13th Salary 2025: Complete Guide & Proportional Calculator
Complete guide to Brazil's 13th salary bonus for 2025. Learn calculation rules, discounts, payment dates, and use our calculator for exact amounts.
The 13th salary is one of the most important achievements for Brazilian workers, representing an extra bonus that directly impacts family budgets. For 2025, the rules remain the same, but many still have questions about proportional calculations and applied discounts.
This complete guide explains everything you need to know about the thirteenth salary, from who is entitled to it to how to calculate the exact amount you’ll receive.
What is the 13th salary
The thirteenth salary is a mandatory Christmas bonus in Brazil, equivalent to 1/12 of compensation for each month worked during the year. Also known as the Christmas bonus, this benefit was created in 1962 and became a constitutional right.
Right guaranteed by CLT
The Consolidação das Leis do Trabalho (CLT - Brazilian labor law) establishes that every worker with a signed work card has the right to the 13th salary. The amount must be calculated based on the employee’s full compensation in December.
The law determines that payment be made in two installments:
- First installment: by November 30 (50% of gross salary)
- Second installment: by December 20 (remaining amount with discounts)
Who is entitled
All workers who provided services during the year are entitled to the 13th salary:
- Employees registered under CLT (labor law)
- Domestic workers
- Rural workers
- INSS (social security) retirees and pensioners
- Public servants
Important: even those who worked only one month during the year are entitled to a proportional thirteenth salary.
How to calculate proportional 13th salary
The proportional 13th salary calculation considers the months actually worked during the year. To be entitled to the full month, it’s necessary to work at least 15 consecutive days.
Calculation formula
The basic formula to calculate proportional 13th salary is:
13th salary = (Salary ÷ 12) × Number of months worked
Example: Salary of R$ 3,000 and 8 months worked → (R$ 3,000 ÷ 12) × 8 = R$ 2,000
Consideration of months worked
For counting months, consider these rules:
- 15 days or more: counts as a complete month
- Less than 15 days: doesn’t count for calculation
- Justified absences: don’t affect calculation
- Maternity leave: counts normally
- Sick leave: first 15 days count
Use our 13th salary calculator to get the exact calculation automatically.
Discounts on 13th salary
The 13th salary is subject to the same social security and tax deductions applied to regular salary, but only on the second installment.
INSS and IRPF
Deductions apply only to the second installment of the thirteenth salary:
| Deduction | Rate | Calculation base |
|---|---|---|
| INSS (social security) | 7.5% to 14% | According to salary bracket |
| IRPF (income tax) | 7.5% to 27.5% | Base after INSS deduction |
Example: 13th salary of R$ 4,000 → INSS of R$ 466 → IRPF base of R$ 3,534 → IRPF of R$ 70.85
Alimony
When there’s an alimony deduction, it applies to the 13th salary in the same proportion determined by court. If alimony is 30% of salary, it will be 30% of the thirteenth salary.
2025 payment calendar
The deadline dates for 13th salary payment in 2025 are:
- 1st installment: by November 29, 2025 (November 30 falls on a Sunday)
- 2nd installment: by December 20, 2025
Permitted advance payment
The employer can advance payment of installments. Many companies take advantage to:
- Pay the 1st installment together with vacation pay
- Settle the full amount in November
- Advance according to cash flow
Practical calculation examples
Let’s analyze common situations to better understand how proportional 13th salary calculation works.
Employee hired mid-year
Situation: Hired on May 15, 2025, salary of R$ 2,500.
Month calculation:
- May: 17 days (counts as 1 month)
- June to December: 7 complete months
- Total: 8 months
13th salary amount: (R$ 2,500 ÷ 12) × 8 = R$ 1,666.67
Employee with salary change
Situation: Salary of R$ 2,000 until August, promoted to R$ 3,000 in September.
The calculation uses the December salary (R$ 3,000) for the entire period worked during the year.
Full 13th salary: R$ 3,000 (even having received less in the first months)
Employee on sick leave
Situation: On sick leave from June to September.
- First 15 days of June: paid by company (counts)
- Rest of leave period: doesn’t count for 13th salary
- Computed months: January to May + October to December = 8 months
Important tips for 2025
Stay alert to these essential points about your 13th salary:
- Check the calculation: use online calculators to verify if the amount is correct
- First installment: no deductions, corresponds to 50% of gross salary
- Second installment: has all deductions (INSS, IRPF, alimony)
- Job change: if you leave during the year, you’re entitled to proportional amount
The 13th salary calculator facilitates all these calculations and automatically considers updated rates for 2025.
Frequently Asked Questions
Do those who worked less than a year have the right to 13th salary?
Yes, every worker who provided services during the year has the right to proportional 13th salary. Even those who worked only 15 days in a month already acquire the right.
How is the 13th salary calculated for those who took vacation?
Vacation doesn’t affect 13th salary calculation. The vacation period counts normally for thirteenth salary purposes, since the employment contract remains active.
Does the 13th salary include overtime and commissions?
Yes, regular overtime and commissions are part of the 13th salary calculation base. The amount considers the worker’s full compensation in December.
Can I receive the 13th salary in a single installment?
The employer can pay the 13th salary in a single installment, but is not obligated to. The law allows full payment by December 20, with all deductions applied.
What happens if the company doesn’t pay the 13th salary?
Non-payment of 13th salary is a serious violation. The worker can seek their rights in Labor Court, with entitlement to interest, correction, and penalty on the amount due.
Do retirees receive 13th salary?
Yes, INSS (social security) retirees and pensioners receive 13th salary, usually paid in two installments: half together with the August benefit and the remainder in November.
How to calculate 13th salary for employees with variable salary?
For variable salary (commission workers), calculate the average of amounts received during the year. Add all monthly compensations and divide by 12 to find the calculation base.