13th salarycalculator
See the gross and net value of your 13th salary, what arrives in the first installment, by 30 November, and what is left in the second, by 20 December, after INSS and income tax.
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- Nothing is sent to a server
- Tables of the year, with the date they were checked
Your numbers
Overtime, commissions and other regular extras, averaged over the last 12 months. They count towards the result.
A month counts when you worked at least 15 days in it.
Each dependent lowers the income tax base by R$189.59.
Result
Fill in the fields to see the result here.
Tables of 2026, last checked on 10/20/2026. Sources: Lei 15.270/2025, Portaria Interministerial MPS/MF nº 13/2026, Receita Federal, tabela mensal do IRRF, Banco Central do Brasil, taxa Selic.
An estimate for information only. Collective agreements, company policy and special cases can change the amounts, so confirm them with your payroll department or an accountant.
How to calculate the 13th salary
Step 01
Enter the salary
Use the gross salary and, if there is any, the average of overtime and commissions of the year.
Step 02
Say how many months you worked
Each month with 15 days or more of work counts a twelfth. A full year has 12.
Step 03
See both installments
The first comes without deductions. The second brings the rest minus INSS and income tax.
What you get
Deductions in the right installment
INSS and income tax come out only of the second installment, calculated on the whole 13th salary.
Tax on its own
Tax on the 13th salary is calculated apart from the month's salary, with the monthly table and the reduction of Lei 15.270/2025.
Proportional
Works for people who joined or left mid year, from 1 to 12 twelfths.
Nothing is sent
The calculation happens on your device.
How the 13th salary works
The 13th salary is one twelfth of the pay for each month worked in the year. A month counts when you worked at least 15 days in it. The average of overtime and habitual extras goes into the base with the salary.
The first installment is half of the gross amount with no deductions, due by 30 November. The second is the rest, due by 20 December, and INSS and income tax calculated on the full 13th salary come out of it.
Income tax on the 13th salary is charged exclusively at source, without adding to the month's salary, with the same monthly table. INSS is also calculated apart, with its own ceiling.
13th salary 2026: examples of the net amount
Examples for someone who worked all 12 months of the year, with no dependents and no variable pay. The first installment is half of the gross amount, free of deductions, and is paid by 30 November. INSS and income tax come out of the second installment, worked out on the whole amount, paid by 20 December.
| Monthly salary | Gross 13th | 1st installment | INSS | Income tax | 2nd installment |
|---|---|---|---|---|---|
| R$2,000.00 | R$2,000.00 | R$1,000.00 | R$155.68 | R$0.00 | R$844.32 |
| R$3,000.00 | R$3,000.00 | R$1,500.00 | R$248.60 | R$0.00 | R$1,251.40 |
| R$5,000.00 | R$5,000.00 | R$2,500.00 | R$501.51 | R$0.00 | R$1,998.49 |
| R$8,000.00 | R$8,000.00 | R$4,000.00 | R$921.51 | R$1,037.85 | R$2,040.64 |
Frequently asked questions
When is the 13th salary paid?
The first installment, 50%, by 30 November, and the second by 20 December. The first can be paid with vacation if you ask for it in January.
Does the first installment have deductions?
No. INSS and income tax are deducted from the second installment, on the full amount.
How is it calculated if I did not work the whole year?
One twelfth for each month worked, counting a month when there were at least 15 days of work. Enter the months in the matching field.
Does the 13th salary pay income tax?
Yes, but apart from the salary. With the reduction of Lei 15.270/2025, a taxable 13th salary of up to R$ 5.000 pays no tax at source, and above that the reduction fades until R$ 7.350.
Can the second installment be smaller than the first?
Yes, because all the deductions come out of it. It is usually a little under half of the gross amount.
How much 13th salary do I get with a salary of R$ 3,000?
Someone who worked the whole year, with no dependents, gets R$3,000.00 gross. The first installment is R$1,500.00 and the second, after INSS and income tax, is R$1,251.40.
How much 13th salary do I get working only 6 months?
The 13th salary is proportional: one twelfth for each month worked, so 6 months pay half of the full amount. With a salary of R$3,000.00, the gross 13th salary is R$1,500.00.
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