How to calculate the thirteenth salary step by step according to the CLT?

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Do you know how to correctly calculate your employees' thirteenth salary?

In principle, if the answer is yes, no or maybe, it is worth continuing to read our article. Since you already know, it is always good to improve, if you do not know, it is high time to learn, and if you know more or less, it is necessary to delve deeper into the subject to avoid making mistakes.

Now, here we will determine what the thirteenth salary is, who is entitled to receive it, how it should be calculated and what the Consolidation of Labor Laws (CLT) says on the subject.

Shall we start our journey? Follow along!

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What is the thirteenth salary?
The thirteenth salary , also known as the Christmas bonus, was established in 1962 by then-president João Goulart, with the aim of providing workers with extra financial assistance at the end of the year. Since then, it has become a legal obligation for employers .

This benefit corresponds to an additional payment, which can be divided into two installments. It is important to note that it is calculated based on the employee's salary and is paid in proportion to the length of service in the year.

Let's see what this law says .

Law 4090
Art. 1 – In the month of December of each year, every employee will be paid a salary bonus by the employer, regardless of the remuneration to which they are entitled.

1st – The bonus will correspond to 1/12 of the remuneration due in December, per month of service, of the corresponding year.

2nd – The fraction equal to or greater than 15 (fifteen) working days will be considered a full month for the purposes of the previous paragraph.

3rd – Gratuity will be proportional: (Included by Law No. 9,011, of 1995)

I – upon termination of fixed-term contracts, including harvest contracts, even if the employment relationship ended before December; and (Included by Law No. 9,011 of 1995)

II – upon termination of the employment relationship resulting from the worker’s retirement, even if verified before December. (Included by Law No. 9,011, of 1995)

Art. 2 – Legal and justified absences from work will not be deducted for the purposes set forth in § 1 of art. 1 of this Law.

Art. 3 – In the event of termination of the employment contract without just cause, the employee shall receive the bonus due under paragraphs 1 and 2 of art. 1 of this Law, calculated based on the remuneration for the month of termination.

Art. 4 – This Law shall come into force on the date of its publication, revoking any provisions to the contrary.”

Just to illustrate, when this law was created, this extra salary received at the end of the year was called “Christmas Bonus”, but it was as the 13th salary that it became popularly known.

Therefore, the 13th salary ensures that, for each month worked, the employee is entitled to an extra payment corresponding to 1/12 (one twelfth) of his/her salary in the corresponding year.

Companies must calculate the value of the thirteenth salary based on the worker's gross salary, that is, without deducting taxes or other contributions.

BR - INBOUND - Guide - CLT
What exactly does the CLT say about the thirteenth salary?
The legislation establishes the mandatory payment of the 13th salary, defines who is entitled to receive it , the possible discounts and how it should be carried out.

In this way, the regulation of the law was the responsibility of Decree 57,155/1965.