Brazil 13th salary 2026: 15-day rule, both instalments, INSS and IRRF
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 10 Oct 2026.A monthly salary of R$ 3.500,00 earns a 13th salary of R$ 3.500,00 for a full year in Brazil, paid as R$ 1.750,00 by 30 November and R$ 1.441,40 by 20 December after R$ 308,60 of INSS. Income tax is zero in 2026 on a 13th of up to R$ 5.000,00.
2026 · Rates and rules read from the sources listed on this page (the earliest on 10 Oct 2026); they may have changed since.
Type the monthly salary in reais, or tap an example salary; add the average variable pay if you earn commission or overtime.
Set the months worked this year, or type your start date and let the 15-day rule count them.
Set dependants and any alimony for the income tax on the second instalment.
Read the first instalment (paid by 30 November, no deductions), the second (by 20 December, INSS and IRRF taken) and the total.
This calculator works out the décimo terceiro (gratificação de Natal) of a CLT employee: how many months count, the gross 13th, the first instalment, the second instalment after INSS and income tax, and the FGTS the employer deposits on each.
How much. The 13th is one twelfth of the December salary for every month worked in the year (Lei 4.090/1962). A month counts when you worked 15 days or more of it, so someone who started on 10 March has 10 months and someone who started on 20 March has 9. If you earn commission or overtime, the average monthly variable pay is added before the twelfths.
Two instalments. The first, half of the 13th, is paid between February and 30 November with nothing taken from it. The second is paid by 20 December, and INSS and income tax on the whole 13th come out of it, so it is always the smaller one.
INSS and IRRF. Both are worked out on the 13th alone, never added to December's salary. INSS uses the 2026 bands (7.5% to 14%, up to R$ 8.475,55). Income tax uses the monthly table with dependants or the R$ 607,20 simplified discount, whichever is better, and the Lei 15.270 reduction applies to the 13th as well: a 13th of up to R$ 5.000,00 pays no income tax in 2026.
Simplifications. The 13th is worked out on the salary you type (the law uses December's), the first instalment is half of the 13th for the months typed, and unpaid absences that remove a month are yours to subtract.
For your monthly take-home pay use the Brazil Net Salary Calculator. For a job in Portugal, where the 13th and 14th months are holiday and Christmas subsidies, see the Portugal Net Salary Calculator.
Everything runs in your browser; nothing you type is sent anywhere.
The 13th salary is one twelfth of the December salary for each month worked in the year, and a month counts when 15 days or more of it were worked. A salary of R$ 3.500,00 for a full year gives R$ 3.500,00 gross; for 10 months it gives R$ 2.916,67.
The first instalment is half of the 13th with no deductions. INSS and income tax on the whole 13th all come out of the second instalment, paid by 20 December. On R$ 3.500,00 the first is R$ 1.750,00 and the second R$ 1.441,40, because R$ 308,60 of INSS is taken.
A 13th of up to R$ 5.000,00 pays no income tax in 2026, because Lei 15.270 applies its reduction to the 13th as well. Between R$ 5.000,01 and R$ 7.350,00 the tax is reduced, and above that the full monthly table applies to the 13th on its own.
Each calendar month counts when you worked at least 15 days of it. Starting on 17 March gives 15 days of March, so March counts and the 13th covers 10 months; starting on 18 March leaves 14 days, so it covers 9 months. Type the start date and the calculator counts them.
The first instalment is due between February and 30 November, or with vacation if requested in January. The second instalment is due by 20 December. Lei 4.749/1965 sets both dates, and the first may be paid in any month in that window.
No. INSS on the 13th salary is calculated on the 13th alone with the 2026 bands of 7.5%, 9%, 12% and 14%, separately from December's pay. Income tax is also separate: Lei 8.134/1990 taxes the 13th exclusively at source, on its full amount, when it is settled.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Brazil 13th Salary Calculator (Décimo Terceiro) and anybody who knows can answer. No account needed.
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