How is the 13th salary calculated in Brazil?

The 13th salary equals one twelfth of your monthly salary for each month worked. Crucially, any month in which you worked 15 days or more counts as a full month. So someone who worked the whole year gets a full extra month's pay, while a partial year is pro-rated by qualifying months.

When is the 13th salary paid?

It is paid in two instalments. The first half is due by 30 November with no deductions, and the second half by 20 December. The legal deadline and the two-instalment structure are set by federal law, though some employers pay earlier.

Why is the second instalment smaller?

INSS social-security contributions (and income tax, where due) are withheld on the full 13th-salary amount, but only from the second instalment. The first instalment is paid gross, so the second one absorbs the deductions and ends up smaller.

Does the 15-day rule really round a month up?

Yes. Under Law 4.090/1962, any calendar month in which you were employed for 15 days or more counts as a whole month toward the 13th salary. The detailed mode lets you enter days per month so the tool applies this rule precisely.

Is the net figure exact?

It is an estimate. The tool applies the progressive INSS bands but omits income tax (IRRF), which depends on dependants and other deductions. Use your actual contribution base and tax situation for a precise net.

Brazil 13th Month Salary Calculator

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This Brazil 13th salary calculator works out the décimo terceiro (also called the gratificação natalina) — the mandatory year-end bonus equal to roughly one extra month of pay. It applies the legal 15-day rule and splits the result into the two instalments required by law.

How it works

The gross entitlement is one twelfth of your monthly salary for each qualifying month, where a qualifying month is any month you worked 15 days or more:

gross13 = monthlySalary × (qualifyingMonths / 12)

The payment comes in two instalments:

1st instalment — half the gross, due by 30 November, with no deductions.
2nd instalment — the other half, due by 20 December, with INSS (and income tax, where due) withheld on the full 13th-salary amount.

That is why the second instalment is the smaller of the two — it carries all the deductions.

Example

On a R$3,000 salary worked all year, the gross 13th salary is a full R$3,000. The first instalment pays R$1,500 gross in November; the second pays R$1,500 in December minus INSS withheld on the whole R$3,000, so the net second instalment is below R$1,500. Work only 8 qualifying months and the gross drops to 8/12 × R$3,000 = R$2,000.

Notes

This is an estimate. The tool applies the progressive INSS bands but omits income tax (IRRF), which varies with dependants and deductions. Use your real contribution base for a precise net figure.