The 13th salary is an annual benefit that many workers in Brazil look forward to. Also known as the Christmas bonus, Brazilian law guarantees its payment, which represents an extra salary, usually paid at the end of the year. All workers with a formal employment contract, including domestic, rural and urban workers, are entitled to this benefit.
In addition, INSS retirees and pensioners also receive the 13th salary. The benefit amount is proportional to the length of service throughout the year. In this case, it is full for those who worked the entire year and proportional for those who started or ended their employment contract during the year.
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How to calculate the value of the 13th salary?
Calculating the 13th salary is simple. For those who worked the entire year, the amount is equal to a monthly salary. For those who worked part of the year, the proportion is 1/12 of the salary per month worked. For example, if a worker receives R$ 1,200 per month and worked for six months, his or her 13th salary will be R$ 600. It is important to consider variables, such as overtime and additional hours, which can increase the value of the benefit.
Benefit payment
The payment of the 13th salary must follow the deadlines established by law. The first installment must be paid between February and November, while the second installment must be paid by December 20th. In the event of termination of employment, the company must pay the 13th salary proportionally to the months worked up to the date of termination.
In the first installment, there is no income tax discount or INSS, but in the second installment, these discounts are applied. It is important to remember that the 13th salary is a worker's right and cannot be denied by the company
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