Attendance bonus: what the law says and how to apply it correctly

Keeping employees engaged and present in the workplace is one of the major challenges faced by companies across a wide range of sectors. Recurrent employee absences directly impact productivity and the organizational climate.

In this context, paying an attendance bonus emerges as a strategic alternative to rewarding employee attendance and punctuality, encouraging commitment to company activities.

Although widely used by companies in sectors with high absenteeism rates—such as telemarketing, construction, and retail—attendance bonuses still raise questions about their mandatory nature, legal regulations, and calculation.

What is an Attendance Bonus?

The term "attendance" refers to consistent attendance at work, without unjustified absences or tardiness. An attendance bonus is, therefore, a reward granted to employees who maintain a positive attendance record, serving as an incentive for good work behavior.

This benefit can be offered in the form of monetary compensation, bonuses, gifts, travel, or other types of rewards, as defined by the company's internal policy. The bonus aims to reduce absenteeism and recognize employees' dedication.

What the CLT says about the attendance bonus

The Consolidation of Labor Laws (CLT), with the amendments introduced by the 2017 Labor Reform, began to consider the attendance bonus as a type of bonus, as provided for in Article 457:

“§ 4 - Bonuses are considered to be the benefits granted by the employer in the form of goods, services, or cash to an employee or group of employees, in exchange for performance above that ordinarily expected in the performance of their duties.”

Thus, the benefit is classified as a company benefit, which can grant or suspend it according to previously established criteria, without it being incorporated into the salary or impacting labor charges.

Labor Reform and Impacts on Attendance Bonuses

The Labor Reform (Law No. 13,467/2017) introduced significant changes to bonuses paid to employees, including the attendance bonus:

• No longer included in salary: The attendance bonus is no longer included in the calculation of vacation pay, 13th-month salary, FGTS (Unemployment Severance Indemnity Fund), and INSS (National Institute of Social Security).

• Flexibility in Granting: The employer can change or revoke the bonus policy at the discretion of the business;

• Internal Policy Recording: It is recommended that the criteria be documented in regulations or collective agreements.

These changes reduced the risk of labor liabilities and gave companies greater autonomy in managing benefits.

Is the company required to pay the attendance bonus?

No. The Consolidation of Labor Laws (CLT) does not require companies to pay the attendance bonus. It is an optional practice, adopted as an incentive for regular attendance.

However, once implemented, the benefit must follow clear rules and be applied equally among employees. It is important to avoid discrimination and ensure that the criteria are formalized in internal documents, such as company regulations or collective bargaining agreements.

What payment formats can be used?

Payment of the attendance bonus can be made through:

• Cash;

• Benefit cards or gift vouchers;

• Material goods (electronics, gifts, etc.);

• Travel or experiences;

• Payroll bonuses (not included in salary).

Legislation prohibits the awarding of bonuses in items such as alcoholic beverages and cigarettes. It is also important to emphasize that, to ensure exemption from charges, the benefit must not be habitual or disguise salary increases.

How to Calculate the Attendance Bonus

The Labor Code (CLT) does not determine a fixed amount or percentage for calculating the attendance bonus. The definition depends solely on company policy.

See some models adopted in practice:

1. Calculation by Attendance Level

Companies can adopt bonus ranges based on attendance rates:

• 90% attendance: R$100.00

• 95% attendance: R$150.00

• 100% attendance: R$200.00

2. Calculation as a percentage of salary

Another model provides for payment of a fixed percentage of the base salary:

• Salary: R$2,000.00

• Attendance: 100%

• Determined percentage: 10%

• Additional amount: R$200.00

3. Team Bonus

The additional bonus can also be granted to groups or departments that meet attendance goals, promoting team spirit and collective engagement.

How to Monitor Employee Attendance

For the bonus to be applied fairly, it is essential to have a reliable time and attendance system. The main methods used are:

• Electronic Time Clocks (REP);

• Time tracking apps with geolocation and facial recognition;

• Spreadsheets and systems integrated with payroll.

The use of digital tools allows for greater accuracy in attendance tracking, preventing fraud and promoting transparency in HR decisions.

Do justified absences affect the bonus?

The bonus policy should establish whether justified absences—such as medical appointments, maternity leave, or legal leave—impact the benefit entitlement.

In general, legally justified absences should not be used as an exclusion criterion, especially in cases protected by labor laws and maternity protection standards, as determined by the CLT.

Is the attendance bonus included in the payroll?

Although included in the payroll, the attendance bonus is not included in the salary for legal purposes. After the Labor Reform, it does not apply to:

• INSS

• FGTS

• Vacation

• 13th salary

The legal basis is Article 457, §2, of the Consolidation of Labor Laws (CLT):

“Amounts, even if customary, paid as per diem, food allowance, cash payments prohibited, travel allowances, bonuses, and allowances are not included in the employee's remuneration…”

Therefore, the amount does not generate labor or social security charges for the company.

Benefits of Attendance Bonuses for the Company

Adopting an attendance bonus can bring significant benefits to the corporate environment:

• Reduced absences and tardiness;

• Improved organizational climate;

• Increased productivity and engagement;

• Reduced rework and operating costs;

• Enhanced attendance culture.

Although its effects are felt in the medium and long term, attendance bonuses can be a significant competitive differentiator, especially in sectors with high turnover.

Employee Benefits

For employees, the bonus represents not only financial recognition but also an appreciation for their commitment. The main benefits include:

• Professional recognition;

• Growth opportunities;

• Improved internal reputation;

• Increased motivation and engagement.

Employees with a history of attendance are seen as more committed, which can lead to future promotions or additional bonuses.

The attendance bonus is an effective tool for encouraging employee attendance and punctuality. Although not mandatory, its adoption can contribute to building a more productive, engaged, and efficient work environment.

To implement the benefit with legal certainty, it is essential to define clear criteria, formalize internal policies, and have a reliable time and attendance system.

The correct application of the bonus, in compliance with labor laws, strengthens the organizational culture and values ​​the company's human capital.

Source: Site contábil