Misplaced Pages

#997002

59-486: A thirteenth salary , or end-of-year bonus , is an extra payment sometimes given to employees at the end of December. Although the amount of the payment depends on several factors, it usually matches an employee's monthly salary and can be paid in one or more installments (depending on the country). The thirteenth salary is most prominent in Latin America, where this payment is mandatory in most countries. In countries where

118-504: A Latin etymology , from pro , according to, for, or by, and rata , feminine ablative of calculated (rate or change). When liability for a toxic tort or a defective product concerns many manufacturers, the liability under tort law is allocated pro rata. Examples in law and economics include the following, noted below: Each of several partners "is liable for [her or his] own share or proportion only, they are said to be bound pro rata . An example ... may be found in

177-459: A service of worship or Mass . During the season of Christmastide, in many Christian households, a gift is given for each of the Twelve Days of Christmastide , while in others, gifts are only given on Christmas Eve , Christmas Day or Twelfth Night , the first and last days of the festive season, respectively. The practice of giving gifts during Christmastide, according to Christian tradition,

236-552: A Song in the Air ", and " Let all mortal flesh keep silence ". In the Christmas season, it is very common for television stations to air feature films relating to Christmas and Christianity in general, such as The Greatest Story Ever Told and Scrooge . On Saint Stephen's Day , the second day of Christmastide, people traditionally have their horses blessed, and on the Feast of Saint John

295-644: A large family feast on Christmas Day, preceded by saying grace . Desserts such as Christmas cake are unique to Christmastide; in India and Pakistan, a version known as Allahabadi cake is popular. Panettone , an Italian type of sweet bread and fruitcake , originally from Milan , Italy, usually prepared and enjoyed for Christmas and New Year in Western , Southern , and Southeastern Europe , as well as in South America , Eritrea , Australia and North America. During

354-446: A lawyer, the government finally stated that every employer would have to pay a 13th-month salary. In Brazil, the 13th salary, known as "Gratificação de Natal aos Trabalhadores", was initially instituted by President João Goulart in 1962. The legislation, authored by Aarão Steinbruch, had been proposed three years earlier in 1959. The rationale behind the proposal was that companies were already used to providing bonuses to employees during

413-552: A new one. Customs of the Christmas season include carol singing , gift giving, attending Nativity plays , church services , and eating special food, such as Christmas cake . Traditional examples of Christmas greetings include the Western Christian phrase "Merry Christmas and a Happy New Year!" and the Eastern Christian greeting "Christ is born!", to which others respond, "Glorify Him!" Christmastide, commonly called

472-423: A thirteenth salary to improve the situation to employees who are earning less than 1,000 pesos per month (at that time a significant sum). The decree notably excluded employees of the government and its instruments. With the removal of Marcos, his successor Corazon Aquino removed the 1,000 limit in 1986, giving all private sector employees the privilege. Two years later, Aquino signed Republic Act No. 6686, extending

531-468: A yearly 13th payment requirement, paid around the Christmas holiday. Several countries followed the Philippines, enacting similar thirteenth-salary laws, and some have passed laws about fourteenth- and fifteenth-month pay. Some regions have a compulsory fourteenth salary. Brazil has a mandatory fourteenth-month salary, which is treated as a holiday bonus. In countries where the 13th salary is prominent, it

590-468: Is liturgically the beginning of Christmas Day . Most of 24 December is thus not part of Christmastide, but of Advent , the season in the Church Year that precedes Christmastide. In many liturgical calendars Christmastide is followed by the closely related season of Epiphanytide that commences at sunset on 5 January—a date known as Twelfth Night . In many Christian denominations , Christmastide

649-539: Is divided into 13 or 14 parts. Not all workers are guaranteed this amount; however, most people receive at least 15 days' wages in Mexico. In Germany, a legal distinction is made between a thirteenth salary and a Christmas bonus; in most other countries, the terms are used interchangeably. The Christmas bonus (usually paid with the November salary) is intended to pay additional holiday expenses and retain employees. An employer pays

SECTION 10

#1732845542998

708-926: Is identical to Twelvetide (Twelve Days of Christmastide). There are several celebrations within Christmastide, including Christmas Day (25 December), St. Stephen's Day (26 December), Childermas (28 December), New Year's Eve (31 December), the Feast of the Circumcision of Christ or the Solemnity of Mary, Mother of God ( 1 January ), and the Feast of the Holy Family (date varies). The Twelve Days of Christmas terminate with Epiphany Eve or Twelfth Night (the evening of 5 January). Christmas in Italy ( Italian : Natale , Italian: [naˈtaːle] ) begins on 8 December, with

767-423: Is not a bonus but a delayed payment. Whether or not a thirteenth salary is part of an employment contract, some companies pay a higher monthly salary instead of the additional payment. The thirteenth salary is prorated for partial years in the first and last years of employment. Some employers pay an additional annual bonus based on employee performance or employer profits. When an employee pays direct income tax and

826-636: Is symbolic of the presentation of the gifts by the Three Wise Men to the infant Jesus . The tradition of the Nativity scene comes from Italy. One of the earliest representation in art of the nativity was found in the early Christian Roman catacomb of Saint Valentine . It dates to about AD 380. Another, of similar date, is beneath the pulpit in Sant'Ambrogio, Milan . For the Christian celebration of Christmas,

885-414: Is to be paid pro rata with creditors of the same class." A worker's part-time work, overtime pay, and vacation time are typically calculated on a pro rata basis. Under US Federal regulations , a government worker has the right such that: "When an employee's service is interrupted by a non-leave earning period, leave is earned on a pro rata basis for each fractional pay period that occurs within

944-459: Is typically mandatory, customary, or included in collective agreements. While a 14th salary is also mandatory in some countries, it is less widespread than the 13th salary. The payment varies by country. Some have one payment at the end of the year, and others pay in two installments: one in the year's first half and the other at the end of the year. This could motivate people to travel or otherwise enjoy summer holidays. Corporations that fail to make

1003-580: The Feast of the Immaculate Conception , the day on which traditionally the Christmas tree is mounted and ends on 6 January, of the following year with the Epiphany (Italian: Epifania , Italian: [epifaˈniːa] ), and in some areas female puppets are burned on a pyre (called falò ), to symbolize, along with the end of the Christmas period, the death of the old year and the beginning of

1062-562: The Time after Epiphany (Epiphanytide). In 567, the Council of Tours "proclaimed the twelve days from Christmas to Epiphany as a sacred and festive season, and established the duty of Advent fasting in preparation for the feast." Christopher Hill, as well as William J. Federer, states that this was done in order to solve the "administrative problem for the Roman Empire as it tried to coordinate

1121-674: The Twelve Days of Christmas , lasts 12 days, from 25 December to 5 January, the latter date being named as Twelfth Night . These traditional dates are adhered to by the Lutheran Church and the Anglican Church . However, the ending is defined differently by other Christian denominations. In 1969, the Roman Rite of the Catholic Church expanded Christmastide by a variable number of days: "Christmas Time runs from... up to and including

1180-589: The state atheism of the Soviet Union , after its foundation in 1917, Christmas celebrations—along with other Christian holidays—were prohibited. Saint Nicholas was replaced by Ded Moroz or Grandfather Frost , the Russian Spirit of Winter who brought gifts on New Year's, accompanied by the snowmaiden Snyegurochka who helps distribute gifts. It was not until the dissolution of the Soviet Union in 1991 that

1239-612: The 13th month's salary and bonus are paid in the same month, a higher tax rate is paid. In Latin America, the thirteenth salary is commonly known as aguinaldo or prima in Spanish (bonus). Christmastide Christmastide , also known as Christide , is a season of the liturgical year in most Christian churches. For the Catholic Church , Lutheran Church , Anglican Church , Methodist Church and some Orthodox Churches, Christmastide begins on 24 December at sunset or Vespers , which

SECTION 20

#1732845542998

1298-460: The 13th salary has been a tool for boosting the economy, ensuring high sales volumes for the industry at the end of the year. In Mexico, the law requiring a 13th salary was established through the Federal Work Law (Ley Federal del Trabajo), which was enacted in 1930 to enhance and protect workers' rights, benefits, payroll services, and social security. The law was revised in 1970 to incorporate

1357-482: The Christmas season, and the law would formalize a practice prevalent among private sector employees. However, due to opposition and pressure from businesses, who argued that the proposal would result in financial losses for companies and potential job cuts, the discussion of the proposal took three years. Additionally, the political turmoil in Brazil during the 1960s contributed to the extended debate. Since its implementation,

1416-508: The Christmas season, it is also very common for Christmas carols to be sung at Christian churches, as well as in front of houses—in the latter scenario, groups of Christians go from one house to another to sing Christmas carols. Popular Christmas carols include " Silent Night ", " Come, Thou Long Expected Jesus ", " We Three Kings ", " Down in Yon Forest ", " Away in a Manger ", " I Wonder as I Wander ", " God Rest Ye Merry, Gentlemen ", " There's

1475-612: The Epiphany season. The Puritans referred to the season as Christide as they did not affirm the sacrificial aspect of the Mass . During the Christmas season, various festivities are traditionally enjoyed and buildings are adorned with Christmas decorations , which are often set up during Advent . These Christmas decorations include the Nativity Scene , Christmas tree , Moravian star , Illuminations and various Christmas ornaments . In

1534-552: The Evangelist , the third day of Christmastide, wine is blessed and consumed. The fourth day of Christmastide, Childermas (Children's Mass), is observed through the blessing of children at church, as well as the remembrance of the Holy Innocents as the first Christian martyrs . On New Year's Eve (the seventh day of Christmastide), it is common for many Christians to attend a watchnight service to thank God for being blessed in

1593-573: The Holy Innocents fall one day later than in the West. The coming of the Wise Men is celebrated on the feast itself. With the atheistic Cult of Reason in power during the era of Revolutionary France , Christian Christmas religious services were banned and the three kings cake of the Christmas-Epiphany season was forcibly renamed the "equality cake" under anticlerical government policies . Under

1652-467: The Nativity of Jesus that came to feature drama and music. Nativity plays eventually spread throughout all of Europe, where they remain popular. Christmas Eve and Christmas Day church services often came to feature Nativity plays, as did schools and theatres. In France, Germany, Mexico, and Spain, Nativity plays are often reenacted outdoors in the streets. In several parts of the world, it is common to have

1711-488: The Sugar Industry Staff Employees Association (SISEA), a group of executives were made to sign an agreement stating that a 13th-month salary or bonus would be paid based on the yearly profits. However, for every industry other than the sugar industry, workers at that time could not benefit from a 13th-month salary. This led to more protests in the streets. In 1975, with the help of Cyril Canabady,

1770-569: The Sunday after Epiphany or after 6 January." Before 1955, the 12 Christmastide days in the Roman Rite (25 December to 5 January) were followed by the 8 days of the Octave of Epiphany, 6–13 January, and its 1960 Code of Rubrics defined "Christmastide" as running "from I vespers of Christmas to none of 5th January inclusive". The Saint Andrew Daily Missal (1945) says Christmastide begins with "the vigil of

1829-688: The Western Christian world, the two traditional days on which Christmas decorations are removed are Twelfth Night , Baptism of Jesus and Candlemas . Any not removed on the first occasion should be left undisturbed until the second. Leaving the decorations up beyond Candlemas is considered to be inauspicious. The Saint Andrew Daily Missal (1945), authored by Dom Gaspar Lefebvre , stipulates: Every Christian home should have its own little crib round which, on these days, morning and evening prayers should be said. At this season, consecrated to childlike joys, children will understand that they must join with

Thirteenth salary - Misplaced Pages Continue

1888-488: The administration determined the amount of funds in conjunction with the Central Committee. If a company fulfilled (or exceeded) annual plans to sell products (or profits) and estimated profitability, the thirteenth salary could be paid from funds earmarked in the budget and other cash reserves. A reduced amount was paid if a company did not meet the targets. In Switzerland, the 13th-month salary began to impose itself at

1947-401: The amount reaches a certain limit. The tax laws do, however, vary from country to country. The computation of a 13th salary varies from country to country. Nevertheless, the amount usually equals the total annual pay divided by 12 or is expressed as one month's salary. The payment is calculated similarly if the country also has a mandatory 14th salary. In some countries, the total annual payment

2006-423: The bonus is required by law, all employees usually receive it if they have worked for the company for a certain required amount of time. However, freelancers and contract workers are often not entitled to the 13th-month pay. Employees who have not worked for the company for a year often receive a prorated amount. In Italy, the thirteenth-month bonus was initially named ' gratifica natalizia ' ("Christmas bonus"), and

2065-445: The continuity of employment." The American Federation of Teachers (AFT), a US labor union , argues that all part-time or adjunct instructors should get pro-rata pay for teaching college courses. This is an important issue, as of 2010, for part-time faculty . Irish secondary school teachers are entitled to pro rata pay for part-time work. Under British employment law , "Regulations state that, where appropriate,

2124-490: The end of the 1960s, although it had started to spread before that. There were conflicts about the payment schedule: workers wanted regular payments, and employers were more comfortable with yearly or half-yearly payments. Many employers, such as the Swiss Broadcasting Corporation, decided to implement the 13th month salary to appear more attractive to skilled candidates. In Mauritius , the 13th month salary

2183-553: The feast [Christmas Day] and ends in the temporal cycle on the octave day of the Epiphany...[and] in the sanctoral cycle on the Purification of our Lady (Feb. 2)." Within the Christmas Cycle is "the time before, during and after the feast itself, thus having for its aim to prepare the soul for them, then allow it to celebrate them with solemnity and finally to prolong them several weeks"; this references Advent , Christmas, and

2242-543: The holiday payment and Christmas bonus and pays one-twelfth of the amount to the employee every month. The employee's hourly wage would increase to €8.69, meeting the minimum wage. The Christmas bonus is part of the other-remuneration category, under §39b Abs. 3 of the EStG. The Christmas tax allowance was abolished with the Tax Reform Act of 25 July 1988. Since July 2008, federal officials have no longer received Christmas bonuses;

2301-433: The liability of partners; each is liable ... only pro rata in relation to between themselves." When a debtor files for bankruptcy , and "the debtor is insolvent, creditors generally agree to accept a pro rata share of what is owed to them. If the debtor has any remaining funds, the money is divided proportionately among the creditors, according to the amount of the individual debts." "A creditor of an insolvent estate

2360-449: The minimum wage. For example, a person works full-time and earns € 8.03 per hour until a minimum wage of €8.50 per hour is introduced. Their employment contract stipulates that they are entitled to a half-month Christmas bonus and an annual holiday payment, totaling one month's salary. To meet the minimum wage of €8.50 (required by law in Germany since January 2015), the employer consolidates

2419-485: The number of total days of the policy. This factor is then multiplied by the policy premium to arrive at the return premium . Traditionally, this has been done manually using a paper wheel calculator . Today, it is normally done using an online wheel calculator . When a college student withdraws, colleges may refund tuition payments on a pro rata basis. In the United States , a private pilot may pay no less than

Thirteenth salary - Misplaced Pages Continue

2478-412: The payments may be fined. The thirteenth salary is normally tax-exempt, although some countries have restrictions; it could be taxable if the payment exceeds one month's salary. The taxation also often depends on how the payment is classified in the specific country. If it is considered to be a mandatory salary, it is treated as such and is taxable. When considered a bonus, it is usually not taxable unless

2537-522: The poor, representatives of Christ in the property of His manger bed; Christmas gifts recalling God's great gift of His Son to us on the first Christmas night; the Twelfth-Night cake; all these are Christian customs which ought to be preserved. —The Saint Andrew Daily Missal On Christmas Eve or Christmas Day (the first day of Christmastide), it is customary for most households in Christendom to attend

2596-483: The practice of applying interest rates to different time frames. If the interest rate was 12% per annum, you could pro-rate this number to be 1% a month (12%/12 months)." In venture capital , it can refer to the Pro-Rata Participation right and mean "the right to continue to participate in future rounds so that you can maintain your ownership." In insurance , pro rata is used to determine risk based on

2655-737: The previous year and resolving to serve Him in the coming year. Throughout the twelve days of Christmastide, many people view Nativity plays , among other forms of "musical and theatrical presentations". In the Russian Orthodox Church , Christmastide is referred to as "Svyatki", meaning "Holy Days". It is celebrated from the Nativity of Christ (7 January N.S. ) to the Theophany or Baptism of Christ (19 January N.S.). Activities during this period include attending church services, singing Christmas carols and spiritual hymns, visiting relatives and friends, and performing works of mercy, such as visiting

2714-574: The pro rata principle should be applied to any comparison ... to be given ... holiday." Likewise, in Tasmania , Australia , the law clearly grants workers the privilege of part-time benefits for leave of absence . This is granted under the Long Service Leave Act 1976 . In corporate practice, "a pro-rata dividend means that every shareholder gets an equal proportion for each share he or she owns." In banking , "Pro-rating also refers to

2773-579: The prohibition ended and Christmas was celebrated for the first time in Russia after seven decades. Russia had adopted the custom of celebrating New Year's Day instead. However, the Orthodox Church Christmas is on 7 January. This is, also, an official national holiday. European History Professor Joseph Perry wrote that in Nazi Germany , "because Nazi ideologues saw organized religion as an enemy of

2832-599: The season to forty days, ending on the Feast of the Presentation of Jesus in the Temple and the Purification of Mary on 2 February, a feast also known as Candlemas because of the blessing of candles on this day, inspired by the Song of Simeon , which proclaims Jesus as 'a light for revelation to the nations'." Many Churches refer to the period after the traditional Twelve Days of Christmas and up to Candlemas, as Epiphanytide , also called

2891-506: The shepherds and the wise men together with Mary and Joseph in worshipping the Child Jesus, the Babe who lying on His bed of straw is God and beseech Him that through His grace they may become ever increasingly children of God together with Him. The greetings of "Happy Christmas" which remind us of the artless mirth of the shepherds on that holy night; the Christmas tree, often with a source of joy to

2950-683: The sick, the elderly people, orphans, and giving generous alms. In the Eastern Orthodox Church , as well as in the Greek Catholic Churches and Byzantine-Rite Lutheran Churches , Christmas is the fourth most important feast (after Pascha , Pentecost and Theophany ). The day after, the Church celebrates the Synaxis of the Theotokos . This means that Saint Stephen's Day and the Feast of

3009-622: The solar Julian calendar with the lunar calendars of its provinces in the east." Ronald Hutton adds that, while the Council of Tours declared the 12 days one festal cycle, it confirmed that three of those days were fasting days, dividing the rejoicing days into two blocs. In medieval era Christendom, Christmastide "lasted from the Nativity to the Purification ." To this day, the "Christian cultures in Western Europe and Latin America extend

SECTION 50

#1732845542998

3068-603: The special payments (Christmas and holiday bonuses), amounting to five percent of the annual salary, were integrated into the officials' base salary. Most Swiss employers pay their employees' annual salary in 13 instalments rather than 12. An employee usually receives two months' salary in December, which helps pay end-of-year and holiday bills. However, they sometimes receive half in July and half in December, similar to Germany's Christmas bonus and holiday payment. The thirteenth monthly salary

3127-426: The thirteenth salary for ongoing work at the end of a calendar year. An employee is entitled to a prorated thirteenth salary if they leave their employer before the end of the calendar year, unless the parties to the employment contract have agreed otherwise. Special payments for regular work performance (a requirement fulfilled by the thirteenth salary, and the Christmas bonus in certain cases) can be counted towards

3186-505: The thirteenth salary to government employees. Compensation based on annual work was paid in addition to the basic salary based on the decision of the Central Committee of the Communist Party of the Soviet Union and the Council of Ministers of the USSR on 4 October 1965 ("On improving planning and enhancing economic incentives for industrial production"). Paid from the material incentive fund,

3245-425: The time the insurance policy is in effect. It may also be used to describe proportional liability when more than one person is responsible for a loss or accident . Calculation of return premium of a cancelled insurance policy is often done using a cancellation method called pro rata . First, a return premium factor is calculated by taking the number of days remaining in the policy period divided by

3304-712: The totalitarian state, propagandists sought to deemphasize—or eliminate altogether—the Christian aspects of the holiday" and that "Propagandists tirelessly promoted numerous Nazified Christmas songs, which replaced Christian themes with the regime's racial ideologies." The government of the People's Republic of China officially espouses state atheism , and has conducted antireligious campaigns to this end. In December 2018, officials raided Christian churches just prior to Christmastide and coerced them to close; Christmas trees and Santa Clauses were also forcibly removed. Pro rata More specifically, pro rata means: Pro rata has

3363-495: The viewing of the Nativity play is one of the oldest Christmastime traditions, with the first reenactment of the Nativity of Jesus taking place in A.D. 1223 in the Italian town of Greccio . In that year, Francis of Assisi assembled a Nativity scene outside of his church in Italy and children sang Christmas carols celebrating the birth of Jesus. Each year, this grew larger, and people travelled from afar to see Francis' depiction of

3422-545: Was a customary, but not obligatory, bonus given by employers to their employees before the Christmastide . It was legalized in the 1937 collective labour agreement for factory labour, and was extended to all jobs in 1946 and then by presidential decree in 1960. In the Philippines the thirteenth salary was legalized in December 1975 when President Ferdinand Marcos issued Presidential Decree No. 851, ordering employers to pay

3481-463: Was implemented in December 1975, but there were many battles to achieve this goal. Every trade union centre, like the Federation of Civil Service Unions, had to fight together, using street campaigns and work stoppages. Around the 1970s, the price of sugar skyrocketed, but some companies in the sugar industry did not want to pay employees a 13th-month salary or bonus. From 1973 onwards, under pressure from

#997002