13 salary: how to calculate?

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The right to receive wages is guaranteed by the Russian constitution. As a rule, it is paid monthly. However, there is such a thing as 13 salaries. It appeared back in the Soviet era, when employees at all enterprises received a bonus once a year. This term is used to this day, but not every organization has retained this pleasant tradition of encouragement. So who is en titled to it and how to calculate it?

What is the 13th salary?

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

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

How the premium is formed

To understand whether the 13th salary will be accrued, you need to know how it is formed. The accounting department calculates the bonus for each employee, based on the number of calendar days worked. Then the number of hours worked is compared with the standards, the bonus coefficient is calculated. The salary or other value is taken as a basis.

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

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

Who is supposed to

The system of annual bonuses does not exist in all organizations. First you need to study the documentation of the enterprise. Usually 13 salaries are paid in public organizations, less often in private ones. State employeessectors, as a rule, receive little, but bonuses make it possible to compensate for this. This bonus is usually accrued to the military, doctors of state clinics, teachers, teachers in budgetary educational institutions, employees of municipal transport enterprises.

In private organizations, as a rule, they reward those employees who directly bring income to managers. For example, it can be prospect managers, operators, if we are talking about the non-manufacturing sector. In the manufacturing sector, employees involved in the manufacture of products can be rewarded.

Accounting

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

• bonus provisions;
• collective agreement;
• individual labor contract.

Based on this documentation, management decides whether to reward all employees or those who have shown good results at the end of the year. The documentation may also mention the conditions for depriving the award, for example:

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

How to calculate the 13th salary?

The premium amount can becalculated by several methods.

The first and easiest way is to set a fixed fee. Most often, it is used if it is necessary to encourage only certain employees.

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

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

How it is calculated

Above, we considered the question of how to calculate the 13th salary. Now let's analyze the mechanism for calculating bonus payments.

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

After that, when interacting with the chief accountant, the issue of the most acceptable method of calculation is decided, an order is issued with a list of bonus employees. The order is certifiedleadership. Further, the accounting department transfers, according to this order, the funds to bank cards or gives them in hand.

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

Supporting documentation

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

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