In the work sphere of our country, there is such an interesting concept as 13 salary. Many people heard about her, but few people came across. And all that concerns the possibility of an additional monetary premium is always interesting. So what is 13 salary? To whom it is laid, how to arrange how to reflect it in accounting, what kind of size should it have?
What is 13 salary
In the period of the Soviet Union, this type of award relied on all the diligent workers at the end of the year. Enterprises were vaguely state, the bonuses were established "from above" and was mandatory for execution for all. Payment of 13 salary was produced at the end of the year, because of what she got its name. Although it is just called people. In the accounting of organizations there is no such concept and can not be. The thirteenth month of the year does not exist, and therefore the salaries for the invented period should not be. That is, 13 salary is nothing but a premium for the year.
Accrual Regulations
If in Soviet times such a kind of encouragement was mandatory for all enterprises, then today it is a kind will of the employer. Therefore, the regulations on the accrual of the thirteenth salaries do not exist. Legislative force has a provision on the bonuses. It is how it determines how the promotion and awards are charged and the employees, which deductions go to the tax service and social insurance funds. The provision on the bonuses determines the possible dimensions of the accruals. This document is a local regulatory act, that is, its content is determined by the Board of Directors of the Firm.
As reflected in accounting
No state legislative act regulates the procedure for accrualing and paying award. This moment is prescribed in the organization's accounting policies, the provision on the bonuses, about paying for labor, in the collective agreement and directly in the employment contract with the employee.
In the documents, you should specify, for improving what employee performance indicators, he receives a prize. It depends on the company's activities. Each organization determines the most important directions of development to be encouraged. Such may be an improvement in the quality of products manufactured, saving materials and resources in production, the introduction of various ideas that further benefit the company, overfulfing the production or sales plan and so on. The basis for charging is the order of the management of the organization.
The size of the award for the year
In most cases, the size of the thirteenth salary is determined, based on the average earnings of the employee for the year. In order to calculate how much the average worker earned, it is necessary to fold all types of monetary remuneration related to work, confirmed in the employment contract, collective agreement and local regulations. Namely, salary for every month, premiums for the implementation and over-fulfillment of the plan, hospital and vacation payments. Then the resulting number is divided by the number of past months. We receive the average monthly income of the employee. It is this figure that will be the basis for accrualing the thirteenth wage.
But since the responsibilities for the calculation and payment of such award are not fixed in legislation, the employer can use a slightly different method of calculation. It can be clarified in its own employment contract, the provision on the bonus or collective contract, depending on where this information is indicated by the organization.
How to calculate 13 salary
In this section, consider how to find out what amount will represent 13 salary. As 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 according to the structural division as a whole. A certain amount of the award is allocated for each department, which is divided between employees, depending on their work experience at the enterprise and salary. There are several options for the calculation formula. Each of them applies depending on how director decided to promote employees. It can set the size of the award as a percentage of annual earnings, depending on the length of service or select a fixed payment.
The first case will be calculated by the formula: OM * 12 months. * 10%, where OM is the size of the monthly salary. When paying the department, the experience will have to carry out a more intricate operation. First, it is necessary to summarize the experience of all workers of the department, then we find overall earnings, calculate the ratio in the percentage of the salary of each employee and the total amount of funds earned. Based on this number, calculate the share of each employee. Then calculate the share depending on the experience. The last step is to find the arithmetic average between the salary from the salary and from the experience. The final number is a premium.
Who is the premium for the year
Not in each organization provides 13 salary. Who is the premium in commercial firms? To do this, refer to documents containing information about the bonuses. If such payment is provided in them, we will find out for what merits and who specifically (indicates the position).
But in private firms, such motivation is quite rare. Most often, the salary for the Thirteenth Month is issued in public sector institutions. Budget professions are paid low enough, and the premium to some extent compensates for this injustice. 13 salary of military personnel, public hospitals, teachers and teachers of budgetary educational institutions, employees of municipal transport companies are appointed.
In private companies, it is most likely to motivate those persons from which the revenue of the owner directly depends on. For example, in the sphere of sales - sales managers, regular agents, operators engaged in finding customers. In the field of production, these persons are employees producing products.
Supporting documents
All important information is contained in the Promotion Regulations. The reason for the accountant to the calculation and accrual of the award is the order of the company's head. After receiving the instructions of the Accounting, it makes the necessary calculations, gives the result on the signature to the head. He is familiar with the data provided and, if everything suits him, puts his visa or acceptance, that is, the signature. In the future, it is necessary to notify employees under the painting on the award accrued by them. Confirming documents are all of the above: position, order of bonus, calculation sheet, notification with signatures.
Everyone is looking forward to 13 salary!
