The last week of November comes with the end of the deadline for payment of the first installment of the thirteenth salary. According to Brazilian labor standards, all employers must make this payment to employees whose professional activities were registered during 2023.
The first installment of this employment benefit must be paid by November 30. As for the second installment, employers have until December 20 to pay it. It is worth noting that there is a possibility for the employer to choose to pay the thirteenth installment in full until the last day of the deadline set for paying the first installment.
What happens if they don’t pay the thirteenth on time?
Employers who do not pay the thirteenth salary within the period stipulated by law are subject to punishment. This includes the application of fines, as well as potential legal penalties from the Labor Court.
How does the 13th salary calculator work?
The thirteenth salary consists of the additional benefit given to the worker. To calculate the amount to be deposited, the full salary for the month of December must be divided by twelve. The obtained result must be multiplied by the number of months worked during the year 2023, taking into account only the months in which the worker worked at least 15 days.
It is important to remember that the first installment of the thirteenth will be paid without deducting tax, which means that the worker will receive half of the total amount. However, in the second installment there will be a deduction for INSS and income tax. See INSS discount ranges and their values here:
- 7.5% for those earning the minimum wage (R$1,320)
- 9% for those earning salaries between R$ 1,320.01 and R$ 2,571.29
- 12% for those whose salaries range between R$ 2,571.30 and R$ 3,856.94
- 14% for those whose salaries range between R$ 3,856.95 and R$ 7,507.49
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