13th Salary Calculator (Brazil)
Updated November 2026 · Free · No sign-up
Calculate the décimo terceiro salário — Brazil’s constitutional 13th salary: paid in two installments (by November 30 and December 20), prorated at 1/12 per month with 15+ days worked, with INSS and income tax hitting the second installment.
Quick answer: Décimo terceiro = December salary × (months with 15+ days worked ÷ 12). Installments: 1st (half, no deductions) by Nov 30; 2nd (balance, minus INSS + IRRF on the whole) by Dec 20. Overtime and regular variable pay averages integrate into the base.
The Mechanics
| Entitlement | 1/12 of December remuneration per month with 15+ days worked — the 15-day rule rounds months |
| 1st installment | 50%, by November 30 — gross, NO deductions (or with January vacation pay on request made in January) |
| 2nd installment | Balance by December 20 — INSS and IRRF for the WHOLE 13th deduct here (why the second half looks small) |
| Base | December salary + averages of regular overtime, commissions, night premiums |
| Exits | Prorated 13th pays in the rescisão (termination package) at any exit except just-cause dismissal |
Worked Example
R$4,500, full year: 13th = R$4,500 → 1st installment R$2,250 gross (Nov 30); 2nd = 2,250 − INSS (~R$400 on the full 13th) − IRRF (~R$180) ≈ R$1,670 (Dec 20). The "second half is smaller" surprise is the deduction timing, not an underpayment.
Edge Rules
Maternity-leave months count (INSS reimburses employers); sick-leave months beyond 15 days shift partly to INSS’s charge; just-cause dismissal forfeits the pending 13th; and employers must pay the first installment with July-November vacations when requested in January — the forgotten option.
Family Comparison
Brazil’s version is constitutionally armored (Art. 7) and the only major one split across two statutory dates — vs Mexico’s single Dec 20 payment and the Philippine Dec 24 scheme. The 14th-salary debate (doubling for retirees) recurs in Congress — current law: one 13th, two installments.
Frequently Asked Questions
When is the 13th salary paid in Brazil?
Two installments: half by November 30 (gross) and the balance by December 20 (minus INSS and income tax on the whole amount).
Why is the second installment smaller?
All INSS and IRRF for the entire 13th deduct from the second installment — the first pays gross by design.
How is a partial year prorated?
1/12 per month in which you worked 15+ days — 7 qualifying months earns 7/12 of the December salary.
Does overtime increase the 13th?
Yes — regular overtime, commissions, and premium averages integrate into the calculation base.
Do I get it if I’m dismissed?
Prorated, in the termination package — for any exit except just-cause dismissal, which forfeits the pending portion.
✓ Formula verified • Last updated: November 3, 2026