2025 13th Salary: Complete Calculation and Payment Guide
Learn how to calculate your 2025 13th salary in Brazil. Complete guide with discounts, payment deadlines, and practical examples for workers.
The 2025 13th salary is one of the most anticipated labor rights by Brazilians, representing extra income equivalent to 1/12 of the annual salary. Every worker with a formal contract, retirees and INSS (social security) pensioners are entitled to this Christmas bonus.
Understanding how to correctly calculate the thirteenth salary avoids surprises in the final amount and helps with family financial planning. The deadlines and discounts follow specific rules that can significantly impact the net amount received.
What is the 13th salary
The thirteenth salary is a mandatory Christmas bonus paid annually to all workers governed by CLT (labor law). Created in 1962 by Law 4,090, the benefit equals 1/12 of remuneration per month worked in the year.
Legal basis and rights
The Federal Constitution guarantees the 13th salary as a fundamental worker’s right. Beneficiaries include:
- CLT employees with formal contracts
- Retirees and pensioners from INSS
- Registered domestic workers
- Rural and temporary workers
- Public servants at federal, state and municipal levels
The base value for calculation considers the December salary or the annual salary average, always the higher value. Commissions, regular overtime and night shift differentials are included in the calculation base.
Reference period
The 13th salary considers the period from January 1st to December 31st of the current year. For workers hired during the year, the calculation is proportional to months worked.
How to calculate the 13th salary
The basic calculation divides the annual salary by 12 months, multiplying by the months actually worked. The standard formula is: (Highest salary of the year ÷ 12) × months worked.
Basic example: Salary R$ 3,000 × 12 months = R$ 3,000 for 13th salary
Proportional calculation
For those who worked less than 12 months, the amount is proportional. Each month worked guarantees the right to 1/12 of the 13th salary.
Important rule: periods over 15 days count as a complete month for calculation.
| Months worked | 13th proportion | Example (salary R$ 2,500) |
|---|---|---|
| 6 complete months | 6/12 = 50% | R$ 1,250.00 |
| 8 complete months | 8/12 = 66.7% | R$ 1,666.67 |
| 10 complete months | 10/12 = 83.3% | R$ 2,083.33 |
Absences and their deductions
Unjustified absences reduce the 13th salary amount proportionally. For every 6 absences in a month, 1/12 of the thirteenth is lost.
The following absences do not reduce the 13th salary:
- Regular vacation
- Medical leave with certificate
- Maternity/paternity leave
- Absences excused by the employer
- Work accidents
Discount example: 12 unjustified absences in a year = loss of 2/12 of the 13th salary
Discounts on the 13th salary
The gross 13th salary amount undergoes mandatory INSS and Income Tax discounts, following specific tables. The discount calculation considers only the thirteenth salary amount, separately from the monthly salary.
INSS on 13th salary
The INSS discount applies to the gross 13th salary amount, according to the 2025 table:
| Salary range | Rate | Maximum amount |
|---|---|---|
| Up to R$ 1,518.00 | 7.5% | R$ 113.85 |
| R$ 1,518.01 to R$ 2,571.29 | 9% | R$ 231.42 |
| R$ 2,571.30 to R$ 3,856.94 | 12% | R$ 462.83 |
| R$ 3,856.95 to R$ 7,507.49 | 14% | R$ 1,050.98 |
Example: 13th salary of R$ 4,000 → INSS discount of R$ 462.83 + R$ 20.03 = R$ 482.86
Income Tax
The IR (income tax) on 13th salary uses the annual progressive table, divided by 12 months. The calculation base is the gross amount minus the INSS discount.
2025 IR brackets:
- Up to R$ 2,259.20: exempt
- R$ 2,259.21 to R$ 2,826.65: 7.5% (deduction R$ 169.44)
- R$ 2,826.66 to R$ 3,751.05: 15% (deduction R$ 381.44)
- R$ 3,751.06 to R$ 4,664.68: 22.5% (deduction R$ 662.77)
- Above R$ 4,664.68: 27.5% (deduction R$ 896.00)
Dependents and deductions
Each dependent reduces R$ 189.59 from the IR calculation base. Health and education expenses can also be deducted, respecting legal limits.
Payment deadlines for 2025
The 13th salary is paid in two mandatory installments, with deadlines defined by law. Non-compliance with deadlines generates fines for the employer.
First installment
The first installment must be paid by November 30, 2025. The amount corresponds to 50% of gross salary, without INSS or IR discounts.
Optional advance: employers can pay together with vacation, by agreement with the worker.
Second installment
The second installment has a deadline until December 20, 2025. All discounts (INSS and IR) apply to this installment over the total 13th salary amount.
Second installment values:
- 50% of gross amount (completing 100%)
- Minus total INSS discount
- Minus total IR discount
Practical example: 13th of R$ 3,000 → 1st installment R$ 1,500 (no discounts) + 2nd installment R$ 1,500 minus R$ 267.58 (INSS) = R$ 1,232.42
Practical calculation examples
To facilitate understanding, let’s calculate the complete 13th salary in different real scenarios, considering 2025 discounts.
Example 1: Salary R$ 2,000
Worker with 12 months:
- Gross 13th salary: R$ 2,000.00
- INSS discount: R$ 136.35 (7.5% + 9%)
- IR base: R$ 1,863.65 (exempt)
- Net amount: R$ 1,863.65
Example 2: Salary R$ 5,000
Worker with 8 months:
- Proportional 13th: R$ 5,000 × 8/12 = R$ 3,333.33
- INSS discount: R$ 363.33 (maximum rate up to R$ 3,856.94)
- IR base: R$ 2,970.00
- IR discount: R$ 207.07 (15% - deduction)
- Net amount: R$ 2,762.93
Example 3: Minimum wage
2025 minimum 13th salary (R$ 1,518.00):
- Gross 13th salary: R$ 1,518.00
- INSS discount: R$ 113.85 (7.5%)
- IR base: R$ 1,404.15 (exempt)
- Net amount: R$ 1,404.15
Use our 13th salary calculator to simulate your specific case and get the exact amount with all applicable discounts.
Rights in case of dismissal
The proportional 13th salary is due even in dismissal cases, regardless of the reason. The calculation considers the months worked in the year of termination.
Dismissal without just cause
In dismissal without just cause, the worker receives:
- 13th salary proportional to months worked
- Same calculation applied to active employees
- Payment upon termination or within 10 days
Dismissal for just cause
Even in dismissal for just cause, the right to proportional 13th is maintained. Legislation does not allow loss of this benefit in any termination modality.
Resignation
In resignation, the same rule applies: 13th salary proportional to months worked, without any value reduction.
Formula for termination: (Highest salary of the year ÷ 12) × months worked in the year
Example: Dismissal in August → 8 months worked → 8/12 of full 13th salary
Frequently Asked Questions
Who is entitled to the 13th salary in 2025?
All CLT workers, retirees, INSS pensioners, registered domestic workers and public servants are entitled. Just having worked at least 15 days in a month guarantees the proportional benefit.
How is the 13th salary calculated for those who worked few months?
The calculation is proportional: (highest salary ÷ 12) × number of months worked. Periods over 15 days count as a complete month. For example, someone who worked 6 months receives 6/12 of the full amount.
What discounts apply to the 13th salary?
INSS (7.5% to 14% according to salary bracket) and Income Tax (0% to 27.5% according to amount) apply. Discounts are calculated only on the 13th salary, separately from monthly salary.
When must the employer pay the 13th salary?
The first installment (50% without discounts) must be paid by November 30. The second installment (remaining 50% with all discounts) has a deadline until December 20, 2025.
Do work absences reduce the 13th salary amount?
Yes, unjustified absences reduce the amount. For every 6 absences in the same month, 1/12 of the 13th salary is lost. Absences due to illness, vacation or legal leaves do not reduce the benefit.
Is the 13th salary paid upon dismissal?
Yes, proportional 13th is always due upon dismissal, regardless of reason (with or without just cause, resignation). The amount considers only the months actually worked in the year of termination.
Do overtime and commissions enter the 13th calculation?
Yes, regular overtime, commissions, night shift differentials and other values that integrate the salary compose the calculation base. Always consider the highest salary of the year or the average of salary variations.