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Brazil: Child support rules regarding 13th-month salary
Under the guidelines of Theme 192 from the Superior Court of Justice (STJ), child support payments calculated as a percentage of a payer's income also apply to the 13th-month salary and the vacation bonus.
If the support is established as a fixed amount rather than a percentage, the inclusion of the 13th-month salary depends on the specific terms of the judicial sentence or legal agreement. For those paying via a percentage of net income, the obligation results in higher payments during the year-end periods, as the 13th-month salary is typically paid in two installments: the first by November 30 and the second by December 18.