Second installment of the 13th salary in Brazil, 2026: payment date, calculation and deductions

*In 2026, the 1st installment of the 13th salary (décimo terceiro, Brazil's mandatory year-end bonus) must be paid by Monday, November 30, and the 2nd by December 20 — which falls on a Sunday. So, in practice, the 2nd installment must be in your account by Friday, December 18.* It carries all the INSS (social security) and income tax deductions, which is why it is usually smaller than the first.

Quick summary

• 1st installment: by 11/30/2026 (Monday), with no deductions.
• 2nd installment: by 12/20/2026, a Sunday — payment should be brought forward to Friday, 12/18.
• Deductions: INSS and income tax apply to the full 13th, but are all taken from the 2nd installment.
• Variable pay (overtime, commissions): the December difference can be settled by January 10 (Decree 57,155/1965).
• Late payment exposes the employer to an administrative fine and can be claimed in the Labor Court.

2026 calendar

• 1st installment — Legal deadline: November 30 · Day of the week in 2026: Monday · Deductions: none
• 2nd installment — Legal deadline: December 20 · Day of the week in 2026: Sunday → bring forward to Friday, 12/18 · Deductions: INSS and income tax on the total

The legal basis is Law 4,090/1962 and Law 4,749/1965. When the deadline falls on a day without banking hours, the usual guidance is to pay on the previous business day so as not to miss the deadline.

Why the 2nd installment is smaller

The 1st installment is half of the previous month's salary, with no deductions. For the 2nd, the employer calculates the full 13th, subtracts what it already advanced and applies INSS and income tax to the total amount. The 13th is taxed separately: the income tax is not added to the December salary.

Example: salary of R$ 3,000, worked the whole year.

1. Full 13th: R$ 3,000.
2. 1st installment (November): R$ 1,500, no deductions.
3. 2nd installment (December): R$ 1,500 minus INSS and income tax calculated on R$ 3,000.

Those who worked less than 12 months receive 1/12 for each month with 15 days or more of work. See the full calculation in 13th salary: how to calculate it.

Overtime, commissions and supplements

If you receive variable pay, the 13th takes into account the average for the year. Since December is not over on the payment date, the difference can be paid by January 10 of the following year (Decree 57,155/1965, art. 2, sole paragraph).

Who else receives it

• Year-end temporary workers: a 13th proportional to the period — see Year-end temporary jobs.
• Intermittent workers: receive a proportional 13th with each period worked — see Intermittent work.
• Domestic employees: same dates and rules.
• Workers on INSS leave: the employer pays for the months worked; the INSS pays the annual bonus for the benefit period — see Sickness benefit.

The employer did not pay. What now?

1. Check your payslip and bank statement after 12/18.
2. Ask HR for an explanation in writing and keep the reply.
3. Contact the union for your category.
4. File a complaint with the Ministry of Labor through gov.br — see Reporting labor violations.
5. Claim it in the Labor Court, with adjustments and interest, within 2 years after the end of the contract.

Frequently asked questions

What is the date of the second installment of the 13th in 2026?

The legal deadline is December 20, which in 2026 is a Sunday. Payment should be made by Friday, December 18.

Can the employer pay the whole 13th in December?

No. Paying everything only in December misses the deadline for the 1st installment (November 30). Paying everything by November 30 is allowed.

Why was the second installment so much smaller?

Because INSS and income tax on the full 13th are deducted all at once from the 2nd installment.

Can I receive the 1st installment with my vacation?

Yes, if you request it in January of that year (Law 4,749/1965, art. 2, §2).

Read more in this series

• 13th salary: how to calculate, payment deadlines and deductions
• Year-end temporary jobs: rights and what to check
• Late wages: payment deadline and what to do
• Working on Christmas and New Year's: rules for retail
• Index: complete guide to labor rights