In many companies, it is customary to give incentives to employees at the end of the year, which are traditionally called the “thirteenth salary”.
The promotion received for work during the year at its end is like a New Year's gift.
In Soviet times, employees were paid extra in December, that is, it was really another salary, and this concept came from there. Now, the amount sometimes may not correlate with the employee's salary. In fact, this is a New Year's bonus. The name is unofficial, in documents this payment is usually called a bonus at the end of the year.
There is no indication in the legislation that its payment is mandatory, that is, it is left to the discretion of the employer. Article 191 of the Labor Code notes that an employee can be through a gift, gratitude, issuance of an incentive letter or other document, as well as in cash - and it is on this point that the practice of issuing the thirteenth salary is based. To choose one of the listed methods of encouragement or to introduce another is the right of the employer. Forms of incentives are included in the internal acts in force in the company.
Not all companies pay the 13th salary. Most often, this practice exists in large enterprises and government agencies. This is due to the fact that the distribution of funds usually requires a large number of calculations, which means that the company must have a personnel department and a rationing department.
Who can expect to be paid?
Which workers will receive the New Year's bonus is the decision of the employer, that is, it can be paid only to part of the employees. Most often, of course, if it is paid, then to everyone, but it is possible to establish different amounts depending on success during the year. may result in violation of labor discipline.
So that employees do not have questions, usually payments are accrued according to a single system that operates for a department or the entire enterprise, with which they are introduced in advance. Depending on the accrual system, it may depend on the worked period or not depend on it.
Main options:
- If a fixed amount is paid, then it is usually given only to certain employees chosen by superiors.
- With a percentage of the annual salary, the longer the period worked, the larger the thirteenth salary will be received.
- Based on the period worked, the bonus will be calculated if it is paid based on the average wages per year (usually equal to it).
If the employee met all the conditions for receiving 13 salaries, he did not have disciplinary sanctions, but he should also receive a reward.
Payment term and procedure
How is the 13th salary paid? This usually happens at the end of the year, but sometimes at the beginning of the next. It also happens that it is paid in general at other times. It depends on the enterprise, and is rarely practiced due to the fact that it is customary to spend money on New Year's holidays. In addition, it is simply more convenient because of reporting - the calculation is usually based on the time worked for the year, therefore it is most convenient to conduct it at the end of the year.
How is the 13th salary paid? Let's take a look at the stages of the process itself and the procedure for making payments:
- The financial service reports on how much free funds are available to management.
- Based on the available volume, a decision is made on how to apply them. One of the ways to use it can be bonuses for company employees.
- Depending on the amount, a decision is made on how many employees will be paid. Sometimes it can be done to all employees (except those who have been punished for violations), sometimes only to those who have made the greatest contribution to success and have shown themselves most actively.
- After determining the circle of persons who will receive the thirteenth salary, it will be necessary to choose the method of calculation that is best suited in this case.
- After its selection, the calculation itself is carried out.
- An order is prepared and issued, which indicates which employees will receive the bonus and how much it will be paid, the order is signed by the head.
- Accounting transfers or issues funds. Payments are registered in the documentation, where they are held as bonuses or material assistance.
Of course, the details may differ from organization to organization, but in general, exactly the stated order is observed. Precise regulation is carried out by local acts in force in the company. Note that the thirteenth salary is taxed at a rate of 13%, like a regular salary.
Methods of calculation
How is 13 salary calculated in Russia? There are several main options:
- In a fixed amount.
- Based on the length of service and income of the employee.
- As a percentage of monthly salary.
Of course, depending on the chosen method of accrual, the amounts can vary greatly.
Fixed amount
As a rule, it is paid in the same amount to certain categories. For example, for executive employees, the bonus can be set at the level of 40,000 rubles, and for other employees - 25,000 rubles. Within these two categories, the same payments will be the same regardless of how much the salary of employees differs.
Calculation options for an incomplete year may vary.
Sometimes it is established that when working out more than a certain milestone - for example, 10 months worked, the thirteenth salary is paid in full, and less is not paid at all. Sometimes the calculation is carried out separately for each month - for example, if an ordinary employee who is entitled to 25,000 rubles has worked for eight months in a year, then he will receive 25,000 / 12 x 8 = 16,667 rubles. The nuances of calculating according to such a model will depend on what is established in the company's documents, since, as we noted earlier, legislative regulation does not affect this issue.
Upon payment a large number employees, a fixed amount is not the most convenient option due to the fact that it equalizes them too much, and therefore it is usually used only in cases where the bonus is due only to certain categories of employees that make up significantly less than half of all workers in the company, or simply in small firms.
Usually, when choosing this option, a standard monthly salary is simply issued, the payment is simply made out as a New Year's bonus. It is this design that is the easiest - it is not required to carry out complex calculations, it is enough just to accrue another salary to the employee. Or it can be a certain part of the salary - a quarter, half, 70%, and so on. In any case, the calculations will be quite simple.
Most often, when paying, the number of months worked in a year is taken into account. Let's give an example of calculation: an employee should receive a bonus in the amount of 80% of the salary, while he worked for 9 months. His salary is 32,000 rubles. In this case, the volume of the thirteenth salary will be as follows:
32,000 * 0.8 * 9/12 = 19,200 rubles.
Also, the calculation can be carried out on the basis of the number of days worked. For example, a common option: if all days are worked out, then the employee receives a full salary, and if some were missed, respectively, the thirteenth salary also decreases - say, with 85% of the days worked per year and it will be equal to 85% of the salary.
Based on income and length of service
There are also more complex ways. For example, based on the average annual salary of an employee, taking into account the length of service. How is the 13th salary calculated in this case? In fact, the bonus will consist of two: the first will be a derivative of the employee's average annual income, and the second will be a remuneration for years of work at the enterprise. It is their sum that will become the thirteenth salary.
For example: the average annual income of an employee is 24,000 rubles, the allowance for seniority in the company is 1,100 rubles for each year worked, and the employee has worked for 6 years. Then his New Year's bonus will be: 24,000 = 1,100 x 6 = 30,600 rubles.
In this case, a minimum bar can be set. For example, seniority payments begin to be made only after five years have been worked out. Sometimes the right to the New Year's bonus itself is received only after a certain period has been worked out, for example, for the second year of service or after three years of work.
The nuances of calculating remuneration for seniority are established by various enterprises in their own way.
13 salary and how it is calculated is a broad topic, since each company has the right to establish its own criteria and methods. We have given examples of only the most common methods of counting.
How is 13 salary calculated, are there any special rules governing this procedure, or does each company have its own rules? Widespread in Soviet times The 13th salary is still paid in many organizations, but how to predict what size the next payment will be?
According to what norms is the 13th salary paid?
In the Labor Code of the Russian Federation there is no direct mention of the concept of the 13th salary. But there is Article 191, which deals with rewards for work. Employees who conscientiously perform their work can be encouraged by their superiors in various ways. In the code itself, the following types of encouragement are offered:
- gratitude,
- premium;
- diploma;
- valuable gift;
- awarding a title, for example, "Employee of the Year".
But the employer's rights to choose the type of promotion are not limited to the listed items. He can introduce other forms of gratitude, but for this they need to be fixed in the local acts of the organization. These acts include:
- collective agreement;
- local act (rules of internal labor regulations, charter, regulation on discipline).
In practice, the 13th salary is applied on an ongoing basis in government agencies or large enterprises. Personnel work is well established here, there are people who can draw up local regulations, so the introduction of the 13th salary does not cause problems.
But wherever the payment of the 13th salary is practiced, this name is used only among employees, and the operation itself takes place in the reporting under a different name.
What are the methods for calculating the 13th salary?
How exactly the 13th salary will be spent is up to the employer. He sets the budget within which payments are made, and the accountant is already selecting the appropriate distribution option. The only condition is that the chosen option must be reflected in at least one of the company's local acts. Commonly used methods include the following:
Salary payment
It is understood that the employee will receive another salary, but it will not be spent as wages, but, for example, as a bonus at the end of the working year. This is the easiest option to calculate. And at the same time, specialists of different levels will be rewarded with different amounts.
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Fixed premium amount
It is assumed that the size of the 13th salary is expressed in a fixed amount. In order to gradate the amount of bonuses between employees of different levels, these amounts can be in several ways. For example, for the management team, the bonus is 50,000 rubles, and each employee will be paid 25,000 rubles.
Application of various coefficients
Here, the employer chooses either a salary or a fixed amount, but pays it depending on various characteristics worker. For example, it was decided to pay a salary as the 13th salary, but depending on the number of days worked in a year. An employee who did not take time off and sick leave will receive a whole salary, and for those who still went on sick leave, the salary will be proportionally reduced depending on how long the sick leave lasted.
Another option is when the amount of payments to employees is differentiated depending on the length of service at a particular place of work. For example, a certain amount of 50,000 rubles is taken as a basis. For employees who have worked for more than 5 years, this amount is paid in full, for those who have worked for 3-5 years - only half, and a third is due to employees who have worked for 1-3 years.
Once again, I would like to note that the employer himself decides how the 13th salary is calculated, but it is better to choose simple options so that there is no confusion.
Can the 13th salary be paid not to everyone in the enterprise?
Who exactly will receive the 13th salary at the enterprise depends on the employer. Since this kind of bonus is used as a way to reward employees, it is logical to assume that it can be applied to specific people who have shown good results throughout the year.
As opposed to bonuses, penalties can also be applied at the enterprise. For example, in a local act it may be fixed that the 13th salary is deprived of persons who during the year were seen in violation of labor discipline.
Will the employee be able to calculate the size of the 13th salary in advance?
Whether the employee will be able to independently calculate the size of the 13th salary that he will receive at the end of the year depends on the methodology by which the calculations are made. If the salary is paid, then everything is simple. But if you also need to apply a coefficient that displays the number of days worked, then the calculation can be made only at the very end of the year.
Well, a lot, of course, depends on the leadership. It is not always possible to know in advance what kind of budget is supposed to be allocated for bonuses to employees. If the year was successful, then bonuses can even be increased. But if the enterprise turned out to be at a loss, then it may not be possible to force the management to pay the 13th salary. Only if the clause on mandatory annual bonuses is fixed, for example, in a collective agreement, and there is a special fund for this.
Thus, the management itself decides whether to pay the company's employees the 13th salary, and sets the size of the bonus at its own discretion. There are no specific requirements for the procedure at the legislative level. The Labor Code of the Russian Federation leaves this issue at the mercy of employers. The 13th salary is used as an incentive measure, the purpose of which is to stimulate the employee to increase labor productivity.
To encourage employees and encourage them to increase labor productivity, employers provide various bonuses and additional payments.
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The thirteenth salary is a special kind of such incentives. However, not everyone can qualify for it.
To understand the features of the provision of payments, you should familiarize yourself with the current information on the topic.
What it is?
13 wages - additional accrual provided as an incentive at the end of the year. It is paid in order to increase labor efficiency.
A similar concept was formed in the period of Soviet times. Then the specialists received encouragement, the size of which was equal to the average earnings.
To date, 13 wages have been subject to adjustment. In 2019, it is more like a bonus provided for the implementation of conscientious work.
For this reason, the payment is sometimes referred to as the New Year's or year-end bonus.
Who is entitled to?
Who is entitled to 13 wages is the most popular question among workers who first heard about the existence of such an incentive.
The remuneration is a constant payment at the end of the year in large organizations.
In order for the provision of 13 salaries not to cause difficulties, the organization must have a well-functioning human resources department and have a properly compiled documentation package.
The list of persons who are entitled to the payment is determined by the employer.
Typically, organizations use the thirteenth paycheck as a way to reward an employee. Often, it is due to employees who showed excellent results during the year and did not violate labor discipline.
The list of requirements that must be met in order to receive a bonus must be fixed in advance in the local regulations of the organization. Employees must be familiarized in advance with the peculiarities of receiving 13 wages.
The period that must be worked out at the enterprise in order to receive an incentive directly depends on the system within which the company operates.
Several options are possible, which include the following situations:
- If the amount provided as wages is fixed, only a certain list of employees will be able to receive remuneration.
- If an enterprise determines the average salary of employees for a year and, based on the resulting figure, accrues a bonus at the end of the year, a specialist who has worked in the organization for less than 12 months will also be able to receive funds. However, the amount of 13 wages will be adjusted based on the actual period of time that the employee worked.
- If 13 wages is a percentage of salary, the worker must work for a full year to qualify for the cash. Otherwise, no payment will be made.
- If information about the provision of incentives is enshrined in the internal acts of the organization on bonuses or a collective agreement, the employee who wrote the letter of resignation of his own free will also need to provide the thirteenth salary.
According to the rules, incentives that are issued at the end of the year are recognized as part of the salary. However, often employers go to the trick and do not comply with the established provisions.
For this reason, experts advise to carefully study the current regulations in order to understand in advance when rights were violated and be able to restore them.
The legislative framework
In the law, such a thing as 13 wages is not fixed.
However, the article says that the employer can encourage the employee with the help of bonuses.
In this case, the reward can be provided in the form of cash, a certificate or a diploma, a good gift for declaring gratitude.
Thirteenth salary
In practice, there is a list of situations in which the possibility of receiving 13 wages may be in question. To know what to do in each case, you should familiarize yourself with the list of typical situations in advance.
When transferring
The possibility of receiving 13 wages during the transfer directly depends on the provisions fixed in the local acts of the organization.
If a new company has a similar type of incentive, and the organization is ready to pay it to a newly arrived employee, he will be able to receive a payment.
Upon dismissal
As in the case of a transfer, the incentive is paid depending on the provisions of the local acts of the organization.
Usually, the payment is provided if the fact of its existence is fixed in the collective agreement or the provisions "On bonuses".
When reducing
If an employee falls under, the organization provides him with material support. The right to 13 salaries is retained.
In addition, the employee will be able to count on additional assistance from the company.
In maternity leave
Going on maternity leave, a woman continues to be a full-fledged employee of the organization. However, 13 wages are provided at the end of the year for successful work. The woman is no longer involved.
To find out how the organization will act in this situation, you need to turn again to internal regulations.
How to calculate?
The procedure depends on how the premium is calculated. So, some organizations set the payment in a fixed amount. If we are talking about a budget company, the bonus can only be accrued to particularly distinguished employees.
The calculation of 13 wages is a rather laborious work. Usually, the employee's income received for 1 year is taken into account, and the average is calculated.
The procedure can be performed according to another scheme. The monthly salary of a specialist, which is multiplied by the annual income, can be taken into account. From the total amount, the percentages for which the employer wants to encourage the specialist are calculated.
The amount of the rate can vary significantly depending on the internal policy of the organization. Usually the indicator is set at the level of 20-30%.
The decision on the amount of the incentive is made during the meeting of the company's administration.
Award payment period
The law also does not establish a clear framework for granting bonuses. It all depends on the provisions of the internal acts of the company.
Usually 13 wages are provided at the end of the year and can be paid along with income for the period worked.
However, they can differ significantly depending on the internal policy of the organization.
Is it taxable?
The answer to the question depends on the reasons for calculating the payment and the source of its provision. Remuneration must be taken into account when calculating, if it is recorded in the internal documentation of the organization and is provided on the basis of the production results obtained.
If the money is provided solely at the initiative of the employer, the above rule does not apply.
However, you need to remember what is withheld from all types of income, regardless of the source of their receipt.
When accounting for remuneration in the personal income tax base, it must be included in the period in which the funds were accrued. Withholding deductions in favor of the state in this case occurs upon the provision of payment.
For 13 wages, there should also be insurance premiums accrued to protect against occupational diseases and injuries.
Thus, the incentive is subject to the same taxes as the standard payments provided to an employee for exercising labor activity monthly.
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The question of who is entitled to the 13th salary worries many categories of workers. In fact, it acts as or encouragement for performance indicators.
In this article, we will analyze whether the 13th salary is due, and which categories of workers can apply for it.
13 salary - what is it?
Such a concept in 2017 is still not regulated by the Labor Code of the Russian Federation.
As a rule, such a payment is made on the basis of Article 191 of the Labor Code "On the encouragement by the employer of persons who conscientiously performed their own labor duties."
In addition, this incentive is formed based on the company's total profit for the current year.
Based on Art. 191 of the Labor Code of the Russian Federation on accounting, material allowance will be held as:
- Prize.
- Financial reward for the title of "Best Employee of the Year".
- Help of a material nature.
- Reward in the form of cash upon receipt of a commendation sheet or.
The question related to whether the 13th salary is due to employees of the enterprise, the employer will decide on his own.
The main document for issuing such types of incentives will be disciplinary regulations and collective agreements that provide for cash bonuses for employees of the enterprise.
It is also worth considering that in Russia such a concept is used as a metaphor among workers.
That is, the official name sounds nothing more than "award for the current year."
The second name of this award arose due to the fact that it is usually issued at the end of the year, and its amount usually reaches up to a monthly salary.
The low level of legal literacy of workers causes the fact that many of them do not know about the provided monetary allowances.
In this regard, many employers, in pursuit of savings, ignore the legal rights of employees, which gives rise to a number of serious problems.
To whom is it intended?
The payment will be made in accordance with Article 191 of the Labor Code of the Russian Federation. At the same time, each enterprise or institution has its own rules for calculating and accruing bonus funds, according to which it is determined whether the 13th salary is due.
This is due to the fact that each company conducts and pays taxes.
That is, the nuances can be determined by the collective agreement. But to issue or not to issue funds - the employer decides.
In addition, in Russia it can be accrued to all workers at the enterprise or only to individuals for conscientiousness and work success.
Accordingly, this motivates all staff to further work.
The collective agreement may provide for cases in which the employee may not receive bonus money.
Important:the list of situations in which payment will not occur is compiled at the discretion of the employer.
The main cases include:
- Non-compliance with the hospital regime.
- Violation of the labor schedule.
- Registration of sick leave at own expense more than 2 times in the current year.
- Failure to comply with the established norm.
Also according to regulations the company can provide a list of those to whom the payment is intended:
- For all working personnel.
- For overworkers.
- Only for highly skilled workers.
What affects the amount of money allowance?
The amount of the bonus in 2017 may be affected by the length of time a person has worked at the enterprise. That is, if a person works at an enterprise:
- Up to 3 years - 50% of the salary (for clarity, you should familiarize yourself with).
- From 3 to 7 years - 80% of the salary.
- More than 7 years - 100% salary.
Important:the payment of these funds will be carried out in accordance with the decree of the T-11 or T-11A format (if the payment is only for a certain category of employees).
As for public sector employees, things are a little different here.
All issues of payment of bonuses for employees of institutions belonging to this category are regulated at the legislative level in Russia.
For example, the answer to the question of whether teachers are entitled to 13 salaries is yes. The amount of the bonus is determined by law.
So, teachers are entitled to 13 salaries, the size of which is equal to the so-called net-rate of their salary (different from).
Also, the company can set a fixed amount of the 13th salary.
As a rule, when determining the bonus due to an employee, the time worked by him in 2017 is taken as the basis and compared with the standards, on the basis of which the coefficient is calculated.
Once calculated, the resulting data is multiplied by the basis used to determine the premium.
Is there a bonus for maternity workers?
Quite often, among young mothers, the question arises of whether the 13th salary is due on maternity leave.
In Russia, the issue of such payments is not directly provided. That is, in 2017, bonuses are provided for employees who perform their labor functions, so the 13th salary in the decree is not required.
This is due to the fact that a woman does not fulfill her duties, and receives payments on the basis of Art. 183 of the Labor Code of the Russian Federation.
But, as a rule, such payments are accrued at the end of the year for which they are provided.
Therefore, whether the 13th salary is laid down in the decree will depend on whether the woman fulfilled her labor duties at least partially during this period.
If labor functions were performed, then the maternity bonus should be accrued in proportion to the time worked.
But it is worth considering that in Russia, at the local level, an enterprise can establish that persons in the decree are entitled to 13 salaries.
This is possible, since the Labor Code does not prohibit improving the financial situation of employees who are on parental leave.
This provision should be reflected in the documents at the enterprise. Summing up, we can say that the 13th salary in the decree may well be.
But in order to find out for sure, you need to look into the regulation on remuneration in force at the enterprise.
Important:whether 13 salaries are laid down in the decree - is determined individually at each enterprise.
Awards for educators
The issue of bonuses for public sector employees is regulated in a special way.
Consider the procedure for payments in 2017 for educators.
When determining whether a teacher is entitled to a salary, certain criteria established by the Ministry of Education are taken into account.
For accounting, each teacher has an evaluation sheet, in which the results of work are recorded.
The cost of points is determined by the size of the budget of the educational institution.
Whether teachers are entitled to 13 salaries is determined by the directorate of the institution at the end of the year based on the results of evaluation sheets and other criteria provided for in the collective agreement.
Based on a different method, incentive payments for preschools are calculated in 2017.
Yes, for employees. elementary school, namely teachers, the salary due 13 is calculated as follows: 60% of bonus funds are distributed among teachers, and the remaining 40% among other employees.
According to the requirements of the Labor Code, in each individual educational institution this issue is regulated at the local level.
The management draws up a special document, the main provisions of which are consistent with the trade union.
Important:13 salary is due to teachers of any category when the basic conditions for bonuses are met.
Payment of an annual bonus upon dismissal
Many workers seeking to leave enterprises for one reason or another are interested in who is entitled to 13 salaries upon dismissal.
Everyone who is entitled to 13 salaries upon dismissal must first fulfill all the conditions stipulated by the enterprise.
But it is worth considering that funds will not be provided immediately upon dismissal, because it is possible to determine the amount of monetary allowance only at the end of the period for which payments are provided.
The legislation provides that the employer must settle with the former employee as soon as possible.
But for those who are entitled to 13 salaries upon dismissal, it can be paid at the end of the period.
If at the time of calculation the employer cannot determine the amount of remuneration, then he has the right to pay it at the end of the year.
A specific procedure may be prescribed in the provision on bonuses in accordance with Art. 8 of the Labor Code of the Russian Federation.
At the same time, the employer is not entitled to reduce the size of 13 salaries for those who are entitled to it upon dismissal.
In case of violation of these provisions, the employee can apply to the court to protect his rights.
How is the award made?
13th salary is laid out in the provision on bonuses. Payments can also be made based on:
- Award provisions.
- Order.
- Employment contract (for example,)
- collective agreement.
The same documents reflect who is entitled to 13 salaries upon dismissal.
The order reflects the reasons for the payment of the bonus and the funds from which the payments will be made.
Compensation based on the results is paid from the funds intended for remuneration or from another source provided for in Russia.
It also reflects the procedure for determining the amount of monetary allowance in 2017 and the names of the employees to whom they will be paid.
As a rule, the bonus is accrued to those employees who have worked at the enterprise for more than 1 year.
In addition, the provision also reflects data on who decides on the calculation of payments and the mechanism for calculating them upon dismissal.
Payments are made through . Such a concept as a bonus for the 13th month among employees appeared relatively recently.
Previously, these payments were known as the annual bonus.
All issues of payment of motivational remuneration are regulated in the Labor Code of the Russian Federation and are established by local acts of enterprises and institutions.
Legal advice (Khabarovsk). Who is entitled to the 13th salary?
Legislation Russian Federation guarantees the receipt of wages for all working citizens. Earned money employees should receive every month and without delay. But still exists thirteenth salary.
It is a kind of motivating factor for work for productive activity in the future. Employees who work better than others can rely on it. Consider how 13 salaries are calculated in Russia later in the article.
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What does it mean?
The thirteenth salary is such an accrual that an employee receives at the end of the year as an incentive.
The thirteenth salary is issued in order to improve labor efficiency. The concept of the thirteenth salary comes from the Soviet era, when employees received money equal to earnings.
Currently, they are more like bonuses for conscientious work. For this reason, the thirteenth salary is also called the bonus based on the results of work for the year or New Year's.
The legislation does not contain information about such accruals as the thirteenth salary. But, according to Article 191 of the Labor Code of the Russian Federation, it is allowed to reward the work by any of the following options:
- reward for work as a good gift;
- gratitude announcement;
- issuance of an incentive document (certificate or diploma);
- cash award.
Who is entitled to 13 salaries and how much do you need to work for this?
Yearly performance incentives are paid consistently in large organizations. In order to calculate the thirteenth salary, a good functioning of the personnel department and the correct preparation of documents are necessary. In this case, such an innovation as the issuance of the thirteenth should not entail any difficulties.
It is the employer who decides which workers to calculate the thirteenth salary.
Because the thirteenth salary is one of the reward methods then those workers who regularly gave excellent results of work during the year and carried out their activities within the framework of labor discipline can hope for this payment.
Can count on receiving the thirteenth salary future mom if, before going on maternity leave, she complied with all the regulations on an internal act that make it possible to receive this remuneration. If these items are not in the act, then whether to give the employee the thirteenth salary, her head decides.
Each worker must submit documents for review, which indicate the conditions for receiving remuneration. These documents should state under what circumstances the thirteenth salary is calculated, as well as why it can be reduced.
How much to work to receive the thirteenth salary will depend on what system operates in the enterprise. There may be several options:
- If a fixed amount is set, then only certain employees will be rewarded.
- If a specific percentage of the annual salary is set, then the employee must work for a year in order to receive full remuneration.
- If the enterprise has a provision on the basis of which the average salary will be calculated at the end of the year, then workers who have not worked for a whole year are entitled to remuneration according to the period worked.
- If it is written in internal documents on bonuses, or in a collective one, then the employer is obliged to give the thirteenth salary to the employee who wrote a letter of resignation of his own free will.
Incentives for the worked year according to the law are part of the salary.
If during the period when the payment of the thirteenth salary at the enterprise is due, the worker is reduced, but he worked for a year without complaints from the head, then he are required to pay this fee.. If the employer does not do this, then this act is subject to punishment for the use of forced labor.
When they give 13 salaries - payment terms
The employer usually pays the thirteenth salary at the end of the year, or at the beginning of the next. It can be obtained in other months, but this possibility depends on the following circumstances:
- what are the activities and rules of the organization;
- whether this remuneration is assumed by the internal documents of the enterprise;
- What method of accrual is preferred in the organization.
It must be remembered that the payment of the thirteenth salary depends on the amount of days worked in fact, the correct calculation of the thirteenth salary is possible only at the end of the year.
How is it calculated?
The calculation of the thirteenth salary may be different and depends on the method of payment.
Fixed payout
It is used when remuneration is due only to certain workers. The amount of the bonus is determined in different options at the request of the manager.
Calculation example: the authorities of Triada LLC recorded in internal documents the rules for paying the thirteenth salary to specific workers. At the beginning of 2017, they will receive certain payments, which are:
- sixty thousand rubles for each of the leaders;
- twenty-five thousand to each sales agent;
- thirty-two thousand to each accounting specialist.
Calculation of the percentage of salary
Reward amounts vary according to specific criteria. This may be the fulfillment of the plan, seniority, etc. In these cases, the thirteenth salary can be calculated using the following formula:
premium \u003d (premium max. / Working days) * Days neg.
Mask Award. - the greatest monetary reward that a worker can hope for;
Days of work - the sum of working days for the year;
Days of neg. - actual number of days worked.
Premium max. = salary*%
Please note that the amount may increase during the year. This fact must be taken into account. Internal documents should spell out how the thirteenth salary is determined, and the employer must also transfer from it payment in the form of tax for the budget.
Average annual earnings
This calculation is considered the most labor-intensive. For its implementation, the accounting department must have data on the amount of income of the worker during the year, the number of employees in the department, etc.
When taking into account the average annual earnings, the thirteenth salary is calculated as follows:
P zp.av.y. + Pstazh
P zp.av.y. is the remuneration from the average annual income;
Pstazh is a reward for the years worked.
Calculation example: the Pobeda company calculates remuneration and takes average annual earnings as a basis. How to calculate the thirteenth salary of the repairman Ivanov, if the remuneration from the average income is twelve thousand rubles, and the allowances for the production of years are six thousand three hundred rubles.
Thus, it turns out: 12,000 + 6,300 = 18,300 rubles
This means that Pobeda is obliged to give Ivanov the amount of 18,300 rubles.
Is the 13th salary taxable?
Whether taxes will be withheld from the thirteenth salary depends on:
- from the reasons for its accrual;
- payment source.
When calculating income tax, the amount of 13 salaries is taken into account in the list of expenses if two points are met:
- the remuneration is specified in the internal documents of the enterprise;
- remuneration is due for production results.
The source of payment will not matter in the expenses of the bonus amount at the end of the year, unless it is prescribed in local regulations, in internal contracts and payable at the discretion of the employer.
Personal income tax is withheld from all payments to workers, regardless of the source of finance.
Remuneration based on the results of the year must be taken into account in the tax base for the period in which it is accrued. tax withheld upon disbursement of funds.
The thirteenth salary also includes insurance premiums against accidents at the enterprise and occupational diseases.
Thus, the thirteenth salary is subject to the same tax as the rest of the payments of each month.
Accounting 13 salaries
There is no need to record the accrual of incentives based on annual results in accounting for the accounting department of the enterprise. In accounting for the accrual of remuneration for work, it is attached to the item of expenses for ordinary activities. The reward amount goes on the credit of the account seventy.
The premium part is not fixed in the tax document. In accounting, incentives based on the results of the year are added to the list of expenses for simple activities, and in the tax base, which is subject to taxation, it does not decrease. Therefore, there is a significant difference, and liability for taxes(clause 7 PBU).
Payment of remuneration does not coincide in time. Most often, the company produces remuneration and taxes in the month that follows the period of their accrual. If we take into account the cash method of implementing taxes and remunerations, then in the accounting documents the period of their payment may not coincide with the time of their accrual.
In this circumstance, deductible temporary differences arise. Because of them, tax deferred asset, which reduces income tax for payment to the budget in the following reporting periods.
The deferred tax asset, that is, its accrual, passes debit account 09 and credit sixty eight. In the process of repayment or reduction of deductible temporary differences, the tax asset is also repaid by posting to the debit of account sixty-eight.
Find out how 13 salaries are paid to metallurgists from the video:
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