Complete Guide: How to Calculate 13th Salary in Brazil
Learn how to calculate your 13th salary (Christmas bonus) in Brazil. Complete guide with examples, rules, and practical calculations for 2024.
The 13th salary is a legally guaranteed right for all Brazilian workers. This Christmas bonus equals 1/12 of the salary for each month worked during the year and can be paid in full or proportionally.
Many workers have questions about how the calculation works, especially when there are salary changes or absences during the year. This complete guide will clarify all the rules and show practical examples so you can understand exactly how much you’ll receive.
What is the 13th salary
The thirteenth salary is a mandatory bonus established by Law 4.090/1962 and regulated by Law 4.749/1965. It represents an additional salary paid annually to all employees registered under CLT (labor law).
The calculation basis considers the highest salary received by the worker during the year. This includes not only the fixed salary, but also averages of overtime hours, night shift premiums, commissions and other values that comprise the compensation.
Who is entitled to the thirteenth salary
Every worker registered under the CLT (labor law) regime is entitled to the 13th salary, including:
- Domestic workers (since 2015)
- Rural workers
- Retirees and pensioners from INSS (social security)
- Public servants (follow specific rules)
- Temporary workers (proportional to the period worked)
The right is acquired after 15 days of work with the same employer. Periods shorter than 15 days in the month are not counted for calculation purposes.
When is the 13th salary paid
The thirteenth salary payment is divided into two mandatory installments:
- 1st installment: by November 30th (50% of the amount due)
- 2nd installment: by December 20th (remaining amount with deductions)
The company may choose to pay in advance together with vacation, if the employee requests it by January of the current year.
How to calculate the 13th salary
The thirteenth salary calculation follows a simple formula that considers time worked and the highest salary of the year. Let’s detail each situation.
Full 13th salary calculation
For workers who remained the entire year at the company with the same salary:
Basic formula: Highest salary of the year ÷ 12 × months worked
Example: Worker with R$ 3,000 salary all year long 13th salary = R$ 3,000 ÷ 12 × 12 = R$ 3,000
When there’s a salary increase during the year, always consider the highest value:
Example: Salary of R$ 2,500 (Jan-Jun) and R$ 3,200 (Jul-Dec) 13th salary = R$ 3,200 ÷ 12 × 12 = R$ 3,200
Proportional 13th salary calculation
The proportional thirteenth salary is calculated when the worker didn’t work the complete year. Only months with 15 days or more of work are considered.
Formula: Highest salary ÷ 12 × number of months worked
Example: Hired on March 15th, salary R$ 2,800 Months worked: March to December = 10 months Proportional 13th = R$ 2,800 ÷ 12 × 10 = R$ 2,333.33
To make your calculations easier, use our 13th salary calculator which automatically considers all variables.
Deductions from the 13th salary
The thirteenth salary suffers the same deductions applied to the monthly salary:
- INSS (social security): rates from 7.5% to 14% according to salary bracket
- Income Tax: if it exceeds the exemption bracket
- Alimony: when there’s a court order
2024 INSS (social security) Table:
| Salary Bracket | Rate |
|---|---|
| Up to R$ 1,412.00 | 7.5% |
| R$ 1,412.01 to R$ 2,666.68 | 9% |
| R$ 2,666.69 to R$ 4,000.03 | 12% |
| R$ 4,000.04 to R$ 7,786.02 | 14% |
Practical calculation examples
Let’s analyze real situations to clarify how to apply the rules in practice.
Worker with fixed salary
Situation: João has worked since January with a R$ 4,500 monthly salary.
Gross 13th calculation:
- Gross amount: R$ 4,500 (worked 12 months)
Deductions:
- INSS (social security): R$ 621.01 (14% on R$ 4,500)
- Income Tax: R$ 203.87 (15% rate minus deductible portion)
Result: Net 13th = R$ 4,500 - R$ 621.01 - R$ 203.87 = R$ 3,675.12
Worker with commissions
Situation: Maria received a fixed salary of R$ 2,000 plus variable commissions:
| Month | Salary + Commission |
|---|---|
| January to June | R$ 2,800 (average) |
| July to December | R$ 3,400 (average) |
Calculation:
- Highest salary: R$ 3,400 (Jul-Dec)
- Gross 13th: R$ 3,400
- INSS (social security) deduction: R$ 408.00 (12% on R$ 3,400)
Result: Net 13th = R$ 3,400 - R$ 408.00 = R$ 2,992.00
Frequently Asked Questions
What happens if I’m fired before the end of the year?
You’re entitled to a proportional 13th salary for the months worked. Payment must be made together with severance pay, considering months with 15 days or more of work.
How is the 13th calculated for someone who worked part-time?
For part-time workers, the calculation follows the same rule: highest salary divided by 12 and multiplied by months worked. The amount will be proportional to the reduced working hours.
Does overtime count in the 13th salary calculation?
Yes, overtime hours are included in the calculation basis when they are regular. The average of overtime hours from the last 12 months or the period worked is considered.
Can I receive the 13th together with vacation?
Yes, as long as you request it by January of the current year. In this case, you’ll receive 50% of the estimated amount together with vacation, and the remainder by December with necessary adjustments.
Do people on sick leave receive the 13th salary?
It depends on the length of absence. If the absence is up to 15 days, the company pays normally. Beyond that, INSS (social security) pays, and the amount is proportional to the contribution time.
Can the 13th salary be paid in more installments?
No. The law establishes payment in maximum two installments: 50% by November and the remainder by December 20th. Any larger installment plan is irregular.
How does the 13th work for workers with variable salary?
For commission-based workers or those with variable salary, the average of values received during the year is considered. If there are 13 months, the average of the previous 11 months is used.