The systematic payment of bonuses to the director must be specified in the company's internal legal act on bonuses. In the employment contract, it is enough to give a link to this act without decoding. One-time bonuses based on the results of the year, half-year or quarter, if the results of the work allow additional payments, are accrued and paid based on the decision of the highest executive bodies of the enterprise.
Necessary
- - internal statutory act on bonuses;
- - decision of the board of directors, founders or supervisory board;
- - an order signed by the employer.
Instructions
Step 1
If, in addition to general bonuses, you will pay additional remuneration or incentives to the director based on the results of work, indicate this in a separate internal legal act of the enterprise and add a clause on the procedure for payment of individual incentives to the employment contract concluded with the selected director of the enterprise.
Step 2
The decision on bonuses to the director is made by the employer. In accordance with labor legislation, the order for the payment of bonuses to all employees is signed by the general director of the enterprise, who also has the right to sign the order for the payment of bonuses to the directors of structural divisions, but does not have the right to sign the issued order on the payment of his own bonus. Authorized employees of the territorial tax service will consider this bonus as illegal during an on-site or in-house audit (Article No. 255 of the Tax Code of the Russian Federation). Therefore, the employer or the chairman of the board of directors must sign the order on the payment of the bonus to the general director on the basis of the minutes of the decision of the meeting of founders, the supervisory board or the board of directors.
Step 3
The monthly bonus can be paid in a fixed amount or as a percentage of salary. The same provision applies to the accrual of a one-time bonus based on the results of a year, half a year or quarter.
Step 4
If the payment of cash incentives, remuneration or bonuses is not related to the individual merit of the director, and the decision to pay is made based on the results of the successful work of the entire team, accruals are most often made upon payment of wages. The director is no exception and receives his share of the bonus or remuneration after the accrual upon salary payment within the timeframes specified in regulatory enactments.
Step 5
When paying an individual incentive, remuneration or bonus, its accrual may not be related to the issuance of wages and is made on an individual basis.
