Understanding the 13th SalaryThis chapter provides an overview of the 13th salary functionality delivered with Global Payroll for Brazil and discusses:
Setup considerations.
How to view delivered 13th salary elements.
Understanding the 13th SalaryCompanies must pay a 13th salary (Christmas Bonus) to their payees. 13th salary is paid in two parts. The first installment corresponds to 50 percent of the total amount for 13th salary. The first installment should be paid by the end of November. Employees can also have their first installments paid in advance as part of their vacation pay. If the first installment was paid as part of vacation pay, the company does not need to pay any 13th salary to the employee in November. In this situation, a company can choose to recalculate the first installment and pay the difference to the employee.
Two parameters on the Union Parameters BRA - General Parameters page define:
Whether the company recalculates the first installment (discounting the advanced amount).
Whether to use averages when recalculating the first installment.
Employees who receive variable compensation, such as overtime or a differential for a night shift, may be entitled to have their 13th salary based on the averages of this variable compensation. Eligibility for the average salary allowance depends on union rules and the Consolidated Labor Laws (CLT).
The entire 13th salary amount must be paid by December 20. This payment discounts the amount of the first installment already paid. To make this payment by December 20, you might need to run an off-cycle payroll.
To run an off-cycle payroll, you need to use one of two delivered special run types:
KR 1A13SAL (for the first installment of 13th salary)
KR 13SAL (for 13th salary payment).
Then, usually in December, the 13th salary is recalculated for everyone to ensure that if any difference occurred, the difference is paid to the employee.
Viewing Delivered ElementsThe PeopleSoft system delivers a query that you can run to view the names of all delivered elements designed for Brazil. Instructions for running the query are provided in the PeopleSoft Enterprise Global Payroll PeopleBook.
See Also
Understanding How to View Delivered Elements
Setup Considerations
These three fields on two pages directly affect the processing of 13th salary payments:
|
Field |
Page and Usage |
|
Calc Average First Installment |
Union Parameters BRA - General Parameters page. If you want to calculate the average for the first installment of 13th salary instead of using the daily rate, select this check box. If selected, the system automatically pays 50% of the 13th salary as calculated using average salary. |
|
Recalc First Installment |
Union Parameters BRA - General Parameters page. Select to indicate the system should recalculate the first installment 13th salary after it has been paid in advance as part of vacation pay. Since the 13th salary payment is run in November, there may be salary changes that could cause some employees to receive an extra payment of 13th salary. |
|
Advance 13th |
Vacation Acquisition Prd-Sched page. Select to have the employee receive the first installment of his or her 13th salary at the time the employee leaves for vacation. The first installment of 13th salary occurs only once a year. If an employee receives the first installment in advance (at the time of vacation), the employee does not need to receive a 13th salary payment in November. |
See Also
Entering and Maintaining Vacation Data
Viewing Delivered 13th Salary Elements
This section discusses how to view the following delivered 13th salary elements:
Earnings
Deductions
Accumulators
Sections
Viewing Delivered 13th Salary EarningsThe following earning elements are delivered to calculate 13th salary:
|
Earning Element |
Description |
|
13 SALARIO |
Calculates 1/12 of the annual salary based on the eligible months during the year. This earning is calculated using the formula 13 FM 13 FIXO. |
|
13 SAL-1PARC |
Calculates the first installment of the 13th salary. 50% of the 13 SALARIO. This earning is calculated using the formula 13 FM 13 FIXO. |
|
13 SAL COM |
Calculates the average of commissions based on the eligible months earned during the year. This earning is calculated using the formula 13 FM CAL MEDIAS. |
|
13 SAL TAREF |
Calculates the average of the Tarefeiros (pieceworkers) units. Tarefeiros are paid based on the number of produced units. This earning is calculated using the formula 13 FM MED TAREFEIR. |
|
13 SAL HOR |
Calculates the average of the worked hours. This earning is calculated using the formula 13 FM MED HORISTA. |
|
13 SALARIO INDEN |
This is an additional 1/12 that is paid if the employee is terminated without prior notification or with less than 15 days notice. This earning is calculated using the formula RC FM 13 SAL INDE |
|
13 SAL DIF |
Calculates differences between the current 13th salary calculation and the previous calculation (for example, salary changes not entered when calculating 13th salary). |
Note. There are other earnings used by the vacations and
provisions processes related to 13th salary.
See Also
Viewing Delivered 13th Salary DeductionsThe following deductions element is delivered to calculate 13th salary:
|
Deductions Element |
Description |
|
DES ADIAN 13 |
Discounts the advance payment of 13 SAL FIXO, COM, TAREF, and HOR paid. |
|
DESMEDHRS13S |
Discounts the advance payment made for Average Hourly earnings. |
|
DESMEDVRS13S |
Discounts the advance payment made for Average Amount earnings. |
Viewing Delivered AccumulatorsThe following accumulator elements are delivered to calculate 13th salary:
|
Accumulator Element |
Description |
|
MESES 13 SALARIO |
Accumulates the number of months for which a payee is eligible for 13th salary. If the number of days worked is greater than 15 during a single month, that month is counted towards 13th salary eligibility. |
|
13 SALARIO PAGADO |
Accumulates the 13th salary already paid. |
|
ACUM 13 SALARIO |
Accumulates the 13th salary base for average salary calculation purposes. |
|
AFAST 13 SAL |
Accumulates the absences which reduce the number of worked days, which affects the 13th salary calculation. |
Viewing Delivered SectionsThe following section elements are delivered to calculate 13th salary:
|
Section Element |
Description |
|
KR 13º SALARIO |
This section is necessary for the pay calculation of 13th salary and can be included in the process list for either a regular payroll run or in a separate calendar run. |
Note. This PeopleSoft application delivers a query that you can run to view the names of all delivered elements designed for Brazil.
See Also