The thirteenth is described as a salary bonus, an extra salary, which is paid to workers every year. However, it is necessary to know thirteenth: who is entitled to receive?
Employees working under the CLT (Consolidation of Labor Laws) regime are entitled to the thirteenth salary. However, in 2021 a new law implemented different calculations for those who suffered contract suspension or reduced wages due to the Covid-19 pandemic.
By the end of August, more than 7 million suspensions of employment contracts or wage reduction had been counted, revealed the Ministry of Economy.
Taking this data into account, it is important for the company and for the employee himself to know who is entitled to the thirteenth salary and what are the main changes this year.
In this article we will talk?
- What is thirteenth ?;
- What does the law say?;
- Law 14.020: what changes does this law bring?
- Thirteenth: who has the right ?;
- Wage reduction and contract suspension: what has changed in 2021 ?;
- How does the calculation look in cases of reduced working hours and contract suspension ?;
- How to calculate the thirteenth ?;
- What happens to the 13th if the contract is suspended ?;
- What happens to the 13th in case of a salary reduction?
Want to know how calculate the thirteenth the right way in 2021? Go ahead in this article and avoid mistakes.
What is the thirteenth?
The thirteenth is a benefit for the worker instituted in Brazil in 1962, by Law 4,090, of 07/13/1962, sanctioned by the then president João Goulart.
The law provides that in every year the worker with a formal contract receive an extra salary as a bonus for your services. It is part of the mandatory labor benefits.
What does the law say?
Law 4,090, of 07/13/1962 details the payment of this bonus well, detailing it as a “Christmas Bonus for Workers”.
Art. 1 – In December of each year, every employee will be paid a salary bonus by the employer, regardless of the remuneration to which he / she is entitled.
Recalling that the legislation provides for the thirteenth salary to be paid considering the number of months worked, that is, that is to say to calculate the thirteenth it is necessary to consider the proportional period.
For this reason, with the reduction of workload and temporary suspension of contracts, carried out in 2021 due to the pandemic, it is essential to know: in the thirteenth, who has the right considering Law 14,020?
Law 14.020: what changes does this law bring?
First, let's understand the Provisional Measure 936, implemented by the government in 2021, and which later became Law 14,020.
It served to contain the closure of many companies due to the coronavirus crisis.
Her main idea is preserve jobs and make labor relations more flexible, as article 2 of the law says.
Art. 2 The Emergency Program for the Maintenance of Employment and Income is hereby instituted, with application during the state of public calamity referred to in art. 1 of this Law and with the following objectives:
I – preserve employment and income;
II – guarantee the continuity of work and business activities; and
III – to reduce the social impact resulting from the consequences of the state of public calamity and the emergency of public health.
Although it does not specifically provide for the payment of the thirteenth salary, Law 14,020 immediately mentions in its article 3 the reduction of the workday and contract suspension that directly impacts the calculation of the thirteenth.
Art. 3 The measures of the Emergency Program for the Maintenance of Employment and Income are:
I – the payment of the Emergency Employment and Income Preservation Benefit;
II – the proportional reduction of working hours and wages; and
III – temporary suspension of the employment contract.
Thirteenth: who has the right?
The thirteenth salary is intended for workers who work under the CLT regime and who have at least 15 days worked in the month. Therefore, who is entitled to the thirteenth:
- Workers (urban, domestic or rural) who have a formal contract;
- Retirees and pensioners;
Who does not have a formal contract is entitled to thirteenth? As we said above, retirees and pensioners have the right. In addition to them, workers on sick leave are entitled to receive work days as well as those who have suffered some type of work accident.
Employers who are dismissed for just cause do not have the right to the thirteenth as well as interns.
Wage reduction and contract suspension: what has changed?
Due to the possibility of working hours reduction and contract suspension, stipulated by government measures, it is important to know the adjustments in this calculation to know in the thirteenth: who is entitled.
With this measure, companies were able, for up to 120 days, to reduce their wages and hours worked by up to 70%.
Suspensions of employment contracts can last for 120 days. Consequently, the thirteenth salary was impacted and many workers will receive this less than usual bonus.
This is because in the thirteenth takes into account the time worked. Ie, if the professional worked less than 15 days in a given month, the month is disregarded in calculating the thirteenth.
How to calculate the thirteenth?
Now that we know what the thirteenth is and who is entitled, in addition to what the changes are in 2021, we need to know how to calculate it.
To discover the value of the thirteenth it is necessary to take into account the number of months the employee has worked in a 12-month period and the amount of the employee's full salary.
It is important to consider in this account also:
- unexcused absences,
- overtime,
- commissions,
- additional nocturnal or unhealthy conditions.
The payment must be done in two installments, and in the first there is no incidence of IRRF and EHIC and in the second installment, yes.
Considering a worker who earns £ 2,000.00 and who worked 12 months we have the following calculation
- 2000/12 months = £ 166.66
- 166.66 x 12 months worked = £ 2000
- 2,000 / 2 = £ 1000 (1st installment of the thirteenth)
- 2,000 (total of the thirteenth) – £ 1000 (value of the first installment) – £ 188.00 (EHIC and IR discounts) = £ 812.00 (value of the second installment)
- Thirteenth total: £ 1812.00
It is important to remember thatand salaries from £ 1,751.82 to £ 2,919.72 have a 9% EHIC discount and 7.5% income tax on salaries between £ 1,903.99 to £ 2,826.65.
What happens to the 13th if the contract is suspended?
In the case of contract suspension, we will take as an example the same worker who had his contract suspended for 60 days throughout the year and who receives a monthly salary of £ 2000.00.
- 2000/12 months = £ 166.66
- 166.66 x 10 months worked = £ 1666.66
- 666.66 / 2 = £ 833.33 (1st installment of the thirteenth)
- 833.33 – 133.33 (EHIC) = £ 700.00 (2nd installment of the thirteenth)
- Thirteenth total: £ 1533.30
What happens to the 13th in case of a salary reduction?
In the case of those who suffered from the salary reduction, and have an advance in November, it is possible that there will also be a discount on the thirteenth. This is because with the reduced salary in the month of November the first installment of the thirteenth decreased.
Let's consider the same example above where the employee received £ 2000.00 and had a 50% cut in the amount of his salary and started to receive £ 1000.00. We will then have:
- 1,000 / 12 = £ 83.33
- 83.33 x 12 = $ 1,000
- 1,000 / 2 = £ 500 (1st installment of the thirteenth)
What are the payment terms?
The payment of the thirteenth payment is divided into two installments and the payment terms are stipulated by Law No. 4,749.
The law says that the first installment must be paid in February 1st to November 30th and second until the 20th of December. The employee can also request the first installment in the month of his vacation.
The importance of the 13th in the pandemic
We saw throughout this content that to know who is entitled to the thirteenth, especially in times of pandemic, it is necessary to consider several points.
Among the main ones are the number of days worked and the employee's full salary.
However, with the measures adopted by the government to help companies in the pandemic, other issues were added to this calculation, due to contract suspensions and wage reductions.
As a result, companies had to further develop themselves so as not to make mistakes in this payment, which is mandatory and an employee right. In this article we have given examples of how the calculation should be done in different situations to help you.
If you want to go deeper into the topic read our article “Payment of the Thirteenth: how to calculate?”
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