13th Salary Calculator (Brazil)
Brazilian 13th salary with both installments, INSS and income tax for 2026
Your pay
Monthly average of overtime, commissions, night shift premium and similar pay received in the year.
A month counts when you worked at least 15 days in it. 14 days or fewer and that month is left out.
Optional. Fills in the months worked using the 15-day rule.
Your 13th salary
Net 13th salary
R$3,191.40
from a gross 13th of R$3,500.00
- 1st installment
- R$1,750.00
- Paid by November 30, with no deductions
- 2nd installment
- R$1,441.40
- Paid by December 20, INSS and income tax deducted
| Item | Amount |
|---|---|
| Calculation baseSalary plus average variable pay | R$3,500.00 |
| Gross 13th salaryBase × 12 months ÷ 12 | R$3,500.00 |
| 1st installment already paidHalf of the gross, deducted from the 2nd installment | − R$1,750.00 |
| INSSProgressive 2026 table, effective rate 8.8% | − R$308.60 |
| Income tax baseGross minus the simplified discount of R$607.20, larger than INSS | R$2,892.80 |
| Tax from the tableBand rate 15%, minus the band deduction | R$39.76 |
| Reduction (Law 15.270/2025)Zero tax up to R$ 5,000 gross, partial up to R$ 7,350 | R$39.76 |
| Income tax (IRRF)Withheld at source on the 13th alone, 2026 table | − R$0.00 |
| 2nd installmentGross minus 1st installment, INSS and income tax | R$1,441.40 |
Your employer also deposits R$280.00 (8%) into your FGTS account. It is not taken from your pay.
Uses the 2026 INSS and income tax (IRRF) tables. An estimate for CLT employees. Your payslip may differ with alimony, union dues or other deductions.
Frequently asked questions
How is the 13th salary calculated?
Divide the monthly salary, plus the average of variable pay, by 12 and multiply by the months worked in the year. Someone earning R$ 3,000 who worked all 12 months gets a gross 13th of R$ 3,000. INSS and income tax are then deducted from the second installment.
What is the 15-day rule?
A month counts toward the 13th salary when you worked at least 15 days in it. If you were hired on March 18, March has only 14 days and does not count, so you get 9/12. Hired on March 10, March counts and you get 10/12.
Why is the second installment smaller than the first?
The first installment is exactly half of the gross with no deductions. INSS and income tax on the whole 13th are taken from the second installment, which is why it is always smaller.
Is income tax charged on the 13th salary in 2026?
Only above R$ 5,000. The 13th is taxed at source on its own, and since January 2026 Law 15.270/2025 reduces that tax to zero when the gross 13th is up to R$ 5,000, with a partial reduction up to R$ 7,350. Above that the regular table applies in full.
When is the 13th salary paid?
The first installment between February 1 and November 30, or together with vacation if you asked for it in January. The second by December 20. If the date falls on a weekend or holiday, the employer must pay earlier, not later.