The State Duma explained to whom the thirteenth salary is due.

The State Duma clarified the procedure for paying the so-called 13th salary. As Sergey Gavrilov, chairman of the State Duma Committee on Property, Land and Property Relations, said in an interview with Izvestia on November 18, this term is not fixed in legislation, but in practice it means an annual bonus based on the results of work.

"The term "thirteenth salary" is not found in the laws, but in labor practice it is called an annual bonus paid based on the results of work for a calendar year. This incentive refers to incentive payments and is included in the remuneration system stipulated in the employment contract, collective agreement or bonus regulations," he said.

The employer himself determines whether such a payment will be established and by what criteria it is calculated. The law does not impose a direct obligation on organizations to pay the 13th salary, except in cases where this is explicitly stated in the local acts of the company. Gavrilov explained that the right to receive an annual bonus usually arises when certain conditions are met: achieving targets, no disciplinary action, a full year of work, or management's decision to reward employees for their overall results.

Payments are possible in budget organizations, but only within the limits of the allocated funds and in accordance with the regulations on incentive payments. There is no unified procedure: each institution fixes it independently. If no funds are provided in the budget, the 13th salary is not accrued.

It's hard: the gap between the pensions of the employed and the unemployed has reached a minimum since 2021.

When will the payments be equal and what does this mean for the economy?

"Like a regular salary, the annual premium is subject to personal income tax and insurance premiums. In 2025, a progressive personal income tax scale is in effect: 13% from income up to 2.4 million rubles, 15% from the amount from 2.4 to 5 million, 18% from 5 million to 20 million and higher," the deputy explained.

The employer withholds the tax when paying the premium and transfers it to the budget. The amount of the 13th salary is determined by internal documents: This can be a fixed amount or a percentage of annual earnings, and sometimes a bonus calculated in proportion to the time actually worked.

Gavrilov pointed out that the right to an annual bonus does not mean that it is guaranteed to everyone. If the local act provides grounds for refusal, the employer has the right not to charge a bonus for non-fulfillment of indicators, violations of discipline or non-compliance with work obligations.

However, deprivation of liberty without formal grounds is contrary to the law and can be appealed. An employee has the right to apply to the State Labor Inspectorate or the court, Gavrilov said. Compensation is calculated for the delay in payment at the rate of not less than 1,150 of the current key rate of the Central Bank for each day of delay. Annual bonuses are usually paid at the end of December or January of the following year, but the specific dates depend on the company's internal schedule.

An employee who leaves in December receives a 13th salary only if it is provided for those who worked until the end of the reporting period or if the right to it has already arisen as a result of work. For incomplete years, a proportional calculation is often established, but this is also determined by a local act. If the bonus is specified in the employment contract and the conditions are met, its non-payment can be challenged within a year from the date of the established accrual period.

Earlier, on November 6, psychologist and political consultant Alexandra Miller proposed to legislate the obligation of men to pay for women's domestic work. She noted that this would ensure the financial independence of the spouses and strengthen family relations.

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