13th Salary 2025: Complete Calculation and Payment Guide
Learn how to calculate your 13th salary in 2025, payment deadlines, discounts, and your rights in different employment situations.
The 13th salary is one of the most anticipated benefits for Brazilian workers. In 2025, the rules remain the same, but it’s essential to understand how to correctly calculate its value and the applicable deductions.
This complete guide shows how to calculate your 13th salary, payment deadlines, and your rights in different employment situations.
What is the 13th salary
Right guaranteed by law
The 13th salary is a mandatory Christmas bonus equivalent to 1/12 of the salary for each month worked during the year. Law No. 4,090/62 guarantees this right to all workers with signed employment contracts.
The value is calculated based on December’s remuneration or the average of variable remunerations throughout the year. It includes fixed salary, regular overtime, night shift differential, hazardous work bonuses, and dangerous work premiums.
Who is entitled to the benefit
All workers registered under CLT (Brazilian Labor Law) are entitled to the 13th salary, including:
- Domestic workers
- Rural workers
- Public servants governed by CLT
- INSS (social security) retirees and pensioners
- Disability benefit recipients
Important: The right begins after 15 days of work in the first month of employment.
How to calculate the 13th salary
Full value calculation
For those who worked all 12 complete months, the calculation is simple:
Example: Salary of R$ 3,000 + R$ 200 in regular overtime = R$ 3,200
Gross 13th salary: R$ 3,200
Proportional 13th salary
Workers who didn’t complete 12 months receive the proportional value:
Formula: (Salary ÷ 12) × number of months worked
Example: Hired in March, salary R$ 2,500
Months worked: March to December = 10 months
Proportional 13th: (R$ 2,500 ÷ 12) × 10 = R$ 2,083.33
Absence deductions
Unjustified absences reduce the 13th salary value:
- More than 15 absences in a month: loses the month for 13th salary calculation
- Up to 15 absences: no deduction on the 13th salary
Use our 13th salary calculator to automatically simulate different scenarios.
Deductions on the 13th salary
INSS on the 13th salary
INSS (social security) applies normally to the 13th salary, following the 2025 table:
| Salary Range | Rate |
|---|---|
| Up to R$ 1,518.00 | 7.5% |
| R$ 1,518.01 to R$ 2,529.66 | 9% |
| R$ 2,529.67 to R$ 3,786.16 | 12% |
| R$ 3,786.17 to R$ 7,572.32 | 14% |
Example: 13th salary of R$ 4,000
INSS: R$ 113.85 + R$ 90.97 + R$ 150.77 + R$ 29.84 = R$ 385.43
Income Tax
IRPF (income tax) on the 13th salary has its own table that’s more favorable:
| Tax base | Rate | Deduction |
|---|---|---|
| Up to R$ 2,259.20 | Exempt | - |
| R$ 2,259.21 to R$ 2,828.65 | 7.5% | R$ 169.44 |
| R$ 2,828.66 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
The following may apply to the 13th salary:
- Alimony
- Union dues (if authorized)
- Payroll loans
- Health insurance plans (when agreed upon)
Payment deadlines 2025
First installment
Deadline: Between February 1st and November 30th, 2025
The first installment corresponds to 50% of gross salary (without deductions). Many companies pay it together with vacation pay.
Second installment
Deadline: Until December 20th, 2025
The second installment is the remaining amount after deducting the first installment, INSS, and IR. This installment includes all deductions.
Example: Gross 13th R$ 3,000
1st installment (November): R$ 1,500
2nd installment (December): R$ 3,000 - R$ 1,500 - deductions
Calculation examples
Case 1: Worker with 12 months
Data: Salary R$ 2,800, worked the entire year
- Gross 13th: R$ 2,800
- INSS: R$ 252.17
- IR: R$ 112.60 (base: R$ 2,547.83)
- Net 13th: R$ 2,435.23
Case 2: Worker hired in June
Data: Salary R$ 4,500, 7 months worked
- Proportional 13th: (R$ 4,500 ÷ 12) × 7 = R$ 2,625
- INSS: R$ 245.61
- IR: Exempt
- Net 13th: R$ 2,379.39
Case 3: With regular overtime
Data: Salary R$ 2,200 + R$ 400 monthly overtime
- Calculation base: R$ 2,600
- Gross 13th: R$ 2,600
- INSS: R$ 228.48
- IR: R$ 55.10
- Net 13th: R$ 2,316.42
Rights in case of dismissal
Dismissal without cause
The worker receives the full proportional 13th salary, calculated up to the month of termination.
Dismissal for cause
Loses the right to the 13th salary of the year, even if they already received the first installment (must return it).
Resignation
Maintains the right to proportional 13th salary up to the month of departure.
Early termination of temporary contract
Receives the proportional 13th salary normally.
Attention: In terminations, the 13th salary is paid together with other severance benefits.
Frequently Asked Questions
How is the 13th salary calculated for commission earners?
For salespeople and representatives, the average of commissions from the last 12 months is used. If they worked less than 12 months, the proportional average is calculated and applied to the number of months worked.
Do justified absences affect the 13th salary value?
No. Only unjustified absences can reduce the 13th salary. Absences due to medical certificates, maternity leave, or other legal justifications don’t interfere with the calculation.
When does the 13th salary incur Income Tax?
IR applies when the tax base (13th - INSS - dependents) exceeds R$ 2,259.20. The rate varies from 7.5% to 27.5% according to the income bracket.
Do retirees receive the INSS 13th salary?
Yes. Retirees and pensioners receive the 13th salary in two installments: the first between May and August, and the second by December. The amount equals the monthly benefit.
Is it possible to advance the 13th salary payment?
Companies can pay before legal deadlines, but they’re not obligated to. Early payment is common during collective vacations or due to internal company policy.
What to do if the company doesn’t pay the 13th salary?
The worker can file a complaint in Labor Court up to 2 years after the due date. The company will pay the corrected amount plus a 50% penalty on the owed value.
Does MEI (micro-entrepreneur) have the right to 13th salary?
No. The micro-entrepreneur individual doesn’t have an employment relationship, therefore doesn’t receive the 13th salary. Only CLT workers and INSS beneficiaries have this right.