The proportional thirteenth is one of the rights of the worker foreseen by the CLT. However, like most matters related to the personnel department, this issue also raises doubts about its operation, calculations and how to make the payment in the correct way.
In order to guarantee the adequate compliance with the precepts of the 13th proportional salary, professionals personal department need to keep up to date, especially after the labor reform which brought about a series of changes in several laws.
In this article, you learn how to calculate the proportional of the thirteenth termination, in addition to how this benefit works in practice, as well as learning how to calculate it, d. Read on!
What is the proportional thirteenth?
THE Thirteenth, also known as a Christmas bonus, is the amount received by the worker at the end of the year and which corresponds to every 1/12 of the monthly wages he receives. This right is foreseen for all workers who work under the CLT regime, that is, with the popular formal contract.
The proportional thirteenth refers to the months worked by the professional during the year, being valid for the professionals who resigned from the company, or were dismissed without just cause.
There are two situations in which the payment of the proportional 13th occurs:
- When the employee leaves the company before the end of the year.
- When the worker is hired after the beginning of the year.
It is worth mentioning that, when less than 15 days were worked in the month, without a justification by the employee, he / she loses the right to receive the 13th referring to the period. The same happens in case of dismissal for just cause: the employee also stops receiving this benefit.
What does the CLT say about the proportional thirteenth?
As already stated, according to the CLT, based on Article 1 of the Law No. 4,090 of 07/13/1962, the thirteenth proportional salary will correspond to 1/12 of the remuneration due in December, by month of service of the corresponding year.
CLT also specifies a rule that alters the calculation of the proportional thirteenth when the employee, who received a fixed salary, starts to receive commissions. In this situation, the calculation structure changes and starts to be calculated on the months of fixed remuneration on top of the salary and, for the commissioned months, from the average of the commission value between those months.
THE early warning worked normally counts for the calculation of the 13th proportional salary. It is worth remembering that these values must be settled in accordance with the rules governing other termination rights: on the first business day following the end of the prior notice or 10 days after notification of the dismissal when the notice is indemnified.
It is very important that the company is aware of the rules according to the CLT. Failure to comply with the laws can lead to the collection of fines, problems with inspection or even labor lawsuits for the company.
It is important to emphasize that since the implantation of the eSocial, data collection is much more rigid, requiring an extremely correct accountability of the company in relation to employees. Thus, all attention is valid, from the updating of information to the payment of royalties.
Find out how to integrate the variables in the 13th salary:
Do you know how to identify the variables of a salary? See below:
- Profit Sharing (PLR);
- Bonuses and gratuities
- Shareholding Interest etc.
These bonuses must be added to the base salary. And, so that there is no difference between the collective norms, most professional categories have considered the average for the last semester or year. Know the formula below:
- Consider the variable amounts paid monthly;
- If necessary, check and correct the value found in accordance with the collective protocol governed by the employee’s professional category;
- Add the values found and divide by the number of months worked in the year;
- The value found corresponds to the value of the full average, that is, for those who worked 12 months in the year;
Heads up! If the employee has not worked 12 months of the year, consider the value found in item 3, divide by 12 and multiply by the number of months worked.
- Multiply the value obtained by 1.166666, referring to the weekly paid rest, according to the Law 605/49.
Ready! You have reached the final result of the variables for integration in the thirteenth salary.
How to calculate the average overtime for 13th proportional salary?
Consider the formula above and follow the steps below to add the values referring to overtime in the calculation of the thirteenth. Look:
- Consider all overtime for the period worked;
- Divide the number by the 12 months of the year, or proportional to the months worked, and the value obtained will correspond to the full average;
- Divide the amount again by 12 and multiply it by the number of months worked. The result obtained corresponds to the amount of overtime to which the employee is entitled;
- Multiply the number of overtime hours by the amount paid for December overtime hours;
- Consider the amount and multiply the value found by 1.1666.
In short: overtime and commissions are averaged. This means that all overtime and variable commissions for the year are added up and divided by 12. The final result obtained is added to the value of the 13th salary and, finally, deposited for the employee.
Now that you know how to average overtime for 13th proportional salary, how about understanding what changes the labor reform brought to the thirteenth proportional salary?
Did the labor reform bring changes in the proportional thirteenth?
THE labor reform held in 2017 brought some new contract templates of work. Consequently, the terminations and the payment of the proportional thirteenth relating to these contracts have some peculiarities.
Below, you can see the main aspects to be taken into account after the labor reform:
Resignation by mutual agreement
In this type of termination, the disinterest in the continuity of the employment contract comes from both the employee and the employer. That is, it is an agreement between the two parties. This dismissal was regularized by the Article 484-A of labor reform and, in this case, the law provides for the payment of the proportional thirteenth payment to be maintained.
THE intermittent journey The work schedule includes employees on a subordinate basis, but on a non-continuous basis, alternating periods of service provision and inactivity. The payment of employees who work in this type of contract is calculated hourly or daily.
When the employment relationship is terminated, the proportional thirteenth it must be paid normally, but the calculation is made based on the days worked and not the month, as usual.
As for the payment of an agreement in the case of dismissals without just cause or request by the employee, the rules remain the same: the calculation must be done normally, and also included in the payment of other rights, such as unsuccessful holidays and advance notice.
How to calculate the proportional thirteenth on termination?
Workers who have been dismissed without just cause or at the request of the worker are entitled to the thirteenth proportional termination. In these cases, following the step by step below to perform the calculation can help a lot:
- Take the value of wage the last month worked and divide by 12. Remember that the amount must contain everything: bonuses, overtime, bonuses, etc;
- Multiply the result by the number of months worked in the year;
- If the employee has not worked for the full month, but has worked for more than 15 days, this month is included in the calculation as normal. If you worked for less than 15 days, this month is not counted.
- If the person receives a variable remuneration, average the amounts received throughout the year to use as salary in the account;
- The calculated value of the proportional thirteenth must be paid upon termination of the employee.
Practical example for calculating the proportional 13 °
We will take into consideration an employee who receives a monthly remuneration of £ 1,200.00, without additional or overtime. This employee worked for 5 full months and another 20 days of the current month.
In this case, the calculation looks like this:
- Calculate the value for each month worked = 1200/12 = £ 100.00;
- Multiply the individual amount by the number of months. In this case, as he collaborated for more than 15 days in the last month, that month is also counted. Thus, the account is: 100 x 6 = £ 600.00.
Therefore, the employee will be entitled to receive £ 600.00 as a proportional thirteenth in the settlement of the termination values on account of his resignation.
Watch the video below and learn from Andrew Rosa, one of HR Consultants UK’s developers, how to pay the thirteenth on termination.
As we can see, the calculation of the proportional thirteenth itself is not at all complicated. What can cause problems when doing the math is the lack of precision in the workers’ data. So it is important to keep all information up to date.
Now that you know how to calculate the proportional of the thirteenth, it is easier to guarantee the company’s adequacy to the labor legislation without fearing inspections or future lawsuits for errors in the payment of the termination.
In addition, the correct payment of benefits values the company, whether with current employees or future professionals.
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