Brazil 13th Salary Calculator (décimo terceiro)
Every employee with a formal contract in Brazil gets a 13th salary: one twelfth of the monthly pay for each month worked in the year, paid in two installments. Type the gross salary and when the job started, and see both installments, the INSS and income tax taken from the second one, and what reaches the bank account. 2026 tables, including the new income tax reduction.
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Result
Type the gross salary to see your 13th.
Estimate with the 2026 tables. Your payslip can differ: pension deductions, absences, leave and company rules change the numbers.
How the 13th is calculated
One twelfth per month
The 13th is the monthly pay divided by 12, times the months worked in the year. A month counts as whole when you worked 15 days or more in it (Lei 4.090/1962). A full year gives 12/12, one extra salary.
What enters the base
The contract salary plus the average of variable pay of the year: overtime, night shift premium, commissions. Type that average in "Overtime and extras".
Two installments
The 1st is an advance of half the 13th, paid between February and 30 November with no deductions. The 2nd is paid by 20 December and carries every deduction of the whole 13th. In 2026 the 20th is a Sunday, so payrolls usually pay on Friday, 18 December.
INSS
The INSS of 2026 runs on the 13th alone, not added to December's salary: 7.5% up to R$ 1,621.00, 9% up to R$ 2,902.84, 12% up to R$ 4,354.27 and 14% up to R$ 8,475.55, band by band. Above that ceiling nothing more is charged.
Income tax
The 13th is taxed at source, alone. From the gross 13th, the larger of two deductions comes off: INSS plus R$ 189.59 per dependant, or the simplified discount of R$ 607.20. The 2026 monthly table runs on the rest.
The 2026 reduction
Lei 15.270/2025 cuts the tax of anyone whose taxable income is up to R$ 5,000.00 to zero, and reduces it on a sliding scale up to R$ 7,350.00. The law says in so many words that it also applies to the 13th. The reduction looks at the gross 13th, not at the tax base.
What this leaves out
Alimony and private pension deductions, unjustified absences that cost a month, leave paid by the INSS, and union or company agreements. Domestic workers and rural workers follow the same rules for the 13th.
Formulas
- Gross 13th
- (salary + average of extras) × months ÷ 12
- 1st installment
- gross 13th ÷ 2
- Income tax base
- gross 13th - larger of (INSS + R$ 189.59 × dependants) and R$ 607.20
- Income tax
- base × rate - amount to deduct, minus the Lei 15.270 reduction
- 2nd installment
- gross 13th - 1st installment - INSS - income tax
Sources (read on 14 October 2026)
Official Brazilian sources, in Portuguese.
- INSS: tabela de contribuição mensal 2026 (Portaria Interministerial MPS/MF nº 13/2026)
- Receita Federal: tributação de 2026 (tabela mensal, dependente, desconto simplificado, redução)
- Receita Federal: exemplos de aplicação da Lei 15.270/2025
- Lei 9.250/1995, art. 3º-A, § 3º (redução também no 13º)
- Lei 4.090/1962 (13º salário e regra dos 15 dias)
- Lei 4.749/1965 (prazos da 1ª e da 2ª parcela)
A 13th salary every year. A little more every day?
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- Type the gross monthly salary on your contract.
- Pick "The whole year" if you worked all of 2026, "From a date" if the job started or ends this year, or type the months that count.
- Open "Overtime and dependants" to add the average of variable pay and the dependants you declare.
- Read the two installments, the INSS and income tax of the 2nd, and the total you receive. Download the card or copy the result.
Examples
Whole year, R$ 6,000 salary
Gross 13th R$ 6,000.00. 1st installment R$ 3,000.00. INSS R$ 641.51. The table gives R$ 564.85 of income tax and the 2026 reduction takes off R$ 179.75, so R$ 385.10 is withheld. 2nd installment R$ 1,973.39. Total received R$ 4,973.39.
Started on 10 March, R$ 4,200 plus R$ 300 of overtime, 1 dependant
March has 22 days worked, so it counts: 10 months. Gross 13th 4,500 × 10 ÷ 12 = R$ 3,750.00. 1st installment R$ 1,875.00. INSS R$ 338.60. The income tax of R$ 77.26 goes to zero with the reduction. 2nd installment R$ 1,536.40.
Minimum wage, whole year
Gross 13th R$ 1,621.00. 1st installment R$ 810.50. INSS R$ 121.58, no income tax. 2nd installment R$ 688.92. Total received R$ 1,499.42.
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Questions
When is the 13th salary paid in 2026?
The 1st installment by 30 November 2026 (a Monday). The 2nd by 20 December, which in 2026 is a Sunday, so it is usually paid on Friday, 18 December. Some employers pay the 1st with vacation pay, when the employee asks for it in January.
How are the months counted?
Calendar month by calendar month. A month in which you worked 15 days or more counts as a whole month; less than 15 days, it does not count. Someone hired on 10 March earns March (22 days) and gets 10/12.
Why is the 2nd installment smaller than the 1st?
Because the 1st has no deductions, and the INSS and income tax of the whole 13th come out of the 2nd. The two halves are equal only before taxes.
Does the 2026 income tax reduction apply to the 13th?
Yes. Lei 15.270/2025 added it to Lei 9.250, and § 3 of the new article says it also applies to the tax withheld on the 13th. A 13th of up to R$ 5,000.00 pays no income tax; between R$ 5,000.01 and R$ 7,350.00 the tax is reduced.
Is the INSS of the 13th added to December's salary?
No. The INSS of the 13th is calculated on the 13th alone, with the same 2026 table, and the income tax is also calculated separately. That is why the 13th can pay less tax than a month with the same amount plus salary.
Do overtime and commissions count?
Yes. Variable pay enters the 13th by its average over the year. Type the monthly average in the optional field. How the average is taken (which months, which payments) can depend on the union agreement.
I was fired or resigned. Do I get the 13th?
Yes, proportional to the months worked, in the termination pay. Only a dismissal for just cause removes the right to the proportional 13th. Use "From a date" with the last day to see the amount.
Is this the exact amount on my payslip?
It is an estimate with the official 2026 tables. Alimony, private pension, absences, leave paid by the INSS and company rules can change it. Your numbers stay in your browser: nothing is uploaded or saved.