Second installment of the 13th is paid until the 20th; know how to calculate the value

Workers with a formal contract will receive the second installment of their 13th salary until December 20th. The first of them has already been paid — by law, it goes into the account until November 30th. In all, 51 million professionals should have the Christmas bonus, according to calculations by Dieese (Inter-Union Department of Statistics and Socioeconomic Studies), injecting R$ 155.6 billion into the economy.

There are cases in which the first installment is paid before November, such as companies that deposit the amount in the employee’s birthday, and others that release the quota in the vacation month, at the option of the professional.

The amount received varies according to the number of months of work in the year and is based on the salary. There is also a difference between the amount to be received in the first and second installments. At first, there is no tax rebate. In the second, the contribution to the INSS (National Social Security Institute) is deducted and, later, the IR (Income Tax) for those who are obliged to pay, which are applied on the total of the 13th.

For those who were already at the company or who were hired until January 17th, the value of the first installment of the 13th is exactly equal to half of the salary. However, if overtime, night hours or commissions were paid frequently, the former may be higher.

As for the professional hired from January 18th, the 13th will be proportional to the months worked. For those who have at least 15 working days a month, the full portion should already be considered to calculate the benefit.

How to do the math to check the values

Mariza Machado, editorial specialist at IOB, explains that the calculation depends on each situation, whether the salary is fixed, whether the professional has been paid overtime or whether he earns a commission. She says that the basis for paying the first installment is the month before the benefit is deposited. For example, if the worker received the first installment on November 30th, the calculation salary is that of October.

In December, the December installment is based on the monthly salary. “The first installment corresponds to half of the remuneration due in the previous month. If I’m going to pay the first installment in July, I’ll consider half of the June salary. The second installment is the December salary less the value of the first installment and taxes , but you need to be careful,” he says.

For those who earn commission and do not have a fixed salary, it will be necessary to obtain the average of the commissions to know the value of the first and second installments. “Sometimes, on December 20, there are no commissions for the month yet. With that, [a empresa] have to pass an adjustment in January.”

Those who worked for fewer months in the year will have a proportional 13th grade. To make the calculations, the worker must divide the November salary by 12 and multiply by the number of months worked. The first installment is half of this amount.

For example, a worker with a gross salary of R$4,000 who worked from July to November. It is necessary to divide the R$4,000 by 12, which is R$333.33. Then multiply by four, which gives R$1,333.33, and divide by two. The installment will be R$ 666.66.

See examples of benefit amount

The calculations were prepared by the IOB at the request of the sheet

1 – For those with a fixed salary

>>First installment paid in November

• Monthly salary for October/2021 = BRL 3,840
• R$ 3.840 ÷ 2 = R$ 1.920
• 1st installment corresponds to R$1,920

>>Second installment

• Considering that the employee’s salary remained equal to R$ 3,840 until December
• Considering that the employee received the first installment of R$1,920 in November
• The second installment must be calculated as follows: BRL 3,840 – BRL 1,920 = BRL 1,920
• There is also the deduction of the social security contribution, which is considered on the total amount, of the first and second installments
• The contribution to the INSS will be R$388.87 and the Income Tax will be R$162.86
• The worker will receive BRL 1,368.87

>>If the worker had a salary adjustment to BRL 4,800

• The first installment will be R$1,920
• To calculate the second installment, from the total salary, subtract the first: BRL 4,800 – BRL 1,920 = BRL 2,880
• The amount of taxes is calculated and deducted from the total obtained
• The social security contribution will be R$523.27 and the IR, R$326.13
• The second installment will be worth R$ 2,030.60

2 – For those who receive commission

>>First installment paid in November

• The value will be half of the monthly average of salaries until October
• It is necessary to add up the installments received monthly from January to October and divide the total by the number of months worked, which are ten
• The 1st installment of the 13th salary corresponds to half of this monthly average

table of commissions

• It is necessary to divide the value of the total monthly average, of BRL 28.4 thousand, by ten (number of months from January to October), which gives BRL 2,840
• The first installment is exactly half of this amount: R$1,420

>>Second installment

• Whereas, in November and December, the commission employee has received the following commission amounts: R$3,000 (November) and R$3,500 (December)
• The last two commissions must be added to the total amount (BRL 28,400 + BRL 3,000 + BRL 3,500 = BRL 34.9 thousand)
• The BRL 34.9 thousand should be divided by 12, which gives BRL 2,908.33
• From this total, BRL 1,420 is subtracted and the first installment, which gives BRL 1,488.33
• There are also INSS discounts of BRL 266.31 and IR discount of BRL 55.32
• The amount to be received will be BRL 1,166.70

Retirees have already received the 13th

Retirees from the INSS (National Social Security Institute) have already received the benefit between May and July this year. The money was paid in advance by the federal government, as it happened in the year 2020, to try to lessen the effects of the Covid-19 pandemic on the lives of families and on the economy.

By law, however, policyholders must receive the Christmas bonus in the middle of the year, during the August period, and at the end of the year, during the November period.

According to data from Dieese, 31.3 million INSS policyholders received R$ 45.4 billion. Altogether, these beneficiaries earned around R$ 77 billion. R$ 11 billion will be earmarked for Union retirees and pensioners, R$ 15.8 billion for those from the States, and R$ 4.7 billion for municipal regimes.

Suspended contract changes value

The worker who had the contract suspended or the workload and salary reduced this year must pay attention to the amount to which he is entitled. In the case of a 25%, 50% or 75% reduction in working hours and salary, there is no change in payment. A person with a contract was suspended for up to four months —the time the program was in force in 2021—, will receive a Christmas bonus proportional to the months they worked for more than 15 days.

Covid-19 worker may earn less

In the case of a worker who became ill receiving benefit for temporary incapacity (non-accident), the former sickness benefit, the 13th salary must be calculated and paid in proportion to the time worked, except in the case where there is an agreement or collective agreement with the union with different rule.

The rule applies to all types of illness, including Covid-19 which, in some cases, can be considered accidental, meaning that there is no proportional payment of the 13th.