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The 13th salary is an annual benefit eagerly awaited by many workers in Brazil. Also known as the Christmas bonus, Brazilian law guarantees its payment, which represents an extra salary, generally 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 paid in full to those who worked all year and proportionally to those who started or ended their employment contract during the year.
See also: Pay in installments in up to 24 payments; See how
How to calculate the 13th salary amount?
Calculating the 13th salary is simple. For those who worked the entire year, the amount is equal to one monthly salary. For those who worked part of the year, the calculation is based on 1/12 of the salary for each month worked. For example, if a worker earns R$ 1,200 per month and worked for six months, their 13th salary will be R$ 600. It is important to consider variables such as overtime and additional pay, which may increase the benefit amount.
Benefit payment
The payment of the 13th salary must follow the deadlines established by law. The payment of the first installment must take place between February and November, while the second installment must be paid by December 20. In the event of termination of the contract, the company must pay the 13th salary proportionally to the months worked up to the termination date.
In the first installment, there is no deduction for income tax or INSS, but in the second installment, these deductions 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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