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Brazil 13th-Salary Calculator (2026)
Brazil-specific bonus. Compute the November and December installments under the 2026 IR reform.
What is the 13th salary
The 13th salary (officially gratificação natalina) is a Brazilian constitutional benefit established by Law 4,090/1962. It equals one extra salary per year, paid in two installments: the first by November 30 (no withholdings) and the second by December 20 (with INSS and IRRF withheld).
It's proportional to months worked: any period of 15 days or more in a month counts as a full month. A worker who started in mid-March receives 10/12 of one salary as their 13th.
How to use
You only need the gross salary and months worked. Taxes are computed automatically.
- Enter the current gross salary. The 13th is computed on the latest salary, not on a yearly average.
- Enter the months worked this year. 15+ days count as a full month.
- Add any dependents (each one reduces the IRRF base by R$ 189.59).
- Read the result: 1st installment (paid in November) and 2nd installment (paid in December, after taxes).
How the calculation works
The proportional gross is (months/12) × salary. The 1st installment is half of that, paid in November with no withholdings. The 2nd installment is the other half minus INSS and IRRF computed on the full 13th.
1st = gross/2 ; 2nd = gross/2 − INSS(gross) − IRRF(gross − INSS)
Examples assuming 12 months worked
Full year, no dependents:
| Salary | Gross 13th | INSS | IRRF | Net |
|---|---|---|---|---|
| R$ 1.518,00 | R$ 1.518,00 | R$ 113,85 | R$ 0,00 | R$ 1.404,15 |
| R$ 2.500,00 | R$ 2.500,00 | R$ 202,17 | R$ 0,00 | R$ 2.297,83 |
| R$ 3.500,00 | R$ 3.500,00 | R$ 308,84 | R$ 0,00 | R$ 3.191,16 |
| R$ 5.000,00 | R$ 5.000,00 | R$ 524,68 | R$ 0,00 | R$ 4.475,32 |
| R$ 7.000,00 | R$ 7.000,00 | R$ 804,68 | R$ 295,75 | R$ 5.899,57 |
| R$ 10.000,00 | R$ 10.000,00 | R$ 951,63 | R$ 1.591,89 | R$ 7.456,48 |
For a partial year, multiply the figures by months / 12.