Human Case
Free tool · 2026

13th salary calculator 2026

How much lands in your account in each installment — with INSS, income tax and the new exemption up to R$ 5,000

1st installment · by 30/11 (Mon)
30/11
2nd installment · by 20/12
Sunday; payment brought forward to Friday, 18/12
18/12

▌ Your data

R$
Months worked in 2026 · 12/12

A month counts when you worked 15 days or more.

Income-tax dependents
0

Your total net 13th salary

R$ 1.499,43
Gross R$ 1.621,00 · 12/12
1st installment · 30/11
R$ 810,50
No deductions
2nd installment · 18/12
R$ 688,93
With INSS and income tax
  • Net 92.5%
  • INSS 7.5%
  • IR 0.0%
13th salary payslip · 2026
Earnings
Prorated 13th 12/12R$ 1.621,00
Deductions
INSS− R$ 121,57
Income tax (table)− R$ 0,00
1st installment advance− R$ 810,50
Net 2nd installmentR$ 688,93
Total netR$ 1.499,43
+ R$ 129,68 in your FGTS — deposited by the employer, not taken from your pay

▌ How the calculation works

  1. 01
    Twelfths

    Each month with 15+ days worked is worth 1/12.

  2. 02
    Gross

    Pay (salary + allowances + variable average) ÷ 12 × twelfths.

  3. 03
    INSS

    2026 progressive table, bracket by bracket, separate from December pay.

  4. 04
    Tax with reduction

    Monthly table on the net base, minus the Law 15,270/2025 reduction.

▌ Frequently asked questions

+When is each 13th salary installment paid in 2026?

The 1st installment is due by 30 Nov 2026 (Monday). The 2nd is due on 20 Dec 2026, a Sunday, so payment is usually brought forward to Friday, 18 Dec.

+Who is entitled to the 13th salary?

Every formally registered worker in Brazil (CLT), including domestic, temporary and intermittent workers, plus INSS retirees and pensioners. Working 15 days or more in a month counts that month.

+Do dismissed workers receive the 13th?

Yes, prorated to the months worked in the year and paid with the severance amounts. The exception is dismissal for just cause.

+Does overtime count toward the 13th?

Yes. Overtime, commissions and variable allowances count through the yearly monthly average (Decree 57,155/1965).

+Do workers on INSS leave receive the 13th?

Yes. The employer pays the months actually worked and INSS (Brazil's social security) pays the annual bonus for the benefit period.

+Do people earning up to R$ 5,000 pay income tax on the 13th?

No. Under Law 15,270/2025 the tax reduction also applies to the 13th, eliminating income tax for 13th payments up to R$ 5,000 and reducing it up to R$ 7,350.

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