13th Salary 2025: Complete Guide + Calculator
Learn how to calculate your 13th salary in 2025. Complete guide with examples, payment dates, and automatic calculator for accurate results.
The 2025 13th salary is a guaranteed right for all CLT (labor law) workers, retirees, and pensioners. Also known as the Christmas bonus, this benefit corresponds to the value of an extra salary paid in two installments during the year.
Understanding how to correctly calculate the thirteenth salary is essential to verify that the amount received is correct and to better plan the family budget.
What is the 13th salary
Labor right
The 13th salary is a mandatory benefit established by Law 4.090/62 and regulated by Decree 57.155/65. Every worker with a formal contract has the right to receive the equivalent of 1/12 of the salary for each month worked in the year.
The value is proportional to the length of service. Even those who worked only a few months in 2025 are entitled to the benefit.
Payment deadline
Companies must pay the 13th salary in two installments with specific dates:
- First installment: by November 30, 2025
- Second installment: by December 20, 2025
The first installment can be paid together with vacation pay, if the worker requests it in writing by January 31.
How to calculate the gross value
Full salary
The 13th salary calculation considers the highest salary received in the year. If there was a salary increase during 2025, the value used will be the last salary.
For those who receive a fixed salary, the calculation is straightforward: salary ÷ 12 × months worked.
Months worked
Each month worked for 15 days or more counts as a complete month for the 13th salary. Periods shorter than 15 days are not considered.
Example: Worker hired on March 15 = 10 complete months (March to December)
Absences and leave
Unjustified absences exceeding 15 days in the month mean that this period does not count toward the 13th salary. Sick leave or work accident leave do not affect the calculation.
Maternity leave and vacation are considered normal service time.
13th salary deductions
INSS
The INSS (social security) discount applies only to the second installment of the 13th salary. The rates for 2025 are:
| Salary Range | Rate |
|---|---|
| Up to R$ 1,412.00 | 7.5% |
| R$ 1,412.01 to R$ 2,666.68 | 9% |
| R$ 2,666.69 to R$ 4,000.03 | 12% |
| R$ 4,000.04 to R$ 7,786.02 | 14% |
The contribution ceiling in 2025 is R$ 7,786.02.
Income Tax
IRPF (income tax) is also deducted only from the second installment, following the 2025 progressive table:
- Up to R$ 2,259.20: exempt
- R$ 2,259.21 to R$ 2,826.65: 7.5%
- R$ 2,826.66 to R$ 3,751.05: 15%
- R$ 3,751.06 to R$ 4,664.68: 22.5%
- Above R$ 4,664.68: 27.5%
Alimony
If there is an alimony deduction, it applies to both installments of the 13th salary, maintaining the same percentage applied to the monthly salary.
Step-by-step calculation
First installment
The first installment corresponds to 50% of the gross salary, without any deduction:
Example: R$ 3,000 salary → first installment = R$ 1,500
Second installment
The second installment is calculated by subtracting the first installment from the total 13th salary value, then applying all deductions:
- Total gross value of the 13th
- (-) First installment already paid
- (-) INSS deduction
- (-) Income tax deduction
- (-) Alimony (if applicable)
Use our 13th salary calculator to get the complete calculation automatically.
Practical example
Different situations
Situation 1: Worker with R$ 4,000 salary (full year)
- Gross value: R$ 4,000
- First installment: R$ 2,000 (no deductions)
- Second installment gross: R$ 2,000
- INSS (14%): R$ 280
- Income tax (7.5%): R$ 135.06
- Second installment net: R$ 1,584.94
Situation 2: Worker hired in July with R$ 2,500 salary
- Months worked: 6 (July to December)
- Gross value: R$ 2,500 ÷ 12 × 6 = R$ 1,250
- First installment: R$ 625
- Second installment: R$ 625 (no deductions as it’s below the income tax threshold)
Special rights
Retirees
INSS retirees and pensioners receive the 13th salary divided into two installments:
- First installment: between April and May
- Second installment: between May and June
The value follows the same calculation rules as active workers.
Workers on sick leave
Workers on leave for more than 15 days receive the 13th salary directly from INSS, proportional to the months they received sick pay benefits.
The company pays only the amount referring to the period worked.
Frequently Asked Questions
When do I receive the 13th salary in 2025?
The first installment must be paid by November 30, 2025 and the second by December 20, 2025. You can request an advance of the first installment together with your vacation pay.
How do I calculate if I worked only a few months?
Divide your salary by 12 and multiply by the number of months worked. Each month with 15 days or more of work counts as a complete month.
Can I receive the 13th salary in advance?
Yes, you can request in writing by January 31 that the first installment be paid together with your vacation.
Does the 13th salary have INSS and income tax deductions?
Only the second installment has INSS and Income Tax deductions. The first installment is paid without any deduction.
Do those on maternity leave receive the 13th salary?
Yes, the maternity leave period counts normally for calculating the 13th salary, without any reduction in value.
Do absences affect the 13th salary value?
Only unjustified absences exceeding 15 days in the month make that month not count toward the 13th salary.
How does it work for those who changed jobs during the year?
Each company pays the 13th proportional to the period worked. If you worked 6 months at company A and 6 at company B, each pays 50% of the value.