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This paper presents a model for determining the remuneration of the bonus, which takes into account the actual participation of the human factor in the process of product development. This model is constructed on the basis of the production function in the form of analysis. This allows to determine the level of wages - understood as an equivalent for the human capital available to the employer’s time - depending on the evolution of the various economic values representing the arguments used the production function. In the second part of the article presents a practical example of the calculation of the bonus fund, which is a key element of the incentive system of the company