2024.0329

Number of words in this article:2109, reading time is about 4 minutes

introduction： 合计金额超5000万元，涉及人数超8000人。

** Author| ** First Finance Chen Junjun

The performance salary paid by bank employees may be recovered. With the recent release of annual reports of listed banks, many banks have disclosed relevant information on performance pay recovery and deductions in their annual reports. According to incomplete statistics from the First Financial Reporter, at least seven banks, including China Merchants Bank, Harbin Bank, Tianjin Bank, Weihai Bank, and Gansu Bank, have disclosed relevant information, and the cumulative amount of rebates has exceeded 50 million yuan. "The performance salary paid by bank employees was recovered" has once aroused heated discussion. Behind the "reverse salary collection" is the "performance salary recovery and deduction mechanism" at play. According to industry insiders, the performance pay recovery and deduction mechanism is an important part of bank salary incentives and constraints, and can play a role in constraining bank executives and key responsible persons to a certain extent. Many banks have disclosed the performance pay recovery and deduction system and progress reflect that this system is gradually improving and will enter normalization in the future.

Banks'"reverse wage claim" exceeded 50 million last year. According to incomplete statistics, among a number of A-share and Hong Kong stock listed banks that have disclosed their results in 2023, seven banks have disclosed the recovery of performance pay in their 2023 annual report, with a total amount of more than 50 million yuan and more than 8000 people involved. For example, China Merchants Bank disclosed in its 2023 annual report that during the reporting period, 4415 employees of China Merchants Bank carried out performance pay recovery, with a total amount of 43.29 million yuan recovered. This figure is down from 2022, with a total of 58.24 million yuan in the previous year, and a total of more than 100 million yuan in "reverse salary" from employees in two years. In terms of numbers, 4415 employees were deducted from performance pay claims during the reporting period, an increase of more than half from 2876 in 2022. In terms of the overall number of employees, China Merchants Bank had a total of 116500 employees by the end of 2023, which means that about 3 out of every 100 employees have been "asked for wages in reverse", with a per capita recovery of about 9805 yuan. In 2022, the per capita deduction was about 20,000 yuan. China Merchants Bank explained in its annual report that in order to slow down various operational and management risks, China Merchants Bank has established a mechanism for deferred payment and recovery of performance pay in accordance with regulatory requirements and management needs. China Merchants Bank disclosed that the recovery of performance pay mechanism can be traced back to 2020 at the earliest. Weihai Bank also disclosed the recovery of performance pay in its annual report for three consecutive years. According to the 2023 annual report, the bank implemented performance pay recovery of 272800 yuan during the reporting period, compared with 150000 yuan in 2022 and 324000 yuan in 2021. At the same time, Harbin Bank disclosed in its 2023 annual report that the bank recovered more than 4.7 million yuan in performance pay in 2023, involving 199 employees. The annual staff cost of the bank in 2023 is 2.645 billion yuan. The Bank of Tianjin is the first time to disclose the data of "asking for wages" from employees. According to the annual report, the bank deferred payment of 166 million yuan in performance pay and recovered 1.74 million yuan in 2023. The reporter noted that in addition to the banks that disclosed detailed data, a number of banks mentioned in their annual reports that they had established deferred payment and recovery mechanisms for performance pay, including Industrial and Commercial Bank of China, Agricultural Bank of China, Bank of China, Bank of Communications, CITIC Bank, Everbright Bank, Minsheng Bank, and so on. From the point of view of the expression, it is mainly focused on "the relevant mechanism for deferred payment and recovery of performance pay has been established", or "if there is a risk causing loss within a specified period of time, according to the determination of responsibility, determine the amount of recovery of the performance pay of the responsible person" and so on.

The recourse and withdrawal mechanism is gradually normalized 事实上，无论是上市银行还是非上市银行，银行向高管和员工追索扣回绩效薪酬的案例近年来逐渐增多，制度也不断被完善。 在2022年的年报中，40家A股、港股上市银行中就有超半数披露相关情况，包括国有行、股份行等等，其中国有五大行在当年均表示建立了绩效薪酬延期支付及追索扣回制度。 早在2020年时，山西省决定将大同银行、长治银行、晋城银行、晋中银行、阳泉商行5家城商行进行合并重组时，就向61名高管和关键岗位人员追索扣回绩效薪酬3359万元。更早之前的2019年，盘锦银行、盛京银行就发生过要求高管干部退还多发薪酬的事件。 绩效薪酬追索扣回机制最早可追溯至2010年原银监会印发的《商业银行稳健薪酬监管指引》，该指引明确要求商业银行制定绩效薪酬延期追索、扣回规定。到了2018年，原银监会又印发《银行业金融机构从业人员行为管理指引》，再度明确银行机构应针对高管及关键岗位人员制定与其行为挂钩的绩效薪酬延期追索、扣回制度。 直至2021年初，原银保监会发布了《关于建立完善银行保险机构绩效薪酬追索扣回机制的指导意见》，再度强调这一制度等建立。要求银保机构应当按规定建立并完善绩效薪酬追索扣回机制，明确对银行、保险、AMC（资产管理公司）、信托、企业集团财务公司、金融租赁公司、汽车金融公司、消费金融公司、货币经纪公司等银行保险机构高管和关键岗位人员8种追回薪酬的情形。为整个金融行业建立绩效薪酬追索扣回机制提供了更加明确的方案。 随着这一制度不断被强调，诸多银行机构也逐渐完善绩效薪酬追索扣回机制，全面落实相关这一机制。“对于业内来说，对于这一制度，从了解、认识、建立到落实，已经经历了一个漫长的过程，未来只会有越来越多的金融机构加入到这一队伍当中来。”银行业内人士对记者说，薪酬追索扣回制是银行薪酬激励约束的重要组成部分，一定程度上可以约束银行高管和关键责任人。 前述人士进一步对记者表示，在监管的不断要求下，包括银行在内的金融机构正不断落实薪酬追索扣回制度，未来这一制度将步入常态化。同时，他也提醒，用人单位要确保证据完整留存，避免因追回绩效而引发劳动争议。 记者注意到，业内已有约九成机构落实相关制度的建立。去年3月，原银保监会网站披露，截至披露日，95%以上机构已制定并实施了绩效薪酬延期支付和追索扣回制度，“特别是在一些高风险机构，相关制度为追究违规高管责任、挽回资产损失发挥了重要作用。” **