Performance allowance
Performance allowances are allowances within the scope of the differentiation of wages , with which the employer rewards special work performance of the employee .
General
The performance bonus is usually based on the employee's personal behavior and results in an increase in his basic wage . The employee should receive the incentive and work motivation for better and higher work performance through performance bonuses . Since extraordinary work is to be rewarded with the performance bonus, it is not granted permanently, but limited to the specific situation or revocable at any time at reasonable discretion . According to this, earnings components can only be revoked for objective reasons. In the private sector , performance bonuses are sometimes subject to collective bargaining agreements , but are often regulated by company agreements. In the public sector there are legal or contractual provisions.
basis
As a rule, the granting of a performance bonus requires an employee evaluation or an official assessment that provides information about the work performance. For this purpose, the normal performance is initially set, the excess of which, if not only temporarily, justifies a performance bonus. Additional performance of a worker can consist , for example, in the fulfillment of additional tasks , participation in projects , overtime , very high quality of work , very low error quotient or in suggestions for improvement . According to a ruling by the Federal Labor Court (BAG), there is a special benefit if a suggestion for improvement goes beyond the work owed under the employment contract and already covered by the wages . If, however, no performance assessment is carried out, the amount of the performance bonus cannot be determined.
Public service bonuses
In the public sector there is an authorization in § 42a para. 1 BBesG , performance bonuses and incentive payments to cover outstanding special work performance of civil servants , judges (the office do not exercise), soldiers and prosecutors to grant. The performance bonus is a one-off payment and is used to recognize outstanding, special performance; it should be closely related to the performance ( Section 4 BLBV ).
In addition, performance bonuses and the performance level are further performance-related salary components. Employees in the public sector (collective bargaining employees ) can receive a performance fee.
Performance bonuses in the private sector
In the private sector , performance bonuses are bonus payments that are paid as part of a performance-based remuneration and are usually linked to the achievement or over-achievement of corporate goals ( business indicators such as sales or profits ).
Individual evidence
- ^ BAG , judgment of May 13, 1987, Az .: 5 AZR 125/86
- ^ BAG, judgment of August 30, 1972, Az .: 5 AZR 140/72
- ↑ Peter Posluschny, basic knowledge SME Controlling , 2010, p 219
- ^ BAG, judgment of April 30, 1965, Az .: 3 AZR 291/63
- ^ BAG, judgment of February 22, 2012, Az .: 5 AZR 229/11
- ↑ Henning Rabe von Pappenheim, Lexikon Arbeitsrecht 2019 , 2019, p. 510
