Workers receive second installment from the 13th until Tuesday; clear your doubts

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Next Tuesday (20), the deadline for payment of the second installment of the 13th salary for workers with a formal contract expires. The first installment must have been paid by employers by November 30, 50% of the last salary before the month of payment, without discounts.

In the second installment, the value will have the discounts of all foreseen charges, which affect the full value of the 13th. Therefore, the net amount to be received by the worker will be less than in the first installment.

For those who started employment during the year, the amount to be paid must be proportional to the period worked in 2022. “If the person has worked more than 15 consecutive days in the month, that month counts in full to calculate the value of the 13th”, explains Caroline Marchi, partner in the labor area at Machado Meyer Advogados.

Are there any discounts on this second installment?

Yes, the second installment will deduct the social security contribution, identified as INSS on the payment statement, and also the Income Tax, for those who receive above the exemption limit.

In these cases, the discounts refer to the full amount of the 13th salary received by the worker, with the total amount deducted from this second installment. The first half, paid until November, was discounted.

How is the payment in case of dismissal after the first installment?

The remaining amount of the 13th salary, if the worker has been dismissed without just cause after receiving the first installment, must be paid together with the severance pay.

The employer has ten days to pay the termination. If you have worked throughout the year, and more than 15 consecutive days in December, the value of the second installment must be full, that is, 50% of the total.

How is the value of the 13th salary calculated?

The 13th is calculated based on the worker’s salary in the month before the payment. If the employer pays the first installment on November 30th, the 13th installment will be equal to the salary received in October.

For workers who receive commission, the company must make an arithmetic average of the amounts received throughout the year, or following the rules of the collective agreement for the category, whichever is more advantageous for the worker.

“Non-payment or incomplete payment of the 13th month salary may lead to labor lawsuits, as well as administrative fines”, says Silvia Fidalgo Lira, partner at Ferraz de Camargo e Matsunaga Advogados.

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