How to Calculate the 13th Salary in 2026: Complete Guide with Installments, Discounts and Examples
The 13th salary — also called Christmas Bonus — is one of the most anticipated labor rights of the year. Guaranteed by Law No. 4,090/1962 and regulated by Decree No. 57,155/1965, it represents an extra payment equivalent to the gross monthly salary, paid in two installments throughout the second half of the year.
But despite being a known right, many workers do not know exactly how the amount is calculated, what discounts apply to each installment, how the proportional 13th works for those who did not work the entire year, and what happens to the 13th in case of dismissal.
This guide resolves all these doubts. Use our 13th Salary Calculator to simulate the exact value with all detailed discounts.
Who is entitled to the 13th salary?
The right to the 13th salary covers a wide category of workers:
| Category | Do you have the right? |
|---|---|
| Employees with a formal contract (CLT) | ✅ Yes |
| Domestic employees | ✅ Yes |
| Rural workers | ✅ Yes |
| Public servants (federal, state, municipal) | ✅ Yes (in general) |
| INSS retirees and pensioners | ✅ Yes |
| Self-employed workers (PJ / MEI) | ❌ No |
| Interns | ❌ No |
| Service providers (without CLT link) | ❌ No |
| Young Apprentices | ✅ Yes |
The Two Installments of the 13th: Dates and Rules
1st Installment (Advance)
- When it must be paid: Between February 1st and November 30th of each year.
- Amount: Corresponds to half of the gross salary of the month prior to payment, without IRRF deduction.
- Discounts: INSS only (and other contractual discounts, such as transport vouchers, if applicable).
- Note: The employee can request the advance payment during vacation, and must request it up to 30 days before the start of the period.
2nd Installment (Additional)
- When it must be paid: By December 20th of each year.
- Value: The other half of the gross salary.
- Discounts: complementary INSS (if necessary) + IRRF calculated on the total value of the 13th net INSS.
- IRRF Base: Income tax is levied on the total gross 13th minus the total INSS of the 13th, using the monthly progressive table.
The 13th Salary Formula
For those who worked all year (12 months):
13th Total Gross = Gross Monthly Salary
1st Gross Installment = 13th Gross ÷ 2
2nd Gross Installment = 13th Gross ÷ 2
For those who worked part of the year (13th Proportional):
13th Gross Proportional = Gross Salary × (Months Worked ÷ 12)
Month rule: A month with 15 or more days worked counts as a full month.
Complete Practical Examples
Example 1: Salary of $3,000.00 — Full Year
1st Installment:
- Gross: $ 3.000,00 ÷ 2 = $ 1,500.00
- INSS on $ 1.500,00: $ 1,500.00 × 7.5% = $ 112,50 (toda dentro da 1ª faixa)
- 1ª Parcela Líquida = $ 1,500.00 − $ 112,50 = $ 1,387.50
2nd Installment:
- Gross: $ 1.500,00
- INSS complementar: $ 1,500.01 × 9% − $ 1.518,00 × 7,5% = $ 135.00 − $ 113,85 = ... (calculado sobre o total do 13º bruto menos o INSS da 1ª parcela)
- Total INSS 13º = Calculado progressivamente sobre $ 3,000.00 total
- Ranges: $ 1.518,00 × 7,5% = $ 113.85 + $ 1.482,00 × 9% = $ 133.38 = $ 247,23 total de INSS
- Base IRRF: $ 3,000.00 − $ 247,23 = $ 2,752.77 — exempt (below $ 2.259,20? Não, está acima)
- IRRF: $ 2,752.77 × 7.5% − $ 169,44 = $ 206.46 − $ 169,44 = $ 37.02
- 2nd Net Installment = $ 1.500,00 − INSS complementar − $ 37.02
Summary: 13th Total Gross = $ 3.000,00 | 13º Líquido Total = $ 3,000.00 − $ 247,23 − $ 37.02 = $ 2,715.75
Example 2: Salary of $5,000.00 — Full Year
| Component | Calculation | Value |
|---|---|---|
| 13th Total Gross | $ 5.000,00 | $ 5,000.00 |
| INSS Total (progressive over $ 5.000,00) | Ver tabela | − $ 509.59 |
| IRRF calculation basis | $ 5.000,00 − $ 509.59 | $ 4.490,41 |
| IRRF (22,5% − $ 662.77) | $ 4.490,41 × 22,5% − $ 662.77 | − $ 347,57 |
| 13º Líquido Total | $ 4,142.84 | |
| 1st Net Installment | 13th Net ÷ 2 ≈ | $ 2.071,42 |
| 2ª Parcela Líquida | 13º Líquido ÷ 2 ≈ | $ 2,071.42 |
Example 3: Admitted on May 1st — 13th Proportional
Salary: $4,000.00 | Months worked: August to December = 8 months (hired in May, worked in May=31 full days, June, July, August, September, October, November, December = 8 months)
- 13th Proportional Gross = $ 4.000,00 × 8/12 = $ 2,666.67
- INSS on $ 2.666,67 (progressivo) = $ 113.85 + $ 105,56 = $ 219.41 (approximate)
- IRRF Base: $ 2.666,67 − $ 219.41 = $ 2.447,26
- IRRF: $ 2,447.26 × 7.5% − $ 169,44 = $ 183.54 − $ 169,44 = $ 14.10
- 13th Net Proportional ≈ $ 2,433.16
13th Salary upon Labor Termination
What happens to the 13th in different shutdown situations:
| Situation | Right to 13th |
|---|---|
| Unfair dismissal | ✅ 13th full proportional to the months worked in the year |
| Resignation request | ✅ 13th full proportional |
| Dismissal for just cause | ❌ Loses the 13th proportional of the current year |
| Employee death | ✅ Proportional 13th paid to dependents |
| Retirement | ✅ 13th proportional until the date of removal |
The 13th termination payment is paid together with the other amounts upon termination, within the legal deadlines (10 calendar days after the date of the indemnified prior notice, or last day worked on the prior notice served).
13th Salary and Vacation Advance
The worker can request that the 1st installment of the 13th be advanced together with the vacation, receiving the amount in the same payment as the rest period. This option must be requested in writing from the employer up to 30 days before the start of the vacation.
Advantage: Receiving the 1st installment in advance allows you to use the money during vacations, which usually involve extra expenses on travel and leisure.
Disadvantage: The employer can use this option as a justification for not paying the 1st installment in the second semester — he has already paid it in advance along with the vacation.
13th Salary for Retirees and Pensioners
INSS retirees and pensioners are also entitled to the annual bonus (the "INSS 13th"), provided for in Law No. 8,213/1991. The benefit is equivalent to the December accrual value and is paid in two installments:
- 1st installment: between April and June
- 2nd installment: between August and September
INSS and IRRF discounts follow the same general rules applied to the monthly benefit.
Common Errors in Calculating the 13th Salary
Calculate IRRF on half of the gross: The 13th income tax is calculated on the total gross 13th (not on half), even if it applies to the 2nd installment.
Do not include variable averages: Usual overtime, commissions, tips and nighttime bonus are included in the salary for calculating the 13th tax. The average of the variables over the last 12 months must be added to the base salary.
Count months with less than 15 days worked: Months with less than 15 days actually worked do not count towards the 13th proportional.
Forget the INSS for the 1st installment: The INSS is calculated on the total value of the 13th gross, but divided between the two installments. The IRRF calculation basis takes into account the total INSS (not just the 2nd installment).
Ignoring the 13th in severance pay: Often, when dismissal without just cause, the worker or HR forgets to include the proportional 13th in severance pay.
Frequently Asked Questions (FAQ)
1. Is the employer obliged to pay the 1st installment of the 13th before November? Not necessarily. The legislation gives the employer until November 30th to pay the 1st installment. However, if the employee requests the advance payment together with the vacation (30 days in advance), the employer is obliged to advance it on that occasion.
2. What happens if the employer delays paying the 13th salary? Delay in paying the 13th salary generates an automatic fine of 1/30 of the salary per day of delay, in addition to late payment interest. The worker can complain to the Ministry of Labor or seek their rights in the Labor Court.
3. How is the 13th calculated for those with variable commissions? The average of commissions received in the last 12 months (or during the work period, if shorter) is included in the 13th base. The total commissions received are divided by the number of months worked and added to the base salary to calculate the 13th salary.
4. Does the 13th salary count when calculating the FGTS? Yes. The FGTS of 8% is applied to the 13th gross salary. The payment of FGTS for the 13th is made in a separate form until February 7th of the following year (referring to December 13th) or together with severance pay.
5. Does the 13th influence the calculation of vacations? The 13th itself does not affect the calculation of vacations. However, the usual overtime and other additional hours that make up the 13th are also part of the vacation base with the same average as in the last 12 months.
6. Is it possible to receive the 13th in a single installment? Yes. The employer can choose to pay the 13th in a single installment until November 30th (paying the entire 13th at once, without dividing it into two installments). In this case, the IRRF is normally calculated on the total of the 13th gross minus INSS.
7. Is a worker on notice entitled to 13th notice? Yes. The period of notice worked or compensated counts as time of service for the 13th proportional. If the notice was granted in October, for example, the month of October counts towards the proportional.
8. What does the 13th look like for someone who worked two jobs in the same year? Each employer pays the 13th proportional to the period worked with that company. The worker may have to declare and adjust the IR in the annual declaration, depending on the total income received in the year.
Simulate the Value of Your 13th Now
Calculating the exact value of the 13th — especially with the progressive INSS discounts and IRRF on the total — can be laborious and subject to errors. Our tool automates the entire process.
Access the 13th Salary Calculator — enter your gross salary and the months worked to receive the detailed value of each installment with all discounts.
Related calculators:
- Net Salary Calculator — see all monthly discounts
- CLT Vacation Calculator — calculate the vacation value
- Overtime Calculator — how HEs enter the 13th
- Employment Termination Calculator — simulate termination funds