These calculations follow Brazilian labor and tax law (CLT, INSS, IRRF, FGTS) and are valid only for employment contracts in Brazil. Amounts are in Brazilian reais (R$).

Legislation and tables in force on 10/17/2026: 2026 minimum wage, 2026 INSS and IRRF tables and the income tax reduction of Lei 15.270/2025.

This is an estimate for guidance. Collective agreements and individual situations may change the amounts; it does not replace the payslip or advice from an accountant or lawyer.

Gross monthly salary (R$)

Average monthly variable pay (R$)

Months worked in the year (15+ days)

Dependents for income tax

Court-ordered alimony (R$)

Reference year (deadlines only)

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How the 13th salary calculation works

The 13th salary is an extra monthly pay that every employee receives each year. It is earned at the rate of 1/12 of the December pay for each month worked, and a month counts in full when the employee worked 15 days or more in it. Enter the gross monthly salary and the number of such months, using 12 for the whole year. The gross 13th salary is the salary plus the average variable pay, multiplied by the months and divided by 12. For a salary of R$ 3,000.00 and 6 months, it is R$ 1,500.00. Legal and justified absences are not discounted from the months.

Overtime, commissions and other variable pay take part in the calculation through their monthly average. Fill in the field for variable pay with the average of those amounts over the months worked, or leave it empty when the pay is fixed. The average is added to the salary before the proportion is applied, so a salary of R$ 3,000.00 plus R$ 600.00 of average variable pay over 12 months gives a gross 13th salary of R$ 3,600.00. Amounts that were not yet known when the first installment was paid are adjusted by January 10 of the following year (Decreto 10.854/2021, art. 77).

The 13th salary is paid in two installments. The first is half of the gross amount, with no INSS or income tax withheld, and can be paid from February to November, with a deadline of November 30. The second is the rest of the gross amount minus INSS, income tax and any alimony, due by December 20. When December 20 falls on a Saturday or Sunday, in practice the payment is made on the previous business day. The reference year only changes these dates: in 2026 the deadlines are Monday, November 30, and Sunday, December 20.

INSS is calculated on the full gross 13th salary, separately from the monthly salary, using the progressive 2026 table. Income tax is withheld exclusively at source, also on the 13th salary alone: the larger of the legal deductions (INSS, dependents, alimony) and the simplified discount is subtracted, the progressive table is applied and the reduction of Lei 15.270/2025 is applied (Lei 9.250/1995, art. 3-A, par. 3). For a salary of R$ 6,000.00 and 12 months, the first installment is R$ 3,000.00, INSS is R$ 641.51, income tax is R$ 385.10 and the second installment is R$ 1,973.39. The FGTS deposit of 8% is paid by the employer on top and is shown for information only.

Legal basis: Lei 4.090/1962 and Lei 4.749/1965 (13th salary and installments), Decreto 10.854/2021, arts. 76 to 82, Lei 8.134/1990, art. 16 (exclusive taxation), Lei 9.250/1995, art. 3-A (income tax reduction) and Súmula 45 of the TST (habitual overtime enters the calculation). The result is an estimate: collective agreements, unpaid leave, other discounts such as health plans, and a first installment paid in a different amount may change the figures, so always compare with the payslip.