What are the standard provisions for year-end awards?

What are the standard provisions for year-end awards?

The year-end award is a kind of material reward given by the enterprise at the end of the year according to the individual's work performance and performance throughout the year, which embodies the competitive incentive mechanism of rewarding the excellent and punishing the lazy and getting more for more work. However, regarding the year-end bonus, different enterprises have different ways to distribute it. The following are the national regulations on year-end awards. I'll sort them out for you. I hope you like it.

What is the standard of year-end bonus? As a part of employee bonus, year-end bonus is employee's salary income, which belongs to the category that enterprises should pay. As for whether or not to pay, how much should be paid depends on the benefits of the enterprise, as well as the labor contract and collective contract between the enterprise and its employees. Therefore, not every enterprise has to issue a year-end bonus at the end of the year.

The year-end bonus, as its name implies, is the bonus paid by the employer at the end of one year. How to issue the year-end bonus, and the scope and standard of the year-end bonus? It is one of the most concerned topics for enterprises and employees. For the enterprise, the year-end bonus is not only the recognition of employees' hard work for one year, but also the reward for employees' contribution to the enterprise; At the same time, it is also to encourage employees to continue to work hard for the enterprise, and of course it is also one of the weights to retain talents. For employees, the end of the year is approaching, and after a hard year, it is finally time to harvest. They naturally hope to get a generous year-end bonus, which is also the recognition of their work throughout the year.

The year-end bonus is a one-time bonus paid to employees by the unit according to its annual economic benefits, comprehensive assessment of employees' annual work performance and development plan for the next year. It also includes the year-end salary increase, year-end double salary, annual salary and performance salary issued by the unit that implements the annual salary system and performance salary method according to the assessment.

Article 4 of the Provisions of the National Bureau of Statistics on the Composition of Total Wages stipulates that the total wages consist of the following six parts: (1) hourly wages; (2) piece rate; (3) bonuses; (4) Allowances and subsidies; (5) Overtime pay; (6) Wages paid under special circumstances. ? Article 7 stipulates that bonus refers to the excess labor remuneration paid to employees and the labor remuneration for increasing income and reducing expenditure. Including: (1) production award; (2) saving prize; (3) Labor Competition Award; (four) the incentive wages of organs and institutions; (5) Other bonuses. ? Article 2 of the Interpretation of the Provisions on the Composition of Certain Specific Scope of Total Wages by the National Bureau of Statistics stipulates: What is the scope of bonus? (1) Production (management) awards include over-production award, quality award, safety (accident-free) award, comprehensive award for assessing various economic indicators, early completion award, ocean transportation dispatching award, year-end bonus (labor dividend) and so on.

It can be seen that the year-end bonus is a kind of bonus and a part of salary, which belongs to the category of labor remuneration.

The year-end bonus distribution scheme is generally formulated by each employer independently according to the production and operation of the enterprise, some of which were formulated at the beginning of the year, and some of which were not formulated in that year, which belongs to the category of independent operation of the enterprise. Generally speaking, if there is no agreement in the labor contract or collective contract, and there is no relevant content in the enterprise rules and regulations, the enterprise can decide whether to issue the year-end bonus according to the comprehensive operating conditions, development conditions and personal annual work performance of the workers, and according to what standards and within the scope of the employees. In other words, in the absence of contracts and relevant rules and regulations, enterprises should have the right to choose whether to issue year-end bonuses.

According to reports, the current law does not make special provisions on the standard of year-end awards. If there is an agreement in the contract signed between the laborer and the unit, it shall be implemented in accordance with the agreement; If there is no agreement, if there are provisions on bonus payment in the rules and regulations of the unit, the bonus payment system shall prevail.

At present, there are three main forms of year-end bonus, and the calculation methods of year-end bonus are different in different ways.

(a) performance appraisal

Pay performance bonus according to individual annual performance appraisal results and company performance results. At present, the performance appraisal rules of most companies are open, and many of them will make clear agreements with employees in advance through performance contracts, and score according to the completion of year-end performance. Different scores correspond to different performance bonus coefficients.

According to reports, it has become a trend to issue year-end awards through performance appraisal. For example, the manager of a supermarket, the annual assessment is divided into four grades, and those who exceed the sales task are special grades; Just finished the first grade; Unfinished projects are counted as B, and different grades correspond to different year-end bonus amounts.

(2) Red envelopes

The boss gives employees unlimited red envelopes. This year-end bonus calculation method is relatively private, some of which are distributed as auxiliary year-end bonuses and some are distributed to employees in key positions. There are also companies that do not have a fixed form of year-end bonus, and the boss directly issues red envelopes. This method depends on the position and impression of employees in the boss's mind.

(3) Double salary at the end of the year

The so-called "double salary" actually means that the unit pays an extra month's salary to the individual according to the prescribed procedures, which is a form of annual reward for employees. At present, administrative organs and most enterprises call it? 65438 +03 monthly salary? (That is? 12+ 1? )。

Double salary and year-end bonus at the end of the year are not a concept, and the conditions for issuing year-end bonuses are more linked to performance; But double pay at the end of the year is generally only related to working hours. However, some employers have systematically set conditions for getting double pay at the end of the year, such as meeting performance standards. At this time, at the end of the year, there will be the concept of year-end bonus with double salary; Second, because the year-end bonus double salary system is related to working hours, the employer has set its payment conditions, such as setting? At the end of the year, workers must register for double pay, otherwise they will not have the application conditions? Wait a minute.

State regulations on the issuance of year-end awards I. State regulations on the issuance of year-end awards

1. Leave early without permission.

Case: Guo (Party B) works in Huada Company (Party A) and signs the Salary Agreement with this company. Party A will evaluate Party B's annual work from 1 October 20 14 to1February 12 to 3 1. If the results of Party B's year-end performance appraisal are above C (that is, A, B and C), Party A will pay a year-end bonus according to Party B's work performance, and it will not be less than 50,000 yuan. If Party B's work performance fails to meet Party A's requirements, Party A has the right to pay part of the year-end bonus or not to pay any year-end bonus. ? Hou Guo resigned on February 2, 20 14. In the lawsuit, Guo called his performance appraisal A, but failed to submit corresponding evidence.

Judge's analysis: enterprises have the right to formulate unit bonus distribution policies and set bonus distribution conditions according to their own conditions. In this case, Huada Company stipulated that its employees should work until the end of the year and the performance appraisal result is above C before the year-end bonus can be calculated, which does not violate the mandatory provisions of the state and belongs to the scope of enterprise autonomy. Guo's year-end performance appraisal is above C, and he needs to bear the burden of proof. If he can't prove it, he will bear the adverse legal consequences.

The judge pointed out that China's laws do not force employers to issue year-end awards. Therefore, the issuance of the year-end bonus is agreed by the employer, which is binding on both parties and does not violate the mandatory provisions of laws and regulations.

2. Can I get the year-end award in ten days?

Case: Jun works for Hengda Company. The company's year-end bonus distribution policy stipulates that employees of Hengda Company who worked until the end of the year (65438+February 3 1) can enjoy the year-end bonus. Jun submitted his resignation in June, 5438+0 1 year, after which both parties dissolved the labor contract, and Jun actually worked until February1year. In the lawsuit, Hengda Company refused to pay the year-end bonus on the grounds that the army resigned earlier than 65438+February 3 1.

Judge's analysis: In the above cases, if the employer has clear provisions on the labor period of the year-end bonus, it must generally be implemented in accordance with its provisions. However, if the employer's internal regulations on the year-end bonus only require business performance assessment, but there is no agreement or unclear agreement on the labor period, it can be handled as appropriate according to the principle of fairness in the trial.

Judge's tip: It is suggested that workers read the company's relevant policies on year-end bonus payment when they resign, so as to avoid the situation that they can't get the year-end bonus for several days or ten days. If there are special circumstances that need to leave early, it is best to negotiate with the unit about the year-end bonus, so as not to violate the mandatory regulations within the company and not get the year-end bonus.

3. There is no clear notice to change the year-end award.

Case: Xie claimed in the lawsuit that he worked in China Offshore Oil Corporation for one year and China Offshore Oil Corporation paid him a year-end bonus of 654.38 million yuan. What's his position? Technical manager? . According to Dahai Company, Xie Gang was the manager of the technical department when he joined the company, and turned into a designer after the probation period. The salary standard remains unchanged, but he no longer enjoys the authority enjoyed by the manager and the corresponding year-end bonus, and he is unwilling to pay him a year-end bonus of 654.38 million yuan.

Judge's analysis: According to Article 35 of the Labor Contract Law, the employer and the employee can change the content of the labor contract through consultation. Changes to the labor contract shall be made in written form. In this case, the labor contract signed by Dahai Company and Xie Mou agreed that Xie Mou was the technical manager. The company claimed to change Xie's position as a designer during the performance of the contract, but did not submit the corresponding evidence, and Xie refused to recognize it. Therefore, the company advocated that Xie's position be changed from a technical manager to a designer, which was not adopted by the court. The employing unit shall clearly inform the workers of their wages and various welfare benefits. Because the company did not clearly explain the payment conditions of the year-end bonus to Xie, the evidence submitted could not prove that Xie did not meet the assessment criteria for enjoying the year-end bonus of 654.38 million yuan, so it should bear the adverse legal consequences of proof and pay the year-end bonus of 654.38 million yuan to Xie as agreed.

The judge suggested that the employer treat the workers honestly and trustworthiness, strengthen the standardized management of the company's internal system, put talents as an important strategic resource for the company's development in the first place, and truly realize the incentive energy efficiency of the year-end award!

4. Can the year-end bonus of colleagues be used as a basis?

Case: Gao thinks that the year-end bonus of the same position in the same department is more than his own 1000 yuan. When he left the company, he asked Modao Company to make up the difference, and provided a comparison between his salary details and the bonus and year-end bonus in Wang's salary details, which proved that there was indeed a huge gap in the wages paid by employees in the same department and position on the same day. The company replied that everyone's salary and bonus were not comparable, and Wang's bonus distribution could not prove that the company did not pay the year-end bonus and bonus in full to Gao.

Judge's analysis: the year-end bonus and bonus are a kind of reward given by the employer to employees according to the work performance of the workers and the benefits of the company. It is a manifestation of the employer's exercise of the right to independent employment. The employer may decide whether to issue the year-end bonus and the specific amount according to the operating conditions, employees' work performance and work performance. The year-end bonus and bonus payment of the third party outside the case can't prove that Sharpen Company didn't pay the year-end bonus and bonus in full, and its claim can't be supported.

The judge pointed out that there are differences among individual workers, and the employer will definitely take this difference into account when taking the year-end bonus as an incentive measure. Instead of unbalanced others taking more than themselves, it is better for workers to work harder on their business ability and realize the irreplaceable nature of labor.

5. The risk of verbally agreeing to the year-end bonus

Case: Xiaoqi is a waiter in a spicy restaurant. When Xiaoqi joined the company, the hotel manager verbally promised that if he worked full-time for one year, he would get a year-end bonus of 8,000 yuan at the end of the year. A year later, the two sides terminated the labor relationship. Xiaoqi thinks that he was transferred from the hotel according to normal procedures, and the hotel should pay him a year-end bonus of 8,000 yuan, while the hotel said that it did not promise to issue the year-end bonus.

Judge's analysis: the year-end bonus belongs to the welfare treatment provided by the employer to the workers and has the purpose of rewarding and motivating the employees. The employing unit has the right to specify the conditions for awarding the year-end bonus according to the work performance of the workers and the operating conditions of the unit, provided that both parties have an agreement on the year-end bonus. If the employer denies the verbal commitment and the laborer has no evidence to prove that there is an oral agreement, he will bear the consequences of losing the case.

The judge suggested that for some non-standard employers, it is very likely that the above-mentioned verbal commitment will be adopted when employees join the company to defraud the workers' enthusiasm for work. We suggest that when workers receive verbal year-end bonus promises, it is best to form effective evidence such as witness testimony or recorded materials in written form or fixed evidence to avoid the employer's remorse afterwards and infringing on the legitimate rights and interests of workers. (The author is a judge of Fangshan District People's Court in Beijing)

Two, five things about the year-end award

1. Who is eligible for the year-end award?

Although the year-end bonus is regarded as a part of employees' bonus, it must be clear that the year-end bonus is the bonus that each company will give to employees at the end of the year according to its own profitability.

At present, laws and regulations do not require employers to issue year-end awards. Generally speaking, the calculation of the year-end bonus should be based on the labor contract or the rules and regulations used by the employer.

Simply put, it is: look, old, board, heart, love!

2. Does the employer have the right to deduct the year-end bonus at will?

If the labor contract clearly stipulates that the year-end bonus is part of the labor remuneration, or the employer clearly stipulates that the year-end bonus is issued in the rules and regulations, then the employer cannot deduct the employee's year-end bonus for no reason.

In the second case, the year-end bonus is a special reward given by the employer to employees, which is not applicable to all employees and is not part of the labor remuneration. In this case, the employer can decide whether to issue such year-end bonuses according to the operating conditions and the performance of employees.

Still one sentence: look, old, dead, heartbroken, sentimental!

3. Can new employees who leave early get the year-end bonus?

If the year-end bonus is not clearly stipulated in the labor contract or company rules and regulations, according to the principle of equal pay for equal work, the labor dispute arbitration institution or court will generally support the resigned employees to get a certain percentage of the year-end bonus.

Like employees who leave their jobs, if the company's rules and regulations and the labor contract do not clearly stipulate the year-end bonus, according to the principle of equal pay for equal work, the labor dispute arbitration institution or the court will generally support it? New employee? Get a certain percentage of year-end awards.

4. Is it reasonable to deduct the year-end bonus in kind?

Article 5 of the Interim Provisions on Wage Payment stipulates that wages shall be paid in legal tender, and physical objects and marketable securities shall not be used instead of money. As the year-end bonus belongs to the nature of salary, it cannot be paid in kind.

5, the year-end award is one yuan more and one thousand less? !

According to the relevant regulations of the state, the year-end bonus is only allowed to be used once by each taxpayer in a tax year. The most depressing thing is that when the boss is happy, the year-end bonus is more than one yuan, but he gets less than one thousand yuan. The year-end bonus is at the critical point of 1.8 million, 54,000, 1.8 million, 420,000, 660,000 and 960,000. The year-end bonus is increased by 1 yuan, but the after-tax income is reduced. For example: 1800 1 yuan ratio 18000 yuan overpaid 1 155.5438+0 yuan; And if you pay 96,0001yuan, you pay 88,000.45 yuan more tax than 960,000 yuan.

It seems that the year-end bonus is not as much as possible, but? More and more coincidences? . This is a high IQ test for the company's financial personnel to adopt an appropriate way of awarding prizes and adjust the amount of year-end awards.

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