13th Salary Guide 2026: Rules & Calculator
Complete guide to Brazil's 13th salary 2026: calculation rules, INSS and IRPF deductions, payment calendar, and examples to calculate your amount.
The 13th salary is one of the main achievements for Brazilian workers, guaranteeing extra income equivalent to a full salary every year-end. In 2026, the rules remain the same, but it’s essential to understand the deductions and correctly calculate the net amount you’ll receive.
This benefit can represent up to two additional salaries in your account throughout the year — depending on when you were hired and the deductions applied.
What is the 13th salary
Right guaranteed by law
The thirteenth salary was established by Law 4.090/62 and regulated by Law 4.749/65. Every worker with a formal contract has the right to receive the equivalent of 1/12 of their salary for each month worked during the year.
The calculation is based on the worker’s full compensation, including fixed salary, commissions, regular overtime, and other additions that compose the monthly compensation.
Who has the right
All workers in the following categories are entitled to the 13th salary:
- Formal employees (CLT - labor law regime)
- Retirees and pensioners from INSS (social security)
- Domestic workers with formal contracts
- Registered rural workers
- Public servants (according to specific legislation)
How to calculate the 13th salary 2026
Proportional calculation
For those who worked less than 12 months in the year, the 13th is calculated proportionally. The formula is simple:
Proportional 13th = (Salary × Months worked) ÷ 12
Example: Employee hired in May 2026 with a salary of R$ 3,000 Months worked: 8 months (May to December) Proportional 13th = (R$ 3,000 × 8) ÷ 12 = R$ 2,000
Full 13th
Workers who completed 12 months of employment receive the full amount, equivalent to a complete salary. Even those hired in January 2025 are already entitled to the full amount in 2026.
For calculation purposes, consider 15 days worked as a complete month. Periods shorter than 15 days don’t count for proportional calculation.
Deductions from the 13th salary
INSS on the 13th
The INSS (social security) deduction in 2026 follows the progressive table with the following rates:
| Salary range | Rate | Amount to deduct |
|---|---|---|
| Up to R$ 1,518.00 | 7.5% | R$ 0.00 |
| R$ 1,518.01 to R$ 2,571.29 | 9% | R$ 22.77 |
| R$ 2,571.30 to R$ 3,856.94 | 12% | R$ 99.91 |
| R$ 3,856.95 to R$ 7,507.49 | 14% | R$ 177.05 |
Example: 13th of R$ 4,000 INSS = (R$ 4,000 × 14%) - R$ 177.05 = R$ 382.95
IRPF on the 13th
Income Tax (IRPF) applies to the 13th using the 2026 monthly table:
| Tax base | Rate | Amount to deduct |
|---|---|---|
| Up to R$ 2,259.20 | Exempt | R$ 0.00 |
| 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 |
Other deductions
In addition to INSS and IRPF, the following may also apply to the 13th:
- Alimony (according to court order)
- Payroll loans (overdue installments)
- Union contribution (if there’s an agreement)
Use our thirteenth salary calculator to automatically simulate all deductions.
2026 payment calendar
First installment
The first installment must be paid by November 30, 2026. This installment corresponds to 50% of gross salary, without INSS or IRPF deductions.
The employer can advance this payment during the worker’s vacation, if requested in advance.
Second installment
The second installment has a deadline until December 20, 2026. All deductions apply to this installment:
- INSS on the total 13th amount
- IRPF on the total amount (after deducting INSS)
- Other legal or court-ordered deductions
Special cases
Employee hired during the year
Workers hired during 2026 receive the 13th proportional to months worked. Each month with 15 days or more counts as a complete month.
Example: Hired on August 15 Months counted: August, September, October, November, December = 5 months Proportional 13th = (5/12) × salary
Leave and absences
Some absences do not reduce the right to the 13th:
- Maternity/paternity leave (120 days)
- Sick leave (first 15 days)
- Work accident (first 15 days)
- Regular vacation
Long absences due to sick leave may reduce the proportional amount, depending on the period.
Calculation simulation
Let’s calculate the net 13th for an employee with a salary of R$ 5,000 who worked the full year:
Step 1: Gross 13th = R$ 5,000
Step 2: INSS deduction
- Base: R$ 5,000
- INSS = (R$ 5,000 × 14%) - R$ 177.05 = R$ 522.95
Step 3: IRPF base
- R$ 5,000 - R$ 522.95 = R$ 4,477.05
Step 4: IRPF
- IRPF = (R$ 4,477.05 × 22.5%) - R$ 662.77 = R$ 674.59
Step 5: Net 13th
- R$ 5,000 - R$ 522.95 - R$ 674.59 = R$ 3,802.46
Frequently Asked Questions
Do workers who worked 3 months have the right to the 13th?
Yes. Any worker who completed at least 1 month (15 days or more) has the right to proportional 13th. With 3 months worked, they’ll receive 3/12 of their salary as 13th.
Does the 13th count for INSS retirement calculation?
No. The 13th salary doesn’t count for contribution time or for calculating the average salary for retirement. It’s a separate benefit that doesn’t interfere with social security benefits.
Can I receive the 13th with my vacation?
Yes, but only the first installment (50% without deductions). You need to request this from your employer before the vacation period. The second installment follows the normal deadline until December.
What if I’m fired before December?
You have the right to the proportional 13th for months worked during the year. The amount must be paid upon termination, whether dismissal with or without cause, or resignation.
Is retirees’ 13th the same as active workers’?
Yes. Retirees and pensioners from INSS receive the 13th equivalent to their benefit amount. Payment follows the same calendar, with two installments between August and December.
How much INSS is deducted from the 13th salary?
The INSS deduction varies from 7.5% to 14% according to the 13th amount, following the progressive table. For a 13th of R$ 3,000, the deduction would be approximately R$ 251.08.
Do I need to declare the 13th on Income Tax?
Yes. The 13th salary must be reported in the annual IR declaration as “Taxable Income Received from Legal Entity”. The withheld IRPF can be compensated in the declaration.