The thirteenth proportional is one of the workers' rights provided for by the CLT. However, like most matters related to the personnel department, this topic also raises doubts about its functioning, calculations and how to pay correctly.
To ensure proper compliance with the precepts of the 13th proportional salary, the professionals of the personal department need to keep up to date, especially after the labor reform which brought about a series of modifications in several laws.
In this article, you learn how to calculate the thirteenth proportional on termination, as well as how this benefit works in practice, and learn how to calculate it, d. Read on!
What is the thirteenth proportional?
O Thirteenth, also known as a Christmas bonus, is the amount received by the worker at the end of the year and corresponds to every 1/12th of the monthly wages he receives. This right is provided to all workers who work under the CLT regime, that is, with a popular formal contract.
already the thirteenth proportional refers to the months worked by the professional during the year, being valid for professionals who resigned from the company, or were fired 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 start of the year.
It is noteworthy that, when less than 15 days were worked in the month, without an employee's justification, he or she loses the right to receive the 13th for the period. The same happens in case of dismissal for just cause: the employee also does not receive this benefit.
What does CLT say about the thirteenth proportional?
As already said, 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, per month of service in the corresponding year.
The CLT also specifies a rule that changes the calculation of the thirteenth proportional when the employee, who received a fixed salary, starts to receive commissions. In this situation, the calculation structure changes and is calculated based on the months of fixed remuneration on top of the salary and, for commissioned months, based on the average of the commission value between these months.
O early warning worked normally counts for the calculation of the 13th proportional salary. It is worth remembering that these amounts must be settled in accordance with the rules that govern other termination rights: on the first business day following the end of notice or 10 days after notification of dismissal when notice is indemnified.
It is very important that the company is aware of the standards according to CLT. Failure to comply with the laws can generate fines, problems with inspection or even labor lawsuits for the company.
It is important to emphasize that since the implementation of the eSocial, the verification of data is much more rigid, requiring an extremely correct accountability of the company in relation to employees. Thus, every attention is valid, from updating the information to the payment of rights.
Learn how to integrate the variables into the 13th salary:
Do you know how to identify the variables of a salary? See below:
- Profit Sharing (PLR);
- Bonuses and bonuses
- Shareholding etc.
These bonuses must be added to the base salary. And, so that there is no difference between the collective norms, most of the professional categories have considered the average for the last semester or year. Get to 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 a year;
Heads up! If the employee did not work the 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 amount obtained by 1.16666, referring to paid weekly rest, according to Law 605/49.
Ready! You arrived at the final result of the variables for integration in the thirteenth salary.
How to calculate the average overtime for proportional 13th salary?
Consider the formula above and follow the steps below to add the values for overtime in calculating 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;
- Again divide the amount by 12 and multiply 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;
- 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 calculate the average overtime for proportional 13th salary, how about understanding what changes the labor reform brought to the proportional thirteenth salary?
Did the labor reform bring changes in the thirteenth proportional?
THE labor reform held in 2017 brought some new contract templates of work. Consequently, the terminations and payment of the thirteenth proportional payment relating to these contracts have some particularities.
Below, you can see the main aspects to be taken into consideration after the labor reform:
Dismissal by mutual agreement
In this type of termination, the lack of interest in the continuity of the employment contract on the part of 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 the labor reform and, in this case, the law provides that the payment of the proportional thirteenth will be maintained.
THE intermittent journey work includes employees under a subordination regime, but not continuously, alternating periods of service provision and inactivity. The pay of employees working under this type of contract is calculated by the hour or by the day.
When there is termination of the employment relationship, the thirteenth proportional it must be paid normally, but the calculation is based on the days worked and not the month as usual.
As for the payment of an agreement in dismissals without just cause or request by the employee, the rules remain the same: the calculation must be done normally, being also included in the payment of other rights, such as overdue vacation and prior notice.
How to calculate the thirteenth proportional on termination?
Workers who have been dismissed without just cause or at the worker's request are entitled to a proportional thirteenth upon termination. In these cases, following the step-by-step instructions below to perform the calculation can help a lot:
- take the value of wage of the last month worked and divide by 12. Remember that the value 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 the entire month, but has collaborated for more than 15 days, this month is included in the calculation normally. If you worked for less than 15 days, this month is not counted.
- If the person receives variable remuneration, average the amounts received over the entire year to use as salary in the account;
- The calculated amount of the thirteenth proportional must be paid on the employee's termination term.
Practical example for calculating the 13th proportional
Let's take into account an employee who receives a monthly remuneration of £1,200.00, without additional or overtime. This contributor worked for 5 full months plus 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 = R$ 600.00.
Therefore, the employee will be entitled to receive R$ 600.00 as a thirteenth proportional payment in the settlement of the severance payments due to his/her dismissal.
Watch the video below and learn from Andrew Rosa, one of Xerpa's developers, how to pay the thirteenth on termination.
As we can see, the calculation of the thirteenth proportional in itself is not complicated at all. What can cause problems when doing the math is the lack of precision in the workers' data. That's why it's 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 fear of inspections or future lawsuits due to errors in the payment of termination.
In addition, the correct payment of benefits values the company, whether with current employees or future professionals.
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