13th Salary 2025: Calculation, Payment Dates & Rules
Complete guide to 13th salary 2025: calculation formula, payment schedule, INSS and income tax discounts. Check your rights and use our calculator.
The 13th salary for 2025 follows the same rules as previous years, but with updated INSS (social security) and Income Tax tables. Every CLT (labor law) worker is entitled to this benefit, also known as Christmas bonus.
The first installment must be paid by November 30, 2025, while the second installment has a maximum deadline of December 20, 2025. The calculation considers current salary and months worked during the year.
What is the 13th salary
The thirteenth salary is a mandatory labor benefit equivalent to 1/12 of compensation for each month worked during the year. It was created by Law 4.090/62 and is paid in two installments.
The Christmas bonus is based on the highest salary received during the year. If there was a salary increase during 2025, the calculation uses the highest amount to determine the full benefit.
Who is entitled
Those entitled to 13th salary in 2025:
- CLT workers with signed work permits
- INSS retirees
- Social Security pensioners
- Registered domestic workers
- Rural workers with employment relationship
- Public servants (follow specific rules)
When to receive
The 13th salary payment in 2025 follows the legal schedule:
- First installment: by November 30, 2025
- Second installment: by December 20, 2025
The first installment corresponds to 50% of gross salary (without deductions). The second installment is the remaining amount, with INSS and Income Tax deductions applied.
How to calculate 13th salary
Calculating the thirteenth depends on how many months the worker stayed at the company during 2025. The basic formula is: (salary ÷ 12) × months worked.
Worker with complete year
For those who worked all 12 months in 2025, the 13th salary equals the full December salary.
Example: R$ 4,000 salary → R$ 4,000 13th salary (before deductions)
Proportional by months worked
Workers hired during 2025 receive an amount proportional to months worked. Periods over 15 days count as a complete month.
Example: Hired in March, R$ 3,000 salary
- Months worked: March to December = 10 months
- Calculation: (R$ 3,000 ÷ 12) × 10 = R$ 2,500
Use our 13th salary calculator to simulate your specific case with all deductions applied automatically.
13th salary deductions
The thirteenth undergoes the same deductions as monthly salary: INSS and Income Tax Withheld at Source (IRPF). Deductions apply to the total gross amount.
INSS on 13th salary
Social security contribution on 13th salary in 2025 follows the progressive table:
| Salary Range | Rate | Amount to Deduct |
|---|---|---|
| Up to R$ 1,412.00 | 7.5% | - |
| R$ 1,412.01 to R$ 2,666.68 | 9% | R$ 21.18 |
| R$ 2,666.69 to R$ 4,000.03 | 12% | R$ 101.18 |
| R$ 4,000.04 to R$ 7,786.02 | 14% | R$ 181.18 |
Example: R$ 5,000 13th salary
- INSS deduction: (R$ 5,000 × 14%) - R$ 181.18 = R$ 518.82
Income Tax
Income Tax on 13th salary is calculated separately from monthly salary, using the progressive table in effect for 2025:
| Tax Base | Rate | Amount to Deduct |
|---|---|---|
| Up to R$ 2,259.20 | Exempt | - |
| R$ 2,259.21 to R$ 2,826.65 | 7.5% | R$ 169.44 |
| R$ 2,826.66 to R$ 3,751.05 | 15% | R$ 381.44 |
| R$ 3,751.06 to R$ 4,664.68 | 22.5% | R$ 662.77 |
| Above R$ 4,664.68 | 27.5% | R$ 896.00 |
Other deductions
Besides INSS and IR, the following may apply to 13th salary:
- Alimony (according to court order)
- Payroll loans (if authorized in contract)
- Health insurance (employee portion)
Practical calculation example
Let’s calculate the 13th salary of a worker with R$ 4,500 salary, who worked the complete year in 2025:
Gross 13th salary: R$ 4,500
INSS deduction:
- (R$ 4,500 × 14%) - R$ 181.18 = R$ 448.82
Income tax base:
- R$ 4,500 - R$ 448.82 = R$ 4,051.18
Income tax deduction:
- (R$ 4,051.18 × 22.5%) - R$ 662.77 = R$ 248.77
Net amount: R$ 4,500 - R$ 448.82 - R$ 248.77 = R$ 3,802.41
13th salary for retirees and pensioners
INSS retirees and pensioners also receive the thirteenth salary in 2025. The benefit is calculated on the full retirement or pension amount.
INSS divides payment into two installments, following its own schedule based on the final number of the benefit (without verification digit).
INSS 2025 Schedule
The specific schedule for retirees will be announced by INSS, traditionally starting in April/May for the first installment and May/June for the second.
Income Tax deductions also apply to INSS beneficiaries who exceed the exemption bracket.
Frequently Asked Questions
When will the 13th salary be paid in 2025?
The first installment must be paid by November 30, 2025 and the second by December 20, 2025. Companies can advance payment but cannot delay without incurring penalties.
How to calculate proportional 13th salary?
To calculate the proportional amount, divide salary by 12 and multiply by months worked. Periods over 15 days count as a complete month. Use the formula: (salary ÷ 12) × months worked.
What deductions apply to 13th salary?
The thirteenth undergoes INSS deductions (7.5% to 14% according to salary bracket) and Income Tax (7.5% to 27.5% for those exceeding R$ 2,259.20). Alimony and payroll loans may also apply.
Do workers who worked half a year get 13th salary?
Yes, workers who stayed at least 15 days at the company are entitled to proportional 13th salary. Someone who worked from July to December, for example, receives 6/12 of the full amount.
Is 13th salary paid in two installments?
Yes, mandatory. The first installment (50% of gross salary) is paid by November, and the second installment (remainder with deductions) by December. Companies cannot pay everything at once without employee agreement.
Do retirees receive 13th salary from INSS?
Yes, all INSS retirees and pensioners receive thirteenth salary calculated on benefit amount. Payment follows a specific schedule, usually between April and June.
How to use the 13th salary calculator?
Access our 13th salary calculator, enter your current salary and months worked. The tool automatically calculates INSS and IR deductions, showing the net amount you’ll receive.