Hello! In this article we will talk about the concept of 13 salaries.

Today you will learn:

1. What is the 13th salary and are employers required to pay it?
2. What approaches can be used to calculate it;
3. Why is it worth introducing a 13 salary in your company?

The concept of 13 salaries, which has taken root in everyday life, has no legal basis, since, by definition, it does not exist in any legal document. And yet, people have called this prize exactly that way since the times of the USSR. At that time, this payment was familiar to workers - no one could imagine that it could be otherwise. Time has changed, and the characteristics of 13 salaries have changed.

What is the thirteenth salary

13 salary is a one-time bonus to employees based on the results of the calendar year, which the employer uses as a reward and expression of gratitude for conscientious work.

They began to call it the thirteenth because once the size of this payment was very close to the average monthly salary. It seemed as if the employee was receiving another salary for the non-existent thirteenth month of the year.

At the end of the year (usually the twentieth of December), the chief accountant submits to the manager a report on the enterprise’s profits and unspent salary funds. Based on the information received, management decides how to use this “surplus” - whether to use it for the development of the company or use it as a means of additional incentives for employees.

Is the employer obligated to pay the 13th salary?

Part 1 of Article 191 of the Labor Code gives employers the right to work honestly and efficiently. Premiums are one of these tools.

As for the year-end bonus, it is not regulated by regulations. So whether to pay it or not is at the discretion of the employer.

And yet, sometimes it is possible with a fairly high degree of probability to talk about an annual bonus if:

• We are talking about a large commercial company with many divisions and branches, operating on the market for several years;
• This is a government or military institution. As a rule, the 13th salary is “fixed” there most reliably;
• The organization is interested in additional (conducts training, provides corporate meals, medical insurance, lending at reduced rates);
• The internal documents of the company - the bonus regulations or the charter - stipulate the conditions for payments at the end of the year. This is consistent with Article 68 of the Labor Code.
• The company is experiencing a period of growth and significant profits. If an organization has operated with little or no profit over the year, and especially at a loss to itself, there will be no payment.

If a person is just about to get a job and wants to clarify the issue of bonuses in advance, he can ask during the interview whether the company has a tradition of paying bonuses at the end of the year.

If you are afraid of appearing immodest in the eyes of the manager if he is conducting the interview himself, you can ask this question after the meeting to one of the employees, for example, the manager of the HR department.

Who can get 13 salary

If a 13th salary is provided, the collective agreement usually states who receives it.

There are only two groups of “recipients”:

1. All employees.
2. Separate groups of workers.

The latter includes highly qualified specialists, as well as those employees whose contribution to the overall profit was so noticeable that management does not want to leave them without additional encouragement.

Why can you deprive 13 of your salary?

Let's assume that the company has done well, the profit allows bonuses to be given to all employees without exception, but there may still be exceptions. Management can stipulate in the collective agreement the conditions under which an individual employee will be deprived of a bonus at the end of the year.

The reasons may be:

• Violation of labor discipline (absence without good reason, failure to comply with subordination);
• Failure to fulfill the work plan (for example, if the realtor did not fulfill the annual sales volume plan);
• Sick leave more than twice a year;
• (for example, an employee missed procedures prescribed by the attending physician during outpatient treatment, left the hospital during inpatient treatment);
• Gross errors in work, as a result of which the company suffered significant material damage (for example, if a bank employee transferred a large amount to an erroneous one, and the funds could not be returned).

The full list of reasons remains at the discretion of management.

How the 13th salary is processed and the calculation procedure

Of course, the accounting department cannot post this payment as wages, because it is not such. In the book of accounting of income and expenses 13, the salary is formalized as a bonus payment at the end of the year or as an incentive payment to highly qualified employees.

According to Article 225 of the Tax Code, such payments are included in employee compensation expenses. Therefore, they are also taxed like wages or a regular bonus.

If the company traditionally pays 13 salaries, the procedure may consist of the following steps:

1. At the end of the year, the results of the enterprise's work are summed up. The amount of available funds for bonuses is calculated.
2. At the general meeting (if there are several managers), a decision is made on how much to bonus employees, as well as which groups to reward if it is decided not to pay salaries to all employees.
3. The manager signs the decree in form T-11 (for all employees) or T-11a (for a separate group).
4. Year-end bonuses are usually accrued along with December salaries. In the pay slip issued to the employee, this bonus appears as a separate line.

How is the 13th salary calculated?

The year-end bonus can be calculated according to various schemes. Management can choose any algorithm, weighing all the pros and cons.

Salary calculation scheme 13	pros	Minuses
To calculate the final annual bonus, a fixed amount is established	The simplest option that does not require additional effort from the accounting department. Convenient if we are talking about a small amount that does not need to be recalculated from year to year	It is not suitable if the size of the bonus is large - in a difficult year the company may not be able to afford it. In addition, this option does not take into account the contribution of each employee	In the collective agreement, the employer stated that the guaranteed bonus at the end of the year is 5 thousand rubles
A percentage of the employee’s total monthly salary is used	Allows you to “personalize” the bonus depending on the employee’s salary. Calculation for accounting is simple	Does not take into account actual time worked. If everyone is entitled to a bonus, even a recently hired employee is entitled to payment according to the general scheme	Petrov found a job at the end of November. His salary is 30 thousand rubles per month. For the 13th salary, the company has a rate of 10%. Petrov is entitled to a bonus of 30 thousand X 12 months X 10% = 36 thousand rubles
A percentage of the employee's actual annual earnings is applied.	Allows you to take into account the actual time worked minus sick leave and vacation pay. Fair Approach	Accounting calculations are more complex than in other cases	In total for the year, Petrov from the previous example actually worked 50 days. At the same rate of 10% with a salary of 1200 rubles per day, he is entitled to 1200 rubles X 50 days X 10% = 6000 rubles

The list of schemes is exemplary to give an idea of ​​how a particular scheme affects the result. Management decides what percentage and what formula to choose, and can also set an increased salary depending on the length of service in the company.

Frequently asked questions about the 13th salary

Question	Answer
When is the 13th salary paid?	If provided, it is paid at the end of December along with the salary for December. The exact date is set by management
Is the 13th salary due on maternity leave?	If this fact is not spelled out in detail in the company’s internal documents, the issue of bonus is decided by the manager on an individual basis.
	If an employee has worked for a year, he can qualify for this bonus. When laying off workers, only severance pay and compensation for unused vacation are mandatory.
Do I need to pay my salary on 13th?	Yes. If this bonus is accrued, the employee's tax agent (employer) will do it for him
What is 14th salary?	The concept of 14 salaries appeared several years ago. This is how colloquially it means an additional bonus at the end of the year for particularly distinguished employees. That is, everyone receives the 13th salary, and only individual workers receive the 14th salary.

Many consider the 13th salary a relic of the past. Indeed, fewer and fewer companies are willing to pay such a bonus on New Year’s Eve.

Psychological aspects

At first glance at the question about the 13th salary, it seems that for employers the answer is obvious: why pay if you can not pay? After all, as we found out, the law does not force them to distribute unspent funds for employee bonuses.

Even if the bonus regulations indicate that annual payments are guaranteed, it is difficult to imagine that the voice of indignant employees left without incentives cannot be drowned out by a weighty argument about the organization’s lack of funds.

A current or future employer who has already mentally abandoned all possible New Year bonuses as an excess should think about this. If he is not and intends to work in this field for several years, then how is he going to motivate his staff? Salary, of course! – the employer will answer.

Then we present several arguments against such a “holo-salary” approach:

1. The employer should come to terms with the fact that the employee perceives the salary as something initially deserved and taken for granted. If an employee goes to work and does it in such a way that he is not fired for it, he believes that he has already earned the money that is specified in his employment contract.
2. Implicitly, every person wants his personal efforts to be noticed and appreciated; he wants to see that the employer values ​​him as a specialist and is grateful to him. After all, no one will argue that any job can be done in different ways. Expressions of gratitude can be timed to coincide with the New Year, which since childhood many have associated with magic and gifts. An employer can show himself as a kind Santa Claus by paying a bonus, albeit a small one, or presenting sweet gifts. HR management specialists assure that such steps increase employee loyalty and awaken in them the desire to work better.
3. The taste of a dish depends on what sauce it is served with. If you silently award bonuses at the end of the year, employees will eventually take it for granted. Far-sighted employers organize a general meeting of employees, where they solemnly announce the results of the year, congratulate everyone on the profitability of the “common cause,” and also announce the payment of bonuses to applause. Such events help employees feel like an essential part of the team. The employer will only benefit from this: according to psychological laws, team members want to show their best side to each other. This attitude towards work will only benefit the business.

And yet, the employer needs, first of all, to set priorities. According to Maslow's pyramid, you first need to respond to the primary needs - in our case, decent wages. Only after this point is satisfactory can you think about developing a reward system.

In Soviet times, paying the thirteenth salary was practiced everywhere, but currently, employees of not all organizations and enterprises can receive an additional salary, which will be very useful before the New Year holidays. However, not everyone sees old traditions as just memories from the past. And in the modern situation, “advanced” employers use time-tested methods of motivating staff.

How to use this method of motivation correctly. This article will also tell you how to establish the payment of the 13th salary at an enterprise, how to calculate and process it.

13th salary - legal regulation

It is generally accepted that the thirteenth salary is not regulated in any way by the Labor Code of the Russian Federation. Indeed, the code says nothing about such wages. However, the fact that there is no mention of this concept in this regulatory document does not mean that the relations themselves associated with such payments are not regulated by labor legislation.

The very concept of the thirteenth salary is part of a broader term called “incentive payments.” That is, payments aimed at encouraging the employee to work more diligently and diligently. Perform your official functions more conscientiously. It’s no secret that a manager is not able to keep track of everything his subordinates do. And only the presence of an internal motivating factor can influence an employee’s attitude towards work. And financial motivation, no matter what some experts say, is the strongest. The most common financial motivation tool in our enterprises and organizations is a bonus. And accordingly, the thirteenth salary is just one type of bonus. From which it follows that all the requirements of the Labor Code of the Russian Federation, which refer to bonuses, apply to her. And in particular, Article 191 of the said code, which is called “Incentives for Labor.”

Place of the 13th salary in the system of motivational payments

As mentioned above, the thirteenth salary is a reward for work applied to employees who conscientiously fulfill their job duties. How does this one differ from other incentive payments? Conventionally, all awards can be classified according to several criteria.

By fixed amount:

• fixed,
• as a percentage.

In relation to the performance of their duties by employees:

• premium reduced by the amount of the “fine”
• a bonus that is not reduced by the employer.

By frequency:

• one-time,
• monthly,
• quarterly,
• annual

How it is determined by the employer. Many people consciously move away from material incentives for employees, believing that gratitude, certificates of honor and other non-burdensome financial incentives play some role in maintaining employees’ interest in work. And although these incentive measures are also a legacy of the Soviet era, many employers use them even more often than the thirteenth salary.

At the same time, as mentioned above, many managers understand the need for financial incentives for employees, including through the use of additional annual payments. Of course, such payments can be made simply by issuing an order on bonus payments to employees at the end of the year. Such a bonus will be a pleasant surprise for the workforce. And in the next month or two it will increase his loyalty to the management of the enterprise.

But the overall motivational effect of such a noble act will be insignificant. It will be difficult to extend employee gratitude throughout the next year. Without knowing whether to count on such remuneration again at the end of the year, employees will not be motivated by it, and accordingly, the attitude towards work will remain the same.

This surprise will not be as pleasant for the accounting staff. Calculating such a bonus for all employees of a team is sometimes quite a labor-intensive task. Another issue that accountants will have to deal with is the justification of such payments from a tax point of view. And accordingly, the possibility of attributing 13 salaries to the expenses of the enterprise.

In order to correctly use the sums of money spent on motivation, on the one hand, and on the other hand, in order not to have questions from the tax inspectorate, the thirteenth salary must be correctly processed.

Establishment of the 13th salary

In order for the payment of the thirteenth salary to have a stimulating effect, as well as in order for the costs of it to be taken into account for tax purposes, the rules for its payment must be documented. Such conditions are specified in the following documents.

Individual agreements with the employee:

• employment contract,
• additional agreement to the employment contract.

Local regulations:

• collective agreement,
• wage regulations,
• regulations on motivation (on bonuses).

Of course, in order for the provisions of the above documents to be executed, an order from the manager (individual entrepreneur) is necessary. Local regulations specify the common grounds for all employees for calculating the 13th salary, calculating the amounts due to employees and the procedure for its execution. Employment agreements specify individual conditions, the achievement of which allows the employee to qualify for a bonus at the end of the year.

• periodicity,
• general performance indicators of the enterprise (business of an individual entrepreneur) at which the payment of the thirteenth salary is possible,
• performance indicators of departments and individual employees, the achievement of which allows one to qualify for bonus payments,
• the ratio of performance indicators of both the enterprise and individual teams and employees with the amount of bonuses paid,
• a document, the publication of which is the basis for the accounting department to calculate the 13th salary (usually an order, instruction),
• the procedure for processing the payment of the 13th salary based on the results of a particular year, namely the timing of the issuance of the order (instruction), the timing of the payment of bonuses.

Clear and understandable principles of annual bonuses for employees can significantly increase labor productivity.

Please note: It has been proven that the use of annual bonuses (13th salary) at the enterprise reduces staff turnover. Employees prefer not to quit at the end of the working year, expecting an annual bonus, even if there is an opportunity to move to another more attractive job. And at the beginning of next year, this opportunity may no longer exist.

13th salary, how it is calculated and paid

If the company has created and approved all the necessary internal documents, then the question is “how to calculate the 13th salary?” not in front of an accountant. If the size of the bonus depends only on the specific economic indicators of the enterprise (business venture of the entrepreneur), then the economist of the planning department (if there are such in the staff and structure) or the accountant deduces from these figures the specific amounts of employee bonuses. Or this is done taking into account the success of a specific structural unit.

If the size of the bonus for employees, both individually and as part of departments (shops, sites and other divisions) depends on other factors, then other employees are included in the work. Most often, these employees are HR managers, personnel officers, heads of departments, and of course the head of the enterprise himself or the owner of the main block of shares (shares).

The most frequently discussed issues are year-end bonuses for key employees of the enterprise: chief financier, deputy for commerce and production, chief engineer, etc.

As for ordinary employees, in this case the basis for calculating the bonus should be extremely clear and simple. In this case, it is necessary to adhere to a number of rules. For example, it is not advisable to reduce the amount of the annual bonus in connection with any misconduct by the employee during the year. Such, as they are commonly called “fines,” are appropriate only when the monthly premium is reduced. Or quarterly, as a last resort, if the company does not usually pay monthly bonuses.

A reduction in the annual bonus only indicates that the employer is vindictive. But such emotions are not acceptable in labor relations. The thirteenth salary received minus fines will not be a gift to the employee for the coming New Year, not an incentive to work better and correct mistakes, but a serious demotivating moment. However, some employers deliberately do this when the 13th salary is calculated; the calculation for a specific employee comes with a significant reduction in the bonus in order to encourage the employee to leave the company. Which, however, should not be an example to follow.

Procedure for paying the 13th salary

Payment of an annual bonus to employees is carried out in the same way as a simple regular salary or bonus. For such payment, standard payroll or salary slips are used, when paid through the cash desk of an enterprise or entrepreneur. Or the bonus is transferred to the salary bank accounts of employees.

Payment of the 13th salary to employees on maternity or child care leave

Expert opinion

Maria Bogdanova

More than 6 years of experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology

In the practice of Russian enterprises, such payment is not directly provided for. This bonus is paid to employees who performed their job duties during the current year. That is, the main criterion for calculating the so-called 13th salary is the employee’s direct presence at his workplace and the fulfillment of the tasks assigned to him.

A woman on maternity leave or child care leave does not fulfill her duties, but receives payments on the basis of Art. 183 Labor Code of the Russian Federation. But, as a rule, the bonus payments mentioned above are accrued at the end of the year for which they are provided. Therefore, whether the 13th salary is due on maternity leave will depend on whether the woman fulfilled her work duties at least partially during this period. If labor functions were performed, then the bonus to the “maternity leaver” should be awarded in proportion to the time worked.

Let us add that the mandatory payment of the 13th salary to employees on maternity leave or parental leave can be mandatory regulated at the enterprise by including such a clause in a local regulatory act. It is worth adding that the 13th salary is not always paid at the end of the calendar year. In my practice, there have been cases of its payment in the middle of the year. But for calculations, the actual time worked is taken for the previous year.

Many have heard the term “thirteenth salary”. However, not everyone knows who is entitled to it and how it is calculated. In addition, it would be useful to clarify whether the obligation to pay wages is established by law. In this article we will look at how the 13th salary is calculated, how to register it, what taxes need to be paid, we will analyze a practical example and answer common questions.

The concept of the thirteenth salary

The thirteenth salary is usually called additional payments to the employee that are made every year. Most often it is paid on the eve of the New Year holidays. This is due, first of all, to the peculiarity of the formation of 13 salaries, which is most often used in companies: it is paid based on the financial result of the company for the year, as well as the undistributed wage fund.

Payment of 13 salaries is not legally the responsibility of the employer. Bonuses for employees are recommended in order to increase the efficiency of their work. But the company management itself decides whether to make such payments. Therefore, if you have questions about calculating the thirteenth salary, you should refer to the company’s internal regulations. Most often, the procedure for its calculation and payment is contained in the charter, collective agreement and bonus regulations.

Despite the fact that the decision to pay 13 salaries is made by the company's management, often the proposal to pay bonuses to certain employees is often made by the head of the department. This is explained simply: it is the direct supervisor who knows how effectively the employee works, and also whether he has serious disciplinary sanctions.

Calculation of the thirteenth salary

Due to the fact that the payment of the thirteenth salary is not regulated by law, the employer has the right to independently decide how it will be calculated. Typically, management determines what budget will be allocated for the payment of bonuses at the end of the year, and the accounting department deals directly with the distribution. At the same time, employees who are directly involved in calculations rely on the internal regulations of the organization.

The company's regulations must stipulate exactly how the amount of the annual bonus is calculated. It must also be established in what cases an employee may be deprived of an annual bonus. It can be:

• manufacturing defects;
• absenteeism;
• disciplinary action;
• other mistakes at work.

Other features of salary calculation may also be established. So, it can be paid:

• all employees of the organization;
• only to those employees who have made any special contribution to the general cause of the company;
• those who have certain qualifications or length of service in the organization.

The most common methods for calculating the thirteenth salary are presented in the table.

Calculation method	Description	pros	Minuses
Salary bonus	Each employee receives an additional payment in the amount of their salary. It is recorded as a bonus at the end of the year.	Easy calculation Specialists of different levels receive different amounts	It is inconvenient when the salary is very small, and most of the salary is calculated as a bonus The employee’s contribution to the company’s success is not taken into account
Fixed amount	The premium is paid in a fixed amount. In this case, management personnel usually receive a larger amount, and other employees receive a smaller amount.	There is no need to calculate for each employee separately	The number of days worked is not taken into account Low level of employee incentives, since employees receive equal amounts
Calculation using coefficients	When calculating the bonus, the employee’s length of service in the company or the number of days actually worked during the year are taken into account.	The individual contribution of the employee to the company’s activities is taken into account	Complex calculations

An example of calculating bonuses based on salary and annual earnings

Let's assume that the company's staff consists of three employees, the details of which are presented in the table.

If the bonus is 10% of annual earnings, then:

13 salary of Employee 1 = 18,000 x 12 x 10% = 21,600 rubles

13 salary of Employee 2 = 15,000 x 12 x 10% = 18,000 rubles

13 salary of Employee 3 = 12,000 x 11 x 10% = 13,200 rubles

Let's assume that the bonus is paid only to those who have worked for the company for at least a year, in the following amount:

• with 1-3 years of experience – 1.3 monthly salary;
• with more than 3 years of experience in the organization - 1.5 salary.

13 salary of Employee 1 = 18,000 x 1.5 = 27,000 rubles

13 salary of Employee 2 = 15,000 x 1.3 = 19,500 rubles

13 salary of Employee 3 = 0 rubles

Example of calculating 13 salaries using coefficients

Suppose that in the previous example, 50,000 rubles were allocated for employee bonuses, which are divided between them depending on their length of service and annual earnings.

The calculation of the shares of each employee in the bonus fund is shown in the table.

	Salary / Share in total	Work experience in the company / Share in total volume	Average share
Total amount ∑	45 000 / 1	6,92 / 1
Employee 1	18 000 / 0,40	4 / 0,58	0,49
Employee 2	15 000 / 0,33	2 / 0,29	0,31
Employee 3	12 000 / 0,27	0,92 / 0,13	0,20

Using the calculated shares, we find the bonus for each employee:

Annual bonus of employee 1 = 50,000 x 0.49 = 24,500 rubles

Annual bonus of employee 2 = 50,000 x 0.31 = 15,500 rubles

Annual bonus of employee 3 = 50,000 x 0.20 = 10,000 rubles

Design features

The thirteenth salary cannot be registered as a salary. There are only two ways to arrange it:

• as a bonus at the end of the year;
• as an incentive payment if it is accrued only to certain categories of employees.

There are some features of the design of the thirteenth salary if it is calculated based on the organization’s performance for the year:

• 13 salary cannot be calculated before the end of the year;
• for tax purposes, the year-end bonus is included in labor costs;
• From the 13th salary all necessary fees are withheld.

Features of taxation

Regardless of which tax system the organization’s management has chosen, the following types of contributions are mandatory for the bonus at the end of the year:

• to compulsory pension insurance funds (both social and medical);
• for insurance against occupational diseases and accidents.

It is mandatory 13 that wages are included in the tax base for the purpose of calculating personal income tax. This is done in the month when the year-end bonus is paid. Accordingly, it is at the moment of payment that personal income tax is withheld.

13 salary for military personnel

For military personnel 13, the salary is established by law. It is designed to encourage those employees who serve conscientiously, carefully fulfilling their official duties. The thirteenth salary is paid to those military personnel who serve under a contract.

The size of the thirteenth salary of military personnel is also established by law. It is at least three months’ salary (see → ?). This payment is made every year. In this case, it can be divided into several parts. That is, payments can be made every month or quarter. The only condition is that 13 the salary must be paid simultaneously with the monthly salary.

For military personnel, the bonus is calculated according to a specific scheme. Its size is influenced by the following indicators:

• rank;
• military position;
• salary.

In the case when a serviceman has just entered service, his bonus is calculated based on the number of days he worked during the period.

A bonus may not be paid to a serviceman if he violates the discipline of the military unit and is subject to a disciplinary sanction. There are other circumstances in which 13 wages are not due:

• if the service takes place in units where a separate bonus system is established for fulfilling or exceeding assigned tasks;
• dismissed military personnel cannot apply for the next part of the thirteenth salary;
• When performing assignments on a business trip outside the territory of the Russian Federation and assisting the military of other countries, the serviceman is deprived of the right to receive 13 salaries.

The annual bonus of a military personnel is an inherited payment. That is, if a serviceman dies, his spouse, children or other legal representatives can receive the bonus due to him.

Answers to frequently asked questions about 13 salaries

To understand how the thirteenth salary is paid, the employee should study the internal regulations on bonuses in the company. However, a large number of questions often arise. Some of them are not unique; many people ask such questions. Therefore, it is useful to answer some of them.

Question No. 1. At the end of the year it will be 4 months since I have been working in the public service. Am I entitled to a 13th salary?

It all depends on how the bonus procedure is established in the organization where you are employed. If it is determined that the bonus is paid only to those who worked for the whole year, it will not be paid to you. If the company calculates your salary in proportion to the time worked, you will receive it in 4 months. To know for sure, you should study the internal regulations of the organization.

Question No. 2. I quit in January 2016. In February they gave 13 salaries based on the results of the previous year. However, they refused to pay me because I am not currently working. How to proceed?

In such a situation, we can recommend that the employee demand that management familiarize themselves with the bonus regulations. If it does not contain an article stating that the employee must be on the company’s staff at the time of payment of the thirteenth salary, he is definitely entitled to such a bonus.

Question No. 3. In September, for a mistake made when filling out documents, I was deprived of my quarterly bonus in full. Referring to this, the accounting department is threatening to deprive me of part 13 of my salary. Is this legal?

The conditions for paying the thirteenth salary are not regulated by law. This payment is of an incentive nature, so it can be deprived of it for any offense committed during the year. You can get an accurate answer to your questions by carefully studying the bonus regulations used in your company. We advise you to pay special attention to those points that relate to the reasons for deprivation, as well as its extent.

Question No. 4. As a pensioner, I was laid off on December 20, 2015. In the summer of 2016, the bonus for 2015 was paid. However, internal regulations do not establish the mandatory nature of such payments. The bonus was paid based on the management order, which was issued in June 2016. Do I have the right to receive the 13th salary along with everyone else?

Judging by the information you provided, you do not have the right to claim an annual bonus, since you were not employed at the time the order was issued.

Thus, when studying the issue of paying the thirteenth salary, first of all, it should be understood that the law does not have any rules regulating this issue. Therefore, everything related to its calculation, execution and payment is contained in internal regulations. If any questions arise, you should be guided by them.

Any employee, in addition to his actual salary, has the right to receive various incentive payments. The employer can pay the latter either monthly or over long periods of time.

In some cases, incentive payments occur only once a year - we are talking about the 13th salary. How it is calculated, paid and other nuances is described in this material.

What is the 13th salary

Such a payment itself appeared during the Soviet Union. Nevertheless, at present it remains a fairly popular incentive in Russia. Most often it is paid in large industries or in the public sector.

In fact, the 13th salary is nothing more than an annual bonus, which is awarded to the employee based on the results of the enterprise’s activities. Very often it is issued on the eve of the New Year, in some cases after this holiday. In any case, it is, as a rule, a very pleasant addition to the salary.

In some organizations, the 13th salary is called the “annual bonus.” The common name is generally unofficial. It came into use due to the fact that the amount of payment was usually equal to the employee’s monthly salary.

At the same time, this issue is not actually addressed in Russian legislation. The Labor Code, as well as other legal acts, do not contain either the calculation procedure or the minimum amount of the 13th salary.

However, Article 191 of the Labor Code of Russia determines that the employer has the right, at his discretion, to introduce various options for monetary incentives for his own staff. The corresponding decision can be reflected in the paragraphs of the following legal documents:

• collective and labor agreements;
• regulations on the procedure for calculating salaries or bonuses;
• charter;
• internal regulations regulating labor regulations.

According to the laws of Russia, in the above documents it is necessary not only to mention the fact of the existence of an annual bonus, but also to describe the order in which it will be calculated and which employees can count on it.

Among other things, the employer also has the right to determine the circle of employees who are able to qualify for this type of incentive.

For example, the 13th salary may be awarded to such categories;

• certain officials, heads of departments, workshops, foremen;
• those who have demonstrated the best performance overall for production or for a department;
• persons working in certain departments, etc.

Like any additional material incentive, the 13th salary can also become an instrument of punishment. In other words, employees who commit any violations may be deprived of it by order.

Accrual methods

Due to the fact that the regulatory framework of the Russian Federation does not regulate this procedure in any way, it is in the power of the employer to independently determine the methods by which the 13th salary will be calculated.

The most commonly used options are:

• the payment is equal to the employee’s monthly salary;
• fixed incentive amount;
• use of a correction factor;
• a certain percentage of a certain stable value.

In the first case, the calculation is made by calculating the average monthly salary. That is, the money earned in a year is divided by 12.

The fixed amount of the 13th salary is used most often in cases where only certain categories of employees are entitled to receive it. The size in this situation should be clearly defined in local regulations.

Correction coefficients imply the procedure for calculating remuneration depending on different values. For example, only the days when the employee worked, etc. can be taken into account.

When determining the size of the 13th salary based on the percentage approach, the profit of the entire enterprise or its division is most often taken as a basis. In addition, there may be a certain part of the established bonus, depending on how long the person has worked in the organization. For example, those working for less than a year can receive no more than half.

Options for calculating this bonus must be specified in internal directives. Only in this case will the accounting department be able to make the accrual legally.

As practice shows, the most correct way would be to choose the simplest method possible. This will significantly facilitate the work of the accounting department and reduce the chance of misunderstandings or complaints from the staff’s country.

In addition, any employee can easily independently calculate the amount of remuneration due to him using a regular calculator.

The 13th salary is paid, like any other money, in the manner accepted at each specific enterprise. This could be cash issuance through the factory cash register or transfer to a salary card. It is best to make payments at the beginning of the year, when the results of the organization’s activities have already been accurately determined.

Payment of the 13th salary occurs on the basis of management orders. After its preparation, the accounting department has the right to begin calculations and organize payments.

This order must necessarily contain the following points:

• a list of employees or their categories to whom the bonus will be paid;
• the basis on which bonuses are paid;
• indication of internal regulatory documents indicating the possibility of such payments;
• algorithm for calculating the size of the 13th annual remuneration.

The specified document should be drawn up in the following form:

• T-11, if we are talking about an individual employee;
• T-11/a, when the team is awarded.

How is the 13th salary taxed?

The procedure here is exactly the same as for other payments. The Tax Code of the Russian Federation considers it as labor costs. The corresponding provision is in Article 255.

In this case, it is important to remember that payments of this kind themselves must be documented in the internal documents of the organization. If this does not happen, it will not be possible to achieve a reduction in the tax base on the profit received.

If the bonus is awarded on an official basis, it should also be taken into account when determining the average salary when calculating sick leave or vacation pay. At the same time, it is worth considering that it is necessary to take into account only those funds that were transferred in the current year. For example, if a bonus this year was paid for the previous year, it is not taken into account.

Meanwhile, if an employee went on vacation before the 13th salary was calculated, it is necessary to recalculate and give him the lost money. When an employee has worked for an enterprise for less than a full year, bonuses are awarded in proportion to his length of service.

Methods for calculating the 13th salary

Any employee can easily calculate the amount of his remuneration using the methodology practiced at the enterprise. This is most easily determined if some fixed value is adopted. It will not be easy for those whose enterprises determine the amount of annual monetary incentives based on the results of their core activities.