The first installment of the 13th salary or Christmas bonus must be paid to workers by November 30th This installment will only be paid to those who have already received half during the holidays.
The second installment on which the INSS and IR discounts apply must be paid by December 20 including for workers who have already received the first installment paid with vacations Find out who is entitled to this benefit and how to calculate how much you will receive.
A technical note from the Special Secretariat for Labor and Welfare provided that a worker who had a reduction in working hours and wages due to the new coronavirus pandemic must receive the 13th wage based on the full wage.
This rule must be observedy especially in cases where workers are working reduced hours in December.
In this case there is a divergence between what the technical note recommends, which says that workers who had a suspended contract will not have these months of suspension counted as length of service for calculating the 13th salary and vacation and what the Public Ministry of Labor says which understands that since there is no legal provision on the impacts on the 13th salary there must be an interpretation more favorable to the worker in the sense that all acquired rights are maintained.
Attorney Flávia Alessandra Gonçalves Barozzi member of the Labor Law Commission at OAB/Santo André and partner, explains that the understanding must be favorable to the worker and the company must pay the Christmas bonus in full, using the same analogy that is made when an employee takes maternity leave.
The 13th salary is not calculated on top of salary, but on remuneration, and all of this constitutes remuneration In this case, the 13th is calculated based on the average of the remuneration of the last 12 months.
If the employee is dismissed for just cause, he or she is only entitled to the salary balance and overdue vacation.
Employees who are dismissed without just cause or who resign will be entitled to receive the 13th proportional
“When the employee takes maternity leave she receives eight months of salary paid by the company and four months of maternity salary paid by the INSS.
When an employee has his contract suspended because of MP 1,045 government pays him a portion this salary in the form of BEM (Benefit) If the government does not pay this difference in the 13th salary for the employee it is up to the company to pay.