What Is Depreciation

What Is Depreciation
What Is Depreciation

Video: What Is Depreciation

Video: What Is Depreciation
Video: What is Depreciation? 2024, December
Anonim

The system of bonuses is introduced at enterprises in order to increase the efficiency of workers' work. However, it is important to comply with all the requirements of the law, otherwise a punishment in the form of an administrative fine may follow.

What is depreciation
What is depreciation

Depreciation is a form of collection such as deprivation of an employee of a bonus. This measure implies both full and partial deprivation of the bonus, which is accrued along with wages in the usual manner. Depreciation is most often used in situations where:

  • the employee does not comply with the established order at the workplace;
  • an employee violates safety rules;
  • the employee receives complaints from the company's customers;
  • the employee makes mistakes in accounting documents more than once;
  • the employee does not ensure the safety of goods and materials, etc.

However, the legislation does not provide for deprivation as a punishment, and the Labor Code lists only three types of disciplinary sanctions:

  • a warning;
  • rebuke;
  • dismissal.

And there is nothing on the abolition of monetary rewards. The Labor Code does not prohibit employers from applying depreciation, but it is not necessary to indicate it directly in the documents. It is wiser to list the conditions under which the employees will be given incentives, and if one of them violates these conditions, accordingly, the bonus is forfeited.

In addition, when applying for a bonus, employers need to pay special attention to the employment contract concluded with the employee and the wording about the parts that make up his wages. The fact is that, according to the law, the employer does not have the right to take away from the employee payments that are considered part of the payment for work. If the employer does this, he will be held accountable.

For example, if bonuses and allowances are included in the salary under an employment contract in addition to the salary, then the employer has no right to deprive the employee, since the bonus is part of the payment for work. But if the employment contract stipulates that the salary consists of a fixed part (salary and allowances) and a variable - bonuses, then the latter will pass as an incentive bonus. And if the employee violates specific conditions, this bonus can not be assigned, referring to an internal document with which the employee is familiarized with signature.

And in order to competently organize the system of depreciation, the employer needs to do the following:

  • inform the employee about the withdrawal of the bonus immediately after the order is signed, since if this is done when receiving the pay slip, the employee may forget the offense for which he was punished;
  • inform employees as accurately as possible about the conditions of incentives so that they know for what volumes of work and achievements the incentive is due and in what amount.

If these conditions are violated, when receiving bonuses, employees will not so much understand what they made a mistake as they will lose motivation.

And in everything related to the accrual or deprivation of bonuses, it is very important to have the correct paperwork. Legislation does not establish a template for a de-bonus order, so employers have to draw it up in free form. However, each of these orders must necessarily contain the reason why the employee was deprived of the bonus.

It must be remembered that the order on deprivation of bonuses should be as specific, unambiguous and understandable as possible. Ambiguities are unacceptable here. And such an order should not in any way resemble an act that fixes a disciplinary violation of an employee. And besides, it is better not to use words such as “violation” or “deprivation” in the order on deprivation of bonuses, which would be better replaced by “failure to achieve indicators” and “decline”.

In addition, in the process of depriving an employee, two conditions must be met:

  1. The company must have provisions on the accrual of premiums, which indicate all the terms and nuances. According to the law, small businesses can operate without these provisions, but only if they are transferred to labor contracts.
  2. The decision of the manager to revoke the award must be formalized in the form of an order, which must be signed by all interested parties.

And if the employer deprives the employee of the bonus illegally, with appropriate documentary evidence, he will be brought to administrative responsibility in accordance with Art. 5.27 of the Administrative Code. The penalties under this article are as follows:

  • for an official who committed a violation for the first time - a fine from 10 to 20 thousand rubles, in case of repeated violations - deprivation of the right to a profession for up to 3 years, or a fine from 20 to 30 thousand rubles;
  • for a businessman who committed a violation for the first time - a fine from 1 to 5 thousand rubles, in case of repeated violations - a fine from 10 to 30 thousand rubles;
  • for a company that committed a violation for the first time - a fine from 30 to 50 thousand rubles, and in case of a repeated violation - a fine from 50 to 100 thousand rubles.

According to the law, the employer is obliged to timely pay employees both wages and bonuses. And if the deadline is missed, he will be obliged to pay all these amounts with interest.

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