The thirteenth salary is the year-end bonus. It is paid depending on the successful operation of the enterprise. This payment is not regulated by labor legislation and is formalized by the internal legal acts of the enterprise and can be specified in collective agreements. What amount to pay is decided by the head of the enterprise at a general meeting with the heads of structural departments.
Instructions
Step 1
The head of the enterprise may decide to pay 13 salaries in a fixed amount, as a percentage of the salary, or not pay at all, if the profit from the work of the enterprise at the end of the year does not allow this.
Step 2
If it is decided to pay the premium, its payment is made out according to the unified form T-11a and can be issued on several forms. For example, separately for workers' personnel, for the management level, for financiers, etc. Or on different forms for different structural divisions.
Step 3
The design specifies the full name of each employee, position, basis for issuing an award at the end of the year and its amount.
Step 4
When a bonus is paid at the end of the year in a fixed amount, all employees receive it when they receive a holiday salary. An income tax of 13% is deducted from all the funds owed.
Step 5
When paid as a percentage of the salary or salary with allowances, you need to multiply the indicated amount by the percentage of the bonus at the end of the year, subtract 13% of the tax and give the remaining amount to employees.
Step 6
For example, if an employee has a salary with allowances for seniority, class, category, etc. is 50,000. It was decided to give out bonuses at the end of the year 150%. It turns out that the employee should be given 75,000 rubles less income tax of 13%. The remaining amount of the bonus after tax is paid to the employee as the thirteenth salary.
