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There are no statutory provisions in the United Kingdom for a 13th-month payment.
It is neither mandatory nor common in the United Kingdom to have a 13th month payment.
If an employer chooses to pay the 13th month in the United Kingdom, they can choose when this is paid. However, it tends to be customary to make the 13th month salary payment towards the end of the calendar year.
If an employer chooses to pay a 13th month payment in the UK, this would normally be an extra payment by the employer.
The 13th month salary is taxable in the United Kingdom if an employer chooses to pay this.
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No, there is no statutory provision in the United Kingdom for a 13th-month payment. It is not standard in the United Kingdom to have a 13th month payment.
No, the standard is 12 months of pay in the United Kingdom.