What you need to know about the 13th salary!

As the end of the year approaches, one of the main labor obligations that companies and employers must meet is paying the 13th salary. This benefit, also known as the Christmas bonus, is a right guaranteed by Brazilian labor law and represents an important financial boost for formally employed workers. But how does the payment work? Who is entitled to it? And what are the consequences of paying late? In this article, we explain everything you need to know.

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How Is the 13th Salary Paid?

The 13th salary is paid in two installments:

• First Installment: Must be paid by November 30 of each year. This installment corresponds to half of the worker's gross monthly salary, with no deductions.
• Second Installment: Must be paid by December 20. At this stage, mandatory deductions are applied, such as INSS (social security contributions), IRRF (income tax withheld at source) and union dues (if any).

Although these dates are legal deadlines, companies may pay early, which can be advantageous for financial planning for both the employer and the employee.

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What If the Payment Is Late?

Late payment of the 13th salary can result in administrative fines for the company under the Consolidação das Leis do Trabalho (CLT, Brazil's Consolidated Labor Laws). The standard penalty is R$170.26 per affected employee, but the amount may increase in cases of repeat offenses or complaints to the Ministry of Labor.

In addition, failing to pay on time may open the door to labor lawsuits, harming the company's reputation and financial health.

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Who Is Entitled to the 13th Salary?

In general, workers hired under the CLT regime are entitled to the 13th salary, including:

• Formally registered domestic employees;
• Temporary workers;
• Employees in their probationary period;
• Workers on leave due to a work accident or on maternity leave (the benefit is proportional to the time worked during the year).

The calculation is proportional to the number of months worked in the year. To be entitled to 1/12 of the benefit, the employee must have worked at least 15 days in the month.

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Who Is Not Entitled to the 13th Salary?

Some categories are not entitled to the 13th salary, such as:

• Interns: Because they have an internship agreement rather than an employment relationship;
• Partners and owners: They receive dividends or pró-labore (owner's draw), which are not classified as salary;
• Self-employed workers and freelancers: Unless they have a CLT contract or a specific agreement that provides for the benefit.

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Planning Is Essential

For employers, paying the 13th salary requires financial planning to meet the obligation without compromising cash flow. Well-organized companies avoid fines, strengthen relationships with their employees and demonstrate their commitment to labor law.

If you need support to make sure this obligation is met, RC Assessoria Contábil is here to help. Our team offers specialized consulting to correctly calculate the 13th salary, plan payments and avoid any kind of penalty.

Contact us and ensure safe, efficient accounting management!