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Tunjangan Gaji Ke-13 memiliki tujuan yang serupa dengan bonus tahunan, yaitu memberikan penghargaan kepada pegawai yang telah berkontribusi sepanjang tahun.
Bagaimana dengan perusahaan yang tidak memberikan satupun bonus terhadap karyawannya? Sebenarnya masalah pembagian bonus ini tidak diatur secara khusus dalam UU Ketenagakerjaan atau payung hukum lain.
Namun, penting bagi perusahaan untuk menjelaskan secara jelas apakah bonus bersifat wajib atau tidak dalam peraturan perusahaan atau perjanjian kerja.
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Meskipun istilahnya berbeda, Tunjangan Ke-13 sejatinya memiliki dampak yang serupa dengan bonus tahunan di sektor swasta.
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