Calculator Thirteenth Brazil (Tenth Thirteenth)
Calculate the 13th Brazilian (Christmas bonus, 13th): gross proportional, INSS deduction, IRRF (income tax withheld at source), net amount and division between 1st payment (November) and 2nd payment (December).
Taxable Data
Thirteenth Calculation
Detailed Summary
Come utilizzare Calcolatore Tredicesima Brasile (Décimo Terceiro)
Insert monthly salary and worked months
The thirteenth is proportional to the worked months in the year. 12 months = full salary, 6 months = 50%, and so on. Fractions of a month ≥ 15 days count as a whole month.
Enter number of tax dependents
Each registered tax dependent reduces the IRRF base of R$ 189.59. Add your employees to reduce withholding on the thirteenth income tax.
Analyze gross, tax-free, IRPF and net 13th income
View the 13th tax withholding, INSS progressive withholding, IRPF withholding, net amount and division between 1st installment (November) and 2nd installment (December).
Suggerimenti
- Request payment of the first installment when you go on vacation to receive it together with your vacation and maximize mid-year budget.
- Tax deductions for employees reduce tax rates: register your employees with their employer to optimize taxes throughout the year, including the 13th month.
- 8% of FGTS is also paid by the employer on the 13th, to the worker's FGTS account.
- In case of termination before the end of the year, you will receive a thirteenth proportional payment for worked months, paid in the final settlement.
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 R$ 7,786.02 contribution ceiling (teto) 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 with it. The progressive IRRF table is applied to the base = gross 13th salary − 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 (individual micro-entrepreneurs) and PJ contractors are not entitled to the 13th salary, as they are not CLT employees. Domestic workers (empregados domésticos) and rural workers are entitled. Public servants follow their own rules.