Second installment of the 13th salary must be paid by this Monday; understand

The deadline for payment of the second installment of the 13th salary ends this Monday (20). Aimed at workers with a formal contract, this second half of the benefit comes with some discounts, such as Income Tax and INSS.

The 13th is a registered worker’s right and is calculated in proportion to the time the employee has worked during the year.

The deadline for this second installment is specific for companies that opted to pay the benefit in two parts. That’s because they can choose between paying off the full quota at once or splitting it into two fractions. For companies that opted for a single payment, the deadline ended on November 30th.

Unlike what happens in the first part, which is paid without discounts, this second installment of the 13th includes withholding income tax and social security contribution.

The 13th is provided for by the Federal Constitution and is part of the entrenched clauses, which are items that cannot be removed from workers, only improved. It must be paid to all employees who work under the CLT regime, and companies are subject to fines for late payment or non-payment.

When should the 13th be paid?

By law, the first installment or the full amount of the 13th installment must be paid by the last business day of November. The second installment matures until December 20th.

How much should I get from 13th?

The 13th is equivalent to a monthly salary, but proportional to the time you worked during the year. Therefore, if the employee worked in the same company and with the same salary in the last 12 months, the thirteenth must have the same value of a monthly gross salary.

In the case of those who worked for a few months, it is necessary to make an account to reach the amount to be paid. It is necessary to divide the base salary by twelve and then multiply it 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 the example above, an employee who has worked for six months, earning a salary of R$2,500, is entitled to R$1,250 from 13th grade without discounts. If divided into two installments, the first must be R$750 and the second, which would have the same amount, suffers social security and income tax discounts.

The two charges that apply to the 13th vary according to the gross salary.

Are all employees entitled to the 13th?

According to the Superior Labor Court (TST), all workers with a formal contract who provided services for at least 15 days during the year are entitled to the 13th.

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 organ.