13th salary calculator (Brazil)
Both installments of Brazil’s 13th salary with 2026 deductions.
Calculate Brazil’s 13th salary proportional to months worked (a month with 15+ days counts in full), the deduction-free 1st installment and the 2nd installment with INSS and income tax under the 2026 tables — including the exemption for bases up to R$ 5,000. The 13th is taxed exclusively at source: deductions are computed separately from the monthly salary.
How the 13th salary works
The 13th is an extra payment equal to one salary per year, proportional to months worked (each month with 15 days or more counts as a full month). Someone who worked all year gets a full salary; someone hired mid-year gets the matching fraction. The calculator applies this proportion and shows the gross and net amounts.
First and second installment
The 13th is usually paid in two installments: the first (by November 30) is half the value with no deductions; the second (by December 20) brings the other half, now carrying the INSS and IRRF deductions on the full amount. That is why the second installment comes out smaller — the calculator shows both separately so you can plan.
A private estimate
The calculation uses the 2026 tables and serves as an estimate; overtime and bonus averages can raise the base. Everything is processed in the browser, with no data uploaded. See also the net salary calculator for a regular month.
Frequently asked questions
When is each installment due?
The 1st installment (50% of the gross amount, no deductions) by November 30; the 2nd, with INSS and income tax computed on the full amount, by December 20. Employees may opt to receive the 1st together with their vacation pay.
Why do all deductions land on the 2nd installment?
By law, the 1st installment is an untaxed advance. On the 2nd, INSS and income tax are calculated over the full 13th and deducted at once — which is why it looks "smaller" than the first.
What does exclusive taxation at source mean?
The 13th is taxed separately from salary: it has its own INSS and its own income tax (zeroed in 2026 for amounts up to R$ 5,000) and does not enter the annual tax return adjustment — the withheld tax is final.