13th Salary Calculator — Net Pay, Proportional, Deductions
Calculate your 13th salary net amount after INSS and IRRF deductions, proportional calculation for partial years, and payment dates. Brazil 2026 tables. Free.
Updated June 2026
E.g.: 12 for full year, 6 if hired in July
Payment Dates 2026
📅 1st Installment: by November 30, 2026
📅 2nd Installment: by December 20, 2026
Full year
13º Salário
13th Salary Gross
R$ 5.000,00
| 1st Installment (no deductions) | R$ 2.500,00 |
| − INSS on 13th | −R$ 509,60 |
| − Income Tax on 13th (estimate) Exempt | R$ 0,00 |
| 2nd Net Installment | R$ 1.990,40 |
| Total Net 13th Salary | R$ 4.490,40 |
Reference Table by Salary Range
| Gross Salary | 13th Gross | INSS | Tax (est.) | Net 13th |
|---|---|---|---|---|
| R$ 2.000,00 | R$ 2.000,00 | −R$ 157,23 | Exempt | R$ 1.842,77 |
| R$ 3.000,00 | R$ 3.000,00 | −R$ 253,41 | Exempt | R$ 2.746,59 |
| R$ 5.000,00 | R$ 5.000,00 | −R$ 509,60 | Exempt | R$ 4.490,40 |
| R$ 8.000,00 | R$ 8.000,00 | −R$ 929,60 | −R$ 1.035,62 | R$ 6.034,78 |
| R$ 10.000,00 | R$ 10.000,00 | −R$ 951,63 | −R$ 1.579,56 | R$ 7.468,81 |
| R$ 15.000,00 | R$ 15.000,00 | −R$ 951,63 | −R$ 2.954,56 | R$ 11.093,81 |
How to use the 13th salary calculator
Gross amount, proportional months, and both installments
1. Enter your gross salary
And how many months you worked this year, if it wasn't the full 12.
2. See the proportional calculation
Every full month or fraction of 15 days or more counts as 1/12.
3. Read both installments
1st with no deductions, 2nd with INSS and income tax calculated on the total.
What this 13th salary calculator does
A complete breakdown, not just the gross figure
Automatic proportional 13th salary
Calculates 1/12 per month worked, counting any fraction of 15 days or more as a full month.
Split into two installments
1st installment with no deductions, 2nd with INSS and income tax withheld from the full 13th salary amount.
2026 Brazilian tax tables applied
Progressive INSS brackets plus the income tax exemption on the 13th salary up to R$5,000 under Law 15,270/2025.
Payment deadlines
Shows the legal deadlines of November 30 and December 20 for each installment.
Net 13th salary by gross salary range (full year)
Estimates for an employee with no dependents who worked the entire year
When you'll need this calculator
The most common scenarios among people who use this tool
Plan for the end of the year
Know exactly how much you'll receive in each installment before November and December arrive.
Check a proportional 13th salary
Hired partway through the year? See how many months count toward it and the exact amount owed.
Verify the 13th salary in a severance package
Employees dismissed without cause are entitled to a proportional 13th salary — confirm the amount you were paid is correct.
Request an advance with your vacation pay
Simulate the value of the 1st installment if you request it early, paid together with your vacation.
Understand Brazilian payroll as a foreign employee
New to CLT contracts? See how the 13th salary works and what net amount to expect before you sign an offer.
Common mistakes
Assuming deductions only apply to the 2nd installment
INSS and income tax are calculated on the TOTAL 13th salary amount, not just on the 2nd installment in isolation.
Forgetting the 15-day rule
If you were hired by the 15th of a given month, that month already counts as a full 1/12 in the proportional calculation.
Thinking dismissal for cause still pays the 13th
Only dismissal without cause guarantees a proportional 13th salary as part of severance pay.
Why use this 13th salary calculator
It correctly applies the rule that INSS and income tax are withheld on the TOTAL 13th salary amount, even though the deduction only shows up on the 2nd installment — a detail that simplified calculators often get wrong.
It also covers the proportional calculation for anyone who didn't work the full year, applying the 15-day rule automatically so you don't have to work it out by hand.
1st installment vs. 2nd installment
How the 13th salary is split
Frequently asked questions
It's a mandatory year-end bonus equal to one extra month's pay, owed to every employee registered under CLT in Brazil. It's paid in two installments, one in November and one in December, and is separate from any Christmas bonus a company might offer on top of it.
Resources
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