By Rafael Mello and Leticia Claudia Neves
On 10/17/2020, the Undersecretariat for Public Labor Policies, an integral part of the Ministry of Economy, published Technical Note SEI No. 51520/2020/ME, which analyzed the effects of agreements to suspend employment contracts and proportionally reduce working hours and wages on the calculation of the 13th salary and workers' vacations.
Regarding the impact on the 13th salary, it was established that:
- a) in the case of suspension of the employment contract, the months in which there were less than 15 days worked (due to the suspension) must be excluded from the counting of grand-parts.
- b) in the case of a reduction in working hours and wages, there is no influence on the value of the 13th salary, which must be the employee's remuneration, disregarding any salary reductions that may have occurred.
Regarding vacations, in the same sense as the understanding regarding the 13th salary, the suspension period should not be computed for the calculation of the acquisition period, in cases where there was a reduction there is no effect, since the remuneration that will serve as the basis for the payment of vacations is that due in the month of enjoyment.
It is worth noting that the technical note issued is supported by article 4 of Law 14,020/2020, by establishing that:
The Ministry of Economy is responsible for coordinating, executing, monitoring and evaluating the Emergency Employment and Income Maintenance Program and issuing additional rules necessary for its execution.
Thus, although the technical note is not binding, it seeks to bring some legal certainty to employers, as well as legal guidance.