Overview
- The schedule follows Lei 4.090/1962 and banking rules that prevent settlements on weekends, requiring payment within November and by December 20.
- Employers may deposit at any hour on the due date, as the law fixes the date but not the time of credit.
- Eligibility covers formally employed workers, retirees and INSS pensioners, with each month counting if the employee worked at least 15 days.
- Employees dismissed without just cause before December must receive a proportional 13th salary with their termination payment, while just-cause dismissals lose the benefit.
- The second installment includes INSS and income tax deductions, and temporary workers, interns and self-employed workers are not entitled to the benefit.