The 13th salary (Gratificação de Natal) is a distinctive element of Brazilian employment law that provides employees with an additional annual payment.
1. What Is the 13th Salary?
The 13th salary is an extra payment equivalent to one month’s salary. This annual bonus is intended to offer financial support to employees during the holiday season and is an important part of Brazil’s labor regulations.
2. Payment Schedule
The 13th salary is typically distributed in two installments:
The first installment is paid by November 30.
The second installment is due by December 20.
3. Calculation and Eligibility
Full Year Calculation: Employees who work a full calendar year receive the entire amount, which equals one full month’s salary.
Pro-Rated Calculation: If an employee has worked for less than a year, the 13th salary is prorated based on the number of months worked.
4. Purpose and Benefits
The 13th salary provides additional financial support at the end of the year, helping employees with holiday expenses and end-of-year costs. It is a vital component of Brazil's labor benefits and reflects the country’s commitment to employee welfare.