24.10.2022

UNDER WHAT CONDITIONS CAN WE RECEIVE "BONUSES" TO THE SALARY?

First of all, let's clarify that the salary is a monetary remuneration of the employee from the employer for work and work already performed. The salary is agreed upon between the employee and the employer when entering into an employment relationship, that is, when entering a job and concluding an employment contract. The employment contract also stipulates the periodicity of salary payment, which is most often at the beginning or end of each current month.

The salary is the basic remuneration for the worker, and to it can be added other, additional incentives for the worker such as bonuses in the form of vouchers for food and other purchases, private health insurance, in addition to the mandatory health insurance paid by the employer, and others.

Additional material incentive (АMI) in the form of one-time remuneration, monthly, quarterly and/or annual bonuses is part of the gross salary of the worker or employee and represents an additional remuneration (so-called "bonus") beyond the basic salary.

In the internal rules for the organization of the company's salary, the amounts and the method of distribution of the additional material incentive to the workers or employees should be determined. Funds for additional material incentives can be paid monthly, quarterly, annually or for another calendar period and in most cases are distributed among individual employees in proportion to the time worked during the year.

In the internal rules for the organization of the salary, there are often also scenarios in which the worker or employee does not receive or receives an additional material incentive in a reduced amount, when he did not observe the labor discipline.

It should be borne in mind that the determination of workers or employees who are entitled to additional material incentives is related to the individual judgment of the employer.

In cases where bonuses are paid monthly, the amount being different depending on the achieved labor results, they represent remunerations above the basic salary, determined according to the applied labor remuneration systems, i.e. they are included in the gross labor remuneration to determine the remuneration for paid annual leave or benefits under some of the articles in the Labor Code.