Deadline: The second installment of the thirteenth salary

According to the Consolidated Labor Laws (CLT), all Brazilian workers are entitled to their thirteenth salary, also known as a Christmas bonus. This business benefit, established in 1962 under Law 4090/62, is of particular importance at the end of the year, a period that traditionally leads to an increase in expenses.

This is a pretty vital financial boost for many citizens, as it can serve a variety of purposes, such as paying off debts, shopping for the Christmas period or even a boost to the household budget.

The thirteenth salary disbursement schedule in 2023

Labor legislation sets the dates for payment of benefits. The first installment is paid during the period from February 1 to November 30, without any deduction, with a total of 50% of the worker’s total salary. At the same rate, the second installment is equivalent to 50% of the thirteenth gross salary, but the calculation is based on the November salary.

When is the second installment of the thirteenth salary paid?

The deadline for payment of the second installment of the thirteenth salary is December 20, 2023. This rule applies to all professionals with an employment relationship, including pensioners and pensioners associated with INSS. If the deadline falls on a Sunday or holiday, payment must be submitted to the previous business day.

How can I calculate the value?

To perform the thirteenth salary calculator, a simple process must be adopted, which the worker can follow himself. We start with the gross salary recorded in the employment record, without considering deductions. This value is then divided by 12, resulting in the monthly wage. The value obtained must be multiplied by the number of months the worker spent in the company during the year, taking into account that a full month of work is calculated if the person works more than 15 days.

As a practical example: If we take a bonus of R$1,500, the value divided by 12 results in R$125. If the worker is with the company all year, this amount (R$125) must be multiplied by 12, for a total of R$1,500. This will be the total value of the thirteenth salary.

It is worth noting that the thirteenth salary is distributed in two installments during the year. The first part is exempt from deductions, while the second payment will be subject to deductions related to INSS and income tax. The value of the monthly wage that is used as a basis for calculation must also include items such as overtime, night shift premiums, or commissions, as they are considered salary amounts.