The first installment of Brazil’s 13th salary must be paid to employees hired under the CLT labor framework and to public servants by November 30. This year, the deadline falls on a Monday. Employers may pay the benefit in two installments: the first between February and November, and the second by December 20. Because December 20 falls on a Sunday this year, the second installment is due by Friday, December 18.
The benefit is available to CLT employees, public servants, retirees and pensioners covered by the national Social Security system or public-sector schemes, as well as people receiving certain social security benefits. Workers must have worked for at least 15 days in a month for that month to count toward the calculation. Beneficiaries of Bolsa Família and the Continuous Cash Benefit (BPC), along with informal workers, self-employed people and interns, are not entitled to the 13th salary.
The amount depends on the number of months worked during the year and is based on salary. To estimate it, divide November’s salary by 12 and multiply the result by the number of qualifying months. The first installment is half of that amount. For example, a worker earning R$4,000 who worked from July through November would receive a first installment of R$666.66, based on four months counted in the calculation.
The first installment has no tax deductions. The second is subject to social security contributions and, where applicable, income tax. The reported income-tax exemption for people earning up to R$5,000 also applies to the 13th salary. Frequent overtime, night-shift premiums and commissions can increase the calculated amount. Unjustified absences may reduce it if they leave an employee with fewer than 15 days worked in a month.
Employers may also pay the benefit in a single installment, although there is no consensus on whether that payment must be made by November 30 or December 20. Specialists recommend paying it in November. The amount may also be paid during an employee’s vacation or on their birthday, as can happen with public servants. Retirees and pensioners covered by the INSS received their 13th salary in April and May this year.
Workers on medical leave are entitled to a proportional payment: the employer covers the first 15 days of leave, after which responsibility for payment shifts to the INSS. For intermittent contracts, the 13th salary is paid proportionally for the days worked.
If an employer misses the payment deadline, workers can request payment in writing and keep records such as payslips and receipts. They may also contact their union, report the issue to the Ministry of Labor and Employment’s inspection channels, or seek payment through the Labor Court. Collective agreements may set specific rules and penalties for late payment. A labor lawyer cited in the original report advised employers to make payments by the preceding business day when a deadline falls on a non-working day.
Sources: Folha Mercado.