Brazil 13th Salary Calculator (2026)
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Brazil requires employers to pay a mandatory extra month of salary every year, known as the décimo terceiro or 13th salary. This calculator splits it into the two legally required installments, applies the 2026 INSS and income-tax rules, and shows the net amount an employee actually receives.
What the 13th salary is and who receives it
Created by Law 4,090/1962, the 13th salary is an extra annual payment equal to one month of remuneration, accrued at 1/12 for each month worked during the calendar year. It is not a discretionary bonus: it is a statutory entitlement for every CLT employee, including domestic workers, rural workers and temporary staff, as well as retirees and pensioners receiving social-security benefits.
Any month in which the employee worked at least 15 days counts as a full twelfth. An employee hired on March 15 accrues 10/12 of the 13th salary; one hired on March 16 accrues 9/12. Vacation, maternity leave and justified absences do not reduce the accrual.
The base is total remuneration, not only base salary. Habitual overtime, night-shift premiums, hazard pay and commissions must be averaged over the year and added to the December salary before dividing by twelve.
Two installments, one set of deductions
Law 4,749/1965 splits the payment. The first installment is 50% of the gross amount and must be paid by November 30 with no deductions whatsoever. The second installment is due by December 20 — and it carries the entire tax burden of the 13th salary, which is why it is always visibly smaller than the first.
In 2026 the December 20 deadline falls on a Sunday, so employers must bring payment forward to Friday, December 18, 2026. The November 30 deadline falls on a Monday. Late payment exposes the employer to administrative fines assessed per affected employee.
| Gross salary | Gross 13th | First installment | INSS | Income tax | Second installment |
|---|---|---|---|---|---|
| R$3,000.00 | R$3,000.00 | R$1,500.00 | R$248.60 | R$0.00 | R$1,251.40 |
| R$4,500.00 | R$4,500.00 | R$2,250.00 | R$431.51 | R$0.00 | R$1,818.49 |
| R$6,000.00 | R$6,000.00 | R$3,000.00 | R$641.51 | R$385.10 | R$1,973.39 |
| R$8,000.00 | R$8,000.00 | R$4,000.00 | R$921.51 | R$1,037.85 | R$2,040.64 |
How the 13th salary is taxed in 2026
Social security (INSS) on the 13th salary is assessed separately from the monthly salary under Article 28, §7 of Law 8,212/1991. The same progressive table applies — 7.5% to 14%, capped at R$988.09 in 2026 — but because the amounts are not combined, employees avoid being pushed into a higher effective rate.
Income tax is also assessed in isolation, under Brazil’s exclusive withholding regime: the 13th salary is taxed once at source and reported in a separate box of the annual return, never combined with regular income. From January 2026, Law 15,270/2025 extends its reduction to the 13th salary as well, so a gross 13th of up to R$5,000 is fully exempt, with a decreasing benefit up to R$7,350.
Employers additionally deposit 8% of each installment into the employee’s FGTS severance fund. That is an employer cost and never reduces the employee’s net amount.
Budgeting notes for employers and HR teams
For payroll planning, a full-year CLT employee costs roughly 13 salaries plus the vacation one-third bonus, plus employer social charges and FGTS on all of it. The November installment is a pure cash outflow with no withholding to offset it, so companies typically provision monthly throughout the year.
Employees may request in January to receive the first installment together with their vacation pay, which shifts the cash-flow timing. When employment ends mid-year, the accrued proportional 13th must be paid in the final settlement.
Frequently asked questions
Is the 13th salary a bonus or a legal requirement in Brazil?
It is a legal requirement under Law 4,090/1962, not a performance bonus. Every CLT employee is entitled to it, and it must be paid in two installments due November 30 and December 20 each year.
Why is the second installment smaller than the first?
The first installment is an advance paid with no deductions. All social-security and income-tax withholding on the full 13th salary is applied to the second installment, so it is always the lighter payment.
What does an employee who joined mid-year receive?
A proportional amount: 1/12 of the December remuneration for each month with at least 15 days worked. Someone hired in August and still employed in December receives 5/12.
Does the 13th salary get taxed again in the annual return?
No. It falls under exclusive withholding taxation, meaning the tax withheld on the second installment settles the liability. It is reported separately and does not increase tax on other income.
Sources
Based on the official 2026 INSS and IRRF tables and the Law 15,270/2025 reduction. Income tax on the 13th salary is computed in isolation under the exclusive withholding regime, and INSS is assessed separately from monthly salary. Reference values for CLT employment — collective agreements, alimony orders and variable pay may change the result.
Related calculators
Also available in Portuguese: Calculadora de 13º Salário 2026