What are bonuses and additional payments to an employee’s salary?

Hello! In this article we will talk about salary supplements.

Today you will learn:

What categories of citizens are entitled to salary bonuses and what types of them exist;
How do allowances differ from surcharges?
What are incentive payments and much more.

Everyone knows that even if a person is officially employed, this is not a guarantee that he will be given all the required additional payments. Therefore, today we will figure out what the employer is obliged to pay extra for and what additional payments and allowances employees have every right to.

Content

Components of remuneration
The legislator's word
Allowances and surcharges: the difference between concepts
Types of salary supplements
Bonuses paid regardless of the will of the employer
Additional payments to wages
Who can count on bonuses and additional payments?
An example of calculating allowances and surcharges
Additional payments considered controversial
Documentation that sets out the payment procedure
Under what conditions are payments made?
Employer's responsibility for payments

Types of personal allowances

A personal salary supplement can be of the following types:

a fixed sum of money that is added to the employee’s basic salary;
percentage of the established amount (salary, full salary, bonus, etc.)

Moreover, one employee can be provided with several types of bonuses at once, both percentage and in a fixed amount.

A personal salary supplement is a monetary amount that can be expressed either as a fixed amount or as a percentage. It is established by internal documents of the company or the employment contract of a particular employee. In addition, an order for the bonus is issued, which serves as the basis for its calculation when calculating wages.

unified form T-11 for ordering a personal allowance and see an example of how to fill it out here.

The legislator's word

Remuneration is a kind of instrument, thanks to which the labor costs of all employees are compensated. The legislation provides for measures that are designed not only to protect the rights of workers, but also to establish a salary level that will correspond to real labor costs.

So, the law establishes:

Based on Article 133 of the Labor Code, any employer does not have the right to set employees a salary that is lower than the minimum wage. Its size is determined by federal and regional legislation;
Article 143 of the same Code says that the salary is set taking into account the tariff structure, or the tariff schedule, or categories;
If the working conditions at an enterprise or organization deviate from the standard ones, then employees have the right to compensation for all additional labor costs, as specified in Articles 146 - 154 of the Labor Code of the Russian Federation;
The employer has the right to set the amount of incentive payments;
The Labor Code obliges the employer to calculate and pay wages.

Allowances and surcharges: the difference between concepts

In order to motivate employees, employers can pay not only the wages required by law, but also funds in the form of bonuses or other material incentives. And the state, in turn, obliges managers to pay additional payments when certain cases occur.

Now let's look at these points in more detail. What is a surcharge?

An additional payment is a type of payment that is in the nature of compensation, as it is assigned in the case when an employee worked on holidays, combined his work with the responsibilities of a colleague, that is, performed an increased amount of work.
An allowance is a type of payment that is intended to stimulate an employee so that he wants to further grow and develop in his profession. Examples include bonuses for long continuous work experience, length of service, academic degrees, and so on.

As for the general features, there is one: both payments increase the employee’s remuneration.

And their differences are as follows:

Additional payments are mandatory, allowances are not;
An additional payment is compensation, and an allowance is an incentive payment;
The bonus emphasizes the importance of the employee, and the additional payment is designed to compensate for difficult working conditions.

Bonuses are paid at the initiative and desire of the manager!

Types of salary supplements

For clarity, we present this information in the form of a table.

Table 1. Types and characteristics of allowances.

No.	Type of allowance	a brief description of
1	For providing mentoring	They pay “old-timers” of enterprises for training young specialists
2	For high professional qualifications	Only highly qualified specialists are paid
3	Personal allowances	Paid in the event that a valuable employee needs to be kept at his place of work, but it is not possible to promote him in position or increase his salary
4	For having an academic degree or title	Employees who have defended their master's and doctoral dissertations, etc.
5	If you have access to state secrets	Employees of individual structures, diplomatic services
6	For knowledge of foreign languages	Often found in enterprises that produce products for export

Such payments are established at any time, as a measure to encourage any achievements of employees (there are companies that make such payments for participation in corporate sports competitions, for those who do not go on sick leave for a long period of time, etc.).

Before canceling such payments, employees must be warned about this!

Next, we will consider the types of allowances that are mandatory.

Supplement for professional skills to salary

Sometimes employers consider it necessary to pay their employees additional funds in addition to their salaries in order to reward them for good work or to compensate them in some way. The very name of the bonus indicates that it is not assigned to everyone, but only to specific employees based on certain indicators.

Let us clarify on what basis a personal allowance can be established, which categories of workers are not entitled to it at all, how to properly formalize it, and, if necessary, cancel it.

The essence of a personal allowance

An employee can receive not only a “bare” salary, but also additional payments, including those assigned in addition to wages.

The Labor Code does not have a precise definition of a bonus. The bonus included in the salary, reflected in the employment contract or additional agreement to it, is common to all personnel when certain conditions occur, for example, for work in certain climatic zones, for shift work, etc. Such bonuses are not considered personal.

If the employer is not obliged to assign a bonus, but he does it for individual employees on an individual basis, reflecting the conditions of the appointment in a special Regulation, collective agreement or other local act, such payment will be a personal bonus . The right to assign such payments by the employer is granted by Art. 135 Labor Code of the Russian Federation.

The feasibility of assigning personal allowances

In what cases may an employer need a personal allowance mechanism? When might it be necessary to make remuneration special for a specific employee or group of employees? The following options are possible:

the employer wants to highlight the successes of a particular employee;
there is a desire to reward an employee for having outstanding or unique knowledge and skills;
It is undesirable to change the existing system of rates and salaries, but at the same time there is a need for additional incentives for workers.

Different types of personal allowances

The type of allowance can be determined by various factors:

Basis for accrual - the employer has the right to assign a personal allowance:
for experience;
for skill level;
for a certain intensity of work;
for professional excellence;
for performing tasks of special importance and/or urgency;
for “bonus” skills and abilities, for example, knowledge of a foreign language;
for an academic degree in a specialized field;
for work under conditions of official secrecy, etc.
Duration of validity of the provisions on the allowance - these payments can be established either permanently or temporarily:
for a month;
per quarter;
for a year;
indefinitely.
The amount of the premium can be determined in different ways:
a fixed amount is fixed in local documents;
the amount of the bonus is calculated in a certain way, for example, as a percentage of the salary or average salary;
determination of the size by the labor participation rate: the monthly amount allocated for allowances will be distributed differently within the group of workers.

NOTE! Despite the fact that the amount for personal allowances is not limited by law, they should not be set in an amount exceeding the monthly salary.

Large premiums are difficult to justify in court in the event of any disputes; there is a high probability that they will be recognized as part of mandatory payments.

Practice shows that the maximum amount of a personal bonus should not be more than 50% of the salary, and the optimal amount is 10-20%.

Who gets a personal allowance and who doesn’t?

Additional personal benefits can be assigned to any full-time employee of the organization, since they are added to his salary, often calculated as a percentage of his salary. At the same time, the registration of an employee on the staff does not have much significance; the following may qualify for a personal allowance:

an employee who has entered into a regular employment contract;
"conscript";
part-time worker.

It is not customary to assign personal bonus payments to the following categories of workers:

freelancers;
workers working under a contract;
who have concluded civil contracts.

Registration of a personal allowance

The employer is not obliged to include the terms of the personal bonus in the employment contract, since this is an incentive payment.

Petition and order for personal allowance

How else can you arrange the payment of a personal allowance, if not through a separate document? This may be necessary when the nature of the payments is not systematic, but one-time or calculated for a certain period.

In this case, it is advisable to draw up a memo (petition) from immediate management to a higher one who has the authority to assign a bonus. This could be the general director, financial director, head of the personnel department, chief accountant, etc.

In the text of the note, in addition to the mandatory details of business documents, you should indicate:

arguments justifying the assignment of a bonus to a specific employee or their group;
the expected amount of additional payment;
at what expense is the premium supposed to be assigned (for example, from the wage fund or by increasing profits from sales, etc.);
validity period of additional payments.

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ATTENTION! It is not customary to formalize permanent allowances using memos. After the expiration of the specified period, you can again apply for a supplement. With this kind of document you can request the appointment, increase, decrease, extension or cancellation of a personal payment.

The compiled memo, signed by management, will become the basis for preparing an order for the calculation of the allowance. The execution of this order can be in any form.

It is important to correctly motivate the appointment of additional payments, since their feasibility from a production or economic point of view is a guarantee that these costs are included in the cost of production, which is very strictly checked by tax authorities.

After issuing an order to assign an allowance, the employee must be familiar with it, which is confirmed by a personal visa (this procedure is common for any orders).

Cancellation of personal allowance

Like setting, canceling or changing a personal allowance occurs by order of management.

ATTENTION! The employer is not obliged to inform staff about the reasons for assigning personal allowances and their amounts, but if he plans to stop these payments, it is better to warn about this in advance.

Important nuances of personal increases

It is important to regulate all financial issues correctly and take into account all legislative subtleties. When assigning personal increases, the employer must take into account certain circumstances:

A correctly executed personal allowance in accounting is treated as “labor expenses”.
The bonus is calculated simultaneously with the salary.
This payment is included in the calculation of average earnings necessary for calculating, for example, vacation pay (Resolution of the Government of the Russian Federation No. 922 of December 24, 2007, as amended on October 15, 2014).
If the deadline specified in the bonus regulations is violated, when the payment is unreasonably and unexpectedly terminated earlier for the employee, the employee has the right to demand additional accrual of the bonus and payment of late fees.
If the head of a structural unit does not send a memo on time, personal payments will be stopped, because this document is the basis for issuing an order to accrue funds.
If an employee receiving a personal allowance is transferred to another position, the right to the allowance is not retained unless it is provided for by the provisions of the new position.
A change in the leadership of an organization may lead to changes in the provisions on personal allowances.
A personal allowance must be reflected in the staffing table, indicating the numbers of orders for its accrual.

8.1.1.1. Allowances for workers for professional skills are established with the aim of stimulating the improvement of their professional skills and increasing material interest and responsibility for the fulfillment of production tasks.

8.1.1.2. Allowances for professional skills are of an individual nature , associated with the qualifications and personal business qualities of the worker, are established by qualified workers, whose professions are charged by category, and are designed to stimulate growth in labor productivity, increase production efficiency and quality of work.

8.1.1.3. who are not paid according to occupational categories, bonuses for professional skills are not established.

8.1.1.4. In accordance with paragraph 2 of the General Provisions of the ETKS, approved by Resolution of the Ministry of Labor and Social Protection dated March 30, 2007 No. 34, labor starting from the 3rd category is considered qualified

Allowances for professional skills are established for workers who are assigned a tariff category of at least third.

8.1.1.5. Indicators (criteria) for assessing professional skills include:

— stable, high-quality performance of work for at least 3 months (no defects in work, achievement of a high level of quality, no accidents or failures in serviced equipment due to the fault of personnel, etc.);

— availability of permits necessary for independent work;

— systematic achievement of higher indicators in labor compared to the average indicators of workers of the same profession (the degree of labor contribution to overall results, fulfillment of given load schedules and operating modes of equipment, fulfillment and overfulfillment of standardized tasks, etc.);

— periodic performance of work of a higher category than assigned, work on complex equipment;

- performing related operations or combining professions (the ability to work in several professions (specialties), confirmed by past work experience or documents on the mastery of these professions (specialties)), expanding the service area, if additional payments are not established for workers for these indicators;

— the behavior (ability) of an employee in extreme, critical situations to make an effective decision to prevent serious production failures and possible accidents, etc.;

— the ability to share existing work experience and work skills with other employees of the organization;

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— absence of overexpenditure of used material assets against established standards, saving of material and technical resources, optimal expenditure of funds;

— advanced techniques and methods of work that are in demand at the enterprise, participation in rationalization work, revision of existing and implementation of more progressive labor standards;

— confirmation of a high work culture and the desire to improve and spread it (strict adherence to production and labor discipline).

8.1.1.6.

Specific criteria for professional excellence for each specific profession are established on the basis of tariff and qualification requirements, work instructions, documents on the technical operation of electrical and heat control installations, equipment, main structures of power plants, electrical and thermal networks, legislative and regulatory acts.

8.1.1.7. Workers receiving a bonus for professional excellence must have high business qualities, ensure the highest levels of productivity and quality of work, master advanced techniques and methods of work, and have a high level of professional training.

8.1.1.8.

Allowances are established for workers who have worked in their profession for at least 3 months, consistently ensure high quality of products and work performed, and have no violations of safety rules (H&S), rules of operation of power plants and networks (PTE), fire safety rules ( PPB), production and labor discipline for three months

8.1.1.9. The amounts of bonuses for professional skills are established differentially depending on the category assigned to the employee and specific indicators of the quality of his work as a percentage of the worker’s tariff rate:

3rd category	12 %
4th category	16 %
5th category	20 %
6th category	24 %
7th category	28 %
8th category	32 %

8.1.1.10. By decision of the director of the branch individual highly qualified workers are charged according to categories (starting from the fifth), for whom tariff rates are established based on the tariff coefficients of the corresponding tariff categories in the range of 2.03-2.48 inclusive (clause 4.4.7 and table 1 of Appendix 9 of the Regulations), the premium for professional skills is 32 percent.

Source: https://kalibr20.ru/urkons/nadbavka-za-professionalnoe-masterstvo-k-okladu/

Bonuses paid regardless of the will of the employer

As Article 149 of the Labor Code says, the employer is obliged to pay for:

For working conditions that are harmful, dangerous or difficult;
For work in harsh climate conditions (if an employee spends the entire working day on the street, he has the right to receive this payment);
For work at night (if the schedule is not shift);
If the employee performs work that requires a high level of knowledge and skills;
If an employee combines several positions at once.

The above list is the main one; there may be additional items, but they are already determined by the employment contract. But there is a nuance that needs to be paid attention to while the employment contract has not yet been signed, then it will be very difficult to appeal: the employer can indicate in the employment contract a list of works that the employee is obliged to perform. In this situation, the employee cannot demand additional payment.

Additional payments to wages

Additional payments, as well as allowances, play an important role in the personnel remuneration system. We will also consider their types in table form.

Table 2. Types and characteristics of surcharges.

No.	Type of surcharge	a brief description of
1	For an increased production rate	They are paid most often to workers who are paid on piecework. Mandatory condition: high quality of manufactured products
2	One-time additional payments	The so-called “lifting” for young professionals
3	For traveling or rotational work	Paid to those who work on a “shift” basis
4	For overtime work	If required by production needs (there is an order from the manager and written consent of the employee). If the employee carried out such activities on his own initiative, there will be no additional payment
5	For work at night	Night time is considered to be the period from 10 pm to 6 am.
6	For work of a harmful or dangerous nature	Paid to miners, emergency workers, nuclear power plant workers, etc.
7	For going to work on holidays and weekends	In this case, payment is made in double amount; exit is carried out on the basis of an order from the manager with the written consent of the employee. The additional payment will be calculated depending on the form of remuneration
8	For combining professions	Example: paid for performing the duties of a janitor and plumber in an institution or enterprise
9	For transportation of dangerous goods	It is usually paid in the railway transport, road transport, etc. industries.
10	Regional coefficient	Depends on the region of the country, as well as on natural and climatic working conditions

Regional coefficients and northern surcharges

Other regional coefficients and percentage allowances for military service (service) in regions of the Far North, equivalent areas and other areas with unfavorable climatic or environmental conditions, including remote areas, high mountain areas, desert and waterless areas in relation to the specified military personnel and employees , in addition to the regional coefficients and percentage premiums established by this resolution, are not applied.

c) upon entry to work after dismissal of one’s own free will in connection with the transfer of the husband or wife to work in another area within the regions of the Far North, equivalent areas, as well as areas where wage supplements are paid in the manner and amounts prescribed Resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of April 6, 1972 No. 255.

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Who can count on bonuses and additional payments?

Not all categories of workers can count on the establishment of bonuses and additional payments.

These payments are not eligible:

For those who work under a civil contract;
Workers under a contract;
Those with whom an agency agreement has been concluded.

This is explained by the fact that legal relations with such persons are regulated by the Civil Code, and not the Labor Code.

Those citizens who are hired on the basis of employment contracts, even those concluded for a certain period or who are part-time workers, have the right to receive all the specified monetary payments.

How are bonuses and surcharges paid?

The procedure for receiving allowances and additional payments is established by current legislation. The employer has the right to determine the composition of recipients.

The procedure according to which allowances and additional payments are paid can be described by a number of key conditions:

frequency - one-time, monthly, quarterly, year-end or permanent (indefinite);
effectiveness - can be established for the fulfillment of certain labor indicators and tasks;
no violations of labor regulations by employees - no tardiness, disciplinary action or reprimands.

Budgetary and government organizations have strict regulations for the preparation of administrative documentation on the assignment of additional payments and allowances. In commercial enterprises, this issue is regulated at the local level.

State employees, civil servants, workers of the Far North and equivalent regions are protected by the provisions of the Labor Code of the Russian Federation and the current labor legislation in relation to their wages. Consequently, all compensation is assigned with the aim of improving the current financial situation of employees and compensating for work under special conditions, including climatic conditions.

An example of calculating allowances and surcharges

In order for the understanding to become as complete as possible, let us consider the payment of allowances and additional payments using a specific example .

In a kindergarten, an employee is both a laborer and an electrician. It turns out that he combines 2 positions. As a general worker, his salary is 12,000 rubles. For the duties of an electrician, the management pays him an additional amount that does not depend on the salary - 10,000 rubles (as stated in his employment contract). Based on the results of his work, the amount of his bonus is 4,000 rubles.

The monthly payment calculation will look like this: 12000+10000+4000=26000 rubles. In our example, the allowance and bonus are accrued not as a percentage, but as a fixed amount. But these indicators can also be calculated depending on the salary, that is, as a percentage.

Benefits and allowances for labor veterans in 2021

It is also worth preparing in advance for the fact that additional documents may be asked for. Their list differs slightly depending on the benefit the veteran wants to receive. All collected documents must be taken to the social protection department located at the place of registration.

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2. Persons who have received awards (medals or orders) of the Russian Federation, the Russian Federal Service for Financial Markets, the USSR, and along with them also received insignia in their work activities. In combination with these factors, the length of service must correspond to the length of retirement for old age or long service

Additional payments considered controversial

In this part of the conversation we will pay attention to budgetary enterprises and institutions. It is no secret that their employees receive their salaries from budget funds.

In this regard, the Federal Service for Financial and Budgetary Supervision has questions regarding several types of additional payments, namely:

Additional payment for working with computer and office equipment;
Additional payment for combining positions.

When certain control measures were carried out, Rosfinnadzor employees considered that before assigning these types of additional payments, it was necessary to conduct a full certification of workplaces, otherwise their payment would be unlawful.

Let us note that often enterprises and institutions do not agree with this position, and when going to court, judges take their side.

Documentation that sets out the payment procedure

Collective agreement;
Regulations on remuneration;
Regulations on bonus payments to employees;
Employment contract (may contain a reference to a collective agreement);
Staffing table;
Order from the manager (if the payment is a one-time payment and not permanent).

Under what conditions are payments made?

Any allowances and additional payments must first of all be contained in the pay slip of each employee.

There are a number of rules that the head of an enterprise or institution must adhere to:

Each employee must have a task, for the successful solution of which he receives encouragement. But the task must first of all be solvable, and not a dead end. Simply put, any employee should have the opportunity to achieve good results;
If we are talking about a bonus, then the amount should arouse interest, that is, be significant. It is unlikely that an employee will refuse smoking breaks for a bonus of 200 rubles;
Employees should be aware that it is possible to receive certain incentives and additional payments. It is best to notify about this by drawing up an annex to the employment contract. Each newly arrived employee will be immediately familiar with this.

If the manager is ready to encourage his employees and pay them extra for something, then these recommendations will be quite feasible.

Employer's responsibility for payments

The employer is not required to report to employees for the amount of incentive payments. If, due to a difficult economic situation, crisis, or other circumstances, the bonus portion of wages is cancelled, a written warning to employees is sufficient.

The only violation here will be that the employer ignored the procedure for warning employees, nothing more.

In general, if you properly motivate employees, you can achieve truly high results and performance. For this purpose, the employer should use incentive measures that stimulate payments. This will not only increase labor productivity, but will also have the best impact on product quality.

How much do they pay at Russian Railways - statistics 2021

JSC Russian Railways is a monopolist in the market for the transportation of goods and passengers across the territory of the Russian Federation. It employs over 820 thousand people: those directly serving passengers (conductors and electric train drivers), track repair and inspection specialists, managers and employees of suburban and urban communication stations, and DEPO workers.

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The amount of wages primarily depends on the qualifications of workers. By internal order of the railway administration, the accounting department fills out payroll sheets according to the number of hours worked and according to the qualification level. The advance is paid in full, and withheld taxes are deducted from wages.