Proportional 13th Salary: Complete Calculation Guide
Learn how to calculate proportional 13th salary in Brazil. Complete guide with examples, deadlines, and practical calculations for HR and workers.
The proportional 13th salary is the payment of the thirteenth salary calculated only for the months worked during the year. Unlike the full amount, it considers the employee’s exact work period.
This modality applies mainly to workers hired during the year or terminated before the end of the fiscal year. The proportional calculation ensures that the employee receives only the portion corresponding to the time actually worked.
What is proportional 13th salary
When proportional calculation applies
The proportional thirteenth salary is mandatory in the following situations:
- Hiring during the year: employee contracted after January
- Termination before December: dismissal for any reason
- Leave exceeding 15 days: unpaid leave or sickness benefit
- Temporary worker: fixed-term contracts
Difference between full and proportional
The main difference lies in the period considered for calculation:
| Type | Period | Calculation basis |
|---|---|---|
| Full | 12 complete months | Salary ÷ 12 × 12 months |
| Proportional | Months worked | Salary ÷ 12 × months worked |
The proportional amount will always be lower than the full amount, except when the employee worked the complete year.
15-day rule
For calculation purposes, 15 days or more in a month counts as a complete month. Periods shorter than 15 days are disregarded.
Example: Employee hired on March 18th worked 14 days in March (doesn’t count) and the complete month of April onwards.
How to calculate proportional 13th salary
Calculation formula
The basic formula for proportional 13th salary calculation is:
Proportional 13th = (Highest salary of the year ÷ 12) × Months worked
The “highest salary” considers:
- Base salary
- Regular overtime
- Fixed allowances (night shift, hazardous work, dangerous work)
- Commissions (average of last 12 months)
Considering months worked
To count months worked correctly:
- 15 days or more: counts as complete month
- Less than 15 days: doesn’t count
- Justified absences: don’t affect calculation
- Unjustified absences: may reduce proportionally
Applicable deductions
From the gross proportional 13th salary amount, the following are deducted:
- INSS (social security): according to 2024 progressive table
- IRPF (income tax): if applicable, after INSS (social security) deduction
- Alimony: court-determined percentage
- Payroll loans: if authorized
Important: The FGTS (severance fund) of 8% is collected on the 13th salary, but is not deducted from the worker.
Practical calculation examples
Employee hired mid-year
Situation: Employee hired on June 15th, salary R$ 3,000.00
Month calculation:
- June: 16 days worked = counts as complete month
- July to December: 6 complete months
- Total: 7 months worked
Proportional 13th:
13th = (R$ 3,000 ÷ 12) × 7 = R$ 250 × 7 = R$ 1,750.00
Employee terminated before year-end
Situation: Employee terminated on September 10th, salary R$ 4,500.00
Month calculation:
- January to August: 8 complete months
- September: only 10 days = doesn’t count
- Total: 8 months worked
Proportional 13th:
13th = (R$ 4,500 ÷ 12) × 8 = R$ 375 × 8 = R$ 3,000.00
Use our 13th salary calculator to simulate different scenarios and get exact calculations with all applicable deductions.
Example with commissions
Situation: Salesperson with R$ 2,000 salary + R$ 800 average commissions, worked 9 months
Calculation basis: R$ 2,000 + R$ 800 = R$ 2,800
Proportional 13th:
13th = (R$ 2,800 ÷ 12) × 9 = R$ 233.33 × 9 = R$ 2,100.00
Payment deadline
Active workers
For employees who remain with the company, the 13th salary can be paid:
- 1st installment: between February and November (50% of salary)
- 2nd installment: by December 20th (remaining balance)
- Single installment: by November 30th (full amount)
Terminated workers
In case of contract termination, the proportional 13th salary must be paid:
- Together with severance pay
- Deadline: within 10 days after dismissal
- No installments: always full proportional amount
Late payment penalties
Late payment generates:
- Administrative fine: applied by the Ministry of Labor
- Interest and adjustment: owed to the worker
- Labor lawsuit: possibility of legal action
Frequently Asked Questions
How to calculate proportional 13th salary?
Divide the highest salary of the year by 12 and multiply by the months worked. Consider that 15 days or more in a month counts as a complete month. Use our 13th salary calculator for automatic calculation.
Who is entitled to proportional 13th salary?
Every CLT (labor law) worker is entitled, including employees hired during the year, terminated before December, temporary and domestic workers. The right is proportional to the time worked during the year.
Do absences affect proportional 13th salary calculation?
Justified absences don’t affect the calculation. Unjustified absences exceeding 15 days in a month may cause the worker to lose the right to the 13th salary for that specific month.
When should proportional 13th salary be paid?
For active workers, by December 20th (2nd installment) or November 30th (single installment). For terminated employees, together with severance pay, within 10 days after dismissal.
Does overtime count in 13th salary calculation?
Yes, regular overtime is included in the 13th salary calculation basis. The average overtime of the last 12 months is considered, or the period worked if less than one year.
What’s the difference between full and proportional 13th salary?
The full 13th salary considers 12 months worked, while the proportional considers only the months actually worked during the year. The proportional amount is always lower, except when the employee worked the complete year.
Do retirees receive proportional 13th salary?
INSS (social security) retirees receive full 13th salary, not proportional. The amount corresponds to the benefit received in December. Proportionality only applies in the first year of retirement, according to the months of benefit.