Actually no. The 13th month is paid solely at the company's discretion. It is also paid in December. If the company 'subsequently' (ie: after December) decide that revenues/profits are recovering to a suitable level, the company can make any decision in respect of SLS/Profit sharing they wish. The decision on 13th month has come and gone. SLS however was an 'emergency' measure that would obviously be revisited when the company's finances had recovered. SARS was a similar situation. As I mentioned earlier, the company would want to reserve the opportunity to launch similar schemes in the future if needed. If they are not seen to 'play fair' after the fact, they would have an impossible task in convincing employees to partake. Furthermore, to not refund a substantial portion of it would demonstrate that the 'dissidents' were right NOT to participate...and i'm sure that isn't the message that CX mgmt would want to be learned....
