13th Salary Calculator Brazil 2026 — Net Pay and Proportional
The 13th salary (décimo terceiro salário) is a mandatory annual bonus guaranteed by Brazil's Constitution for all CLT employees. The gross amount equals one monthly salary (for those who worked the full year), but the net amount is lower after INSS social security and income tax deductions.
How the 13th Salary Is Calculated
Step 1 — Proportional gross:
13th gross = Monthly gross salary × (months worked ÷ 12)
Each complete month or fraction ≥ 15 days counts as 1/12.
Step 2 — Split into installments:
- 1st installment: half of the 13th gross, no deductions (no INSS, no income tax)
- 2nd installment: remainder, with INSS and income tax deducted on the full 13th amount
Step 3 — INSS and IRRF on the 13th:
- INSS: calculated using the 2026 progressive table (same brackets as monthly salary)
- IRRF: calculated using the 2026 progressive table — the R$ 5,000 exemption may apply to the 13th salary amount, but the annual tax return adjustment may change the result
Reference Table — Net 13th by Salary Range (Full Year)
| Gross Salary | 13th Gross | INSS | Tax (est.) | Net 13th |
|---|---|---|---|---|
| R$ 2,000 | R$ 2,000 | R$ 156.64 | R$ 0 | R$ 1,843.36 |
| R$ 3,000 | R$ 3,000 | R$ 253.41 | R$ 0 | R$ 2,746.59 |
| R$ 5,000 | R$ 5,000 | R$ 509.59 | R$ 0* | R$ 4,490.41 |
| R$ 8,000 | R$ 8,000 | R$ 876.59 | R$ 876.59 | R$ 6,246.82 |
| R$ 10,000 | R$ 10,000 | R$ 885.96 | R$ 1,597.12 | R$ 7,516.92 |
⚠️ Income tax on the 13th may vary with the annual tax return.
Proportional 13th — Who Qualifies
The rule: 1/12 per month worked, with a fraction ≥ 15 days counting as a full month.
| Situation | Months | Proportional 13th |
|---|---|---|
| Hired January 1 | 12/12 | 100% (full) |
| Hired July 1 | 6/12 | 50% |
| Hired October 15 | 3/12 | 25% (Oct, Nov, Dec) |
| Hired October 25 | 2/12 | ~17% (Nov, Dec only) |
2026 Payment Dates
1st Installment: by November 30, 2026 (mandatory)
→ Amount: half of 13th gross × (months/12)
→ No INSS or income tax deductions
→ Can be paid during vacation if employee requests
2nd Installment: by December 20, 2026 (mandatory)
→ Amount: remainder after INSS and income tax
→ Deductions are calculated on the TOTAL 13th, not just the 2nd installment
Frequently Asked Questions
Does the 13th salary have INSS deduction?
Yes. INSS is calculated on the total 13th salary amount using the 2026 progressive table. The deduction is applied in the 2nd installment (December), but calculated on the full amount.
Does the 13th salary have income tax deduction?
Yes, when the amount exceeds the exemption threshold. For a 13th salary up to R$ 5,000, the Law 15,270/2025 exemption may apply. For higher amounts, the progressive table applies. Consult an accountant for your specific situation.
When is the 13th salary paid in 2026?
The 1st installment must be paid by November 30, 2026. The 2nd installment must be paid by December 20, 2026.
Does a dismissed employee receive the 13th salary?
Without just cause dismissal: yes, proportional to months worked in the dismissal year, paid in the severance package. With just cause dismissal: no proportional 13th salary.
Can the 1st installment be paid during vacation?
Yes. The employee can request the advance of the 1st installment during vacation. In that case, it is paid together with vacation pay, without INSS or income tax deductions.
See also: Net Salary Calculator — calculate your monthly CLT net salary with INSS and IRRF 2026 and view the full payslip.
