Brazil / Payroll
Brazilian 13th Salary Calculator: First and Second Instalments
Estimate 13º salário, the Brazilian thirteenth-month salary, from eligible months and average variable pay. Show the first advance, second instalment and 2026 employee taxes.
Brazilian 13th Salary Calculator: First and Second Instalments: Prorates salary plus average variable pay by eligible months divided by twelve. It calculates INSS and exclusive IRRF on the full 13th salary separately from ordinary salary, then subtracts those deductions and the first advance from the second instalment. Estimates cover ordinary CLT employment; collective agreements, court rulings and special regimes are not modelled. Runs 100% locally in your browser with zero server file uploads.
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Brazil · 2026 · BRL
At least 15 days of service in a calendar month counts as 1/12. Blank first instalment assumes half the prorated gross entitlement; actual advances can differ.
Instalments and exclusive tax calculation
| Item | Amount | Working / legal basis |
|---|---|---|
| Gross 13º salary | R$ 3.000,00 | (Salary + average variable pay) × 12/12; Lei 4.090/1962, art. 1. |
| First instalment | R$ 1.500,00 | No INSS or IRRF withheld; due by 30/11/2026. Lei 4.749/1965. |
| INSS on full 13º | -R$ 248,60 | Separate from monthly salary; not half the tax base |
| IRRF on full 13º | R$ 0,00 | Exclusive taxation, separate from salary; Lei 15.270/2025, art. 3-A §3 |
| Second instalment | R$ 1.251,40 | Gross minus advance, INSS and IRRF; due by 20/12/2026. |
| Total net 13º | R$ 2.751,40 | First plus second instalment |
INSS and IRRF working
- INSS band 1: R$ 1.621,00 × 7.5% = R$ 121,57
- INSS band 2: R$ 1.281,84 × 9% = R$ 115,37
- INSS band 3: R$ 97,16 × 12% = R$ 11,66
- INSS band 4: R$ 0,00 × 14.000000000000002% = R$ 0,00
INSS is rounded once after adding the bands; capped wage base R$ 3.000,00. Portaria MPS/MF 13/2026.
Legal deduction R$ 248,60; simplified deduction R$ 607,20. Selected: Simplified deduction.
IRRF base R$ 2.392,80 × 0% − R$ 0,00 = R$ 0,00; 2026 reduction R$ 0,00; IRRF R$ 0,00. Lei 9.250/1995, arts. 3-A and 4.
The 2026 reduction uses taxable income before deductions: zero tax through R$ 5,000; R$ 978.62 − 0.133145 × income through R$ 7,350. Lei 15.270/2025.
Estimates for ordinary CLT employment; collective agreements, court rulings and special regimes are not modelled.
2026 national minimum wage: R$ 1.621,00. Regional and occupational floors can differ.
Entitlement and deadlines
Lei 4.090/1962 (https://www.planalto.gov.br/ccivil_03/leis/l4090.htm) establishes the month fractions; Lei 4.749/1965 (https://www.planalto.gov.br/ccivil_03/leis/l4749.htm) sets the instalment schedule.
2026 employee taxes
2026 employee INSS bands are progressive, with a wage ceiling. The official Portaria MPS/MF 13/2026 (https://www.gov.br/previdencia/pt-br/assuntos/rpps/documentos/PortariaInterministerialMPSMF13de9dejaneirode2026.pdf) supplies the table.
The Receita Federal 2026 monthly table (https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026) supplies IRRF bands and deductions. Lei 15.270/2025 (https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/lei/l15270.htm) adds a reduction based on taxable income before deductions.
How to use it
- Enter salary, average monthly variable pay and eligible months from zero to twelve.
- Enter dependants and an actual first instalment, or leave it blank for half the prorated entitlement.
- Review the full tax base, both instalments and payment deadlines.
Privacy & limitations
Your salary, dates and other inputs stay in your browser. Nothing is uploaded.
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Frequently asked questions
When are the instalments due?
The first advance is due by 30 November without INSS or IRRF withholding. The second is due by 20 December, with employee INSS and IRRF calculated on the whole entitlement.
Does working half a month count?
A calendar month with at least 15 days of service counts as one eligible month. Enter the qualifying month count; this page does not infer service dates.
Does the new R$ 5,000 exemption apply to 13th salary?
Lei 15.270/2025 explicitly applies the 2026 reduction to the exclusively taxed 13th salary. It uses the full taxable 13th salary before deductions, separately from the monthly salary.
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