Brazil 13th Salary Calculator: Décimo Terceiro from Annual Pay
Work out the Brazilian 13th salary (décimo terceiro salário) — the mandatory year-end bonus equal to an extra month of pay — from your annual salary. A full year worked earns one full month's salary.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | 13th salary (one month) |
|---|---|
| R$36,000/yr (R$3,000) | $3,000.00 |
| R$60,000/yr | $5,000.00 |
| R$24,000/yr | $2,000.00 |
| R$90,000/yr | $7,500.00 |
How This Calculator Works
Enter your annual salary and divide by 12 to get one month's pay, which is the full-year 13th salary. By law every formal employee in Brazil receives a 13th salary each year, paid in two instalments (the first by 30 November, the second by 20 December). Workers employed less than a full year receive 1/12 of a month's salary for each month worked (15+ days counts as a month).
The Formula
Cost per Unit
Total Amount is the full cost or price, Quantity is the number of units it covers
Worked Example
On a R$36,000 annual salary, the full 13th salary is R$3,000 — one extra month of pay. The décimo terceiro is a constitutional right for all formal employees in Brazil: an extra month's salary paid at year end, calculated as 1/12 of a month's pay for each month worked (a month being any month with 15 or more days worked). It's normally paid in two parts — an advance (first instalment) and the balance, from which INSS and income tax (IRRF) are withheld.
Key Insight
The décimo terceiro is a cornerstone of Brazilian labour law (the gratificação natalina), and a few details shape the real amount. Entitlement: every formal (CLT) employee earns it, accruing 1/12 of a month's salary for each month in which they worked at least 15 days — so a full year yields one full month's salary, while someone hired in, say, July receives roughly half. Payment timing: it's split into two instalments — the first (an advance of half, with no deductions) due between 1 February and 30 November, and the second by 20 December, from which the social security (INSS) and withholding income tax (IRRF) are deducted, so the December net is smaller than half the gross. The calculation base includes not just base salary but habitual variable pay — overtime, commissions, and certain allowances are averaged in — so for employees with variable earnings the 13th can exceed a single month of base pay. On termination, a proportional 13th (13º proporcional) is owed for the months worked that year. This calculator shows the gross full-year figure (annual salary ÷ 12); for your real net, prorate by months worked if you didn't work the whole year, add averaged variable pay where applicable, and remember INSS and IRRF are withheld from the second instalment. Employers should budget the 13th as a fixed annual cost alongside FGTS and vacation pay (which itself carries a one-third bonus), since these statutory charges materially raise the true cost of formal employment in Brazil.
Frequently Asked Questions
How is the 13th salary calculated?
It's 1/12 of a month's salary for each month worked (15+ days counts as a full month). A full year earns one whole month's pay — annual salary ÷ 12. On R$36,000 a year, the full 13th salary is R$3,000. Variable pay like overtime and commissions is averaged into the base.
What is the décimo terceiro?
Brazil's mandatory 13th salary — a constitutional right for every formal (CLT) employee to receive an extra month of pay each year. It's also called the gratificação natalina (Christmas bonus) and is paid in two instalments toward the end of the year.
When is the 13th salary paid?
In two instalments. The first (an advance of half, with no deductions) is due between 1 February and 30 November; the second is due by 20 December. Social security (INSS) and withholding income tax (IRRF) are deducted from the second instalment, so the December payment is less than half the gross.
What if I didn't work the whole year?
You receive a proportional 13th — 1/12 of a month's salary for each month in which you worked at least 15 days. Someone hired in July gets roughly half. On termination, a proportional 13th (13º proporcional) is owed for the months worked that year.
Is the 13th salary taxed?
Yes — the second instalment has INSS and income tax (IRRF) withheld, so the net is below the gross shown here. The first instalment is paid as a gross advance without deductions, with the taxes settled against the second. This calculator shows the gross 13th salary before withholdings.
Related Calculators
Methodology & Review
A full-year 13th salary equals annual salary divided by 12 — one extra month of pay. Enter annual salary and 12 to get the full bonus; for a partial year, the bonus is 1/12 of a month's salary per month worked. It gives the gross amount and does not deduct the INSS and IRRF withheld from the second instalment.
Written by Ugo Candido · Last updated May 22, 2026.