Brazil 13th salary calculator 2026

How the calculation works

• Amount: 1/12 of the salary for each month worked in the year; 15 days or more in a month count as a full month (Lei 4.090/1962).
• First installment: half of the salary of the month before the payment, paid between February and November, with no deductions at all; someone hired during the year receives half of 1/12 of the salary for each month worked or fraction of more than 15 days (Decreto 10.854/2021, art. 78). With the same salary all year, that is half of the 13th salary, as in the calculator.
• Second installment: the rest, by December 20, with the deductions. The INSS is calculated on the whole 13th salary, apart from the month's salary, with the same table as the salary, up to the ceiling of R$ 8,475.55.
• Income tax: charged only at source, apart from the month's other income, on the whole 13th salary minus the INSS, R$ 189.59 per dependent and alimony, or the simplified discount of R$ 607.20 if that is larger. The reduction of Lei 15.270/2025 also applies: whoever has a 13th salary of up to R$ 5,000.00 pays no tax on it (Instrução Normativa RFB 1.500/2014, art. 13 and art. 65-A, a Receita Federal regulation).

Example: a salary of R$ 6,000.00, 12 months, no dependents

A 13th salary of R$ 6,000.00: first installment of R$ 3,000.00; in the second, INSS of R$ 641.51 and income tax of R$ 385.10 (after the reduction of R$ 179.75), leaving R$ 1,973.39. Net total: R$ 4,973.39.

What the calculator does not consider

• overtime, commissions and other variable pay, which are included by their yearly average;
• unjustified absences, which can reduce the months that count;
• the 13th salary of INSS retirees and pensioners, which follows its own rules.