13 salaries in Russian. Thirteenth salary: registration, payment, accounting and tax accounting

In some organizations, there is such a type of additional material incentive as 13th salary. In the article we will understand what the 13th salary is, and also consider the procedure for its calculation and payment.

13 salary

Year-end bonus

In addition to the employer’s desire to stimulate the work of its employees, the bonus at the end of the year will be influenced by such indicators as the results of the enterprise’s activities, as well as current system rewards.

If at the end of the year the organization does not make a profit, but suffers losses, the manager decides not to pay the bonus. Such a decision will not constitute a violation, unless annual bonuses based on the results of the year are provided for by the internal documents of the organization. An employee in case of non-payment of the bonus provided for regulations company has the right to go to court.

Important! There is no concept of “13th salary” in labor legislation, but this formulation refers to the type of annual bonus paid to employees based on the results of the calendar year.

Procedure for calculating 13 salaries

The employer decides independently how the bonus at the end of the year, referred to as the “thirteenth salary,” will be calculated. He also determines on what indicators the size of such payment will depend.

The procedure for bonuses must be prescribed in such internal documents of the company as collective or employment contract, bonus regulations and salary regulations. At the same time, it is not necessary to provide for the procedure for calculating and paying bonuses in each document; it is enough to draw up only one of the listed ones.

The document stipulating the procedure for bonuses also determines mandatory payments. For example, if it is stated that the employer is obliged to provide bonuses to employees, then failure to pay the bonus will be considered a violation. If the provision states that the employer has the right to award employees a bonus at the end of the year, then its payment may be irregular.

Important! If the organization decides to provide for the payment of 13 salaries in the collective agreement, then this must be agreed upon with the trade union organization.

Deadlines for payment of 13 salaries

As a rule, bonus payments at the end of the year occur before the New Year holidays. This period can be changed only taking into account the activity separate organization, methods of calculating bonuses, as well as internal documents, for example, regulations on bonuses.

If the size of the bonus directly depends on how many days the employee actually worked in the year, the 13th salary can be calculated only at the end of the year.

How is the premium determined?

Who gets the bonus at the end of the year?

The year-end bonus is common in government organizations and large companies. Who exactly receives such a bonus is determined by the employer. If the bonus is paid as a percentage of the company’s profit at the end of the year, then the rules assign it to those employees who influence the final result. However, the employer has the right to provide for the payment of bonuses to absolutely all employees of the company who have not violated labor discipline.

Award registration procedure

13 salary is issued in the form of one of the following payments:

• At the end of the year - for all employees;
• for high results - for some employees;
• For a high level of qualification - to individual specialists.

The selected type must be recorded in one of the company’s internal documents. To accrue a bonus, the employer issues an order in free form, or using forms T-11 - if the accrual concerns one employee and T-11a - if the bonus is awarded to a group of employees, for example, an entire department. The order should indicate the basis for calculating the premium.

Salaries are paid from retained earnings from previous years, or from a special materiel fund created for such purposes.

Procedure for calculating 13 salaries

Depending on the bonus system approved by the company, the procedure for calculating bonuses differs.

A bonus in the form of a fixed amount is calculated if the bonus applies only to several employees. In this case, the employer sets a specific amount of the bonus.

Let's look at an example:

The bonus regulations of Continent LLC provide for the payment of bonuses based on the results of 2017 to some employees in the following amounts:

• 45,000 rubles – to heads of departments;
• 40,000 rubles – to chief specialists;
• 25,000 rubles – for specialists.

Bonus in the form of a percentage of salary - this type of bonus can also be differentiated depending on various indicators. It may depend, for example, on the number of days worked or on sales volume. In this case, the premium will be calculated as follows:

P = Pm / Dg x Dr, where

PM – the maximum allowable bonus amount that can be accrued to an employee for a year, based on the bonus regulations;

Dg – the number of working days per year according to the production calendar;

Dr - the number of days per year that the employee worked.

The maximum allowable bonus amount is determined as a percentage of the salary.

The bonus in the amount of average earnings is calculated for each employee separately and depends on such indicators as the amount of payment to the employee for the year, as well as the employee’s length of service.

13 salary during maternity leave

If internal documents provide for the appropriate conditions for calculating the final bonus, then an employee who is in maternity leave can also count on this type of bonus. If such a condition is not documented, then the decision to assign a bonus to the maternity leaver is made by the head of the company. It is important to take into account that each employee who is directly affected by the bonus system in the organization, including employees on maternity leave, must be familiarized with the conditions for bonuses and deductions.

Eligibility wages guaranteed Russian constitution. Typically, it is paid monthly. However, there is such a thing as the 13th salary. It appeared in 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 entitled to it and how to calculate it?

What is 13th salary?

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

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

How is the premium formed?

To understand whether the 13th salary will be accrued, you need to find out 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 checked against the standards, and the bonus coefficient is calculated. The salary or other value is taken as a basis.

Often, enterprise management 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 during the entire year. Sometimes days during the vacation period are not taken into account. Also, bonuses can only be given to full-time employees.

Upon joining, all new employees are familiarized with the documentation regulating the payment of bonuses. You can find out whether 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 entitled to

System annual bonuses does not exist in all organizations. First you need to study the documentation of the enterprise. Usually 13 salaries are paid in budgetary organizations, less often in private ones. Public sector workers typically earn little, but bonuses help compensate for this. This bonus is usually awarded to the military, doctors of public clinics, in budgetary educational institutions, employees transport enterprises municipal significance.

In private organizations, as a rule, bonuses are given to those employees who directly generate income for managers. For example, these could be managers searching for potential clients, operators, if we are talking about the non-production sector. In the production sector, bonuses can be given to employees involved in the manufacture of products.

Accounting

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 bonuses;
• collective agreement;
• individual employment contract.

Based on this documentation, management makes a decision on bonuses for all employees or those who, at the end of the year, showed good results. The documentation may also mention conditions, for example:

• violation of labor regulations;
• irresponsible attitude towards work responsibilities;
• application of disciplinary sanctions;
• other cases mentioned in internal documents.

How to calculate the 13th salary?

The premium amount can be calculated using several methods.

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

The second method is more labor-intensive. You also need to know your 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 length of service 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 as a multiple of the salary for the position. Bonus payments are calculated as a percentage of the annual salary.

How is it calculated?

Above we discussed the question of how to calculate the 13th salary. Now let's look at the mechanism for calculating bonus payments.

The accounting department provides the immediate manager with reporting documentation on the availability of residual funds at the end of the year. After this, a decision is made on their use, for example, this could be the accrual of bonuses. The decision is made based on the amount of “free” funds. Incentives can be given to all employees or to individual employees.

After this, in interaction with the chief accountant, the issue of the most acceptable method of calculation is resolved, and an order is issued with a list of employees to be awarded. The order is certified by management. Next, the accounting department transfers, according to this order, cash on 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 provision on bonus payments contains all the necessary information. The most important document for an accountant is the manager’s order. Awarded employees usually get acquainted with him under his signature. The payslip is also a supporting document.

So, we examined in detail the question of what the 13th salary represents - this is a bonus at the end of the year. Its main goal is to motivate employees to conscientiously perform their job duties. There are several ways to calculate the 13th salary. Each organization chooses the method individually. The payment of bonuses is regulated by supporting documents - an order on bonuses, the organization's charter, pay slips.

To begin with, is the 13th salary required in modern legal realities? No, it's not allowed. As noted above, any bonus is the good will of the authorities. However Labor Code provides for its manifestation in the form:

• awarding a cash prize;
• incentives with a gift or other valuables;
• announcements of gratitude with the presentation of a certificate or diploma.

But this is from the point of view. accounting and law. Those. the company's expenses for such incentives for employees to increase their productivity can be attributed to the wage fund, which, of course, will increase the unified social tax, but will reduce the income tax base. However, the rate of this tax is lower than the unified social tax (in combination with income tax), so it is more profitable for the employer to “congratulate” with a conditional envelope (i.e. with no registered value) than to conduct everything through the company’s current account.

In addition, the motivating value of such a congratulation is extremely doubtful: hired personnel will take the 13th salary exclusively for granted. And therefore the conclusions from their possible errors and, most likely, no effort will be made to increase production.

All this suggests that the 13th salary in 2017 should be reduced to nothing. But it is precisely the craving for long-gone confidence in the future and the desire for, albeit sometimes illusory, stability in the economic situation in society that revives interrupted traditions, even through the introduction of a relatively useless bonus.

The pioneers here are precisely government agencies (or enterprises with significant state participation in capital). Who else can start it better than them? Only those who have money.

13 salary in Russian Railways

The Russian Trade Union of Railway Workers and JSC Russian Railways discussed the implementation of the Collective Agreement in 2017. Based on the results, the high responsibility with which representatives of the administration approached the fulfillment of their social obligations was noted. As a result, the situation with real staff income changed over the year as follows:

• the earnings of workers “on the ground” (i.e. those directly involved in the transportation of goods and passengers) increased by 9.5% compared to the same period in 2016;
• The administration of JSC Russian Railways agreed with the proposal of the trade union committee to pay all employees a bonus in the amount of 100% of their salary. 13, salaries at JSC Russian Railways, according to the terms of the agreement, should be accrued at the end of February 2018.

Regarding this initiative of JSC Russian Railways, salary 13 2017 will become a truly pilot significant (expensive) social project not only in the industry, but also in the economic space of the entire country.

13 salary for military personnel

Everything is more complicated here... More precisely, more fun. This situation is best described by an anecdote: “Comrade Major, will you allow me to watch TV in the Lenin room? “I allow it, just don’t turn it on!” The budget process provides for 13 salaries for military personnel in 2017. However:

• firstly, as a percentage of the standard monthly salary (what kind of salary is this?);
• secondly, it is generally planned to implement this in the form of an allowance (exactly, not a salary);
• thirdly, no specifics regarding the size and time of implementation (probably due to secrecy).

But it is known for sure that the bonus will definitely not go to specialists who do not know well and perform their duties in the service profile... I wonder if the rocket’s propulsion engine does not turn on after being fired from the container, what will happen to the crew of the launcher? Most likely, it is not the “launchers” who are to blame, but the plant that created the rocket. But just in case, operators will still be left without a bonus. (So ​​that next time we cross our fingers harder for luck, or something). In general, despite the end of the year, the 13th salary for military personnel in 2017 is a completely unclear question and does not seem to have been resolved (in the sense of whether it will actually be or not).

13 salary in the Russian Guard

The 2017 budget process implies the availability of annual bonuses for employees of the Russian Guard. However, there are some “buts”:

• salaries in the Russian Guard in 2017 will not be paid to contract soldiers;
• my salary does not apply to civil servants of this department;
• in order to receive the coveted bonus at the end of the year, an employee of the Russian Guard must not have penalties, reprimands or a criminal record;
• a soldier must have good physical training and demonstrate professionalism in your field.

The patterns are clear, but their presence signals that the Russian treasury does not have enough “gold reserves” to reward the security forces of the current administration. According to insiders of the department’s financial block, it would be more correct for all employees of the Russian Guard to hope for a New Year’s bonus in an amount not exceeding the rate of the stipulated salary indexation in 2018 (i.e. 4%!). It’s easier to say that wage indexation for them will begin in December 2017.

13 FSIN salary

This department is closed and there are very few useful financial leaks here. Theoretically, of course, it can be assumed that a government department, when the difficulties of the financial crisis in the country have not yet been fully resolved, cannot count on a significant bonus, which is the 13th salary.

However, according to rumors, an order for such a salary has already been placed on the table of the Director of the Federal Penitentiary Service G.A. Kornienko. It is also known from the details that fines and financial penalties (if any) will be deducted from the bonus amount on a personal basis.

13 teachers' salaries

For teachers (as well as for doctors), the 13th salary is not included in the federal budget. However, the topic is not closed. She was simply farmed out to regional level. Now about New Year's incentives for employees educational institutions regional heads were urged to think about it.

Needless to say, funding here will be allocated on a residual basis, which means that:

• there will be no systematic approach to this issue;
• the decision will be made at the last moment;
• The leader in bonuses, as always, will be Moscow and the Moscow region.

There is no data yet regarding the expected size of possible bonus payments. However, it is very safe to assume that they will not become a full-fledged 13th salary. We can only wait for reality to live up to expectations.