Brazilian 13th Salary Calculator 2026 — Free
Enter the salary, your hire date, and the number of dependents. The calculation updates on its own.
13º salário (13th salary) is a mandatory annual bonus equal to one extra salary, paid in two installments: the first by November 30th with no deductions at all, and the second by December 20th, already with INSS and income tax deducted from the total value.
Educational estimate based on Brazil's 2026 INSS and IRRF tables, including the exemption and reduction from Lei 15.270/2025 applied to the 13th salary. It does not replace an official payroll calculation and is not accounting or legal advice. Percentages and brackets change with government adjustments — always confirm with HR or an accountant.
Tables last checked in 2026-09
Frequently asked questions
Why doesn't the first installment have any deductions?
By law, INSS and income tax on the 13th salary are calculated on the TOTAL bonus value, and that full deduction is applied on the second installment — the first always comes out clean, with no deductions.
Is someone who worked less than a year entitled to a 13th salary?
Yes, prorated to the months worked. Any month with 15 days worked or more counts as a full month for this calculation.
Does the 13th salary use the same income tax table as the monthly salary?
Yes, but it's calculated separately ("exclusive taxation at source") — the 13th salary value is not added to the month's salary for INSS and income tax purposes; it's treated as its own isolated "salary".
Does the R$5,000 income tax exemption apply to the 13th salary?
Yes. The same rule from Lei 15.270/2025 that exempts salaries up to R$5,000 also applies to the 13th salary value.