Skip to content
UnitFormula

The Brazilian 13th salary (décimo terceiro) is an extra yearly payment: one twelfth of your salary for each month worked, so a full year equals one month's salary. It is paid in two installments — the first (half) with no deductions, and the second (the other half) minus INSS and income tax charged on the whole 13º. A R$3,000 salary earns a R$3,000 gross 13º; after R$248.60 of INSS (no income tax at that level) the net is R$2,751.40 — R$1,500 in the first installment and R$1,251.40 in the second.

Brazil 13th Salary Calculator (Décimo Terceiro)

For a monthly salary of R$3,000 over 12 months worked.

Net 13th salaryR$2,751.40
Gross 13th salary
R$3,000.00
1st installment
R$1,500.00
2nd installment
R$1,251.40
INSS deduction
R$248.60
Income tax (IRRF)
R$0.00

Quick examples

How it's calculated

  1. 13º = salary ÷ 12 × months13o‾=salaˊrio12×meses13^{\underline{o}} = \dfrac{\text{salário}}{12} \times \text{meses}
    salario
    = 3,000
    meses
    = 12
    3,000
  2. INSS = progressive contribution on the 13ºINSS=contribuic¸a˜o progressiva sobre o deˊcimo terceiro\text{INSS} = \text{contribuição progressiva sobre o décimo terceiro}
    bruto
    = 3,000
    248.6
  3. IRRF = table tax − redutorIRRF=imposto pela tabela−redutor\text{IRRF} = \text{imposto pela tabela} - \text{redutor}
    bruto
    = 3,000
    0
  4. 2nd installment = half the 13º − INSS − IRRFsegunda parcela=50%−INSS−IRRF\text{segunda parcela} = 50\% - \text{INSS} - \text{IRRF}
    inss
    = 248.6
    irrf
    = 0
    1,251.4
Net 13th salaryR$2,751.40

How it works

The 13th salary (décimo terceiro) is a mandatory yearly bonus for CLT workers, worth up to a full extra month's pay. This estimates it and its deductions — not tax advice, and a collective agreement may add to it.

You earn one twelfth for each month worked in the year (a fraction of 15 days or more counts as a full month):

13º = (salário ÷ 12) × meses trabalhados

It is paid in two installments. The first (50%) is paid by 30 November with no deductions. The second (the remaining 50%) is paid by 20 December, and from it the full INSS and IRRF — computed on the whole 13º — are withheld:

2ª parcela = 50% − INSS − IRRF

(Strictly, Lei 4.749/1965 defines the first installment as half the previous month's salary; this tool uses half the proportional 13º — identical for a full year, and the common estimate for a partial one.)

Worked example

For a R$3,000 salary and a full year, the 13º is (3,000 ÷ 12) × 12 = R$3,000. INSS on it is R$248.60, and at this level the income tax is R$0. The first installment is R$1,500 (no deductions); the second is 1,500 − 248.60 = R$1,251.40. The net 13º is R$2,751.40.

Frequently asked questions

How is the 13th salary calculated?

Take one twelfth of your salary for each month worked in the year. A full year gives one month's salary; then INSS and income tax are subtracted (on the second installment).

When is the 13º paid?

In two installments: the first (half, no deductions) by 30 November, and the second (the rest, minus INSS and IRRF) by 20 December.

Are INSS and income tax withheld from the 13º?

Yes — the 13º is taxable, with its own separate incidence. INSS and IRRF are charged on the whole amount and taken out of the second installment, so the first installment is untouched.

What if I only worked part of the year?

The 13º is proportional: one twelfth per month worked (15+ days in a month counts as a full month). Six months earns half a month's salary.

Is the 13º tax-free for lower salaries?

The income tax often comes out to zero at lower amounts thanks to the 2026 redutor, like a monthly salary up to R$5,000. INSS is still charged.

Does the 13º count as normal monthly salary for tax?

No — it is taxed separately from your monthly pay (tributação exclusiva), using the same tables. This tool estimates that separate calculation.

How we know this is right

Last reviewed
Sep 11, 2026
Next review
Jan 31, 2027
Precision
Rounded to 2 decimal places.
Read our methodology

Sources