Brazil's 13th Salary in 2026: How to Calculate It, When It Is Paid and the Net Amount

The 13th salary (décimo terceiro) is paid to every formally employed worker in Brazil, and to INSS retirees and pensioners. It is worth one salary per year worked – or a fraction for less than 12 months – and is paid in two instalments. Here is how to work out the gross amount, the deductions and what reaches your account each time.

How much it is

For each month worked in the year you earn 1/12 of the salary. A month counts when you worked 15 days or more in it. A full year gives one whole salary; someone hired in June, for example, gets 7/12.

Regular overtime, commissions and allowances enter through the year's average. Unjustified absences can remove months when they leave fewer than 15 days worked.

The two instalments

• 1st instalment: half of the gross, with no deductions, paid between 1 February and 30 November. If you ask in January, it can come with your vacation pay.
• 2nd instalment: by 20 December. It is the full gross minus the 1st instalment, INSS and income tax – the deductions are worked out on the whole 13th and all come off the 2nd instalment.

Deductions: INSS and income tax

INSS uses the same progressive table as the salary. Income tax on the 13th is worked out separately (exclusive taxation), not added to the month's salary, and it also gets the 2026 reduction: a 13th salary of up to R$ 5,000 pays no income tax.