13º salário: primeira parcela deve ser paga até esta quinta-feira (30)
Primeira parcela do 13º corresponde à metade do salário bruto recebido pelo empregado, sem nenhum desconto
A primeira parcela do 13º salário para os trabalhadores com carteira assinada deve ser paga até esta quinta-feira, dia 30 de novembro. O valor corresponde à metade do salário bruto recebido pelo empregado, sem nenhum desconto. Já na segunda parcela, prevista para ser depositada até 20 de dezembro, são descontados Imposto de Renda e INSS, ou seja, ela é menor do que a primeira. Outro detalhe é que quem pediu o adiantamento do 13º salário nas férias não recebe a primeira parcela, somente a segunda.
Quem tem direito ao benefício?
Segundo a Lei 4.090/1962, que criou a gratificação natalina, têm direito ao décimo terceiro aposentados, pensionistas e quem trabalhou com carteira assinada por pelo menos 15 dias. Trabalhadores em licença maternidade e afastados por doença ou por acidente também recebem o benefício.
No caso de demissão sem justa causa, o 13º deve ser calculado proporcionalmente ao período trabalhado e pago junto com a rescisão. No entanto, o trabalhador perde o benefício se for dispensado com justa causa.
Quanto vou receber de 13º salário em 2023?
O décimo terceiro salário só será pago integralmente a quem trabalha há pelo menos um ano na mesma empresa. Quem trabalhou menos tempo receberá proporcionalmente. O cálculo é feito da seguinte forma: a cada mês em que trabalha pelo menos 15 dias, o empregado tem direito a 1/12 (um doze avos) do salário total de dezembro. Dessa forma, o cálculo do décimo terceiro considera como um mês inteiro o prazo de 15 dias trabalhados.
A regra que beneficia o trabalhador o prejudica no caso de excesso de faltas sem justificativa. O mês inteiro será descontada a gratificação se o empregado deixar de trabalhar mais de 15 dias no mês e não justificar a ausência.
O trabalhador deve estar atento quanto à tributação do décimo terceiro. Sobre o salário, incide tributação de Imposto de Renda, INSS e, no caso do patrão, Fundo de Garantia do Tempo de Serviço. No entanto, os tributos só são cobrados no pagamento da segunda parcela.
A primeira metade do salário é paga integralmente, sem descontos. A tributação do décimo terceiro é informada num campo especial na declaração anual do Imposto de Renda Pessoa Física.
Enquanto a primeira parcela equivalente a 50% do valor total integralmente, o saldo da parcela seguinte conta com a incidência de encargos devidos como o INSS, IRPF, FGTS, entre outros.
Fonte: GC Mais
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