Brazil 13th Salary Calculator

What it does

The 13th salary is an extra month of pay that every CLT employee receives each year, proportional to the months worked. It is paid in two installments: the first, half of the amount with no deductions, by November 30; the second, by December 20, with the INSS and the income tax of the whole 13th salary deducted. The income tax on the 13th salary is calculated separately from the monthly salary, and the 2026 reduction also applies to it.

How to use it

1. Type the gross monthly salary.
2. Type how many months you worked in the year; a month with 15 days or more counts as a full month.
3. See the two installments and the deductions of the second one.

The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.

Frequently asked questions

Why does the second installment come smaller?
Because the INSS and the income tax of the whole 13th salary are deducted from the second installment only. The first installment is half of the gross amount, paid without any deductions.

How are proportional months counted?
Each month in which you worked 15 days or more counts as 1/12 of the salary. Someone hired on March 17 works 15 days in March, so March counts; someone hired on March 18 does not.

Is the income tax on the 13th salary added to the monthly salary?
No. The 13th salary is taxed exclusively at source and separately from the other income of the month, with its own calculation; the 2026 reduction also applies to it.

Lei nº 15.270/2025
Lei nº 4.090/1962 (13º salário)
INSS — Tabela de contribuição mensal