How to calculate the 13th-month salary
The 13th-month salary (gratificação natalina, the “Christmas bonus”) is the extra annual payment owed to every worker with a formal employment contract in Brazil. It equals 1/12 of the pay for each month worked in the year. Whoever worked the whole year receives one full salary; whoever started mid-year receives a proportional amount.
gross 13th-month pay = (salary + average of variable pay) ÷ 12 × months worked
Example: a salary of R$ 3.000 and 12 months worked give a gross 13th-month pay of R$ 3.000. With 7 months, the amount is R$ 3.000 ÷ 12 × 7 = R$ 1.750.
1st and 2nd installment
- 1st installment: 50% of the gross 13th-month pay, paid by November 30, with no deductions.
- 2nd installment: the remainder, paid by December 20, already net of INSS and income tax calculated on the full 13th-month amount.
INSS table in 2026
| 13th-month bracket | Rate |
|---|---|
| Up to R$ 1.621,00 | 7,5% |
| From R$ 1.621,01 to R$ 2.902,84 | 9% |
| From R$ 2.902,85 to R$ 4.354,27 | 12% |
| From R$ 4.354,28 to R$ 8.475,55 (ceiling) | 14% |
The rate is progressive: each percentage applies only to the part of the amount that falls within its bracket. The 13th-month pay is calculated separately from the monthly salary, so the INSS on the 13th-month pay uses the whole table again.
Income tax on the 13th-month salary
The IRRF (income tax withheld at source) on the 13th-month pay is calculated on its own, on the gross amount minus INSS and the deduction per dependent (R$ 189,59 each), or on the simplified deduction of R$ 607,20 when that is more advantageous. Then the progressive table is applied (exempt up to R$ 2.428,80, then 7,5%, 15%, 22,5% and 27,5%) together with the reducer from Law 15.270/2025, which brings the tax to zero for income up to R$ 5.000 and lowers it up to R$ 7.350. The income tax on the 13th-month pay is calculated separately from the monthly salary, because the 13th-month pay is taxed exclusively at source. The reducer from Law 15.270/2025 was applied to the isolated 13th-month amount; the Receita Federal does not detail this base, so check it against your payslip.
Examples of 13th-month calculations in 2026
Amounts for 12 months worked, with no dependents, using the 2026 INSS and IRRF tables (the same numbers the calculator above shows):
| Salary | 1st installment | INSS | Income tax | 2nd installment | Net total |
|---|---|---|---|---|---|
| R$ 2.000,00 | R$ 1.000,00 | R$ 155,69 | R$ 0,00 | R$ 844,31 | R$ 1.844,31 |
| R$ 5.000,00 | R$ 2.500,00 | R$ 501,51 | R$ 0,00 | R$ 1.998,49 | R$ 4.498,49 |
| R$ 8.000,00 | R$ 4.000,00 | R$ 921,51 | R$ 1.037,85 | R$ 2.040,64 | R$ 6.040,64 |
At R$ 5.000 the tax drops to zero because of the Law 15.270/2025 reducer; above R$ 7.350 there is no reduction, which is why income tax weighs on the 2nd installment again. For someone who worked only part of the year, the amount is proportional: with a salary of R$ 3.000 and 7 months, the gross 13th-month pay is 3000 ÷ 12 × 7 = R$ 1.750 and the 1st installment is R$ 875.
Who is entitled to the 13th-month salary
Employees with a formal contract under the CLT (Consolidação das Leis do Trabalho, Brazil’s labor code) are entitled to it, including domestic, rural and temporary workers, as well as casual port workers (trabalhadores avulsos). Retirees and pensioners of the INSS receive the annual allowance (abono anual), which follows its own calendar. Public servants follow the rules of each agency. Freelancers, MEI (individual microentrepreneurs) and PJ contractors (self-employed people who invoice through their own company) do not get a 13th-month salary, because there is no employment relationship.
What goes into the calculation base
Besides the salary, the usual extras count: average overtime, commissions, night shift premium, hazardous-work pay (insalubridade and periculosidade). The average is calculated over the months worked in the year. Example: a salary of R$ 3.000 and an average of R$ 300 in overtime give a base of R$ 3.300, and the 13th-month pay for 12 months is R$ 3.300 gross. To work out your overtime, use the hours worked calculator.
13th-month salary on dismissal and with vacation
Whoever is dismissed without cause or resigns receives the proportional 13th-month pay at contract termination; with a dismissal for cause the proportional amount for the year is lost. To see the effect on your own departure, use the contract termination calculator. The employee can also ask, in January, for the 1st installment to be paid together with the vacation, under Law 4.749/1965.
What to do with the 13th-month pay
If a 1st installment of R$ 2.500 stays invested at 10% a year for 10 years, it grows to about R$ 6.484 (2500 × 1,1^10). Simulate your own case in the compound interest calculator. Anyone with a loan can use the money to pay down the outstanding balance; see the effect in the SAC and Price financing simulator.
13th-month salary by pay bracket
Want to see the full calculation for your salary? Check the 13th-month table by pay bracket or pick one of the pages below, each with the INSS and income tax step by step, the proportional 13th-month pay month by month and the effect of dependents:
Frequently asked questions
When is the 13th-month salary paid in 2026?
The 1st installment by November 30 and the 2nd by December 20. The employee can also ask for the 1st installment to be paid together with the vacation, if they request it in January.
Is the 1st installment of the 13th-month pay subject to deductions?
No. It is exactly 50% of the gross amount. INSS and income tax are all deducted from the 2nd installment.
Do people who worked less than 12 months get the 13th-month pay?
Yes, proportionally. Each month with 15 days or more of work counts as 1/12.
Do overtime and commissions count toward the 13th-month pay?
Yes. The average of these extras over the year is added to the salary in the calculation base. Enter that average in the optional field.
Is my data sent to any server?
No. All the calculation is done in your browser and nothing is stored.
Is income tax deducted from the 13th-month salary?
Yes, in the 2nd installment, calculated separately from the monthly salary and charged exclusively at source. With the Law 15.270/2025 reducer, a 13th-month pay of up to R$ 5.000 pays no income tax under the rule applied by this calculator. Above R$ 7.350 there is no reduction.
Can I receive the 1st installment of the 13th-month pay together with my vacation?
Yes. The employee can ask, in January, for the 1st installment (50% of the amount, with no deductions) to be paid together with the vacation, under Law 4.749/1965.
Sources and references
- Law 4.090/1962 – 13th-month salary (Planalto)
- CLT – Decree-Law 5.452/1943 (Planalto)
- INSS – contribution table (gov.br)
- Receita Federal – income tax (gov.br)
Informational content, not legal, accounting or financial advice. Always confirm with the official sources.