Brazil 13th salary calculator 2026
Enter the salary and the months worked this year. Both installments are shown separately.
What you enter stays on this page and is not sent anywhere.
Source, checked October 19, 2026: Planalto: Lei nº 4.090/1962, Planalto: Lei nº 4.749/1965, INSS: Tabela de contribuição mensal, Receita Federal: Tributação de 2026, Planalto: Lei nº 15.270/2025
How to use it
- Enter the December salary and any average extra pay.
- Enter how many months you worked this year and your tax dependents.
- Read the first installment, the second installment and the deductions.
Questions
When is the 13th salary paid?
The first half is paid between February and 30 November with no deductions. The second comes by 20 December, with INSS and income tax on the whole amount taken off (Lei 4.749/1965).
How are the months of the 13th salary counted?
Each month with 15 or more days of work earns 1/12 of the salary (Lei 4.090/1962). A full year earns 12/12, a whole month's salary.
Does the R$ 5,000 tax exemption apply to the 13th salary?
Yes. Lei 15.270/2025 applies the same reduction to the 13th salary, which is taxed apart from the monthly pay. A gross 13th salary up to R$ 5,000 has no income tax.
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