Accrual of 13 bonuses. Thirteenth salary: registration, payment, accounting and tax accounting

22.09.2019

IN Soviet times Payments of the thirteenth salary were practiced everywhere, but at present, 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 current 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, what is in this regulatory document no mention of this concept, does not mean that the relations themselves related to 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 affect 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, thirteenth wages, this is a reward for work applied to employees who conscientiously perform their assigned job duties. How does this one differ from other incentive payments? Conventionally, all awards can be classified according to several criteria.

According to the 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 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 a decree on bonus payments to employees at the end of the year. Such a bonus will be a pleasant surprise for labor collective. And in the next month or two it will increase his loyalty to the management of the enterprise.

But the overall motivational effect of this noble deed 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 so pleasant for the accounting department employees. Calculating such a bonus for all employees of a team is sometimes quite a labor-intensive task. Another issue that accountants will have to cope 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, so as not to have questions from others tax office, the thirteenth salary must be properly 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 is necessary ( individual entrepreneur). 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 the possibility of switching to another more attractive one. workplace. 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 labor relations not allowed. 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

Pay annual award employees are paid in the same way as simple regular wages or bonuses. 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, law intellectual property, civil procedure, protection of the rights of minors, legal psychology

In practice Russian enterprises such payment is not expressly provided. 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 fulfilled, 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 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.

Constitution Russian Federation guarantees citizens the right to payment for their work. Traditionally, payments of earned funds are made regularly, 12 months a year. But there is also such a term as the 13th salary.

What is the essence of this payment, and what is this mysterious thirteenth month for which it is calculated? Who is entitled to it, how is it calculated and transferred. The article contains answers to all questions.

What is it?

None accounting document the term “13th salary” is not contained, because this is more of a colloquial term that does not have legislative support. On paper, this payment will appear as an end-of-year bonus or financial assistance.

It depends on the financial capabilities of the organization and the initiative of its leader, who decides whether to reward his subordinates.

It is extremely difficult to protest non-payment of a premium, since it is not mandatory.

Accounting can only draw a conclusion about the financial possibilities for bonuses after completion of financial year(on the twentieth of December), so often payment is made the day before New Year's holidays . The thirteenth salary is the final annual income of the enterprise or the unspent salary fund.

Who is it entitled to?

The procedure for bonuses is not established by Labor legislation, therefore, each organization has its own, regulated by local documents: regulations on bonuses, a collective agreement, and sometimes individual ones. Guided by them, the employer can issue an order either to award bonuses to all employees, or to reward individual employees who have shown the greatest conscientiousness during the year.

Local bonus regulations usually provide for cases where employees may be partially or completely deprived of bonuses.

Such grounds include:

violation labor discipline;
allowing cases of irresponsible attitude towards labor duties;
presence of a valid one;
other cases provided for by local documents.

If a citizen believes that he was undeservedly deprived of a bonus at the end of the year, he can try to appeal the decision of his superiors in court.

You can see who can count on this payment in the following video:

Formula and calculation procedure

The amount of bonus payments can be determined in the following ways:

Establishment of fixed monetary amounts. Typically, this method is used when a decision is made to encourage a limited number of people.
Calculation of the amount based on the average annual income and length of service of the employee. This method is painstaking and time-consuming. Usually, to calculate the amount due to a specific employee, information is taken about the income of his department for the year, the number of employees in the department, the share of each in total income and length of service. The output is two amounts: a bonus based on total earnings and a bonus for length of service. The final bonus will be calculated using the following formula:
- (average annual income bonus * seniority bonus) / 2.
So, for example, if the bonus for the average annual income of a third-class turner Ivanov was 6,000 rubles, and for his length of service - 5,000, then in the end he will receive (6,000 * 5,000) / 2 = 15,000 rubles.
Making payments that are a multiple of the official salary. This is the most common way to calculate premium amounts. Cash reward can be measured by one, one and a half, two salaries or a percentage of the annual salary (the percentage is determined by the head of the institution). In this case, the formula for calculation is as follows:
- (official salary * 12 months) *%.
So, if it was decided to reward Ivanov with an amount equal to 20% of the annual salary, and his official salary is 10,000 rubles, then in the end he will receive a bonus in the amount of (10,000 * 12) * 0.20 = 24,000 rubles.

Accrual procedure

The process of distribution of bonus money occurs in the following order:

The financial service submits a report to the manager on the availability of “free” staff in the institution. cash at the end of the year.
Based on the information received, the manager makes a decision on its application. For example, about bonuses for your subordinates. Based on the size of the amount, he decides to pay the funds either to all (with the exception of persons who, as a punishment, may be deprived of their reward for work) or to individual employees who made the greatest contribution to the activities of the enterprise in the current year.
Next, together with the head of the financial service, a decision is made on which calculation method will be most suitable under the conditions of a specific financial situation.
An order of the institution is issued, which provides a list of employees to be rewarded and indicates the specific amount of remuneration. The document is certified by the manager.
Then the accounting department transfers the amounts of money established by the order to salary cards employees or personally issues money. Payments are recorded in accounting documentation as a bonus or financial assistance.

The general procedure for calculating the 13th salary is similar in all organizations; its individual features are regulated by local acts.

It should be remembered that just like a regular monthly salary, The 13th payment is subject to a tax levy of 13%(Part 2 of Article 255 of the Tax Code of the Russian Federation).

Payment upon layoff

A layoff is a serious stress for an employee, especially if it happens suddenly. Search new job can take a long time, while you need to support your family on something. Fortunately, when being made redundant, a citizen has the right to financial support from the organization he worked for:

Payment for two and sometimes three months until a new job is found.
, if it has not been used.
Payment of the 13th salary.

Even when the reduction does not occur at the end of the year and provided that the organization has the ability to pay a bonus, former employee has the right to apply for it if he has worked in this institution for at least a year.

In the case of payment of the thirteenth salary upon dismissal, it is also subject to tax (Part 9 of Article 255 of the Tax Code of the Russian Federation).

14th salary

Managers of some enterprises can set salaries in addition to the 13th and 14th.

Unlike the previous one, this incentive measure may not apply to all employees. Its purpose is to encourage individuals who have the highest qualifications and have achieved the greatest success in their work activities.

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What is the thirteenth salary

The thirteenth salary represents the incentive payment received at the end of the year. In this way, the employer expresses gratitude to employees for their excellent work throughout the year and encourages them to continue.

The award got its name due to its size. It often corresponded to the employee’s monthly earnings. Now, when its size varies greatly in different organizations, the name has still been preserved.

Towards the end of the calendar year (around the twentieth of December), the organization's leaders review performance reports. The preparation of such reports is the responsibility of accountants.

The reports show whether the company's activities were profitable in the current year. Based on the documents presented, the manager decides whether to use the profits in the company’s turnover or reward employees for their fruitful work.

Legal basis

Direct mention of the thirteenth salary as a term in labor legislation no, since this payment is a regular bonus. Accordingly, there is no direct indication in the law about calculating its size.

In Art. 191 of the Labor Code of the Russian Federation establishes the right of an employer to reward its employees for success in their work in one of the following ways:

announcement of gratitude;
issuance of a diploma or certificate;
rewarding with a valuable gift;
issuance of a cash bonus.

This list is not closed. Management may provide for other ways of thanking employees in the internal regulations of the organization. The list of persons who can be awarded is not limited. By own initiative The director can also reward an employee who resigns at his own request and has worked in the organization for a long time.

Is the employer obligated to pay the 13th salary?

Labor legislation specifically establishes the right of the employer to reward employees for successful and efficient work throughout the year. Accordingly, the payment of the bonus depends only on the will of the manager, as well as financial condition organizations. Since the 13th salary is a type of bonus, this rule applies to it.

When applying for a job, it is impossible to find out for certain whether the organization practices paying the thirteenth salary.

Notice! However, with a high degree of probability it can be assumed that such a tradition exists in the following organizations:

state and military formations. In these organizations, annual bonuses have become something of a tradition;
a large company that has been on the market for several years, with many branches and divisions;
The company is at a financial peak and is making large profits. Otherwise, if the profit is zero or the company suffers losses, no bonuses are paid at the end of the year;
the organization is focused on the development and encouragement of its personnel (there is a system of advanced training, the possibility of insurance, lending at reduced rates, and corporate catering is organized);
the possibility of paying bonuses at the end of the year is directly enshrined in the company’s internal regulations, which does not contradict the Labor Code.

If a citizen is going to get a job at a company and wants to find out in advance whether they practice paying the thirteenth salary, then you can ask this question at the interview. On the other hand, in order not to seem rude, you can ask the organization’s employees about this after the interview.

How is the 13th salary calculated in the Russian Federation?

Since the term thirteenth salary is colloquial and is used only by employees, then in Labor Code it is not secured. In this regard, the accountant cannot calculate and pay it as a real additional salary at the end of the year.

The thirteenth salary is a type of incentive, which means that the procedure for assigning and paying it is completely regulated by the company’s local regulations. This may be a collective agreement, a provision on bonuses for employees, or the charter of the organization itself.

The method of calculation, as well as the conditions for receiving the thirteenth salary, depends only on the discretion of the head of the company. Management allocates a certain amount for bonuses, and the accountant distributes it among employees.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.

When is it paid?

Since the 13th salary is issued based on the results of the year worked, it is paid at the end of December. The issue of postponing the payment date is quite controversial; each company decides differently.

It is worth keeping in mind that if the incentive is awarded based on the number of days worked during the year, then its correct calculation can only be made in December.

Notice! The following factors influence the issuance of 13 salaries:

type of company activity;
the amount of income received;
method of calculating the bonus;
securing the possibility of bonuses in the company’s local regulations.

What size is it

The size of the bonus at the end of the year directly depends on whether the year was successful for the company. If a profit was received in excess of the planned one, the amount of the incentive may be increased. If the year went badly, the company operated at a loss, you may not expect a bonus.

If the payment of 13 salaries is established in the local regulations of the company, then its size can correspond to either average salary employee per year, or percentage from salary. Since bonuses are not regulated by law, all the details of their calculation are determined by the legal entities themselves.

Watch the video. Who is entitled to the 13th salary?

How to calculate it

There are many methods for calculating the thirteenth salary. Each organization chooses the most suitable calculation method for itself, based on the characteristics of the company and desired result. The calculation methodology is necessarily fixed in regulations at the local level.

Attention! Here are the most common ways to determine the size of the 13th salary:

a convenient and simple way is to set a fixed premium amount. It is charged the same for everyone or varies depending on the department or category of the employee. So, for example, ordinary employees of a department receive a bonus of 5,000 rubles, and department heads receive a bonus of 10,000 rubles. The amount is indexed over time, if provided for in the local act;
the bonus is a certain percentage of the employee's salary. At the same time, the formula also takes into account the employee’s work experience, the efficiency of his work, the degree of implementation of the plan, etc. Let’s say that for all employees the salary amount is set at 13 in the form of 40% of the salary, and for employees who have worked in the company for more than three years, the bonus increases up to 60% of salary;
The bonus is a percentage not of the monthly salary, but of the total annual salary. This method allows you to take into account changes in salary that occur during the year. For example, an employee’s salary is 40,000 rubles, but since October it has been increased to 50,000 rubles. The size of the 13th salary is set as 10% of the amount of salaries per year. This means that to determine the size of the bonus, you need to multiply the salary by the number of months that it was valid, then add them up and multiply the amount of salaries by 10%. Thus, the amount 13 of the employee’s salary will be 51,000 rubles;
The thirteenth salary is calculated as a percentage of the entire annual salary. This technique most accurately determines the number of all days worked in a year by each employee.

Example

The citizen got a job on April 1, 2017. During the period of work, he had 10 days of basic paid leave and 5 days of leave at his own expense. The size of the bonus in the organization is set at 50% of the salary of employees who have worked for a full year, with the exception of 20 days of vacation. The salary of a citizen is 40,000 rubles. Out of 247 working days in 2017, he worked 175.

If he worked 227 days, the bonus would be equal to half the salary - 20,000 rubles. To find out the amount of the bonus for a given employee, you need to divide the amount of the bonus for the full year by the number of working days required. This way we get the amount of the premium for one day. Next, we multiply the resulting number by the number of days actually worked by the citizen. As a result, the size of the 13th salary is 15,418.50 rubles.

How to apply

Since the thirteenth salary is not actually a salary, in financial documents it is designated as a type of bonus at the end of the year for achieving high labor results, etc.

The accountant draws up an order for bonuses in form T11 or T11-a. The order indicates the reasons for assigning a bonus; these could be high work efficiency, making proposals to optimize the work process, etc.

For certain violations, the premium may be reduced, for example, for violation of labor discipline, routine, or safety rules.

The source of payment may be a material fund created specifically for the payment of bonuses. Sometimes organizations can accrue incentives from retained earnings from previous years. This possibility should be enshrined in the charter to avoid problems with financial documents.

Payment upon layoff

Dismissal of an employee due to staff reduction is an unpleasant process that greatly worsens the citizen’s situation. In this regard, the legislator obliges former employer pay employees material compensation in the form of wages within two, and in some cases, three months from the date of dismissal, compensation for unused days vacation.

Notice! At the initiative of the employer, as well as according to the financial capabilities of the organization, the dismissed employee may receive the thirteenth salary. Even if he doesn’t quit at the end of the year. IN in this case he must work for the organization for at least a year.

In addition, within the meaning of tax legislation, the thirteenth salary is taxed as a bonus.

Is the thirteenth salary due on maternity leave?

An employee preparing to go on maternity leave can also receive 13 salaries. The only condition is that she must comply with all the points specified in the bonus regulations. If there are no specific requirements for receiving incentives, then the issue is resolved at the discretion of the manager.

Salary 14th

Some organizations practice assigning not only the thirteenth, but also the fourteenth salary. Unlike the year-end bonus, it is not awarded to all employees. Only those who have achieved special success in the past year, increased labor indicators, etc.

Taxes and contributions on premiums

13 salary is included in the tax base from which income tax is calculated. Bonuses are not included in the list of income not subject to taxation. Therefore, incentive payments and bonuses are taxed, and funds must also be transferred from them to pension fund, social and health insurance funds.

The organization, in turn, considers incentive payments as expenses incurred during the year.

Legislation of the Russian Federation encourages working citizens by paying wages. According to the rules, wages refers to mandatory payments that must be made regularly. Among employers and employees there is such a term as the 13th salary. When is the 13th salary paid? In what order and who can count on this type of payment?

13 salary - what is it?

If we turn to the concept 13 salaries, then it becomes clear that not a single legislative act contains it not secured, as it is more of a colloquial term than a legal one. Then, when is it paid and how does the accounting department handle it?

Everything is quite simple, on accounting papers, this type of payment is designated as bonus or financial assistance.

Payments are calculated only upon employer's discretion, and the financial capabilities of the enterprise also matter.

An employee can count on any type of bonus based on the results of work, so the 13th salary is issued, as a rule, at the end of the current working year.

Payments are made from unspent wage fund, which accumulated at the end of the year.

If such a salary is a type of bonus, then it is subject to labor legislation.

Article 191 of the Labor Code of the Russian Federation. Incentives for work

Employer encourages employees who conscientiously perform their job duties (declares gratitude, gives a bonus, awards a valuable gift, a certificate of honor, nominates them for the title of the best in the profession).

Other types of employee incentives for work are determined collective agreement or rules internal labor regulations, as well as charters and regulations on discipline. For special labor services to society and the state, employees can be nominated for state awards.”

Fixation of payment

In order for the thirteenth salary to stimulate workers, and the accounting department to be able to take into account the costs of its payment, all the rules and procedures for its issuance must have documentary evidence.

Such documents may include:

Labor agreement or additional agreements thereto;
Collective agreement;
Regulations on remuneration and bonuses.

If wage payments are reflected in these local acts, then they must be confirmed by order of the head.

When describing the payment, the following points should be specified in detail:

Periods of issuance and accrual;
The basis of labor indicators: the entire enterprise, the team as a whole, each individual employee etc;
What document will serve as a signal for accounting to accrue payments (order, instruction);
What is the frequency of payments, etc.

Since the employer independently regulates the procedure for paying bonuses, which means he has the right to choose who exactly to reward and who not. For example, an order is issued to assign payments to employees who have shown greater conscientiousness during the working period.

A local act may provide for cases when an employee loses his bonus or he will only be credited with her Part. Such cases include:

Violation of labor discipline conditions;
Collections during the working year;
Poor performance of work duties, etc.

Of course, many working women are concerned about the question of whether the employer is obliged to pay 13 salaries during maternity leave? It is immediately worth noting that this type of payment is not an obligation, but employer's right, therefore, it depends only on his decision whether the woman will receive it while on maternity leave or not.

The more detailed the payment procedure is described, the easier it will be for the employer to control and motivate their employees.

Payout calculation

How the 13th salary will be carried out depends on the manager, who sets the budget of his enterprise, and the accounting department will look for a suitable option for its distribution.

Most often, the following methods are taken into account when calculating payments:
Payment in the amount of salary. The employee receives a payment in the amount of another salary, which will be treated not as wages, but, for example, as a bonus. This option is the simplest and most understandable for every employee, since everyone knows the size of their salary;
The amount of the bonus in the form of a fixed payment. For example, a local act reflects that leading positions will be paid according to 20,000 rubles, A employees By 10,000 rubles;
Employee characteristics. For example, the 13th payment will be accrued to those who did not take time off and sick leave this year, or the accrual will be based on the number of days worked in the year. This method can be called stimulating;
Work experience. For example, the payment amount is determined in the amount 20,000 rubles. Those workers who have work experience more than 5 years, they will receive it in full; with an experience of 3 to 5 years, only half of the payment will be due.

Thus, we found out when the 13th salary is paid and whether the 13th salary is paid on maternity leave. If, based on the results of your work, you did not receive the type of payment in question and, in your opinion, such deprivation is illegal, you can appeal the management’s decision. Our lawyers can help with this. Contact our company today, and your problem will be resolved in the near future.