Discover the extras that increase your salary at the end of the month

A payroll supplement is an addition to salary related to a special condition, usually occasional and temporary, in which the work is performed, or to a special situation in which the employee finds themselves.

There are different types, linked to various situations or conditions. In this article, see some of the main types of payroll supplements.

What benefits are included in the payroll?

Salary

Salary is the compensation paid to the employee in exchange for work performed during a given period. The amount can be paid monthly, biweekly, weekly, or daily. However, it must always be in accordance with the current minimum wage stipulated by law.

Variable salary, in turn, is related to the performance of the employee or team during that period.

Family Allowance

Family allowance is a benefit granted to low-income families with children under 14. Workers employed under the CLT (Consolidation of Labor Laws) must request this from the company, while temporary workers must submit the request to the union or professional organization to which they are affiliated.

Additional Payments

Additional payments are amounts added to employees' salaries to compensate for mitigating factors in their workday. These factors include night shift pay, hazard pay, and unhealthy work pay.

Night Shift Pay

The Consolidation of Labor Laws (CLT) classifies night shift pay as the period worked between 10:00 PM and 5:00 AM the following morning. For work hours within this period, the percentage is 20% of the night employee's base pay.

Unhealthy Work Pay

This increase is related to activities or conditions that expose the employee to agents that are harmful to their health. Three levels of unhealthy work pay are considered for determining the amount of unhealthy work pay: minimum, medium, and maximum. Workers covered by the hazardous work allowance are entitled to a 10%, 20%, and 40% increase, respectively.

Hazardous Work Allowance

This increase corresponds to hazardous operations or activities involving recurring or permanent contact with chemical, explosive, and flammable agents. In this case, the worker must receive a 30% increase on their actual salary corresponding to the hazardous work allowance.

These activities are covered by regulations approved by the Ministry of Labor. However, if the worker performs an unhealthy or dangerous role, they must choose the most advantageous increase.

Overtime

Overtime calculations must be based on the Collective Bargaining Agreement (CBA) for the category in which the employee works. This means that the same company may be required to pay two workers differently for overtime.

CCTs also typically differentiate compensation for overtime worked on weekdays, Saturdays, Sundays, and holidays, in order to compensate the employee for the time dedicated to the company.

Overtime worked on Sundays and holidays is paid at 100%, meaning the employee earns double. Saturday overtime is typically paid at a 50% premium, while weekday overtime may be paid at a 20% or 30% premium, for example.

Night Overtime

Night overtime differs from daytime overtime by the time it is worked and the amount of the premium. If an employee works overtime between 10 PM and 5 AM, it is nighttime overtime; outside these hours, it is daytime overtime. Daytime overtime is paid at a 50% premium.

For night overtime, the premium is 20% plus 50% of the overtime.

Vacation

Vacation pay is calculated based on the employee's salary plus one-third of this amount, called the vacation bonus. Income tax (IRRF) and social security contributions are applied to this calculation in the same way as when calculating the monthly payroll.

Employees can choose to "sell" 10 vacation days and receive the corresponding amount, which is called a cash bonus.

Source: O trabalhador