How to Calculate the 13th Salary: Complete Formula
The 13th salary (or Christmas Bonus) is a right guaranteed to all CLT employees since 1962. It is an extra payment equivalent to an additional monthly salary, paid in two installments throughout the second half of the year.
Use our 13th Salary Calculator to calculate the net value of each installment with all detailed discounts.
Who is entitled to the 13th salary?
The following are entitled to the 13th salary:
- Employees with a formal contract (CLT), including domestic workers.
- Rural workers.
- Public servants.
- INSS retirees and pensioners.
The following are not eligible: self-employed workers (PJ/MEI), interns, volunteers.
The Two Installments of the 13th Salary
1st Installment — Must be paid between February 1st and November 30th of each year:
- Value: half of the gross salary.
- No IRRF discount (only INSS is retained in this installment).
2nd Installment — Must be paid by December 20th:
- Value: other half of the gross salary.
- With IRRF discount and possible INSS supplement.
Calculation of the 13th Full Salary
Base Formula:
13th Gross = Gross Salary × (Months Worked ÷ 12)
For those who worked all year (12 months):
13th Gross = Gross Salary (full value)
Example: Salary of $ 3.500,00, ano completo:
- 13º Bruto Total = $ 3,500.00
Calculation of the 1st Installment:
- Value of the 1st Installment (gross) = $ 3.500 ÷ 2 = $ 1,750.00
- INSS discount on $ 1.750,00 (alíquota progressiva)
- 1ª Parcela Líquida = $ 1,750 – INSS
Calculation of the 2nd Installment:
- Value of the 2nd Installment (gross) = $ 1.750,00
- Desconto de INSS (complemento, se necessário)
- Desconto de IRRF calculado sobre o valor total do 13º bruto menos o INSS total
- 2ª Parcela Líquida = $ 1,750 – complementary INSS – IRRF
13th Proportional Salary
For employees hired or fired during the year, the 13th is proportional to the months worked:
13th Proportional = Gross Salary × Months Worked ÷ 12
Months with 15 or more days worked count as a full month.
Example: Employee hired on August 1st (worked 5 full months):
- 13th Proportional = $ 3.500 × 5 ÷ 12 = $ 1,458.33
13th Salary upon Termination
When the employee is dismissed without just cause or resigns, the proportional 13th is part of the severance pay and must be paid together with the balance of salary, proportional vacation and other rights.
If fired with just cause, the employee loses the right to the 13th salary for the current year.
Calculate the Value of Your 13th Now
Do you want to know exactly how much you will receive in your 13th salary, already deducting INSS and IRRF? Access our 13th Salary Calculator and get the detailed result of each installment!