Technical Note No. 51520/2020 / ME, published by the of Labor Secretary, came to officialize the procedures on 13th Salary and Vacations for those who had their contract suspended or reduced.
The Labor Secretary published this Tuesday, 17th, Technical Note nº 51520/2020 / ME to clarify procedures on vacation payment and 13th salary.
Due to Law 14,020 / 2020, several workers had reduced salaries and / or suspended contracts. The measure impacts payments such as vacation and 13th salary.
Understand point by point what changes according to the guidance of the Federal Government.
13th for suspended contracts
The payment of the 13th salary for suspended contracts must be proportional to the period worked.
Therefore, if the employee does not work 15 days or more, he will not be entitled to the corresponding pro-rata. If the employee had a contract suspended for 4 months, he will have 8/12 as payment, for example.
13th for reduced contracts
On the other hand, nothing changes for workers with reduced salaries.
Regardless of the percentage or of having a reduced contract still in December, the 13th salary must be paid in full.
Vacations for suspended contracts
The suspension period does not count for length of service. Therefore, it is not considered for the acquisition of vacations. The employee will complete the acquisition period when he reaches 12 months worked.
Vacations for reduced contracts
There are no impacts of the reduction on vacations. The contract is in effect, so vesting and concession periods are counting. Vacations must be paid on the basis of remuneration at the time of grant.
The standard clarifies the rights of employees. However, if the employer chooses to pay the 13th Salary in full and considers the length of service for vacation purposes the period that the employee has been suspended, there is no impediment.
If the collective rule brings this provision, in order to benefit the employee, the clause is valid and must be followed.
Read the full Technical Note here.
Source: Portal Contábeis