Salary payment is a cornerstone of the employment relationship and is governed by clear rules in Brazilian labor law. Understanding these obligations and deadlines is crucial for both the company and the employee. Based on Article 459 of the CLT and the information provided, let’s detail the most important points.
The Legal Deadline: When Must Salary Be Paid?
The main rule is defined by Article 459 of the CLT: monthly wages must be paid until the fifth business day of the month following the worked month.
For counting these business days, it’s important to know that Saturdays count as business days, but Sundays and holidays do not.
Practical Example: If the reference month ends on a Wednesday, the fifth business day for salary payment could fall on the Tuesday of the following week.
What Happens if There is a Delay?
A delay in salary payment can lead to serious consequences for the company. The company may face administrative fines and open the door for labor lawsuits seeking moral or material damages.
Salary Advance (Adiantamento / Vale): Is it Mandatory?
It’s common to confuse salary with salary advance. The salary advance, or “vale,” is a partial payment of the salary, usually granted halfway through the month (around the 15th).
Unlike the salary, the advance is not mandatory by law unless stipulated in a collective agreement, employment contract, or internal company policy. There is no fixed legal deadline for the advance; ideally, the company should define it in writing.
Important: The employee may refuse to receive the advance, preferably formalizing this decision in writing. As it is optional (unless regulated by a policy), the company is not obligated to insist on granting it.
What if the Employee Refuses to Receive Their Salary?
Here is a crucial point, different from the advance: salary cannot be refused by the employee. It is a guaranteed and non-waivable right of the worker.
Even if the employee says they don’t want to receive it, the company must formally record this refusal and, nonetheless, process the payment or make a judicial deposit.
Failure to pay the salary can result in serious legal penalties for the company, even if the refusal came from the employee themselves.
Forms of Salary Payment
Companies can pay salaries in a few main ways:
- Bank deposit into a salary or checking account.
- Nominal check.
- Cash – in this case, it is essential to always obtain a signed receipt from the employee as proof.
The most important point, regardless of the method chosen, is that the payment can be verified and proven. The salary needs to be paid in a secure and documented manner.
In Summary:
- Salary must be paid until the 5th business day of the following month.
- Salary advance is generally optional.
- Salary cannot be refused and must be paid in a safe, documented manner.
- Taxes such as INSS and IRRF apply to the total salary.
Following these rules helps avoid problems for both sides.