First installment of the 13th salary must be paid by November 30th; understand the rule

The deadline for the payment of the first installment of the 13th salary of workers with a formal contract ends on the 30th of this month.

The 13th is an annual bonus and is paid based on length of service. If an employee has worked for twelve months, he must receive the full allotment. For those who provided services at the company for a shorter period of time, the amount must be proportional to the registration period.

The Superior Labor Court highlights that the 13th salary is provided for in article 7 of the Constitution, which guarantees social rights to Brazilian workers. The item is on the list of stone clauses, that is, it is a device that cannot be removed, only improved.

Know more:

When should the 13th be paid?

Under the law, companies have two options to pay off the benefit. The most common is to pay in two installments, the first between February 1st and the last business day of November and the second until December 20th. However, the benefit can also be paid in a single installment, until November 30th of each year.

How to calculate the value of the 13th salary?

The 13th has the same value as the gross salary for those who worked all year. The first installment corresponds to half of the remuneration. The second part of the allowance has a lower value, as it is levied on the social security contribution and income tax, which vary according to the salary range of the employee.

Anyone who worked for just a few months of the year will have to do a calculation to get the bonus amount. You will need to divide the gross salary by 12 months and then multiply by the months worked. See the example:

• BRL 2,500 (salary) / 12 (months) = BRL 208.33
• BRL 208.33 X 6 (months worked in the year) = BRL 1,250

In this case, the employee who has worked for six months, with a gross salary of R$2,500, must receive R$1,250 of 13th salary. As the first installment corresponds to 50% of the amount he is entitled to, he will receive R$ 625. The second installment will be smaller, with social security and income tax discounts.

It is also necessary to remember that to be eligible to receive, the employee must have worked for at least. 15 days within the year and cannot have been fired for cause.

How is the 13th for those who had a suspended employment contract?

Workers whose employment contract was suspended due to the Covid-19 pandemic could have a 13th child this year. If the employment contract has been suspended for three months, for example, the calculation of the 13th must take into account 9 of the 12 months of the year.

How does the 13th for INSS retirees work?

INSS retirees and pensioners have already received the two installments of the 13th salary for 2021. Payment was made in advance through a decree published on May 4 in the Diário Oficial da União.

The first installment of the benefit was paid between the 25th of May and the 8th of June and the second between the 24th of June and the 7th of July. Retirees, pensioners and insured persons receiving sick pay, accident aid and imprisonment allowance are entitled to the 13th salary.

The INSS informs that, if the amount has not been received, the insured must open a requisition on the Gov.br portal or on telephone 135, requesting payment. The estimated time for order analysis is 45 calendar days. For those who had their retirement or pension approved after the official calendar, the installments will be added to the November and December sheets, says the agency.

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