The end of the year is a challenging time for companies, marked by a series of legal, labour and operational obligations. Fulfilling these responsibilities not only ensures compliance with regulations, but also helps maintain productivity, employee motivation and the financial health of the business.
Among the main points of attention are the payment of the 13th salary, the management of collective holidays, the hiring of temporary workers, stock planning and end-of-year celebrations. This guide provides detailed information on each of these topics and how to deal with them efficiently.
1. 13th Salary: Rights, Deadlines and Impacts
The 13th salary is a compulsory bonus paid to all urban, rural and domestic employees. Regulated by Law 4.090/1962, it can be paid in up to two instalments.
- First instalment: It must be paid between February and 30 November, with an amount equivalent to half the salary.
- Second instalment: It must be paid by 20 December, with the legal deductions (INSS, FGTS and IRRF) duly applied.
Companies that choose to pay in a single instalment by 30 November need to be aware of the need for subsequent adjustments if there are salary changes or variable payments in December. In addition, early payment implies immediate payment of the applicable taxes.
2. Collective Holidays: Procedures and Rules
Collective holidays are regulated by the CLT and can be granted to all employees or only to certain sectors of the company. This modality is widely used at the end of the year, when many companies reduce or paralyse their activities.
Important aspects:
- Holidays can be divided into up to two periods, with at least 10 calendar days each.
- Companies must notify the Regional Labour Office (DRT), the union and employees at least 15 days in advance, except for micro and small companies, which are exempt from notifying the DRT.
- Holiday pay and the constitutional third must be paid no later than two days before the start of the period.
3. Temporary Labour: Hiring and Rights
Hiring temporary workers is common in sectors such as retail, services and industry at the end of the year, when demand increases significantly. Regulated by Law 6.019/1974, this type of employment requires special attention to the formalisation and duration of the contract.
Contract duration:
- It can last up to 180 consecutive days or not, extendable for a further 90 days on justification.
Guaranteed Rights:
- Equal pay for permanent employees.
- Legal working hours, overtime pay and benefits such as proportional holidays, proportional 13th salary and FGTS.
Hiring must be done through companies specialising in temporary work, duly registered with the Ministry of Labour.
4. Inventory Management: Avoiding Losses
The high demand characteristic of the end of the year requires efficient stock management in order to avoid financial losses, whether due to a shortage or an excess of goods.
Recommended Practices:
- Historical analysis: Use data from previous years to forecast demand.
- Planning ahead: Negotiate with suppliers and guarantee adequate delivery times.
- Regular inventory: Keep precise track of the quantities available.
Lack of planning can result in missed sales opportunities or the need to liquidate accumulated products.
5. End of Year Celebration: Motivation and Integration
The end-of-year celebrations are an opportunity to reinforce employee engagement and recognise the efforts made throughout the year. However, it is essential that these events are planned in a financially and logistically balanced way.
Planning tips:
- Set a budget: Prioritise spending that is compatible with the company's financial reality.
- Communicate in advance: Inform us of the date, place and programme to ensure everyone's participation.
- Choose the right format: From simple celebrations to more elaborate events, the important thing is to promote an atmosphere of integration.
How TWS Consultancy Can Help
Faced with so many responsibilities and deadlines, the TWS Consultancy is ready to offer complete and personalised support, allowing your company to meet all its end-of-year requirements with peace of mind. See how we can help:
- Calculation of the 13th Salary and Taxes: We guarantee accurate calculations and advise you on the deadlines for paying labour and social security charges.
- Collective holiday management: We advise on drawing up schedules, mandatory communications and payments.
- Temporary employment: We offer legal and labour support for formalising contracts and observing the rights of temporary workers.
- Inventory planning: We help analyse historical data and plan purchases to optimise stock management and reduce costs.
- Organisation of celebrations: We advise on the allocation of financial resources, preventing the event from jeopardising the company's cash flow.
- Compliance and Conformity: We ensure that your company complies with all legal obligations, avoiding fines and penalties.
With TWS Consultancy by your side, you can focus on growing your business, while we take care of all the obligations that the end of the year demands.
Sources of Information
- Law 4.090/1962 (13th Salary): Planalto Portal
- Law No. 6.019/1974 (Temporary Labour): Planalto Portal
- Consolidation of Labour Laws (CLT): Planalto Portal
- General Stock Information: Pequenas Empresas & Grandes Negócios magazine
- Party planning: Sebrae Portal
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