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. Today, although the concept has been preserved, fewer and fewer employers practice such payments. But in some places this tradition, pleasant for an employee, still remains.
What is this reward?
Today, calculating 13 salaries is not something mandatory on the part of the employer. Now it's really more like paying a bonus for Good work. According to labor law, an employer has the right to reward its employees in various ways:
- declaration of gratitude;
- presenting the employee with a diploma or certificate;
- award in the form of valuable gift, or payment of a cash bonus;
But the Labor Code does not mention the 13th salary; it does not even contain its definition. For this reason, it is not worth hoping in advance and claiming this reward. The only way To find out whether you are entitled to a 13th salary payment is to carefully study the collective agreement or bonus regulations that are kept at the enterprise.
Obviously, the accounting department will not be able to formalize this payment in the same way as a monthly salary, since there are only twelve months in a year. Therefore, most often 13 wages are formalized in all documents of the enterprise as an annual cash bonus that employees receive as a result successful activities companies.
The procedure for its provision
After the manager decides that this type of bonus will be awarded to an 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 manager, employment contract, concluded with the employee, the collective agreement, as well as the provisions on bonuses for employees.
Despite this ambiguous status, after accrual of the bonus, all fees and taxes are paid, and it is included in wage 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 quality of work, exceeding work plans, introducing proposals for savings or others that help improve working conditions at the enterprise.
Sometimes the order contains the reasons why wages are not paid this year, or those due to which its amount will be lower than usual. Such reasons may be violations of the work schedule, failure to comply with safety regulations, or failure to comply with subordination. In other cases, if the company or enterprise is successful enough and turnover allows, then the thirteenth salary will most likely be paid. Funds for its payment are taken from a source specified in the charter of the enterprise. Most often, this is a material fund for employee incentives created by management.
Once upon a time, the amount of the thirteenth salary was actually equal to the average monthly salary, but today everything is not so simple. The employer is free to set the bonus percentage at its discretion. For example, according to a management decree, the calculated annual bonus may be equal to the salary or salary with a bonus, and even be established in the form of an allowance for special successes. In addition, the percentage of 13 salaries does not have to be equal for all employees of the enterprise. It may differ depending on length of service or annual earnings. And sometimes the amount of the thirteenth salary is set as a fixed amount 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 calculation is based on the number calendar days, worked by him during this year. The amount of time 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 the base indicator is not the salary amount, but another value. The main thing is that it will be necessary to determine the entire list of payments for which bonuses are awarded and for which they are not.
In some cases, the employer may limit the payment of the annual bonus additional conditions. It happens that vacation days are not taken into account when calculating the annual bonus. In addition, the list of employees 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 due to at will or for some offenses, it is possible to accrue 13 salaries for the period worked. This category includes retired workers, transferred to another job, or recalled to military service.
An important nuance is that when hiring, each employee must be familiarized with a document that regulates various kinds additional payments to company employees. If you are not lazy and take the time to familiarize yourself 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 whether the company has a reward system. The answer will at least show the extent of your management's generosity.
In addition to the thirteenth salary, some enterprises also 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 accrued only for highly qualified employee and his role in the success of the company.
To whom is it paid?
Statistics show that almost all financial directors and senior managers receive an additional bonus. In a smaller percentage, financial analysts are thus encouraged, and then in descending order: branch managers, middle-level managers and sometimes only qualified ordinary specialists.
It is already a proven fact that in an enterprise where annual bonuses are practiced (13th salary), staff turnover is much less likely to occur. At the same time, even if an employee has the opportunity to change his job to a more attractive one, most often he still prefers to wait until the end of the year so as not to lose his bonus.
In addition to bonuses, there are other non-monetary means of motivating employees. For example, this could be health insurance paid for by the enterprise, or assistance in paying for the education of the employee or his family members, providing vouchers to sanatoriums or for his children to children's health camps. Some companies can even provide an interest-free loan to their employees to purchase home appliances. In any case, the employee must see that his contribution is valued by management.
If the company did not have the practice of paying annual bonuses, then the manager can introduce innovation into the remuneration system. Typically, the development of such a plan is carried out by a personnel manager, but if there is no such person on staff or he is not well versed in this area, you can always turn to a personnel agency or a specialized center for such a service.
And yet the payment of the thirteenth salary has quite a specific goal- it is intended to serve as an incentive for the company’s employees to work conscientiously throughout the year and try to achieve all the goals set by management. Exactly the result general work becomes an indicator of how much each employee invested his efforts, abilities and time to achieve such indicators.
Surely you have heard that there is some mysterious 13th salary. Or maybe you were even paid it. Read about what it is, how this salary is calculated and who can receive it in this article.
What is the 13th salary?
The thirteenth salary is an annual additional payment to the employee, which consists of the amount of the enterprise’s income at the end of the year and is accrued during the New Year holidays in the form of incentives. Most often, such pleasant surprises from “Santa Claus” are called year-end bonuses, but popularly they are called “thirteenth salary”, since usually the amount of this payment is equal to the average monthly one.
Meanwhile, neither the Labor Code of the Russian Federation nor any other legislative acts There is no regulation on the accrual of such bonuses, so the employer may well refuse to make such gifts. Or he can reward the employee in another way. According to Article 191 of the Labor Code of the Russian Federation, he has the right:
- declare gratitude;
- issue a diploma or certificate;
- give a valuable gift.
If the employer still plans to reward his subordinates for good work with money, then the amount and procedure for payment is prescribed in the internal documents of the enterprise (in the collective agreement or bonus regulations) as a bonus at the end of the year or as an incentive payment depending on qualifications.
Moreover, if the amount is paid taking into account the enterprise’s income for the calendar year, then it must be taken into account that it cannot be calculated before the end of the year and a fee will be withheld from it (the bonus will be included in labor costs in accordance with Article 255 Tax Code RF)
Premium amount
Each employer sets the size of the 13th salary himself. Here, as they say, the master is the master. It is almost impossible to determine in advance the amount intended to reward employees.
When the year turns out to be profitable, there is a chance that employee bonuses will increase. If the organization’s activities turn out to be unprofitable, then it is difficult to count on receiving additional payments. However, usually the 13th salary in size is either the average monthly salary or some percentage of the salary.
Who is entitled to the 13th salary?
As a rule, military personnel, civil servants and employees of large enterprises, where turnover allows the administration to please employees in this way, most often receive thirteenth salaries. However, who exactly will receive the 13th salary depends only on the employer and on the heads of departments, who most often make proposals for bonuses to employees.
It should be taken into account that, as opposed to bonuses, the organization may also apply penalties. For example, a local act may stipulate that persons who have been found to have violated labor discipline throughout the year are deprived of their 13th salary.
How can you calculate the 13th salary?
To calculate the amount of the specified payment, you first need to determine how it will be processed according to the company’s documents. This monetary incentive can be paid in the form of: year-end bonuses to all personnel, incentives for individual employees for their special contribution, making the enterprise profit in last year, rewarding selected specialists for high qualifications.
There are several options for calculating the 13th salary. Can
- set a fixed amount - if, for example, only some specialists are awarded bonuses;
- install a certain percentage or a calculated coefficient based on the annual salary. In this case, employees who have worked for less than a full calendar year will receive the bonus in full;
- establish a provision according to which accrual is made based on average earnings for the year.
Each employee of the organization must be familiar with the documents according to which bonuses are awarded to employees. From them you can find out all the features of payments and the reasons why they may be reduced.
Eligibility wages guaranteed by the Russian constitution. Typically, it is paid monthly. However, there is such a thing as the 13th salary. It appeared in Soviet era, when at all enterprises workers received a bonus once a year. This term is still used today, but not every organization has preserved this pleasant tradition of encouragement. So who is entitled to it and how to calculate it?
What is 13th salary?
This concept cannot be found in accounting documentation, since it is colloquial and not enshrined in law. On pay slips it will be indicated as an annual bonus or. By and large, the payment of the 13th salary depends on the financial resources of the enterprise. It also depends on the initiative of the management team, since it is at this level that the decision on bonuses for employees is made. 13 salary is not a mandatory bonus, so it is impossible for management to make claims for non-payment.
Accountants can analyze the financial capabilities of an enterprise only at the end, which traditionally ends at the end of December, closer to New Year's holidays. This award represents the residual salary fund or organization at the end of the year.
How is the premium formed?
To understand whether the 13th salary will be accrued, you need to find out how it is formed. The accounting department calculates the bonus for each employee based on the number of calendar days worked. Then the number of hours worked is checked against the standards, and the bonus coefficient is calculated. The salary or other value is taken as a basis.
Often, the management of an enterprise limits the payment of bonuses due to additional requirements to an employee. For example, a bonus may be paid to those employees who were not absent due to illness during the entire year. Sometimes days during the vacation period are not taken into account. Also, bonuses can only be given to full-time employees.
Upon joining, all new employees are familiarized with the documentation regulating the payment of bonuses. You can find out whether the 13th salary is due from these documents. However, not all employers are in a hurry to introduce new employees to them, but it is worth asking about this issue.
Who is entitled to
The annual bonus system does not exist in all organizations. First you need to study the documentation of the enterprise. Usually the 13th salary is paid in budgetary organizations, less often in private ones. Public sector workers typically earn little, but bonuses help compensate for this. This bonus is usually awarded to the military, doctors of public clinics, in budgetary educational institutions, employees transport enterprises municipal significance.
In private organizations, as a rule, bonuses are given to those employees who directly generate income for managers. For example, these could be managers searching for potential clients, operators, if we're talking about about the non-manufacturing sector. IN production sector Employees involved in manufacturing products can receive bonuses.
Accounting
The Labor Code does not regulate the procedure for bonus payments. At each enterprise it is individual and can be established by the following internal documents:
- provisions for the payment of bonuses;
- collective agreement;
- individual employment contract.
Based on this documentation, management makes a decision on bonuses for all employees or those who, at the end of the year, showed good results. The documentation may also mention conditions, for example:
- violation of labor regulations;
- irresponsible attitude towards work responsibilities;
- application of disciplinary sanctions;
- other cases mentioned in internal documents.
How to calculate the 13th salary?
The premium amount can be calculated using several methods.
The first and easiest way is to set a fixed payment. Most often it is used if it is necessary to reward only certain employees.
The second method is more labor-intensive. You also need to know your total annual income. How is the 13th salary calculated in this case? To do this, you need to find out the income of a particular department for the year, the number of employees, their length of service, as well as the share of each employee in its formation. Thus, it is possible to calculate the final annual and length of service bonus. 13 salary can be calculated by multiplying the size of these bonuses and dividing by 2. This method is used quite rarely.
But the most common way is to calculate the bonus as a multiple of the salary for the position. Bonus payments are calculated as a percentage of the annual salary.
How is it calculated?
Above we discussed the question of how to calculate the 13th salary. Now let's look at the mechanism for calculating bonus payments.
The accounting department provides the immediate manager with reporting documentation on the availability of residual funds at the end of the year. After this, a decision is made on their use, for example, this could be the accrual of bonuses. The decision is made based on the amount of “free” funds. Incentives can be given to all employees or to individual employees.
After this, when interacting with the chief accountant, the issue of the most in an acceptable manner calculation, an order is issued with a list of employees receiving bonuses. The order is certified by management. Next, the accounting department transfers, according to this order, cash to bank cards or issued by hand.
The rules for calculating bonus payments are practically no different in any organization. It is important to remember that the premium is subject to income tax.
Supporting Documentation
The provision on bonus payments contains all necessary information. The most important document for an accountant is the manager’s order. Awarded employees usually get acquainted with him under his signature. The payslip is also a supporting document.
So, we examined in detail the question of what the 13th salary represents - this is a bonus at the end of the year. Its main goal is to motivate employees to conscientiously perform labor responsibilities. There are several ways to calculate the 13th salary. Each organization chooses the method individually. The payment of bonuses is regulated by supporting documents - an order on bonuses, the organization's charter, pay slips.
The concept of “13th salary” has no legal basis. This is the established name for a one-time bonus that an employer pays to its employees at the end of the year as an incentive for conscientious work. Often the size of this payment is close to the average monthly salary, hence its name - “13th salary”. Is the employer obligated to pay this remuneration, are all employees entitled to 13 salaries, how is such a bonus calculated and paid? This is discussed in our article.
13 salary: who is entitled to payment
Art. 191 of the Labor Code of the Russian Federation, which regulates types of incentives for work, does not include the “13th salary” among them. This type of payment is established by internal labor regulations, bonus regulations or collective agreement.
Internal document it is established who can count on an annual incentive: it can be absolutely all employees, or only those who have made a significant contribution to achieving high performance results of the company.
Whether the “13th salary” will be paid at the end of the year depends on what remuneration system is adopted at the enterprise, as well as on the results of its activities and financial situation. It is obvious that the company, which is experiencing hard times, which has no profit or received a loss at the end of the year, will not reward its employees with additional payments.
At the same time, a local act may contain conditions under which an employee may be deprived of an annual bonus or part thereof. This could be a violation of labor discipline, damage to the company as a result of poor quality work, failure to fulfill the annual plan, etc.
Calculation of 13 salaries
In fact, the 13th salary is an annual bonus, and therefore it should be calculated not as a monthly salary, but as a bonus. It is taken into account as part of labor costs, insurance premiums and personal income tax are charged on it.
The 13th salary is calculated on the basis of the manager’s order to encourage employees. Can be used unified form order No. T-11 or T-11a. Rewarded employees must read the order against signature.
Typically, the 13th salary is calculated and paid along with the December salary. The specific date for its payment is set by the employer.
How to calculate 13th salary
Methods for calculating annual remuneration may vary. The employer decides which one to choose, taking into account the pros and cons of using each method. The procedure for calculating the 13th salary should be enshrined in the local bonus act or collective agreement.
We present here some of the methods.
- The simplest and most convenient option for how the 13th salary is calculated is payment of annual remuneration in a fixed amount. In a local act, the employer can set the same bonus amount at the end of the year for all employees of the company, or differentiated by department, etc.
For example, the annual bonus for department employees is set at 5,000 rubles, and for department heads - 10,000 rubles.
- Another variant - calculation of the bonus as a percentage of the employee’s salary. In this case, his length of service worked in the company, the percentage of plan fulfillment, etc. can be additionally taken into account.
For example, the company has established that the 13th salary of employees at the end of the year is 40% of the salary for all employees, and for those who have worked in the company for more than three years - 60% of the salary.
- Premium percentage may apply relative to the employee’s total salaries for the year. In this case, all salary changes are taken into account if they occurred during the year.
For example, an employee’s monthly salary from the beginning of the year was 40,000 rubles, and from October 1 it was increased to 50,000 rubles. The bonus for the year is set at 10% of the total salary. The calculation of the employee’s 13th salary will be as follows: (40,000 rubles x 9 months + 5,0000 rubles x 3 months) x 10% = 51,000 rubles.
- The most “thorough” method of calculating the “13th salary”, which takes into account only the time actually worked by the employee, is percentage of actual earnings for the year.
Example
The employee got a job on April 1, 2017 and during the year was on basic leave for 10 working days, and on personal leave for 5 working days. Total working days in 2017 – 247. The monthly salary of an employee is 40,000 rubles, a bonus in the company is awarded in the amount of 50% of the salary to everyone who worked full year, minus 20 working days of annual basic leave. How much 13 employee salary will be in in this case?
In fact, in 2017, the employee worked for the company for 175 days, and to accrue the bonus in full, he needs to work 227 days (247 days - 20 days). With a fully worked period, the bonus would be 20,000 rubles. (40,000 rub. x 50%), but in this case the calculation will be as follows: 20,000 rub. : 227 days x 175 days = 15,418.50 rub.
Results
The employer decides for himself whether or not to pay his employees the 13th salary. Refusal of annual bonuses greatly reduces the motivation of employees, and, consequently, the quality of their work deteriorates. If the employer applies bonuses at the end of the year, then the company’s local act must specify the interest rates and the methods used for calculating this type of incentive.
5/5 (3)
What is the thirteenth salary
The thirteenth salary represents the incentive payment received at the end of the year. In this way, the employer expresses gratitude to employees for their excellent work throughout the year and encourages them to continue.
The award got its name due to its size. It often corresponded to the employee’s monthly earnings. Now that its dimensions are different organizations are very different, the name is still preserved.
Closer to the end calendar year(around the twentieth of December) the leaders of the organization review the performance reports. The preparation of such reports is the responsibility of accountants.
The reports show whether the company's activities were profitable in this year. Based on the documents presented, the manager decides whether to use the profits in the company’s circulation or reward employees for their fruitful work.
Legal basis
There is no direct mention of the thirteenth salary as a term in labor legislation, since this payment is a regular bonus. Accordingly, there is no law and direct instructions about calculating its size.
In Art. 191 of the Labor Code of the Russian Federation establishes the right of an employer to reward its employees for success in their work in one of the following ways:
- announcement of gratitude;
- issuance of an honorary diploma or certificate;
- rewarding with a valuable gift;
- issuing a cash bonus.
This list is not closed. Management can provide other ways of thanking employees internally. regulations organizations. The list of persons who can be awarded is not limited. On his own initiative, the director can also reward an employee who resigns at his own request and has worked in the organization for a long time.
Is the employer obligated to pay the 13th salary?
Labor legislation enshrines the right of the employer to reward employees for successful and efficient work during a year. Accordingly, the payment of the bonus depends only on the will of the manager, as well as financial condition organizations. Since the 13th salary is a type of bonus, this rule applies to it.
When applying for a job, it is impossible to find out for certain whether the organization practices paying the thirteenth salary.
Notice! However, with a high degree of probability it can be assumed that such a tradition exists in the following organizations:
- government and military formations. In these organizations, annual bonuses have become something of a tradition;
- a large company that has been on the market for several years, with many branches and divisions;
- The company is at a financial peak and is making large profits. Otherwise, if the profit is zero or the company suffers losses, no bonuses are paid at the end of the year;
- the organization is focused on the development and encouragement of its personnel (there is a system of advanced training, the possibility of insurance, lending at reduced rates, and corporate catering is organized);
- the possibility of paying bonuses at the end of the year is directly enshrined in the company’s internal regulations, which does not contradict the Labor Code.
If a citizen is going to get a job at a company and wants to find out in advance whether they practice paying the thirteenth salary, then you can ask this question at the interview. On the other hand, in order not to seem rude, you can ask the organization’s employees about this after the interview.
How is the 13th salary calculated in the Russian Federation?
Since the term thirteenth salary is colloquial and is used only by employees, then in Labor Code it is not secured. In this regard, the accountant cannot calculate and pay it as a real additional salary at the end of the year.
The thirteenth salary is a type of incentive, which means that the procedure for assigning and paying it is completely regulated by the company’s local regulations. This may be a collective agreement, a provision on bonuses for employees, or the charter of the organization itself.
The method of calculation, as well as the conditions for receiving the thirteenth salary, depend only on the discretion of the head of the company. Management allocates a certain amount for bonuses, and the accountant distributes it among employees.
Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.
When is it paid?
Since the 13th salary is issued based on the results of the year worked, it is paid at the end of December. The issue of postponing the payment date is quite controversial; each company solves it differently.
It is worth keeping in mind that if the incentive is awarded based on the number of days worked during the year, then its correct calculation can only be made in December.
Notice! The following factors influence the issuance of 13 salaries:
- type of company activity;
- the amount of income received;
- method of calculating the bonus;
- securing the possibility of bonuses in local acts companies.
What size is it
The size of the bonus at the end of the year directly depends on whether the year was successful for the company. If a profit was received in excess of the planned one, the amount of the incentive may be increased. If the year went badly, the company operated at a loss, you may not expect a bonus.
If the payment of 13 salaries is established in the local regulations of the company, then its size can correspond to either the average salary of the employee for the year, or percentage from salary. Since bonuses are not regulated by law, all the details of their calculation are determined by the legal entities themselves.
Watch the video. Who is entitled to the 13th salary?
How to calculate it
There are many methods for calculating the thirteenth salary. Each organization chooses the most suitable calculation method for itself, based on the characteristics of the company and desired result. The calculation method must be fixed in regulations at the local level.
Attention! Here are the most common ways to determine the size of the 13th salary:
- a convenient and simple way is to set a fixed premium amount. It is charged the same for everyone or varies depending on the department or category of the employee. So, let’s say ordinary employees of a department receive a bonus of 5,000 rubles, and department heads receive 10,000 rubles. The amount is indexed over time, if provided for in the local act;
- the bonus is a certain percentage of the employee's salary. At the same time, the formula also takes into account the employee’s work experience, the efficiency of his work, the degree of implementation of the plan, etc. Let’s say that for all employees a salary amount of 13 is set in the form of 40% of the salary, and for employees who have worked in the company for more than three years, the bonus increases up to 60% of salary;
- The bonus is a percentage not of the monthly salary, but of total amount salaries per year. This method allows you to take into account changes in salary that occur during the year. For example, an employee’s salary is 40,000 rubles, but since October it has been increased to 50,000 rubles. The size of the 13th salary is set as 10% of the amount of salaries per year. This means that to determine the size of the bonus, you need to multiply the salary by the number of months that it was valid, then add them up and multiply the amount of salaries by 10%. Thus, the amount 13 of the employee’s salary will be 51,000 rubles;
- The thirteenth salary is calculated as a percentage of the entire annual salary. This technique most accurately determines the number of all days worked in a year by each employee.
Example
The citizen got a job on April 1, 2017. During the period of work, he had 10 days of basic paid leave and 5 days of leave at his own expense. The size of the bonus in the organization is set at 50% of the salary of employees who have worked for a full year, with the exception of 20 days of vacation. The salary of a citizen is 40,000 rubles. Out of 247 working days in 2017, he worked 175.
If he worked 227 days, the bonus would be equal to half the salary - 20,000 rubles. To find out the amount of the premium for this employee, you must divide the premium for the full year by the number of working days required. This way we get the amount of the premium for one day. Next, multiply the resulting number by the number of days actually worked by the citizen. As a result, the size of the 13th salary is 15,418.50 rubles.
How to apply
Since the thirteenth salary is not actually a salary, in financial documents it is designated as a type of bonus at the end of the year for achieving high labor results, etc.
The accountant draws up an order for bonuses in form T11 or T11-a. The order indicates the reasons for assigning the bonus, these may be high efficiency work, making proposals for optimizing the work process, etc.
For certain violations, the premium may be reduced, for example, for violation of labor discipline, routine, or safety rules.
The source of payment may be a material fund created specifically for the payment of bonuses. Sometimes organizations can accrue incentives from retained earnings from previous years. This possibility should be enshrined in the charter to avoid problems with financial documents.
Payment upon layoff
Dismissal of an employee due to staff reduction is an unpleasant process that greatly worsens the citizen’s situation. In this regard, the legislator obliges the former employer to pay employees material compensation in the form of wages within two, and in some cases, three months from the date of dismissal, compensation for unused vacation days.
Notice! At the initiative of the employer, as well as according to the financial capabilities of the organization, the dismissed employee may receive the thirteenth salary. Even if he doesn’t quit at the end of the year. In this case, he must work in the organization for at least a year.
In addition, within the meaning of tax legislation, the thirteenth salary is taxed as a bonus.
Is the thirteenth salary due on maternity leave?
An employee preparing to go on maternity leave can also receive the 13th salary. The only condition is that she must comply with all the points specified in the bonus regulations. If there are no specific requirements for receiving incentives, then the issue is resolved at the discretion of the manager.
Salary 14th
Some organizations practice assigning not only the thirteenth, but also the fourteenth salary. Unlike the year-end bonus, it is not awarded to all employees. Only those who have achieved special success in the past year, increased their work performance, etc. can apply for it.
Taxes and contributions on premiums
13 salary is included in the tax base from which income tax is calculated. Bonuses are not included in the list of income not subject to taxation. Therefore, incentive payments and bonuses are taxed, and funds must also be transferred from them to the pension fund, social and health insurance funds.
The organization, in turn, considers incentive payments as expenses incurred during the year.