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This Monday (30) the deadline for companies to pay the advance of the first installment of the 13th salary to their employees ends. The second installment must be paid before December 18.
Those who requested an advance on the 13th of their vacation do not receive the first installment, since it has already been paid. This group receives only the second installment. The first is half of the employee’s salary.
The thirteenth salary is paid based on the salary of the last day of the month. The exception applies to those who receive variable salaries, either in percentages or commissions. In this case, the thirteenth is made based on the annual average of the values.
The employer decides whether to pay in one or two installments. If it is made in one, all payment must be made until this Monday (30).
Those with reduced hours should receive the 13th salary in full, based on the December salary, without the influence of temporary reductions. This full payment is valid even if the employee receives less in December, due to the reduction in working hours.
Finally, in the case of suspended contracts, another modality that exists due to the new coronavirus pandemic, the period in which the employee did not work will not be included in the calculation of the 13th. The exception is for those who have worked for more than 15 days in the month; in these cases, the month is considered when calculating the benefit.
How is the thirteenth salary calculated?
Many job changes were caused by COVID-19 pandemic is he 13th salary that workers are paid can raise questions. THE CLT (consolidation of labor laws) determines that the benefit is divided into two installments and the first must be deposited at the end of November.
According to information from the Special Secretariat of Labor and Social Security, for this year the payment of the 13th salary will not change the payment dates. The information in the portfolio confirms that the payment schedule will not change even with the new coronavirus pandemic, which changed some labor relations and caused the federal government to create emergency aid.
The first installment of the 13th salary, the value of which is higher, can be paid until November 30. In general, companies deposit only on the final date. The employee receives half of the normal salary if he has worked all year.
If he worked for a few months, the worker will be entitled to the proportional amount.
He worked all year and earns a salary of R $ 1,900:
- R $ 1,900 ÷ 12 (months of the year) = R $ 158.33
- R $ 158.33 x 12 (months worked): R $ 1,900
- Amount 1st installment: R $ 1,900 x 50% = R $ 950
He worked four months and earns a salary of R $ 1,900:
- R $ 1,900 ÷ 12 (months of the year) = R $ 158.33
- R $ 158.33 x 4 (months worked) = R $ 633.32
- Amount of the 1st installment: R $ 633.32 x 50% = R $ 316.66
In addition, it should be mentioned that the payment of the first installment of the thirteenth salary together with the work holidays may be made by the company, provided that this request has been made by the worker.
Second installment of the thirteenth salary: When will it be paid?
The second and last installment of the thirteenth salary must be paid before December 20. The remaining amount is paid by deducting social contributions, such as:
- Social Security (according to table)
- Income tax (according to the progressive table, income up to R $ 1,903.98 is exempt from withholding)
- Alimony (if any)
13th salary of those who receive commission
Commissioned workers, what is it like?
In this case, the value of the thirteenth salary is calculated taking into account the average of the amounts received in the period from January to October (for the first installment) and from January to November (for the second installment).
If the commissions occur in the month of December, the difference of the thirteenth salary will be recalculated and can be paid until the 5th business day of January of the following year.
That does not have a fixed schedule
In the case of the intermittent worker, a modality created by the labor reform, the value of 13 is paid proportionally at the end of each provision of the service, together with the salary and proportional vacations. In this specific case, the extra amount will not be paid at the end of the year.
Example
If the position works at least 15 days a month for the same employer, with a salary of R $ 2,000, the 13th is proportional to that month worked. See:
- R $ 2,000 ÷ 12 (months of the year) = R $ 166.67
- R $ 166.67 x 1 (month worked) = R $ 166.67
- Thirteenth proportional: R $ 166.67 (one month worked).
