Brazil 13th Salary Calculator
Work out the Décimo Terceiro (13th salary) for any monthly salary in Brazil. Enter the salary, the months worked this year and the number of dependents to see the gross amount, the INSS and IRRF deductions, and what each of the two installments pays, using the latest rates.
- 13th salary: Law 4.090/1962
- Employment: CLT
- INSS: progressive brackets
- IRRF: taxed separately
Your salary
Months with 15 or more days worked count as a full month.
R$ 189.59 deduction per dependent
2026 tables: INSS 7.5% to 14% progressive, capped at R$ 988.09; IRRF 0% to 27.5%, applied to the 13th salary separately, with no IRRF on a 13th salary of up to R$ 5,000. For estimation only.
Results
For 12 of 12 months worked
- Net 13th salary
- INSS
- IRRF
| Gross 13th salary12 of 12 months worked | R$ 5,000.00 |
|---|---|
| INSS deductionProgressive brackets | −R$ 501.51 |
| IRRF deductionNo IRRF up to R$ 5,000 (2026 reduction) | −R$ 0.00 |
| Net 13th salary | R$ 4,498.49 |
INSS is calculated progressively across brackets, not as a flat rate. See how each figure is worked out.
Payment schedule
The 13th salary is paid in two installments
| Remaining 50% of the gross 13th | R$ 2,500.00 |
|---|---|
| INSS on the full 13th | −R$ 501.51 |
| IRRF on the full 13th | −R$ 0.00 |
| 2nd installment | R$ 1,998.49 |
The first installment is an advance of half the gross 13th salary, paid in full. All deductions come out of the second.
Hire through RecruitGo
No CNPJ or local entity needed. We employ them for you.
Share the role, the salary in BRL and the start date, and we return a full cost breakdown within 24 hours.
- Onboard in 5 to 7 business days, with no CNPJ or local entity
- CLT employment contract in Portuguese, with eSocial, INSS and FGTS registration
- Monthly payroll in BRL, with employee INSS and IRRF withheld
- 13th month salary paid in two installments, plus vacation and the 1/3 bonus
How it is computed
How these numbers were worked out
Each figure above, computed from a monthly salary of R$ 5,000.00 and 12 months worked, using the 2026 INSS and IRRF tables.
Gross 13th salary
- Monthly salary R$ 5,000.00 × (12 months worked ÷ 12) = R$ 5,000.00.
- Each month with 15 or more days worked counts as a full month.
- A full year earns one complete additional month's salary.
Source: Law 4.090 of 1962, under the CLT (Consolidação das Leis do Trabalho).
INSS contribution
- Taken progressively on the gross 13th salary, each rate on its own bracket:
- 7.5% of R$ 1,621.00 = R$ 121.579% of R$ 1,281.84 = R$ 115.3712% of R$ 1,451.43 = R$ 174.1714% of R$ 645.73 = R$ 90.40
- Total INSS: R$ 501.51.
Source: INSS contribution rates (2026), capped at R$ 988.09.
IRRF income tax
- Deductions: R$ 501.51 INSS is less than the R$ 607.20 simplified discount, so the simplified discount is used.
- Taxable base: R$ 5,000.00 − R$ 607.20 = R$ 4,392.80.
- It falls in the R$ 3,751.06 to R$ 4,664.68 band: 22.5% of the base minus R$ 675.49 = R$ 312.89.
- 2026 reduction: a 13th salary of up to R$ 5,000.00 has its tax reduced to zero, so no IRRF is due: R$ 0.00.
- Calculated on the 13th salary alone, separately from the regular monthly salary.
Source: IRRF monthly table (2026) and the Law 15.270/2025 reduction, R$ 189.59 per dependent.
1st installment
- Paid between February 1 and November 30, as an advance (adiantamento).
- 50% of the gross 13th salary: R$ 2,500.00.
- No INSS or IRRF is deducted from it.
Source: Payment schedule: 1st installment, February 1 to November 30.
2nd installment
- Due by December 20.
- The remaining 50%, R$ 2,500.00, minus INSS (R$ 501.51) and IRRF (R$ 0.00) on the full 13th salary = R$ 1,998.49.
- Together the two installments make the net 13th salary of R$ 4,498.49.
Source: Payment schedule: 2nd installment by December 20, with INSS and IRRF on the full 13th.
If employment ends
- An employee who leaves during the year is owed a proportional 13th salary for the months worked: R$ 5,000.00 for 12 months here.
- It is paid in the final settlement (rescisão), whether the employer terminates or the employee resigns.
- The exception is termination for just cause (justa causa), which forfeits it for the current year.
Source: Proportional 13th salary on termination; forfeited on justa causa.
Legal Reference
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).
Brazil is not the only country in the region with a 13th month salary. Argentina's aguinaldo is paid in two installments, by June 30 and December 18, and Peru pays two gratificaciones a year, each equal to one month's salary. Chile does not mandate one: its gratificación legal is a profit-sharing obligation. Our guides to hiring through an Employer of Record in Argentina, an Employer of Record in Peru and an Employer of Record in Chile cover each country's rules. Colombia's 13th month bonus, the prima de servicios, is included in our Colombia severance calculator.
To employ someone in Brazil without opening a local entity, an Employer of Record in Brazil signs the CLT employment contract and calculates and pays the 13th month salary, along with INSS, FGTS and eSocial reporting.
Payment Schedule
The 13th salary is paid in two installments. The first is an advance (adiantamento) of half the gross amount, with no deductions. The second, due by December 20, is the remaining half minus INSS and IRRF on the full 13th salary.
For a gross 13th salary of R$ 5,000.00, that is R$ 2,500.00 in the first installment and R$ 1,998.49 in the second.
| 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 (2026)
INSS is calculated progressively. Each rate applies only to the salary portion within that bracket, similar to income tax. In 2026 the maximum INSS contribution is R$ 988.09, reached at the R$ 8,475.55 ceiling. The 13th salary is assessed on its own, separately from the month's pay.
| Salary Range (BRL) | Rate |
|---|---|
| Up to R$ 1,621.00 | 7.5% |
| R$ 1,621.01 to R$ 2,902.84 | 9% |
| R$ 2,902.85 to R$ 4,354.27 | 12% |
| R$ 4,354.28 to R$ 8,475.55Yours | 14% |
Highlighted: the top bracket reached by a gross 13th salary of R$ 5,000.00.
IRRF Income Tax Rates on 13th Salary (2026)
IRRF is withheld from the 13th salary on its own, separately from the month's pay. INSS and R$ 189.59 for each dependent are taken off first, or the R$ 607.20 simplified discount when that is larger. The band's rate is applied to that base, then the band's deduction is subtracted.
From January 2026, Law 15.270/2025 reduces the tax, and the reduction also applies to the 13th salary. It is measured on the gross 13th salary: up to R$ 5,000 no IRRF is due, between R$ 5,000.01 and R$ 7,350 the reduction tapers off, and above R$ 7,350 the table applies in full.
| Taxable Base (BRL) | Rate | Deduction |
|---|---|---|
| Up to R$ 2,428.80 | Exempt | — |
| R$ 2,428.81 to R$ 2,826.65 | 7.5% | R$ 182.16 |
| R$ 2,826.66 to R$ 3,751.05 | 15% | R$ 394.16 |
| R$ 3,751.06 to R$ 4,664.68Yours | 22.5% | R$ 675.49 |
| Above R$ 4,664.68 | 27.5% | R$ 908.73 |
Highlighted: the band for a taxable base of R$ 4,392.80, from the salary above.
| Gross 13th Salary (BRL) | Reduction of the tax |
|---|---|
| Up to R$ 5,000.00Yours | Up to R$ 312.89, so no IRRF is due |
| R$ 5,000.01 to R$ 7,350.00 | R$ 978.62 − (0.133145 × gross 13th salary) |
| Above R$ 7,350.00 | No reduction |
Universal Right
The 13th salary is a constitutional right for all CLT-registered workers, domestic employees, rural workers, and INSS retirees and pensioners.
Pro-Rating
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.
Separate Taxation
IRRF on the 13th salary is calculated independently from the regular monthly salary, on the 13th salary alone. From 2026, a 13th salary of up to R$ 5,000 pays no IRRF.
More tools for hiring in Latin America and beyond
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, on the 13th salary alone. From 2026, under Law 15.270/2025, a 13th salary of up to R$ 5,000 pays no IRRF, and a partial reduction applies up to R$ 7,350.
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.
