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 salary. It appeared back in the Soviet era, when workers at all enterprises received a bonus once a year. This term is used to this day, but not every organization has maintained this pleasant tradition of promotion. So to whom is it laid and how to calculate it?
What is a 13 salary?
This concept can not be found in the accounting documentation, since it is colloquial and not fixed by law. In the pay slip it will be indicated as an annual bonus or material assistance to the 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 managerial staff, since it is at this level that the decision is made to reward employees. 13 salary is not an obligatory bonus, therefore it is not possible for management to make claims about its non-payment.
Accountants can analyze the financial capabilities of the enterprise only at the end of the financial year, which traditionally ends at the end of December, closer to the New Year holidays. This premium represents the residual salary fund or the total income of the organization for the year.
How the prize is formed
To understand whether 13 wages will be charged, you need to find out how it is formed. The accounting department calculates the bonus for each employee based on the worked number of calendar days. Then the number of hours worked is checked against the standards, the bonus coefficient is calculated. The basis is the size of the salary or other value.
Often, company management limits the payment of bonuses due to additional requirements for the employee. For example, a bonus may be paid to workers who were not absent due to illness throughout the year. Sometimes days during the holiday period are not taken into account. Also, bonuses can only be paid to full-time employees.
When applying for a job, all new employees become familiar with the documentation governing the payment of bonuses. You can find out if 13 salaries are due from these documents. However, not all employers are in a hurry to acquaint new workers with them, but it is worth asking about this issue.
Who should
The annual bonus system does not exist in all organizations. First you need to study the documentation of the enterprise. Usually 13 salaries are paid in budget organizations, less often in private ones. Public sector workers, as a rule, receive little, but bonuses compensate for this. This prize is usually awarded to the military, doctors of state clinics, teachers, teachers in budgetary educational institutions, employees of transport enterprises of municipal significance.
In private organizations, as a rule, they reward those employees who directly bring income to managers. For example, it can be potential search managers, operators, if we are talking about the non-manufacturing sector. In the manufacturing sector, employees involved in manufacturing products may be awarded.
Accounting
The Labor Code does not regulate the procedure for bonus payments. At each enterprise it is individual and can be installed by the following internal documents:
- premium payment provisions;
- collective agreement;
- individual employment contract.
Based on this documentation, management decides to reward all employees or those who showed good results at the end of the year. The documentation may also mention the conditions for the deprivation of the premium, for example:
- violation of the work schedule;
- irresponsible attitude to work duties;
- the application of disciplinary sanctions;
- other cases referred to in internal documents.
How to calculate 13 salary?
The bonus amount can be calculated by several methods.
The first and easiest way is to establish a fixed payment. Most often it is used if it is necessary to reward only certain workers.
The second method is more laborious. You need to know the total length of service and total annual income. How is 13 salary calculated in this case? To do this, you need to know the income of a particular department for the year, the number of employees, their experience, as well as the share of each employee in its formation. Thus, it is possible to calculate the total annual and seniority bonus. 13 salary can be calculated by multiplying the size of these bonuses and dividing by 2. This method is used quite rarely.
But the most common way is to calculate the bonus multiple of the salary for the position. Bonus payments are calculated as a percentage of the annual salary.
How is it charged?
Above, we examined the question of how to calculate 13 salaries. Now we will analyze the mechanism for calculating bonus payments.
Accountancy submits to the immediate supervisor reporting documentation on the availability of residual funds for the year. After that, a decision is made on their use, for example, it may be the calculation of bonuses. The decision is made based on the amount of “free” funds. Both employees and individuals can be encouraged.
After that, when interacting with the chief accountant, the question of the most acceptable method of calculation is decided, an order is issued with a list of employees to be rewarded. The order is certified by management. Next, the accounting department transfers, according to this order, money to bank cards or hands it out.
The rules for calculating bonus payments are practically no different in any organization. It is important to remember that the premium is subject to income tax.
Supporting documentation
The bonus payment statement contains all the necessary information. The most important document for the accountant is the order of the head. Bonus workers usually get to know him for signature. A supporting document is also a settlement sheet.
So, we examined in detail the question of what salary 13 represents - this is a bonus for the year. Its main goal is to motivate employees to conscientiously fulfill their duties. There are several ways to calculate your 13th salary. In each organization, the method is selected individually. The payment of the premium is regulated by supporting documents - the bonus order, the organization’s charter, and settlement sheets.