13th Salary Calculator
Calculate your Décimo Terceiro (13th salary) in Brazil, including INSS and IRRF deductions. Enter your monthly salary, months worked, and number of dependents.
What is Décimo Terceiro?
The Décimo Terceiro Salário (13th salary) is a mandatory year-end bonus guaranteed by Brazil's CLT (Consolidação das Leis do Trabalho). Enacted in 1962 under Law 4.090, it entitles every formal employee to an additional month's salary, paid in two installments. Unlike discretionary bonuses, the 13th salary is a constitutional right and applies universally to all CLT-registered workers, domestic employees, rural workers, and even INSS retirees and pensioners.
The amount is proportional to the number of months worked during the calendar year. Employees who work the full year receive one complete additional salary. Those who join or leave mid-year receive a pro-rated amount based on months worked (with any month where 15 or more days were worked counting as a full month).
Payment Schedule
| Installment | Deadline | Amount | Deductions |
|---|---|---|---|
| 1st (Adiantamento) | Feb 1 – Nov 30 | 50% of gross 13th | None |
| 2nd (Final) | By December 20 | Remaining 50% | INSS + IRRF on full 13th |
INSS Contribution Rates (2025)
| Salary Range (BRL) | Rate |
|---|---|
| Up to R$ 1,518.00 | 7.5% |
| R$ 1,518.01 to R$ 2,793.88 | 9% |
| R$ 2,793.89 to R$ 4,190.83 | 12% |
| R$ 4,190.84 to R$ 8,157.41 | 14% |
IRRF Income Tax Rates on 13th Salary (2025)
| Taxable Base (BRL) | Rate | Deduction |
|---|---|---|
| Up to R$ 2,259.20 | Exempt | — |
| R$ 2,259.21 to R$ 2,826.65 | 7.5% | R$ 169.44 |
| R$ 2,826.66 to R$ 3,751.05 | 15% | R$ 381.44 |
| R$ 3,751.06 to R$ 4,664.68 | 22.5% | R$ 662.77 |
| Above R$ 4,664.68 | 27.5% | R$ 896.00 |
The 13th salary is a constitutional right for all CLT-registered workers, domestic employees, rural workers, and INSS retirees and pensioners.
Employees who join or leave during the year receive a proportional 13th salary based on months worked. Each month with 15+ days worked counts as a full month.
IRRF on the 13th salary is calculated independently from regular monthly salary. This means it has its own tax bracket application each year.
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Frequently Asked Questions
About the 13th salary in Brazil
Every worker with a formal employment contract (carteira assinada) under Brazil's CLT (Consolidation of Labor Laws) is entitled to the 13th salary. This includes full-time, part-time, domestic workers, and rural workers. Temporary and outsourced workers are also entitled if they work under a CLT contract. Retirees and pensioners receiving INSS benefits also receive a 13th payment.
Each month in which the employee works 15 or more days counts as a full month for 13th salary purposes. If an employee works fewer than 15 days in a given month, that month is not counted. The calculation is: Monthly Salary × (Months Worked ÷ 12). An employee who works the entire calendar year receives one full additional monthly salary.
The 13th salary is paid in two installments. The first installment (adiantamento) must be paid between February 1 and November 30 — it equals 50% of the gross salary with no deductions. The second installment must be paid by December 20 and equals the remaining 50% minus all INSS and IRRF deductions. Employers who miss these deadlines face fines from the Ministry of Labor.
Yes. The 13th salary is subject to both INSS (social security contributions) and IRRF (income tax withholding). However, these deductions are only applied on the second installment. The first installment is paid in full without any deductions. The IRRF on the 13th salary is calculated separately from regular monthly salary, using its own tax table application.
Yes. When an employee is terminated (whether by the employer or by resignation), they are entitled to a proportional 13th salary based on the number of months worked in the current year. The proportional amount is included in the final settlement (rescisão). The only exception is termination for just cause (justa causa), in which case the employee forfeits the right to the proportional 13th salary for the current year.
