ObrigaAi??Ai??es de final de ano ai??i?? 13Ai?? salA?rio

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ObrigaAi??Ai??es de final de ano ai??i?? 13Ai?? salA?rio

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p style=text-align: justify;InstituAi??do pela Lei 4.090, de 1962, o 13Ai?? salA?rio Ai?? um benefAi??cio concedido a todos os que trabalham sob o regime da CLT (ConsolidaAi??A?o das Leis do Trabalho), funcionA?rios pA?blicos, aposentados e pensionistas brasileiros. Ele corresponde a 1/12 de toda a remuneraAi??A?o recebida ao longo do ano e deve ser pago a qualquer trabalhador com vAi??nculo empregatAi??cio que tenha cumprido pelo menos 15 dias de serviAi??o.!–more–/p
p style=text-align: justify;Hoje, o benefAi??cio originalmente chamado de ai???gratificaAi??A?o de natalai??? tambAi??m Ai?? assegurado pela ConstituiAi??A?o Federal de 1988, segundo a qual ele Ai?? garantido a todo trabalhador ai???urbano, rural, avulso e domAi??sticoai???. EstA? se perguntando como isso deve ser feito na prA?tica? EntA?o acompanhe nosso artigo de hoje e confira como calcular e pagar o 13Ai?? salA?rio dos seus funcionA?rios, alAi??m dos impostos relacionados ao benefAi??cio./p
p style=text-align: justify;CA?lculo: dever do empregador/p
p style=text-align: justify;Entre os diversos deveres do empregador estA? o de calcular o valor exato do 13Ai?? salA?rio, de modo proporcional aos meses e dias trabalhados em um ano. Para isso, Ai?? preciso aplicar uma fA?rmula matemA?tica, dividindo o salA?rio mensal do seu funcionA?rio por doze e multiplicando o resultado pela quantidade de meses de serviAi??o (em linguagem matemA?tica: 13Ai?? = (salA?rio / 12) x meses trabalhados). Caso a data inicial do contrato nA?o tenha sido o primeiro dia do mA?s, o benefAi??cio deve ser calculado em cima dos meses completos e, tambAi??m, dos dias ai???avulsosai??? que ele trabalhou no primeiro mA?s./p
p style=text-align: justify;Ai?? importante salientar que horas extras, adicionais noturnos e de insalubridade e comissAi??es recebidas durante o ano sA?o considerados parte da remuneraAi??A?o do empregado e por isso tambAi??m entram na conta. Assim, vocA? deve somA?-los ao valor total recebido no ano antes de calcular o 13Ai?? proporcional. Por outro lado, nA?o Ai?? necessA?rio acrescentar outros benefAi??cios ao cA?lculo, como vale-transporte, vale-alimentaAi??A?o e vale-refeiAi??A?o./p
p style=text-align: justify;Pagamento em atAi?? duas parcelas/p
p style=text-align: justify;Segundo a legislaAi??A?o, vocA? pode pagar o benefAi??cio de uma sA? vez ou em duas parcelas. No primeiro caso, isso deve ser feito atAi?? o quinto dia A?til de dezembro. JA? se a escolha for pelo parcelamento, a primeira parte Ai?? paga entre 1A? de fevereiro e 30 de novembro, e a segunda atAi?? 20 de dezembro./p
p style=text-align: justify;Nos dois casos, Ai?? necessA?rio descontar o INSS e o Imposto de Renda. Se a sua opAi??A?o for por parcelar a gratificaAi??A?o, esses descontos devem ser feitos na segunda parcela, que, com isso, ficarA? menor que a primeira./p
p style=text-align: justify;E o 13Ai?? salA?rio para funcionA?rios demitidos, como fica?/p
p style=text-align: justify;Essa Ai?? uma situaAi??A?o que pode ocorrer a qualquer momento e para a qual Ai?? bom ficar atento: se algum funcionA?rio pedir demissA?o ou for demitido sem justa causa, Ai?? preciso sim pagar o 13Ai?? salA?rio proporcional ao tempo de serviAi??o durante aquele ano. Nesse caso, o pagamento nA?o Ai?? realizado no fim do ano, mas sim junto Ai??s demais verbas devidas no momento da rescisA?o contratual. JA? em caso de demissA?o com justa causa, o empregador nA?o Ai?? obrigado a pagar essa gratificaAi??A?o, como apontam tanto a lei quanto as decisAi??es judiciais sobre o assunto./p
p style=text-align: justify;Essas foram nossas dicas sobre como funcionam o cA?lculo e o pagamento do 13Ai?? salA?rio, processo que pode ser otimizado com um software seguro e eficiente de gestA?o. E vocA?, como faz na sua empresa? Queremos saber!/p
p style=text-align: justify;MatAi??ria: http://blog.sage.com.br/obrigacoes-de-final-de-ano-13-salario//p
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