One of the main labor benefits in the country, the thirteenth salary, has the first installment paid until the 30th of December. December.
These dates are only valid for active workers. As in recent years, the thirteenth of retirees and pensioners of the National Institute of Social Security (INSS) was brought forward. The first installment was paid between April 25 and May 6. The second was deposited from May 25th to June 7th.
who is entitled
According to Law 4090/1962which created the Christmas bonus, retirees, pensioners and those who worked with a formal contract for at least 15 days are entitled to the thirteenth.
Thus, the month in which the employee has worked 15 days or more will be counted as a full month, with full payment of the bonus corresponding to that month.
Workers on maternity leave and on sick leave or accident also receive the benefit. In the case of dismissal without just cause, the thirteenth must be calculated in proportion to the period worked and paid together with the termination. However, the worker loses the benefit if he is dismissed with just cause.
proportional calculation
The thirteenth salary will only be paid in full to those who have worked for at least one year in the same company. Those who worked the least time will receive proportionally.
The calculation is made as follows: for each month in which the employee works for at least 15 days, the employee is entitled to 1/12 (one twelfth) of the total December salary. Thus, the calculation of the thirteenth considers the period of 15 days worked as a whole month.
The rule that benefits the worker harms him in the case of excessive absences without justification. The entire month will be deducted from the thirteenth if the employee fails to work more than 15 days in the month and does not justify the absence.
Taxation
The worker must be aware of the taxation of the thirteenth. On the thirteenth, the Income Tax, INSS and, in the case of the employer, the Severance Indemnity Fund are levied. However, taxes are only levied upon payment of the second installment.
The first half of the salary is paid in full, without discounts. The taxation of the thirteenth is informed in a special field in the annual declaration of the Personal Income Tax.
