The second installment of the thirteenth salary must be paid by Monday

The second installment of the thirteenth salary must be paid by Monday, and workers with official contract across the country will receive the second installment of the thirteenth salary by Monday (20). The first must have been paid by November 30th. A study by Dieese (Inter-Confederation Department of Statistics and Social and Economic Studies) suggests that 51 million should receive the payments, injecting R$155.6 billion into the economy.

The second batch of the thirteenth is slightly smaller than the first. The contribution to INSS (National Institute for Social Security) and IR (income tax) for those obligated to pay, the total amount to be paid also according to the number of months in the company, is levied on them. Those already employed or hired by January 17 received, in the first installment, an amount equal to half of their salary. However, if overtime, overnight hours or commissions are paid frequently, the amount may be higher.

As for the professional hired as of January 18, the thirteenth will be in proportion to the months worked. For those who have at least 15 working days per month, the full portion of the accrual calculation must be taken into account.

According to Marisa Machado, editorial specialist at IOB, the second batch of Christmas bonus is December’s salary minus the value of the first installment and taxes.

See examples of how much a worker will get:

Calculations were made by Glauco Marchezin, IOB . Labor and Social Security Adviser

For those who were already in the company in January of this year

Salary 1,100 BRL:

First payment: 550 BRL Second payment: There will be an INSS discount (BRL 82.50) and the worker will get 467.50 BRL

Salary of 3,000 BRL:

First payment: 1500 BRL Second installment: There will be a discount from INSS (BRL 277.39) and IR (BRL 61.39) and the worker will receive 1161.22 BRL

Salary of 5000 Brazilian riyals:

First payment: 2500 BRL Second installment: There will be a deduction from INSS (BRL 551.27) and IR (BRL 364.83) and the worker will receive 1.583.90 BRL

Salary 10 thousand Brazilian riyals

First Payment: R$5000 Second installment: INSS (BRL 869.36) and IR (BRL 869.36) will be deducted and the worker will receive BRL 2574.19 for those appointed on June 1 (Proportional 13)

Salary 3000 Brazilian riyals

First payment: R$625.00 Second installment: There will be a discount from INSS (141 R$), but with IR, will the worker receive R$984?

INSS retirees won’t get paid at the end of the year

Pensioners, retirees and other INSS (National Institute for Social Security) insured persons who are entitled to Class 13 have already received the payments between May and July of this year. For the second year in a row, the money was paid out first, in an effort to lessen the effects of the Covid-19 pandemic on the economy.

By law, the Christmas bonus must be paid in the middle of the year during the August period and at the end of the year during the November period. In all, 31.3 million INSS policyholders received R$45.4 billion, according to Dieese.

The first installment of the thirteenth installment can also be paid in advance to public servants and private sector employees, since the legislation guarantees advance payment for holidays or in the month of the anniversary.

Whoever stops the contract or lowers their workload and salary this year may get less. In the event of a 25%, 50% or 75% reduction in working hours and salary there is no change. Employees whose contract has been suspended for up to four months will receive the relative Christmas bonus.

A professional who takes leave from work and receives sick pay shall receive the thirteenth degree, calculated and paid in proportion to the time worked. The rule includes everyone who has had Covid-19.