How to Calculate Your 13th Salary (Christmas Bonus) 2025
Complete guide to calculating Brazil's 13th salary: formulas, proportional calculations, INSS and income tax deductions, payment deadlines.
The Christmas bonus, known as 13th salary, is one of the most important labor rights for Brazilian workers. In 2025, millions of employees will receive this benefit equivalent to an extra month’s pay at the end of the year.
Calculating the 13th salary correctly involves specific proportional rules, mandatory deductions, and deadlines established by law. Knowing how to calculate this amount allows for better financial planning and helps verify that payments are being made correctly.
What is the 13th salary
Guaranteed labor right
The 13th salary is a mandatory bonus provided for in Law 4,090/62 and regulated by Decree 57,155/65. It corresponds to 1/12 of total compensation for each month worked during the year.
All employees governed by CLT (Brazilian labor law) are entitled to this benefit, regardless of their form of compensation. The base amount includes fixed salary, commissions, regular overtime, and other additions that are part of total compensation.
Who is entitled to the benefit
The 13th salary is due to the following workers:
- CLT employees (formal employment)
- Retirees and pensioners from INSS (Brazilian social security)
- Rural workers
- Domestic workers
- Temporary workers (proportionally)
To receive the full amount, workers must have been employed for 12 months in the calendar year. Those who worked for a shorter period receive a proportional amount based on months worked.
Acquisition period and justified absences
The right is acquired after 15 days of work in each month. Legally justified absences (medical leave, maternity leave, vacation) do not affect the bonus calculation.
How to calculate the 13th salary
Complete calculation formula
The basic formula for calculating the 13th salary is:
13th Salary = (Compensation ÷ 12) × Number of months worked
The base compensation considers all amounts that are part of the employee’s regular salary:
- Monthly fixed salary
- Overtime averages
- Regular commissions
- Additional payments (night shift, hazard pay, danger pay)
- Regular bonuses
Example: Employee with R$ 4,000 salary who worked 12 months Gross 13th salary = (R$ 4,000 ÷ 12) × 12 = R$ 4,000
Proportional calculation by months
When a worker hasn’t completed 12 months in the year, the calculation is proportional:
Proportional 13th = (Salary ÷ 12) × Months worked
For each month, the minimum period of 15 days worked is considered. Periods less than 15 days don’t count toward the calculation.
Example: Employee hired in May with R$ 3,500 salary Months worked: May to December = 8 months Proportional 13th = (R$ 3,500 ÷ 12) × 8 = R$ 2,333.33
Including additional payments and bonuses
The calculation must include the average of variable amounts received during the year:
- Overtime: monthly average of hours worked
- Commissions: average of amounts received
- Night shift differential: regular monthly amount
- Bonuses: amounts that became part of the salary
Our 13th salary calculator already includes these complex calculations automatically, making it easier to verify the correct amount.
Deductions from the 13th salary
INSS on 13th salary
INSS (social security) deduction applies normally to the 13th salary, following the 2025 contribution table:
| Salary Range | INSS Rate | Maximum Deduction |
|---|---|---|
| Up to R$ 1,518.00 | 7.5% | R$ 113.85 |
| R$ 1,518.01 to R$ 2,571.29 | 9% | R$ 208.64 |
| R$ 2,571.30 to R$ 3,856.94 | 12% | R$ 363.27 |
| R$ 3,856.95 to R$ 7,507.49 | 14% | R$ 876.97 |
The deduction is progressive and limited to the INSS ceiling in 2025. Amounts above the ceiling don’t have additional social security deductions.
Example: 13th salary of R$ 5,000 INSS = R$ 113.85 + R$ 94.79 + R$ 154.28 + R$ 160.41 = R$ 523.33
Income tax on the bonus
Income Tax on the 13th salary uses a specific table with different values:
- INSS deduction: amount already deducted
- Dependents: R$ 189.59 per dependent
- Exclusive table: specific rates and deductions for the 13th
The taxation is final — there’s no possibility of refund in the annual tax return, even if the taxpayer is entitled to other deductions.
Calculating deductions in practice
To facilitate complete calculation with all deductions:
- Calculate the gross amount of the 13th salary
- Apply INSS deduction (progressive table)
- Calculate income tax on the net INSS amount
- Subtract both deductions from the gross amount
The result is the net amount the worker will actually receive.
2025 Payment deadlines
First and second installments
The 13th salary must be paid in two mandatory installments in 2025:
- 1st installment: by November 30, 2025
- 2nd installment: by December 20, 2025
The first installment corresponds to 50% of gross salary, without any deductions. It’s calculated based on the salary in effect in November.
The second installment is the remaining amount, with all INSS and income tax deductions applied to the total bonus amount.
Early payment allowed
Companies may advance payment in the following situations:
- Along with vacation: if the employee requests it in January
- Full payment: in November or December
- At company discretion: at any time during the year
Early payment doesn’t change the calculations or mandatory deductions.
Rights in case of delay
When companies delay 13th salary payment:
- Interest and monetary correction are due
- Administrative fines may be applied by the Ministry of Labor
- Constructive dismissal may be claimed by employees in serious cases
- Labor lawsuits to collect amounts owed
Payment delays constitute labor violations subject to fines and other legal penalties.
13th salary simulator
How to use the online calculator
Our 13th salary calculator simplifies the entire calculation process. Just enter:
- Monthly base salary
- Months worked in the year
- Overtime and additional payment amounts
- Number of dependents for income tax
The system automatically calculates:
- Gross bonus amount
- INSS and income tax deductions
- Net amount for each installment
- Payment schedule
Benefits of automated calculation
Using a specialized calculator offers accuracy and speed:
- Updated tables for 2025
- Progressive INSS calculation
- Specific income tax for Christmas bonus
- Simulation of different scenarios
The tool is especially useful for verifying that amounts paid by employers are correct and for planning the family budget based on the expected net amount.
Frequently Asked Questions
Does someone who worked 6 months get the 13th salary?
Yes, workers who were employed for 6 complete months are entitled to a proportional 13th salary. The amount will be 6/12 (50%) of the base salary, with normal INSS and income tax deductions.
Do unjustified absences affect 13th salary calculation?
Unjustified absences exceeding 15 days in a month mean that month won’t be considered in the calculation. Up to 15 unjustified absences per month, the period counts normally for the bonus.
Do retirees receive 13th salary from INSS?
Yes, INSS retirees and pensioners receive the 13th salary, usually paid in two installments: one between August and November, and another by December. The amount corresponds to the monthly benefit.
How is the 13th calculated for commission-based workers?
For commission workers, the average commissions received during the year is calculated and added to the fixed salary (if any). This average forms the basis for calculating the Christmas bonus.
Do fired workers receive proportional 13th salary?
Yes, in case of termination (with or without cause), workers are entitled to proportional 13th salary for months worked during the year. Payment is made along with severance pay.
Is it possible to receive the 13th along with vacation?
Yes, employees may request an advance on the first installment of the 13th along with vacation, provided they make the request by January of the corresponding year.
Does the 13th salary have union deductions?
Union deductions (assistance contributions) may apply to the 13th salary only if provided for in collective bargaining agreements and the worker doesn’t formally oppose the deduction.
How is the 13th calculated for those receiving commissions?
For commission workers, the average of commissions received during the year is calculated and added to the fixed salary (if any). This average becomes part of the Christmas bonus calculation base.