab. 1. List of factors affecting the value of the employee's KET

No. p / p

Name Claims

Value KTV

Constant overfulfillment of shift tasks and labor standards
Higher quality of work compared to other workers
Reduced equipment downtime against established norms
Demonstration of initiative by the employee to prevent downtime of equipment and employees
Combination of professions, expansion of the service area
Constant performance, along with their duties, of the functions of an absent employee
High intensity of work, performance of work of increased danger
Performing the most time-consuming and complex work
The manifestation of professional excellence that ensures higher productivity at work high quality works and reduction of terms of performance of the task
Saving basic and auxiliary materials, electricity and other resources
Development and implementation of new projects aimed at increasing production efficiency

Tab. 2. List of reducing indicators for determining the KET

No. p / p

Name Claims

Value KTV

Non-fulfillment or poor-quality fulfillment of production tasks
Insufficient intensity or systematic lag behind the general pace of collective work
Violation technological instructions, standard requirements
Unsatisfactory maintenance of equipment and workplace, violation of equipment operation rules
Violation of the rules of labor protection and culture of production
Systematic non-fulfillment or untimely fulfillment of duties in accordance with one's job (work) instructions
Systematic execution of work with low quality, errors
Irrational use of raw materials, materials, tools, electricity and other resources
Increased equipment downtime due to the fault of the employee
Insufficient production skills, low level of professional skills
Systematic failure to meet production standards
Violation of labor discipline, internal labor regulations, production culture

Incentives for employees of the enterprise in the form of allowances and bonuses can be of two types:

  • 1) for personal achievements;
  • 2) for the overall performance of the enterprise or its division.

In the first case, employees are rewarded for achieving the planned (normative) indicators of their work or for initiative proposals aimed at saving resources, increasing output, and improving its quality. If the economic effect can be calculated from these proposals, then the amount of the corresponding allowances and bonuses is determined in accordance with the system of registration of rationalization proposals in force at the enterprise. Enterprises have the right to independently set the amount of allowances and bonuses, depending on the amount economic effect. Corresponding payments are made, as a rule, according to regressive scales. For example, if the value of the effect is up to 1 thousand rubles, then 50% of the effect is directed to the promotion; if within the range of 10 thousand to 100 thousand rubles. - 40%; from 100 thousand to 500 thousand rubles. - 30%, etc. With a significant effect, the author receives a one-time bonus, and then monthly allowances as his ideas come to fruition.

Bonus systems for the overall performance of an enterprise can be based either on a fixed amount of bonuses as a percentage of the tariff part of earnings, or on the principle of "sharing in profits", when the amount of an employee's bonus depends on the actual results of the enterprise in the corresponding period.

If employees know reliable information about the amount of profit of the enterprise, then the option of "sharing in profits" is preferable. This situation is possible at relatively small enterprises, where the administration has a large credit of trust. Conditions economic activity in Russia at the beginning of the 21st century. are such that the leaders of many enterprises seek to underestimate the amount of profit reflected in the accounting documents. Therefore, a fixed (known in advance) size (percentage) of bonuses may be preferable for employees. At favorable conditions the administration, of course, can increase the size of the bonus in excess of the original.

Enterprise Incentive Fund(F p) is formed from the actually received income according to the residual principle. From total amount distributable income are deducted:

  • - normative wage fund (F n);
  • - fund of royalties (F a);
  • - technical development fund (F t);
  • - fund social development(F with p);
  • - dividend fund (F l).

After establishing the total value of F p for the enterprise, incentive funds for individual divisions are determined. Usually F p is distributed among departments in proportion to their regulatory funds(taking into account mutual claims). This approach does not take into account the real contribution of departments to improving efficiency.

The authors of ideas, inventions and rationalization proposals of a technical, organizational and economic nature have the greatest influence on profit growth. At the same time, the process of production and sale of products cannot be carried out without the activities of those employees who did not offer new ideas in this period, but conscientiously performed their duties. Therefore, the enterprise incentive fund should be distributed between departments in accordance with the labor efficiency of their employees according to the standard

where Ф w - normative wage fund of the /-th division; F a (- fund of royalties of the /-th division.

The incentive fund of the /-th division is determined on the basis of the standard e a according to the formula

Note that with a reasonable system of rationing and remuneration, the values ​​F a, and F n / in formulas (9.6.11) and (9.6.12) characterize the ratio of a-labor and (3-labor in the overall result of the unit's activities. The sum of F n / + Ф a/ is proportional to the contribution of the workshop or department to the income of the enterprise.

The above procedure for the distribution of the enterprise incentive fund ensures the interest of each department in the development and implementation of projects aimed at increasing efficiency. This order enhances the prestige creative activity, and consequently, those employees who are the authors of the most significant projects. With reasonable wages, the traditional Russian dislike for inventors and innovators can be replaced, if not by love, then at least by the realization of the fact that the income of all employees of the enterprise directly depends on the conditions for creating and applying new ideas.

Let's consider an example of calculation.

Let's assume that the enterprise consists of two shops. The normative wage funds are:

Enterprise Bonus Fund:

If bonuses are accrued in proportion to the normative funds, then the bonus rate will be:

In this case, the bonus funds of the shops will be equal to:

The bonus rate will be:

Then the bonus funds of the shops will be equal to:

As can be seen from the considered example, the difference in bonus funds can be significant. This is an important factor the attitude of the personnel of the unit to the development and implementation of innovations.

The described methodology for the formation of incentive funds provides the greatest objectivity when comparing the results of the activities of the enterprise's divisions. All of them are obliged to fulfill their planned tasks. Therefore, manifestations of initiative should be expressed in the form of inventions and rationalization proposals of a technical and organizational nature. The best unit is the unit that has received the highest amount of royalties per full-time employee.

The problem of rewarding employees of enterprises remains relevant to this day, as more and more importance is attached to the effectiveness of employee motivation, there is a growing need to improve the bonus system for personnel.

Before analyzing how to reward your employees, you need to understand what the 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.

to measures financial 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, an announcement of gratitude and promotion to 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 allowances of a stimulating nature and bonus systems, which are established by collective agreements, agreements, local regulations.

The award statement should include:

  • General information - the main objectives 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 analyzes all types of bonuses that may be in the enterprise and for which they can be assigned.
  • Calculation and approval of the amount of the award - this section includes information on each type of award separately (to which circle of persons this award is assigned, what are the conditions for receiving it, as well as the amount of the award)
  • Final provisions - the procedure by which the document enters into force, its validity period, liability for non-compliance

The regulation is signed and approved by the director of the company, as well as all employees must be familiarized with this document against signature.

Employees can be rewarded according to the following indicators:

  • Quality of work
  • High performance
  • Performing additional work
  • Saving resources used
  • Reduced raw material costs
  • Inventive approach to work
  • Continuous work experience in the company

How is the reward system developed?

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

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

Further, the conditions for bonuses to employees are determined, data is collected on the amount of salaries in the organization, an assessment is made of the financial possibility of accruing bonuses and their estimated size.

The final decision on the implementation of the bonus system is made by the General Director, and information about its procedure is fixed in the internal regulations organizations.

Now we will consider 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 accrued to him for performing specific tasks. By accumulating a certain number of points by employees, they are encouraged.

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

This system is more convenient, but many organizations are hesitant to introduce it, as it requires significant costs, especially in companies with a large number of employees.


2.Alternative system

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

What about deductions?

Is the premium subject to income tax?

Yes, since the premium forms an object of taxation for personal income tax and is not used among non-taxable income (for example, benefits and compensations, payment vocational training or retraining, etc.). In this case, the tax should be paid on the day when the money was received or on the next. However, the tax code states that a fee is not deducted from an amount up to 4,000 rubles. Therefore, if the bonus for the year is within these limits, it is fully issued to the employee.

The same applies to contributions to funds.

Since the 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 accrued on it.

Are the bonuses provided for by the wage system recorded in work books? ​

According to the provisions of clause 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 entered.

Therefore, if in search new job, the employee needs to prove that he performed his duties well and all the requirements, then especially for such cases there are special documents (for example, a characteristic).

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

essence bonus system wages is that the employee in excess of the established earnings accrued in accordance with the established measure of labor, additional accruals are made Money, which are called bonuses, for additional results of labor in comparison with established standards.

Bonuses are introduced in order to increase the interest of employees in the final results of work, to stimulate the improvement of the quality of products, to save 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 designed to stimulate labor 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, the deprivation of the bonus in this case creates stress, conflicts and leads to demotivation of the staff.

Performance related pay (PRP) system is based on the personnel assessment procedure based on key performance indicators (KPI). To introduce this system into management practice, it is necessary to develop simple and reliable methods that will establish a relationship between the employee's KPI values ​​​​and the value of the variable part of the salary. To do this, you should evaluate the personnel according to KPI.

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

Table 2 - Personal performance of an employee

Three performance levels are set for all indicators:

1. Base - the worst acceptable value (zero point), from which the result starts counting.

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

3. Goal - above the standard level to which you want to strive.

At the end of the month (quarter), the actual KPI values ​​are evaluated. At the same time, quantitative indicators are measured on a natural metric scale, and qualitative indicators are measured on an ordinal 100-point scale. It provides flexibility in assessing quality indicators KPI by setting "reference points", for example: base - from 0 to 20, norm - from 40 to 60, target - from 80 to 100 points. At the same time, all assessments should be scheduled so that employees understand exactly what results internal customers expect from them.

After evaluating the actual value of KPI, a particular result of work on this indicator is determined in accordance with the formula:

This result reflects the degree of fulfillment or overfulfillment of the norm. 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 that reflects (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 the norm has not been achieved for some or even all indicators, and overall result work - below the established level.

Next, you should link the received estimates 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 the labor activity of people and should encourage them to achieve above-standard results. In Russian practice, there are cases when the bonus is actually considered as part of the salary and is paid automatically when the plan is fulfilled. If the employee does not reach the standard indicators, then he loses the bonus in whole or in part. This practice creates nervousness, stress, conflicts and leads to demotivation of the staff. The variable part of the salary should encourage people to achieve higher results compared to the normative ones. And for the implementation of the plan, the employee should receive a salary. It is important that the fixed part of the salary remains constant! Based on these considerations, we will consider two ways to calculate bonuses if the employee's KPI estimates are known.

The first way to calculate the premium.

The variable part of the salary (performance bonus) is calculated as a percentage of the official salary using the employee's performance ratio according to 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 the bonus. The amount of the payment is limited by the employee's bonus fund.

The second way to calculate the premium.

The total performance bonus 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 premium for each KPI is calculated as a fraction of the maximum premium, 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, the premium for this indicator is not charged. Then the private bonuses for all KPIs are added up, and the total employee bonus is displayed:

The first method is tougher for employees, since it hides penalties for non-fulfillment of the norm for certain KPIs. 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 way of calculating it stimulates people to a greater extent to pay attention to all indicators, and not just the most important ones.

However, it should be borne in mind that the base KPI values ​​​​should not be overestimated or underestimated. Otherwise, this may lead to the fact that the result (in percent) for these indicators will be inadequately high, if the fact turns out to be even slightly above 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 robustness of the valuation and premium calculation results.

The second method is more democratic, since it does not involve a fine. As noted above, the premium for indicators for which the norm is not reached is simply not charged.

On the one hand, this is good, because the threat of punishment to many people is annoying and demotivating. In fact, the penalty for not meeting the norm is a hidden deduction from the permanent part of the salary, which contradicts one of the basic principles of wages: the permanent salary must remain constant. If the standard is not met, one 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 award should not be a means of punishment for omissions, but an instrument 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 efforts at all to fulfill their duties if they realize that they are not meeting the standard. Due to the fact that penalties are not included in the calculation of the bonus, the burden on the immediate supervisor increases. To avoid this, the leader must work with subordinates, find out the reasons for low results and motivate people in other ways, primarily intangible.

  • What is the role of bonuses in the enterprise.
  • What are the reward methods?
  • How can an employer create its own effective system.
  • Why is it necessary to improve the system of bonuses for employees.

The employer is interested in the fact that the operating at his enterprise employee bonus system was not just an additional cost item for him, but really motivated the staff to work better. Read the article on how to achieve this.

Bonus system: goals and types

Why do you need bonuses in the enterprise

All employees are interested in receiving higher remuneration for their work. Prizes are an additional source income paid directly on the results of work, not to all employees, but only to those who work better. What are the indicators of their work, how are they worthy of encouragement, according to Art. 191 of the Labor Code of the Russian Federation, determined by the employer. The activity of the company as a whole depends on how correctly the evaluation criteria are defined and the entire incentive mechanism is built.

Improper bonuses to staff do not contribute to the development of the company, these will be potential losses. And a mechanism for paying bonuses that is incomprehensible to employees can lead to conflicts within the team.

An example of a bonus clause

On the contrary, a well-thought-out system is a powerful incentive:

  • for high-quality individual and collective work;
  • to increase labor productivity;
  • to improve the education and professionalism of employees.

Ultimately, the employer will also benefit from this.

Bonus system based on STI: experience of TNK-BP

The editors of the magazine "General Director" tells what indicators allow you to evaluate the effectiveness of the work of the staff, how to take into account the individual contribution to teamwork. Tested by the experience of the oil refinery.

Simple premium schemes

AT small companies managers do not develop complex bonus regulations, but use simple bonus payment formulas:

  • promotion in current activities on the basis of a certain percentage of revenue or an agreed amount (provided there are no errors in work - marriage, absenteeism, disciplinary sanctions).
  • Monetary incentive upon completion of the project. In Soviet times, this method of stimulation was called the “chord method”. The amount agreed in advance was paid at the end of the work, the workers were interested in doing it faster.
  • Bonus remuneration consists in payments, the size of which is determined by the profit of the company. The higher the profit, the higher the payout.
  • Performance-based cash rewards are the most common and in a simple way. Employees are assigned a specific task, and when they achieve it, they receive a reward. It may take more than one month to implement it. Then put new target etc.
  • Often referred to as the "thirteenth paycheck", the company commitment bonus does not have strict accrual principles. It becomes an annual tradition without any complicated calculation rules. Such a system motivates employees for long-term cooperation with the company and solves the problem of staff turnover.

Point system of employee bonuses

Evaluation of work is based on the principle of scoring points for achieving certain indicators. For each criterion established in the regulation, a scale is developed, and the characteristics corresponding to the scores from 0 to the maximum value are described. Bonuses and their size are set depending on the total number of points scored by the employee for the month of work.

Example

The company is engaged in the repair, maintenance and sale computer technology. The following criteria are fixed in the bonus regulations (in points):

  • fulfillment of the plan in terms of sales volume and provision of services - 1-5;
  • no customer complaints positive reviews – 1-2;
  • observance of labor discipline - 0-1;
  • saving the company's resources - 1-5;
  • marketing offers - 1-5;
  • performance of work not included in the main scope of duties - 1-5;
  • performance of especially important and overtime tasks - 1-5;
  • contribution to improving the company's image - 1-2.

The total maximum number of points is 30. Employees who score from 10 to 19 points receive a bonus of 10% of their official salary, from 20 to 25 points - 15%, from 26 to 30 points - 20%.

This example shows the mechanism of the system, the criteria, the scale of points, and the premium percentage may be different.

Bonuses for employees of the enterprise, taking into account the coefficient of labor participation

During the perestroika period, this system was actively used inside brigades and workshops at many enterprises, because on the basis of a healthy competition contributed to increasing the personal interest of each employee in collective achievements. In some cases, it can be successfully used to evaluate work with quantitative indicators. Points are also used here, each of which has a certain value depending on the amount of the award. The number of points earned is multiplied by the value of one point. As a result, all employees receive a bonus, but its amount depends on the employee's personal contribution.

Example

The mini-bakery employer has determined a monthly bonus for staff in the amount of 10% of net profit. On average, this is 20,000 rubles. The bakery has six employees. In total, according to the existing criteria, they scored 50 points.

Calculation: 20,000: 50 = 400 rubles is worth 1 point.

Depending on the output, each of them scored their own number of points. The first - 7 points, his prize was 2800 rubles. The second - 11 points, the prize - 4400 rubles, the third and fourth - 8 points each, their prize - 3200 rubles each, etc.

How to implement a KPI system for rewarding employees

In the article " Director General" you will find answers to questions: how to develop key indicators activities, how much does it cost to implement KPI systems and what mistakes managers make when using this system.

How can an employer create an effective bonus system

What elements should the reward system include?

The Labor Code of the Russian Federation does not give clear requirements for what should be in the bonus scheme. Art. 135 indicates only the procedure for setting wages, and bonuses are included in its constituent part. The prerogative is granted to the employer, who fixes the decision whether to share wages and bonuses or not, in the local acts of the enterprise. When developing their own bonus system, the employer proceeds from functional features company, its financial capabilities and its vision of the mechanism stimulation. The system may include the following elements:

Elements

Characteristic

Award Criteria

Individual and collective performance indicators that become the basis for incentive payments. They should be simple and understandable to employees, reflect the specifics of the company. For example, the choice of quantitative indicators as a criterion is not always justified. Only by the number of clients of a real estate agent, lawyer, manager, with whom they consulted per day or month, one cannot judge the effectiveness of their work, otherwise employees will strive to accept more people, without paying due attention to them, without really explaining the essence of the matter, pushing them to repeated appeals. More importantly, how many successfully completed contracts and for what amount they carried out. You can bring a company a million dollars in revenue by concluding just one successful deal.

Circle of employees eligible for the award

In this case we are talking not that specialists in some professions will have such a right, while others will not. In the provision on bonuses, the employer can indicate that only employees who actually worked in a certain period of time are encouraged, then it will be clear that members of the staff who were on vacation and on sick leave cannot claim bonuses.

Order of appointment and payment of bonuses

This element of the system provides for the entire mechanism for the formation of bonuses, starting with the one who decides on the personal composition of bonus workers and the size of the bonus. This is either the leader himself, or he, together with collegiate body labor collective. Who takes the initiative, how and on what basis a decision is made, what documents are drawn up, for which employees can be deprived of a bonus. The mechanism should be flexible, creating a sense of fairness in the remuneration of staff and promoting their interest in improving individual and collective performance.

Periodicity

Awards can be one-time or recurring. The former are paid in connection with specific circumstances in the employee's working life, for example, when performing special tasks or on important dates. The second are incentives for a certain period of work - a month, a quarter, a year.

The amount of the incentive can be calculated in a specific amount of money, as a percentage of wages, or correspond to the size of the salary, have maximum and minimum limits. This allows you to differentiate the personal contribution of each to the common cause. Incentives at the end of the year may depend on the length of service in this company. It is important to justify the amount of payment economically and psychologically.

What can staff be rewarded for?

Regardless of the specifics of the company, the grounds for bonuses can be divided into 2 parts:

For labor, production indicators:

  1. the amount of work performed exceeding the planned indicators;
  2. rational and economical use of production resources;
  3. compliance with established rules and regulations internal regulations, labor discipline;
  4. quality of work, positive feedback from customers;
  5. for work without sick leave performed overtime, in emergency mode;
  6. for the implementation of rationalization proposals, effective methods work;
For achievements not directly related to the production process:
  1. to memorable dates for the company, anniversaries of employees, calendar and professional holidays;
  2. for participation in events that enhance the image of the company - exhibitions, forums, contests, competitions.

Managers' bonus system for only 500 ₽

The editors of the "General Director" learned how the company "Eisto" changed the system of motivation for sales managers, introducing a daily bonus of 500 ₽, and increased revenue by 30%.

How to claim awards

Whatever bonuses for employees of the enterprise are used by the employer, the incentive system must be documented in the provision on bonuses or in a special section of the regulation on remuneration. Guarantees of incentive payments are fixed in the collective agreement and in individual labor contracts.

Some lawyers who specialize in labor law believe that if the procedure for accruing premiums, it is not necessary to issue orders upon their regular appointments. But (in order to avoid controversial situations), we recommend that any bonuses be issued by order signed by the head, since even in monthly bonuses the personal composition of employees, the reasons for their appointment and the amount of payments may differ.

If corporate office work does not provide for another option for issuing orders, then you should use unified form No. T-11 for individual bonuses for distinguished employees and No. T-11a for group bonuses. The order should be accompanied by calculations or justifications for bonuses based on the criteria that the company is guided by.

Why bonuses at the enterprise need to be improved

There are no ideal standard bonus schemes suitable for any company. The best option there will be one that is fully suitable for a particular enterprise. The employer can vary the frequency of payments, combine different mechanisms, and in one company for different departments and categories of employees their own schemes can be used. They may change depending on the goals of incentives that are set by management. Right choice The bonus system is possible only by a test method with performance tracking, which manifests itself in improving the performance of employees and the financial well-being of the company. If changes occur in the company's activities, goals and priorities change, and the staff gets used to the old incentives, this is a signal that the bonus system should be changed.