Proportional 13th Salary: How to Calculate Your Right

The proportional 13th salary is the right that every CLT (labor law) worker has to receive the thirteenth salary even when they haven’t worked the full year. Whether due to termination, hiring during the year, or leave, the proportional calculation ensures you receive payment for the months actually worked.

In 2026, the rules remain the same: each month worked (or fraction over 15 days) counts toward the calculation. Understanding how this right works is essential to avoid losing money at termination or to properly plan your finances.

What is proportional 13th salary

The proportional thirteenth salary is the partial payment of the 13th salary based on the months the worker actually performed their duties during the year. Unlike the full 13th, which considers the complete 12 months, the proportional is calculated month by month.

Who is entitled to the thirteenth salary

Every worker with a signed work card is entitled to the 13th salary, including:

• CLT employees in private companies
• Public servants under CLT
• Domestic workers with signed work cards
• Rural workers
• Temporary workers
• Pure commission workers
• Workers in probationary period

Retirees and pensioners from INSS (social security) also receive the thirteenth salary, but follow specific Social Security rules.

When the 13th is proportional

Proportional calculation occurs in the following situations:

• Hiring during the year: worker hired after January
• Termination without just cause: dismissal before December
• Resignation: employee who asks to leave
• Contract termination: temporary or fixed-term contracts
• Retirement: when it occurs during the year
• Worker’s death: paid to dependents

Example: Employee hired in March and terminated in October worked 8 months. Will be entitled to 8/12 of the 13th salary.

How to calculate proportional 13th salary

Calculating the proportional 13th salary follows a simple formula, but it’s important to consider all details to avoid errors in the amount.

Calculation formula

The basic formula is:

Proportional 13th = (Salary ÷ 12) × Number of months worked

To determine months worked, use these rules:

• Month with 15 days or more of work: counts as 1 complete month
• Month with less than 15 days: doesn’t count for calculation
• Vacation period: counts as month worked
• Medical leave up to 15 days: counts as worked

Calculation base for the 13th

The base value for calculation considers:

• Fixed salary for December (or termination month)
• Average overtime from the last 12 months
• Commissions and regular bonuses
• Regular night shift differential
• Hazard pay or danger pay

Not included in calculation: transportation vouchers, meal vouchers, childcare assistance, and other compensatory benefits.

Deductions from 13th salary

From the gross 13th salary amount, the following are deducted:

The FGTS (severance fund) of 8% is deposited but not deducted from the worker.

Example: 13th of R$ 2,500 → INSS R$ 275 → IRPF base R$ 2,225 → IRPF R$ 0 (exempt) → Net R$ 2,225

Special situations

Some specific situations alter the proportional thirteenth salary calculation and deserve special attention.

Termination for just cause

Workers terminated for just cause completely lose the right to 13th salary, even if they worked 11 months in the year. This is one of the main penalties of termination for just cause.

Serious misconduct that leads to just cause includes:

• Negligence or carelessness
• Intoxication at work
• Violation of company secrets
• Indiscipline or insubordination
• Job abandonment

Maternity leave

During maternity leave of 120 days, the worker continues receiving full salary paid by Social Security. The entire period counts for 13th salary calculation.

For those who go on leave in 2026, the 4 months are computed normally, guaranteeing the complete thirteenth if they worked since January.

INSS leave

Leave due to illness or accident follows specific rules:

• First 15 days: paid by company, counts for 13th
• After 15 days: INSS disability benefit, doesn’t count for company’s 13th
• Return to work: subsequent months count again

INSS pays its own 13th salary to beneficiaries of disability benefits, retirement, and other benefits.

Practical calculation examples

Let’s calculate real situations to make understanding proportional 13th salary easier.

Example 1: Hired in April

Data: Salary R$ 3,200, hired April 8, 2026

• Months worked: April to December = 9 months
• Calculation: (R$ 3,200 ÷ 12) × 9 = R$ 2,400 gross
• INSS: R$ 264 (11%)
• IRPF: R$ 42.35 (7.5% on R$ 616 taxable)
• Net value: R$ 2,093.65

Example 2: Termination in September

Data: Salary R$ 2,800, worked from January until September 20

• Months worked: 9 complete months
• Calculation: (R$ 2,800 ÷ 12) × 9 = R$ 2,100 gross
• INSS: R$ 231 (11%)
• IRPF: Exempt (base R$ 1,869)
• Net value: R$ 1,869

Use our 13th salary calculator to accurately simulate your specific case.

Example 3: Commission worker

Data: Salary R$ 1,500 + average commissions R$ 800 monthly

• Calculation base: R$ 2,300 (salary + average commissions)
• 8 months worked: (R$ 2,300 ÷ 12) × 8 = R$ 1,533.33 gross

Payment deadline

The 13th salary must be paid in two installments with specific deadlines:

First installment (50%)

• Deadline: until November 30, 2026
• Amount: 50% of gross salary (no deductions)
• Can be advanced together with vacation upon request

Second installment (remaining 50%)

• Deadline: until December 20, 2026
• Calculation: 50% of salary - first installment - deductions (INSS and IRPF)

Payment upon termination

When there’s termination or resignation, the proportional 13th must be paid:

• Termination without just cause: at termination (within 10 days)
• Resignation: at termination (within 10 days)
• Contract end: last day of work

Payment delay gives the worker the right to fine and monetary correction.

Frequently Asked Questions

How to calculate proportional 13th salary if I worked 6 months?

Divide your salary by 12 and multiply by 6. For example: salary of R$ 3,000 → (R$ 3,000 ÷ 12) × 6 = R$ 1,500 gross. Then deduct INSS and IRPF according to current tables.

Does someone who works 15 days in a month have the right to proportional 13th?

Yes. If you worked 15 days or more in a month, it counts as a complete month for thirteenth calculation. Less than 15 days doesn’t generate proportional rights for that month.

Does proportional 13th salary have INSS and IRPF deductions?

Yes. From the gross amount, INSS (7.5% to 14%) and IRPF (0% to 27.5%) are deducted according to 2026 tables. The 8% FGTS is deposited but not deducted from the worker.

Does a worker terminated for just cause receive proportional 13th?

No. Termination for just cause makes the worker completely lose the right to 13th salary, even having worked almost the entire year. It’s one of the main penalties of just cause termination.

Does maternity leave period count for 13th salary?

Yes. The 120 days of maternity leave count fully for thirteenth calculation, as the worker receives full salary from Social Security during this period.

How does the 13th work if I resign in October?

You’ll receive the 13th proportional to the 10 months worked (January to October). Payment must be made at termination, together with other labor benefits, within 10 calendar days.

What to do if the company doesn’t pay proportional 13th at termination?

Contact your category’s union or a labor attorney. The company will have to pay the amount with monetary correction and fine. You can also file a complaint with the Ministry of Labor or file a lawsuit in Labor Court.