What is 13th salary?
The 13th salary (décimo terceiro salário) is an annual bonus guaranteed by law to every CLT worker in Brazil: one extra salary per year, proportional to the months worked. Each month with at least 15 days worked counts as 1/12 of the amount.
Payment is made in two installments: the first by November 30 (half the salary, with no deductions) and the second by December 20, when INSS and IRRF apply to the full amount. The 8% FGTS is deposited on both installments.
Workers with variable pay (commissions, habitual overtime) have the 13th calculated from the average of the year's earnings. On termination without cause, the worker receives the 13th pro-rated to the months worked in the year, as part of severance.
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An employee earning R$ 2,400, hired April 1st, works 9 months in the year: the pro-rated 13th is 9/12 of R$ 2,400 = R$ 1,800. They receive R$ 900 by November 30 and the rest by December 20, with INSS and IRRF calculated on the R$ 1,800.
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