In the labor sector of our country there is such an interesting concept as 13 salary. Many have heard of her, but few have come across. And everything regarding the possibility of an additional cash bonus is always interesting. So what is a 13 salary? Who is supposed to, how to draw up, how to reflect it in accounting, what size should it be?
What is 13 salary
In the period of the Soviet Union, this type of bonus relied to all hard workers at the end of the year. The enterprises were completely state-owned, bonuses were established "from above" and were binding on all. Payment of 13 salaries was made at the end of the year, which is why it got its name. Although it is called so only among the people. In the accounts department of organizations there is no such a concept and cannot be. The thirteenth month of the year does not exist, which means that there should not be a salary for a fictitious period. That is, 13 salaries are nothing but a bonus for the year.
Accrual regulations
If in Soviet times this type of promotion was mandatory for all enterprises, nowadays it is the good will of the employer. Therefore, there is no regulation on the calculation of the thirteenth salary. Legislation has a provision on bonuses. It determines how the incentives and bonuses are awarded to employees, what deductions are made from them to the tax service and social insurance funds. The provision on bonuses determines, among other things, the possible amount of charges. This document is a local regulatory act, that is, its content is determined by the board of directors of the company.
As reflected in accounting
No state legislative act regulates the procedure for calculating and paying bonuses. This moment is prescribed in the accounting policy of the organization, the provision on bonuses, on remuneration of labor, in the collective agreement and directly in the employment contract with the employee.
The documents should indicate for the improvement of which employee performance indicators he receives a bonus. It depends on the activities of the company. Each organization determines for itself the most important areas of development that should be encouraged. These may include improving the quality of products, saving materials and resources in production, introducing various ideas that further benefit the company, overfulfilling a plan for production or sales, and so on. The basis for accrual is an order of the organization’s management.
The size of the premium for the year
In most cases, the size of the thirteenth salary is determined based on the average employee earnings for the year. In order to calculate how much the employee earned on average, it is necessary to add up all types of monetary compensation related to labor activity, confirmed in an employment contract, a collective agreement and local regulations. Namely, the salary for each month, bonuses for the implementation and overfulfillment of the plan, hospital and vacation pay. Then the resulting number is divided by the number of months worked. We get the average monthly income of the employee. It is this figure that will be the basis for calculating the thirteenth salary.
But since the responsibilities for calculating and paying such a bonus are not fixed in legislative acts, the employer can use a slightly different method of calculation. It can be specified in your own employment contract, bonus provision or collective agreement, depending on where this information is indicated by the organization.
How to calculate 13 salary
In this section, we will look at how to find out how much 13 salaries will represent. How it is charged, we look in the position of the organization. It can be charged separately for each employee, but most often the calculation is carried out for the structural unit as a whole. A specific bonus amount is allocated for each department, which is divided between employees depending on their length of service at the enterprise and salary. There are several options for the calculation formula. Each of them is applied depending on how the director decided to reward employees. He can set the size of the bonus as a percentage of annual earnings, depending on the length of service, or choose a fixed payment.
The first case will be calculated by the formula: Ohm * 12 months * 10%, where Ohm is the size of the monthly salary. When paying the seniority department, you will have to conduct a more intricate operation. First, it is necessary to summarize the experience of all workers in the department, then we find the total earnings, calculate the ratio in percentage of the salary of each employee and the total amount of money earned. Based on this figure, we calculate the share of each employee. Then we calculate the share depending on the experience. The last step is to find the arithmetic mean between the share of salary and length of service. The final number is a bonus.
Who is awarded the year-end bonus?
Not every organization has 13 salaries. Who is awarded such a prize in commercial firms? To do this, refer to the documents containing information about the bonus. If they provide for such a payment, we will find out for what merits and to whom specifically (indicates the position).
But in private firms such motivation is quite rare. Most often, salaries for the "thirteenth" month are issued in public sector institutions. Budget professions are paid quite low, and the bonus to some extent compensates for this injustice. 13 salaries are assigned to military personnel, doctors of state hospitals, teachers and teachers of budgetary educational institutions, employees of municipal transport companies.
In private companies, most likely to motivate those individuals on whom the income of the owner directly depends. For example, in the field of sales - sales managers, full-time agents, operators searching for customers. In the field of production, these persons are workers who produce products.
Supporting documents
All important information is contained in the bonus regulation. The reason for the accountant to calculate and calculate the premium is the order of the head of the company. After receiving the instructions, the accounting department makes the necessary calculations, gives the result to the manager for signature. He familiarizes himself with the data provided and, if everything suits him, puts his visa or acceptance, that is, a signature. In the future, it is necessary to notify employees against signature on the bonus accrued by him at the end of the year. Supporting documents are all of the above: position, bonus order, calculation sheet, notice with signatures.
Everyone is looking forward to 13 salary!
