About this tool
The 13th salary (décimo terceiro) is one extra monthly pay per year, proportional to the months worked: each month with at least 15 days counts as one twelfth. The first instalment, half of the amount, is paid by 30 November with no deductions; the second, by 20 December, carries the INSS and the income tax on the whole 13th. Income tax on the 13th is calculated apart from the salary, and the 2026 reduction of Lei 15.270 cancels it up to R$ 5,000. The average of overtime and commissions is included. Everything is calculated in your browser.
How to use it
- 1 Type the gross salary and the monthly average of overtime and commissions in the year.
- 2 Choose the months worked in the year (a month counts from 15 days).
- 3 Add dependents and any court-ordered alimony.
- 4 Read the net 13th salary and how much comes in each instalment.
Frequently asked questions
How is the proportional 13th calculated?
Divide the monthly pay by 12 and multiply by the months worked in the year. A month counts when at least 15 days were worked in it.
When are the instalments paid?
The first, half of the gross 13th, by 30 November (or with the vacation, if requested); the second by 20 December, with INSS and income tax on the whole amount deducted.
Is there income tax on the 13th salary?
Yes, taxed apart from the monthly salary (exclusive taxation), with the same monthly table, deductions and the 2026 reduction: no tax on a 13th of up to R$ 5,000.
Do overtime and commissions count?
Yes. The average of the variable pay received in the year is added to the salary for the 13th.
Embed this tool
Add this free tool to your own website — copy the code below. It stays up to date automatically.
More free tools
Percentage Calculator
Percent of a number, percent change, discount price, and tip splitting - five common questions in one tool.
Compound Interest Calculator
See how savings grow over time with regular contributions and compound interest.
Loan Calculator
Estimate the monthly payment, total cost and total interest on a fixed-rate loan.
Age Calculator
Work out an exact age in years, months and days, plus the countdown to the next birthday.
BMI Calculator
Calculate Body Mass Index from height and weight, with the WHO category and a healthy-weight range.
FGTS Calculator
Estimate your FGTS balance month by month, the termination fine and how much you can withdraw - with 13th salary, vacation, notice and fund correction.