The thirteenth salary is an additional payment to the employee, which is accrued annually. It consists of the total profit of the company at the end of the year.

This is a great incentive for employees for the New Year holidays.

How is 13 wages calculated per year in accordance with labor legislation? Who is entitled and who is not entitled to this payment?

Usually 13 salaries are received military, civil servants and employees of large enterprises. In these situations, the administration can please people with such surprises, as this allows the circulation of funds.

But who exactly will receive 13 salaries, depends only on the head and head of departments. They are the ones who propose nominations for awards.

In some cases, the authorities may impose penalties on a person. In such a case, he forfeits the thirteenth salary, since it will not be paid.

What do they give under the Labor Code of the Russian Federation?

13 salary is a special type of remuneration that is accrued to employees in many companies. To receive such a payment, the head must draw up an appropriate order.

The order prescribes the main reasons why a person should receive finance:

• increase labor productivity;
• improvement the quality of the products produced by the employee of the company;
• overfulfillment the established plan in excess of the rate that was indicated;
• saving resource organization employee;
• introduction of proposals that can positively affect the working conditions of people.

Only in such cases a person is charged the 13th salary. This is a good incentive to further achievements in the workplace.

How it is calculated - calculation rules

Calculation and payment of the thirteenth premium can be done in various ways. This may be a fixed amount, which is equal to the salary that the employee receives per month.

But sometimes 13 salary is an amount that proportional to the number of days that the employee has worked.

In this situation, sick days and holidays at their own expense are not taken into account. An important role is played by the vacation of the employee, which is paid by the organization.

Person's work experience is also reflected in the size of 13 premiums. For example, if he has worked for a year, he will receive 50% of the monthly salary. In the case of work for more than a year - 70%.

It all depends on what documents the employer has issued for its payment:

• bonus to all employees of the company;
• bonus to a limited number of employees for their contribution to the increase in the income of the organization;
• bonus to employees whose qualifications are above the established level.

That is, 13 salaries are calculated differently y.

It all depends only on the conditions that are established in a particular organization, and the accrual rules that are prescribed in the company.

Payment procedure

The premium is calculated and paid three main ways. Each employer can choose the appropriate option for himself, focusing on the characteristics of the company's development.

How is an employee's monthly salary calculated?

This is the most common option for paying 13 salaries. Employees of the company at the end of the year are accrued and paid one additional salary.

This payout has one important feature. She will be held as an additional bonus at the end of the working period.

There is no need to carry out complex calculations and use accounting calculations. That is why employers often opt for this option of paying the thirteenth wage.

Accrual in the form of a premium with a fixed amount

Such payments are expressed in the amount that fixes the employer. To establish certain gradations in bonuses for employees holding different positions, several established values ​​are taken as a basis.

Premiums with calculated coefficient

These are 13 bonuses that are considered to be analogous to payments in monthly salary. The employer can choose either a fixed amount or pay a regular salary.

Premiums paid depending on the basic information about the employee. For example, an employer can decide whether to pay him 13 salaries.

The peculiarity of the award is that it is accrued to a person in proportion to the number of days he worked.

These are the main points that relate to the rules for paying 13 salaries. Each owner of the company chooses the method that suits him independently.

Do they pay out on layoffs?

Retrenchment is a very serious stress for the employees of the company. Finding a new job takes a considerable amount of time, and you need to support a family.

Everyone is eligible for financial support from the organization that made the downsizing:

If the reduction did not occur at the end of the year and when the organization is able to pay the bonus, the employee is entitled to claim the thirteenth salary.

But this is only real if worked for the company for a year.

13 wages are taxable in accordance with Part 9 of Article 255 of the Tax Code of the Russian Federation.

Are they on maternity leave?

A remuneration in the form of a certain amount of finance is also paid to the employee who needs to take maternity leave.

But even here there is a basic condition for receiving the award.

The main thing, to a woman complied with each item of the internal act, which makes it possible to receive the thirteenth salary at the end of the year.

If this fact is not stated in the documentation, the employer must make the final decision on the payment of finances.

Every employee of the company documents need to be read carefully., which contains information on the procedure for calculating the premium. Otherwise, it is impossible to get finance, because you need to navigate this issue.