Brazil: 13th salary and vacation, how much and when

The 13th salary, month by month

The 13th salary, the Christmas bonus (gratificação de Natal), is 1/12 of the December pay for each month worked in the year. A month in which you worked 15 days or more counts in full, and legal and justified absences are not deducted (Decree 10,854/2021, art. 76). Whoever worked the whole year receives a full salary; whoever joined in July gets 6/12.

With a salary of R$3,000 and 12 months worked, the gross 13th is R$3,000.00. With 6 months, R$1,500.00.

Two installments and the deductions

The company pays the 1st installment between February and November, in one go: it is half the salary and comes with no deductions (for those who joined during the year, half of the proportional 13th). The 2nd installment is paid by December 20: the total 13th, minus the advance, minus the INSS and income tax calculated on the total amount.

With R$3,000, the 1st installment is R$1,500.00. The INSS on the R$3,000.00 is R$248.60 and the income tax comes out at zero, because the 2026 reduction also applies to the 13th (Law 15,270/2025): the 2nd installment is R$1,251.40, and the net 13th is R$2,751.40.

Vacation: 30 days, or fewer with many absences

The right to vacation arises after each period of 12 months of contract. It is 30 calendar days if you were absent without justification up to 5 times; 24 days with 6 to 14 absences; 18 with 15 to 23; 12 with 24 to 32 (CLT, art. 130). Justified absences do not count, and the company cannot deduct absences from the rest days.

You receive the pay for the rest days plus one-third of the normal salary, guaranteed by the Constitution (art. 7, XVII). With a salary of R$3,000: R$3,000.00 plus R$1,000.00, or R$4,000.00 gross. With 10 absences, the days drop to 24 and the total to R$3,200.00.

Selling part of the vacation, splitting it, getting paid

The cash bonus (abono pecuniário) lets you convert 1/3 of the days into money: with 30 days, 10 sold and 20 of rest. You ask for it up to 15 days before the end of the accrual period (CLT, art. 143). The gross total stays the same in the example, in two pieces: R$2,666.67 for the vacation taken and R$1,333.33 for the cash bonus, both with the one-third.

With your agreement, the vacation can be split into up to three periods: one of at least 14 days and the others of at least 5 days each; it cannot start in the two days before a holiday or weekly rest day (art. 134). Payment is made up to 2 days before the start (art. 145). If the company grants the vacation after the following 12 months, it pays double (art. 137).

What to check on the payslip

1. On the 13th: does the number of months (twelfths) match the months you worked?
2. Was the 1st installment paid between February and November, and the 2nd by December 20?
3. Were INSS and income tax calculated on the whole 13th and deducted only from the 2nd installment?
4. On vacation: are the days right for your number of absences, with the one-third added?
5. If there was a cash bonus: do the days sold and the one-third on them appear on the receipt?