What is Brazil’s 13th salary?
The décimo terceiro salário — Brazil’s 13th salary — is a mandatory year-end bonus owed to every employee hired under the CLT regime, the standard Brazilian employment contract. Created by Law 4,090/1962 and guaranteed by the Constitution, it accrues at 1/12 of your monthly pay for every month in which you worked at least 15 days. A full year of work means one extra full salary.
Employers must pay it in two installments:
- First installment: between February 1 and November 30, worth half the total, paid with no deductions at all (Law 4,749/1965).
- Second installment: by December 20, when the employer withholds INSS (social security) and IRRF (income tax) computed on the full 13th salary, then subtracts the advance already paid.
This calculator applies the official 2026 tables. Amounts appear in Brazilian currency format, where the dot groups thousands and the comma marks decimals: R$ 1.844,31 means 1,844 reais and 31 cents.
How to use it
- Enter your gross monthly salary in reais. If you regularly earn commissions or overtime, include their monthly average — they are part of the base.
- Enter the months worked during the year (1 to 12), applying the 15-day rule: a fraction of 15 days or more counts as a full month; fewer days count as zero.
- Add your registered dependents, if any: each one deducts R$ 189,59 from the income-tax base.
2026 rules and tables
| Installment | Legal deadline | Withholdings |
|---|---|---|
| First (50% of gross) | February 1 to November 30 | None |
| Second (remainder) | December 20 | INSS and IRRF on the full 13th |
INSS on the 13th salary is computed separately from the regular December paycheck, using the progressive table from Portaria MPS/MF No. 13/2026 (each rate applies only to the slice inside its bracket):
| Gross 13th salary bracket (R$) | Rate |
|---|---|
| Up to 1.621,00 | 7.5% |
| 1.621,01 to 2.902,84 | 9% |
| 2.902,85 to 4.354,27 | 12% |
| 4.354,28 to 8.475,55 (cap) | 14% |
IRRF on the 13th is withheld exclusively at source, in its own separate calculation with the current monthly tax table. Since January 2026, the reduction created by Law 15,270/2025 also applies: it zeroes the tax whenever the gross 13th salary does not exceed R$ 5.000 and phases out gradually up to R$ 7.350.
Worked example
Maria was hired on May 12, 2026, earning R$ 3.000 a month. May counts as a full twelfth (she worked 20 days, more than 15), so May through December gives 8 months:
- Gross 13th salary: 3.000 × 8 ÷ 12 = R$ 2.000,00
- First installment (no deductions): 2.000 ÷ 2 = R$ 1.000,00
- INSS (separate progressive calculation): 1.621,00 × 7.5% plus 379,00 × 9% = 121,58 + 34,11 = R$ 155,69
- IRRF: the base after INSS is R$ 1.844,31 — inside the exempt bracket, and the 2026 reduction would zero it anyway: R$ 0,00
- Second installment: 2.000,00 − 155,69 − 1.000,00 = R$ 844,31
- Total net 13th salary: R$ 1.844,31
Frequently asked questions
Who is entitled to the 13th salary?
Every CLT employee — urban, rural and domestic workers alike. INSS retirees and pensioners also receive it, on their own payment schedule. Independent contractors (“PJ”) and informal workers are not covered.
I started mid-year. How much do I get?
The proportional amount: 1/12 per month in which you worked at least 15 days. Someone hired on May 12 earns 8 twelfths by December; someone hired on May 20 earns only 7, because May would not count.
Why is the second installment smaller than the first?
Because the first is paid gross, with nothing withheld. All the INSS and IRRF due on the entire 13th salary is taken out of the second installment in December.
Does the 13th salary generate FGTS?
Yes. The employer deposits 8% of both installments into your FGTS account. That is an employer cost — nothing is deducted from your pay.
The figures on this page are the 2026 ones (Portaria MPS/MF No. 13/2026 and Law 15,270/2025). Brazil updates its INSS and IRRF tables every year, so double-check the current values before relying on the numbers. This tool is an informational estimate, not tax or legal advice.