Brazil 13th salary calculator
Pro rata to the months, in its two instalments.
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Example
Example: hired in São Paulo on 12 May 2026 — the 13th for 8 months, in two instalments
An engineer from abroad joined a company in São Paulo on 12 May 2026 on a CLT contract, at R$ 9.000,00 a month, with two dependants for income tax (spouse and child). In the calculator: gross pay 9.000,00, start date 12/05/2026 (or simply 8 months) and 2 dependants. He worked 20 days in May — 15 or more — so May counts.
- The tax base is the 13th gross minus INSS and R$ 189,59 per dependant: 6.000,00 − 641,51 − 379,18 = R$ 4.979,31. The simplified discount does not apply to the 13th.
- Had he started on 18 May, May would have only 14 days and not count: 7/12, R$ 5.250,00 gross and R$ 4.693,37 net, with only R$ 20,12 of income tax.
- In a full year the same pay gives R$ 9.000,00 gross and R$ 6.821,64 net: INSS R$ 988,09 and income tax R$ 1.190,27.
| Line | Amount |
|---|---|
| Months counted | 8/12 |
| 13th gross (9.000,00 ÷ 12 × 8) | R$ 6.000,00 |
| 1st instalment, by 30 Nov (half, no deductions) | R$ 3.000,00 |
| INSS on the whole 13th | − R$ 641,51 |
| Income tax by the table (base R$ 4.979,31) | R$ 460,58 |
| Lei 15.270 reduction | − R$ 179,75 |
| Income tax withheld | − R$ 280,83 |
| 2nd instalment, by 20 Dec | R$ 2.077,66 |
| 13th net | R$ 5.077,66 |
The first instalment arrives whole; the second is smaller because it carries the INSS and income tax on the entire 13th. Figures in reais are shown the Brazilian way (R$ 5.077,66). It is an estimate: overtime averages, a collective agreement and payroll rounding can change them.
How it works
- Enter the gross pay.
- Choose the months worked this year, or the start date.
- Enter dependants for income tax.
- The two instalments appear with the deductions.
Frequently asked questions
- How is it pro-rated?
- Pay ÷ 12 × the months worked; a month with 15 days or more counts.
- Is it taxed?
- Yes, separately from the salary, with the Lei 15.270 reduction.
- When is the 13th salary paid?
- In two instalments: the first, half of the gross 13th with nothing deducted, by 30 November; the second by 20 December, with INSS and income tax for the whole 13th taken out of it. That is why the second payment is always the smaller one.
- Do overtime and commission count?
- Yes. Enter your average overtime, allowances or commission for the year in the optional field: it is added to the monthly pay before the 13th is worked out, so it raises both instalments and the deductions.
- Is this professional advice?
- No, it is a calculator. Contracts, collective agreements and individual circumstances can change the figures.
- Is what I type sent anywhere?
- No. The sums are worked out in your browser and nothing you type is sent or stored.