In June, the vast majority of workers earn half bonus. It is also a date on which people who have hired domestic staff in their homes must pay the presenteeism premium. When must it be paid and how is this mandatory item calculated? This extra payment must be made in the course of this month together with the half Christmas bonus.
The item is equivalent to 25% of the half bonus that each worker is entitled to receive, and is conditional on the fact that between December 2022 and May 2023 -the period that is computed for the first bonus of the year- attendance has been perfect.that is to say that the worker did not have faults in that period of time.
in numbers
For example, a worker who currently has a nominal salary of $25,541 (minimum salary), will have an average Christmas bonus of $12,708.5 nominal. This calculation includes that in January there was a 3% increase in remunerations in the sector.
In this case, the presenteeism premium would be equivalent to a nominal $3,177. If the half Christmas bonus and the extra item are added, the payment to be made would be $15,885 nominal.
Absences due to duly proven illness (medical certification submitted to the BPS or BSE), exercise of the right to strike decreed by the PIT-CNT or the sector union, statutory annual leave or special leaves (for example for study, mourning, marriage, etc.). others) do not determine the loss of benefit.
Employers have a term to pay the attendance item until the 30th of this month, according to the Social Welfare Bank (BPS). Because it is a salary item, it is taxed by contributions to social security, as well as personal income tax, if applicable.
What must the employer do?
At the time of crediting the payment in the worker’s account, the employer must not carry out any procedure. The BPS will automatically calculate the contributions for said item in the monthly contribution invoices with June charge month.
In cases where the payment of the premium does not correspond, the employer must inform the BPS between June 1 and 30, 2023 through a statement. The worker’s absences must be documented in the salary receipts.
The declaration can be made through the mobile application “BPS Domestic Work” or in “online service” from the bank’s website.
The payment of the game is mandatory since April 2013, as established in the collective agreement of the sector.
Upcoming salary adjustments
The salary agreement that is in force expires on June 30. On that date a corrective will be activated by the difference between the adjustments granted for projected inflation, and the inflation observed in the period between July 1, 2022 and June 30, 2023.
This clause acts as insurance against the loss of real wages. As of today, the correction would be around 1.33%, but to make the definitive calculation, we must wait for the inflation data for June to be published by the National Institute of Statistics (INE) next month.
