1st installment of the thirteenth salary must be paid by November 30 | Organize the Accounts

The extra year-end money is coming. THE first installment of the thirteenth salary must be paid by november 30. The thirteenth is a must for all employers who have employees hired under the model. CLT, that is, with a formal contract, who has worked for at least 15 days during the year and has not been dismissed for just cause.

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Not paying or delaying the Christmas bonus is considered an infraction., which could result in hefty fines. “The value of the fine is 160 UFIRs (R$ 170.25) per employee and is doubled in case of recurrence”, warns the labor consultant at Confirp Consultoria Contábil, Josué Pereira de Oliveira.

He also says that, in addition to the fine in favor of the Ministry of Labor, the employer runs the risk, depending on the collective agreement of the category, of having to pay for the correction of the amount paid in arrears to the employee.

How is the thirteenth salary paid and who is entitled to receive it?

In the first installment of the thirteenth, the worker receives 50% of the total amount of his gross salary, without any discount. The second installment must be deposited by December 20. From this installment, Income tax and INSS, that is, it is smaller than the first. Those who requested an advance on their 13th salary on vacation do not receive the first installment, only the second.

About 83 million Brazilians will receive the 13th salary this year, with an average value of R$ 2,539, according to the Inter-Union Department of Statistics and Socioeconomic Studies (Dieese). The Brazilian economy will receive an injection of R$ 232.6 billion, which represents approximately 2.7% of the country’s Gross Domestic Product (GDP).

Every worker hired under the CLT model is entitled to the 13th salary, that is, with a formal contract, that has worked for at least 15 days during the year and has not been fired for cause.

This rule has not changed with the labor reform. Despite the negotiation between workers and employers having gained strength with the reform, the payment of the 13th salary remains a right and cannot be extinguished, not even with collective bargaining.

However, who was hired in the intermittent contract model, established by the labor reform, may have an impact on the calculation of the 13th salary. In this new work format, the employee is hired according to the company’s demands and availability. Thus, he is remunerated for the time he actually provided the service and the value of the 13th will be proportional to the period worked.

How to calculate the thirteenth salary?

The employee is entitled to the equivalent of one month of net salary — that is, the money you actually receive, deducting Income Tax and INSS — if you have worked at the company for the entire year, or at a value proportional to the months worked.

The calculation of the 13th salary must consider the worker’s salary and amounts such as overtime, commissions and night hours or unhealthy work. Benefits such as transportation vouchers and company profit sharing are not included in the account.

To calculate the proportional 13th, divide your gross salary — that is, the remuneration registered in the portfolio, without deducting Income Tax and INSS — by 12 and multiply the result by the number of months you worked. The first installment will be equivalent to half of this amount, without discounts.

The second installment is equivalent to this amount, less INSS and Income Tax discounts and the amount of the first installment. using our net salary calculator you will arrive at the result.

Deadline for payment of first installment of thirteenth salary ends November 30 — Photo: Getty Images