As the end of the year approaches, many workers are already starting to plan how to use their long-awaited thirteenth salary.
This benefit, guaranteed by law, is an important financial injection that helps to balance accounts or even to fulfill desires and projects.
So here, you will understand more about the first installment of the thirteenth, including when it will be paid, who is eligible and how to calculate the amount.
What is the thirteenth?
The thirteenth salary, also known as the Christmas bonus, is a benefit provided for in the Law 4.749/1965. It ensures that every formal worker receives an additional amount to their salary, corresponding to one month's remuneration.
Created as a way to value workers and stimulate the economy at the end of the year, the thirteenth can be used for various purposes.
Many people take advantage of the benefit to buy Christmas gifts, plan vacations or pay off debts.
The thirteenth payment is divided into two parts: first installment of the thirteenth and the second installment.
When will the first installment of the thirteenth salary be paid?
THE first installment of the thirteenth has a well-defined schedule. According to the law, it must be paid between February 1st and November 30th.
The second installment, which generally includes INSS and Income Tax discounts, must be paid by December 20th.
For those who are retired or receive a pension from the INSS, the thirteenth salary payment is made on specific dates, which generally occur throughout the first half of the year.
Who is entitled to the thirteenth?
The benefit of first installment of the thirteenth It is guaranteed for all workers who have a formal contract, whether they are from the private sector, governed by the Consolidation of Labor Laws (CLT), or public servants.
In addition, young apprentices, retirees and INSS pensioners are also entitled to the benefit.
In the case of formal workers, the contract must last at least 15 days in the current year for the thirteenth salary to be due.
It is worth remembering that payment is proportional to the period worked. If the contract was started in the middle of the year, the amount will be calculated according to the months of service.
How to calculate the thirteenth?
Calculating the thirteenth salary is simple, but it depends on some factors, such as the time worked in the year and the worker's monthly salary.
THE first installment of the thirteenth is equivalent to 50% of the gross benefit value, while the second includes discounts.
If a professional worked during the 12 months of the year and receives a salary of R$ 3,600, he will be entitled to the full amount of R$ 3,600, divided into two installments of R$ 1,800 each.
For those who only worked part of the year, the calculation is proportional. For example, an employee who started working in October, with a salary of R$1,600, will have the thirteenth salary calculated as follows:
(R$ 3,600 ÷ 12)×3 months worked=R$900
This amount will be divided between the two installments, respecting the legal discounts in the second part.