Salary bonus (PIS): Understand what it is and find out if you are entitled

The salary bonus – PIS is paid to every worker with a formal contract or public servant who received an average monthly salary of up to 2 minimum wages in the base year.

What is a salary bonus?

The salary bonus, known as PIS, is an annual benefit worth up to one minimum wage whose base value is that of the current year of payment.

This benefit is intended for workers who receive an average of up to two minimum wages per month and who are PIS or PASEP taxpayers.

Are Salary Allowance and PIS the same thing?

Although Abono is commonly known as PIS, they do not mean the same thing.

Since PIS corresponds to the values of quotas allocated to workers until 1988.

The salary bonus is a worker's right that works like a 14th salary.

Therefore, although known as PIS or 14th salary, in reality it is the Salary Allowance.

Who is entitled to receive the Salary Allowance?

As mentioned above, the salary bonus is a benefit that the worker is entitled to receive and which can reach a maximum value of one minimum wage.

Therefore, the benefit is paid according to the annual calendar published by CODEFAT (Worker Support Fund Deliberative Council).

See who is entitled to the salary bonus:

• The worker must be registered with PIS/PASEP for at least 5 years, counting from their first job;
• Have received up to two monthly minimum wages during the base year;
• The worker must have carried out at least 30 days of paid activity in the base year, these 30 days can be consecutive or not;
• The employer must correctly inform the worker's data in the RAIS (Annual Social Information List) for the base year;
• And finally, the employer must be a legal entity, that is, have a CNPJ and be a contributor to the PIS/PASEP Fund.

Remembering that normally when we talk about “base year” we are talking about the year before payment.

Therefore, in 2023 I will pay the Salary Allowance for 2022, base year 2021.

Who is not entitled?

Some workers do not have the right to receive the Salary Allowance, as follows:

• Urban or rural workers linked to an individual employer;
• Directors without employment contracts, even if they collect FGTS;
• Domestic employees;
• Minor apprentices;
• Workers with monthly remuneration greater than two minimum wages.

Conclusion

The salary bonus, although popularly known as PIS, does not mean the same thing.

Thus, the salary bonus is a benefit intended for some workers who have a formal contract and receive up to two minimum wages per month.

But you know which is value of the Salary Allowance? Click the button below and find out now!