Thirteenth Discounts: The Complete List!

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Thirteenth Discounts: The Complete List!

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The end of the year is one of the moments most awaited by a company's employees. Be it for get-togethers, the rest period or the chance to earn extra money to pay the outstanding bills, invest or buy Christmas presents. Yes, we are talking about the famous thirteen first salary.

O thirteen first salary it is a salary bonus paid by the company between the months of November and December to all employees who have a formal contract. It is a benefit provided by labor law that guarantees proportional payment per month worked during the year.

However, by following specific rules, this matter still generates many doubts for the employee, especially if the thirteenth has discount. And that's what we're going to address in the text.

See below how the calculation is done and which is discounted on the thirteenth.

How is the thirteenth calculation done?

the thirteenth is paid in two installments, both of which have different values. The first has a higher value, and the second a lower value. This is because the thirteenth salary has EHIC deduction, but this is only calculated in the second installment.

See below how the calculation of the thirteenth salary with and without discount.

Calculation of the first installment of the thirteenth without discount

A very common question that can arise among employees is whether the first installment of the thirteenth has a discount. As we said before, the value of the first installment is higher, that is, payment is made in full (no discount) and for this reason its calculation is simpler. But for that it is necessary to know the full value of the 13th salary.

Therefore, the employer must divide the employee's full salary by 12 (total months in a year) and multiply the result by the months worked. If the employee has worked all year, the account is done as follows:

Full salary / 12 months (1 year period) x 12 months (time worked)

However, this amount must have all the benefits and additionals that the employee normally receives, such as: overtime, commissions, etc.

For example, for an employee who earns BRL 3000 per month and has worked 8 full months of the year, the following calculation must be made:

  • Salary of R$3,000 / 12 months = R$250;
  • Result of R$250 x 8 months worked = R$2,000;
  • Addition of R$500 in benefits = R$2,500;
  • 13th of BRL 2,500 / 2 = BRL 1,250 per installment.

This is the calculation used to know the value of the installment that the employee should receive. In the first installment he will receive BRL 1,250 without discounts. The second installment is paid with discounts, see how the calculation is done below.

Calculation of the second installment of the thirteenth with discount

As we pointed out above, here the calculation is made from the value of the full installment, subtracting the discounts. But first, you need to understand which is discounted in the second installment of the thirteenth.

O thirteenth discounts EHIC according to the monthly contribution table and, depending on the salary range, there are thirteenth tax also.

The EHIC discount can be 8%, 9% or 11% on the gross salary or proportional to the months worked, according to the salary range.

monthly contribution table

Check out the monthly contribution table:

Wage

Discount

Up to R$ 1,751.81

8%

From BRL 1,751.82 to BRL 2,919.72

9%

From BRL 2,919.73 to BRL 5,839.45

11%

Above BRL 5,839.45 Fixed amount of BRL 642.34

To exemplify the calculation with EHIC discount, let's use the same case used above:

  • 13th of R$ 2,500 x 9% EHIC discount = R$ 225 (final EHIC value);
  • 13 of R$ 2,500 – R$ 1,250 of the first installment = R$ 1,250 of the 2nd installment;
  • 2nd installment of R$1,250 – R$225 of EHIC = R$1,025 of 2nd installment.

In this case, the EHIC discount is R$225 in the second installment. Now subtract R$225 from the gross salary, in this case R$3,000. The result is R$2,775. This amount is the basis for calculating the Income Tax discount amount.

The IRRF discount varies from 0 to 27.5% on the gross salary or proportional to the months worked, discounting EHIC.

Income Tax Table

Check out the income tax table, according to the salary range:

Wage

Discount

Portion to be deducted

Up to R$1,903.98

0% BRL 0

From BRL 1,903.09 to BRL 2,826.65

7.5%

BRL 142.80

From BRL 2,826.66 to BRL 3,751.05

15%

BRL 354.80

From BRL 3,751.06 to BRL 4,664.68

22.5%

BRL 636.13

Above R$ 4,664.68 27.5%

BRL 869.36

So, following the same example, if the basis for calculating the Income Tax discount amount is BRL 2,775 (gross salary or proportional to the months worked of BRL 3000 minus the EHIC discount), you fall under the rate of 7.5%.

  • Base salary of R$2,775 x 7.5% of IRRF discount = R$208.12;
  • Result of R$208.12 – R$142.80 (deductible portion of 7.5%) = R$65.32;
  • Income from the IRRF discount: R$ 65.32.

That is, considering the EHIC and IRRF discounts, the second installment of the 13th has discount total of BRL 287.32. Therefore, the employee will receive BRL 962.68.

In addition to the EHIC and IRRF, there are other discounts that must be made according to the specific calculation of each one of them. Which in turn must be applied in the second installment of the 13th. Let's list what the 13th salary deductions in the following topic.

What are the discounts?

every worker hired by the CLT regime have monthly salary deductions. Some discounts are mandatory, which is the case of EHIC and IRRF, others are discounts accepted by the employee himself because they are benefits.

Anyway, all mandatory and optional discounts are calculated on the 13th. The company can deduct VALE on the thirteenth salary, for example, among other benefits.

Check out the most common discounts on the employee's salary below:

  • EHIC;
  • IRRF (Withholding Income Tax);
  • Salary Advance (VALE);
  • Union Contribution;
  • Delays and Absences;
  • Meal ticket;
  • Transportation vouchers;
  • Health care;
  • Dental care;
  • Agreeable benefits (schools, gym, among others).

Other deductions made from salary do not apply to the thirteenth, so make sure that only these items are checked.

What are the values ​​of each installment?

To know the value of each installment of the 13th, it is necessary to make the calculation based on the full salary, where the first is 50% of the total and the second is 50% with EHIC and IRRF discounts. As we have already shown in the topic of the calculation of the thirteenth.

From these data in hand, to arrive at the second installment, just deduct from the gross salary the first installment of the 13th, the EHIC and the IRRF found in the tables above.

See below for the values ​​of each installment of the 13th:

Gross salary

1st installment 2nd installment Total amount receivable

(EHIC and IRRF discount)

Total discounts

(EHIC and IRRF)

BRL 1,000.00

BRL 500.00 BRL 420.00 BRL 920.00

BRL 80.00

BRL 2,000.00

BRL 1,000.00 BRL 820.00 BRL 1,820.00

BRL 180.00

BRL 3,000.00

BRL 1,500.00 BRL 912.30 BRL 2,412.30

BRL 587.70

BRL 4,000.00

BRL 2,000.00 BRL 1,113.80 BRL 3,113.80

BRL 886.20

BRL 5,000.00

BRL 2,500 BRL 1,362.38 BRL 3,862.38

BRL 1,137.62

BRL 6,000.00

BRL 3,000.00 BRL 1,753.66 BRL 4,753.66

BRL 1,246.34

BRL 7,000.00

BRL 3,500.00 BRL 1,978.66 BRL 5,478.66

BRL 1,521.34

BRL 8,000.00

BRL 4,000.00 BRL 2,203.66 BRL 6,203.66

BRL 1,796.34

BRL 9,000.00

BRL 4,500 BRL 2,428.66 BRL 6,928.66

BRL 2,071.34

BRL 10,000.00

BRL 5,000.00 BRL 2,653.66 BRL 7,653.66

BRL 2,346.34

BRL 15,000.00

BRL 7,500.00 BRL 3,778.66 BRL 11,278.66

BRL 3,721.34

BRL 20,000.00

BRL 10,000.00 BRL 4,903.66 BRL 14,903.66

BRL 5,096.34

BRL 30,000.00

BRL 15,000.00 BRL 7,153.66 BRL 22,153.66

BRL 7,846.34

BRL 40,000

BRL 20,000.00 BRL 9,403.66 BRL 29,403.66

BRL 10,596.34

BRL 50,000.00

BRL 25,000.00

BRL 11,653.66

BRL 36,653.66

BRL 13,346.34

*The calculations consider a worker who has no dependents

What to do if the company pays my 13th salary wrong?

O 13th salary is a worker's right and an obligation imposed on all companies contracting under the CLT regime. The deadline for payment of the first installment ends one day 30th of November. After that date, companies are fined for delay.

If you do not receive payment by the deadline, you can contact the Superintendence of Labor and file a complaint. If you have any questions, you can contact the union in your area of ​​work.

Now that you know that the 13th salary has discount and how to calculate, plan assertively and stay on top of all discounts to execute them in the best way possible.

Check out our complete guide with Salary Obligations Schedule and learn all about salary payments, IRRF, EHIC, SEFIP, FGTS, CAGED and much more.

Conclusion

HR Consultant UK can help if you have any questions about Thirteenth Discounts: The Complete List!
. Our HR consultant in London can assist you if you live in London. Suppose you live further afield thats not an issue! Visit our HR Consultants Near Me page to find the best consultancy nearest to you.
See you next time!

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