The first installment of the 13th salary must be deposited by Wednesday (30), according to legislation. All professionals with a formal contract or who carried out some activity in this modality throughout the year are entitled to the bonus. This includes urban, rural, domestic and casual workers.
To find out about the amount of money that falls into the account, what are the discounts and how to calculate the value of the installments, the CNN Brazil Business spoke with Silvia Fidalgo, a partner at Ferraz de Camargo e Matsunaga Advogados, and Daniela Reis, a lawyer at Bocater Advogados. Check out:
When will the 13th salary be paid in 2022?
As provided by law, payment of the first half of the 13th salary must be paid between February 1st and November 30th. It corresponds to at least 50% of the benefit amount.
If requested by the employee, the worker can also choose to receive it with the vacation.
The other half of the amount must be paid no later than December 20, before the end of year festivities.
Although there is no legal provision, the employer may pay the 13th salary in a single installment, as long as it happens by November 30th.
How to know the value of 13°?
Every formal worker has the right to receive the 13th full salary — equivalent to one month’s salary — if he has worked the entire year. If you have not stayed 1 year at the company, the payment of the 13th year will be proportional to the length of service.
For example: if you worked 6 months, you get half the amount.
To count, each month must have more than 15 working days. That is, if the employee worked fewer days than established, that month should not be considered in the calculation.
How is the 1st installment of the 13th paid calculated?
The calculation of the 13th considers the gross salary — without deductions or advances — due in the month of December or, in the case of dismissal, in the month of settlement of the contractual termination. It is calculated based on the total remuneration, that is, the salary plus other remuneration portions, such as overtime, additional unhealthy or dangerous work, commissions and tips.
Divide the total monthly salary by 12 and then multiply the result by the number of months the activity has been carried out. In the case of a variable salary, the annual average of the months worked is calculated.
The first installment of the thirteenth is 50% of the value without discounts. The second installment is deducted from Income Tax and INSS.
For workers on sick leave, the company pays the amount proportional to the time worked, with the first 15 days of leave, while the INSS pays the remainder. If the worker is away for the whole year, the 13th will be paid in full by the INSS.
What are the charges deducted from the 13th salary?
As with the monthly salary, the 13th month also includes income tax and INSS deductions.
However, the incidence of taxes will only occur in the second installment of the 13th, which must be paid by December 20th.
Is it necessary to declare the 13th in the Income Tax?
Yup. The thirteenth salary is not only subject to Income Tax, but also to FGTS and INSS.
Income Tax is charged in the second installment. This means that the worker receives the first installment in full and, in December, the second installment must be paid with the discounts, as they are taxed directly at source.
* Under the supervision of Thâmara Kaoru
Source: CNN Brasil
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