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RF legislation encourages working citizens by the fact that it produces wages. According to the rules, wage refers to compulsory payments that must be made regularly. Among employers and employees, there is such a term as the 13th salary. When is the 13th salary paid? In what order and who can count on this type of payment?

13 salary - what is it

If we turn to the concept 13 salaries, then it becomes clear that in none of the legislative acts it not fixed as it is a colloquial term rather than a legal one. Then, when is it paid and how does the accounting department conduct it?

Everything is quite simple, on accounting papers, this type of payment is designated as the prize or material help.

Payment is calculated only by employer's discretion, and also the financial capabilities of the enterprise are important.

An employee can count on any type of bonuses based on the results of work, therefore, 13 salaries are issued, as a rule, at the end of the current working year.

Payments are made from unspent the wage fund, which has accumulated at the end of the year.

If such a salary is a type of bonus, then it is subject to labor legislation.

Article 191 of the Labor Code of the Russian Federation... Work incentives

Employer encourages employees conscientiously performing their labor duties (declares gratitude, issues a prize, awards a valuable gift, a certificate of honor, presents to the title of the best in the profession).

Other types of employee incentives for work are determined collective agreement or rules internal labor regulations, as well as statutes and regulations on discipline. For special labor services to society and the state, employees can be nominated for state awards. "

Fixing payment

In order for the thirteenth salary to stimulate employees, and the accounting department could take into account the costs of its payments, all the rules and procedure for its issuance must have documentary confirmation.

Such documents may include:

• Labor agreement or additional agreements to it;
• Collective agreement;
• Regulations on remuneration and bonuses.

If in these local acts, payments of 13 wages are reflected, then they must be confirmed by order of the head.

When describing the payment, the following points should be specified in detail:

• Periods of issue and accrual;
• The bases of labor indicators: the entire enterprise, the collective as a whole, each individual employee, etc.
• What document will be a signal for the accounting department to accrue payments (order, order);
• What is the frequency of payments, etc.

Since the employer independently regulates the procedure for paying bonuses, which means that he has the right to choose who exactly to encourage and who not. For example, an order is issued to assign payments to employees who have shown great conscientiousness during the working period.

A local act may provide for cases when an employee loses the prize or he will be credited with only her part... Such cases include:

• Violation of the conditions of labor discipline;
• Penalties during the working year;
• Poor performance of labor duties, etc.

Of course, many women workers are concerned about the question of whether the employer is obliged to pay 13 wages on maternity leave? It should be noted right away that such type of payment is not a duty, but employer's right, therefore, it depends only on his decision whether a woman will receive it while on maternity leave or not.

The more detailed the payment procedure is, the easier it will be for the employer to control and stimulate their employees.

Payment calculation

How the salary will be spent 13 depends on the manager, who sets the budget for his enterprise, and the accounting department will look for a suitable option for its distribution.

• Most often, when calculating payments, the following methods are taken into account:
• Payment in the amount of salary. The employee receives a payment in the amount of one more salary, which will be held not as a salary, but for example, as a bonus. This option is the simplest and most understandable for each employee, since everyone knows the size of their salary;
• The amount of the premium in the form of a fixed payment. For example, the local act reflects that governing posts will receive 20,000 rubles, a employees on 10,000 rubles;
• Employee characteristics. For example, 13 payments will be accrued to those who did not take time off and sick leave in the current year, or the accrual will be made based on the number of days worked in the year. This method can be called stimulating;
• Work experience. For example, the payment amount is determined in the amount 20,000 rubles.

  How 13 salaries are calculated in Russia

  Those workers who have seniority more than 5 years, they will receive it in full, with an experience of 3 to 5 years, only half of the payment will be paid.

Thus, we found out when they pay 13 salaries and whether they pay 13 salaries on maternity leave. If you did not receive the type of payment in question based on the results of work and in your opinion such deprivation is illegal, you can appeal against the decision of the management. Our lawyers will be able to help with this. Contact our company today, and your problem will be resolved in the near future.

The Constitution of the Russian Federation guarantees wages to all working citizens. Payments must be made on a monthly basis, without delay, throughout the year. But there is also such a thing as salary 13. It should be noted that the bonus is not necessarily fixed by the accountant at the enterprise. The employer is not obliged to pay additional remuneration for labor achievements. This is his own business. However, many still pay 13 salaries. Who is eligible for the award? This is a kind of incentive for even more productive work in the future. Whoever works better gets more.

General concepts

According to accounting documents 13, the salary can pass as a bonus or material assistance from the organization where the person works. The decision on its calculation and payment is made only by the director of the enterprise. The amount of assistance depends on the profit and material capabilities of the current organization. If for some reason this compensation is not paid, then the employee cannot count on it.

13 salary what is it? Almost every civil servant knows about it. Although this is not a mandatory payment, many professionals look forward to it. Only in the last days of December, when the results of the financial year are summed up, can you find out if the company has an opportunity to charge 13 salaries. Therefore, its payment goes in a separate statement before the New Year holidays. This bonus can be accrued if there is an unused payroll fund.

13 salary: who is entitled to?

The bonus is calculated in accordance with labor law. Each individual enterprise also has its own standards for calculating financial payments. Nuances can be specified in a collective or labor agreement. Therefore, the manager has every right to issue a decree on the payment of bonuses to the entire enterprise or individual specialists. Employees try to fulfill their duties at a high level throughout the year. Thus, the likelihood that it will be possible to receive additional payments increases.

Also, the administration has the right to completely deprive the employee of the bonus or assign it to be paid in part. The reason may be a violation of discipline, insufficient fulfillment of duties in the workplace. The payment of the bonus is optional for everyone. Therefore, if the administration has decided not to pay remuneration, it cannot be appealed in court.

How is the premium calculated?

A fixed premium may be charged. 13 salaries for state employees are assigned at the discretion of the management of the organization. Only individual employees of the institution will receive it. Also, the amount of assistance is set when calculating the length of service and the average monthly salary of each employee. This is a rather laborious job for an accountant. Most often, the entire income of a person for 12 months is taken and the average is calculated.

Accrual can be made according to a more simplified scheme. The salary received by the employee for the month is multiplied by the income for the entire year, and then the percentage is calculated, in the amount of which the administration wants to reward its employee. The amounts may vary. Most often, the reward reaches 20-30% of the bet. The decision is made at the next meeting of the administration.

How is 13 salary calculated?

It is very important to properly distribute the premium funds. The chief accountant of the organization submits a document to the chief, which indicates the amount of unused fund money. It is calculated after all utility, administrative and other mandatory payments have been made. The director carefully studies the information and decides on the awarding of the award. It all depends on the amount indicated in the submitted document. According to this, the whole team or its individual employees are awarded.

Next, the director creates a decree with an invoice. The names of the awarded specialists and the amount of assistance fit here. The paper is certified by the seal and signature of the head of the company and the senior accountant. The bonus is transferred to the salary cards of employees. Payment of 13 salaries is recorded in accounting as a bonus or assistance. 13 salaries are taxed the same as monthly payments.

Is 13 salary due to an employee who was laid off?

Anyone can find themselves jobless in times of economic crisis. Enterprises are closing one by one. If an employee does get laid off, he can count on material support. The organization pays the former employee for several months his monthly salary.

The dismissed employee must be paid compensation for the vacation, if the employee did not have time to use it. And, of course, 13 salary. Even when an employee leaves not at the end, but at the beginning of the year, he is entitled to help provided he works at this enterprise for 12 months.

Few people know that there are organizations where, in addition to 13 salaries, there are other bonuses. But they only apply to individual workers who have achieved success in the labor field.

How the 13th salary is calculated

13 teachers' salaries are distributed and accrued according to the same scheme as for all other employees of budgetary organizations.

13 salary for those on maternity leave

A large number of controversial issues are raised by this topic. All decisions are made by the administration of the enterprise. Only she sets the size and charge of assistance. According to the labor law, 13 salaries are due only to employees who have participated in the work of the institution for a year. Therefore, a woman on parental leave is not eligible to claim 13 salaries.

13 is the salary a thing of the past?

Previously, almost every employee could count on the award. Now this payment is becoming unpopular. Businesses do not have a lot of income. Utilities tariffs have increased, profits have decreased. Only a few state-owned enterprises still have these payments. Commercial structures give bonuses to employees quite rarely; they have been replaced by annual bonuses.

Heads of enterprises and institutions have long ceased to feel the need to retain staff and cherish each employee. 13 salary: what is it? Do you need such a payment now? Experts believe that motivating employees is not worth additional bonuses, but an increase in monthly income.

Bonus payment deadline

There is no clear framework for the payment of bonuses in the law of the Russian Federation. The bonus can be paid in part throughout the year. There is no administrative violation in this. 13 salary: who is entitled to, and how much will it be possible to receive? A representative of the trade union organization of the enterprise where the employee works can tell about this. You can inquire about the premium in advance to start planning your expenses.

If you have any questions about the calculation of the premium, its payment and size, you can consult a lawyer. The staff of a large institution must have an employee of this specialty. He thoroughly knows all labor laws and will help in solving the problem that has arisen. Consultation at the company is free of charge. The lawyer will tell you in detail how the 13 salary is calculated, who is entitled to, whether it is worth waiting for bonuses from the administration.

And you need to understand that only the employee who really does his job with high quality throughout the year can count on a decent remuneration.

Related materials:

How 13 salaries are paid

13 salary: how to calculate?

The right to receive wages is guaranteed by the Russian constitution. As a rule, it is paid monthly. However, there is also such a thing as 13 salary. It appeared back in the Soviet era, when workers at all enterprises received a bonus once a year. The term is still used today, but not every organization has kept this pleasant tradition of rewarding. So who is it for and how to calculate it?

What is 13 salary?

This concept cannot be found in accounting documentation, since it is colloquial and is not enshrined in legislation. On the payroll, it will be indicated as an annual bonus or material assistance to an employee. By and large, the payment of the 13th salary depends on the financial resources of the enterprise. It also depends on the initiative of the management staff, since it is at this level that the decision on bonuses to employees is made. 13 salary is not a compulsory bonus, so it is impossible to make claims about non-payment to the management.

Accountants can analyze the financial capabilities of the enterprise only at the end of the financial year, which traditionally ends at the end of December, closer to the New Year holidays. This bonus represents the residual salary fund or the total income of the organization at the end of the year.

How the premium is formed

To understand whether the 13 salary will be charged, you need to find out how it is formed. The accounting department calculates the bonus for each employee, based on the number of calendar days worked. Then the number of hours worked is checked against the standards, the bonus rate is calculated. The size of the salary or another value is taken as a basis.

Often, the company's management limits the payment of bonuses due to additional requirements for the employee. For example, a bonus can be paid to those employees who have not been absent due to illness throughout the year. Sometimes vacation days are not counted. Also, bonuses can only be awarded to full-time employees.

Upon admission to work, all new employees are familiarized with the documentation governing the payment of bonuses. You can find out if the 13 salary is due from these documents. However, not all employers are in a hurry to introduce new employees to them, but it is worth asking about this issue.

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Who is supposed to

Not all organizations have an annual bonus system. First you need to study the documentation of the enterprise. Usually 13 salaries are paid in budgetary organizations, less often in private ones. Public sector workers tend to receive little, but bonuses compensate for this. This premium is usually awarded to the military, doctors of state clinics, teachers, teachers in budgetary educational institutions, employees of transport enterprises of municipal importance.

In private organizations, as a rule, bonuses are given to those employees who directly generate income for managers. For example, it can be managers for the search for potential customers, operators, if we are talking about the non-manufacturing sector. In the production area, bonuses can be given to employees involved in the manufacture of products.

Accounting

The Labor Code does not regulate the procedure for bonus payments. It is individual at each enterprise and can be established by the following internal documents:

• provisions on the payment of premiums;
• collective agreement;
• individual labor contract.

Based on this documentation, the management makes a decision on bonuses to all employees or those who have shown good results at the end of the year. Also, the documentation may mention the conditions for the withdrawal of the premium, for example:

• violation of labor regulations;
• irresponsible attitude to work duties;
• disciplinary action;
• other cases mentioned in internal documents.

How to calculate 13 salary?

The premium amount can be calculated using several methods.

The first and easiest way is to set a fixed fee. It is most often used when it is necessary to reward only certain employees.

The second method is more laborious. You need to know your total seniority and total annual income. How is 13 salary calculated in this case? To do this, you need to find out the income of a particular department for the year, the number of employees, their length of service, as well as the share of each employee in its formation. Thus, you can calculate the final annual and seniority bonus. 13 salaries can be calculated by multiplying these bonuses and dividing by 2. This method is rarely used.

But the most common way is to calculate the bonus in multiples of the salary according to the position. Bonus payments are calculated as a percentage of the annual salary.

How is charged

Above we examined the question of how to calculate 13 salary. Now let's look at the mechanism for calculating bonus payments.

The accounting department submits to the immediate supervisor reporting documentation on the availability of residual funds at the end of the year. After that, a decision is made on their use, for example, it can be the accrual of bonuses. The decision is made based on the amount of "free" funds. Both all employees and individual employees can be rewarded.

After that, when interacting with the chief accountant, the issue of the most acceptable method of calculation is resolved, an order is issued with a list of employees to be rewarded.

The rules for calculating bonus payments are practically the same in any organization. It is important to remember that the premium is subject to income tax.

Supporting documentation

The statute on bonus payments contains all the necessary information. The most important document for an accountant is the order of the head. Bonus workers usually get acquainted with him by signature. The payslip is also a supporting document.

So, we examined in detail the question of what constitutes a 13th salary - this is a bonus at the end of the year. Its main goal is to motivate employees to perform their job duties in good faith. There are several ways how to calculate 13 salary. In each organization, the method is chosen individually. The payment of the bonus is regulated by supporting documents - the order on bonuses, the charter of the organization, pay sheets.

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13 salary in the Labor Code is an incentive supplement paid at the end of the year in order to stimulate the labor activity of employees. Since such remuneration is paid at the end of the financial period for good performance, it is also called a bonus at the end of the year.

The legislation does not regulate how 13 salaries are calculated. However, the Labor Code (Article 191 of the Labor Code of the Russian Federation) indicates possible ways to encourage the labor activity of employees:

• announcement of gratitude;
• presentation of a diploma or certificate;
• rewarding with a cash prize;
• presenting a valuable gift.

In the accounting policy and regulations on bonuses, the organization can independently develop an incentive system and include other methods at its discretion.

Who is entitled to

The management decides whether or not to pay the thirteenth salary. As well as who exactly will receive the award at the end of the year. It can be an employee who leaves of his own free will, or even retiring. Often it is paid to especially distinguished employees responsible for high results, and employees who did not violate labor discipline.

A fixed amount of the premium is also not provided for by law. The size of 13 salaries depends on the profitability of the financial year, following which it is paid. If, in the reporting period, losses were established, then there may not be any bonuses.

The amount of the additional payment is determined either as an average monthly salary, or as a certain share of the salary.

Who is paid 13 salaries: how to apply

The amount of 13 salaries is also prescribed in the accounting policy of the organization.

The obligation to pay the final premium is also set out in the accounting policy. Thus, the possibility of establishing this additional payment depends on the following factors:

• the effectiveness of each employee of the organization;
• the financial condition of the institution;
• the incentive system functioning at the enterprise.

Therefore, if losses are recorded at the end of the year, then the fact that the organization does not pay the final remuneration will not be a violation.

If the accounting policy or other internal organizational document establishes the obligation to pay the thirteenth salary, and there are employees who deserve it, it is impossible not to issue a bonus. The employee has the right to demand the restoration of his rights through the court.

How to calculate 13 salary

To answer the question of how salary is calculated 13, the organization needs to decide on the payment methodology:

1. Fixed value. In this case, the remuneration is determined only for some employees, and its amount can be set within various limits at the discretion of the employer.
2. Share of salary. The amount is differentiated as a percentage according to certain criteria.
3. Average annual earnings. Calculation by the formula: Пзпср.г. + Pstazh, where Пзпср.г. - bonuses from the average annual income, Pstage - monetary remuneration provided for seniority.

How to charge

Due to the fact that the concept and payment of the thirteenth wage is not regulated by law, it is not formalized in accounting as an additional monthly wage. The organization must independently determine how the final bonus is calculated and on what indicators it depends. All this should be spelled out in the charter, collective agreement, and the provision on bonuses to employees. The task of the manager is to determine the maximum budget for bonuses, and then the accountant personifies the final payment for each employee.

They pay remuneration just before the start of the New Year holidays, but this period can be changed in accordance with the local regulations of the institution. Changes can be made due to the specifics of the company's activities or due to the established method of calculating wages. If the accrual is in direct proportion to the days actually worked, then the calculation of the bonus payment is made only at the end of the year.

Sources for payment can be retained earnings of previous years or a special fund created for material incentives for employees.

The amount of the bonus can also be reduced due to non-observance of labor discipline by the employee.

How to arrange

In the accounting documents, the thirteenth salary is formalized as:

• year-end bonus;
• material remuneration for especially distinguished employees;
• bonus payment for highly skilled workers.

The choice of the form of accrual must be made before starting the calculations.

As soon as all calculations are made, it is necessary to issue an order on the appointment of a bonus indicating the list of bonus employees and the reasons for paying them remuneration.

Sample order for the calculation of 13 salaries

When is the 13th salary paid and is the employer obliged to pay it?

RF legislation encourages working citizens by the fact that it produces wages. According to the rules, wage refers to compulsory payments that must be made regularly. Among employers and employees, there is such a term as the 13th salary. When is the 13th salary paid? In what order and who can count on this type of payment?

13 salary - what is it

If we turn to the concept 13 salaries, then it becomes clear that in none of the legislative acts it not fixed as it is a colloquial term rather than a legal one. Then, when is it paid and how does the accounting department conduct it?

Everything is quite simple, on accounting papers, this type of payment is designated as the prize or material help.

Payment is calculated only by employer's discretion, and also the financial capabilities of the enterprise are important.

An employee can count on any type of bonuses based on the results of work, therefore, 13 salaries are issued, as a rule, at the end of the current working year.

Payments are made from unspent the wage fund, which has accumulated at the end of the year.

If such a salary is a type of bonus, then it is subject to labor legislation.

Article 191 of the Labor Code of the Russian Federation... Work incentives

Employer encourages employees conscientiously performing their labor duties (declares gratitude, issues a prize, awards a valuable gift, a certificate of honor, presents to the title of the best in the profession).

Other types of employee incentives for work are determined collective agreement or rules internal labor regulations, as well as statutes and regulations on discipline.

For special labor services to society and the state, employees can be nominated for state awards. "

Fixing payment

In order for the thirteenth salary to stimulate employees, and the accounting department could take into account the costs of its payments, all the rules and procedure for its issuance must have documentary confirmation.

Such documents may include:

• Labor agreement or additional agreements to it;
• Collective agreement;
• Regulations on remuneration and bonuses.

If in these local acts, payments of 13 wages are reflected, then they must be confirmed by order of the head.

When describing the payment, the following points should be specified in detail:

• Periods of issue and accrual;
• The bases of labor indicators: the entire enterprise, the collective as a whole, each individual employee, etc.
• What document will be a signal for the accounting department to accrue payments (order, order);
• What is the frequency of payments, etc.

Since the employer independently regulates the procedure for paying bonuses, which means that he has the right to choose who exactly to encourage and who not. For example, an order is issued to assign payments to employees who have shown great conscientiousness during the working period.

A local act may provide for cases when an employee loses the prize or he will be credited with only her part... Such cases include:

• Violation of the conditions of labor discipline;
• Penalties during the working year;
• Poor performance of labor duties, etc.

Of course, many women workers are concerned about the question of whether the employer is obliged to pay 13 wages on maternity leave? It should be noted right away that such type of payment is not a duty, but employer's right, therefore, it depends only on his decision whether a woman will receive it while on maternity leave or not.

The more detailed the payment procedure is, the easier it will be for the employer to control and stimulate their employees.

Payment calculation

How the salary will be spent 13 depends on the manager, who sets the budget for his enterprise, and the accounting department will look for a suitable option for its distribution.

• Most often, when calculating payments, the following methods are taken into account:
• Payment in the amount of salary. The employee receives a payment in the amount of one more salary, which will be held not as a salary, but for example, as a bonus. This option is the simplest and most understandable for each employee, since everyone knows the size of their salary;
• The amount of the premium in the form of a fixed payment. For example, the local act reflects that governing posts will receive 20,000 rubles, a employees on 10,000 rubles;
• Employee characteristics. For example, 13 payments will be accrued to those who did not take time off and sick leave in the current year, or the accrual will be made based on the number of days worked in the year. This method can be called stimulating;
• Work experience. For example, the payment amount is determined in the amount 20,000 rubles... Those workers who have seniority more than 5 years, they will receive it in full, with an experience of 3 to 5 years, only half of the payment will be paid.

Thus, we found out when they pay 13 salaries and whether they pay 13 salaries on maternity leave.

How is 13 salary calculated

If you did not receive the type of payment in question based on the results of work and in your opinion such deprivation is illegal, you can appeal against the decision of the management. Our lawyers will be able to help with this. Contact our company today, and your problem will be resolved in the near future.

A year-end bonus, or salary 13, is issued by the employer at the end of the year to thank the employee for a good job in the past year and to stimulate him to continue working effectively. On average, this payment is equal to the average monthly income and is issued before the New Year holidays. However, this procedure is optional. Consider all the nuances associated with the 13th salary.

How 13 salaries are calculated and to whom?

Such bonus payments are given mainly to employees of large enterprises or public sector employees.

Employees receive incentives who:

• showed good results;
• did not violate labor discipline;
• worked out the norm of working days per year;
• observed other rules adopted in the organization.

13 the salary can be calculated both for the whole team and for one person, it depends on the wishes of the employer. The Labor Code states that the employer can reward the employee, but it should not be obligatory to do so. It is another matter if the employment contract states that in addition to the salary

bonus payments are paid based on the results of a certain period. If you never saw the award, but brought profit to the company, then you can go to court and get justice.

There are professions where the bonus must be paid. Who is charged officially? Officially, they give out 13 salaries to military personnel who conscientiously carry out their service. At the legislative level, even the amount of such income is established: at least three salaries. Also, the order of the Ministry of Internal Affairs on the monetary allowance of employees of the internal affairs bodies states that payments are made quarterly for the excellent performance of their official duties. However, if an employee of the Ministry of Internal Affairs has omissions in service, violations of official discipline, the head of the department can deprive the subordinate of the bonus, cut it.

How is 13 salary calculated with calculator?

The employer must inform the civilian employee how the annual bonus is calculated in the organization. What is the size of the prize? 13 salary is:

• fixed;
• calculated as a percentage.

In the first case, the same amount is usually charged to all employees of the organization, regardless of their position, service success.

13th salary, how it is calculated and how it is paid

It turns out that this payout system has many disadvantages. In the second case, there is only one drawback - complex accounting calculations of the amount of the bonus according to the calculator, however, it perfectly stimulates the employee, since it is issued exactly according to merit. The size of 13 salaries is calculated according to different formulas, each organization has its own rules. For example, it depends on working days and days worked: the maximum bonus payment provided by the enterprise fund for one person is divided by the normalized number of working days per year, and the result obtained is multiplied by the number of days actually worked per year.

In another situation, the premium is calculated as 10 percent of the annual income. In addition, some enterprises take into account the length of service of the employee, and before receiving the 13th salary, it is necessary to work in the organization for at least a year.

Is alimony calculated from 13 salaries?

Any bonus payment, including 13 salaries, is official income. Income tax and alimony are paid on this amount. However, the amount of alimony can be a fixed amount by agreement of both spouses, the agreement, where this is indicated, is notarized. In this case, you can pay a certain amount from any income. If this document is not available, then the accounting department has every right to deduct the monthly amount of alimony from the 13th salary.

How is the 13 salary calculated upon dismissal?

Upon dismissal, a civilian employee receives:

If at the enterprise in the regulation on bonuses to employees it is prescribed about the calculation of 13 wages to the worker, then upon dismissal the accounting department is obliged to make this payment.

Thus, 13 salaries are accrued by the employer on a voluntary basis and are considered official income, from which income tax and alimony are withheld. To whom is it issued? Those employees who showed success in their work, as well as, without fail, to the military and employees of the Ministry of Internal Affairs. If we count this payment according to the calculator, then it depends on many factors: what position the employee has, whether he has and what length of service he has, what is the annual income, how many days worked for a certain period, whether there are official merits, whether there are no disciplinary violations. 13 the salary is paid upon dismissal, if it is spelled out in the collective agreement.

In contact with

In some companies, to this day, it is practiced to give employees the so-called "13 salary" - an additional bonus calculated based on the results of a calendar year.

The current legislation includes a certain number of norms and requirements, in accordance with which the procedure for calculating and paying the specified amount is regulated.

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It is especially important to understand correctly how salaries are calculated and accrued in 2019, and how such payments are regulated by law.

Definition of the concept

In accordance with accounting documents 13, the salary represents material assistance or a labor bonus from the company that is the employer of the citizen. The decision on the calculation of the specified payment can be made exclusively by an authorized manager, and the amount of assistance will directly depend on the material capabilities of this organization.

If, for one reason or another, this compensation is not paid, the employee no longer has to count on it.

Almost every government worker today knows what a 13 salary is. Despite the fact that this payment does not belong to the category of mandatory, the vast majority of specialists expect it to be received, but only at the end of December, when the company's management is summing up the results of the reporting year, it can be understood whether the organization has the ability to accrue this premium.

It is for this reason that the payment of this amount is accompanied by a separate statement before the New Year holidays, and it is often charged only if there is an unused salary fund.

Is it regulated by law

Labor legislation does not include any data on how these payments should be transferred, and in particular, this concerns the procedure for calculating 13 salaries.

But at the same time, Article 191 of the Labor Code states that the labor merits of company employees can be encouraged in one of the following ways:

• issuance of a certificate or certificate of honor;
• announcement of gratitude;
• presentation of a cash prize;
• presentation of a valuable gift.

At the same time, it is worth noting the fact that the rights of private entrepreneurs and legal entities are not limited to these points, and if you wish, you can also use other incentive options in your activities.

Who is supposed to

Incentives that are paid based on the results of the company's annual activity are quite common practice in large companies, but for the correct calculation of 13 salaries, you need to have a properly working HR department, as well as to correctly draw up all the necessary documentation. In this case, even if the 13 salary is an innovation for the company, it is unlikely that it will cause any difficulties in its work.

The list of persons who receive this award is chosen exclusively by the employer. Since it is an incentive in itself, only those persons who have regularly shown excellent results throughout the year and conducted their activities in accordance with the norms of labor discipline can hope to receive it.

In addition, expectant mothers who, before going on maternity leave, managed to fulfill all the relevant regulations in accordance with internal acts, and if there are no such items in them, then, again, the decision on the issue of 13 salaries will be made by the head on one's own.

The amount of time worked to receive 13 salaries directly depends on which specific system is used by the enterprise, and in this case there may be several options:

• if fixed benefits are used, benefits will only be paid to certain employees;
• if a bonus is established in a certain amount of the annual salary, the employee will have to work for a year to receive this incentive;
• if the company uses the provision on calculating the average salary based on the results of a calendar year, then employees who have not worked for a full year are entitled to incentives, the amount of which will correspond to the period of time worked;
• if information on bonuses is indicated in the internal documentation or in the completed collective agreement, then in this case, the salary will also be issued to the employee who issued this application at his own request.

In decree

Bonus remuneration can be paid to employees who take leave in connection with pregnancy and childbirth, but this is done only on the condition that she has previously fulfilled all the relevant clauses of internal acts that provide an opportunity to receive bonuses based on the results of a calendar year. If this fact was not spelled out in detail in the documentation, then the employer will have to make the final decision.

Each employee of the company must familiarize himself with the documentation in advance, which informs about the procedure for issuing awards. It is in this documentation that it is indicated how exactly the calculation of 13 salaries is carried out in a particular enterprise, and for what reasons it can be reduced.

Upon dismissal or layoff

In accordance with the norms specified in article 129 of the Labor Code, if an employee of the company, in accordance with an employment or collective agreement, must receive bonus payments based on the results of the year, and at the same time he has fully completed the current cycle, then in this case he should be credited with the indicated amount.

Even the payment of this bonus in the course of layoffs due to layoffs will be carried out in the same way, except in situations where the employment agreement specifies any other requirements. For example, an agreement may specify a condition according to which retired employees are not credited with bonuses.

Calculation of the amount

The amount of the thirteenth salary can be set in one of the following ways:

The procedure for calculating 13 salaries

In the majority of cases, the procedure for distributing bonus payments is carried out as follows:

1. Employees of the finance department provide the head of the company with a report indicating that the company has available funds at the end of the year.
2. Based on the information received, the director must decide how to use the funds received, and in particular, he can decide on bonuses to his employees, as a result of which, in accordance with the amount of available funds, he can pay bonuses to all employees or to individuals who made the largest contribution to the work of the company during the current year.
3. After that, together with the head of the finance department, a decision is made as to which is the best calculation method to use, taking into account the existing financial situation.
4. An order of the head is drawn up, which indicates a complete list of employees who are given incentives with an indication of the specific amount of remuneration (the document must be certified by the director of the company).
5. The accounting department is engaged in the transfer of the bonus payments specified in the order to the salary accounts of employees or personally provides them with the specified funds, and in parallel, these payments are recorded in the accounting documentation being drawn up in the form of bonus accrual or material support.

At the same time, do not forget that, just like the standard salary, such a bonus is subject to personal income tax, and therefore the employee receives 13% less than the amount specified in the regulatory documentation.

Terms of payment of the premium

As already mentioned, the procedure for calculating 13 salaries is fully regulated by the internal documentation of the enterprise, and the head of the company has the right to independently determine what amounts of payments can be transferred to employees, in which case it is allowed to issue this incentive, and in what time the due amounts should be transferred. It is for this reason that, if an employee expects to receive the specified bonus and wants to understand in what time frame this incentive can be awarded to him, he should carefully read the relevant regulatory documents in his company.

Separate consideration is required for the accrual of 13 salaries in the event that the dismissal is carried out by mutual agreement of the parties, when certain nuances of the transfer of funds can be considered in the termination agreement itself. In particular, they can regulate the exact timing of the award or its amount, to which both parties to the contract will agree.

Taxation

The need to withhold taxes from the thirteenth salary will directly depend on the reason for which this bonus payment was accrued to the employee, and from what source it was calculated.

In the process of calculating income tax, the amount of 13 salaries is taken into account in the list of costs, if two conditions are simultaneously met - the incentive is charged in accordance with the provisions of the company's internal documentation, and at the same time it is due only for any labor achievements of an employee.

The source of payment in this case does not matter in the expenses of the bonus amount at the end of the reporting year, if such a provision is indicated in the local regulatory documents, as well as in the contracts drawn up, and the employer can pay this bonus only at his own request.

Personal income tax is withheld from any payments to employees of the company, regardless of the source from which they are made. Incentives based on the results of the reporting year are accounted for in the personal income tax base of the period in which this payment was accrued, while tax withholding is carried out in the process of the actual transfer of this amount of funds.

The legislation of the Russian Federation guarantees the receipt of wages for all working citizens. Employees should receive the earned money every month and without delay. But there is still thirteenth salary.

She is a kind of motivating factor for work for productive activities in the future. Employees who perform better than others can rely on it. Consider how the 13th salary is calculated in Russia later in the article.

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What does it mean?

The thirteenth salary is 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 their earnings.

Nowadays, they are more like bonuses for conscientious work. For this reason, the thirteenth salary is also called a bonus based on the results of labor for the year or New Year's.

The legislation does not prescribe information about such charges as the thirteenth salary. But according to article 191 of the Labor Code of the Russian Federation, bonuses for the work are allowed by any of the following options:

• reward for work as a good gift;
• announcement of gratitude;
• issuance of an incentive document (certificate or diploma);
• cash bonuses.

Who is entitled to the 13th salary and how much do you need to work for this?

Yearly performance incentives are paid consistently across large organizations. To make the calculation of the thirteenth salary, you need a good functioning of the personnel department and the correct preparation of documents. In this case, such an innovation as issuing the thirteenth should not entail any difficulties.

Which workers to calculate the thirteenth salary is decided specifically by the employer.

Due to the fact that the thirteenth salary is one of the ways of reward, 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.

An expectant mother can expect to receive the thirteenth salary if, before going on maternity leave, she has fulfilled all the regulations on the internal act that make it possible to receive this reward. If these points are missing in the act, then the manager decides whether to issue the thirteenth salary to the employee.

Each worker must submit documents for familiarization, which speak of 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 do you need to work to get the thirteenth salary will depend on what system operates in the enterprise. There may be several options:

1. If a fixed amount is set, then only certain employees will be entitled to remuneration.
2. If a specific percentage of the annual salary is set, then the employee must work for a year in order to receive the full remuneration.
3. If the company has a provision on the basis of which the average wage will be calculated after the end of the year, then workers who have not worked for a whole year are entitled to remuneration in accordance with the period worked.
4. If it is spelled out in the internal documents on bonuses, or in the collective, then the employer is obliged to give the thirteenth salary to the employee who wrote the letter of resignation of his own free will.

According to the legislation, incentives for the worked year 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 obliged to pay this remuneration... If the employer does not do this, then this act is subject to the punishment for the use of forced labor.

When they give 13 salary - 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 preferable 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 payment method.

Fixed payout

It is used when remuneration is due only to some workers. The bonus amount is determined in different ways at the request of the head.

Calculation example: the management of the company Triada LLC fixed in the internal documents the rules for the payment of 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 for each sales agent;
• thirty-two thousand for each accounting specialist.

Calculation of the percentage of salary

Reward amounts vary according to specific criteria. This can be the fulfillment of the plan, work experience, etc. In these cases, you can calculate the thirteenth salary using the following formula:

bonus = (bonus max. / Working days) * Days neg.

Mask award - the greatest monetary reward that a worker can hope for;

Days slave. - the sum of working days per year;

Days neg. - the number of days worked in fact.

Bonus max. = salary *%

It should be borne in mind that the amount may increase during the year. This fact must be taken into account. The internal documents must state 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 time consuming. 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 avg. + Pstage

P zp avg. - this is the remuneration from the average annual income;

Pastage is a remuneration for years worked.

Calculation example: "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 development of years are six thousand three hundred rubles.

Thus, it turns out: 12,000 + 6,300 = 18,300 rubles.
This means that the Pobeda company is obliged to give Ivanov an amount of 18,300 rubles.

Are salaries taxed 13?

Whether taxes will be withheld from the thirteenth salary depends on:

• from the reasons for its accrual;
• source of payment.

When calculating income tax, the amount of 13 salaries is taken into account in the list of expenses if two points are observed:

1. the remuneration is spelled out in the internal documents of the enterprise;
2. remuneration is due for production results.

The source of payment will not matter in the expenses of the amount of the premium at the end of the year, if this is not spelled out in local regulations, in internal contracts and paid exclusively at the request of the employer.

Personal income tax is withheld from all payments to workers, regardless of the source of finance.

The remuneration based on the results of the year must be taken into account in the tax base for the period in which it was accrued. Tax withheld when disbursing funds after the fact.

The thirteenth salary is also charged with 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 the accounting of the enterprise's accounting department. In accounting, the accrual of remuneration for work is attached to the item of expenses for ordinary activities. The amount of rewards passes on the credit of account seventy.

The premium part is not recorded in the tax document. In accounting, the incentive based on the results of the year is included in the list of expenses for simple activities, and in the tax base, which is subject to taxation, it does not decrease. Therefore, a significant difference is formed, as well as tax liability(paragraph 7 of 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 making taxes and remunerations, then in the accounting documents the period of their payment may not coincide with the time of their accrual.

Under this circumstance, deductible temporary differences are generated. 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 on account 09 debit 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.

Learn how the 13 salary is paid to metallurgists from the video:

The right to receive wages is guaranteed by the Russian constitution. As a rule, it is paid monthly. However, there is also such a thing as 13 salary. It appeared back in the Soviet era, when workers at all enterprises received a bonus once a year. The term is still used today, but not every organization has kept this pleasant tradition of rewarding. So who is it for and how to calculate it?

What is 13 salary?

This concept cannot be found in accounting documentation, since it is colloquial and is not enshrined in legislation. In the pay slips, it will be indicated as an annual bonus, or By and large, the payment of the 13th salary depends on the financial resources of the enterprise. It also depends on the initiative of the management staff, since it is at this level that the decision on bonuses to employees is made. 13 salary is not a compulsory bonus, so it is impossible to make claims about non-payment to the management.

Accountants can analyze the financial capabilities of the enterprise only at the end, which traditionally ends at the end of December, closer to the New Year holidays. This bonus represents the residual salary fund or organization at the end of the year.

How the premium is formed

To understand whether the 13 salary will be charged, you need to find out how it is formed. The accounting department calculates the bonus for each employee, based on the number of calendar days worked. Then the number of hours worked is checked against the standards, the bonus rate is calculated. The size of the salary or another value is taken as a basis.

Often, the company's management limits the payment of bonuses due to additional requirements for the employee. For example, a bonus can be paid to those employees who have not been absent due to illness throughout the year. Sometimes vacation days are not counted. Also, bonuses can only be awarded to full-time employees.

Upon admission to work, all new employees are familiarized with the documentation governing the payment of bonuses. You can find out if the 13 salary is due from these documents. However, not all employers are in a hurry to introduce new employees to them, but it is worth asking about this issue.

Who is supposed to

Not all organizations have an annual bonus system. First you need to study the documentation of the enterprise. Usually 13 salaries are paid in budgetary organizations, less often in private ones. Public sector workers tend to receive little, but bonuses compensate for this. This premium is usually awarded to the military, doctors of state clinics, budgetary educational institutions, employees of transport enterprises of municipal importance.

In private organizations, as a rule, bonuses are given to those employees who directly generate income for managers. For example, it can be managers for the search for potential customers, operators, if we are talking about the non-manufacturing sector. In the production area, bonuses can be given to employees involved in the manufacture of products.

Accounting

The Labor Code does not regulate the procedure for bonus payments. It is individual at each enterprise and can be established by the following internal documents:

• provisions on the payment of premiums;
• collective agreement;
• individual labor contract.

Based on this documentation, the management makes a decision on bonuses to all employees or those who have shown good results at the end of the year. Also, the documentation may mention conditions for example:

• violation of labor regulations;
• irresponsible attitude to work duties;
• disciplinary action;
• other cases mentioned in internal documents.

How to calculate 13 salary?

The premium amount can be calculated using several methods.

The first and easiest way is to set a fixed fee. It is most often used when it is necessary to reward only certain employees.

The second method is more laborious. You also need to know your total annual income. How is 13 salary calculated in this case? To do this, you need to find out the income of a particular department for the year, the number of employees, their length of service, as well as the share of each employee in its formation. Thus, you can calculate the final annual and seniority bonus. 13 salaries can be calculated by multiplying these bonuses and dividing by 2. This method is rarely used.

But the most common way is to calculate the bonus in multiples of the salary according to the position. Bonus payments are calculated as a percentage of the annual salary.

How is charged

Above we examined the question of how to calculate 13 salary. Now let's look at the mechanism for calculating bonus payments.

The accounting department submits to the immediate supervisor reporting documentation on the availability of residual funds at the end of the year. After that, a decision is made on their use, for example, it can be the accrual of bonuses. The decision is made based on the amount of "free" funds. Both all employees and individual employees can be rewarded.

After that, when interacting with the chief accountant, the issue of the most acceptable method of calculation is resolved, an order is issued with a list of employees to be rewarded. The order is certified by the management. Further, the accounting department transfers, according to this order, funds to bank cards or hands them out.

The rules for calculating bonus payments are practically the same in any organization. It is important to remember that the premium is subject to income tax.

Supporting documentation

The statute on bonus payments contains all the necessary information. The most important document for an accountant is the order of the head. Bonus workers usually get acquainted with him by signature. The payslip is also a supporting document.

So, we examined in detail the question of what constitutes a 13th salary - this is a bonus at the end of the year. Its main goal is to motivate employees to perform their job duties in good faith. There are several ways how to calculate 13 salary. In each organization, the method is chosen individually. The payment of the bonus is regulated by supporting documents - the order on bonuses, the charter of the organization, pay sheets.