When pay 13 salaries in Gazprom. Thirteenth salary: registration, payment, accounting and tax accounting. What is this reward

V labor sphere in our country, there is such an interesting concept as salary 13. Many have heard of it, but few have come across it. And everything related to the possibility of an additional cash bonus is always interesting. So what is the 13th salary? Who is supposed to, how to draw up, how to reflect it in accounting, what size should it have?

What is 13 salary

During the period Soviet Union this type of bonus was awarded to all diligent employees at the end of the year. The enterprises were completely state-owned, bonuses were established "from above" and were obligatory for everyone. 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 accounting departments of organizations, there is no such 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, the 13th salary is nothing more than a year-end bonus.

Accrual regulations

If in Soviet times this type of encouragement was mandatory for all enterprises, nowadays it is the goodwill of the employer. Therefore, there is no regulation for calculating the thirteenth salary. The statute on bonuses is legally binding. It is it that determines how incentives and bonuses are accrued to employees, what deductions go from them to the tax service and funds. social insurance... The provision on bonuses determines, among other things, the possible amounts of charges. This document is a local normative act, that is, its content is determined by the board of directors of the company.

How is reflected in accounting

Not a single 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, in the collective agreement and directly in employment contract with an employee.

The documents should indicate for the improvement of which performance indicators of the employee he receives the award. 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 manufactured products, saving materials and resources during production, introducing various ideas that will further benefit the company, overfulfilling the production or sales plan, and so on. The basis for the accrual is the order of the organization's management.

The size of the premium at the end of the year

In most cases, the size of the thirteenth salary is determined based on the employee's average earnings for the year. In order to calculate how much an employee earned on average, it is necessary to add up all types of monetary remuneration related to labor activity, confirmed in the employment agreement, collective agreement and local regulations... Namely, salary for each month, bonuses for fulfilling and overfulfilling the plan, sick leave and vacation payments. The resulting number is then divided by the number of months worked. We get the employee's average monthly income. 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 clarified in your own employment contract, bonus regulation 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 the 13 salary will represent. How it is charged, we look at 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. Each department is allocated a certain amount bonus, 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 amount 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 according to the formula: Ohm * 12 months * 10%, where Ohm is the size of the monthly salary. When paying the seniority department, you will have to carry out 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 as a 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 average between the share of the salary and the length of service. The final number is the premium.

Who is eligible for the award at the end of the year

Not every organization provides 13 salaries. Who is entitled to such a prize in commercial firms? To do this, you need to refer to the documents containing information about the bonus. If they provide for such a payment, then we will find out for what merits and to whom specifically (indicates the position).

But in private firms, such motivation is rare. Most often, the salary for the "thirteenth" month is issued in public sector institutions. Budget professions are paid quite low, and the bonus compensates to some extent for this injustice. 13 salaries are assigned to military personnel, doctors of public hospitals, teachers and teachers of budgetary educational institutions, employees of municipal transport companies.

In private companies, the motivation will most likely be those persons on whom the owner's income directly depends. For example, in the field of sales - sales managers, staff agents, operators looking for customers. In the field of production, these persons are workers who manufacture products.

Supporting documents

All important information is contained in the bonus regulations. The reason for the accountant to calculate and accrue bonuses 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 gets acquainted 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 about the bonus accrued to them at the end of the year. All of the above are supporting documents: regulations, order for bonuses, calculation sheet, notification with signatures.

Everyone is looking forward to 13 salary!

As an incentive, an entrepreneur can pay a bonus to employees. The so-called 13th salary - a pleasant surprise for the New Year - creates motivation for effective work in the future. But not all beginner entrepreneurs yet understand what the “13th salary” is and from what income to pay it.

Final prize

The “thirteenth salary” is not regulated in any way by normative acts, therefore, it is up to the entrepreneur to pay it or not.

Not every company can afford to pay a premium. Employees usually receive incentive payments public services or employees of large companies, the turnover of which allows you to materially reward employees.

How to apply for an award

Since the "thirteenth salary" is not regulated by law in any way, the accounting department should not reflect it in acts as a monthly salary. Yes and no in the 13th month tax reports. The payment is made out in the book of income and expenses (KUDiR) as a bonus payment at the end of the year.

According to Art. 225 of the Tax Code of the Russian Federation, the payment is included in the expense as payment to employees. Hence, it is also taxed. Entrepreneurs, filling out their tax return, must indicate in the column "Expenses" the amount of bonus payments to their employees.

Who is entitled to 13 salary

The amount of payment in each case can be individual. If the employee, in the opinion of the manager, deserves more encouragement, then the whole salary is charged. If the work of the employees did not please the entrepreneur, then the amount of payment may be a small percentage of the salary or not be paid at all.

In this case, the collective agreement should reflect the cases when the entrepreneur refuses to pay the employee. The list of reasons is at the discretion of the manager.

Refusal can be if the employee:

Violated labor discipline.
Didn't fulfill the plan.
I went to sick leave more than 2 times a year.
He violated the hospital regimen.

An award can be received by:

The entire staff of workers.
Selected employees whose contribution to the company's profit was undeniable and weighty.
Highly qualified employees.

Usually, the bonus is paid depending on the length of time the employee has been in the company:

from 1 to 3 years old - 50%;
from 3 to 5 years old - 70%;
from 6 to 8 years old - 80%;
more than 8 years - 100%.

The final bonus is issued on the basis of the executive order in the form of T-11 (for all employees) or T-11a (for a specific group).

How to calculate the premium

The "13th salary" is paid and calculated according to various schemes:

The entrepreneur sets a fixed amount for the final annual bonus.
The payment is calculated depending on the total annual earnings of the employee.
The calculation is made depending on the size of the monthly salary.

When paying from the total annual salary, a certain percentage or coefficient from the salary for 1 year is established. Payment is due until December 31st. The disadvantage of this option is that if an employee has worked for only a few months, he will still receive a payment on a par with employees with long experience. Despite this, the calculation is used in cases where an incentive payment is issued to all employees of the company.

The problem can be solved with the help of a provision, which establishes that the amount of payment will depend on the monthly salary. But for accountants, this option is the most difficult, since you will have to calculate the actual working time of each employee. On the other hand, employees who have worked fewer months will receive a bonus that is different from payments to those who have worked a full year. It is very important to correctly calculate the payments, which depend on the size of the salary. If the bonus is set for an employee in the amount of ¼ of the salary, and it was increased several times during the year, then the “thirteenth salary” in the current year will exceed the payment in the past.

A fixed premium is the easiest option. The downside is that the amount must be recalculated every year, since the company's income can change.

Since 2010, entrepreneurs have begun to use the know-how, the so-called fourteenth salary. This option helps to highlight the most distinguished employees, but not to offend others. In this case, "13 salary" is charged to everyone in the amount of, for example, ¼ of the monthly salary and the "fourteenth" charge is intended only for those employees who have made a greater contribution to the development of the company.

It is up to you to give your employees a bonus or not. But think how great it is when the work is appreciated. A good leader knows that rewarding employees with "13th" or "14th salary" will motivate them to achieve the success of your company.

The right to receive wages is guaranteed the Russian constitution... As a rule, it is paid monthly. However, there is also such a thing as 13 salary. It appeared back in the Soviet era, when workers at all enterprises received a bonus once a year. The term is still used today, but not every organization has kept this pleasant tradition of rewarding. So who is it for and how to calculate it?

What is 13 salary?

This concept cannot be found in accounting documentation, since it is colloquial and is not enshrined in legislation. On the payroll, 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 staff, since it is at this level that the decision on bonuses to employees is made. 13 salary is not a compulsory bonus, so it is impossible to make claims about non-payment to the management.

Analyze financial opportunities enterprise accountants can only at the end, which traditionally ends at the end of December, closer to the New Year holidays. This bonus represents the residual salary fund or organization at the end of the year.

How the premium is formed

To understand whether the 13 salary will be charged, you need to find out how it is formed. The accounting department calculates the bonus for each employee, based on the amount worked calendar days... Then the number of hours worked is checked against the standards, the bonus ratio is calculated. The size of the salary or another value is taken as a basis.

Often, the company's management limits the payment of bonuses due to additional requirements for the employee. For example, a bonus can be paid to those employees who have not been absent due to illness throughout the year. Sometimes vacation days are not counted. Also, bonuses can only be awarded to full-time employees.

Upon admission to work, all new employees are familiarized with the documentation governing the payment of bonuses. You can find out if the 13 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 supposed to

Not all organizations have an annual bonus system. First you need to study the documentation of the enterprise. Usually 13 salaries are paid in budgetary organizations, less often in private. Public sector workers tend to receive little, but bonuses compensate for this. This premium is usually accrued to the military, doctors of state clinics, in the budget educational institutions, employees of transport enterprises of municipal importance.

In private organizations, as a rule, bonuses are given to those employees who directly generate income for managers. For example, these might be search managers. potential clients, operators, when it comes to the non-manufacturing sector. In the production area, bonuses can be given to employees involved in the manufacture of products.

Accounting

The Labor Code does not regulate the procedure for bonus payments. It is individual at each enterprise and can be established by the following internal documents:

provisions on the payment of premiums;
collective agreement;
individual labor contract.

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

violation of labor regulations;
irresponsible attitude to work duties;
disciplinary action;
other cases mentioned in internal documents.

How to calculate 13 salary?

The premium amount can be calculated using several methods.

The first and easiest way is to set a fixed fee. It is most often used when it is necessary to reward only certain employees.

The second method is more laborious. You also need to know your total annual income. How is 13 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, you can calculate the final annual and seniority bonus. 13 salaries can be calculated by multiplying these bonuses and dividing by 2. This method is rarely used.

But the most common way is to calculate the bonus in multiples of the salary according to the position. Bonus payments are calculated as a percentage of the annual salary.

How is charged

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

The accounting department submits to the immediate supervisor reporting documentation on the availability of residual funds at the end of the year. After that, a decision is made on their use, for example, it can be the accrual of premiums. The decision is made based on the amount of "free" funds. Both all employees and individual employees can be rewarded.

After that, when interacting with the chief accountant, the issue of the most acceptable method of calculation is resolved, an order is issued with a list of employees to be rewarded. The order is certified by the management. Further, the accounting department transfers, according to this order, funds to bank cards or hands them out.

The rules for calculating bonus payments are practically the same in any organization. It is important to remember that the premium is subject to income tax.

Supporting documentation

The statute on bonus payments contains all the necessary information. The most important document for an accountant is the order of the head. Bonus workers usually get acquainted with him by signature. The payslip is also a supporting document.

So, we examined in detail the question of what constitutes a 13 salary - this is a bonus at the end of the year. Its main goal is to motivate employees to conscientious fulfillment job responsibilities. There are several ways how to calculate 13 salary. In each organization, the method is chosen individually. The payment of the bonus is regulated by supporting documents - the order on bonuses, the charter of the organization, pay sheets.

Some organizations reward their employees with additional cash rewards - the so-called 13 salary . What it is and how this payment is calculated, who is entitled to, whether the employer is obliged to issue it according to the Labor Code and other important nuances, you will learn from our article.

What is 13 salary in Russia

The “thirteenth salary” is money given to an employee at the end of the year as an incentive. The goal is to stimulate to increase labor productivity. This concept was formed in Soviet time when workers were given amounts equal to their average earnings. They now look more like rewards for Good work... Therefore, the second common wording is the year-end award.

Legal basis

Labor legislation does not contain information on such payments. Including how 13 salaries are calculated. But Article 191 of the Labor Code of the Russian Federation stipulates the possibility of encouraging labor in any of the following ways:

declare gratitude;
issue an honorary diploma or certificate;
give a valuable gift;
reward with a cash prize.

Moreover, the rights of the organization (IP) are not limited to the listed items. It is possible to introduce other forms of encouragement. For more details, see "". In this regard, we can say that 13 salaries can be paid at the discretion of the employer to anyone: a retiree who quits on on their own or someone else.

Obligatory award at the end of the year

The employer calculates 13 salaries on a voluntary basis. Whether there will be progress in its direction or not depends not only on the results of the employees' activities, but also:

organization capabilities;
the current remuneration system.

If the company incurs losses at the end of the year, additional remuneration is usually not paid. And this is not a violation.

Another situation arises when there is a clause on annual bonuses in the company's internal documents. Do they have the right to deprive 13 of their salaries in this case? The answer is unequivocal: no. After all, such a rule was established by the enterprise itself. It has made a commitment to encourage quality work monetary reward, for which a special financial reserve must be created. If an employee deserves an award, but did not receive it, he will be able to restore justice when applying to the court.

The thirteenth salary is the annual payments to employees of the enterprise at the end of the calendar year. They are paid under new year holidays and are an unregulated form of incentives and bonuses.

How 13 salaries are calculated in Russia

The concept of "thirteenth salary" is used, in general, only by personnel in everyday life. Labor legislation does not regulate such a payment, so the accounting department has no right to register it as the next salary of an employee at the end of a month, which does not exist.

The source of payment of 13 salaries can be a material fund created by management in order to encourage good workers.

Some owners issue funds from the retained earnings of previous years (JSCs and LLCs). Information about this should be in the charter. It is needed for registration of accounting transactions.

How is 13 salary calculated

The calculation procedure differs depending on the payment methodology.

Fixed amount

They are used in cases when a bonus is assigned to some employees. The amount of the bonus can be set in different ways at the discretion of the employer.

EXAMPLE
The management of Lance Trade LLC has established in internal regulations how salaries for 2017 are paid 13 specific categories employees. At the beginning of 2018, fixed amounts will be issued, which are:

for the management staff - 60,000 rubles each;
for sales agents - 25,000 rubles each;
for employees of the financial department - 32,000 rubles each.

Percentage of salary or calculation ratio

Bonus payments can be differentiated according to certain criteria. For example, work experience, the number of sales made, etc. Then the formula for calculating 13 salary by salary will be as follows:

PRIZE max.- the largest number Money that an employee can receive, according to internal regulations bonuses;
Drab.- the number of working days per year;
Dotr.- the number of days actually worked per year.

PRIZE max. = SALARY ×% Keep in mind: the amount may increase throughout the year, this must be taken into account. In addition, the employer must not only inform in local documents how the salary is calculated 13, but also deduct income tax from it to the budget.

EXAMPLE
According to the regulations on bonuses to the TorgProfi firm, employees who have worked in full for a year (taking into account the main vacation) are given a bonus in the amount of 40% of their salary. The sales representative Topolev was in annual leave 20 working days and 7 working days on vacation at your own expense. His salary is 36,700 rubles. How to calculate 13 salary for an employee for 2017?

V current legislation the rules have been fixed according to which every person engaged in labor activity should receive wages... These rules state that pay must be paid to employees on a monthly basis, for a specified period of time. From this we can conclude that during the year, the employee must receive twelve payments. However, in addition to the basic salary, there is such a thing as "13 salary". This type of payment can be classified as a means of motivating employees to increase the results of their work. In this article, we propose to consider the question: 13 salary, what it is and how this type of payment is calculated.

Some organizations reward their employees with additional cash rewards - the so-called 13 salary

What is "13th salary"

This type of incentive payment is received by employees at the end of the calendar year. The main purpose of the thirteenth salary is to motivate to increase labor productivity... This type of additional payments was actively used several decades ago. Today, businesses using this method of rewarding their employees are quite rare.

As practice shows, the size of the thirteenth salary is equal to the average monthly earnings of a worker.

What is 13 salary? Parsing this question, it should be noted that in the current labor legislation there is no this concept... This payment has a high similarity with the cash bonus issued for high rates of labor activity. That is why this payment is often referred to as a New Year's bonus or an annualized bonus. The one hundred and ninety-first article of the Labor Code of the Russian Federation provides information on the procedure for awarding bonuses to the workers of the enterprise.

According to these rules, the employer can use the following types of bonuses:

Issuance of additional funds in addition to the basic salary.
Solemn announcement of gratitude.
Solemn presentation certificate of honor or any other document confirming the high labor achievements of the employee.
Solemn presentation of a gift as gratitude for the fulfillment of labor obligations.

Features of accrual

Large companies regularly reward employees who have achieved high labor performance with bonus payments. In order to introduce the thirteenth salary into the internal structure of his company, the head needs to systematize the internal workflow and establish work personnel service... Creation of all necessary conditions for such innovations, it will significantly simplify the calculation of bonus payments. It is important to note that not every worker has the right to the thirteenth salary. Typically, the employer personally selects those employees who will be awarded the annual bonus.

"Thirteenth Salary" is money given to an employee at the end of the year as an incentive

Who is supposed to

As mentioned above, 13 salary refers to incentive payments that are used to increase the motivation of workers to improve their work performance. This means that to receive this prize can only those workers who have constantly increased their labor indicators during the year.

The conditions for receiving a financial award must be fixed in local acts. These documents should be presented to each worker for familiarization purposes. As a rule, information about all incentive payments is recorded on the pages of the collective agreement. This document provides the procedure for calculating the annual premium and the method for determining its size.

There are several significant conditions that determine the amount of financial remuneration and the procedure for receiving it. Below we suggest that you familiarize yourself with the most common rules set by large enterprises:

The collective agreement, which is concluded between the management of the company and all employees, indicates a certain amount of financial remuneration and the procedure for receiving it.
In the case when the employer sets a salary 13 in the amount of a certain percentage of the employee's average earnings for one year, the employee of the company must work exactly one year in order to receive remuneration in the form of the full amount.
When internal regulations are applied within the company, which are used as the basis for determining the amount of the annual bonus, each employee of the company has legal grounds receive this payment. The amount of financial remuneration is determined by the amount of time worked.

Considering the question of who is entitled to the 13th salary, you should pay Special attention a situation related to the dismissal of an employee of his own free will. Workers terminating an employment agreement for own initiative, have the right to receive additional payments only on condition that this fact is recorded on the pages of the collective agreement or in the provision on bonuses. It is important to note that the current regulations state that incentive payments are one of the components of wages. This means that in the event of dismissal due to staff redundancy, the management of the company must include this payment in the total amount given to the dismissed worker. In the absence of payment, the dismissed employee can apply to the labor inspectorate or the court to protect his rights. If, as a result of the investigation, violations on the part of the employer are revealed, the latter will face penalties from the control authorities.

Target 13 wages - to stimulate to increase labor productivity

Payment terms (when given)

As a rule, in most enterprises, the thirteenth salary is calculated at the end of the calendar year. Much less often, this payment is issued at the beginning of a new reporting period. It should be noted here that there is a possibility of receiving this financial incentive in another period of time. However, the possibility of receiving this award depends on the schedule established within the company and the main direction of its activities.

In order to find out when the 13 salary is issued to the employee, you should find out whether this payment is used by the enterprise itself. Receive necessary information can be studied collective agreement or a provision on bonuses. Next, you should find out which of the calculation methods is used by this particular company. You need to understand that the amount of the bonus depends on the amount of time spent on the fulfillment of labor obligations. And it is this factor that is the main reason that the financial reward in question is issued at the end or beginning of the year.

Is it accrued upon decree

The question of whether additional bonuses are accrued to workers on maternity leave is of paramount importance for expectant mothers. According to experts, in order to receive these funds, a worker must before actually leaving for maternity leave fulfill all their obligations established by the internal regulations. Strict adherence to the internal rules of the company allows you to count on receiving additional payments. In the event that the internal documents of the company do not contain information on the receipt of the thirteenth salary by workers on maternity leave, the decision to issue funds rests with the management.

How the 13th salary is calculated

In order to compile the calculation of the final annual bonus, it is necessary to take into account the selected method of issuing incentives. Let's take a look at how 13 salaries are calculated in different enterprises.

Fixed amount

This method is used in situations where the bonus is awarded only to those employees who have achieved high performance labor activity. The amount of payments is set personally by the head of the enterprise.

In order to understand how the settlement system works, you should familiarize yourself with a practical example. Imagine large company, the head of which created an internal act regulating the procedure for issuing the thirteenth salary. According to this act, at the beginning of two thousand and eighteen, each leader structural unit the company must receive an annual bonus of sixty thousand rubles. Employees of the accounting department will receive the thirteenth salary in the amount of thirty-two thousand. Sales representatives will receive an award at the end of the year in the amount of twenty-five thousand rubles.

The order for the award of the year-end is drawn up in one copy. Usually, this document compiled by an employee of the accounting department or personnel department. The administrative act must contain a detailed list where the surnames, names and positions of employees who are entitled to receive a bonus payment will be recorded. In some cases, it is more expedient to indicate the name of the department where the bonus employee works.

Relying interest

In this case, the calculation of the total amount of financial remuneration depends on several parameters. As a rule, when compiling calculations, the employee's experience, the effectiveness of his work and other criteria are taken into account. Many accountants, when making calculations, use the formula: "(MP / DR) * DO = RM". In this formula, “MP” represents the maximum premium and “AR” represents the total number of working days in the reporting year. The result of the division must be multiplied by the actual number of days in order to obtain information about the size of the thirteenth wage. In order to calculate the maximum amount of the premium, it is necessary to multiply the size official salary by the percentage set for bonus payments.

Here it should be borne in mind that for twelve months, the total amount may increase. This means that the employer must necessarily indicate the methodology for determining the amount of payments in the internal documentation. It should also be noted that given view payments are subject to mandatory taxation.

Accounting for average annual income

This calculation requires a significant amount of time, since employees of the accounting department should receive information about the amount of income received during the reporting year by each employee of the enterprise. When calculating the average annual wages, the formula is used: "PS + PZSG". In this formula, "PS" reflects the amount of remuneration for seniority, and "PZSG" - the size of the bonus from the average annual salary.

Let's look at another practical example in which an organization uses the average annual income of employees to calculate. In order to calculate the size of the thirteenth salary of employee Vasiliev, it is necessary to obtain information on the average monthly earnings and the amount of the bonus for seniority. The average monthly wage is 15,000, and the allowance is 7,400 rubles. Adding these numbers together, we get the result equal to 22,400 rubles. It is this amount that the company must pay to the employee as 13 wages.

The second common wording is the year-end award

Is the 13th salary tax deductible

Having considered how salaries are calculated 13 in Russia, you should move on to the issue of taxation. According to the established rules, when calculating the amount of taxes, one should take into account both the source of funds and the grounds for their issuance. The thirteenth wage can be attributed to the item of production costs only if the issuance of funds is regulated by internal documentation, and the remuneration itself is issued only for achieving high results in labor activity.

In the absence of a mark on the pages of internal documents, the source of funds is not important. This means that this type of payment is issued only at the personal request of the company's management. According to the established rules, income tax individuals is imposed on all financial payments due to workers. This means that when drawing up the final reporting, it is imperative to take into account the amount of taxation. It is recommended to withhold tax at the time the money is issued. It should also be noted that a certain part is deducted from the thirteenth salary, which is redirected in the form of insurance premiums to various funds. Based on the above, we can conclude that 13 salaries are subject to mandatory taxation.

It might be useful to read: