The worker who had the contract suspended or the workload and salary reduced this year, must pay attention to the payment of the 13th salary, the first installment of which must be deposited by Tuesday (30). The government’s recommendation is the same as in 2020, when the Emergency Program for the Maintenance of Employment and Income was created.
Whoever signed the contract for the reduction of working hours and salary, whether 25%, 50% or 75%, must not undergo any change in the payment of the allowance. This means that the bonus will be paid proportionally to the months the employee worked for at least 15 days (the period in which the law considers one month worked for the payment of the 13th), considering the normal full salary.
The person whose contract was suspended for up to four months — the time the program was in force in 2021 — will receive a proportional Christmas bonus for the months they worked for more than 15 days. For example, the person who worked eight months and had the contract suspended for four, will receive two-thirds of the usual 13th. O Now made simulations considering different salary ranges, see below.
The Emergency Employment and Income Maintenance Program was created in 2020, running until December, to try to minimize the economic effects of the Covid-19 pandemic on the labor market. This year, it was renewed in April, lasting until August, reaching approximately 2.6 million workers across the country.
Part of the employees’ salary was subsidized by the Federal Government, through the BEM (Emergency Benefit for Employment and Income Maintenance), whose amount corresponded to the percentage of unemployment insurance –the fund from which the resources to pay compensation came from– the that the employee would be entitled if he were fired.
There was an attempt by the government to transform the MPs (provisional measures) that created the program into law. The set of texts were dubbed the mini-labor reform, however, they were not validated by the Congress, which did not guide the discussion within the legal deadline. Among other things, it would allow the suspension of employment contracts and the reduction of working hours in cases of public health emergency or a state of calamity.
13th salary | see how it looks
- The worker who had the contract suspended or the workload and salary reduced this year, must pay attention to the payment of the 13th salary
- Approximately 2.6 million employees nationwide were affected by the Emergency Employment and Income Maintenance Program
hours and reduced salary
- Whoever signed the contract for the reduction of work hours and salary, whether 25%, 50% or 75%, must not change the payment of the 13th
- The bonus will be paid in proportion to the months the employee has worked for at least 15 days, considering the normal full salary
- For example, the person with a salary of R$1,500, who worked for 12 months this year, of which four were with a salary reduced by 50%. She will receive R$1,500 gross (without INSS and IR discount) from her 13th salary
contract suspended
- The worker whose contract was suspended for up to four months will receive a Christmas bonus proportional to the months he worked for more than 15 days
- For example, the employee who worked eight months and had his contract suspended for four, will receive the equivalent of two-thirds of his 13th salary.
See simulations
- O Now applied the discounts referring to the contribution to the INSS (National Social Security Institute) and to the IR (Income Tax) in the second installment of the allowance, so it is lower
1 month of suspended contract
Wage | 13th proportional | 1st installment | 2nd installment |
---|---|---|---|
1.100 | 1.008,33 | 504,17 | 466,35 |
1.500 | 1.375,00 | 687,50 | 625,63 |
2.000 | 1.833,33 | 916,67 | 765,42 |
2.500 | 2.291,67 | 1.145,83 | 922,40 |
3.000 | 2.750,00 | 1.375,00 | 1.003,75 |
3.500 | 3.208,33 | 1.604,17 | 1.138,96 |
4.000 | 3.666,67 | 1.833,33 | 1.164,17 |
4.500 | 4.125,00 | 2.062,50 | 1.309,69 |
5.000 | 4.583,33 | 2.291,67 | 1.340,63 |
5.500 | 5.041,67 | 2.520,83 | 1.474,69 |
6.000 | 5.500,00 | 2.750,00 | 1.608,75 |
2 months of suspended contract
Wage | 13th proportional | 1st installment | 2nd installment |
---|---|---|---|
1.100 | 916,67 | 458,33 | 423,96 |
1.500 | 1.250,00 | 625,00 | 568,75 |
2.000 | 1.666,67 | 833,33 | 695,83 |
2.500 | 2.083,33 | 1.041,67 | 838,54 |
3.000 | 2.500,00 | 1.250,00 | 912,50 |
3.500 | 2.916,67 | 1.458,33 | 1.035,42 |
4.000 | 3.333,33 | 1.666,67 | 1.058,33 |
4.500 | 3.750,00 | 1.875,00 | 1.190,63 |
5.000 | 4.166,67 | 2.083,33 | 1.218,75 |
5.500 | 4.583,33 | 2.291,67 | 1.340,63 |
6.000 | 5.000,00 | 2.500,00 | 1.462,50 |
3 months of suspended contract
Wage | 13th proportional | 1st installment | 2nd installment |
---|---|---|---|
1.100 | 825,00 | 412,50 | 381,56 |
1.500 | 1.125,00 | 562,50 | 511,88 |
2.000 | 1.500,00 | 750,00 | 626,25 |
2.500 | 1.875,00 | 937,50 | 754,69 |
3.000 | 2.250,00 | 1.125,00 | 821,25 |
3.500 | 2.625,00 | 1.312,50 | 931,88 |
4.000 | 3.000,00 | 1.500,00 | 952,50 |
4.500 | 3.375,00 | 1.687,50 | 1.071,56 |
5.000 | 3.750,00 | 1.875,00 | 1.096,88 |
5.500 | 4.125,00 | 2.062,50 | 1.206,56 |
6.000 | 4.500,00 | 2.250,00 | 1.316,25 |
4 months of suspended contract
Wage | 13th proportional | 1st installment | 2nd installment |
---|---|---|---|
1.100 | 733,33 | 366,67 | 339,17 |
1.500 | 1.000,00 | 500,00 | 455,00 |
2.000 | 1.333,33 | 666,67 | 556,67 |
2.500 | 1.666,67 | 833,33 | 670,83 |
3.000 | 2.000,00 | 1.000,00 | 730,00 |
3.500 | 2.333,33 | 1.166,67 | 828,33 |
4.000 | 2.666,67 | 1.333,33 | 846,67 |
4.500 | 3.000,00 | 1.500,00 | 952,50 |
5.000 | 3.333,33 | 1.666,67 | 975,00 |
5.500 | 3.666,67 | 1.833,33 | 1.072,50 |
6.000 | 4.000,00 | 2.000,00 | 1.170,00 |
Source: Ministry of Labor and Welfare and report
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