The payment of the 13th salary should be paid in full for those who had a reduced working day and reduced remuneration due to the pandemic of the new coronavirus, according to a technical note released by the federal government on Tuesday (17).
In the document signed by the General Coordinator of Labor Policies and Modernization Rodrigo Soares, the government reinforces the understanding that the Christmas benefit needs to be calculated based on the full December remuneration. This will happen even with the salaries having been reduced previously, in the companies adhering to the Emergency Program for Maintenance of Employment and Income (BEm).
In cases where the employment contract was suspended to face the impacts of covid-19, the absence period should not be considered for the calculation of the 13th. The exception is due to situations in which the worker has worked for 15 days or more in the month.
This same rule is valid for calculating holidays. The partially reduced workday will have no impact on the payment of the additional, while the periods of suspension of the employment contract cannot be taken into account when calculating the benefit, that is, the right to vacation will only be granted after completing 12 months worked.
Calculation of the 13th salary
The 13th calculation is made by dividing the monthly remuneration by 12 and multiplying the result by the number of months worked throughout the year.
In this rule, a person who earns a minimum wage (R $ 1,045) and had the contract suspended for six months, for example, would receive R $ 522.50. If the suspension lasted eight months, the benefit for this employee would be just over R $ 348.
The first installment of the 13th must be paid by November 30, while the deadline for the discharge of the second ends on December 18.