13th Salary 2024: Complete Calculation Guide

The 13th salary is one of the main achievements of Brazilian workers, guaranteeing extra income equivalent to a full salary at the end of the year. For 2024, the rules remain the same, but it’s essential to understand how the calculation and applied deductions work.

This benefit can represent significant financial relief, especially during the holiday season. Knowing how to correctly calculate the amount helps with financial planning and avoids surprises at payment time.

What is the 13th salary

Guaranteed labor right

The thirteenth salary is a mandatory Christmas bonus provided for in the Federal Constitution and regulated by Law 4.090/62. It corresponds to 1/12th of the compensation for each month worked during the year.

This benefit was created in 1962 and became a constitutional right in 1988. It’s considered salary for all legal purposes, with the same deductions applied to the monthly salary.

Who is entitled to the thirteenth salary

All workers with employment relationships are entitled to the 13th salary:

• CLT employees (labor law - formal employment)
• Registered domestic workers
• Retirees and pensioners from INSS (social security)
• Registered rural workers
• Civil servants under statutory regime

The right is proportional to time worked. Even those who worked only a few months during the year are entitled to the benefit calculated proportionally.

How to calculate the 13th salary

Calculation formula

The basic formula to calculate the 13th salary is simple:

13th salary = (Salary ÷ 12) × Months worked

To be entitled to the complete month, you need to work at least 15 days in that month. Otherwise, the month is not considered for the calculation.

Example: Salary of R$ 2,500.00 working the complete year = R$ 2,500.00 for 13th salary

INSS and IRPF deductions

The 13th salary suffers the same deductions as the normal salary:

INSS deduction (2024):

• Up to R$ 1,412.00: 7.5%
• From R$ 1,412.01 to R$ 2,666.68: 9%
• From R$ 2,666.69 to R$ 4,000.03: 12%
• From R$ 4,000.04 to R$ 7,786.02: 14%

IRPF deduction (income tax) applies only to the second installment, following the current progressive table.

Proportional calculation

For those who didn’t work the complete year, the calculation is proportional:

Example: Employee hired in May with salary of R$ 3,000.00

• Months worked: May to December = 8 months
• Calculation: (R$ 3,000 ÷ 12) × 8 = R$ 2,000.00

Use our thirteenth salary calculator to get the exact calculation with all deductions applied.

13th salary payment 2024

First installment

The first installment must be paid by November 30, 2024. This installment corresponds to 50% of gross salary and doesn’t suffer IRPF deduction.

Only the INSS deduction applies to the first installment, calculated over the installment value (not over the complete salary).

Example: Salary R$ 4,000.00

• First installment: R$ 2,000.00
• INSS deduction over R$ 2,000.00: R$ 155.87
• Net value: R$ 1,844.13

Second installment and deadlines

The second installment must be paid by December 20, 2024. This installment completes the total value of the 13th salary, deducting what was already paid in the first installment.

The second installment includes:

• INSS deduction (complementary)
• Income Tax deduction (over the total 13th salary value)
• Other legal deductions (alimony, etc.)

Practical calculation examples

Employee with full salary

Situation: João works the complete year with salary of R$ 3,500.00

First installment (November):

• Gross value: R$ 1,750.00
• INSS deduction (9%): R$ 136.13
• Net value: R$ 1,613.87

Second installment (December):

• Remaining gross value: R$ 1,750.00
• Complementary INSS deduction: R$ 175.69
• IRPF deduction: R$ 69.20
• Net value: R$ 1,505.11

Calculation for half-period worked

Situation: Maria worked 6 months with salary of R$ 2,800.00

Proportional 13th calculation:

• Base: (R$ 2,800.00 ÷ 12) × 6 = R$ 1,400.00

First installment:

• Gross value: R$ 700.00
• INSS deduction (7.5%): R$ 52.50
• Net value: R$ 647.50

Second installment:

• Gross value: R$ 700.00
• INSS deduction: R$ 52.50
• No IRPF deduction (low value)
• Net value: R$ 647.50

Frequently Asked Questions

How is the 13th salary calculated for someone who worked half a year?

The calculation is proportional to months worked. Divide the salary by 12 and multiply by the number of months worked. You need to have worked at least 15 days in the month for it to be considered complete.

Can the 13th salary be paid in a single installment?

Yes, the company can choose to pay everything at once, as long as it’s by November 30. In this case, all deductions (INSS and IRPF) apply to the total value.

Do those who resigned have the right to the 13th salary?

Yes, even those who resigned have the right to the 13th salary proportional to the months worked during the year. Payment must be made upon contract termination.

Does the 13th salary include overtime and commissions?

Yes, regular overtime, commissions, and other values that compose monthly compensation should be considered in the 13th salary calculation.

Is it possible to advance the 13th salary during vacation?

Yes, workers can request advancement of the first installment of the 13th salary along with vacation, as long as they make the request by January of the current year.

How does the 13th salary work for domestic employees?

Registered domestic employees have the same rights as other CLT workers, including the 13th salary calculated in the same way and within the same deadlines.

What happens if the company doesn’t pay the 13th salary on time?

Companies that don’t pay the 13th salary on time will be subject to administrative fines and workers can seek their rights in Labor Court, with the possibility of monetary correction and interest.