Brazil 13th Salary (Décimo Terceiro) Calculator
The 13th salary is the year-end bonus that Law 4.090/62 made mandatory in Brazil for every worker with a signed work card (carteira assinada). Its defining trait is payment in two installments: an advance with no deductions between February and November, and a balance in December from which INSS and income tax are taken in full. This calculator estimates the gross 13th from your monthly salary and the months worked, and shows the net once the second-installment deductions are applied.
The 13th accrues 1/12 per month (a fraction of 15+ days counts as a full month). The 1st installment carries no deductions; INSS and IRRF fall in full on the 2nd. Rough estimate: consult an accountant for the exact figure.
Gross 13th salary
13th salary net (after INSS and IRRF):
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How it works
The 13th equals one full monthly salary, accrued at 1/12 for each month worked in the year (a fraction of fifteen days or more counts as a full month). With a salary of R$3,000 and twelve months, the gross is R$3,000. The base includes the average of the year's variable earnings — overtime, commissions, allowances — not just the fixed salary. The deductions are not taken at just any moment: the first installment (by 30 November) is paid in full, with no INSS or IRRF. It is on the second installment (by 20 December) that both fall: INSS on the full 13th, per the progressive table with a cap, and IRRF on the base left after deducting INSS. With R$3,000 and twelve months, INSS is around R$249 and, staying below the exempt minimum, IRRF is zero, so the net is around R$2,751.
The two installments of the 13th and the deductions on each
The peculiarity of the Brazilian 13th salary is that it is paid twice, and the deductions are not split: they fall entirely on the second installment. Here is how it works:
| Item | 1st installment | 2nd installment |
|---|---|---|
| Deadline | By 30 November | By 20 December |
| Base amount | 50% of the gross 13th | The remaining 50% |
| INSS | Not deducted | Deducted on the full 13th |
| IRRF | Not deducted | Deducted on the base after INSS |
| FGTS | Deposited by the employer (8%) | Deposited by the employer (8%) |
Why the second installment comes out smaller, and the seniority proration
Many people are caught out: the first installment arrives round — exactly half the salary — while the second comes trimmed. It is not a mistake, it is the law's design: to avoid taxing the bonus in advance, INSS and IRRF are calculated once, on the full 13th, and all of it is subtracted from the second installment. That is why the December balance is always smaller than the advance. FGTS is different: the employer deposits 8% on the 13th, but it is not a deduction from your pocket. As for proration, each month worked — or a fraction over fifteen days — adds 1/12. If you leave mid-year, you receive the prorated 13th in the settlement; if you started in August, by December you have five twelfths accrued.
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Preguntas frecuentes
- When does each installment of the 13th fall due?
- The first installment must be paid by 30 November (many companies pay it earlier, between February and November, sometimes with the holidays) and equals half of the gross 13th. The second is paid by 20 December and carries the INSS and IRRF deductions.
- Why does the second installment carry deductions and the first does not?
- Because the law calculates INSS and IRRF once, on the full 13th, and subtracts all of it from the second installment. The first is paid in full as an advance, with no withholding; that is why the December balance always arrives smaller than the advance.
- Do I get a prorated 13th if I leave?
- Yes. When the contract ends you are entitled to the 13th prorated by the months worked in the year, paid in the settlement. Each month worked — or a fraction over fifteen days — adds 1/12 of the salary.
- Does the 13th count towards the FGTS?
- Yes. The employer deposits 8% FGTS on the 13th, just as on the monthly salary. But note: FGTS is not a deduction from your pocket, it is a contribution the employer pays into your linked account.
- Does the average of overtime count towards the 13th?
- Yes. The base of the 13th is not only the fixed salary: it includes the average of the year's variable earnings, such as overtime, commissions and allowances. For overtime, the usual method is to add what was worked up to October and divide by the months of the year.