13th Salary 2026: Complete Calculation Guide
Learn how to calculate your 13th salary for 2026. Complete guide with deadlines, discounts, and practical examples for Brazilian workers.
The 13th salary is one of the most anticipated rights for Brazilian workers, representing an additional benefit equivalent to one month’s pay. For 2026, the deadlines and calculation rules follow the norms established by CLT (Brazilian labor law), but it’s essential to know the details to avoid surprises.
This complete guide shows how to calculate your 13th salary 2026 accurately, including mandatory deductions and payment deadlines.
What is the 13th salary
Guaranteed labor right
The thirteenth salary is a mandatory benefit provided for in Law 4.090/1962, due to all workers with formal employment contracts. The amount corresponds to 1/12 of the salary for each month worked in the year.
Those entitled to the 13th salary include:
- CLT workers (urban, rural and domestic)
- Retirees and INSS (social security) pensioners
- Temporary contract workers
- Public servants
When it should be paid
Payment of the 13th salary 2026 must follow specific deadlines established by law. The benefit can be paid in two installments or in a single payment, according to the employer’s choice.
The first installment is not subject to INSS or Income Tax deductions. The second installment has deductions applied to the total 13th salary amount.
How to calculate the amount
Calculation for a complete year
For those who worked the complete 12 months in 2026, the calculation is straightforward: the amount equals the gross salary of December.
Example: Salary of R$ 4,000 = gross 13th salary of R$ 4,000
If there was a salary increase during the year, the highest salary received until December 2026 is considered.
Proportional 13th salary
Workers who didn’t complete 12 months of employment receive the proportional 13th salary. The calculation considers each period equal to or greater than 15 days as a complete month.
Formula: (Salary ÷ 12) × number of months worked
Example: Salary R$ 3,000, worked 8 months Calculation: (R$ 3,000 ÷ 12) × 8 = R$ 2,000
Applicable deductions
The 13th salary is subject to mandatory deductions calculated on the total amount:
| Deduction | 2026 Rate | Application |
|---|---|---|
| INSS | 7.5% to 14% | According to salary bracket |
| IRPF (income tax) | 0% to 27.5% | According to calculation base |
To calculate precise deductions, use our 13th salary calculator with updated 2026 tables.
Payment deadlines 2026
First and second installment
The 13th salary 2026 must be paid respecting specific legal deadlines:
First installment:
- Deadline: November 30, 2026
- Amount: 50% of gross salary
- No INSS or IR deductions
Second installment:
- Deadline: December 20, 2026
- Amount: Remaining 50%
- With deductions applied to the total amount
Penalties for delay
Late payment generates penalties for the employer:
- Fine of 160 UFIRs per employee
- Monetary adjustment on the amount due
- Late interest of 1% per month
Workers can seek their rights in Labor Court or through their category union.
13th salary for retirees and pensioners
Payment by INSS
Retirees and pensioners receive the 13th salary with different deadlines in 2026:
- 1st installment: Between August and September
- 2nd installment: Between October and December
- Amount: Equivalent to monthly benefit
Deductions for retirees
Deductions vary according to benefit amount:
- IRPF: Applied according to progressive table
- INSS: No deduction for retirees
- Health plan: When applicable
Simulation with practical examples
Example 1: Full-year worker
Data: Salary R$ 5,000, 12 months worked
First installment: R$ 2,500 (no deductions) Second installment: R$ 2,500 - R$ 459.49 (INSS) - R$ 178.33 (IRPF) = R$ 1,862.18 Total net: R$ 4,362.18
Example 2: Proportional 13th salary
Data: Salary R$ 3,500, hired in May (8 months)
Gross amount: (R$ 3,500 ÷ 12) × 8 = R$ 2,333.33 First installment: R$ 1,166.67 Second installment: R$ 1,166.66 - R$ 186.67 (INSS) = R$ 979.99 Total net: R$ 2,146.66
Example 3: INSS retiree
Data: Monthly benefit R$ 2,800
Gross 13th: R$ 2,800 IRPF deduction: R$ 28.66 Net amount: R$ 2,771.34
Use our 13th salary calculator to simulate your specific case accurately.
Frequently Asked Questions
Who is entitled to the 13th salary in 2026?
All CLT workers, domestic workers, rural workers, retirees, pensioners and public servants are entitled to the thirteenth salary. It also applies to temporary contracts and workers on sick leave or accident leave.
How is the proportional 13th salary calculated?
The calculation considers each month worked. Periods equal to or greater than 15 days count as a complete month. The formula is: (salary ÷ 12) × months worked. Unjustified absences exceeding 15 days in the month may reduce the calculation base.
When should I receive the 13th salary in 2026?
The first installment must be paid by November 30, 2026, and the second by December 20. The employer may choose single payment, respecting the second installment deadline. Retirees receive between August and December.
What deductions apply to the 13th salary?
INSS (7.5% to 14% according to salary bracket) and Income Tax (0% to 27.5% according to progressive table) apply. Deductions are applied only to the second installment, calculated on the total 13th salary amount.
Can I advance the receipt of the 13th salary?
Yes, workers can request advancement of the first installment along with vacation pay. The company is not obligated to grant it, but many accept the request. The remainder follows normal payment deadlines.
What to do if the employer delays the 13th salary?
Workers can contact their category union, file a complaint with the Ministry of Labor, or file a labor lawsuit. The employer pays fines and interest on the overdue amount, plus monetary adjustment.
How to calculate the 13th salary for someone who received a raise during 2026?
The highest salary received in the year until December is considered. If there was a raise in October, for example, the 13th salary will be calculated on the new amount, even if the worker received the previous salary during most of the year.