13th Salary 2026: Complete Guide & Calculator

The 13th salary is one of Brazil’s most important labor rights, guaranteeing extra income equivalent to one month’s work. In 2026, millions of workers will receive this Christmas bonus, but many still have questions about calculations, deadlines, and deductions.

This complete guide explains everything about the thirteenth salary, from the legal basis to special situations like maternity leave and medical leave.

What is the 13th salary

The thirteenth salary, also called the Christmas bonus, is a mandatory benefit paid annually to Brazilian workers. It corresponds to 1/12 of the annual salary for each month worked.

Legal basis

Law 4.090/62 and Decree 57.155/65 establish the rules for the 13th salary in Brazil. This right is constitutional and applies to all contracts governed by CLT (labor law).

The main legal characteristics include:

• Mandatory payment by employers
• Value based on December salary
• Installment payment allowed in two parts
• Maximum deadline until December 20th

Who is entitled

The 13th salary is due to practically all workers with formal employment contracts, regardless of length of service at the company.

Entitled to the thirteenth salary:

• Employees with formal contracts
• Domestic workers
• INSS (social security) retirees and pensioners
• Rural workers
• Temporary and seasonal workers
• Employees on probationary contracts

Not entitled:

• Self-employed workers without employment relationship
• Service providers (contractors)
• Interns

How to calculate the amount

The 13th salary calculation varies according to months worked and can be full or proportional. The calculation basis always considers December salary.

Full calculation

For those who worked the complete year, the amount is simple: one complete salary plus regular bonuses.

Example: Employee with R$ 4,000 salary + R$ 600 night shift bonus = 13th salary of R$ 4,600

Proportional calculation

Workers who didn’t complete 12 months receive proportional amounts. The formula is:

13th salary = (salary × months worked) ÷ 12

Consider a complete month when worked 15 days or more. Less than 15 days doesn’t count.

Example: Hired in March, worked 10 complete months R$ 3,500 × 10 ÷ 12 = R$ 2,916.67

Applicable deductions

From the gross 13th salary amount, INSS (social security) and IRPF (income tax) are deducted, following the 2026 current tables.

INSS deduction (2026):

• Up to R$ 1,412.00: 7.5%
• From R$ 1,412.01 to R$ 2,666.68: 9%
• From R$ 2,666.69 to R$ 4,000.03: 12%
• Above R$ 4,000.03: 14%

IRPF deduction applies according to the progressive table, considering dependents and legal deductions.

Use our 13th salary calculator to automatically calculate all deductions.

2026 payment deadlines

The 13th salary must be paid in two installments with specific deadlines established by law.

First installment

Deadline: Between February 1st and November 30th, 2026

The first installment corresponds to 50% of gross salary, without INSS or IRPF deductions. Many companies pay it together with vacation or in November.

Example: Salary R$ 4,000 → 1st installment = R$ 2,000 (no deductions)

Second installment

Deadline: Until December 20th, 2026

The second installment completes the amount due, with all deductions applied to the total. INSS and IRPF are applied in this installment.

Typical company schedule:

• November: 1st installment (advance)
• December: 2nd installment (balance with deductions)

13th salary for special situations

Some work situations have specific rules for calculating the thirteenth salary.

Maternity leave

During 120-day maternity leave, the worker continues receiving normally and is entitled to the full 13th salary. Payment is made by the employer, who later deducts from INSS.

INSS leave

Workers on sickness benefit or work accident leave maintain proportional rights for months worked before the leave.

Important rule: Leave periods don’t count for calculating months worked.

Example: Worked 8 months, on leave 4 months → proportional 13th salary for 8 months only

Domestic worker

Domestic employees have full right to the 13th salary, following the same rules as other CLT workers. This includes daily workers with formal contracts.

Calculation for domestic workers:

• Base: salary + regular bonuses
• Deductions: normal INSS and IRPF
• Deadlines: until December 20th (single payment allowed)

Automatic 13th salary calculator

Manually calculating the 13th salary with all deductions can be complex. Our 13th salary calculator automates the entire process.

Calculator advantages:

• Accurate calculation with updated 2026 tables
• Instant results with net amount
• Considers proportional months automatically
• Free and no registration required

Simply enter your salary, months worked, and dependents to get the complete result.

Frequently Asked Questions

When will the 13th salary be paid in 2026?

The first installment must be paid by November 30th, 2026, and the second installment by December 20th, 2026. The company can pay in a single installment until December, if preferred.

How to calculate proportional 13th salary?

Use the formula: (salary × months worked) ÷ 12. Count as a complete month when worked 15 days or more. Less than 15 days doesn’t count for calculation.

What amount do 13th salary deductions apply to?

INSS and IRPF apply to the total 13th salary amount, not just the second installment. However, deductions are applied in full only on the second installment.

Do retirees receive the 13th salary?

Yes, INSS retirees and pensioners receive the 13th salary. Payment is made by INSS itself, usually in two installments: one between August-November and another in December.

Do part-time workers have the right to the 13th salary?

Yes, part-time workers are entitled to the 13th salary proportional to their received salary. The calculation follows the same rule, considering the monthly contract salary.

Is it possible to advance the 13th salary with vacation?

Yes, workers can request an advance of the first installment together with vacation. This option must be requested in January or when vacation is granted.

What to do if the company doesn’t pay the 13th salary?

If the company doesn’t pay by legal deadlines, workers can file a labor complaint or contact their union. Non-payment is a serious violation with fines and late interest.