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.
Cálculo proporcional: a regra dos 15 dias e a fórmula
Quando o trabalhador não completa o ano de serviço, o 13º salário é proporcional aos meses trabalhados. A fórmula oficial: (Salário mensal ÷ 12) × Meses trabalhados. Por exemplo, salário de R$ 3,000 e 11 meses trabalhados em 2026 dá 13º proporcional de R$ 2,750 (3,000 ÷ 12 × 11).
Regra dos 15 dias: para um mês ser computado como trabalhado, o empregado deve ter exercido atividade por no mínimo 15 dias durante aquele mês. Mês de admissão no dia 14 → conta. Admissão no dia 16 → não conta. Demissão no dia 14 → não conta. Demissão no dia 16 → conta. Esta regra é importante para trabalhadores admitidos ou demitidos no meio do mês.
Os afastamentos longos (licença sem vencimentos, afastamento por INSS após 15 dias de doença) suspendem a contagem proporcional do 13º. Já licença maternidade, férias, e afastamento por acidente do trabalho contam normalmente — esses períodos são considerados como tempo de serviço efetivo para fins de 13º.
Salários variáveis: como integrar comissões, horas extras e adicionais
Para trabalhadores com salário fixo + variável (comissões, horas extras habituais, adicional noturno, periculosidade, etc.), o cálculo se complica. A base do 13º deve refletir o salário 'integrado' — ou seja, fixo + média das parcelas variáveis dos últimos 12 meses (ou do período trabalhado, se inferior).
Exemplo: vendedor com salário fixo R$ 2,000 + comissões médias R$ 1,500/mês nos últimos 12 meses. Base do 13º = 2,000 + 1,500 = R$ 3,500. 13º integral = R$ 3,500.
Para empregados promovidos durante o ano, a base é o salário do mês de dezembro (ou da rescisão), não a média. Isso significa que se você foi promovido em outubro com salário maior, todo o 13º proporcional será calculado sobre o novo salário, mesmo para os meses anteriores em que ganhava menos — uma vantagem importante para o trabalhador.
INSS e IRRF na segunda parcela: por que o líquido é menor
A primeira parcela (paga até 30 de novembro) é integral, sem descontos. A segunda parcela (paga até 20 de dezembro) sofre os descontos de INSS e Imposto de Renda Retido na Fonte (IRRF), calculados sobre o 13º TOTAL, não apenas a segunda parcela.
INSS: alíquota progressiva conforme o salário-base (7,5%, 9%, 12%, 14%), com limite de salário-de-contribuição em torno de R$ 8,157 (2026). Para um 13º integral de R$ 3,500, INSS típico ≈ R$ 315 (9%).
IRRF: tabela progressiva mensal aplicada sobre (13º total − INSS deduzido). Para 13º de R$ 3,500 com INSS de R$ 315 → base IRRF = R$ 3,185, próximo da faixa de isenção (R$ 2,824 em 2026) → IRRF ≈ R$ 27 (7,5% sobre o excedente). Segunda parcela líquida = (3,500 ÷ 2) − 315 − 27 = R$ 1,408. Para 13º maiores, o IRRF pode ser substancial (até 27,5%).
Cálculo proporcional do 13º salário pelos meses trabalhados
Valor bruto do 13º proporcional para diferentes salários e tempos de trabalho no ano. Antes de descontos de INSS e IRRF que reduzem o valor líquido da segunda parcela.
| Salário mensal | 11 meses (~11/12) | 8 meses (2/3) | 6 meses (1/2) | 3 meses (1/4) |
|---|---|---|---|---|
| R$ 1,500 (~salário mínimo) | R$ 1,375 | R$ 1,000 | R$ 750 | R$ 375 |
| R$ 3,000 | R$ 2,750 | R$ 2,000 | R$ 1,500 | R$ 750 |
| R$ 5,000 | R$ 4,583 | R$ 3,333 | R$ 2,500 | R$ 1,250 |
| R$ 8,000 | R$ 7,333 | R$ 5,333 | R$ 4,000 | R$ 2,000 |
| R$ 12,000 | R$ 11,000 | R$ 8,000 | R$ 6,000 | R$ 3,000 |
Valores brutos do 13º total. A primeira parcela é metade desse valor, paga integral até 30 de novembro. A segunda parcela (metade − INSS − IRRF) é paga até 20 de dezembro. Cuidado: salários variáveis exigem média dos últimos 12 meses.
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.
References & Authoritative Sources
- Lei nº 4.090/1962 — Institui a gratificação de Natal — 13º salário · consulted May 31, 2026 · Founding statute establishing the 13th salary as a worker's right
- Lei nº 4.749/1965 — Pagamento em duas parcelas (advance + balance) · consulted May 31, 2026 · Sets the two-instalment payment rule (advance by Nov 30, balance by Dec 20)
- CLT — Decreto-Lei nº 5.452/1943 — Consolidação das Leis do Trabalho · consulted May 31, 2026 · Labour code — proportional 13th and INSS/IRRF withholding on the second instalment
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.
Updated