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 a salary 13. It appeared in the Soviet era, when at all enterprises workers received a bonus once a year. This term is still used today, but not every organization has maintained this pleasant tradition of encouragement. So who is she supposed to do and how to calculate it?
What is 13 salary?
This concept can not be found in the accounting documentation, since it is colloquial and not enshrined in law. In the payslips, it will be indicated as an annual bonus or financial assistance to an employee. By and large, the payment of 13 salary depends on the financial resources of the enterprise. It also depends on the initiative of the governing apparatus, since it is at this level that the decision is made on employee bonuses. 13 salary is not a mandatory premium, so the management can not make a claim about its non-payment.
Only at the end of the fiscal year, which traditionally ends at the end of December, closer to the New Year holidays can analyze the financial capabilities of an enterprise. This premium represents the residual salary fund or the total income of the organization for the year.
How the award is formed
To understand whether 13 salary will be charged, you need to know how it is formed. Accounting calculates the premium for each employee, based on the number of days worked by the calendar. Then the number of hours worked is checked against the standards, the bonus rate is calculated. The basis is the size of the salary or another value.
Often, the management of the company limits the payment of bonuses due to additional requirements for the employee. For example, a bonus may be paid to employees who were not absent due to illness throughout the year. Sometimes days are not taken into account during the holiday period. Also, bonuses can only be paid to staff members.
When applying for a job, all new employees familiarize themselves with the documentation governing the payment of bonuses. You can find out if 13 is paid a salary from these documents. However, not all employers are in a hurry to acquaint new workers with them, but it is worth taking an interest in this issue.
Who should be
The system of annual awards does not exist in all organizations. First you need to examine the documentation of the company. Usually 13 salary is paid in budget organizations, less often in private ones. Public sector workers, as a rule, receive little, but bonuses can compensate for this. This award is usually accrued to the military, doctors of public clinics, teachers, teachers in public educational institutions, employees of transport enterprises of municipal importance.
In private organizations, as a rule, reward those employees who directly bring income to managers. For example, it may be potential managers to search for potential customers, operators, if we are talking about the non-manufacturing sector. In the manufacturing sector can award employees engaged in the manufacture of products.
The Labor Code does not regulate the procedure for bonus payments. At each enterprise it is individual and can be established by the following internal documents:
- provisions for the payment of premiums;
- collective agreement;
- individual employment contract.
On the basis of this documentation, management decides on the bonuses for all employees or those who showed good results for the year. The documentation may also mention the conditions for depriving a bonus, for example:
- violation of labor regulations;
- irresponsible attitude to labor duties;
- application of disciplinary actions;
- other cases mentioned in the internal documents.
How to calculate 13 salary?
The amount of the premium can be calculated by several methods.
The first and easiest way is to set a fixed payment. Most often it is used if it is necessary to encourage only certain employees.
The second method is more labor intensive. It is necessary to know the total work experience 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 premium. 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 premium multiply the salary of the post. Bonus payments are charged as a percentage of the annual salary.
How is it charged
Above, we addressed the question of how to calculate 13 salary. Now we analyze the mechanism for calculating bonus payments.
Бухгалтерия представляет непосредственному руководителю отчетную документацию о наличии остаточных средств по итогам года. После этого принимается решение об их использовании, например, это может быть начисление премий. Решение принимается, исходя из размера «свободных» средств. Поощрены могут быть как все работники, так и отдельные.
After that, when interacting with the chief accountant, the question of the most appropriate method of calculation is resolved, an order is issued with a list of award employees. The order is certified by the management. Further, the accounting department transfers, according to this order, cash to bank cards or hands it out.
The procedure for calculating bonus payments is practically no different in any organization. It is important to remember that the premium is subject to income tax.
The provision on bonus payments contains all the necessary information. The most important document for an accountant is the order of the head. Rewarded workers usually get acquainted with him under the painting. The supporting document is the pay sheet.
So, we have examined in detail the question of what the 13 salary represents - this is the premium for the year. Its main purpose is to motivate employees to fulfill their job duties in good faith. There are several ways to calculate your salary 13. In each organization, the method is chosen individually. The payment of the award is governed by the supporting documents - the order of bonuses, the charter of the organization, payroll.