$ 13th --installments
Brazil 13th Salary Calculator 2026 — Installments and Net Amount
See how much you receive in the 1st and 2nd installments of the 13th salary, the twelfths proportional to the months worked and what is left after INSS and income tax — with the 2026 tables in force.
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INSS and income-tax (IRRF) tables in force in 2026 — sources: Receita Federal and Ministério da Previdência Social.
Enter the gross monthly salary to calculate both installments and the net 13th salary.
INSS and income-tax (IRRF) tables in force in 2026 — sources: Receita Federal and Ministério da Previdência Social. This calculator is an educational estimate and does not replace your payslip, your accountant or your company’s payroll department.
How to use the 13th salary calculator
Enter the gross monthly salary from your CLT contract and choose the twelfths — the months of the year in which you worked 15 days or more. Anyone who worked the whole year uses the "Full year (12)" button. If you regularly receive overtime, commissions or premiums, fill in their monthly average: by law they form part of the 13th’s base. The result is recalculated instantly, with the amount of each installment, the deductions and the total net — all in your browser, with no data sent to any server.
A full example: the 13th for someone earning R$ 3,000, step by step
A full year worked (12 twelfths), with no variable pay — the same breakdown the tool builds:
| Step | Calculation | Amount |
|---|---|---|
| 1. Gross 13th | 3,000 ÷ 12 × 12 twelfths | R$ 3,000.00 |
| 2. 1st installment (by 30/11) | half the gross, with no deductions | R$ 1,500.00 |
| 3. INSS on the total | 2026 progressive table, bracket by bracket | − ≈ R$ 248.60 |
| 4. IRRF (taxed exclusively at source) | zeroed by Law 15,270/2025 (base ≤ R$ 5,000) | R$ 0.00 |
| 5. 2nd installment (by 20/12) | 3,000 − 1,500 − 248.60 | ≈ R$ 1,251.40 |
| Total net 13th | 1st + 2nd installment | ≈ R$ 2,751.40 |
This is why the 2nd installment “shrinks”: it carries, on its own, every deduction for the whole 13th. Run the simulation above with your salary and your twelfths to see your own breakdown.
How the 13th is calculated: twelfths and the two installments
The calculation starts from December’s pay (salary + the average of habitual premiums) divided by 12 and multiplied by the year’s twelfths. Each month with 15 or more days worked is worth 1 twelfth; anyone hired during the year or whose contract was suspended receives a proportional amount. On that gross 13th, the 1st installment is exactly half, paid with no deductions at all. The 2nd installment is the remainder minus the INSS and income tax withheld — which is why it is always smaller than the first, even though it is "the other half".
| Hired in (by the 16th) | Twelfths | Fraction of the salary |
|---|---|---|
| January | 12/12 | full 13th salary |
| February | 11/12 | ≈ 91.7% of the salary |
| April | 9/12 | 75% of the salary |
| June | 7/12 | ≈ 58.3% of the salary |
| August | 5/12 | ≈ 41.7% of the salary |
| October | 3/12 | 25% of the salary |
| December (by the 16th) | 1/12 | ≈ 8.3% of the salary |
A reference for hiring up to the 16th of the month (which closes ≥15 days worked in the month of entry). Hires after the 16th start counting twelfths the following month.
Deductions on the 13th: INSS and exclusive income tax
The 13th is taxed exclusively: INSS and income tax are calculated on the full value of the 13th, separately from December’s salary — the payslip for the 2nd installment shows that withholding on its own. The calculator applies the 2026 INSS progressive table bracket by bracket (7.5% to 14%, capped at R$ 8,475.55) and the income tax under both regimes — the simplified deduction and the itemised legal deductions — using whichever is more favourable. Following the same approach as our net salary calculator, we also apply to the 13th the reduction from Law 15,270/2025, which zeroes the income tax on earnings up to R$ 5,000 and partially reduces it up to R$ 7,350.
The official 2026 tables used in the calculation
INSS 2026 (progressive, bracket by bracket)
| Salary 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 | 14% |
Monthly IRRF 2026
| Taxable base | Rate | Deduct |
|---|---|---|
| Up to R$ 2.428,80 (exempt) | 0% | — |
| From R$ 2.428,81 to R$ 2.826,65 | 7,5% | R$ 182,16 |
| From R$ 2.826,66 to R$ 3.751,05 | 15% | R$ 394,16 |
| From R$ 3.751,06 to R$ 4.664,68 | 22,5% | R$ 675,49 |
| Above R$ 4.664,68 | 27,5% | R$ 908,73 |
Under Law 15,270/2025, the income tax on the 13th is zeroed when the taxable base stays at or below R$ 5.000,00 — in practice, most Brazilian workers receive the 13th with only the INSS deduction.
2026 deadlines and your rights
In 2026, the 1st installment can be paid from February through 30 November — anyone who requested the advance with their vacation receives it earlier — and the 2nd installment is due on 20 December (in practice 18/12, because the 20th falls on a Sunday). An employer that pays late is subject to inspection and an administrative fine. In the event of termination, the proportional 13th is part of the severance package, except in dismissal for cause: simulate the full amount in the CLT severance calculator. And if extra money at the end of the year is the subject, see also how much lands in your vacation pay with the constitutional one-third bonus.
Important: these amounts are educational estimates based on the official tables currently in force. Collective agreements, specific premiums and particulars of your own payroll can change the result — your payslip and your accountant are always the final word.
## faq
Frequently asked questions
When are the 1st and 2nd installments of the 13th salary paid in 2026?
The 1st installment must be paid between 1 February and 30 November 2026, and the 2nd installment by 20 December 2026 (Law 4,749/1965). Because 20/12/2026 falls on a Sunday, in practice companies bring the deposit forward to the preceding Friday, 18/12. Anyone who requested the advance along with their vacation receives the 1st installment on the vacation date. Many companies pay everything in a single installment by 30 November — an accepted practice as long as no legal deadline is missed.
Who is entitled to the 13th salary?
Every formally employed worker under the CLT — urban, rural, domestic and casual —, as well as INSS retirees and pensioners. Working at least 15 days under an employment contract during the year is enough to be entitled to the proportional amount. Interns do not receive it, because the Internship Law (Law 11,788/2008) provides no 13th salary on the stipend, and neither do contractors or self-employed workers, since they have no employment relationship.
How do the twelfths of the 13th salary work (the 15-day rule)?
The 13th salary is divided into 12 twelfths, one for each month of the year. Every month in which you worked 15 days or more counts as 1 twelfth (1/12 of your pay); with fewer than 15 days, the month does not count. Example: hired on 10 August, you close August with more than 15 days worked and accumulate 5 twelfths through December — that is, you receive 5/12 of your salary. Unexcused absences can knock out a twelfth if they leave the month with fewer than 15 days worked.
Why is the 2nd installment of the 13th smaller than the 1st?
Because the 1st installment is simply half of the gross 13th, with no deductions at all. INSS and income tax apply to the full value of the 13th but are only withheld when the 2nd installment is paid — which is left with the remainder minus every deduction. The higher the salary (and therefore the INSS and IRRF rates), the bigger the gap between the two installments.
Does the 13th salary go into the annual income-tax return?
The 13th is taxed exclusively at source: the income tax is calculated and withheld separately from the month’s salary and is not mixed with other earnings. In the annual return it is declared under "Income Subject to Exclusive/Final Taxation" — it does not enter the annual adjustment base, does not increase the tax due and does not generate a refund on that amount.
Does someone who is dismissed receive the 13th salary?
It depends on the type of termination. In dismissal without cause, resignation and the end of a fixed-term contract, the worker receives the 13th proportional to the year’s twelfths (months with 15 or more days worked) along with the severance package. Only dismissal for cause forfeits the proportional 13th. To simulate the full termination amount, use the CLT severance calculator here on CodeCrush.
Does someone on INSS leave receive the 13th?
Yes, but from two sources: the employer pays the twelfths for the months actually worked (and for the first 15 days of sick leave, which are on its account), and the INSS pays the annual bonus proportional to the period in which the insured received sickness benefit, accident benefit or maternity pay. On returning, the employer’s count of twelfths goes back to normal.
Do absences reduce the 13th salary?
Only indirectly. Unexcused absences do not create a direct deduction from the 13th, but they can knock out an entire twelfth: if they leave a given month with fewer than 15 days worked, that month stops counting as 1/12. Excused absences (medical certificates, legally protected leave) do not affect the count.
How is the 13th calculated for variable pay (commissions, overtime)?
The base of the 13th includes the average of the year’s habitual variable amounts — commissions, overtime, night-shift premium, tips. In general, what was received from January to November is added up and divided by 11, and that average forms part of the base; in December a final adjustment is made with the closed month. In the calculator, enter the monthly average in its own field to land close to the real figure.
Is child support deducted from the 13th salary?
In most cases, yes: when the court order sets support as a percentage of pay, the deduction also applies to the 13th (sometimes called the "13th support payment"). The exact percentage and the base (gross or net) depend on what the ruling determines — it is worth checking the court notice the employer received.
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