Knowing how to calculate the thirteenth, the company benefits from making the payment on time and with the due amounts calculated. This avoids any kind of inconvenience, unforeseen circumstances and even judicial problems, since its value is provided for by Law 4090/62.
After all, even though it is very present in the lives of professionals with a formal contract (the CLT regime), the thirteenth salary still causes some doubts among employers and HR professionals.
Hence the importance of this article for learning how the thirteenth salary works. Thus, you and your employees can prepare the payment without any unforeseen problems or problems.
So, follow us on this text and find out how the 13th salary is calculated!
What is the thirteenth salary?
Before we know how much is the thirteenth, we will understand the essence of this bonus provided for by the labor law
The thirteenth salary is a complementary amount to the salaries paid throughout the entire year – hence the name. And it is a very simple account: for the professional who worked during the whole year in the same company, the payment of the thirteenth occurs in full, that is, a whole extra salary.
What does the legislation provide?
THE payment of the thirteenth was instituted by Law 4090/62 as a Christmas bonus. Even because of this, the payment became something characterized in the last months of the year.
Before the law signed by João Goulart, companies paid their own christmas bonuses in values decided by the organization. Sometimes, the company could decide not to pay anything.
But the custom became a rule and had a value defined by law. However, it is a mistake to believe that the thirteen first salary it should only take place in December.
In fact, the first installment of the value of the thirteenth has to be deposited in the professional's account until the day November 30 of the current year – equivalent to half your salary. And this without adding tax discounts to the professional.
The second installment has to be made until the 20th of December. In this deposit, however, there are discounts (such as FGTS, IRRF and EHIC).
With that, the expectation is to consider the last two months of the year, when we speak when the thirteenth is paid.
It is worth mentioning, however, that the thirteen first salary it can be deposited from the 1st of February on account of the anticipation of vacations, for example.
How to calculate the thirteenth?
For calculate the thirteenth, it is important to take the following steps:
1º The first step to learn how to calculate the thirteenth starts with the monthly salary divided by 12 (the number of months in the year);
2nd, then you multiply that value by number of months worked that year.
If the employee did not work the entire month during the year, the period should be considered in full if he was present, at least, in 15 days of the month.
When calculating the 13th salary, remember to consider all extras:
- dangerousness;
- function bonus;
- unhealthy, among others.
The idea here is really to pay an extra salary – which is equal to what he will receive in December.
This is basic rule to understand çhow to calculate the thirteenth, if the person has no variable remuneration.
What to do in cases of variable remuneration?
For cases where there is a variable, the step by step of how to calculate the thirteenth is a little different.
THE Decree 57155 of 1965 added a few more rules that we have to take into account:
2nd Art For employees who receive variable salary, in any capacity, the bonus will be calculated on the basis of 1/11 (one eleventh) of the sum of the variable amounts due in the months worked until November of each year. This bonus will be added to that corresponding to the part of the fixed contractual salary;
Single paragraph. Until the 10th of January of each year, after calculating the portion of the month of December, the calculation of the bonus will be revised to 1/12 (one twelfth) of the total due in the previous year, with the correction of the respective bonus with the payment or compensation of possible differences.
In other words, we have the following calculation of the thirteenth salary:
- add up all the variables of the year, from January to November, and divide by 11;
- pay the bill result to the thirteenth;
- after December passes and you have the value of the December variable, you add up all the variables from the previous whole year and divide by 12. If there is a difference between the value of this account and the previous one, you make a discount or payment of the difference until the January 10th.
So, in practice you pay the average of the variables for all months of the year. But since the 13th needs to be paid in December, there is this adjustment to be able to consider all these variables.
What about absences and absences?
To understand how calculate the thirteenth salary in the face of these situations, we will understand a difference: what are justified and unjustified absences.
The first occurs through a means that proves the need for the absence of the professional (such as a medical certificate). The second, in turn, does not require the employer's obligation to pay it.
Thus, in the payment of the 13th salary, justified absences are not considered as a basis for reducing the amount to be paid. Unjustified ones, yes.
And who hasn't worked at the company all year?
Let's say, for example, that an employee was hired in July. Thus, the HR sector will calculate the thirteenth in proportion to the months worked in that year.
For example: for the first installment, the professional must have his salary divided by 12 and then have the individual value multiplied by the number of months worked until November.
Please note: if the professional worked less than 15 days, in his first month at the company, this period does not enter the formula for calculating the thirteenth.
Thirteenth salary frequently asked questions
1. Do you have to calculate the 13th for the dismissed employees?
Here is important to note that this can happen at any time and not only in the periods traditionally designated for the first or second installment of the 13th salary.
After all, layoffs are subject to occurring on any day or month of the year. And as soon as it is done, the company is obliged (by law) to pay off the payment of the thirteenth at the same time.
Therefore, when firing an employee (or accepting your resignation), it is important to calculate the thirteenth based on the period worked – amount paid together with all other sums pertinent to the contractual termination.
This should not only happen in cases of dismissal with just cause. The company is not obliged to pay the amount of the thirteenth in this type of occurrence.
2. Who is entitled to the thirteenth?
Has right to thirteen first salary every worker with a portfolio record for at least 15 days during the year. This is the structural basis for calculating the thirteenth.
Thus, if the person has not worked the full year, he will receive the thirteenth salary proportional to the time worked in the year.
In addition, if it is turned off during the year, you should receive your proportion of the thirteenth as soon as your contract is terminated
THE calculation of the thirteenth is regulated by the aforementioned Law 4090/62 article first, which says:
1º – The bonus will correspond to 1/12 of the remuneration due in December, by month of service, of the corresponding year;
2nd – The fraction equal to or greater than 15 (fifteen) working days will be considered as a full month for the purposes of the previous paragraph.
But in this account of the thirteenth, it is good to understand that there are some aspects to be considered. Let's understand what they are?
3. Are retired people entitled to the thirteenth salary?
Retirees should also keep an eye out when the thirteenth leaves. The same law (4090/62) proposes the payment of the 13th at the end of the year for retirees as well. Even retirees who have chosen to continue working are entitled to the benefit.
When the retiree only receives the benefit, the calculation of the thirteenth is done by Social Security. In its description, it is foreseen as “Annual allowance”.
4. Can the thirteenth be advanced?
THE thirteen first salary started to be paid in two installments as of the approval of the law 4749/65:
2nd Art – Between the months of February and November of each year, the employer will pay, as an advance of the bonus referred to in the preceding article, at one time, half of the salary received by the respective employee in the previous month.
How advance, everything we talked about before still counts, but a piece will be paid before.
Between February and November, at your company's discretion which month will be made, you pay your employee half of the previous month's salary.
It is worth noting that you do not have to pay all employees in the same month, which helps to ease the bills in many cases.
However, there are cases in which this is modified by Collective agreement, forcing the company to pay everyone in the same month, except in the case of a holiday order. Or even oblige the advance to be paid earlier in the year. Always check how your union's collective bargaining agreement works.
In this half, it is also important that you consider the variable income. The calculation is very similar to the previous one: takes the number of months that have passed and pays the average variable earnings in the period.
Once this payment has been made, when it arrives in December you may have to pay something different or lower because the salary has changed or the variable has decreased.
No problem: the payment made in the second installment comes to complete the value and does not necessarily have to be equal to or greater than the previous. So much so that often the second installment ends up being called the “Installment Installment”.
5. What happens when the company is late or does not pay the 13th salary?
As we have already said, the payment of the thirteenth salary is not an option for companies that hire under the CLT regime, but an obligatoriness.
So, the value of the thirteenth in the employee's account is protected by law 4090/62. And if the organization does not make the payment or delay it, there is a violation of the labor law.
What can happen to offenders? If it is assessed by a labor inspector, the company may suffer a heavy fine. Consequently, this affects the organization's revenue and financial planning.
In cases of late payment through the Collective Agreement of its category, the company can obtain a clause that allows the retraction of the amount to be paid in arrears.
6. Collection of FGTS in the account of the thirteenth?
Finally, when calculating the thirteenth salary, every company must consider the payment and collection of taxes on the benefit.
On here, there is the collection of 8% of the value for FGTS in each installment of the thirteenth: the advance and also the second installment.
Remember to collect correctly. It needs to be done until the 7th of the month following the payment of each installment.
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