The second installment of the thirteenth salary must be deposited to 95.3 million Brazilians by next Friday (19). The first was paid by November 28, according to legislation.
One of the country’s main labor benefits, the extra salary will inject R$369.4 billion into the economy this year, according to calculations by the Inter-Union Department of Statistics and Socioeconomic Studies (Dieese). On average, each worker with a formal contract should receive R$3,512, adding the two installments.
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 and the second, between May 26th and June 6th.
Who is entitled
According to Law 4,090/1962which 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. As a result, 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 on leave 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. For each month in which they work at least 15 days, the employee is entitled to one-twelfth (1/12) 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. The thirteenth is subject to Income Tax, INSS and, in the case of the boss, the Service Time Guarantee Fund (FGTS). 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.
