One of the main labor benefits in the country, the thirteenth salary has the first installment paid until this Friday (29). From December 1st, employees with a formal contract will begin to receive the second installment, which must be paid by December 20th.
According to the Inter-Union Department of Statistics and Socioeconomic Studies (Dieese), the extra salary will inject R$321.4 billion into the economy this year. On average, each worker should receive R$3,096.78.
These dates only apply to active workers. As in recent years, the thirteenth of retirees and pensioners from the National Social Security Institute (INSS) was brought forward. The first installment was paid between April 24th and May 8th. The second was deposited from May 24th to June 7th.
Who is entitled
According to Law 4,090 of 1962which created the Christmas bonus, retirees, pensioners and those who have worked with a formal contract for at least 15 days are entitled to the thirteenth. Therefore, 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 those away due to illness or accident also receive the benefit. In the case of unfair dismissal, 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 less time will receive proportionally. 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 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 unjustified absences. The entire month will be deducted from the thirteenth if the employee stops working more than 15 days in the month and does not justify the absence.
Taxation
The worker must be aware of the thirteenth tax. This is subject to Income Tax, INSS and, in the case of the boss, the Service Time Guarantee Fund. However, taxes are only charged upon payment of the second installment.
The first half of the salary is paid in full, without deductions. The thirteenth tax is reported in a special field in the annual Personal Income Tax declaration.
