13th Salary Calculator 2025: Complete Guide + Calculator
Learn how to calculate your 13th salary in 2025. Complete guide with examples, deductions, and free calculator for accurate results.
The 13th salary is one of the most anticipated labor rights by Brazilians, but many workers still have doubts about how to calculate the correct amount. In 2025, the rules remain the same, but it’s essential to know the deductions and special situations that can affect the payment.
In this article, you’ll learn to calculate your thirteenth salary accurately, understand all mandatory deductions, and discover how different employment situations impact the final amount.
What is the 13th Salary
Labor Right
The thirteenth salary is a mandatory Christmas bonus guaranteed by the Federal Constitution and CLT (Brazilian labor law). Every worker with a formal employment contract has the right to receive the equivalent of one extra salary per year.
The amount is calculated based on December’s salary or the annual salary average, considering only the months effectively worked. Workers who didn’t complete 12 months receive a proportional amount.
When to Receive
The 13th salary must be paid in two mandatory installments:
- 1st installment: between February and November (gross amount without deductions)
- 2nd installment: by December 20th (with all deductions)
Many companies choose to pay the first installment together with vacation pay or in November. The second installment always comes with INSS (social security) and Income Tax deductions.
How to Calculate the 13th Salary
Calculation Formula
The basic formula to calculate the gross 13th salary is:
13th Salary = (Salary ÷ 12) × Months Worked
For those who worked the complete year, the calculation simply equals December’s salary. Periods longer than 15 days count as a complete month.
Months Worked
The calculation considers only months with at least 15 days worked:
- Month with 15 days or more = 1 complete month
- Month with less than 15 days = doesn’t count
- Justified absences don’t harm the calculation
- Vacations and holidays count normally
Step-by-Step Example
Let’s calculate the 13th salary for different practical situations:
Example 1: Worker with R$ 3,500 salary, who worked the complete year 13th Salary = R$ 3,500 (full amount)
Example 2: Employee hired in March with R$ 2,800 salary Months worked: March to December = 10 months 13th Salary = (R$ 2,800 ÷ 12) × 10 = R$ 2,333.33
Example 3: Worker dismissed in September with R$ 4,200 salary Months worked: January to September = 9 months
13th Salary = (R$ 4,200 ÷ 12) × 9 = R$ 3,150.00
13th Salary Deductions
INSS
The INSS deduction on the 13th salary follows the 2025 progressive table:
| Salary Range | Rate | Maximum Amount |
|---|---|---|
| Up to R$ 1,412.00 | 7.5% | R$ 105.90 |
| R$ 1,412.01 to R$ 2,666.68 | 9% | R$ 217.90 |
| R$ 2,666.69 to R$ 4,000.03 | 12% | R$ 377.91 |
| R$ 4,000.04 to R$ 7,786.02 | 14% | R$ 908.85 |
The calculation is progressive, applying each rate only to the respective salary range. The maximum INSS deduction is R$ 908.85 in 2025.
Income Tax
The IRPF (income tax) on the 13th salary has a special calculation, considering only half of the annual deductions:
| Calculation Base | Rate | Amount to Deduct |
|---|---|---|
| Up to R$ 2,259.20 | Exempt | - |
| R$ 2,259.21 to R$ 2,826.65 | 7.5% | R$ 169.44 |
| R$ 2,826.66 to R$ 3,751.05 | 15% | R$ 381.44 |
| R$ 3,751.06 to R$ 4,664.68 | 22.5% | R$ 662.77 |
| Above R$ 4,664.68 | 27.5% | R$ 896.00 |
Each dependent deducts R$ 189.59 from the 13th salary calculation base.
Net Amount
To calculate the final net amount:
Complete example: R$ 4,500 salary, 1 dependent, complete year
- Gross 13th: R$ 4,500.00
- INSS: R$ 525.82
- IR base: R$ 3,974.18 - R$ 189.59 = R$ 3,784.59
- IRPF: R$ 189.95
- Net 13th: R$ 3,784.23
Use our 13th salary calculator to get the exact calculation with all updated deductions.
Special Cases
Sick Leave
Workers on INSS leave for more than 15 days have specific rules:
- First 15 days: company pays normally
- After 15 days: INSS is responsible for payment
- Months with leave longer than 15 days don’t count for the company’s 13th
- INSS pays 13th proportional to benefit time
Maternity Leave
Maternity leave doesn’t harm the right to the thirteenth salary:
- Company pays 13th for the entire period
- Amount calculated normally
- No proportional discount
- Leave counts as time worked
Dismissal
The 13th salary in dismissal depends on the type of termination:
- Dismissal for just cause: loses the right to 13th
- Dismissal without just cause: receives proportional amount
- Resignation: receives proportional amount
- Mutual agreement: receives proportional amount
The amount is calculated by months worked in the dismissal year and paid together with termination benefits.
13th Salary Calculator
Manually calculating the thirteenth salary can generate errors, especially with progressive deductions. Our automatic calculator considers:
- Updated INSS and IR tables for 2025
- Proportional calculation by months worked
- Correct deductions per dependent
- Different hiring and dismissal scenarios
Access the 13th salary calculator and discover your net amount in seconds. The tool is free and always updated with current legislation.
Frequently Asked Questions
Who is entitled to the 13th salary?
All workers with formal employment contracts, retirees, INSS pensioners, and domestic workers are entitled to the thirteenth salary. It also includes rural workers, temporary workers, and those on probationary contracts.
What’s the deadline for 13th salary payment?
The first installment must be paid between February and November, and the second installment by December 20th. Delays generate fines and monetary correction for the employer.
How to calculate 13th salary for someone who changed salary during the year?
Use the average of salaries received during the year, or December’s salary if it’s higher. The calculation considers all amounts received, including raises and promotions.
Does a worker on probation receive the 13th salary?
Yes, the probationary contract doesn’t exclude the right to the thirteenth salary. The amount will be proportional to months worked, even if the contract is 30, 60, or 90 days.
Do unjustified absences affect the 13th salary calculation?
Unjustified absences can reduce the 13th salary if they exceed 15 days in the month. In this case, the month doesn’t count for the thirteenth salary proportional calculation.
Is it possible to advance the 13th salary with vacation?
Yes, the worker can request in writing the advancement of the first installment together with vacation pay. This is an employee option, not a company obligation.
How does the 13th salary work in case of unpaid leave?
Periods of unpaid leave longer than 15 days in the month make that month not count for the thirteenth salary calculation. The amount will be proportional to months effectively worked.