Brazil 13th Salary Calculator 2026 — Free
The 13th salary is a mandatory year-end payment owed to every CLT employee in Brazil. This calculator shows the amount prorated by months worked, splits the first installment (paid with no withholding) from the second one (where INSS and IRRF are charged on the total) and uses the official 2026 tables.
Total net 13th salary
R$ 2.751,40
Both installments combined, after INSS and IRRF on the total.
50% of the gross amount, with no withholding
Balance after the withholdings charged on the 2nd installment
Estimates based on the 2026 INSS and IRRF tables. This tool is for information only and does not replace the official calculation by an accountant or by eSocial.
How the calculation works
The 13th salary equals 1/12 of the monthly pay per month worked in the year: salary ÷ 12 × months. A month counts as a full month when the employee worked 15 days or more in it.
The first installment (advance) is 50% of the gross amount and must be paid by November 30, with no withholding at all. The second installment is due by December 20.
INSS and IRRF are charged on the TOTAL 13th salary but withheld entirely from the second installment — which is why the second installment is usually much smaller than the first. The 13th is taxed separately from the regular monthly salary: the 2026 tables are applied to it on its own.
2026 INSS table (progressive)
| Salary band (2026) | INSS rate |
|---|---|
| Up to R$ 1.621,00 | 7.5% |
| From R$ 1.621,01 to R$ 2.902,84 | 9% |
| From R$ 2.902,85 to R$ 4.354,27 | 12% |
| From R$ 4.354,28 to R$ 8.475,55 | 14% |
| Maximum contribution (cap) | R$ 988,09 |
2026 IRRF table (monthly)
| Tax base (2026) | IRRF rate | Standard deduction |
|---|---|---|
| Up to R$ 2.428,80 | Exempt | — |
| From R$ 2.428,81 to R$ 2.826,65 | 7.5% | R$ 182,16 |
| From R$ 2.826,66 to R$ 3.751,05 | 15% | R$ 394,16 |
| From R$ 3.751,06 to R$ 4.664,68 | 22.5% | R$ 675,49 |
| Above R$ 4.664,68 | 27.5% | R$ 908,73 |
| Deduction per dependent | R$ 189,59 per month | |
FGTS: employer deposit of 8% on the gross salary — paid by the employer, with no deduction for the employee.
Frequently asked questions
When are the two 13th salary installments due?
The first installment (50% of the amount, with no withholding) must be paid between February 1 and November 30. The second one, with INSS and IRRF withheld on the total, is due by December 20.
Why is the second installment smaller than the first?
Because the first installment is exactly 50% of the gross amount, with nothing withheld. INSS and IRRF calculated on the TOTAL 13th salary are withheld from the second installment — so what remains after the deductions is less than half.
Do employees who worked only part of the year receive a 13th salary?
Yes. The 13th is proportional: 1/12 of the salary per month worked. Someone hired in July, for example, receives 6/12 (half) of a monthly salary as their 13th, as long as each month had at least 15 days worked.
Is the 13th salary subject to INSS and income tax?
Yes, but only on the second installment. INSS and IRRF apply to the full 13th amount, and it is taxed separately from the regular monthly salary — it is not added to the salary when determining the brackets.
Can absences reduce the 13th salary?
Unjustified absences can make a month stop counting: if they bring the days worked in a month below 15, that month is excluded from the 13th salary's twelfths.
See also
Brazil Net Salary Calculator
CalculateBrazil Vacation Pay Calculator
CalculateBrazil CLT Severance Calculator
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