Who is paid the 13th salary? Features and calculation of the “thirteenth salary”
13 salary is an unofficial name for a bonus that comes from the Soviet past for achieving certain results at the end of the year. And now in many commercial organizations and government agencies such payments are provided, because the employer is not prohibited from financially rewarding his subordinates. Let us 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: regulatory framework
Labor legislation requires the employer to pay wages on time. If desired and possible, organizations can reward their employees for achieving special results - high sales, a large number of clients, success in production, completing a project ahead of schedule. One way to thank someone for their work is to award 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 spelled out in detail in the internal documents of the organization, for example:
- in the regulations on wages and bonuses;
- in a collective agreement;
- in the employment contract with the employee.
If we are talking about government institutions, special orders or instructions may be issued, from which it will be clear how the thirteenth salary is calculated, who can apply for it and for what merits. An example of such documents are Order of the Ministry of Internal Affairs dated December 19, 2011 No. 1258, Order of the Federal Customs Service dated 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 salaries will be paid based on the results of a particular year, that is, the organization does not have a legally established obligation to pay 13 salaries. Typically, this depends on the economic situation of the company. Paying bonuses when debts to employees or partners have not been repaid, you will agree, 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 regular increases or 13 salaries, although paying 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 bonuses are awarded to specialists who, in the opinion of management, have achieved success in their work.
By the way, documents for civil servants always indicate that payments are made within the limits of budgetary allocations. Therefore, if there is no money in the budget, then there will be no incentives.
The most common types of salaries in practice 13
So, the time has come to answer the question, what is the 13th salary? It was not for nothing that the year-end bonus, which was paid under the planned Soviet economy, was called the “13th salary”: 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 of his salaries.
Now, along with this calculation (it is also widely used), there are others:
- a fixed amount, the same for all members of the workforce, or differentiated by department (for example, all sales department managers will be paid 50,000, and all production department specialists will be paid 30,000), or established depending on length of service or position (top management, line management, ordinary employees);
- percentage of salary.
How the 13th salary is calculated at an enterprise is up to the manager to decide, but we have suggested common options, and then we will show a sample calculation.
Who risks 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 the responsibility of the management of the enterprise. However, we can safely say that it is unlikely that employees can count on such a bonus or salary:
- have had disciplinary sanctions, violations of hospital regulations, etc. during the year;
- who did not achieve the planned indicators without good reason (if at the beginning of the year such planned indicators were agreed upon and recorded with them);
- who made serious mistakes in their work that led to negative consequences within the company;
- workers on maternity leave.
However, it is necessary to emphasize 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 salaries to women on maternity leave.
Is the 13th salary due to a resigned employee?
Judicial practice shows: if an employee, having worked for some part of the year, quit, and at the end of the year, everyone working in the company was paid an annual bonus, then the quitter can also 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 dated September 25, 2018. It must be calculated in proportion to the time worked.
How to calculate 13th salary
Such issues are usually also specified in documents approved by the organization. Let's consider a specific option for how salary 13 is calculated.
Let’s say that the wage regulations stipulate 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% of the official salary. In this case, the accountant looks at what salaries are set for each employee, and based on this amount, calculates the amount of the bonus.
For example, driver I.K. Ivanov’s salary is set at 30,000 rubles. At the end of the year, he can count on receiving 13 salaries in the amount of:
30,000 × 80% = 24,000 rubles.
This will be his 13th salary (before taxes).
How to apply
The decision to award employees 13 salaries is formalized by order. Here is an example of such an order (unified form No. T-11a).
When should I 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 traditionally paid before January 1.
Taxes and contributions on premiums
As with other employee income, 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 contributions, so in fact, bonuses are equivalent to salaries.
In addition, alimony must be withheld from the 13th salary.
Let us remind you that year-end bonuses 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.
The Constitution of the Russian Federation guarantees wages to all working citizens. Payments must be made monthly, without delay, throughout the year. But there is also such a thing as the 13th salary. It is worth noting that the bonus is not necessarily recorded by the accountant at the enterprise. The employer is not obliged to pay additional remuneration for labor achievements. This is his personal business. However, many still pay 13 salaries. Who is entitled to some incentive for even more productive work in the future. Whoever works better gets more.
General concepts
According to accounting documents 13, the salary can come as a bonus or from the organization where the person works. The decision on its accrual and payment is made only by the director of the enterprise. The amount of assistance depends on the profit and material capabilities of the operating organization. If for some reason this compensation is not paid, then the employee cannot count on it.
13 salary for those who are on maternity leave
This topic touches on a large number of controversial issues. All decisions are made by the enterprise administration. Only she determines the amount and accrual of assistance. According to labor legislation, 13 salaries are due only to employees who participated in the work of the institution throughout the year. Therefore, a woman on maternity leave has no right to claim the 13th salary.
13 salary - a relic of the past?
Previously, almost every employee could count on a bonus. Now such payment is becoming unpopular. Enterprises do not have large incomes. Utility tariffs have increased and profits have decreased. Only some state enterprises still have these payments. Commercial structures award bonuses to employees quite rarely; they have been replaced by annual bonuses.
Managers of enterprises and institutions have long ceased to feel the need to retain staff and value each employee. 13 salary: what is it? Is such a payment necessary now? Experts believe that it is worth motivating employees not with additional bonuses, but with an increase in monthly income.
Premium payment deadline
There is no clear framework for the payment of bonuses in the law of the Russian Federation. The bonus may be paid partially throughout the year. There is no administrative violation in this. 13 salary: who is entitled to it, and how much will they be able to get? A representative of the trade union organization of the enterprise where the employee works can tell you about this. You can inquire about the bonus in advance to start planning your expenses.
If you have questions about the calculation of the premium, its payment and amount, you can consult a lawyer. A large institution must have an employee of this specialty on staff. He thoroughly knows all labor laws and will help in solving the problem. Consultation at the enterprise is free. The lawyer will tell you in detail how the 13th salary is calculated, who is entitled to it, and whether you should expect bonuses from the administration.
And you need to understand that only the employee who really does his job well throughout the year can count on decent remuneration.
How is the 13th salary calculated?, are there any special rules governing this procedure, or do each company have its own rules? The 13th salary, which became widespread back in Soviet times, is now paid in many organizations, but how can you predict what size the next payment will be?
According to what standards is the 13th salary paid?
The Labor Code of the Russian Federation does not directly mention the concept of the 13th salary. But there is Article 191, which talks about rewards for work. Employees who do their jobs conscientiously can be rewarded by their superiors in various ways. The code itself offers the following types of incentives:
- Gratitude,
- bonus;
- diploma;
- valuable gift;
- awarding a title, for example, “Employee of the Year”.
But the employer’s rights to choose the type of incentive are not limited to the listed points. He can introduce other forms of gratitude, but for this they need to be enshrined in local acts of the organization. Such acts include:
- collective agreement;
- local act (internal labor regulations, charter, regulations on discipline).
In practice, the 13th salary is used on a permanent basis in government agencies or large enterprises. HR work here is well established, there are people who know how to draw up local standards, so the implementation of the 13th salary does not cause problems.
But wherever the payment of the 13th salary is practiced, this name is used only among employees, and the operation itself is reported under a different name.
What are the methods for calculating the 13th salary?
How exactly the 13th salary will be paid is up to the employer. He sets the budget within which payments are made, and the accountant already selects the appropriate distribution option. The only condition is that the chosen option must be reflected in at least one of the company’s local acts. Among the frequently used techniques are the following:
Payment of salary
It is understood that the employee will receive another salary, but it will not be paid as wages, but, for example, as a bonus at the end of the working year. This is the simplest option for calculation. And at the same time, specialists of different levels will be rewarded with different amounts.
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Fixed premium amount
It is assumed that the size of the 13th salary is expressed in a fixed amount. In order to gradate the amount of bonuses between employees of different levels, these amounts can be in several versions. For example, for a managerial level the bonus is 50,000 rubles, and each employee will be paid 25,000 rubles.
Application of different coefficients
Here the employer chooses either a salary or a fixed amount, but pays it depending on various characteristics of the employee. For example, it was decided to pay a salary as the 13th salary, but depending on the number of days worked in a year. An employee who did not take time off or sick leave will receive a full salary, and for those who did go on sick leave, the salary will be proportionally reduced depending on how long the sick leave lasted.
Another option is when the amount of payments to employees is differentiated depending on the length of service at a particular place of work. For example, a certain amount of 50,000 rubles is taken as the basis. Employees who have worked for more than 5 years are paid this amount in full, those who have worked for 3-5 years - only half, and a third is due to employees who have worked for 1-3 years.
Once again, I would like to note that the employer himself decides how the 13th salary is calculated, but it is better to choose simple options to avoid confusion.
Can the 13th salary not be paid to everyone in the enterprise?
Who exactly will receive the 13th salary at the enterprise depends on the employer. Since this kind of bonus is used as a way to reward employees, it is logical to assume that it can be applied to specific people who have shown good results throughout the year.
As opposed to bonuses, the enterprise may also apply penalties. For example, a local act may stipulate that persons who have been found to have violated labor discipline throughout the year are deprived of their 13th salary.
Will the employee be able to calculate the amount of the 13th salary in advance?
Whether an employee will be able to independently calculate the amount of the 13th salary that he will receive at the end of the year depends on the methodology by which the calculations are made. If the salary is paid, then everything is simple. But if you also need to apply a coefficient reflecting the number of days worked, then the calculation can only be made at the very end of the year.
Well, a lot, of course, depends on the leadership. It is not always possible to find out in advance exactly what budget is expected to be allocated for employee bonuses. If the year has been successful, then the premiums may even be increased. But if the company is at a loss, then it may not be possible to force management to pay the 13th salary. Only if the clause on mandatory annual bonuses is fixed, for example, in a collective agreement, and there is a special fund for this.
Thus, the management itself decides whether to pay the company’s employees the 13th salary, and sets the amount of the bonus at its own discretion. There are no specific requirements for the procedure at the legislative level. The Labor Code of the Russian Federation leaves the solution of this issue to employers. The 13th salary is used as an incentive measure, the purpose of which is to stimulate the employee to increase labor productivity.
The legislation of the Russian Federation guarantees the receipt of wages to all working citizens. Employees must receive the money they earn every month and without delay. But it still exists thirteenth salary.
It is a kind of motivating factor for work for productive activities in the future. Employees who perform better than others can rely on it. Let's look at how the 13th salary in Russia is calculated 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 a reward.
The thirteenth salary is issued in order to improve labor efficiency. The concept of the thirteenth salary comes from Soviet times, when employees received money equal to their earnings.
Currently, they are more similar to bonuses for conscientious work. For this reason, the thirteenth salary is also called a bonus based on the results of work for the year or the New Year.
The legislation does not provide information about such charges as the thirteenth salary. But, according to Article 191 of the Labor Code of the Russian Federation, it is allowed to award work with any of the following options:
- a 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 they need to work for this?
Incentives based on annual results are paid constantly in large organizations. In order to accrue the thirteenth salary, it is necessary to have a well-functioning HR department and the correct preparation of documents. In this case, such an innovation as issuing the thirteenth should not lead to any difficulties.
The employer decides which workers receive the thirteenth salary.
Due to the fact that the thirteenth salary is one of the ways of reward, then those workers who regularly produced excellent work results throughout the year and carried out their activities within the framework of labor discipline can rely on this payment.
An expectant mother can count on receiving her thirteenth salary if, before going on maternity leave, she has complied with all the regulations under the internal act that make it possible to receive this reward. If the act does not contain these points, then her manager decides whether to give the employee her thirteenth salary.
Each worker must submit documents for review, which indicate the conditions for receiving remuneration. These documents must indicate under what circumstances the thirteenth salary is calculated, as well as why it may be reduced.
How long do you need to work? To receive the thirteenth salary will depend on what system is in place at the enterprise. There may be several options:
- If a fixed amount is set, then only some employees will be entitled to remuneration.
- If a specific percentage of the annual salary is set, then the employee must work for a year to receive the full remuneration.
- If the enterprise has a provision on the basis of which the average salary will be calculated at the end of the year, then workers who have not worked for the whole year have the right to remuneration according to the period worked.
- If it is stated in internal documents on bonuses, or in collective bonuses, then the employer is obliged to give the thirteenth salary to the employee who wrote a letter of resignation of his own free will.
Incentives for a year worked, according to the law, are part of the salary.
If during the period when the thirteenth salary is due to be paid at the enterprise, a worker is laid off, but he worked for a year without complaints from the manager, then he obliged to pay this remuneration. If the employer does not do this, then this act is subject to punishment for the use of forced labor.
When they give the 13th 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 opportunity depends on the following circumstances:
- what are the activities and rules of the organization;
- whether this remuneration is envisaged by the internal documents of the enterprise;
- which accrual method is preferable in the organization.
It must be remembered that the payment of the thirteenth salary depends on the amount of days actually worked; a 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 payment
It is used when remuneration is due only to some workers. The bonus amount is determined in different ways at the request of the manager.
Calculation example: the management of the company Triada LLC recorded in its internal documents the rules for paying the thirteenth salary to specific workers. At the beginning of 2017 they will receive certain payments, which are:
- sixty thousand rubles to each of the managers;
- twenty-five thousand to each sales agent;
- thirty-two thousand to each accounting specialist.
Calculation of percentage of salary
Reward amounts vary based on specific criteria. This could be the implementation of the plan, work experience, etc. In these cases, the thirteenth salary can be calculated using the following formula:
bonus = (bonus max./days worked)*days neg.
Mask Prize - the greatest monetary remuneration a worker can hope for;
Working days – the sum of working days for the year;
Days negative – actual number of days worked.
Premium max. = salary*%
Please note that the amount may increase over the course of the year. This fact must be taken into account. Internal documents must state how the thirteenth salary is determined, and the employer must transfer from it payment in the form of a tax to the budget.
Average annual earnings
This calculation is considered the most labor-intensive. To implement it, 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 average annual earnings, the thirteenth salary is calculated as follows:
P salary average year + Pstage
P salary average year – this is a remuneration from the average annual income;
Seniority is remuneration for years worked.
Calculation example: the Pobeda company calculates remuneration and takes average annual earnings as a basis. How to calculate the thirteenth salary of repairman Ivanov, if the remuneration from the average income is twelve thousand rubles, and the bonus for working years is 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 pay Ivanov the amount of 18,300 rubles.
Is 13th salary taxed?
Whether taxes will be withheld from the thirteenth salary depends on:
- on 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 met:
- the remuneration is specified in the internal documents of the enterprise;
- Remuneration is based on production results.
The source of payment will not matter in the cost of the bonus amount at the end of the year, unless this is stipulated in local regulations, internal agreements and paid solely at the request of the employer.
Personal income tax is withheld from all payments to workers, regardless of the source of finance.
Remuneration based on the results of the year must be taken into account in the tax base for the period in which it was accrued. Tax withheld when issuing funds upon delivery.
The thirteenth salary also includes insurance premiums for accidents at the enterprise and occupational diseases.
Thus, the thirteenth salary is subject to the same tax as the remaining payments of each month.
Accounting 13 salaries
There is no need to record the accrual of incentives based on annual results in the accounting department of an enterprise. In accounting, the accrual of remuneration for labor is attached to the item of expenses for ordinary activities. The amount of incentives passes on account credit seventy.
The premium portion is not recorded in the tax document. In accounting, incentives based on the results of the year are included in the list of expenses for simple activities, and in the tax base, which is subject to taxation, is not reduced. Therefore, a significant difference is formed, as well as tax liability(clause 7 of the PBU).
Payment of remuneration does not coincide in time. Most often, the company produces remuneration and taxes in the month that follows the period of their accrual. If we take into account the cash method of implementing taxes and remunerations, then in accounting documents the period of their payment may not coincide with the time of their accrual.
Under this circumstance, deductible temporary differences are formed. Because of them, it is formed deferred tax asset, which income tax reduces for payment to the budget in the following reporting periods.
The deferred tax asset, that is, its accrual, goes through on the debit of account 09 and credit sixty-eight. In the process of repayment or reduction of deductible temporary differences, the tax asset is also repaid by posting to the debit of account sixty-eight.
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