The implementation of A 13th month prize It has largely been generalized in many companies. It is a large part largely acclaimed by employees.
But how does it work? Who can benefit from it and what are the calculation methods? In this article, we present everything you need to know about this variable remuneration element.
What is the 13th month prize?
Commonly called «the 13th month», the 13th month prize It is an exceptional premium paid by companies to its employees. This is a salary supplement that allows in particular to attract new talents and keep their employees
This month of additional salary besides the usual 12 months does not give Nobody social or tax advantage for the employer.
When to pay the 13th month premium?
In France, the Payment of the 13th month premium It is not a legal obligation, unless it is specified in the employment contract on permanent contracts or fixed -term contracts, a collective agreement, a company agreement or a professional agreement. It is an additional annual man to be equivalent to AA thirteenth month of salary.
The time of his payment depends on the agreements concluded between the employer and employees. In general, it is paid at the end of the civil year, often in December, to allow employees to meet the expenses relating to the end of year celebrations.
Depending on the company’s practices, it can be given to various periods:
- End of Calendar Year: This is the most common period to pay it in addition to the other final bonuses.
- End of the fiscal year: It may not correspond exactly to the civil year.
- Anniversary of the employee’s hiring
- In two payments (half and end of the year): It is divided into two equal parts, for example, in June and December.
- Depending on the company’s results: Some agreements provide that its payment depends on the financial results of the company, when the company achieves certain objectives or profits.
- Monthly payment : The amount is distributed in 12 months and added to the salary every month.
Does the employer obligation to pay the 13th month?
The employer does not have the legal obligation to pay a 13th month to its employees, unless this is specified in the employment contract, a collective agreement, a company agreement or a professional agreement. The 13th month prize is not planned in the work code.
It is therefore generally a contractual or conventional practice. The payment conditions depend on the agreements concluded between the employer and employees.
In some companies, the admissibility of employees in the thirteenth month can be connected to:
- Their seniority,
- O to their involvement in the company (presence, quality of the work done, achievement of objectives, etc.).
In principle, if a company decides to pay a premium in the 13th month to its employees, it should not make the difference between fixed -term contracts and permanent contracts. The employees of the part -Timo benefit according to the working hours carried out within the company.
Conditions to allocate the prize
THE Conditions of eligibility of the 13th Premium month They are very flexible. Employees must find out when signing the employment contract to discover their rights and know how to apply the system.
Finally, there are also companies where the application of this award is not based on any text, but it is only one of the uses.
Here are some examples of collective agreements that created an award in the 13th month:
- Real Estate (the award is acquired in proportion to the employee’s presence time in the year, is established on the basis of the December salary);
- Bank (the premium is paid in December, at the same time as the salary of the month)
- Pastries/Bakeries (the prize is often established to employees at the end of the year or at the latest in mid -January, after at least a year of presence in the company).
Who can benefit from the 13th month prize?
Not being a mandatory advantage, not everyone is entitled to it. As a result, the employer is not subject to the obligation to pay this bonus to all his employees.
However, you should know that if the payment of this premium is in force in a specific company, the employees with an indefinite contract and those with a fixed -term contract, just like apprenticesIt can receive it.
However, unfortunately workers and temporary internships will not be entitled.
On the other hand, to the extent that the collective agreement or the contract lines provide, a way of a limited liability company can receive the premium if you have signed for operating functions.
As for non -dependent managers, they will not be able to benefit from this bonus. They do not have the same advantages as the other employees, as established in their employment contract.
On the other hand, they can be entitled to budget bonus, result or exceptional replacement. Some companies only pay this premium. According to the Court of Cassation, this type of practice is not illegal.
Each company can very well pay its managers for the 13th month and not for other employees or workers. The Court of Cassation justifies this decision specifying that this award is more granted a remuneration in exchange for the work done by the managers.
Since the latter have responsibilities for the commitment that employees and workers do not have, it is therefore normal and legitimate that they can earn more.
How is the 13th month award calculated?
To calculate the 13th month prize, it is necessary to refer to the use and provisions provided for in the texts. All Remuneration data must enter the base for calculating the prizewhose prizes paid in the year or the share of variables.
If a certain employee could not perform a whole year, he can still perceive his prize. Concretely, if it has been taken in the middle of the year, for example, it will have its bonus, calculated in the temporary time.
It is the same method used for employees who left the company during the year. They The 13th month will be paid in PrrataBut it will necessarily be mentioned in its balance of any account.
Unjustified absences, parental presence and work arrests for non -professional disease reduce the basis for calculating an employee’s prize. Any absence that cannot be considered as effective work time can be excluded.
The collective agreement may or may not take into account an absence in premium calculation data.
THE The amount of the 13th month premium is up to the salary of a month. But for a person who has not worked all year round, the prize will be traced according to the number of hours worked.
Questions-Case on the 13th month prize
Should the employer give the bonus to the 13th month to an employee in case of dismissal?
Yes, even in the case of dismissal for serious bad conduct. The prize is calculated in proposal, depending on the time spent in society during the year. Unless the provisions of the collective agreement, an agreement, a use or the employment contract provide that the employee loses the right to the 13th month if he leaves the company before a given date previously defined.
Is the 13th month of salary taxable?
THE 13th month prize It is subject to income tax. Considered as an additional salary, it is therefore integrated into the tax income of the employee at the time of the tax return. It appears on the remuneration slip and is generally subject to the same tax rules as the ordinary monthly salary.
What is the impact of leave for illness in the 13th month bonus?
If it does not provide for any agreement, absences for a leave for illness or for a Labor accident have no impact on the 13th month bonus. However, if based on the annual salary or on the actual presence of the employee throughout the year, a disease leave can reduce the amount of premium proportional to the moment of absence. If an employee is on leave for a part of the year, the 13th month prize it could be calculated in proportion to its effective presence in the company.
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