Proportional payment of the 13th salary occurs when the worker was hired during the year, calculated based on the months worked. Fractions equal to or greater than 15 days are considered a full month.
The calculation of the 13th-month salary is done by dividing the total remuneration by 12 and multiplying the result by the number of months worked. Other salary-related payments, such as overtime, bonuses (night shift, hazardous work, and dangerous work), and commissions are also included in this calculation.
How does the thirteenth salary payment work? The law stipulates that the thirteenth salary be paid in two installments:
First installment—between February and November, with a maximum deadline of November 30th. The amount corresponds to half of the remuneration from the previous month (usually October).
The second installment must be paid by December 20th and corresponds to the remaining balance of the total amount due minus taxes.
For employees with variable compensation, such as salespeople who receive commissions or bonuses, the calculation has specific characteristics:
The first installment is calculated based on the average salary of the first 11 months (January to November).
The second installment is equivalent to the remaining amount up to 11/12.
What the employee needs to know
After 15 days of service, the employee becomes entitled to receive the 13th-month salary.
The first installment of the 13th-month salary can be received during vacation time. In this case, the employee must request the advance in writing from the employer by January of the respective year.
An employee who has more than 15 unjustified absences in a month may have 1/12 of their 13th-month salary deducted for that period.
The 13th salary can be paid upon termination of the employment contract, whether this is due to the expiration of the contract (when signed for a fixed term), resignation, or dismissal, even if it occurs before the month of December.
However, an employee dismissed for just cause is not entitled to the 13th-month salary.
If the deadline for payment of the 13th salary falls on a Sunday or public holiday, the employer must pay it in advance. Failure to do so will result in a fine.
Source (if any): Décimo terceiro salário: entenda o direito, regras e prazos de pagamento - 13º Salário - TST