13th Salary 2026: How to Calculate and Payment Deadlines

The 13th salary is a guaranteed right for all Brazilian workers with formal employment contracts, retirees, and INSS (social security) pensioners. Also known as the Christmas bonus, this benefit corresponds to an extra salary paid annually, usually divided into two installments.

To correctly calculate the amount you’re entitled to, it’s essential to know the rules, applicable discounts, and deadlines established by 2026 labor legislation.

What is the 13th salary

Rights guaranteed by law

The thirteenth salary is provided for in Law 4.090/1962 and regulated by Decree 57.155/1965. It’s a mandatory benefit that must be paid by the employer by December 20 of each year.

The amount corresponds to 1/12 of the salary for each month worked in the year. Even workers who haven’t completed 12 months are entitled to proportional payment.

Who is entitled to the thirteenth salary

Those entitled to the 13th salary include:

• Workers with formal employment contracts (CLT - labor law)
• Registered domestic workers
• Rural workers
• Retirees and pensioners from INSS
• Temporary workers (proportional to the period worked)
• Public servants (according to specific regulations)

Self-employed workers, MEIs (micro-entrepreneurs), and service providers without employment relationships are not entitled to the benefit.

How to calculate the 13th salary

Calculation formula

The basic calculation of the 13th salary follows the formula:

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

For the complete calculation, also consider:

• Regular overtime (average of the last 12 months)
• Fixed commissions and bonuses
• Regular night shift differential
• Hazard pay or dangerous work supplements

Basic example: Salary of R$ 3,000 working 12 complete months = R$ 3,000 gross 13th salary

Proportional 13th salary

Those who worked less than 12 months receive the proportional amount. To be entitled to the month, it’s necessary to work at least 15 days.

The proportional formula is:

Proportional amount = (Salary ÷ 12) × Number of months

Proportional example: Salary R$ 2,500, working 8 complete months: (R$ 2,500 ÷ 12) × 8 = R$ 1,666.67 gross

Applied discounts

The following are deducted from the gross 13th salary amount:

• INSS: According to 2026 table (8%, 9%, or 11%)
• IRPF (income tax): Only on the second installment (progressive table)
• Alimony: If there’s a court order
• Payroll loans: According to available margin

Use our 13th salary calculator to get the exact net amount considering all discounts.

2026 payment deadlines

First installment

The first installment must be paid between February 1 and November 30, 2026. Many companies choose to pay it along with vacation or mid-year.

The first installment amount corresponds to 50% of gross salary, without IRPF discounts (only INSS if applicable).

Second installment

The second installment must be paid by December 20, 2026. This deadline cannot be extended, and delays result in fines for the company.

The second installment includes:

• IRPF discount on the total annual amount
• INSS complement if necessary
• Deduction of the first installment already paid

Practical calculation examples

Worker with fixed salary

Scenario: Maria has worked for 12 months with a salary of R$ 4,000.

13th salary calculation:

• Gross amount: R$ 4,000
• INSS: R$ 4,000 × 9% = R$ 360
• IRPF base: R$ 4,000 - R$ 360 = R$ 3,640
• IRPF: R$ 3,640 × 7.5% - R$ 142.80 = R$ 130.20
• Net amount: R$ 4,000 - R$ 360 - R$ 130.20 = R$ 3,509.80

Worker with overtime

Scenario: João has a salary of R$ 3,500 + average of R$ 800 in monthly overtime.

Calculation considering overtime:

• Base salary: R$ 3,500
• Average overtime: R$ 800
• Gross 13th salary: R$ 3,500 + R$ 800 = R$ 4,300
• INSS: R$ 4,300 × 9% = R$ 387
• IRPF base: R$ 3,913
• IRPF: R$ 3,913 × 7.5% - R$ 142.80 = R$ 150.98
• Net amount: R$ 3,762.02

For more complex calculations involving multiple variables, use our 13th salary calculator which automatically considers all rules and 2026 updates.

Frequently Asked Questions

Does someone who worked 6 months have the right to the 13th salary?

Yes, those who worked 6 complete months are entitled to 6/12 of the 13th salary. The proportional amount is calculated by dividing the salary by 12 and multiplying by the months worked (considering only months with 15 days or more).

Is the 13th salary paid in two installments?

Yes, the 13th salary can be divided into two installments. The first (50% of gross salary) must be paid between February and November. The second installment (with IRPF discounts) must be paid by December 20.

How to calculate the 13th salary for someone who received a salary increase?

When there’s a salary increase during the year, the calculation considers the salary in effect in December for months before the increase, and the new salary for subsequent months. Add the proportional amounts for each period.

Does overtime count in the 13th salary calculation?

Yes, regular overtime is included in the 13th salary calculation. The average overtime of the last 12 months or the period worked is considered, if less than a year.

Does someone who was fired have the right to proportional 13th salary?

Yes, in case of dismissal without just cause or resignation, the worker is entitled to the 13th salary proportional to the months worked in the year. In dismissal for just cause, the right is lost.

Does INSS discount apply to the 13th salary?

Yes, INSS is deducted from the 13th salary according to the contribution table in effect in 2026. The discount varies between 8% and 11%, depending on the salary range, respecting the contribution ceiling.

Do retirees receive the 13th salary from INSS?

Yes, retirees and pensioners from INSS receive the 13th salary annually. The amount is paid in two installments: the first along with the August benefit, and the second along with the December benefit.