As the end of the year approaches, most workers count the hours to receive their 13th salary. The Christmas allowance or Christmas bonus, as the benefit is also known, was sanctioned in July 1962, not without extensive debate and discussion, during João Goulart’s government in Law 4,090/1962.
Check out the main rules of the 13th salary below: when it is paid, what the amounts of the installments are, who is entitled to it and how the bonus payment works for INSS retirees and pensioners.
When the 13th salary is paid
In general, the 13th is paid in two installments, according to a calendar established by law for employees with a formal contract, INSS retirees and pensioners and public servants. The first installment must be deposited by employers between February 1st and November 30th, in the amount equivalent to 50% of the gross salary, without discounts.
If you have chosen to advance the first installment during the holiday period, at the end of the year the worker is only entitled to the second installment, which is subject to INSS and Income Tax, and which must be paid by December 20th. Discounts are calculated based on the total value of the 13th salary.
Even though, in general, the payment of the benefit is made at the end of the year, employers can choose to pay the 13th salary between the beginning of February and the due dates of the first and second installments.
Furthermore, the company or employer is not obliged to pay the benefit to all employees in the same month, as long as the deadlines are respected. In case of delays, the company may be fined.
Payment of the 13th salary can also be made in a single installment, as long as it is requested in advance and agreed with the employer. In this case, the deadline for depositing the single installment coincides with the due date of the first installment, that is, on November 30th.
What are the amounts of the 13th salary installments?
The calculation of the 13th salary is based on the gross salary for December of the current year, divided by 12 and multiplied by the number of months worked. Those who do not have a fixed salary must calculate the average remuneration received over the last 12 months.
Overtime, night shift premiums, unhealthy work pay and dangerous pay, as well as commissions are also included in the calculation. In these cases, to obtain the correct value, it is necessary to add up all monthly salaries throughout the year, including additional ones, and divide by 12, in order to obtain an average. In cases of completion of a previously agreed employment contract, order upon dismissal or dismissal, the worker receives a proportional payment for the period worked. The amount referring to the 13th salary, in this case, must be deposited together with the contractual termination. The calculation basis must consider the salary of the month of contractual termination, instead of the gross salary of December, or the average of salaries and additional payments received over the months worked. Likewise, the base salary is divided by 12 and multiplied by the number of months worked.
Who is entitled to the 13th salary
All workers with a formal contract are entitled to the 13th salary, whether monthly, hourly, rural, urban, domestic and temporary workers – in the latter case, the amount is proportional to the time worked. Workers who are still on a trial contract are also entitled to the benefit.
Employees become entitled to the Christmas bonus from the 15th working day of work and must receive the amount proportional to the period worked upon completion of the employment contract, whether due to the end of its term or upon resignation or dismissal.
Employees dismissed for just cause are not entitled to receive their 13th salary. And workers who may have more than 15 unexcused absences in the same month may receive a discount of 1/12th of the benefit. Informal, self-employed, intermittent or intern workers are also not entitled to the 13th benefit – as they are considered apprentices , the latter are not considered to have an employment relationship. Social benefits such as Bolsa Família, among others, do not provide for the payment of 13th.
When the 13th salary is paid to INSS retirees and pensioners
INSS retirees and pensioners also receive the 13th salary, as well as people who receive benefits due to disability, accident, illness or imprisonment, among others.
This year, INSS brought the installments forward. Retirees and pensioners who receive more than one minimum wage had the first installment deposited between the 2nd and 8th of May, and the second installment occurred between the 3rd and 7th of June.
INSS beneficiaries who receive a minimum wage had the benefit advance deposited between April 24th and May 8th, and the second installment between May 24th and June 7th. The decree anticipating the 13th was signed in March, marking the fifth consecutive year in which this measure was taken. According to the Ministry of Social Security, the decision provided an injection of R$67.6 billion into the economy. In 2020 and 2021, the anticipation occurred due to the pandemic and, in 2022 and 2023, the government also decided to advance the installments for May and June.
