13th salary: payment deadline in a single installment or the 1st part ends this Thursday

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If the amount is divided into two installments, the second must be in the account by December 20th. Around 87.7 million Brazilians will benefit from additional income, on average, of R$3,057, according to Dieese estimates. Check out 5 questions and answers about bonuses. 13th salary: find out who is entitled to it and when it hits the bill The deadline for companies to pay the 13th salary ends this Thursday (30). If the employer has decided to divide the remuneration into two parts, the payment of the first installment must also be made by today — the second must be in the account by December 20th. Around 87.7 million Brazilians will benefit from additional income, on average, of R$3,057. The estimates are from the Inter-Union Department of Statistics and Socioeconomic Studies (Dieese). g1 listened to experts to answer questions about the topic. Check out 5 questions and answers about the 13th salary below: Who is entitled to the benefit? How can payments be made? When does the money hit the account? How is the amount receivable calculated and what are the discounts? What if the company doesn’t pay? 1. Who is entitled? Every worker under the regime provided for in the Consolidation of Labor Laws (CLT) who worked for 15 days or more during the year and who was not dismissed for just cause is entitled to the bonus. See the list below of who is entitled: Workers with a formal contract and public servants, as guaranteed by the Federal Constitution; Retirees and pensioners from the National Social Security Institute (INSS): this year, the Federal Government advanced payment for both groups, which received in May and June; Pensioners; Rural workers; Casual workers (who provide services without an employment relationship and with the intermediation of a union); Domestic workers. In the case of an intern, as he is not governed by the CLT and is not considered an employee, the law that regulates this type of work – 11.788/08 – does not require the payment of the 13th salary. How the thirteenth salary arose from a general strike after Brazil’s victory in the 1962 World Cup 2. How can payments be made? In a single installment until November 30th; Along with vacation, as long as it is requested in advance from the employer; Paid in up to two installments, the second must be paid by December 20th. It is up to the employer to decide whether to pay in one or two installments. If it is only a one-time payment, payment must be made by November 30th. Payment made in a single installment only in December is illegal. 3. When does the money arrive in the account? The first installment must be paid between February 1st and November 30th, in accordance with Law No. 4,749. “If the company pays in a single installment, all deductions must be made on the gross salary. The legal discounts considered include the INSS contribution and the IRRF rate [Imposto de Renda Retido na Fonte], according to tables provided by the INSS and the Federal Revenue, respectively”, explains lawyer Bruna Soares de Figueiredo, from Viseu Advogados. The amount can be brought forward to the month in which the worker takes paid vacation, if he or she has requested this option until January. The option for advance payment can also be made later, if provided for in an agreement or collective convention, or if there is negotiation between the company and the employee. Payment of the second installment can be made until December 20th. If the last day of the deadline falls on a Sunday or a holiday, payment must be made in advance. The employer does not need to make payment on the same day for all employees, but must respect the deadline required for each installment. READ MORE: How to calculate the tenth third salary? Payment of the 13th salary encourages commerce, which projects an improvement in Christmas sales Is the end of the year recess a vacation or a day off? Understand 🎧 LISTEN to the podcast: 13th salary: paying debts or making dreams come true? 4. How is the amount receivable calculated and what are the discounts? The value of the full thirteenth salary is only paid to those who have worked for at least one year in the same company. Otherwise, you will be entitled to the 13th proportional to the months worked. The calculation is made as follows: for each month in which they work at least 15 days, the employee is entitled to 1/12 (one twelfth) of the total salary for December. Therefore, the calculation of the 13th considers the period of 15 days worked as a whole month. If the employee has received a salary increase during the year, the value of the 13th salary will be equivalent to the last salary received, that is, the value with the increase, says labor lawyer Carolina Cabral, from Ferraz dos Passos Advocacia. “Night pay, overtime, commissions and health hazards are also part of the 13th salary, as well as the number of unexcused absences”, explains accountant Cristiano Lobato, partner at CEV Contadores. DISCOUNTS: unjustified absences may lead to a discount on the 13th. For the employee to be entitled to 1/12 of the 13th, they must have worked at least 15 days in the month. If you worked less than that and did not justify your absences, that month will not count towards the benefit. Income tax and the INSS contribution are levied on the 13th salary. Discounts occur in the second installment on the full value of the benefit. The FGTS is paid in both the first and second installments. The 13th tax is reported in a special field in the annual Personal Income Tax declaration. CALCULATION IN SPECIAL CASES: in the case of suspended contracts, the period in which the employee did not work will not be considered for the calculation of the 13th, unless he has worked for more than 15 days in the month. In this case, the month will be considered for payment of the benefit. The employee on sick leave receives the company’s proportional 13th salary for up to the first 15 days of absence. From the 16th day onwards, the INSS is responsible for payment. Employees on maternity leave also receive a 13th salary. In this way, the employer will make the full and/or proportional payment (when admitted during the year) of the 13th salary. Temporary workers are entitled to a 13th salary proportional to the months worked. If the contract is terminated without just cause, due to a request for dismissal or the end of a fixed-term contract, the 13th must be paid proportionally. The amount is calculated by dividing the full salary by 12, and multiplying by the number of months actually worked (from 15 days of work). 5. What if the company doesn’t pay? Anyone who does not receive the first installment by the deadline must contact the company’s HR department, the federal government’s Labor Superintendencies or the Public Ministry of Labor (MPT) to make a complaint. Another option is to seek guidance from the union for each category. If the employer does not respect the payment deadline or does not pay the amount due, it may be fined by a tax auditor from the Ministry of Labor at the time of inspection, which will generate a fine. SEE ALSO: Thirteenth, recess, PLR and collective vacations: understand workers’ rights at the end of the year Find out how many vacation days can be deducted due to unjustified absences

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