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(iii) Additional night pay: is 20% of the contractual wage due, as a rule, for services rendered after10:00 p.m., in urban centers, and it is incorporated into the base compensation for the purpose ofcalculating the additional amounts to which the worker is entitled;(iv) Health hazard allowance: is due to employees that render service in an environment that isconsidered unhealthy – it is 10%, 20% or 40% of the minimum wage, according to the degree ofhealth hazard (minimum, average and maximum, respectively) – and it is incorporated into theemployee's base compensation for all purposes.(v) Hazard pay: is due to employees that render services under highly risky conditions -– it is 30%of the contractual wage – and is incorporated into the employee's compensation (except for thepurposes of bonuses, gratuities and profit sharing).(vi)Additional transfer pay: is due to any employee that is transferred by the employer to anotherlocality and its amount is 25% of the contractual wage.(vii)Others: commissions, bonuses, gratuities and premium bonuses.f) Thirteenth wage (or "Christmas bonus")Is a mandatory bonus in compliance with the law and is of a wage nature.It corresponds to one wage of the employee and must be paid in two installments, the first of which onor before November 20 and the second on or before December 20 of each year.For employees that worked less than 1 year, the 13th wage is proportional to the months of service, inthe order of 1/12 per month, considering a fraction of 15 days or over as a full month and disregardingsmaller fractions.g) Unemployment Compensation Fund - FGTSThe FGTS is a bank account that the worker can use on the occasions provided by law, which isformed by monthly deposits made by the employer.Every month, the company has to deposit, with its own resources, in a specific account in the name ofeach employee, the equivalent of 8% of the employees‟ compensation. For employment contracts fora determinate period, the rate is 2%.52

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