On a R$ 6.000,00 monthly salary worked a full year, the full 13º salário is R$ 6.000,00: a R$ 3.000,00 1st installment with no withholding, then a 2nd installment after INSS and IRRF that leaves a R$ 4.973,37 total received, an effective rate of roughly 17.1%. Enter your own salary below for your exact figures, installment by installment.
1st installment
~50%
no withholding, by 30 Nov
2nd installment
~50%
INSS + IRRF withheld, by 20 Dec
Withholding base
Full 13º
not just the 2nd installment
New for 2026
Redutor
applies to 13º too
Common salary levels:
A full year gives a full month's salary as 13º. A partial year (new hire, resignation) gives a proportional 13º: months worked ÷ 12 × monthly salary.
Total 13º salário received (after INSS + IRRF)
R$ 4.973,37
Full 13º (gross)
R$ 6.000,00
Total withheld
R$ 1.026,63
Effective rate
17.1%
How your R$ 6.000,00 13º is split
R$ 3.000,00
50.0%
R$ 1.973,37
32.9%
R$ 1.026,63
17.1%
| Full 13º salário (gross) | R$ 6.000,00 |
| 1st installment (net, no withholding, by 30 Nov) | R$ 3.000,00 |
| 2nd installment (gross, before withholding) | R$ 3.000,00 |
| INSS (on full 13º) | -R$ 641,51 |
| IRRF (on full 13º, after redutor) | -R$ 385,11 |
| 2nd installment (net, by 20 Dec) | R$ 1.973,37 |
| Total 13º salário received (1st + 2nd net) | R$ 4.973,37 |
Calculations use the same 2026 INSS bands (Portaria Interministerial MPS/MF nº 13/2026), IRRF tabela progressiva mensal, and Lei 15.270/2025 redutor as the flagship Brazil Salary Calculator, applied once to the full 13º salário amount, per Receita Federal guidance that the redutor also applies to the 13º. Doesn't model dependents, FGTS, or the alternative desconto simplificado. For precise figures consult your employer's folha de pagamento or a contador.
The 13º salário isn't a bonus at the employer's discretion, it's a mandatory year-end payment equal to one month's salary, split into two installments for cash-flow reasons. The 1st installment, roughly half the full 13º, must go out by 30 November with zero withholding: no INSS, no IRRF.
The 2nd installment arrives by 20 December, and that's where the tax hits, but not on the 2nd installment amount alone. INSS and IRRF are calculated on the FULL 13º salário, as if it were paid in one lump sum, and only then is that combined withholding deducted from the 2nd installment. This calculator reuses the exact same progressive INSS bands (7.5% to 14%, capped at the 2026 teto) and the exact same IRRF tabela progressiva mensal that power the flagship Brazil Salary Calculator, applied once to the full 13º amount.
New for 2026: Lei 15.270/2025's redutor, which zeroes IRRF entirely up to R$5,000 of monthly income and phases out gradually through R$7,350, also applies to the 13º salário. Receita Federal's own published guidance on the law confirms this explicitly, treating the full 13º amount as the relevant monthly figure for the redutor's thresholds, the same mechanic as ordinary salary, not a separate formula for the bonus.
If you didn't work the full calendar year, the whole calculation scales down proportionally: months worked ÷ 12 × monthly salary sets the full 13º base, and INSS/IRRF/redutor are then calculated on that smaller amount, not on a full month's salary.
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The full 13º salário equals one month's gross salary if you worked the entire year. If you worked less than 12 months (a new hire or someone who left partway through the year), it's proportional: months worked ÷ 12 × monthly salary. On a R$ 6.000,00 monthly salary worked for a full 12 months, the full 13º is R$ 6.000,00.
By law, the 1st installment (roughly half the full 13º, R$ 3.000,00 in the worked example) must be paid by 30 November with no withholding at all. The 2nd installment, the remaining half, is paid by 20 December, and that's when INSS and IRRF get withheld, calculated on the full 13º amount rather than just the 2nd installment.
Because the 13º salário is legally one payment split across two dates for cash-flow purposes, not two separate incomes. The withholding rules require INSS and IRRF to be computed on the entire 13º amount as if it were paid in one go, and only then is that combined withholding deducted from the 2nd installment, since the 1st installment has already gone out untouched.
Yes. Per Receita Federal's published guidance on the law, the same redutor that zeroes IRRF up to R$5,000/month of ordinary salary, and shrinks gradually through R$7,350, also applies to the 13º salário, treating the full 13º amount as the relevant monthly figure. It isn't a separate formula for the bonus, it's the same mechanic reapplied.
Yes, the identical progressive INSS bands (7.5% to 14% across four tiers) and the identical monthly teto (R$8,475.55 for 2026, capping INSS at about R$988.09) apply to the 13º salário, calculated on the full 13º amount as if it were one month's salário de contribuição.
You still get a proportional 13º for the months you actually worked (each full month, or any month with 15+ days worked, counts as 1/12), and INSS and IRRF are still withheld the same way, calculated on that smaller proportional full amount rather than a full month's salary. Use the months-worked slider above to see your proportional figures.
The mechanics are the same tables, but the 13º is taxed as a standalone payment rather than stacked on top of your regular monthly salary, so it typically lands in a lower or equal IRRF band than if it were simply added to a normal month's paycheck. See the flagship Brazil Salary Calculator for your regular monthly INSS and IRRF, band by band.
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