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Brazilian payroll calculator · 2026 tables

Brazil 13th salary calculator 2026

Find out how much of the 13th salary (Brazil's year-end bonus) you get in each installment. The first comes without deductions by November 30; the second, by December 20, with INSS and income tax from the 2026 tables.

The contract amount, before deductions (in BRL).

Count every month with 15 or more days worked.

More options

Monthly average of variable pay: overtime, commissions, night premium.

Each dependent lowers the tax base by R$ 189.59.

Your result shows up here

Enter your salary and months worked this year to see both installments.

How the calculation works

1. One twelfth per month

The 13th salary is December's salary divided by 12 and multiplied by the months worked in the year. A month with 15 or more days worked counts in full (Law 4,090/1962). Workers with overtime, commissions or premiums add their average.

2. Two installments

The first installment, half of the 13th salary, is paid between February and November 30, with no deductions (or together with vacation, if you ask in January). The second is paid by December 20 (Law 4,749/1965).

3. Deductions only in the second installment

INSS and income tax are calculated on the whole 13th salary and deducted at once from the second installment. Its income tax is final withholding. Since 2026, the Law 15,270/2025 reduction also applies to the 13th salary: up to R$ 5,000.00, the tax is zero; between R$ 5,000.00 and R$ 7,350.00, the reduction is partial.

In short: 13th = (salary + variable average) ÷ 12 × months; 2nd installment = 13th − 1st installment − INSS − tax.

Worked example

Salary of R$ 4,000.00, working the whole year:

  1. Gross 13th: R$ 4,000.00 ÷ 12 × 12 months = R$ 4,000.00.
  2. 1st installment: half, with no deductions = R$ 2,000.00.
  3. On the R$ 4,000.00: INSS of R$ 368.60; income tax of R$ 114.76 from the table, which becomes R$ 0.00 after the reduction.
  4. 2nd installment: R$ 4,000.00 − R$ 2,000.00 − R$ 368.60 = R$ 1,631.40.

Frequently asked questions

How is a pro rata 13th salary calculated?

Divide the salary by 12 and multiply by the months worked in the year, counting any month with 15 or more days worked as a full month. Someone hired in March who stays until December gets 10/12.

When is each installment paid?

The first by November 30 and the second by December 20. The first can come with your vacation pay if you ask in January.

Why is the second installment smaller?

Because all INSS and income tax on the 13th salary are deducted from it. The first installment is exactly half of the gross amount, with no deductions.

Is the 13th salary tax-free up to R$ 5,000 in 2026?

Yes. Law 15,270/2025 applies the same monthly reduction to 13th salary tax: up to R$ 5,000.00, the tax is zero; between R$ 5,000.00 and R$ 7,350.00, the reduction is partial.

Do people who resign get the 13th salary?

Yes, pro rata to the months worked in the year. Only people dismissed for cause lose the pro rata 13th salary.

Does overtime count toward the 13th salary?

Yes. The average of regular overtime, commissions and premiums over the year is added to the salary (TST Precedent 45).

Legal basis and official sources

Every figure was checked against the sources below on 10/29/2026. Sources are in Portuguese.

Estimate based on the general rules of Brazil's labor code (CLT) and the official 2026 tables. Collective agreements, extra pay, absences and specific deductions change the final amount: check your payslip or termination statement.