Payment of the Thirteenth: how to calculate?

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Payment of the Thirteenth: how to calculate?

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As the end of the year approaches, many workers already have expectations and plans for receiving the thirteenth salary. After all, it is extra income that can be used for many purposes, such as paying off debts, traveling or investing in future projects.

Implemented in the UK in 1962, the 13th salary is a year-end bonus granted to all workers who work with a formal contract. This right guarantees that each month worked, the employee receives 1/12 (one twelfth) of his salary. In other words, if you have worked the whole year, you will receive an extra salary.

In addition to being a great labor benefit, the 13th is an advantageous initiative for the economy, as it contributes to the commercial sector (due to the end-of-year festivities).

Check out, in this post, a guide with the main questions about thirteenth and how to calculate. Follow up!

Who is entitled to the 13th salary?

O thirteen first salary is a right guaranteed to every urban, domestic, rural or self-employed worker who has signed license.

According to the CLT, after 15 days of service, the worker is already entitled to the 13th salary. EHIC retirees and pensioners also receive this benefit.

Even if the employment contract is terminated, the worker also receives payment, which will be proportional to the months worked (except in cases of dismissal for cause).

Who is not entitled to the 13th salary?

As mentioned above, people who have been dismissed for just cause are not entitled to the thirteenth salary. Interns are also not entitled to the 13th salary.

If the worker accumulates more than 15 days of unexcused absences during the same month, he or she loses the right to a portion of the thirteenth salary. Therefore, the absenteeism control it's essential.

With the exception of the cases above, all other types of CLT contract are entitled to the 13th salary.

How is the thirteenth calculated?

Employees who worked every month of the year receive the same amount as their full salary, and EHIC, IRRF and alimony (if any) discounts may occur. Those who worked for less than 12 months do not receive the full amount of the thirteenth month, but a proportional amount.

To find out the value of Thirteenth, just divide the salary by 12 and multiply by the number of months worked in the year. If the employee has worked less than 15 days in their first month, that month does not enter the account.

The calculation of the thirteenth is done as follows:

Full salary / 12 months x 12 months worked

For a better understanding, see the example below (considering a base salary of R$1,000):

BRL 1,000 / 12 (months of the year) = BRL 83.33

BRL 83.33 x 12 (months worked) = BRL 999.96

Value of the 13th: BRL 999.96 (without discounts)

To calculate the proportional 13th, just change the months worked:

BRL 1,000 / 12 (months of the year) = BRL 83.33

BRL 83.33 x 9 (months worked) = BRL 749.97

Value of the 13th: BRL 749.97 (without discounts)

Calculation of unhealthy and hazardous work premiums

When the worker is exposed to risks in his workday, he earns an additional amount to the 13th, which can be called “additional for unhealthy or hazardous conditions”.

when there is unhealthiness, it is understood that the worker is exposed to agents that are harmful to health. Some of the activities that involve unhealthy conditions are: continuous noise, heat and cold, ionizing and non-ionizing radiation, humidity, chemical agents and biological agents.

In this case, the additional can be 10%, 20% or even 40% on the minimum wage. To calculate, just do the math below:

Additional for unhealthy work = normative wage x % unhealthy work

when there is dangerousness, means that the worker is at risk of death during the execution of their activities. Some of the main areas involving danger are: operations with explosives, flammables, exposure to theft or physical violence, activities involving electricity and motorcycles.

In this case, the additional amount corresponds to 30% of the base salary, but it is necessary to consider the months that the worker went through this risk. To find out the value, do the calculation below:

Additional for Hazardous Work = base salary x % hazardous work: 12 x number of months in hazardous activity

The 3 three exceptions to the thirteenth pay rule

In three specific cases, it is necessary to take into account some factors to perform the payment of the thirteenth. They are: vacation, termination and leave/leave. See each one in detail below:

who takes vacation is entitled to the 13th advance, so the employee can request that the 13th advance be paid together with their vacation. This request must be made in the month of January, and the employer cannot refuse – this request is considered a right of the worker.

As it is the company that decides the date of the vacation, it is very common to see them scheduling vacations only in the second semester for those who ask for an advance payment of the 13th on vacation. Thus, in the event of a termination, the company does not lose money, as it would have to pay the 13th proportion anyway.

When the employment contract is terminated, whether due to unfair dismissal or because the worker himself asked for it, the payment of the thirteenth payment on termination (proportional to the time worked in the year) is mandatory. See how the calculation is done in this case:

  1. Take last month's salary and divide by 12;
  2. Multiply by the number of months worked in the year. In incomplete months, you count as a full month if the person worked more than 15 days in that month; otherwise, ignore the month on the account.
  3. If there is variable remuneration, calculate the average of the variables for the year. Divide this average by 12. Multiply it by the number of months worked in the year. Finally, in incomplete months, count as a whole month if the person worked more than 15 days in that month; otherwise, ignore the month on the account.

In case of sick leave, you consider days away as days not worked for the calculation. The 13th of this period can be paid by Social Security, upon request of the worker.

Who is on maternity leave receives thirteenth. In these cases, you don't need to know how to calculate the thirteenth. Just pay normally as if the months the employee spent away had been worked normally.

After this step, when you deliver the SEFIP (FGTS collection system), inform what was the amount paid so that it is deducted from the amount your company owes to Social Security.

So, in practice, even if you pay this thirteenth, in the end it is paid by Social Security and you get the money back.

How is the thirteenth salary paid?

The payment of the 13th can be done in two ways: in a single and full installment, which can be paid until November 30th, or in two installments.

If the thirteenth payment date falls on a Sunday or holiday, the employer must bring the payment forward to the last business day before.

The term for payment of installments

The first installment of the 13th installment must be paid between February 1st and November 30th. This date varies, as the employee can request the advance of the thirteenth holiday.

The second installment must be paid by December 20th. It is in this installment that the EHIC and IRPF.

The calculation of installments

The two installments of the 13th have different values. The first has no discounts, so its value is higher.

To find out the value of the first installment, just divide the last salary received by 12, multiply the result by the number of months worked and divide it into 2 (without discounting Income Tax and EHIC). See the example below:

R$1,000 / 12 (months of the year) = R$83.33;

R$83.33… x 12 (months worked) = R$1,000;

Value of the 13th: R$1,000 (without discounts);

Value of the 1st installment: R$500.

If the company offers an increase during the year, the salary to be considered is the highest. Also included in this account are benefits of a salary nature, such as overtime, nightly surcharges or commissions.

To know the value of the second installment, it is necessary to subtract the EHIC and Income Tax discount. The EHIC discount must be calculated first, it can be 8%, 9% or 11% according to the salary range (check the table here).

Using the example above, it is possible to do the calculation in a simple way:

13th of R$999.96 x 8% of EHIC discount = R$80.00;

13th of R$1,000 – R$500 of the 1st installment = R$500 of the 2nd installment;

2nd installment of R$500 – R$80.00 of EHIC = R$420.00 of the 2nd installment.

To find out how much will be deducted from the income tax, subtract the EHIC deduction from the gross salary. In this case, the result is R$ 920. This amount is the basis for calculating the Income Tax discount amount, which can be from 0% to 27.5% (discounting EHIC), according to the salary range (check another table here).

According to the government table, the example mentioned above falls within the 0% rate, that is, there is no IRPF discount.

Let's now illustrate a situation as if there is a discount. Imagine a base amount of R$2,500. It would fall within the 7.5% rate. To make the calculation, it would be enough to multiply R$ 2,500 by 7.5%, and the result would be R$ 187.50.

Then, it would be necessary to subtract the deductible portion (which corresponds to 7.5% in the table) from R$ 142.80. The result would be R$44.70, the value of the income tax discount.

In summary, the amount of the second installment of the 13th salary is the amount of the first installment, less EHIC and IRRF discounts.

What happens if the company doesn't pay the thirteenth?

As a right guaranteed by law, the company has an obligation to pay the 13th to all employees who have a formal contract. If the company doesn't pay, it's the one who suffers losses. You will have to pay a fine of R$ 170.00 per person. Case the organization delay payment, is also fined.

If the employee does not receive the 13th grade by the deadline, he can contact the Superintendence of Labor and file a complaint to request payment. If you have any questions, you can also contact the Union in your area of ​​work.

How to make the 13th salary pay?

That long-awaited extra buck barely arrived and disappeared at the same time?

To use this value intelligently, you need to plan ahead. You need to identify what your priority is right now: debt, parties, travel, education, investment, and more.

So check it out Some tips:

Create a table containing all your expenses, and a description of each item. Separate expenses between urgent, essential and superfluous. That way you can control exactly what goes in and out of your account, which then makes it easy to use Thirteenth smartly.

  • Pay the debts first

Sometimes, the thirteenth salary doesn't pay off debts completely, but it reduces a large part of the value. This should be your priority so that you pay less interest.

  • Set aside a part to accomplish goals

Depending on your financial situation, you don't need to use the entire 13th with a single goal. You can split the money and spend it on personal matters relevant to you: courses, travel, etc.

  • save and invest for the future

If you don't have any urgent expenses on paper, consider saving the 13th, or investing (in the CDB, for example). It's important to have an emergency reserve, because we never know when unforeseen events can happen.

In this post, we try to answer the main doubts when it comes to thirteenth. As you have seen, payment of the thirteenth salary is mandatory for workers with a formal contract. If you or your employee meet the above rules, this extra value will be guaranteed.

To ensure that the employee's right is actually being fulfilled, pay attention to deadlines, rules and the correct calculation!

If you enjoyed this post, why not check out our ebook on how organize the financial sector companies? Happy reading and see you later!


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