13th Salary Guide: Calculation, Payment & Your Rights
Complete guide to Brazil's 13th salary: who's entitled, how to calculate, payment deadlines 2025, discounts, and termination rules.
The 13th salary or Christmas bonus is a guaranteed right for all employees with signed work contracts in Brazil. This benefit equals an extra salary paid by December each year, representing important additional income for family budgets.
Brazilian legislation establishes specific rules for calculation, payment deadlines, and deductions. Understanding these regulations is essential to verify if you’re receiving the correct amount.
What is the 13th Salary
Legal Basis of the Christmas Bonus
The 13th salary was created by Law No. 4,090/62 and regulated by Decree No. 57,155/65. This bonus has constitutional basis in article 7, section VIII of the Federal Constitution.
The amount corresponds to 1/12 of remuneration for each month worked in the year. This includes base salary, regular overtime, bonuses, and regular commissions.
Who is Entitled to the 13th
All workers governed by CLT (Consolidated Labor Laws) are entitled to the 13th salary:
- Employees with signed work contracts
- Domestic workers
- Rural workers
- INSS (social security) retirees and pensioners
- Temporary workers
Important: MEI (micro-entrepreneur) workers, self-employed, and service providers without employment relationship are not entitled to this benefit.
How to Calculate the 13th Salary
Full Calculation
For those who worked the complete year, the calculation is simple:
13th salary = Current salary + overtime averages + bonuses
Example: Worker with R$ 3,000 salary + R$ 500 monthly overtime average = 13th of R$ 3,500
Proportional 13th
Those who worked less than 12 months receive proportional amount:
Formula: (Remuneration ÷ 12) × months worked
Example: Hired in April with R$ 2,400 salary
- Months worked: 9 (April to December)
- Calculation: (R$ 2,400 ÷ 12) × 9 = R$ 1,800
Important rule: Periods equal to or over 15 days count as a complete month.
Absences and Deductions
Unjustified absences reduce the 13th salary proportionally:
- More than 15 absences in the month = loses right to 13th for that month
- Up to 15 absences in the month = maintains full right
Use our 13th salary calculator to simulate different scenarios with absences and check the impact on your benefit.
Payment Deadlines 2025
First Installment
Deadline: By November 30, 2025
The first installment corresponds to 50% of gross 13th salary, without INSS (social security) or IRPF (income tax) deductions. Many companies pay it together with employee vacation.
Second Installment
Deadline: By December 20, 2025
The second installment is the remaining amount (50% + any differences from salary increases). Social security and tax deductions apply to this installment.
Deductions on the 13th Salary
INSS on the 13th
INSS (social security) is deducted only from the second installment, following the current table:
| Contribution Salary | Rate | Amount to Deduct |
|---|---|---|
| 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 |
Example: 13th of R$ 3,500
- INSS deduction: R$ 3,500 × 12% - R$ 101.18 = R$ 318.82
IRPF on Second Installment
Income Tax also applies only to the second installment:
| Calculation Base | Rate | Amount to Deduct |
|---|---|---|
| Up to R$ 2,112.00 | Exempt | - |
| R$ 2,112.01 to R$ 2,826.65 | 7.5% | R$ 158.40 |
| R$ 2,826.66 to R$ 3,751.05 | 15% | R$ 370.40 |
| R$ 3,751.06 to R$ 4,664.68 | 22.5% | R$ 651.73 |
| Over R$ 4,664.68 | 27.5% | R$ 884.96 |
Calculation base: 13th salary - INSS deduction - dependents (R$ 189.59 each)
13th Salary Upon Termination
When it’s Due
Workers are entitled to proportional 13th even in case of dismissal:
- Dismissal without just cause: Full right
- Resignation: Full right
- Dismissal for just cause: Loses the right
- Mutual agreement: As negotiated
Termination Calculation
Formula: (Remuneration ÷ 12) × months worked in the year
Example: Dismissed in August with R$ 2,800 salary
- Months worked: 8 (January to August)
- Proportional 13th: (R$ 2,800 ÷ 12) × 8 = R$ 1,866.67
Practical Calculation Examples
Example 1: Full-Year Worker
Data:
- Salary: R$ 4,000
- Average overtime: R$ 600/month
- Worked the entire year
Calculation:
- Gross 13th: R$ 4,000 + R$ 600 = R$ 4,600
- 1st installment: R$ 2,300 (no deductions)
- 2nd installment: R$ 2,300 - INSS R$ 470.82 - IRPF R$ 86.27 = R$ 1,742.91
Example 2: Mid-Year Hiring
Data:
- Salary: R$ 3,200
- Hiring: March 16th
- No overtime
Calculation:
- Months worked: 10 (March counts as complete for having more than 15 days)
- Proportional 13th: (R$ 3,200 ÷ 12) × 10 = R$ 2,666.67
- 1st installment: R$ 1,333.33
- 2nd installment: R$ 1,333.34 - INSS R$ 218.82 = R$ 1,114.52
Example 3: With Excessive Absences
Data:
- Salary: R$ 2,500
- Absences in June: 18 unjustified days
- Worked full year, except June
Calculation:
- Valid months: 11 (lost June for having more than 15 absences)
- 13th: (R$ 2,500 ÷ 12) × 11 = R$ 2,291.67
Frequently Asked Questions
When should I receive the first installment of the 13th?
The first installment must be paid by November 30th. Many companies advance payment together with employee vacation, but this is not mandatory.
Does the 13th salary have INSS and IR deductions?
Yes, but only on the second installment. The first installment is paid without deductions. The second installment has INSS and Income Tax deductions according to current tables.
Do part-time workers have the right to the 13th?
Yes. Part-time workers are entitled to the 13th proportional to the salary they receive, following the same rules as other CLT employees.
If I’m dismissed, do I receive the 13th?
It depends on the type of dismissal. In case of dismissal without just cause or resignation, you receive the proportional 13th. With dismissal for just cause, you lose the right.
Can I advance the 13th salary with vacation?
Yes. Workers can request advancement of the first installment together with vacation. To do so, they must make a written request by January.
How is overtime calculated in the 13th?
Regular overtime (done consistently) enters the 13th calculation. The monthly average of overtime from the last 12 months is calculated and included in the base amount.
Does meal voucher enter the 13th calculation?
No. Meal vouchers, transportation vouchers, and other non-salary benefits don’t integrate the 13th salary calculation base, only the worker’s effective remuneration.