Brazil 13th salary calculator 2026: both instalments
Enter salary, months worked and averages to see the gross 13th salary, the first instalment, the second instalment after INSS and income tax, and the total net for the year.
| Gross 13th salary | R$3,800.00 |
|---|---|
| INSS on the 13th | R$344.61 |
| IRRF on the 13th | R$0.00 |
| Total net 13th salary | R$3,455.39 |
| 1st instalment (by Nov 30) | R$1,900.00 |
| Net 2nd instalment (by Dec 20) | R$1,555.39 |
- Twelfths
- 12
- Gross 2nd instalment
- R$1,900.00
Estimate only; it does not replace an accountant, an employment lawyer or the official calculation by the employer/Receita Federal.
Tables in force on 11/13/2026 — source: Employee INSS (progressive table) · Income tax withholding (IRRF) — monthly table · Monthly IRRF reduction (zero tax up to R$ 5,000) · all tables and sources
How it is calculated
The 13º salário (13th salary, also called gratificação natalina) is a mandatory year-end bonus for CLT employees in Brazil, created by Lei 4.090/1962. Foreign employers hiring in Brazil must budget for it on top of the twelve monthly salaries.
1. Gross 13th salary
It equals 1/12 of pay for each month worked in the year. A month counts in full when the employee worked 15 days or more in it. The simulator computes:
gross 13th = (salary + averages) ÷ 12 × months
Averages are the regular overtime, night premium and other variable pay you enter.
2. First instalment — by 30 November
Under Lei 4.749/1965 the first instalment is due by 30/11 and is half of the 13th, with no deductions. If a different advance was already paid (for example with vacation), enter it in "Already paid in advance"; with the default value (-1) the simulator assumes the automatic 50%.
3. Second instalment — by 20 December
The second instalment is due by 20/12 and carries all deductions, calculated on the full 13th, not just the half:
- INSS (social security) under the 2026 progressive table (7.5% up to R$1,621.00; 9% up to R$2,902.84; 12% up to R$4,354.27; 14% up to the R$8,475.55 ceiling), separate from December’s salary.
- IRRF (income tax withheld at source), taxed exclusively and separately from other income. The base is the 13th minus INSS and R$189.59 per dependant. The R$607.20 simplified discount is not used. The monthly table then applies (zero up to R$2,428.80; 7.5% up to R$2,826.65 minus R$182.16; 15% up to R$3,751.05 minus R$394.16; 22.5% up to R$4,664.68 minus R$675.49; 27.5% above minus R$908.73).
2nd instalment = gross 13th − 1st instalment − INSS − IRRF
The Lei 15.270/2025 reduction on the 13th
From 2026, Lei 15.270/2025 introduced a monthly income tax reduction that cancels the tax on income up to R$5,000.00. It also covers the tax withheld exclusively at source on the 13th salary, under art. 3º-A, §3º, of Lei 9.250/1995 (added by Lei 15.270/2025). The simulator works out the reduction on the gross 13th — up to R$5,000.00 it wipes out the whole table tax, and between R$5,000.01 and R$7,350.00 it tapers off — and subtracts it from the table IRRF, never below zero.
What is not included
The simulator does not count months from dates (you enter how many months reached 15 days), and it does not handle absences, leave or the 13th on termination — use the termination pay calculator for that. January adjustments of variable averages are also excluded. The result is an estimate; the official amount is the one calculated by the employer’s payroll.
Worked example
The example uses a salary of R$3,000.00 and 12 months worked, with no averages and no dependants. The gross 13th salary is R$3,000.00, and the first instalment, due by 30 Nov, is R$1,500.00 with no deductions. The second instalment carries the deductions on the full R$3,000.00: INSS adds up the first three brackets to R$248.61. The tax base is R$2,751.39 (no simplified discount), in the 7.5% bracket, which would mean R$24.19 under the table. Because the gross 13th is not above R$5,000.00, the Lei 15.270/2025 reduction cancels that amount in full and IRRF is zero. The net second instalment, due by 20 Dec, is R$1,251.39, and the total net 13th salary is R$2,751.39. Use "Copy simulation link" to keep the calculation.
- Gross monthly salary
- R$3,000.00
- Months worked this year (≥ 15 days)
- 12
- Average overtime/premiums
- R$0.00
- Dependants for income tax
- 0
| Gross 13th salary | R$3,000.00 |
|---|---|
| INSS on the 13th | R$248.61 |
| IRRF on the 13th | R$0.00 |
| Total net 13th salary | R$2,751.39 |
| 1st instalment (by Nov 30) | R$1,500.00 |
| Net 2nd instalment (by Dec 20) | R$1,251.39 |
- Twelfths
- 12
- Gross 2nd instalment
- R$1,500.00
Frequently asked questions
Does someone who worked only part of the year get a 13th salary?
Yes, pro rata: 1/12 of the salary for each month with 15 or more days worked. Someone hired in July who works through December, for example, has six twelfths. Enter the number of months that reached 15 days in the simulator; it calculates the gross amount and both instalments.
Why is the second instalment much smaller than the first?
Because the first instalment is half the 13th with no deductions, and all the INSS and income tax, calculated on the full 13th, come out of the second instalment at once. In the R$3,000.00 example, the first instalment is R$1,500.00 and the second is R$1,251.39. Together they make up the total net 13th salary.
Is the simplified income tax discount used on the 13th?
No. The 13th salary is taxed exclusively at source, separately from other income, and the simulator deducts only INSS and R$189.59 per dependant before applying the progressive table. The R$607.20 simplified discount applies to ordinary monthly income such as salary and is not used here.
Does the zero-tax rule up to R$5,000 apply to the 13th?
Yes. Art. 3º-A, §3º, of Lei 9.250/1995, added by Lei 15.270/2025, extends the monthly reduction to the tax withheld exclusively at source on the 13th salary. It is calculated on the gross 13th: up to R$5,000.00 the withholding is zero, and above that it shrinks until it disappears at R$7,350.00. In the R$3,000.00 example, the R$24.19 table tax is fully reduced.
Does overtime count towards the 13th salary?
Regular variable pay, such as overtime and night premium, is included as a yearly average. Enter that monthly average in the "Average overtime/premiums" field: the simulator adds it to the salary before dividing by 12. How the average is worked out can depend on the collective agreement for the category.
I received half of the 13th with my vacation. How do I simulate it?
Type the amount received into "Already paid in advance". The simulator uses that figure as the first instalment instead of the automatic 50% and works out the second instalment as the gross 13th minus the advance, INSS and income tax. If no advance was paid, leave the default value.
Legal basis
- Lei 4.090/1962 — Christmas bonus (13th salary)
- Lei 4.749/1965 — payment in two instalments
- INSS — 2026 monthly contribution table
- Receita Federal — 2026 IRRF tables
- Lei 9.250/1995, art. 3º-A, §3º (added by Lei 15.270/2025)
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Updated Nov 13, 2026 · by Juliana Costa