First installment must be paid by the end of this month and corresponds to 50% of gross salary, without the application of discounts
The deadline for depositing the first installment ends next Saturday (30). This payment is a right guaranteed by law to all workers who have a formal contract, guaranteeing financial compensation at the end of the year. The first installment must be paid by the end of this month and corresponds to 50% of the gross salary, without the application of discounts. The second installment, which must be paid by December 20th, will have discounts from the and, if applicable, Income Tax. Thirteenth beneficiaries include all employees with a formal contract who have worked at least 15 days during the year. In addition, public servants, retirees and pensioners are also entitled to this payment.
To calculate the value of the thirteenth, the worker must first identify his gross salary. Then, multiply this amount by the number of months worked and divide the result by 12, thus obtaining the gross amount to be received. It is important to highlight that the first installment is equivalent to half of the gross value calculated, while the second installment will be lower, due to mandatory deductions that apply to the salary. The net value of the thirteenth salary considers INSS and Income Tax deductions, which are applied according to the current tables and rates. This means that the worker must be aware of these discounts to understand the final amount they will receive.
Published by Sarah Paula
*Report produced with the help of AI
