Intern Recess

In order to keep to Article 13 of Statute No. 11,788 from 25 September 2008, the calculation identifier 891 is available to store values referring to Intern Recess payment.

 

Identifier

Description

891

Intern Recess

 

Recess is granted only on contracts signed from 25 September 2008 (date of Statute publication).

This statute grants a recess period of 30 days to the intern whose contract lasts for 1 year or more. It is to be preferably enjoyed during school vacations.

The recess days are granted proportionally if the internship lasts for less than one year. The get the number of days, multiply the number of months and divide by 12.

For example:

An intern whose internship lasts for 8 months is entitled to 20 days of recess:

(8 x 30 / 12 = 20)

 

Recess is not related to the vacation benefit and does not change the relationship between the intern and the company. Therefore, the calculation does not include 1/3 of the salary and INSS and FGTS do not apply.

Important:

The Leave Type D must be entered in the Leave Register, including the recess period for the intern (start and end date). If the End Date field is not entered, the payment referring to the recess is not generated. This Leave Type applies only to intern recess.
In the Payments Registry, a revenue payment using identifier 891 must be registered.
If the leave period extends from one month to another, the Recess payment is made completely in the first month, considering the whole period.
Recess payment is made alongside the internship stipend in the payroll. If the recess is proportional to the months actually worked (less than 30 days), the stipend payment will also be proportional.

Calculation procedures for intern recess

1. In Payroll Item Register, enter a revenue payroll item for the calculation identifier 891 - Intern Recess.
2. In Leave Register, enter the leave of type D for the intern with Recess period.
3. In Payroll Calculation:

Make the Payroll calculation, taking into account in the parameters the data of the intern whose leave has been registered.

See Also

Payroll Items
Payroll Calculation