13th Salary: How to Calculate Proportional Christmas Bonus
Learn how to calculate Brazil's 13th salary (Christmas bonus). Complete guide with examples, deadlines, discounts, and calculator for CLT workers.
The 13th salary is a legally guaranteed right for all Brazilian workers, corresponding to extra compensation equivalent to 1/12 of the annual salary for each month worked. Also known as the Christmas bonus, this benefit must be paid by December of each year.
For those who worked the full year, the total amount corresponds to the monthly salary. But when an employee worked only a few months, it’s necessary to calculate the proportional 13th salary.
What is the 13th salary
Legal basis
The 13th salary was established by Law No. 4,090/1962 and regulated by Decree No. 57,155/1965. The Federal Constitution of 1988 consolidated this right in Article 7, Section VIII.
The legislation establishes that every worker is entitled to the 13th salary, regardless of the compensation received during the year.
Who is entitled
Those entitled to the 13th salary include:
- CLT workers (labor law - formal employees with signed work cards)
- Retirees and pensioners from INSS (social security)
- Public servants
- Domestic workers
- Rural workers
- Temporary workers (proportional)
The right arises after 15 days of work in the same month. Periods less than 15 days are not considered for the calculation.
How to calculate proportional 13th salary
Calculation formula
The basic formula for calculating proportional 13th salary is:
Proportional 13th = (Salary ÷ 12) × Months worked
Example: Employee with salary of R$ 3,000, who worked 8 months Proportional 13th = (R$ 3,000 ÷ 12) × 8 = R$ 2,000
Months considered
For the calculation, a month is considered worked when the employee worked 15 days or more in the month. The main scenarios:
- 1 to 14 days: month doesn’t count
- 15 to 31 days: full month counts
- Hiring month: counts if worked 15+ days
- Termination month: counts if worked 15+ days
Use our 13th salary calculator to automatically verify your calculations.
13th salary deductions
INSS
INSS (social security) is deducted from the 13th salary following the same progressive table as the monthly salary. For 2024, the rates are:
| Salary range | Rate |
|---|---|
| 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% |
| From R$ 4,000.04 to R$ 7,786.02 | 14% |
Example: 13th salary of R$ 3,500 INSS = R$ 105.90 + R$ 113.04 + R$ 99.99 = R$ 318.93
Income Tax
Income Tax applies to the 13th salary when the amount, after INSS deduction, exceeds the exemption threshold of R$ 2,259.20 (2024).
The progressive IRPF (income tax) table is applied normally:
- Up to R$ 2,259.20: exempt
- R$ 2,259.21 to R$ 2,826.65: 7.5%
- R$ 2,826.66 to R$ 3,751.05: 15%
- R$ 3,751.06 to R$ 4,664.68: 22.5%
- Above R$ 4,664.68: 27.5%
Payment deadlines
1st installment
The first installment corresponds to 50% of the 13th salary and must be paid:
- Between February and November of the current year
- By November 30th at the latest
- Without deductions for INSS or IRPF
Many companies pay it together with vacation or on specific dates defined in collective agreements.
2nd installment
The second installment corresponds to the remaining amount and must be paid by December 20th. This installment includes:
- Total INSS deduction
- Total IRPF deduction (if applicable)
- Other legal deductions (alimony, etc.)
Practical examples
CLT employee
Employee hired in March, salary of R$ 4,500:
Month calculation: March to December = 10 months Gross 13th: (R$ 4,500 ÷ 12) × 10 = R$ 3,750 INSS: R$ 353.57 IRPF: R$ 112.43 Net 13th: R$ 3,284.00
Retiree
Retiree receiving R$ 2,800 monthly:
Full 13th: R$ 2,800 (worked full year via INSS) INSS: R$ 237.37 IRPF: R$ 40.56 Net 13th: R$ 2,522.07
Special situations
Termination
When there’s termination, proportional 13th salary is paid according to type:
- Termination for just cause: no entitlement
- Termination without just cause: full proportional entitlement
- Resignation: full proportional entitlement
- Constructive dismissal: full proportional entitlement
Leave of absence
During leave, 13th salary entitlement varies:
- Sick leave: paid by INSS after 15 days
- Maternity leave: maintains full entitlement
- Work accident: maintains full entitlement
- Unpaid leave: doesn’t count for 13th salary
Months on sick leave don’t count for the company’s 13th salary calculation, but INSS pays the proportional benefit.
Frequently Asked Questions
When am I entitled to 13th salary?
You’re entitled to 13th salary after working 15 days or more in the same month. Payment is proportional to months worked in the year.
How is 13th salary calculated for someone who worked half a year?
For 6 months worked: (Salary ÷ 12) × 6. For example, salary of R$ 3,000 = (3,000 ÷ 12) × 6 = R$ 1,500.
Does 13th salary have INSS and IRPF deductions?
Yes, 13th salary has INSS deduction on any amount and IRPF deduction when it exceeds R$ 2,259.20 after INSS deduction.
When must the company pay 13th salary?
The first installment (50%) must be paid by November 30th and the second installment (balance) by December 20th.
Does someone terminated for just cause receive 13th salary?
No. Termination for just cause results in loss of entitlement to proportional 13th salary.
Does an employee on probation period have right to 13th salary?
Yes. Even during probation period, the employee is entitled to 13th salary proportional to months worked.
How to calculate 13th salary for a retiree who started receiving benefits mid-year?
The calculation is proportional to months receiving retirement benefits. Use the formula: (Retirement benefit amount ÷ 12) × Months received.