Brazil 13th salary (décimo terceiro) calculator 2026

How much you get as the 13th: the amount in proportion to the months worked, the 1st installment and the 2nd, after INSS and income tax.

13th salary, net

R$2,751.40

of R$3,000.00 gross, in 12/12

1st installment R$1,500.00
2nd installment R$1,251.40
INSS R$248.60

With a salary of R$3,000.00 and 12 months worked in the year, the gross 13th is R$3,000.00. You receive R$1,500.00 in the 1st installment, between February and November, and R$1,251.40 in the 2nd, by December 20, after R$248.60 of INSS and no income tax.

The 1st installment is half of the 13th and comes with no deductions. INSS and income tax are calculated on the full amount and come out of the 2nd installment. The income tax on the 13th is charged separately from the month’s salary, exclusively at source, with the same table and the 2026 reduction (Law 15.270/2025): on this amount it comes out at zero.

With variable pay (commissions, overtime, allowances), the 13th uses the sum of the variable amounts up to November divided by 11, added to the fixed part, and is reviewed in January: this calculator uses only the fixed salary.

Where the gross 13th goes

NetR$2,75192%
INSSR$2498%

I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.

Your numbers

example: change the numbers

Monthly gross salary

The December salary, before deductions. With variable pay (commissions, overtime) the calculation is different: see the warning below the result.

Months worked in the year

Count as a full month any month in which you worked 15 days or more. Legal and justified absences are not deducted. With 12 months the 13th is a full salary.

Dependents

Children and other dependents you declared to the company: each one takes R$189.59 off the income tax base, when that is worth more than the simplified deduction.

Show the detailsHide the details

The calculation
	Monthly gross salary	R$3,000.00
×	Months worked ÷ 12a month with 15 days or more counts in full	12/12
=	Gross 13th	R$3,000.00
	1st installment (advance)half of the 13th, between February and November, with no deductions	R$1,500.00
−	INSS on the full 13th2026 table, deducted from the 2nd installment	R$248.60
−	Income tax on the full 13thno reduction on this amount	R$0.00
=	2nd installment, netgross 13th − 1st installment − INSS − income tax	R$1,251.40
	13th salary, net (1st + 2nd installment)	R$2,751.40

How it works

The 13th 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 (Decree 10.854/2021, art. 76). Legal and justified absences are not deducted.
Between February and November the company pays, in a single installment, half of the salary as an advance: that is the 1st installment. For someone who joined mid-year, it is half of the proportional 13th (art. 78).
By December 20 comes the 2nd installment: the full 13th minus the advance, after INSS and income tax calculated on the full amount.
INSS uses the 2026 table, by bracket, with a ceiling of R$988.09. Income tax is charged separately from the salary, exclusively at source, with the monthly table and the 2026 reduction, which brings the tax to zero for those with income of up to R$5,000.

Worked example

A salary of R$3,000.00 and 12 months worked: gross 13th of R$3,000.00. The 1st installment is R$1,500.00, with no deductions. INSS on the R$3,000.00 is 7.5% of R$1,621.00 + 9% of R$1,281.84 + 12% of R$97.16 = R$248.60; income tax comes out at zero. The 2nd installment is R$3,000.00 − R$1,500.00 − R$248.60 = R$1,251.40, and the net 13th is R$2,751.40. With 6 months worked the gross 13th is R$1,500.00 and the 1st installment R$750.00.

Sources

Text checked on October 5, 2026

Good to know

The result is an estimate for the fixed salary of an employee with a formal contract (CLT). Habitual overtime and allowances, commissions, benefits in kind and other deductions change the amount: what counts is the 13th payslip.
The company is not required to pay the advance to all employees in the same month, and you can ask for it to come together with your vacation, if you notify them in January (Decree 10.854/2021, arts. 78 and 79).
If the contract ends before December, the proportional 13th is paid on termination, except for dismissal for cause; the advance already received is deducted. The termination calculator does that calculation.
Income tax on the 13th is calculated on its own, without adding it to the month’s salary, and the taxation is exclusive at source: it does not go into the base of the annual return.
Nothing here is labor or tax advice: to check your payslip, talk to the company’s HR department or to the union.

Frequently asked questions

How is the 13th salary calculated?

Divide the salary by 12 and multiply by the months worked in the year: a month with 15 days or more counts in full. Someone who worked the whole year gets a full salary as 13th, gross (Decree 10.854/2021, art. 76).

When is the 13th paid?

In two installments. The 1st is an advance of half, paid between February and November; the 2nd, the rest, by December 20 (Law 4.749/1965).

Is there a deduction on the 1st installment?

As a rule, no: INSS and income tax are calculated on the full amount of the 13th and deducted from the 2nd installment. That is why the 2nd installment is usually smaller than the 1st.

How much 13th do I get with a R$3,000 salary?

Gross R$3,000.00 for someone who worked 12 months. Net R$2,751.40: R$1,500.00 in the 1st installment and R$1,251.40 in the 2nd, after R$248.60 of INSS; income tax comes out at zero in 2026.

Does someone who joins mid-year get a 13th?

Yes, in proportion to the months worked: 1/12 per month, with a month of 15 days or more counting in full. Someone who started on July 1, for example, has 6/12 of the 13th.

Is income tax paid on the 13th?

Yes, but separately from the salary and exclusively at source, with the monthly table. In 2026 the reduction of Law 15.270/2025 also applies to the 13th, and brings the tax to zero for those with income of up to R$5,000.