Proportional 13th Salary: Complete Guide and Calculator
Learn how to calculate proportional 13th salary in Brazil. Complete guide with examples, deadlines, and situations for CLT workers and INSS retirees.
The proportional 13th salary is the Christmas bonus amount calculated based on months actually worked during the year. Unlike the full 13th salary, which corresponds to the complete salary, the proportional amount considers only the work period.
Every worker with a formal contract (carteira assinada) is entitled to the 13th salary, even if they don’t complete a full year at the company. The calculation is essential to understand exactly how much you’ll receive upon termination or when leaving your job.
What is proportional 13th salary
The proportional 13th salary is a fraction of the Christmas bonus based on time worked. If you worked only 6 months in 2024, you’ll receive 6/12ths (half) of your salary as the 13th salary.
The legislation guarantees this right since Law 4.090/62, which established the Christmas bonus for all employees.
Who is entitled to the 13th salary
Those entitled to proportional 13th salary include:
- CLT (labor law) workers with formal contracts
- INSS (social security) retirees and pensioners
- Registered domestic workers
- Contracted rural workers
- Civil servants under statutory regime
The right begins after 15 days worked in the same month. Shorter periods are not counted in the calculation.
Difference between full and proportional
The full 13th salary is paid when you work the complete year (January to December). The amount corresponds exactly to your December salary.
The proportional 13th salary is calculated only for months worked:
| Situation | Months worked | 13th salary value |
|---|---|---|
| Full year | 12 months | 12/12 (full) |
| Half year | 6 months | 6/12 (half) |
| Quarter | 3 months | 3/12 (one quarter) |
How to calculate proportional 13th salary
The basic formula is simple: divide the salary by 12 and multiply by months worked.
Formula: (Salary ÷ 12) × Months worked = Proportional 13th salary
For precise calculations with all legal deductions, use our free 13th salary calculator.
Calculation formula
The calculation follows this sequence:
- Calculation base: Highest salary received in the year
- Division: Base ÷ 12 months
- Multiplication: Result × months worked
- Deductions: INSS (social security) and IRPF (income tax) on gross amount
Example: R$ 3,000 salary working 8 months Calculation: (R$ 3,000 ÷ 12) × 8 = R$ 2,000 gross
Months worked and fractions
To count months, consider:
- 15 days or more = complete month
- Less than 15 days = doesn’t count
- Vacations and leave = count normally
- Unpaid leave = doesn’t count
The prior notice period is also counted as a worked month.
Specific situations
Termination without cause
In termination without cause, you’re entitled to the complete proportional 13th salary. The employer must pay along with other severance benefits.
The calculation includes:
- Months worked in the year
- Prior notice (worked or compensated)
- Accrued vacation period
Resignation
In resignation, the right to proportional 13th salary is maintained. The company must pay the proportional amount for months worked, with legal deductions.
There’s no difference in calculation between termination and resignation for the 13th salary.
Retirement
INSS (social security) retirees receive the 13th salary along with their pension benefit. Payment is made in two installments: half between August and November, and the remainder by December.
For those retiring during the year, the amount is proportional to months receiving the benefit.
Practical calculation examples
Example 1: Worker hired in March
Data: R$ 2,500 salary, worked from March to December (10 months)
Calculation:
- Base: R$ 2,500
- Proportional: (R$ 2,500 ÷ 12) × 10 = R$ 2,083.33 gross
- INSS (8%): R$ 166.67
- Net amount: R$ 1,916.66
Example 2: Termination in August
Data: R$ 4,000 salary, worked from January to August (8 months)
Calculation:
- Base: R$ 4,000
- Proportional: (R$ 4,000 ÷ 12) × 8 = R$ 2,666.67 gross
- INSS (9%): R$ 240.00
- IRPF: R$ 39.75
- Net amount: R$ 2,386.92
Example 3: Variable salary
For variable salaries, use the average of amounts received or the highest salary of the year, whichever is more advantageous for the employee.
Payment deadlines
The 13th salary must be paid in two installments:
| Installment | Deadline | Amount |
|---|---|---|
| 1st installment | Between February and November | 50% without deductions |
| 2nd installment | By December 20th | 50% with deductions |
Payment upon termination
In contract termination, the proportional 13th salary must be paid:
- Prior notice worked: On the last day
- Compensated prior notice: Within 10 days after termination
Late payment generates fines and monetary correction for the employer.
Advance payment during vacation
Many companies pay the 1st installment along with vacation. It’s the worker’s right to request this advance by the end of January.
Frequently Asked Questions
How to calculate proportional 13th salary for 3 months?
Divide the salary by 12 and multiply by 3. Example: R$ 3,000 salary → (R$ 3,000 ÷ 12) × 3 = R$ 750 gross, then apply INSS and IRPF deductions.
Does someone who worked 7 months have the right to proportional 13th salary?
Yes, every worker is entitled to proportional 13th salary based on months worked. With 7 months, you receive 7/12ths of the salary as Christmas bonus.
Does proportional 13th salary have INSS and IRPF deductions?
Yes, proportional 13th salary has the same deductions as regular salary: INSS (7.5% to 14%) and IRPF according to the progressive table, if applicable.
How to count months for 13th salary calculation?
Count only months with 15 days or more worked. Shorter periods don’t enter the calculation. Vacations, paid leave, and prior notice count as complete months.
Can I receive proportional 13th salary if I resigned?
Yes, resignation doesn’t eliminate the right to proportional 13th salary. You receive the amount corresponding to months worked in the year, with legal deductions.
When do I receive the 13th salary if I leave the company in June?
If you leave in June, you receive the proportional 13th salary (6/12ths of salary) along with severance pay, within 10 days after termination if it’s compensated prior notice.
What happens if the company doesn’t pay the proportional 13th salary?
The company is subject to fines and must pay the amount with monetary correction and interest. You can seek your rights in Labor Court or through your union.