13th Salary Calculator (Décimo Terceiro)

Last updated: July 16, 2026

Summary: Brazil's 13th salary equals 1/12 of your monthly salary per month worked in the year (a month counts once you've worked 15+ days in it). It's usually paid in two parcels: the first (by Nov 30) has no deductions; INSS and IRRF on the full amount are withheld from the second (by Dec 20). Example: R$3,000 salary × 12 months = R$3,000 gross, first parcel R$1,500 clean.

Calculate your 13th salary

Your result will appear here

How is this calculated?

Gross 13th = (monthly salary ÷ 12) × months worked. Any month in which you worked at least 15 days counts as a full month.

The 13th salary is taxed separately from your regular December pay: INSS (2026 progressive table) and IRRF (2026 rules, including the R$5,000 exemption law) are calculated on the full 13th amount and withheld entirely from the second parcel.

Frequently asked questions

When are the two parcels paid?

By law, the first parcel must be paid between February 1 and November 30, and the second by December 20. Some employers pay the first parcel together with July vacation pay if the worker requests it in January.

Why is the second parcel smaller than the first?

The first parcel is exactly half of the gross 13th with no deductions. All INSS and IRRF due on the full 13th are withheld from the second parcel, which is why it comes out smaller.

Sources:Ministério do Trabalho e Emprego

This calculator provides a general estimate based on the 2026 INSS and IRRF tables. Actual values can vary with salary changes during the year, overtime averages, and company policy — check with your payroll department.