Second installment of the 13th is paid by Monday; see the value

Workers with a formal contract throughout the country will receive the second installment of the 13th salary until Monday (20). The first must have been paid by November 30th. A survey by Dieese (Inter-Union Department of Statistics and Socioeconomic Studies) indicates that 51 million should receive the amounts, injecting R$ 155.6 billion into the economy.

The second installment of the 13th is a little smaller than the first. The contribution to the INSS (National Institute of Social Security) and the IR (Income Tax) for those who are obliged to pay, are applied on the total of the 13th installment due to the worker.

The amount to be paid also varies depending on the number of months in the company. Those who were already employed or hired by January 17 received, in the first installment, an amount equivalent to half their salary. However, if overtime, night hours or commissions were paid frequently, the amount 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 must be considered to calculate the benefit.

According to Mariza Machado, editorial specialist at IOB, the second installment of the Christmas bonus is the December salary less the value of the first installment and taxes.

See examples of how much the worker will receive

• The calculations were made by Glauco Marchezin, IOB’s labor and social security consultant

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

Salary of BRL 1,100:

• 1st installment: BRL 550
• 2nd installment: There will be the INSS discount (BRL 82.50) and the worker will receive R$ 467,50

Salary of BRL 3,000:

• 1st installment: BRL 1,500
• 2nd installment: There will be a discount from the INSS (BRL 277.39) and the IR (BRL 61.39) and the worker will receive R$ 1.161,22

Salary of BRL 5,000:

• 1st installment: BRL 2,500
• 2nd installment: There will be a discount from the INSS (BRL 551.27) and the IR (BRL 364.83) and the worker will receive R$ 1.583,90

Salary of R$ 10 thousand

• 1st installment: BRL 5,000
• 2nd installment: There will be a discount from the INSS (BRL 869.36) and the IR (BRL 869.36) and the worker will receive R$ 2.574,19

For those who were hired on June 1st (13th proportional)

Salary of BRL 3,000

• 1st installment: BRL 625.00
• 2nd installment: There will be INSS discount (BRL 141), but with IR, and the worker will receive R$ 984

INSS retirees will not have the money at the end of the year

Retirees, pensioners and other INSS (National Social Security Institute) insured persons entitled to the 13th grade have already received the amounts between the months of May and July this year. For the second year in a row, the money was paid first, to try 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 13th installment can also be paid in advance to public servants and employees of the private sector, as the legislation guarantees an advance payment on vacations or in the month of the anniversary.

Whoever had the contract suspended or the workload and salary reduced this year may receive less. In the case of a 25%, 50% or 75% reduction in working hours and salary, there is no change. Employees with a suspended contract for up to four months will receive a proportional Christmas bonus.

The professional who took time off work and received sick pay has the 13th grade calculated and paid in proportion to the time worked. The rule includes whoever had Covid-19.