In addition to the basic salary that an employee receives monthly, he is also entitled to various additional payments and.

A special type of such payments is the so-called thirteenth. About how it arose and where it is applied on this moment- later in the article.

Such a phenomenon as the thirteenth salary arose back in Soviet times and is still popular in many large and state enterprises.

It represents an additional annual payment to the employee, which he
received at the end of the calendar year. This usually happens before the New Year holidays or after them.

Another name for this payment is the annual bonus (or at the end of the year). The name "thirteenth salary" is rather informal and arose due to the fact that the amount of the bonus is usually equal to the amount per month.

As for the legislative regulation of this type of payment, it is practically absent. Neither the Labor Code of the Russian Federation, nor other regulatory legal acts contain a mandatory requirement for it. However, Art. 191 of the Labor Code of the Russian Federation gives the employer the right to encourage their employees different ways including through rewards. This can be fixed in such documents:

• collective agreement;
• labor contract;
• position on remuneration (or on bonuses);
• charter;
• internal labor regulations.

At the same time, these documents should not only establish the fact of payment of wages, but also indicate the conditions for this.

Since the appointment of the thirteenth salary is completely regulated by the employer, he can also determine its recipients. For example, these could be:

• separate officials(for example, heads of departments);
• employees who exceeded the plan or showed other good performance indicators;
• employees of individual departments.

In addition, the thirteenth salary can also be used as a punishment. For example, by depriving employees who showed poor performance or did not fulfill the plan.

The procedure for accrual and payment

Since there is no legislative regulation of the issue as such, the employer can determine the procedure for calculating the thirteenth salary. The most common are the following methods:

1. Monthly employee pay. In this case, the average monthly salary that he received for the year is calculated, and the bonus is issued in this amount.
2. Transfer of a fixed amount of premium. This method is most often used if the thirteenth salary is due only to certain employees. In this case, its size is clearly defined in local regulations.
3. Application of correction factors. For example, a portion of the average monthly annual salary may be paid for the days actually worked (that is, minus all holidays and public holidays, as well as holidays and ).
4. Payment of a fixed percentage of any value. Most often, this is the profit that the enterprise (or a certain department) received at the end of the year. Also, some employees (most often those who work recently) may be given a certain percentage of the fixed bonus amount (for example, 50% for those who work for the first year, etc.).

The specific method of accrual must be determined in the local regulations of the enterprise so that the accounting department can legally accrue these funds.

Despite the complete freedom to determine the payment method, it is best to choose the simplest and most affordable option.

This will help avoid confusion for the accountant who will accrue the money, and will enable employees to independently determine the approximate amount of their bonus.

In the order of payment of such wages, there are no differences from the standard transfers of money to employees - this happens depending on the method of calculation adopted at the enterprise. The money is either given to them through the cashier, or transferred to salary bank accounts. It is best to pay the bonus after the end of the year in order to more accurately determine all the necessary final indicators.

The basis for making all necessary calculations and transfers should be the corresponding order of the head, which indicates:

• list of employees who are subject to bonuses;
• the reasons for this;
• references to the relevant regulatory acts of the enterprise, which contain provisions on the calculation of the thirteenth salary;
• way to calculate the total.

An order can be issued to encourage one employee or a specific group of people. For this, the established forms No. T-11 and No. T-11-a, respectively, are used.

Taxation

With regard to taxation, the same deductions are made from payments of this kind as in general cases.. In accordance with the provisions of Art. 255 of the Tax Code of the Russian Federation, the thirteenth salary is included in the cost of wages. However, an important condition for this is the availability of these payments in the internal regulatory documentation of the enterprise. If this requirement is not met, then the enterprise will not be able to reduce the base for calculating income tax.

With the official payment of the bonus, it is also taken into account when calculating the average earnings for and sick leave. However, for calculations, funds transferred only for the year in which there was a vacation or sick leave are accepted. For example, if a bonus for 2015 was paid in 2016, it will not be used to calculate vacation pay.

If the right to leave was used by the employee before the thirteenth salary was calculated, then after that the employer is obliged to recalculate the amount paid and pay in addition the part of the money that the employee did not receive. In the case of working off an incomplete year, only a part of the bonus accrued in proportion to the time actually worked is taken into account.

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Preliminary calculation of the thirteenth salary

Possibility of independent calculation by the employee of his annual bonus directly depends on the method adopted by the enterprise. The easiest way to do this is if a fixed amount is set, the most difficult is when the bonus depends on the results of work.

The calculation, which is tied to the employee's monthly salary, will not cause any particular difficulties. If any coefficients are applied (for example, by the number of days worked), then all calculations can be made only at the end of the year.

This method of encouragement is used by a smaller number of enterprises, which is associated primarily with savings financial resources. Only large and profitable companies that can afford additional incentive payments have the opportunity to make such payments.

Another area in which the thirteenth salary has been partially preserved is this. As a rule, at state enterprises, the scheme of such payments is well established and does not cause any problems.

Common in Soviet times, the thirteenth salary in modern conditions paid in the form of an annual incentive bonus in some large enterprises and in public institutions. The employer has the right to determine the grounds and methodology for its calculation, fixing this in the relevant local documents. Otherwise, the accounting and tax accounting of this premium will be much more difficult.

Surely you have heard that there is some kind of mysterious 13th salary. Maybe you even got paid. About what it is, how this salary is calculated and who can receive it, read in this article.

What is the 13th salary?

The thirteenth salary is an annual additional payment to the employee, which is made up of the amount of the company's income at the end of the year and is accrued on New Year's holidays in the form of incentives. Most often, such pleasant surprises from "Santa Claus" are called bonuses at the end of the year, but among the people the name "thirteenth salary" has stuck to them, since usually the amount of this payment is equal to the average monthly.

Meanwhile, neither Labor Code RF, nor any other legislative acts they do not regulate the accrual of such bonuses in any way, so the employer may well refuse to make such gifts. Or he can reward the employee in another way. According to article 191 of the Labor Code of the Russian Federation, he has the right:

• express gratitude;
• extradite certificate of honor or certificate;
• give a valuable gift.

If the employer still plans to reward his subordinates for Good work money, then the amount itself and the procedure for payment are prescribed internal documents enterprises (in collective agreement or regulation on bonuses) as a bonus at the end of the year or as an incentive payment, depending on qualifications.

Moreover, if the amount is paid taking into account the income of the enterprise for calendar year, then, it must be borne in mind that it cannot be calculated before the end of the year and a fee will be withheld from it (the premium will be included in labor costs in accordance with Article 255 of the Tax Code of the Russian Federation)

Prize amount

Each employer sets the size of the 13th salary. Here, as they say, the master is the master. It is almost impossible to determine in advance the amount intended to encourage employees.

When the year turned out to be profitable, then there is a chance to increase employee bonuses. If the activity of the organization turned out to be unprofitable, then it is difficult to count on receiving additional payments. However, usually the 13th salary in size is either the average monthly salary, or some percentage of the salary.

Who is entitled to the 13th salary?

As a rule, the military, civil servants and workers most often receive the thirteenth salary large enterprises, on which the turnover allows the administration to please the employees in this way. However, who exactly will receive the 13th salary depends only on the employer and on the heads of departments, who most often make proposals for bonuses to employees.

At the same time, it should be borne in mind that, as opposed to bonuses, penalties can also be applied in the organization. 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.

How can I calculate the 13th salary?

To calculate the amount of the specified payment, you first need to determine how it will pass according to the documents of the enterprise. This monetary incentive can be paid as: a year-end bonus to all personnel, encouragement of individual employees for their special contribution to the company's profit in the past year, bonuses to selected specialists for high qualifications.

There are several options for calculating the 13th salary. Can

• set a fixed amount - if, for example, only some specialists are rewarded;
• establish a certain percentage or calculated coefficient of the annual salary. In this case, employees who have worked for an incomplete calendar year will receive a full bonus;
• establish a provision according to which accrual is made on the basis of average earnings for the year.

Each employee of the organization must be familiar with the documents according to which bonuses are paid to employees. From them you can find out all the features of the payment and the reasons why they can be reduced.

Some organizations have this type of additional financial incentives like 13 salary. In the article, we will understand what the 13th salary is, and also consider the procedure for calculating and paying it.

13 salary

Year-End Award

In addition to the desire of the employer to stimulate the work of its employees, the bonus at the end of the year will be influenced by such indicators as the results of the enterprise, as well as the current remuneration system.

In the event that at the end of the year the organization does not make a profit, but incurs losses, the manager decides not to pay the bonus. Such a decision will not be a violation, unless the annual bonus at the end of the year is provided for by the internal documents of the organization. In case of non-payment of the bonus provided for by the company's regulations, an employee has the right to go to court.

Important! There is no concept of “13th salary” in labor legislation, but such a wording is understood as the type of annual bonus paid to employees at the end of the calendar year.

The procedure for accruing 13 salaries

How the bonus will be accrued at the end of the year, referred to as the “thirteenth salary”, the employer decides on his own. It also determines on what indicators the size of such payment will depend.

The procedure for bonuses should be prescribed in such internal documents of the company as a collective or employment contract, bonus regulations and salary regulations. At the same time, it is not necessary to provide for the procedure for calculating and paying bonuses in each document, it is enough to issue only one of the listed ones.

The document providing for the procedure for bonuses also determines the mandatory payments. For example, if it is indicated that the employer is obliged to reward employees, then non-payment of the bonus will be considered a violation. If the provision states that the employer has the right to accrue a bonus to employees at the end of the year, then its payment may be irregular.

Important! If the organization decided to provide for the payment of 13 salaries in the collective agreement, then this must be agreed with the trade union organization.

Terms of payment of 13 salaries

As a rule, bonus payments at the end of the year occur before new year holidays. This period can only be changed taking into account the activities of a separate organization, the methods of calculating the bonus, as well as internal documents, for example, the regulation on bonuses.

If the amount of the bonus directly depends on how many days the employee actually worked in a year, the 13th salary can only be calculated at the end of the year.

How the amount of the premium is determined

Who gets the bonus at the end of the year

The year-end bonus is distributed in state organizations and large companies. Who exactly receives such a bonus is determined by the employer. If the bonus is paid as a percentage of the company's profit at the end of the year, then how do the rules assign it to those employees who have an impact on final result. However, the employer has the right to provide for the payment of a bonus to absolutely all employees of the company who did not violate labor discipline.

The procedure for issuing an award

13 salary is issued in the form of one of the following payments:

• At the end of the year - for all employees;
• for high results - for some employees;
• For a high level of qualification - to individual specialists.

The selected type must be recorded in one of the company's internal documents. To calculate the bonus, the employer issues an order in free form, or according to the T-11 forms - if the accrual concerns one employee and T-11a - if the bonus is accrued to a group of employees, for example, an entire department. The order must indicate the basis for the award.

They pay salaries at the expense of retained earnings of previous years, or at the expense of a special financial fund created for such purposes.

The procedure for calculating 13 salaries

Depending on the bonus system approved by the company, the procedure for calculating bonuses is also distinguished.

Bonus in the form of a fixed amount - accrued if the bonus applies only to a few employees. In this case, the employer sets a specific amount of encouragement.

Let's look at an example:

The regulation on bonuses of Continent LLC provides for the payment of bonuses based on the results of 2017 to some employees in the following amounts:

• 45,000 rubles - to the heads of departments;
• 40,000 rubles - to the main specialists;
• 25,000 rubles - for specialists.

Bonus in the form of a percentage of salary - this type of bonus can also be differentiated depending on various indicators. It may depend, for example, on the number of days worked or on the volume of sales. In this case, the premium will be calculated as follows:

P \u003d Pm / Dg x Dr, where

Pm - the maximum allowable bonus amount that can be accrued to an employee for a year, based on the provision on bonuses;

Dg - the number of working days per year according to the production calendar;

Dr - the number of days per year that the employee worked.

The maximum allowable bonus is determined as a percentage of salary.

The bonus in the amount of average earnings is calculated for each employee separately and depends on such indicators as the amount of payment to the employee for the year, as well as the length of service of the employee.

13 salary on maternity leave

If the internal documents provide for the appropriate conditions for calculating the final bonus, then an employee who is in maternity leave can also count on this type of bonus. If such a condition is not documented, then the head of the company makes the decision to award the award to the maternity clerk. It is important to take into account that each employee who is directly affected by the bonus system in the organization, including employees on maternity leave, must be familiarized with the conditions of bonuses and bonus deductions.

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 wage- 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:

1. If the amount provided as wages is fixed, only a certain list of employees will be able to receive remuneration.
2. If the company determines the average salary of employees for the year and, based on the resulting figure, accrues a bonus at the end of the year, get cash a specialist who has worked in the organization for less than 12 months can also. However, the amount of 13 wages will be adjusted based on the actual period of time that the employee worked.
3. If 13 wages is a percentage of salary, the employee must work whole year to qualify for cash. Otherwise, no payment will be made.
4. 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, remuneration can be provided in the form of cash, a certificate or a letter, good gift to express 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 rate can vary significantly depending on domestic policy organizations. 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.

At 13 wages should be and insurance premiums, charged 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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13 salary is the unofficial name of the bonus for achieving certain results at the end of the year, which came from the Soviet past. And now in many commercial organizations and state structures, such payments are provided, because the employer is not forbidden to financially encourage his subordinates. Consider in the article who is entitled to such payments, how the 13th salary is calculated and at what time it is paid.

To whom and for what it is necessary: ​​the regulatory framework

Labor law requires the employer to pay wages on time. If desired and if possible, organizations can reward their employees for achieving special results - high sales, a large number of customers, production success, project completion ahead of schedule. One of the ways to thank for the work is the accrual of a bonus (Article 191 of the Labor Code of the Russian Federation).

The procedure for paying monetary remuneration, including the criteria and conditions for selecting its recipients, must be detailed in the internal documents of the organization, for example:

• in the regulation on remuneration and bonuses;
• in a collective agreement;
• in employment contract with an employee.

If we are talking about state institutions, special orders or orders can be issued, from which it will be clear how the thirteenth salary is calculated, who and for what merits can claim it. An example of such documents is the Order of the Ministry of Internal Affairs of December 19, 2011 No. 1258, the Order of the Federal Customs Service of January 28, 2013 No. 133, etc.

It would not be superfluous to clarify that the management of the organization reserves the right to decide whether 13 wages will be paid at the end of a particular year, that is, the organization does not have a legally fixed obligation to charge 13 salaries. As a rule, it depends on the economic situation of the company. To pay bonuses when debts to employees or partners are not repaid, you see, is somehow strange. But if there are no clarifications in the internal regulations of the enterprise, employees will logically decide that they can count on raises or wages on a regular basis, although the payment of bonuses is not an obligation, but the right of the business owner.

Also, the organization can decide who to reward with an additional salary, and who not - there can be no equalization here, because specialists who, in the opinion of management, have achieved success in work, are rewarded.

By the way, documents for civil servants always indicate that the payment is made within budget appropriations. Therefore, if there is no money in the budget, then there will be no incentives.

The most common types of 13 wages in practice

So, it's time to answer the question, what is 13 salary. The bonus at the end of the year, which was paid under the planned Soviet economy, was called “13 wages” for a reason: the name itself suggests that this bonus was equal to the employee’s monthly salary. That is, after working for a year, he received 12 of his salaries, and the bonus became 13 salaries.

Now, along with such a calculation (it is also widely used), there are others:

• fixed amount, the same for all members labor collective, or differentiated by department (for example, all managers of the sales department will be paid 50,000, and all specialists of the production department - 30,000), or established depending on the length of service or position (top management, line management, ordinary employees);
• percentage of salary.

How the 13th salary is calculated at the enterprise is up to the manager to decide, but we have proposed common options, and then we will show a sample calculation.

Who is at risk of being left without 13 salaries

As mentioned above, to pay or not to pay, and if to pay, then to whom exactly - all these issues are under the jurisdiction of the enterprise's management. However, we can safely say that it is unlikely that employees can count on such a bonus or 13th salary:

• who had during the year disciplinary action, violations of the hospital regime, etc.;
• not reaching planned targets good reasons(if at the beginning of the year such planned indicators were agreed with them and fixed);
• who made serious miscalculations in their work, which led to negative consequences within the company;
• employees on parental leave.

However, it must be emphasized once again: this list is approximate, and the manager can make completely different decisions - forgive individual employees who have made mistakes in their work, or pay bonuses or 13 salaries to women on maternity leave.

Is the 13th salary for a retired employee?

Judicial practice shows: if an employee, having worked for some part of the year, quits, and at the end of the year all employees in the company were paid an annual bonus, then the employee who quit can claim his share of the bonus. This is stated in the appeal ruling of the Supreme Court of the Republic of Karelia No. 33-3344 / 2018 of 09/25/2018. It must be calculated in proportion to the hours worked.

How to calculate 13 salary

These questions are usually also approved by the organization documents. Consider a specific option of how ZP 13 is calculated.

Suppose the regulation on remuneration provides that all employees are entitled to incentive payments at the end of the year in the form of 13 salaries in the amount of 80% official salary. In this case, the accountant looks at what salaries are set for each of the employees, and based on this amount, calculates the amount of the bonus.

For example, the driver I.K. Ivanov was given a salary of 30,000 rubles. At the end of the year, he can expect to receive 13 salaries in the amount of:

30,000 × 80% = 24,000 rubles.

This will be his 13th salary (before taxes).

How to issue

The decision to reward employees with 13 salaries is drawn up by order. Here is an example of such an order (unified form No. T-11a).

When to pay

When and how the 13th salary is calculated, the management of the organization decides. But it is logical to issue it in the month preceding the New Year holidays, along with the December salary, which is also traditionally paid before January 1.

Taxes and contributions from premiums

As with the rest of the income of employees, personal income tax and insurance premiums must be withheld from the 13th salary. This type of payment is not listed in the list of payments exempt from taxation or insurance premiums, therefore, in fact, bonuses are equated to salaries.

In addition, alimony must be withheld from the 13th salary.

Recall that bonuses for the year can be fully taken into account as expenses when calculating income tax (Article 255 of the Tax Code of the Russian Federation).

The amount is posted to account 70 (credit). Correspondence of accounts: Dt 26 Kt 70.