What the 13th salary is
Every CLT employee in Brazil receives a 13th salary (décimo terceiro), equal to one month's pay for a full year of work, or 1/12 per month worked (15 days or more count as a month). It is paid in two instalments: the first by 30 November, with no deductions, and the second by 20 December, minus INSS and income tax on the whole 13th.
Worked example
Salary of R$ 9,000, worked all year:
- Gross 13th: R$ 9,000; first instalment R$ 4,500
- INSS R$ 988.09 and income tax R$ 1,294.55, both taken from the second instalment
- Second instalment R$ 2,217.36; total received R$ 6,717.36
With a R$ 4,000 salary, the 2026 tax reduction zeroes the income tax and the total is R$ 3,631.40.
Partial years
Started in April? Count the months with at least 15 days worked: 9 months of a R$ 7,000 salary give a R$ 5,250 13th.
How this works
The gross 13th is the salary (plus average variable pay) divided by 12 and multiplied by the months worked. Half is paid in the first instalment. INSS and income tax are calculated on the full 13th, separately from the monthly salary, using legal deductions and the 2026 reduction, and both come out of the second instalment. The employer's 8% FGTS deposit is shown for reference.
Frequently asked
When is the 13th salary paid?
First instalment by 30 November, second by 20 December.
Are taxes taken from the first instalment?
No. INSS and income tax on the whole 13th come out of the second instalment.
How is a partial year calculated?
1/12 of the salary for each month with at least 15 days worked.
Does the 2026 tax exemption apply to the 13th?
Yes. The law applies the same reduction to the 13th salary, taxed separately.
Sources
- Lei nº 4.090/1962 — gratificação de Natal (13º salário)
- INSS — Tabela de contribuição mensal a partir de janeiro de 2026 (Portaria Interministerial MPS/MF nº 13/2026)
- Receita Federal — Tributação de 2026: tabela mensal, dedução por dependente, desconto simplificado e redução
- Lei nº 15.270/2025 — redução do IRPF mensal a partir de 2026 (art. 3º-A da Lei 9.250)
Reviewed Oct 17, 2026 · test vectors fixtures/calculators/finance/br/thirteenth-salary/