Thirteenth Salary Guide: Know All About Payment
The thirteenth salary (13th), initially called Christmas bonus, is an extra salary benefit, corresponding to 1/12 of the salary.
It is guaranteed by law to workers with a Work and Social Security Card (CTPS) signed, retirees and pensioners of the INSS.
The current labor reform does not imply a change in the 13th salary.
Who is entitled to receive the thirteenth?
Every worker with a formal contract (rural, urban, domestic and temporary contracted) is entitled to receive the 13th salary, starting from 15 working days in the month. Also entitled to receive the thirteenth salary retirees and pensioners of the INSS.
The thirteenth salary must be paid by the employer in two installments. The basis for calculating the 13th salary is nominal (fixed) salary plus variable salary (commissions, overtime, gratuities, additional).
When will I receive the 13th?
According to the legislation, the first installment of the thirteenth salary must be paid between February 1 and November 30.
The second installment of the thirteenth salary must be paid by December 20 of the same year.
If the employer chooses to pay the second installment of the 13th salary on December 20 and falls on Sunday, the payment must be anticipated for the last business day prior to the date.
The employee can also opt for the anticipation of the first installment of the 13th salary when receiving vacations, an option that must be offered by the company. To anticipate the thirteenth salary on vacation , the worker must apply until January.
The payment of the 13th salary in a single installment, as well as delaying the payment of the 13th salary, is illegal and the employer is subject to a fine. Besides the fine in the amount of R $ 170.25 per employee, the company pays interest and a fine related to social security payments.
Difference between the first and second installments of the thirteenth
The calculation of the 13th salary works as follows: the first installment corresponds to the entire half of the remuneration received in the previous month, if the worker has reached 12 months of work.
If not, the 13th salary is paid in proportion to the corresponding months of work, with at least 15 working days to receive the 13th salary.
In the first installment of the 13th salary, which must be paid until November 30, there is no discount by the employer, only the 8% payment to the Agreement Contract.
In the second installment of the 13th salary, which corresponds to half of the remuneration, there are discounts that affect the full amount of the 13th salary: INSS and IRRF (Withholding Income Tax).
The collection of INSS on the 13th salary has a variation of 8%, 9% and 11%, according to the contribution table:
|Contribution salary (R $)||Aliquot|
|Up to R $ 1,659.38||8%|
|From R $ 1,659.39 to R $ 2,765.66||9%|
|From R $ 2,765.67 to R $ 5,531.31||11%|
Progressive Income Tax Table (effective as of April 2015):
|Basis of calculation (R $)||Portion to be deducted (R $)|
|Up to 1,903.98||–||–|
|From 1,903.99 to 2,826.65||7.5%||142.80|
|From 2,826.66 to 3,751.05||15%||354.80|
|From 3,751.06 to 4,664.68||22.5%||636.13|
|Above 4 664.68||27.5%||869.36|
How to calculate what you receive?
The calculation of the thirteenth salary must follow the following rules:
value of full salary without discounts / 12 (divided by 12 months) x amount of months worked .
Example : R $ 1,800.00 / 12 = R $ 150.00 x 10 (in case of only 10 months worked, for example) = R $ 1,500.00.
If the employee has extra hours, commissions or nightly surcharges to receive, the values must also be calculated and paid at the 13th salary.
From 15 unexcused absences in a single month, the worker is not entitled to 1/12 of the 13th salary, that is, he can not count on a full month in the calculation of the 13th salary.
How does the thirteenth salary on dismissal for just cause work?
In the case of dismissal for just cause, the worker loses the right to receive the 13th salary.
For those who were dismissed without just cause, including after the period of experience, the 13th salary must be paid proportionally to the months worked. The same rule applies to temporary work with a formal contract.
Thirteenth salary for retirees and pensioners
The retirees and pensioners of the INSS are entitled to receive the 13th salary, with INSS and Income Tax rebates on the second installment.
In 2017, the first installment of the 13th salary for retirees and pensioners , that is, 50% of the benefit amount, was paid in August and September.
The second installment of the 13th salary for retirees and pensioners will be paid in November. According to the law, the right to the 13th salary is the one who receives or started to receive the social security benefit in the year, such as retirement, death pension, sickness benefit, accident aid, confinement or maternity salary.
In the case of sickness benefits and maternity wages, the amount of the annual allowance shall be proportional to the period received.
Insured persons receiving the following benefits are not entitled to the 13th salary:
- Monthly lifetime income or monthly lifetime pension;
- Amparo pension of the rural worker;
- Benefit of Continuous Provision of the Organic Law of Social Assistance (BPC / LOAS);
- Supplementary aid for work accident;
- Payment of permanence in service and family salary.
I did not get my thirteenth salary, now what?
If the employer does not comply with the law and does not make the payments for the 13th salary, the worker can look for a Regional Labor Office and follow the guidelines.
The fact that the company claims that it does not have financial conditions does not exclude its obligation to pay the amounts owed.
Use the Thirteenth to repay your debts
Those who are in the red can take advantage of receiving the 13th salary to organize the finances, that is, to use the money to pay off the debts, especially credit card and overdraft, which hold the highest interest in the market.
Prioritize payment of larger debts before Christmas shopping or, if possible, save money from the 13th salary for January expenses such as IPVA and IPTU.
Starting the year in blue is a smart choice to get more credit for achieving dreams.
And if you need help arranging the bills, you can apply for a personal loan.