13th salary: second installment must be paid by December 20th

The 13th salary is paid to workers with a formal contract. The amount to be transferred must be the equivalent of one month’s net salary, if the employee has worked at the company for the entire year, or an amount proportional to the period worked.

To access the account, each month must have more than 15 days worked. In this case, if the employee worked less than 15 days, that month should not be considered in the calculation for receiving the 13th salary.

It is also important to highlight that the values ​​for each installment are different. Typically, the first comes with a larger amount, while the second comes with a smaller amount.

First installment of the 13th salary

The first installment does not have any discount and can be calculated as half of the last gross salary received, that is, the salary recorded in the portfolio, without deducting Income Tax and INSS — or proportional to the period worked.

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If the company has paid amounts of a salary nature, such as overtime, night shift premiums or commissions, for example, this amount must be added to the salary.

To calculate the proportional thirteenth, simply divide the gross salary for November by 12 and multiply the result by the number of months worked. The first installment of the 13th salary will correspond to half of the amount found.

To make it easier to understand, let’s take as an example a salary of R$5,000. In this case, the value of the first installment will be R$2,500, that is, half the value of the gross salary.

Second installment of the 13th salary

As for the second installment of the 13th salary, there will be a discount on Income Tax and INSS. To calculate these deductions, take into account the last gross salary received. And, to calculate the proportional 13th, it is necessary to divide the gross salary by 12 and multiply the value found by the number of months worked.

If the employee received a raise between the payment of the first installment and the second, this adjustment is included in the second round of payment. In addition to the deductions by salary range, there is also a deduction per dependent in Income Tax of R$189.59.

Therefore, keeping with the example mentioned, the total 13th salary of someone who receives R$5,000 per month will be R$4,135.68, with discounts. It is worth mentioning that an amount corresponding to alimony can also be deducted from the second installment, if this is the case.

Therefore, for those who earn a gross remuneration of R$5,000, the first installment of the 13th will be R$2,500.00, while the second installment will be R$1,635.68, taking into account the Income Tax discounts. Income and INSS.