The formal workers receive the second installment of the 13th salary until next Tuesday (20), according to the legislation. The first installment was paid by November 30th.
All professionals with a formal contract or who carried out some activity in this modality throughout the year are entitled to this bonus. Temporary workers or those who have had maternity or medical leave are also entitled to receive the amount.
The extra salary can be paid even if the worker has not completed 12 months in the company. In this case, an amount proportional to the period worked will be paid.
The second installment of the 13th salary should inject R$ 112.9 billion into the Brazilian economy, according to a survey by the National Confederation of Goods, Services and Tourism (CNC).
Check out the main questions about the benefit:
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 2nd 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 twelve 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. In the second installment, deposited on the next 20th, Income Tax and INSS are deducted — so, do not be surprised by the difference in value in relation to the first installment.
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 to do if I didn’t receive the first installment?
The 13th salary is a benefit to be paid obligatorily to all contracted workers. Non-payment is considered an infraction and will result in a fine for the employer.
If the worker does not receive the 13th, he can formalize a complaint to the Ministry of Labor and Social Security🇧🇷
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 supervision of Ligia Tuon
Source: CNN Brasil
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