How much do you have to work to get 13 salaries. Thirteenth salary: registration, payment, accounting and tax accounting

Who is paid the 13th salary, what is it and where does it come from? This concept appeared during the Soviet labor past, when the thirteenth salary was paid at the end of the year to all employees of an enterprise or institution. To date, although the concept has been preserved, fewer and fewer employers are practicing such payments. But in some places, this tradition, pleasant for a hired employee, still remained.

What is this reward?

To date, the calculation of 13 salaries is not something mandatory on the part of the employer. Now it's really more like paying a premium for Good work. According to labor law, the employer has the right to encourage his employees in various ways:

gratitude announcement;
awarding an employee a diploma or certificate;
rewarding in the form of a valuable gift, or payment of a cash prize;

But in the labor code, the 13th salary is not mentioned; it does not even contain its definition. For this reason, it is hoped in advance and it is not worth claiming this reward. The only way to find out if you are entitled to the payment of 13 salaries is to carefully study the collective agreement or the provision on bonuses that is stored at the enterprise.

Obviously, the accounting department will not be able to formalize this payment in the same way as a monthly salary, because there are only twelve months in a year. Therefore, most often 13 wage is documented in all documents of the enterprise as an annual cash bonus, which employees receive as a result of the successful operation of the company.

The procedure for providing it

After the manager decides that this kind of bonus is awarded to the employee, he will need to indicate for what achievements and when it will be issued. This bonus is issued in the accounting department on the basis of: the order of the head, the employment contract concluded with the employee, the collective agreement, as well as the provisions on bonuses to employees.
Despite such an ambiguous status, after accrual, all fees and taxes are paid from the bonus, and it is included in payroll costs, including income tax in the form of 13% of the salary.

In the text of the order, the manager must indicate the reasons for paying the bonus: increasing productivity or labor quality, overfulfilling work plans, introducing proposals for savings or others that help improve working conditions at the enterprise.

Sometimes the order contains reasons why 13 wages are not paid this year, or those because of which its amount will be lower than usual. Such reasons may be violations of the work schedule, non-compliance with safety regulations or non-compliance with subordination. In other cases, if the firm or enterprise is successful enough and the turnover allows, then the thirteenth wage is likely to be paid. Funds for its payment are taken from the source prescribed in the charter of the enterprise. Most often, this is a material incentive fund created by management for employees.

Once upon a time, the amount of the thirteenth salary was actually equal to the average monthly salary, but today everything is not so clear. The employer is free to set the bonus percentage at his discretion. For example, according to the decree of the management, the calculated annual bonus can be equal to the salary or the salary with the bonus, and even be set in the form of an allowance for special achievements. In addition, the percentage of 13 salaries does not have to be equal for all employees of the enterprise. It may vary depending on the length of service or the amount of annual earnings. And sometimes the amount of the thirteenth salary is set as a fixed value that does not depend on any factors.

What does such a premium depend on?

As a rule, when the accounting department develops the amount of bonus that is due to each employee, the number of calendar days worked by him during this year is taken as the basis for accrual. The amount of hours worked is compared with the norms and a coefficient is derived. The resulting coefficient figure remains to be multiplied by the base indicator adopted as the basis for calculating the premium.

It happens that for the base indicator they take not the amount of the salary, but a different value. Most importantly, it will be necessary to determine the entire list of payments for which the premium is charged, and for which - no.

In some cases, the employer may limit the payment of the annual bonus with additional conditions. It happens that vacation days are not taken into account in the calculation of the annual bonus. In addition, the list of employees who are entitled to a bonus may include full-time employees, and sometimes it also includes external part-time workers.
In cases where an employee quit before the end of the year, especially if this did not happen of his own free will or for some kind of fault, it is possible to accrue 13 salaries for the period worked. This category includes retired workers, transferred to another job or recalled to serve in the army.

An important nuance is that, when hiring, each employee must be familiarized with a document that regulates various kinds of additional payments to employees of the enterprise against signature. If you are not lazy and take the time to get acquainted with it, you can find a lot of useful things. However, if the employer is in no hurry to provide it to you for consideration, then there is always the opportunity to ask if the company has a reward system. The answer will at least show how generous your management is.
In addition to the thirteenth salary in some enterprises, it is customary to pay the fourteenth. They differ from each other in that if the thirteenth salary according to annual results is paid to all employees of the enterprise without exception, then the fourteenth is charged only for the high qualification of the employee and his role in the success of the company.

To whom is it paid?

Statistics say that almost all financial directors and senior managers receive an additional bonus. In a smaller percentage, therefore, financial analysts are encouraged, and then in descending order: branch managers, middle managers and sometimes only qualified ordinary specialists.
An already proven fact is that at an enterprise where annual bonuses (13th salary) are practiced, staff turnover is much less common. At the same time, even if an employee has the opportunity to change their place of work to a more attractive one, most often he still prefers to wait until the end of the year so as not to lose the bonus.

In addition to the accrual of bonuses, there are other non-monetary means of motivating employees. For example, this may be health insurance paid for by the enterprise, or assistance in paying for the education of an employee or his family members, the provision of vouchers to sanatoriums or for his children to children's health camps. Some companies can even provide an interest-free loan to their employee to purchase home appliances. In any case, the employee must see that his contribution is appreciated by management.

If the company did not have the practice of paying annual bonuses, then the manager can introduce an innovation in the remuneration system. Usually, the development of such a plan is carried out by a personnel manager, but if this is not in the state or he is not sufficiently versed in this area, you can always apply for such a service to a personnel agency or a specialized center.

Nevertheless, the payment of the thirteenth salary has a very definite purpose - it is designed to serve as an incentive for the employees of the enterprise to work conscientiously during the year and try to achieve all the goals set by the management. It is the result of the overall work that becomes an indicator of how much each employee invested his efforts, abilities and time to achieve such indicators.

Question:We were not paid the 13th salary, although all the five years that I have been working, they were paid regularly. Now they said that there is no money, do not expect anything. How to counter this? Can I complain somewhere?

Answer: Labor Code Art. 191 of the Labor Code of the Russian Federation (see screenshot) provides for incentives for work, with which the employer stimulates employees or distinguishes the best employees. These payments include the so-called 13th salary, which is paid in the form of an annual bonus.

Clipping from article 191 of the Labor Code of the Russian Federation: click to enlarge

It has retained its name since Soviet times, when, at the end of the next year, employees were paid cash in addition to the wages paid.

Currently, the annual bonus can be provided for by a separate labor agreement or a collective agreement, as well as spelled out in the internal regulations of the enterprise. As a rule, the employer includes in the contract the conditions under which the “13th salary” is to be accrued and paid, and these are usually the economic indicators of the enterprise, which made it possible to obtain a large profit over the past year.

In budget organizations, the annual bonus is paid when saving budget funds allocated at the beginning of the year for expenses or by order of a higher sectoral department through budget transfers.

The 13th salary can be calculated in a fixed amount, as a percentage of the salary or depending on economic indicators, based on the calculation made by the employer.

If local regulations do not provide for the mandatory payment of bonuses at the end of the year, then paying employees the 13th salary is the right of the employer, but not an obligation, and he can pay it at his own discretion.

What to do if the 13th salary is not paid?

If the incentive annual bonus is not paid to the entire team, then the employees have the right to send a collective letter to the management with a request to explain the reason for its cancellation.

However, in any case, the administration of the enterprise will find an explanation for this and give an exhaustive answer, most likely motivated by poor financial condition, a drop in revenue, or insufficient funding for the organization (for state employees). If there was no answer or he did not satisfy, then in accordance with the terms of the collective agreement, employees can apply to the labor inspectorate.

Labour Inspectorate

The supervisory authority, within its powers, will take explanations from the employer and if it sees in them a violation of the rights of employees, establishes that as a result of the work of employees a good profit was received over the past year and there are bonus conditions, then it is quite possible that an act will be drawn up and an order issued to employer.

But you should not particularly hope for this, since any enterprise will be able to motivate non-payment by objective reasons.

What if the employer simply refuses to pay?

And yet, if the employer, being able to make payments, evades in bad faith and violates the terms of the collective agreement, then on the basis of the order issued by the Federal Labor Inspectorate, he is obliged to issue an order, accrue a bonus and make payments. In case of refusal, it is possible to bring the director to administrative responsibility.

If the salary was paid to everyone, but someone alone did not get the money, then this employee has the right to demand an explanation from the management, since, in accordance with Art. 3 of the Labor Code of the Russian Federation prohibits discrimination of individual employees on any grounds.

In order to deprive the incentive payments, the employer is obliged to issue an appropriate order, which the dissenting employee has the right to appeal to the labor dispute commission, labor inspectorate or court. An order to exclude an employee from the list of persons subject to bonuses must be motivated with reference to internal regulations establishing the procedure for depriving bonuses. For example, for receiving a disciplinary sanction or in the presence of other documented violations work schedule. The efficiency of the worker's work can also be taken into account, which decreases in case of absenteeism due to leave without pay or due to being on sick leave.

If the actions of the employer are recognized as illegal

If the court or the labor inspectorate establishes that the deprivation of the bonus was made illegally, or without any justified reasons, then the actions of the management may be recognized as illegal by a court decision or a protocol of the labor inspectorate. Next, you will need to file a claim for the obligation to accrue and pay the money accrued as bonuses.

13 salary is the unofficial name of the bonus for achieving certain results at the end of the year, which came from the Soviet past. And now, in many commercial organizations and government agencies, such payments are provided, because the employer is not forbidden to financially encourage his subordinates. Consider in the article who is entitled to such payments, how the 13th salary is calculated and at what time it is paid.

To whom and for what it is necessary: the regulatory framework

Labor law requires the employer to pay wages on time. Organizations can, if they wish and can, reward their employees for achieving special results - high sales, a large number of customers, success in production, completing a project ahead of schedule. One of the ways to thank for the work is the accrual of a bonus (Article 191 of the Labor Code of the Russian Federation).

The procedure for paying monetary remuneration, including the criteria and conditions for selecting its recipients, must be detailed in the internal documents of the organization, for example:

in the regulation on remuneration and bonuses;
in a collective agreement;
in an employment contract with an employee.

If we are talking about state institutions, special orders or orders can be issued, from which it will be clear how the thirteenth salary is calculated, who and for what merits can claim it. An example of such documents is the Order of the Ministry of Internal Affairs of December 19, 2011 No. 1258, the Order of the Federal Customs Service of January 28, 2013 No. 133, etc.

It would not be superfluous to clarify that the management of the organization reserves the right to decide whether 13 wages will be paid at the end of a particular year, that is, the organization does not have a legal obligation to charge 13 salaries. As a rule, it depends on the economic situation of the company. To pay bonuses when debts to employees or partners are not repaid, you see, is somehow strange. But if there are no clarifications in the internal regulations of the enterprise, employees will logically decide that they can count on raises or wages on a regular basis, although the payment of bonuses is not an obligation, but the right of the business owner.

Also, the organization can decide who to reward with an additional salary, and who not - there can be no equalization here, because specialists who, according to management, have achieved success in work, are rewarded.

By the way, documents for civil servants always indicate that the payment is made within the limits of budget allocations. Therefore, if there is no money in the budget, then there will be no incentives.

The most common types of 13 wages in practice

So, it's time to answer the question, what is 13 salary. The bonus at the end of the year, which was paid under the planned Soviet economy, was called “13 wages” for a reason: the name itself suggests that this bonus was equal to the employee’s monthly salary. That is, after working for a year, he received 12 of his salaries, and the bonus became 13 salaries.

Now, along with such a calculation (it is also widely used), there are others:

a fixed amount, the same for all members of the workforce, or differentiated by department (for example, all sales managers will be paid 50,000, and all specialists production department- 30,000 each), or established depending on the length of service or position (top management, line management, ordinary employees);
percentage of salary.

How the 13th salary is calculated at the enterprise is up to the manager to decide, but we have proposed common options, and then we will show a sample calculation.

Who is at risk of being left without 13 salaries

As mentioned above, to pay or not to pay, and if to pay, then to whom exactly - all these issues are under the jurisdiction of the management of the enterprise. However, we can safely say that it is unlikely that employees can count on such a bonus or 13th salary:

who had disciplinary sanctions during the year, violations of the hospital regime, etc.;
those who did not reach the planned indicators without good reason (if at the beginning of the year such planned indicators were agreed with them and fixed);
who made serious miscalculations in their work, which led to negative consequences within the company;
employees on parental leave.

However, it must be emphasized once again: this list is approximate, and the manager can make completely different decisions - forgive individual employees who have made mistakes in their work, or pay bonuses or 13 salaries to women on maternity leave.

Is the 13th salary for a retired employee?

Judicial practice shows: if an employee, having worked for some part of the year, quits, and at the end of the year all employees in the company were paid an annual bonus, then the employee who quit can claim his share of the bonus. This is stated in the appeal ruling of the Supreme Court of the Republic of Karelia No. 33-3344 / 2018 of 09/25/2018. It must be calculated in proportion to the hours worked.

How to calculate 13 salary

Such issues are usually also specified in the documents approved by the organization. Consider a specific option of how ZP 13 is calculated.

Suppose the regulation on remuneration provides that all employees are entitled to incentive payments at the end of the year in the form of 13th salary in the amount of 80% of the official salary. In this case, the accountant looks at what salaries are set for each of the employees, and based on this amount, calculates the amount of the bonus.

For example, the driver I.K. Ivanov was given a salary of 30,000 rubles. At the end of the year, he can expect to receive 13 salaries in the amount of:

30,000 × 80% = 24,000 rubles.

This will be his 13th salary (before taxes).

How to issue

The decision to reward employees with 13 salaries is drawn up by order. Here is an example of such an order (unified form No. T-11a).

When to pay

When and how the 13th salary is calculated, the management of the organization decides. But it is logical to issue it in the month preceding the New Year holidays, along with the December salary, which is traditionally paid also before January 1.

Taxes and contributions from premiums

As with the rest of the income of employees, personal income tax and insurance premiums must be withheld from the 13th salary. This type of payment is not listed in the list of payments exempt from taxation or insurance premiums, therefore, in fact, bonuses are equated to salaries.

In addition, alimony must be withheld from the 13th salary.

Recall that bonuses for the year can be fully taken into account as expenses when calculating income tax (Article 255 of the Tax Code of the Russian Federation).

The amount is posted to account 70 (credit). Correspondence of accounts: Dt 26 Kt 70.

Constitution Russian Federation guarantees citizens the right to pay for their work. Traditionally, the payment of earned funds is made regularly, 12 months a year. But there is also such a term as the 13th salary.

What is the essence of this payment, and what is this mysterious thirteenth month for which it is charged? To whom it is due, how it is calculated and transferred. The article contains answers to all questions.

What it is?

Not a single accounting document contains the term "13th salary", because it is more of a colloquial term that has no legislative consolidation. On paper, this payment will be listed as a bonus at the end of the year or material assistance.

It depends on the financial capabilities of the organization and the initiative of its leader, who decides whether to encourage his subordinates.

It is extremely difficult to protest the non-payment of the premium, since it is not mandatory.

The accounting department can draw a conclusion about financial opportunities for bonuses only after the end of the financial year (in the twentieth of December), therefore, often payment is due the day before new year holidays . The thirteenth salary is the final annual income of the enterprise or the unspent salary fund.

To whom is it due

The procedure for bonuses is not established by the Labor Legislation, therefore, each organization has its own, regulated by local documents: the provision on bonuses, the collective agreement, and sometimes individual ones. Guided by them, the employer can issue an order either to reward all employees, or to encourage individuals who have shown the greatest conscientiousness during the year.

The local regulation on bonuses usually also provides for cases when employees may be partially or completely deprived of the bonus.

These grounds include:

violation of labor discipline;
admission of cases of irresponsible attitude to labor duties;
the presence of a valid one;
other cases stipulated by local documents.

If a citizen believes that he was undeservedly deprived of the bonus at the end of the year, you can try to appeal against the decision of the authorities in court.

You can see who can count on this payment in the following video:

Formula and calculation procedure

The amount of bonus payments can be determined in the following ways:

Establishment of fixed monetary amounts. Typically, this method is used when a decision is made to encourage a limited circle of people.
Calculation of the amount based on the average annual income and the length of service of the employee. This method is painstaking and time consuming. Usually, to calculate the amount due to a particular employee, information is taken about the income of his unit for the year, the number of employees in the department, the share of each in total income and seniority. The output is two sums: a bonus based on the results of total earnings and a bonus for the length of service. The final premium will be calculated according to the following formula:
- (average annual income bonus * seniority bonus) / 2.
So, for example, if the premium for the average annual income of a turner of the third category Ivanov was 6,000 rubles, and for seniority - 5,000, then in the end he will receive (6,000 * 5,000) / 2 = 15,000 rubles.
Making payments in multiples of salary. This is the most common way to calculate bonus amounts. Monetary remuneration can be measured by one, one and a half, two salaries or a percentage of the annual salary (the percentage is determined by the head of the institution). In this case, the formula for calculation is as follows:
- (official salary* 12 months) * %.
So, if it was decided to reward Ivanov with an amount equal to 20% of the annual salary, and his official salary is 10,000 rubles, then in the end he will receive a bonus in the amount of (10,000 * 12) * 0.20 \u003d 24,000 rubles.

Accrual procedure

The process of distribution of bonus money occurs in the following order:

The financial service submits to the head a report on the presence of “free” employees in the institution. Money at the end of the year.
Based on the information received, the manager makes a decision on their application. For example, about rewarding their subordinates. Based on the size of the amount, he decides to pay the funds either to everyone (with the exception of persons who, as a punishment, may be deprived of their reward for work), or to individual employees who have made the greatest contribution to the activities of the enterprise in the current year.
Further, together with the head of the financial service, a decision is made on which method of calculation will be most appropriate in a particular financial situation.
An order of the institution is issued, which provides a list of employees to be encouraged, and indicates the specific amount of remuneration. The document is certified by the head.
Then the accounting department transfers the amounts of money established by the order to the salary cards of employees or carries out a personal issue of money. Payments are recorded in the accounting records as a bonus or material assistance.

The general procedure for calculating the 13th salary is similar in all organizations, its individual features are regulated by local acts.

It should be remembered that, like a regular monthly salary, The 13th payment is subject to a tax fee of 13%(part 2 of article 255 of the Tax Code of the Russian Federation).

Reduction payout

Reduction is a serious stress for the employee, especially if it happened suddenly. Finding a new job can take a long time, and you need to support your family somehow. Fortunately, with a reduction, a citizen is entitled to financial support from the organization in which he worked:

Payment within two, and sometimes three months, until a new job is found.
if it hasn't been used.
Payment of the 13th salary.

Even when the reduction does not occur at the end of the year and provided that the organization has the ability to pay the bonus, former employee has the right to apply for it if he has worked in this institution for at least a year.

In case of payment of the thirteenth salary upon dismissal, it is also subject to tax collection (part 9 of article 255 of the Tax Code of the Russian Federation).

14th salary

The heads of some enterprises can establish, in addition to the 13th and 14th salary.

Unlike the previous one, this incentive measure cannot be applied to all workers. Its purpose is to reward individuals who have the highest qualifications and have achieved the greatest success in their work life.

Hello! In this article we will talk about the concept of 13 salaries.

Today you will learn:

What is salary 13 and are employers obliged to pay it;
What approaches can be used to calculate it;
Why is it worth introducing 13 salaries in your company.

accustomed to Everyday life the concept of 13 salaries has no legal justification, since, by definition, it does not exist in any legal document. And yet, the people have called this award that way since the days of the USSR. Then this payment was customary for workers - no one imagined that it could be otherwise. Time has changed, and the characteristics of 13 salaries have also changed.

What is the thirteenth salary

13 salary is a one-time bonus to employees at the end of the calendar year, which the employer uses as an encouragement and expression of gratitude for conscientious work.

They began to call her the thirteenth because once the size of this payment was very close to the average monthly salary. One got the impression that the employee receives another salary for the thirteenth month that does not exist in the year.

At the end of the year (usually the twentieth of December), the chief accountant submits to the manager a report on the profit of the enterprise and unspent salary funds. Based on the information received, the management decides how to use this "surplus" - whether to let the company develop or use it as a means of additional incentives for employees.

Is the employer required to pay 13 salaries

Part 1 of Article 191 Labor Code gives employers the right to work honestly and efficiently. Premiums are one of those instruments.

As for the bonus at the end of the year, it is not regulated by normative acts. So whether to pay it or not is at the discretion of the employer.

And yet, sometimes it is possible with a sufficient degree of probability to speak of an annual bonus if:

We are talking about a large commercial company with many divisions and branches, operating on the market for more than a year;
This is a government or military institution. As a rule, the 13th salary is “entrenched” there most reliably;
The organization is interested in additional (conducts training, provides corporate catering, medical insurance, lending at reduced rates);
In the internal documents of the company - in the regulation on bonuses or the charter - the conditions for payments at the end of the year are prescribed. This is in line with Article 68 of the Labor Code.
The company is experiencing a period of growth and significant profits. If the organization worked for a year with insignificant profit, to “zero” and, moreover, at a loss to itself, there will be no payment.

If a person is just going to get a job and wants to clarify the issue of bonuses in advance, he may ask at an interview if there is a tradition in the company to pay bonuses at the end of the year.

If there is a fear of appearing immodest in the eyes of the manager, if he conducts the interview himself, you can ask this question after the meeting to one of the employees, for example, the HR manager.

Who can get 13 salary

If the 13th salary is provided, the collective agreement usually specifies who receives it.

There are only two groups of "recipients":

All workers.
Separate groups of workers.

The latter include highly qualified specialists, as well as those employees whose contribution to the overall profit was so tangible that the management does not want to leave them without additional encouragement.

For what you can deprive 13 salaries

Suppose that the company has worked well, the profit allows you to reward all employees without exception, but there may still be exceptions. The management can prescribe in the collective agreement the conditions under which an individual employee will be deprived of bonuses at the end of the year.

The reasons may be:

Violation of labor discipline (absence without good reason, non-observance of subordination);
Failure to meet the work plan (for example, if the realtor did not meet the annual sales plan);
Sick leave more than twice a year;
(for example, an employee skipped the procedures prescribed by the attending physician during outpatient treatment, left the hospital during inpatient treatment);
Gross errors in work, as a result of which the company suffered significant material damage (for example, if a bank employee transferred a large amount to the wrong one, and the funds could not be returned).

The full list of reasons is at the discretion of management.

How is the 13th salary and the accrual procedure

Of course, the accounting department cannot post this payment as wages, because it is not. In the book of income and expenses 13, the salary is recorded as a bonus payment at the end of the year or as an incentive payment to highly qualified employees.

According to article 225 of the Tax Code, such payments are included in the cost of remuneration of employees. Consequently, they are also taxed like wages or regular bonuses.

If the company traditionally pays 13 salaries, the procedure may consist of the following steps:

At the end of the year, the results of the enterprise's work are summed up. The amount of free funds for bonuses is calculated.
At the general meeting (if there are several leaders), a decision is made on how much to reward employees, as well as which groups to encourage, if it is decided not to pay 13 salaries to all employees.
The head signs a decree in the form T-11 (for all employees) or T-11a (for a separate group).
Bonuses at the end of the year are usually accrued together with the salary for December. In the pay slip issued to the employee, this bonus is a separate line.

How is 13 salary calculated

The annual bonus can be calculated according to various schemes. Management can choose any algorithm, after weighing all the pros and cons.

Scheme for calculating 13 salaries	pros	Minuses
To calculate the final annual bonus, a fixed amount is set	The simplest option that does not require additional efforts from the accounting department. Convenient when it comes to a small amount that does not need to be recalculated from year to year	It is not suitable if the size of the bonus is large - in a difficult year, the company may not “pull” it. In addition, this option does not take into account the contribution of each employee	In the collective agreement, the employer prescribed that the guaranteed bonus at the end of the year is 5 thousand rubles.
A percentage of the employee's total monthly salary is used	Allows you to "personalize" the bonus depending on the employee's salary. Calculation for accounting is simple	Does not include actual hours worked. If the bonus is due to everyone, even a recently employed employee is entitled to payment under the general scheme	Petrov got a job at the end of November. His salary is 30 thousand rubles a month. On the 13th salary, the company has a rate of 10%. Petrov is entitled to a bonus of 30 thousand X 12 months X 10% = 36 thousand rubles
A percentage of the employee's actual annual earnings is applied	Allows you to take into account the actual time worked minus sick leave and vacation pay. fair approach	Calculations for accounting are more complicated than in other cases	In total, Petrov from the previous example actually worked 50 days in a year. At the same rate of 10% with a salary of 1200 rubles a day, he is entitled to 1200 rubles X 50 days X 10% = 6000 rubles

The list of schemas is indicative to give an idea of how a particular schema affects the result. The management decides what percentage and what formula to choose, and can also set an increased salary depending on the length of service in the company.

Frequently asked questions about 13th salary

Question	Answer
When is the 13th salary paid?	If it is provided, it is paid at the end of December together with the salary for December. Exact date established by management
Is the 13th salary on maternity leave?	If this fact is not spelled out in detail in the internal documents of the company, the question of the bonus is taken by the head on an individual basis.
	If an employee has worked for a year, he may qualify for this bonus. Only severance pay and compensation for unused vacation are mandatory for reduction
Do I need to pay from the 13th salary?	Yes. If this bonus is accrued, the employee's tax agent (employer) will do it for him
What is 14 salary?	The concept of 14 salaries appeared several years ago. So, in colloquial speech, an additional bonus is indicated at the end of the year for especially distinguished employees. That is, everyone receives the 13th salary, and only certain employees receive the 14th salary.

Many consider the 13th salary a relic of the past. Indeed, fewer and fewer companies are willing to pay such a bonus on New Year's Eve.

Psychological aspects

At first glance, the question about the 13th salary seems to be obvious to employers: why pay if you can not pay? After all, as we found out, the law does not force them to distribute unspent funds for bonuses to employees.

Even if annual payments are specified in the bonus clause as guaranteed, it is difficult to imagine that the voice of indignant employees left without encouragement cannot be drowned out by a weighty argument about the lack of funds from the organization.

The current or future employer, who has already mentally rejected all possible New Year's bonuses as an excess, should think about this. If he is not and is going to work in this field for several years, then how is he going to motivate his staff? Payroll, of course! the employer will answer.

Then we will give several arguments against such a “holo-clad” approach:

The employer should come to terms with the fact that the employee's salary is perceived as something deserved initially and for granted. If an employee goes to work, does it in such a way that he is not fired for it, he believes that he has already earned the money that is prescribed in his employment contract.
In the background, every person wants his personal efforts to be noticed, appreciated, he wants to see that the employer values him as a specialist and is grateful to him. After all, no one will argue that any work can be done in different ways. An expression of gratitude can be timed to coincide with the New Year, which many have associated since childhood with magic and gifts. An employer can prove himself as a kind Santa Claus by paying a small, but bonus, or by presenting sweet gifts. HR management specialists assure that such steps increase the loyalty of employees, awaken in them the desire to work better.
The taste of the dish depends on what sauce it is served with. If you silently accrue a bonus at the end of the year, employees will eventually take it for granted. Far-sighted employers organize a general meeting of employees, where they solemnly announce the results of the year, congratulate everyone on the profitability of the “common cause”, and also announce the payment of bonuses to applause. Events like this help employees feel they are a necessary part of the team. The employer will only benefit from this: according to psychological laws, team members want to show their best side to each other. Such an attitude to work will only benefit the cause.

And yet, the employer needs, first of all, to prioritize. According to Maslow's pyramid, first you need to answer the primary needs - in our case, decent pay. Only after the satisfaction of this point can we think about the development of a reward system.