13th Salary Calculator: Complete Guide + Automatic Tool
Learn how to calculate your 13th salary with discounts, payment dates, and proportional calculations. Free automatic calculator included.
The 13th salary, also known as Christmas bonus, is one of the most important rights of Brazilian workers. Every employee registered under CLT (labor law) has the right to receive this additional amount at the end of the year.
In this complete guide, you will learn exactly how to calculate the value of your 13th salary, understand the applied discounts, and discover when you should receive the payment.
What is the 13th salary
Origin and legislation
The 13th salary was created in 1962 by Law 4.090 and regulated by Decree 57.155/65. This bonus is equivalent to 1/12 of the salary for each month worked during the year.
The legislation guarantees that every worker with a signed work card receives this benefit, regardless of their salary amount or company tenure.
Who is entitled
The following workers are entitled to the 13th salary:
- Signed work card (CLT regime)
- Retirees from INSS (social security)
- Pensioners from INSS (social security)
- Domestic workers
- Rural workers
- Temporary workers
Important: MEI (micro-entrepreneurs), self-employed workers, and freelancers are not entitled to the 13th salary, as they are not governed by CLT.
Payment deadline
The 13th salary payment occurs in two installments:
- 1st installment: by November 30th (50% of gross value)
- 2nd installment: by December 20th (remaining 50% with discounts)
The company may advance the first installment payment along with vacation, if the employee requests it by January of the current year.
How to calculate the 13th salary
Full 13th salary
For those who worked the complete year, the calculation is simple:
13th salary = Monthly salary + averages
The averages include:
- Regular overtime
- Night shift differential
- Commissions
- Incorporated bonuses
Example: Salary of R$ 4,000 + average of R$ 300 in overtime = 13th salary of R$ 4,300
Proportional 13th salary
For those who didn’t work the full year, the calculation is proportional to months worked:
Proportional 13th = (Salary ÷ 12) × Months worked
| Months worked | 13th fraction |
|---|---|
| 1 month | 1/12 |
| 6 months | 6/12 (half) |
| 9 months | 9/12 (3/4) |
Example: Salary R$ 3,000, worked 8 months → (3,000 ÷ 12) × 8 = R$ 2,000
Calculation base
The base for calculating the 13th salary includes:
- Fixed monthly salary
- Average overtime from the last 12 months
- Regular night shift differential
- Commissions and bonuses incorporated into salary
- Hazardous and dangerous work premiums
Not included in calculation: expense allowances, transportation vouchers, meal vouchers, and occasional benefits.
13th salary deductions
INSS on 13th salary
INSS deduction follows the progressive table for 2024:
| Salary range | Rate | Deduction |
|---|---|---|
| Up to R$ 1,412.00 | 7.5% | - |
| R$ 1,412.01 to R$ 2,666.68 | 9% | R$ 21.18 |
| R$ 2,666.69 to R$ 4,000.03 | 12% | R$ 101.18 |
| R$ 4,000.04 to R$ 7,786.02 | 14% | R$ 181.18 |
The contribution ceiling in 2024 is R$ 7,786.02.
Income tax on 13th salary
Income tax on the 13th salary uses an exclusive table:
| Range | Rate | Deduction |
|---|---|---|
| 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 |
Example with all deductions
Let’s calculate the 13th salary for an employee with a salary of R$ 5,000:
Calculation base: R$ 5,000
INSS: (5,000 × 14%) - 181.18 = R$ 518.82
IR base: 5,000 - 518.82 = R$ 4,481.18
IR: (4,481.18 × 22.5%) - 662.77 = R$ 345.49
Net 13th: 5,000 - 518.82 - 345.49 = R$ 4,135.69
13th salary for different situations
Employee hired during the year
Those hired during the year receive proportional 13th salary. A fraction of month equal to or greater than 15 days counts as a complete month.
Example: Hired on 03/18 → March doesn’t count (less than 15 days)
Hired on 03/12 → March counts (15 days or more)
Dismissed employee
In dismissal without just cause, the worker receives:
- Proportional 13th salary for months worked
- Amount paid together with severance pay
In dismissal for just cause, the employee loses the right to the 13th salary for that year.
Sick leave
During INSS sick leave, the worker continues entitled to the 13th salary. The leave period counts normally for calculation.
If the leave lasts the entire year, INSS pays the 13th salary directly to the insured person.
Automatic 13th salary calculator
To calculate your 13th salary quickly and accurately, use our 13th salary calculator.
The tool automatically considers:
- Updated INSS and IR tables
- Proportional calculation by months worked
- All mandatory deductions
- Final net result
Simply enter your salary and hire date to get the exact amount you should receive.
Frequently Asked Questions
How much 13th salary does someone who worked 6 months receive?
Someone who worked exactly 6 months receives half (50%) of the 13th salary value. If the salary is R$ 3,000, the 13th will be R$ 1,500 gross, minus INSS and IR deductions.
Are MEI entitled to 13th salary?
No. MEI (Micro-entrepreneurs) are considered business owners and don’t have CLT employment relationships. Therefore, they don’t receive 13th salary, vacation, or other labor rights.
What happens when the company doesn’t pay the 13th on time?
If the company delays payment, it must pay monetary correction plus 1% monthly interest. The worker can contact the union or Ministry of Labor to file a complaint.
Does 13th salary count for annual income tax?
Yes, the 13th salary must be declared in Income Tax as “taxable income.” Even if no tax was withheld at source, there may be tax due in the annual return.
Do employees on INSS leave receive 13th salary?
During sick leave, the worker maintains the right to 13th salary paid by the company. If on leave for the entire year, INSS itself pays the 13th along with the benefit.
Can I receive the 1st installment during vacation?
Yes. The worker can request advance of the 1st installment along with vacation, provided they make the request by January of the current year.
How much INSS is deducted from a R$ 3,000 13th salary?
For a R$ 3,000 13th salary, the INSS deduction will be: (3,000 × 12%) - 101.18 = R$ 258.82. The net value before IR becomes R$ 2,741.18.