First installment of the 13th salary 2026 in Brazil: date and amount

The first installment of Brazil's 2026 13th salary must be paid by Monday, November 30. It equals half of the previous month's salary, with no deductions: INSS and income tax are all taken from the second installment, due December 20 (Law 4,749/1965, art. 2).

Quick summary

• Deadline: by November 30, 2026, a Monday.
• Amount: half of October's salary, or half of the proportional 13th for those with less than 12 months at the company.
• Deductions: none on the 1st installment.
• Who gets it: every registered employee who worked 15 days or more in any month of the year, including domestic, temporary and apprentice workers.
• Late payment: the employer can be fined by labor inspectors.

How to calculate the first installment

Divide the gross salary by two. Someone earning R$ 3,000 receives R$ 1,500 by November 30.

Those hired in 2026 receive half of the proportional amount. Each month with 15 or more days worked counts as 1/12. Example: hired on May 10 with a salary of R$ 2,400, the worker has 8/12 by December. The proportional 13th is R$ 1,600 and the first installment is R$ 800.

For commissions, regular overtime or other variable pay, the first installment may use the average up to October; the difference is settled in December.

Payment together with vacation

The employee may ask for the first installment to be paid with their vacation. The request must be made in writing in January of the same year (Law 4,749/1965, art. 2, § 2). Anyone who did this and was paid during vacation does not receive it again in November.

If the employer does not pay

1. Check your payslip or bank statement: the installment usually appears separately from the salary.
2. Talk to HR and ask for payment in writing.
3. File a complaint with the Ministry of Labor on gov.br. Inspectors can fine the company.
4. If the contract ends, the unpaid amount is added to the severance pay.

Frequently asked questions

When is the first installment of the 13th salary due in 2026?

By Monday, November 30, 2026. The employer may pay earlier, between February and November.

Is INSS deducted from the first installment?

No. INSS and income tax are calculated on the full 13th and deducted only from the second installment.

Do workers on INSS leave receive the first installment?

The employer pays for the months worked in the year. Months of leave for ordinary illness are covered by the INSS annual bonus.

Calculate: use the 13th salary calculator — free, no registration.

Read more in this series

• Second installment of the 13th salary 2026
• 13th salary: how to calculate it and deadlines
• How to read a Brazilian payslip
• How to report labor violations
• Index: complete guide to labor rights

Topic: this guide is part of Pay and benefits, with all the guides on the subject.