How to calculate the thirteenth salary
You will need
- - payslip;
- - time sheet.
First, decide the following question: why bonuses will depend on. This may be an improvement in the quality of products, a decrease in material resources, over-fulfillment of the plan, or other indicators.
After that, determine the method of calculating the thirteenth salary. Some employers, in order to simplify calculations, use fixed amounts, thereby freeing accountants from unnecessary work. You can also choose the method of calculating the premium, based on the percentage.
For example, according to the wage regulation, Vostok LLC has established that bonuses at the end of the year are paid at the rate of 8% of the salary amount for the year. Engineer Ivanov for 2010 was paid 120,000 rubles. Thus, the amount of the premium was: 120000 * 8% = 9,600 rubles.
You can also calculate the size of the premium for the year based on salary.For example, according to the administrative document, the annual bonus is paid in the amount of 1.5 monthly salary. It is known that the salary of Ivanov is 10,000 rubles. So he will get the thirteenthsalaryin the amount of 10,000 * 1.5 = 15,000 rubles.
Perhaps you will stop paying the thirteenth salary in the form of average earnings for the year. To do this, you need a timesheet and payroll.
Having chosen the method of calculating the award, write it down in the employment contract or in the wage clause.
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