|Bonuses, Rewards and Recognition|
Annual Appropriation Act, Section 117.59
SC Code of Laws §§ 8-1-170, 8-1-180 and 8-11-190
State HR Regulations 19-705.07 G. and 19-706.05
Employee Referral Bonus Program Sample
Employee Bonus Guidelines, July 1, 2008
Employee Bonus Form for Proviso 117.61 / FY14-15 (Individual Recipient)
Employee Bonus Form for Proviso 117.61 / FY14-15 (Multiple Recipients)
More information on special rules for various types of fringe benefits can be found at the link provided.
Bonus Program Under Proviso 117.61
Q: What are the limitations of amount and frequency placed on bonus programs under the Annual Appropriation Act, Section 117.61?
A: Bonuses cannot exceed $3,000 per employee in a fiscal year. Employees may receive more than one bonus in a fiscal year as long as the total amount of bonuses does not exceed $3,000.
Q: Who is eligible to receive a bonus under the Annual Appropriation Act, Section 117.61?
A: All employees in full time equivalent positions are eligible to receive bonuses. Employees earning $100,000 or more are not eligible to receive bonuses.
Q: Are temporary grant and time-limited project employees eligible to receive bonuses?
A: Temporary grant and time-limited project employees are eligible to receive bonuses within the State Budget and Control Board's guidelines for employee bonuses. The bonuses must be funded by the grant or time-limited project.
Q: What are the reporting requirements for an agency that implements a bonus program under the Annual Appropriation Act, Section 117.61?
A: An agency must report the following information to the Human Resources Department when bonuses are awarded:
Q: Who is responsible for approving bonus payments under an agency's bonus program under the Annual Appropriation Act, Section 117.61?
A: The agency director is the final authority responsible for approving an employee's bonus.
Q: What employee accomplishments or contributions may qualify for a bonus payment under the Annual Appropriation Act, Section 117.61?
A: The employee accomplishments or contributions that may qualify for a
bonus payment are as follows:
Rewards and Recognition Program
Q: Under what authority can an agency develop a rewards and recognition program for their employees?
A: Each agency can develop recognition programs that meet its needs. Sections 8-1-180 and 8-11-180 of the South Carolina Code of Laws allows State agencies and institutions to spend public funds on employee recognition. There is a $50 limit on the amount that can be spent on each employee per award. The Annual Appropriation Act, Section 117.16, provides authority to fund employee award programs..
Q: What restrictions should an agency be aware of when developing a rewards and recognition program?
A: All Internal Revenue Services (IRS) regulations must be adhered to when implementing a program. Under IRS regulations, all cash or gift certificate awards are taxable income unless considered a de minimis fringe benefit. The IRS has provided a list of FAQ's for government entities regarding de minimis fringe benefits at the link provided.
Q: What assistance is available if an agency wants to develop a rewards and recognition program?
A: The Human Resources Division (HRD) provides various levels of assistance to agencies at no charge. Agencies can contact HRD to find out more details about the type of help available.
Q: What are some of the programs offered by state agencies to reward and recognize employees?
A: Here are some examples of the programs:
Vocational Rehabilitation's "Celebration of Success": Peer-to-Peer and Supervisor Spontaneous Rewards
* Post a thank you note on the employee's office door
* Volunteer to assist an employee with their work
* Recognize an employee in an office meeting
* Write a letter of praise about the employee with a copy to the next level supervisor
* Photo collage on bulletin board about successful projects
Department of Natural Resources' "You're a Natural": Thank You Post-Its, Spot Awards, and Team-Based Awards
* Labor, Licensing, and Regulation's TRIBUTE (acronym for Timely Recognition Inspired By Uniquely Talented Employees) Program: Peer-to-Peer, Supervisor-to-Employee, and Management-to-Employee Awards
* Peer-to-Peer: Postcards displaying a TRIBUTE medal - Employees receive ten postcards displaying the TRIBUTE medal to present to other employees at his/her discretion based on the criteria for receiving TRIBUTE recognition.
* Supervisor-to-Employee: TRIBUTE certificate - Based on the TRIBUTE criteria, supervisors can recognize employees with a certificate (first time employees will receive the certificate in a Lucite frame for displaying). If an employee already has a certificate, the supervisor can present to the employee an additional recognition(s) with a sticker(s) of the TRIBUTE medal to be placed on the certificate. Individuals are promptly recognized for their achievement at staff meetings or other appropriate employee gatherings.
* Management-to-Employee Awards: Quarterly Socials - Employees who have received a TRIBUTE certificate/sticker during the quarter are invited by the Agency Director to a quarterly social where they are recognized. At the social, a drawing is held and the winners of these drawings are given a $50 cash certificate to be redeemed in the Office of Human Resources with receipt (less appropriate withholdings) in subsequent paycheck.
State Service Pin Awards
Q: Who has the responsibility for administering the employees′ State service pin awards?
A: Each agency is responsible for administering the State service pin awards.