1 2 3 4 5 6 7 8 9 10 11 12=10 13 = 3x5x11 14 = 3x9x12 15 = 13+14 16 17 18 = 15x16x17 19 20=18/12m*19

% of % of Part for
Annual target Goal basis for 1st part Share in % of Goal basis for 2nd part of Share in achievement achievement Part for value personal Total bonus Company Management Total bounus Total bonus to
First name Last name of bonus: Value added total Achievement bonus: Performance adding before Adjustment Adjustment adjusted for a Working monhts
bonus achievement total bonus % of achievement (1st part - (2nd part - objectives pay
(e.g. Sales) bonus reivew assesment achievement adjustment Factor Factor year
adjusted) adjusted) achievement
Employees with commertial objectives
Peterson Ann 25,500 8,550,000 50% 11,466,000 134% Personal objectives 50% 82.0% 168.2% 82.0% 21,447 10,455 31,902 1.00 1.20 38,282 12 38,282
Simon Peter 23,000 1,000,000 50% 1,000,000 100% Personal objectives 50% 80.9% 100.0% 80.9% 11,500 9,304 20,804 1.00 1.00 20,804 12 20,804
Alan Alan 20,500 1,000,000 50% 1,000,000 100% Personal objectives 50% 86.0% 100.0% 86.0% 10,250 8,815 19,065 1.00 1.10 20,972 6 10,486
Mich Loinn 18,000 1,000,000 50% 1,000,000 100% Personal objectives 50% 85.5% 100.0% 85.5% 9,000 7,695 16,695 1.00 0.10 1,670 12 1,670
Simon Peter 15,500 1,100,000 50% 1,045,750 95% Personal objectives 50% 73.0% 90.1% 73.0% 6,986 5,658 12,643 1.00 1.20 15,172 12 15,172
Employees without commertial objectives
Lion Doe 7,500 n-a n-a n-a n-a Personal objectives 100% 81.3% n-a 81.3% n-a 6,098 6,098 1.00 1.20 7,317 12 7,317
John Doe 7,000 n-a n-a n-a n-a Personal objectives 100% 78.0% n-a 78.0% n-a 5,460 5,460 1.00 1.00 5,460 12 5,460
John Doe 6,500 n-a n-a n-a n-a Personal objectives 100% 93.0% n-a 93.0% n-a 6,045 6,045 1.00 1.00 6,045 12 6,045
John Doe 6,000 n-a n-a n-a n-a Personal objectives 100% 75.0% n-a 75.0% n-a 4,500 4,500 1.00 1.00 4,500 10 3,750
John Doe 5,500 n-a n-a n-a n-a Personal objectives 100% 82.2% n-a 82.2% n-a 4,521 4,521 1.00 1.20 5,425 12 5,425
John Doe 5,000 n-a n-a n-a n-a Personal objectives 100% 82.2% n-a 82.2% n-a 4,110 4,110 1.00 1.80 7,398 12 7,398
John Doe 4,500 n-a n-a n-a n-a Personal objectives 100% 70.0% n-a 70.0% n-a 3,150 3,150 1.00 1.60 5,040 12 5,040
144,500 59,182 75,810 134,992 138,084 126,848

Notes:

1.
The targeted net bonus is determined by the director or supervisor with the director's approval, and it amounts to X monthly salaries.

2.
There are two groups of employees:
1) employees with commercial goals related to finding new jobs, and
2) employees without commercial goals.

Employees with commercial goals receive 50% of the bonus based on achieving the targeted added value and 50% based on achieving personal goals.
Employees without commercial goals receive 100% of the bonus based on achieving personal goals.

The director determines the classification of employees into groups.

3.

Goal baisis:

Added value as a goal is calculated based on sales revenue or similar metrics and is expressed in absolute amounts
Personal goals - the rating for personal goals is the average rating from the evaluation form, excluding the added value rating. Ratings can range from 1 to 10 (or 0-100%).

4.

The bonsus consist for two parts: Frist part is depending on commertial objectives (for commertial staff only) and second part is depending on personal objectives achievement.

Part of the bonus for achieving commertial objectives depends on performance.

< 70% - the bonus is 0 (where payment is linear from 0% to 100%).
From 70% to 100% - the bonus increases linearly with performance. However, employees classified in the group with commercial goals must achieve a minimum of 100% in the first 2 years to qualify for the bonus.
From 100% to 150% - the bonus progressively increases. For example, at 110% performance, the bonus is 120%.
150% - the bonus is 200%.
Please adjust table formula accordingly when needed.

Part of the bonus for achieving personal goals.

For any goal (OKRs) rated below 7, the bonus is 0 (the condition for the bonus is that each goal must be rated 7 or higher).
From 7 to 10 - the bonus ranges from 70% to 100%.

5.

Company adjustment factor (changed annually based on market potential and other circumstances).
1.25: If there is net profit growht of 15% or more, otherwise, the adjustment factor is 1
0: If there is a net profit decrease of 50% or more or in case of bankruptcy.

6.
Management adjustment factor (to be used as less as possible).

The factor is subjectively determined by the manager, ranging from 0.5 to 2, except for partners, where it ranges from 1 to 3.

7.
Bonuses are paid once a year, at the beginning of January, after the end of the business year and the final balance sheet preparation.
 1 2 3 4 5 6 7 8 9 10 11 12

Goal basis for Management Total bounus

First name Last name Employee grade
Share in bonus
based on grade
Allocated bonus adjustment: Performance % of achievement
reivew assesment
Bonus after
adjustment 1
Adjustment
Factor
adjusted for a Working monhts
year
Total bonus to
pay Bonus pool calculation
Employees with commertial objectives Basis for bonus pool determination EBITDA
Peterson Ann 30 20.0% 37,500 Personal objectives 82.0% 30,750 1.20 36,900 12 36,900
Simon Peter 25 15.0% 28,125 Personal objectives 80.9% 22,753 1.10 25,028 12 25,028 EBITDA 750,000
Alan Alan 22 12.5% 23,438 Personal objectives 86.0% 20,156 1.00 20,156 6 10,078 Previous period 735,000
Mich Loinn 20 10.0% 18,750 Personal objectives 85.5% 16,031 1.00 16,031 12 16,031 YoY growth 2.0%
Simon Peter 20 10.0% 18,750 Personal objectives 73.0% 13,688 1.00 13,688 12 13,688
Lion Doe 17 7.5% 14,063 Personal objectives 81.3% 11,433 0.80 9,146 12 9,146 Default bonus pool as % of basis (share) 25%
John Doe 15 5.0% 9,375 Personal objectives 78.0% 7,313 1.00 7,313 12 7,313
John Doe 15 5.0% 9,375 Personal objectives 93.0% 8,719 1.00 8,719 12 8,719 Share adjustment criterion
John Doe 15 5.0% 9,375 Personal objectives 75.0% 7,031 1.00 7,031 10 5,859 < 0% 15%
John Doe 15 5.0% 9,375 Personal objectives 82.2% 7,706 1.20 9,248 12 9,248 0-10% 25%
John Doe 10 2.5% 4,688 Personal objectives 82.2% 3,853 1.20 4,624 12 4,624 > 10% 30%
John Doe 10 2.5% 4,688 Personal objectives 70.0% 3,281 1.60 5,250 12 5,250
100% 187,500 152,714 163,133 151,883 Share to apply 25%
Bonus pool 187,500
Check 0.00% 0

Notes:
1.
The bonus pool is calculated as a share of the profit and divided among employees based on this scheme.
2.
The share in the bonus pool depends on the movement of profits. An increase in profit results in a higher share, while a decrease in profit leads to a lower share. For example, if profit increases by 10%, the bonus pool share is
30% instead of the regular 25%. Conversely, if there is no increase in profit, the share is 15%.
3.
Each employee is assigned a grade within the company, and the total share in the bonus pool is determined based on this grade. For example, a Manager with a grade of 25 may have a 20% share in the bonus pool, while an
Associate with a grade of 15 may have a 5% share in the bonus pool. The total share of all employees should add up to 100%.
4.
Bonuses are adjusted in the first level based on the achievement of personal goals (OKRs).
For any goal (OKRs) rated below 7, the bonus is 0 (the condition for the bonus is that each goal must be rated 7 or higher). From 7 to 10, the bonus ranges from 70% to 100%.
5.
On the second level, bonuses can be adjusted with management approval.
6.
A management adjustment factor is applied subjectively by the manager, ranging from 0.5 to 2, except for partners, where it ranges from 1 to 3.

7. Bonuses are paid once a year, at the beginning of January, after the end of the business year and the final balance sheet preparation.