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Brazil 13th Salary

Work out your Brazilian 13th salary (décimo terceiro), split into the 1st and 2nd installment with INSS and IRRF withheld on the 2nd - locally, no upload.

This calculator gives a non-binding, model-based estimate and is not financial, tax or legal advice. More in the disclaimer
Gross salary (month)
Months worked this year
Number of dependents (IRRF)

Result

R$3,000.00
Gross
R$1,500.00
1ª Parcela
R$1,246.59
2ª Parcela
R$253.41
Social contributions
R$0.00
Tax amount
R$2,746.59
Net
Is my file uploaded?

No. Everything runs in your browser - your file never leaves your device. How this is verifiable

No upload100% local
Your content stays with youno third-party access
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The 13th salary (décimo terceiro salário) is a mandatory Brazilian year-end payment of one extra month's salary per year, prorated for each full month worked (at least 15 days worked counts as a full month). It is paid in two installments: the 1st between February and November with no deductions at all, the 2nd by December 20 with INSS and IRRF withheld on the full amount.

The calculation runs entirely locally in your browser, in pure JavaScript - nothing is uploaded or stored. The INSS contribution and the IRRF wage tax are calculated on the full 13th salary (the same bracket tables as the regular salary) and withheld ONLY from the 2nd installment - the 1st installment stays untouched, exactly as in a real payroll run.

An honest note: this is a model-based estimate, not an official pay stub. The 2026 IRRF relief is modeled as a simplified linear transition, same as the net-salary calculator. The calculator assumes a single calendar year with the entered months worked - a mid-year salary change is not modeled.

Specifications

Specifications
Input formatsForm inputs (no file)
ProcessingLocally in your browser (JavaScript)
File uploadNone

In 3 steps

  1. Enter your gross salary and months worked.
  2. Adjust the number of dependents.
  3. Read off the 1st and 2nd installment, deductions and the total.

Limitations: A model-based estimate, not an official pay stub. The 2026 IRRF relief is modeled as a simplified linear transition. Assumes a single calendar year - a mid-year salary change is not accounted for. Check the current INSS/IRRF tables yourself.

FAQ

Does my salary leave my device?

No, the entire calculation runs locally in your browser - nothing is uploaded or stored.

Why does the 1st installment have no deduction?

Brazilian law calculates INSS and IRRF on the full 13th salary and withholds both entirely from the 2nd installment.

What happens with fewer than 12 months worked?

The 13th salary is reduced proportionally - each full month (from 15 days worked) counts 1/12 of the monthly salary.

Do dependents lower the tax on the 2nd installment?

Yes, each dependent lowers the IRRF taxable base by a fixed statutory allowance.

Is the INSS on the 13th salary the same as on the regular salary?

Yes, the same progressive bracket table applies - only the base is the full 13th salary instead of the monthly salary.

Related tools

Brazil Net Salary · Brazil Termination Settlement · Brazil Vacation Pay