terça-feira, 20 de novembro de 2007

13º Salário: Pagamento em Parcela Única: Impossibilidade


Um questão bastante recorrente com relação ao 13º salário é a que trata sobre a possibilidade da realização do pagamento em única parcela.
Conforme o disposto nos artigos 1º e 3º do Decreto nº 57.155/65, que regulamenta o 13º salário, a gratificação deverá ser paga em duas parcelas, a saber:
a) 1ª parcela - de fevereiro até o dia 30 de novembrob) 2ª parcela - até o dia 20 de dezembroPortanto, conforme a legislação citada, terão de ser, obrigatoriamente, duas parcelas, sendo vedada a unificação do pagamento do 13º salário em uma única parcela no mês de novembro ou dezembro.
A legislação faculta ao empregador, porém, pagar primeira parcela superior a 50% da remuneração. Alertamos, porém, que caso o adiantamento seja fixado em mais do que 50% da remuneração, deverá haver valores a serem pagos em 20 de dezembro e estes valores deverão ser suficientes para desconto da 1ª parcela, descontos legais de INSS e IRRF e que, ainda, deverá haver preferencialmente valores a serem pagos ao funcionário.

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