Brazilian 13th Salary Calculator (Décimo Terceiro)
Work out your net 13th salary for 2026: INSS and IRRF with the new Lei 15.270 reducer, both installments with their legal deadlines and, optionally, vacation pay with the constitutional third.
1Salary and months worked
R$
Use your current gross salary, before deductions. Averages of overtime and commissions also count toward the 13th salary.
R$
Average of habitual overtime, commissions and premiums. Added to the salary in the 13th salary and vacation base.
Each month with 15 or more days worked counts as a full month (one twelfth).
2IRRF deductions
Each dependent lowers the IRRF base by R$ 189.59.
R$
Court-ordered alimony paid per month. Deducted from the IRRF base, as on the payslip.
3Vacation and options
Include vacation pay with the 1/3 bonus?
Also shows the 30-day vacation calculation: salary plus one third, with INSS and IRRF.
Show the employer's cost?
Includes FGTS, employer INSS, RAT and third-party charges on the 13th salary.
Official 2026 tables (INSS and IRRF).
Your 13th salary in 2026
R$ 2,751.40
Gross 13th of R$ 3,000.00 (12/12 twelfths), minus INSS and IRRF.
Gross 13th (12/12 of your salary)R$ 3,000.00
INSS (progressive table)−R$ 248.60
IRRF withheld−R$ 0.00
Net 13th salaryR$ 2,751.40
1st installmentby Nov 30
R$ 1,500.00
Advance of half the gross 13th salary, with no deductions.
2nd installmentby Dec 20
R$ 1,251.40
Remaining halfR$ 1,500.00INSS−R$ 248.60IRRF−R$ 0.00
Legal deadlines: 1st installment by November 30, 2nd installment by December 20 (Lei 4.749/1965).
How to use
How to calculate your 13th salary
1
Enter your gross salary
Type your current gross monthly salary, before deductions. The 13th salary is calculated on it.
2
Adjust the months worked
If you started your job during the year, enter how many months you worked. Each month with 15 or more days counts as one twelfth.
3
Add your dependents
Enter the dependents declared for IRRF. Each one lowers the tax base by R$ 189.59.
4
Review installments and vacation
Check the net amount, the two installments with their legal deadlines and, optionally, turn on the vacation calculation with the constitutional third.
Concepts
Key concepts of the 13th salary and vacation pay
13th salary (décimo terceiro)
An annual bonus created by Lei 4.090/1962: one extra salary paid at the end of the year in two installments, proportional to the months worked.
Twelfths (avos)
Each month with at least 15 days worked is worth 1/12 of your salary. Someone who worked 7 months receives 7/12 of the 13th salary.
INSS on the 13th
Social security contribution in progressive brackets from 7.5% to 14%, capped at the ceiling. On the 13th, INSS is calculated separately from the December salary.
IRRF withheld exclusively at source
Income tax on the 13th uses the monthly table, but with exclusive taxation at source: the amount is not added to the month's salary in the calculation.
Lei 15.270/2025 reducer
Since January 2026 it zeroes income tax on earnings up to R$ 5,000 per month and partially reduces it between R$ 5,000.01 and R$ 7,350. The Receita Federal confirmed it also applies to the 13th salary.
1st installment
An advance of half the gross 13th salary, paid between February 1 and November 30, with no deductions.
2nd installment
Paid by December 20. It is the remaining half minus all the INSS and IRRF of the 13th salary, which is why it comes out smaller than the first.
Constitutional vacation third
Brazil's Constitution guarantees an extra 1/3 of the salary on vacation pay. INSS and IRRF apply to the total (salary + third).
Tips
Tips to make the most of your 13th salary
Save the 2nd installment for January's bills
IPTU, IPVA and school supplies arrive right after the 13th salary. Setting the 2nd installment aside for those bills keeps you out of overdraft in the new year.
The 1st installment looks bigger because it is
All the deductions on the 13th salary come out of the 2nd installment. Do not plan December expecting two equal payments: the second one is smaller.
Bring the 1st installment forward with your vacation
If you take vacation between February and October, you can request the 13th salary advance together with your vacation pay. The request must be made in January.
Pay off expensive debt first
Using the 13th salary to clear credit card and overdraft balances beats any investment return. Prioritize the debts with the highest interest rates.
Check your IRRF dependents
Dependents registered with your employer reduce the IRRF on the 13th by R$ 189.59 each. Children, a spouse without income and other qualifying cases count.
Invest what is left over
With your bills up to date, the 13th salary makes a great annual investment. Compare PGBL vs VGBL in our simulator before putting it into a private pension.
FAQ
Who is entitled to the 13th salary?+
Every formally employed worker in Brazil (CLT), including domestic, rural and casual workers, plus INSS retirees and pensioners. Anyone who worked at least 15 days in the year is entitled to the proportional fraction.
How is the proportional 13th salary calculated?+
Divide the gross salary by 12 and multiply by the months worked. Each month with 15 or more days worked counts as a full month. Example: a R$ 3,000 salary with 8 months worked gives a gross 13th of R$ 2,000.
What are the payment deadlines for the 13th salary?+
The 1st installment must be paid between February 1 and November 30; the 2nd by December 20 (Lei 4.749/1965). Paying it in a single installment is also accepted in practice, as long as it happens by November 30.
Why is the 2nd installment smaller than the 1st?+
Because the 1st installment is an advance with no deductions. All the INSS and IRRF on the 13th salary are withheld from the 2nd installment, which is why it comes out smaller.
Does the 13th salary pay income tax in 2026?+
Only above R$ 5,000. With the Lei 15.270/2025 reducer, the 13th salary of anyone earning up to R$ 5,000 is exempt from IRRF; between R$ 5,000.01 and R$ 7,350 there is a partial reduction; above that the normal progressive table applies.
Do overtime and commissions count toward the 13th?+
Yes. Habitual pay items such as average overtime, commissions and premiums (night shift, unhealthy or dangerous work) are part of the 13th salary calculation base.
Do I get the 13th salary if I resign?+
Yes, proportional to the months worked, paid with your termination amounts. Only dismissal for cause makes a worker lose the right to the proportional 13th.
How is vacation pay with the 1/3 bonus calculated?+
A 30-day vacation pays your salary plus the constitutional third. INSS and IRRF apply to the total, and payment is due up to 2 days before the vacation starts.
Can I sell part of my vacation days?+
Yes, up to 1/3 of the days (abono pecuniário). The allowance is paid on top of the salary for the days worked and is exempt from INSS and IRRF, which makes it financially attractive.
Does the 13th salary count toward INSS and retirement?+
Yes. The 13th salary has its own INSS contribution, calculated separately from the month's salary, and it is part of the contribution base used for social security benefits.
The gross 13th salary is the monthly salary (plus the average of variable pay, if entered) divided by 12 and multiplied by the months worked (months with 15 or more days count in full). INSS is calculated in progressive brackets on the 13th, separately from the month's salary and capped at the ceiling. IRRF uses the monthly table with the per-dependent and alimony deductions (or the simplified discount of R$ 607.20 when more favorable) and applies the Lei 15.270/2025 reducer, which zeroes the tax on a 13th of up to R$ 5,000 and partially reduces it up to R$ 7,350. The 1st installment is half the gross with no deductions; the 2nd is the remainder minus INSS and IRRF. Vacation pay adds the constitutional third to the salary, with INSS and IRRF on the total, treated as the month's taxable income (a simplification). With the abono pecuniário, 10 of the 30 days become an allowance exempt from INSS and IRRF and the taxable part shrinks to 20 days plus its third. The employer view adds FGTS (8%), employer INSS (20%), typical RAT (2%) and third-party charges (5.8%) to the gross 13th; Simples Nacional companies do not pay the last three. 2026 values.
Sources: Lei 4.090/1962 and Lei 4.749/1965; Portaria Interministerial MPS/MF nº 13/2026 (INSS table); Receita Federal monthly IRRF table; Lei 15.270/2025 (income tax reducer).