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 still such a thing as 13 salary. It is worth noting that the prize is not necessarily fixed by an accountant in the enterprise. For labor achievements, the employer is not obliged to pay additional remuneration. This is his own business. However, many still pay 13 salaries. Who is awarded the prize? This is a kind of incentive for even more productive work in the future. Those who work better get more.
General concepts
According to accounting documents 13, a salary can go as a bonus or material assistance 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 existing organization. If for some reason this compensation is not paid, then the employee cannot count on it.
13 salary - what is it? Almost every
public servant knows this
. Although this is not a mandatory payment, many specialists look forward to it. Only in the last days of December, when the results of the fiscal year are summed up, it is possible to find out if the enterprise has the opportunity to accrue 13 salaries. Therefore, its payment is a separate statement before the New Year holidays. This bonus may be accrued if there is an unused
salary fund
.
13 salary: who should be?
The premium is calculated according to labor law. Each individual company also has its own standards for calculating financial payments. Nuances may be indicated in a collective or employment contract. Therefore, the head has the full right to issue a decree on the payment of bonuses to the entire enterprise or individual specialists. Workers try to fulfill high-level duties throughout the year. Thus, the likelihood that it will be possible to receive additional payments increases.
Also, the administration has the right to completely deprive the employee of the bonus or to appoint its payment in part. The reason may be a violation of discipline, inadequate performance of duties at the workplace. Bonus payment is not obligatory for everyone. Therefore, if the administration decided not to pay remuneration, it is impossible to appeal it in a judicial proceeding.
How is the premium calculated?
A fixed premium amount may be charged. 13 salary to state employees is appointed at the discretion of the organization’s management. Only individual employees of the institution will receive it. Also, the amount of assistance is set when calculating the experience and average monthly salary of each employee. For an accountant, this is a rather laborious job. Most often, the entire person’s income for 12 months is taken and the average indicator is calculated.
Accrual can be made according to a more simplified scheme. The salary received by the employee for the month is multiplied by the income for the whole year, and then interest is calculated at the amount of which the administration wants to reward its employee. Amounts may vary. Most often, the reward reaches 20-30% of the rate. The decision is made at the next meeting of the administration.
How are 13 salaries calculated?
It is very important to conduct a competent distribution of premium funds. The chief accountant of the organization submits to the head a document stating the amount of unused stock money. It is calculated after all utility, administrative and other mandatory payments. The director carefully studies the information and decides on the award. It all depends on the amount indicated in the submitted document. According to this, the entire team or its individual employees is awarded.
Next, the director creates a decree with an invoice. These include the names of the award-winning specialists and the amount of assistance. The paper is certified by the seal and signature of the head of the enterprise and senior accountant. The award is transferred to employee salary cards. Payment of 13 salaries is recorded in accounting as a bonus or assistance. 13 salaries are subject to the same tax as monthly payments.
Is 13 a salary for an employee who has been reduced?
At a time of economic crisis, everyone can be without work. Businesses close one after another. If an employee is nevertheless subject to reduction, he can count on material support. The organization pays the former employee several months of his monthly salary.
A dismissed employee must be paid compensation for the vacation if the employee did not have time to use it. And, of course, 13 salaries. Even when the employee leaves not at the end, but at the beginning of the year, he is entitled to assistance provided that he works at this enterprise for 12 months.
Few people know that there are organizations where, in addition to 13 salaries, there are other bonuses. But they concern only individual workers who have achieved success in the labor sphere. 13, teachers' salaries are distributed and accrued according to the same scheme as all other employees of budgetary organizations.
13 salary for those on maternity leave
A large number of controversial issues affect this topic. All decisions are made by the administration of the enterprise. Only she sets the size and accrual of assistance. According to labor law, 13 salaries are only for employees who participated in the work of the institution during the year. Therefore, a woman on maternity leave does not have the right to apply for 13 salaries.
13 salary - a relic of the past?
Previously, almost every employee could count on a prize. Now such a payment is becoming unpopular. Enterprises do not have large incomes. Tariffs for utilities increased, profit decreased. Only some state-owned enterprises still have these payments. Commercial structures rarely award bonuses to employees; they were replaced by annual bonuses.
The heads of enterprises and institutions have not felt the need to retain personnel and value each employee for a long time. 13 salary: what is it? Is such a payment needed now? Experts believe that motivating employees is not an additional bonus, but an increase in monthly income.
Premium payment term
There is no clear framework for the payment of premiums in the law of the Russian Federation. The premium may be paid in part throughout the year. There is no administrative violation. 13 salary: who should be, and how much will be able to get? The representative of the trade union organization of the enterprise where the employee works can tell about this. You can ask about the bonus in advance to start planning your expenses.
If you have questions about the calculation of the premium, its payment and size, you can consult a lawyer. A large institution should have an employee in this specialty. He thoroughly knows all labor laws and will help in solving the problem. Consultation at the enterprise is free of charge. The lawyer will tell you in detail how the 13th salary is calculated, who should be paid, is it worth it to 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 a decent reward.