When an employee takes a leave from the job due to maternity, she is entitled to the payment of her Christmas bonus relative to the months during which she is absent. The employer, however, is not responsible for paying this benefit, rather, the National Institute of Social Security (INSS, Instituto Nacional do Seguro Social).

Even though it is the INSS’s responsibility to pay the Christmas bonus regarding the maternity leave, the system calculates and stores this amount, since the employer needs to pay a percentage of the value to the INSS for the SAT contribution and for the employer’s contribution (See GPS report).

The maternity leave is calculated based on special runs (off-cycle) FERI, 131P, 1313 and 13DI.

When calculating the second parcel, the system once again calculates the values for the whole year and subtracts the values that were already paid in the first parcel.

The standard system provides an include that serves as an example for the user to define his/her own include (indicator) according to the company needs. This include is not executable. The client has the following possibilities:

1. Not configure the function-exit – the system considers all months until the end of the year as eligible.
2. Configure the function-exit accepting the sample indicator provided by SAP – all absences are considered as ineligible.
3. Configure the function-exit with another indicator, according to company needs – the client can guide himself by the sample indicator provided by SAP, in order, for example, to determine which absences are or not eligible.

• DEC1P: determines the percentage regarding the payment of the first Christmas bonus parcel. If there is no value in this constant, the system assumes 50% as the default value.

• DECSE: Determines whether the December fraction will be considered for the calculation of the second parcel of the Christmas bonus, paid before December 15. The possible values for this constant are:

The following wage types are used to calculate the maternity leave:

Example

Consider the following scenario:

1. An employee is hired in the beginning of the year for a wage of 1,200.00 Reais.
2. The employee is absent from March to the end of May due to the maternity leave.
3. The first parcel of the Christmas bonus is processed (off-cycle 131P) in the beginning of July.
4. The employee receives a pay raise in mid July and her salary is increased to 1,800.00, retroactive to May.
5. The first parcel of the Christmas bonus is ran the second time (although this is not frequent, it is technically possible).
6. In mid September, the employee is raised again and now she earns 2,400.00 Reais.
7. In mid December, the second parcel of the Christmas bonus is ran.

In this example, only ten months are considered for the payment of the Christmas bonus, since in April and May the employee was on maternity leave (March is considered because the employee worked for more than fifteen days). Therefore,

• Base salary = 2400
• Christmas bonus paid by the company = Base salary * 10/12 = R$2000
• Maternity leave (paid by the INSS = Base salary * 2/12 = 400

In total, the employee receives R$2,400.

Considering that the DECPR constant has a value of 2 (using the exit function) and the exit function is configured as the model indicator provided by SAP, the Christmas bonus parcel payments are made as follows:

1. Payment of the first parcel – first run

The parcel payment is ran in July and refers to the payment of 50%. This percentage is defined through the configuration of the DEC1P constant. The eligible months for the first parcel are determined through the configuration of the DECPR constant. Therefore,

Base salary = 1200

Christmas bonus paid by the company = Base salary * 6/12 *50% = 500

Maternity leave salary (paid by the INSS) = Base salary * 2/12 * 50% RS 100 (type /348)

2. Payment of the first parcel – second run

A second run is necessary due to the pay raise effective retroactive to May. The payment of the first parcel is recalculated in August.

Base salary = 1800

Christmas bonus paid by the company = Base salary * 6/12 *50% = 750

Maternity leave salary (paid by the INSS) = Base salary * 2/12 * 50% RS 150 (type /348)

but, since the first parcel was already paid in July, it must be deduced from the recalculated value:

Christmas bonus paid by the company = R$ 750 – R$ 500 = 250

Maternity leave salary (paid by the INSS) = R$ 150 – R$ 100 (type /350) = R$ 50 (type /349)

3. Payment of the second parcel

Due to one more pay raise in September, the salary base is once again higher and the value must be calculated retroactively.

Base salary = 2400

Christmas bonus paid by the company = Base salary * 6/12 *50% = R$2000

Maternity leave salary (paid by the INSS) = Base salary * 2/12 * 50% RS 400

To obtain the value of the second parcel, it is necessary to deduce the value that has already been paid.

Christmas bonus: second parcel – first parcel = R$ 2000 – R$750 = R$ 1250

Maternity leave salary (paid by the INSS): second parcel – first parcel = R$ 400 (type /348) – R$ 150 (type /350) = R$ 250 (type /349)

4. Payment of the third parcel

The third parcel is calculated exactly like the other ones, only subtracting the payments that have already been made.