Brazil 13th salary calculator
Enter monthly gross pay, eligible months and dependants to estimate the 13th salary for an employment relationship in Brazil. This uses Brazil’s 2026 INSS and IRRF tables and is an estimate, not an official payroll calculation.
Estimate your 13th salary
How the estimate works
Brazilian Law 4,090/1962 provides for 1/12 of December remuneration for each month of service in the year; a service period of at least 15 days counts as a full month. This tool prorates the entered months, estimates the first instalment as half of gross pay, then estimates INSS and IRRF on the gross 13th salary to calculate the second instalment balance. The 13th salary is taxed separately from monthly salary.
What this tool does not check
The estimate does not verify employment status or eligibility, days worked in each month, absences, variable pay, allowances, child support, other deductions, termination or collective agreements. Enter a month count already checked for your situation. Regular overtime and commissions may affect the remuneration base. Tax tables change; check payroll and official sources before making decisions.
FAQ
How is a month counted?
Under the Brazilian rule, a service period of 15 days or more counts as a full month. Hiring, leave and termination situations may require case-specific review.
When are the instalments paid?
Generally, the first instalment is paid from February through 30 November and the second by 20 December. Law 4,749/1965 also allows an advance with vacation when requested in January.
Will this be the amount I receive?
Not necessarily. This is a simplified estimate using the stated tables. Average variable pay, leave, termination, deductions and payroll methods can change the result.