Brazil 13th Salary Calculator (Décimo Terceiro)
Calculate your 13th salary (gratificação natalina): prorated gross, INSS deduction, IRRF income tax, net amount, and 1st (November) / 2nd (December) installment split.
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13th Salary Calculation
Detailed Breakdown
Come utilizzare Brazil 13th Salary Calculator (Décimo Terceiro)
Enter monthly salary and months worked
The 13th salary is prorated by months worked in the year. 12 months = full salary, 6 months = 50%, etc. Fractional months ≥ 15 days count as a full month.
Enter number of dependents
Each registered dependent reduces the IRRF taxable base by R$ 189.59 (2024). Add your dependents to reduce income tax deduction from the 13th salary.
Review gross, INSS, IRRF, and net 13th salary
See the gross 13th salary, INSS deduction (progressive), IRRF deduction, net amount, and how it splits between the 1st (November) and 2nd (December) installments.
Suggerimenti
- Request early payment of the 1st installment when taking vacation to receive it together with vacation pay (férias), maximizing your mid-year budget.
- Dependent deductions reduce IRRF — register dependents at your employer for tax efficiency throughout the year, including on the 13th salary.
- FGTS of 8% is also deposited on the 13th salary by the employer into your FGTS account.
- If dismissed before year-end, you receive the prorated 13th salary proportional to months worked, paid in the termination settlement (rescisão).
Domande frequenti
What is the 13th salary (Décimo Terceiro)?
The 13th salary (gratificação natalina) is a mandatory extra salary payment for CLT employees, equivalent to one month's salary. It was established by Lei 4.090/1962. Employees who worked the full year receive the full amount; those who worked part of the year receive a prorated amount.
When is the 13th salary paid?
The 1st installment (50% of gross salary, no deductions) is paid between February 1 and November 30. The 2nd installment (net amount after INSS and IRRF) is paid by December 20. Employers may choose to pay both installments together in November or December if the employee requests.
How is INSS calculated on the 13th salary?
INSS is calculated on the gross 13th salary using the same progressive table as monthly salaries (7.5%, 9%, 12%, 14%). The ceiling (teto) of R$7,786.02 also applies. INSS is only deducted from the 2nd installment.
How is IRRF (income tax) calculated on the 13th salary?
IRRF on the 13th salary is calculated separately from regular monthly income — it is not aggregated. The progressive IRRF table is applied to the base = gross 13th − INSS − dependent deductions. This separate calculation can be advantageous as it avoids pushing income into a higher tax bracket.
Who is not entitled to the 13th salary?
MEI (microempreendores individuais) and PJ (contractor PJ) workers are not entitled to the 13th salary as they are not CLT employees. Domestic workers (empregados domésticos) and rural workers are entitled. Public servants have their own rules.