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💰 13th Salary Calculator

Calculate the amount of your 13th salary, whether full or proportional to the months worked. The result already includes the INSS and IRRF deductions for 2025 and the split between the 1st and 2nd installment.

Gross monthly salary (R$)

Months worked

Estimate based on 2025 INSS and IRRF tables. Additional deductions not included. Consult your HR department for the exact amount.

What is this tool?

The 13th salary is a right of every formally employed worker (CLT), guaranteed by Law No. 4,090/1962. It is equivalent to an extra monthly salary paid at the end of the year, and can be received in full in December or split into two installments: an advance between February and November (at the employee's request, or mandatorily after vacation) and the remainder by December 20. For those who started working mid-year, the amount is proportional to the months worked: each month entitles you to 1/12 of the salary. For example, someone who worked from July to December is entitled to 6/12 of the salary as the 13th salary. The 13th salary also has deductions. INSS is calculated on the gross amount of the 13th salary, using the same 2025 progressive table (7.5% to 14%). IRRF (Income Tax) is deducted only from the second installment, that is, in December, and the calculation uses the 2025 monthly table. The first installment (advance) has no IRRF deduction. This calculator uses the official INSS and IRRF tables in effect for 2025. Values may change each year, and additional deductions (such as health insurance or child support) are not included. For your complete tax situation, consult your company's HR department.

How it works

You enter your gross monthly salary and the number of months worked in the year (from 1 to 12). The calculator divides the salary by 12 and multiplies by the months worked to obtain the gross amount of the 13th salary. Then, it calculates the INSS on this gross amount using the 2025 progressive table, shared with the salary calculator. INSS is deducted from both installments proportionally. IRRF is calculated only on the second installment (the one paid in December). The calculation base is the value of the second installment minus the corresponding INSS, and the tax follows the 2025 monthly IRRF table. The first installment corresponds to 50% of the gross amount and is paid without IRRF deduction. The second installment receives the full IRRF deduction, resulting in the final net amount. The result shows the gross amount, INSS, IRRF, and the total net amount, as well as the split between the two installments.

INSS 2025 Contribution Brackets

Brazil's Social Security (INSS) uses progressive rates on monthly gross salary. These are the 2025 brackets effective since January:

Monthly Salary Range (R$)	Rate	Deduction (R$)
Up to 1,518.00	7.5%	—
1,518.01 – 2,793.88	9%	22.77
2,793.89 – 4,190.83	12%	106.59
4,190.84 – 8,157.41	14%	190.40

Maximum INSS deduction: R$ 951.62 (on salaries of R$ 8,157.41+).

IRRF 2025 Monthly Tax Brackets

The 2nd installment of the 13th salary is subject to IRRF (Brazilian Federal Income Tax). 2025 brackets after the R$ 2,428.80 exempt threshold (simplified):

Monthly Base (R$)	Rate	Deduction (R$)
Up to 2,428.80	Exempt	—
2,428.81 – 2,826.65	7.5%	182.16
2,826.66 – 3,751.05	15%	394.16
3,751.06 – 4,664.68	22.5%	675.49
Above 4,664.68	27.5%	908.73

Source: Receita Federal do Brasil (RFB), 2025 table per Lei 14.848/2024.

How to use

Enter your gross monthly salary in the indicated field.
Select how many months you worked this year (1 to 12).
Click Calculate to see the 13th salary amount with deductions.
Check the split between the 1st installment (without IRRF) and the 2nd installment (with IRRF).
Use the Copy button to save the result.

Frequently Asked Questions

How to calculate the proportional 13th salary?

The proportional 13th salary is calculated by dividing the monthly salary by 12 and multiplying by the number of months worked. For example, someone who earns R$ 3,000 and worked 6 months is entitled to R$ 1,500 of 13th salary (3,000 ÷ 12 × 6 = 1,500). Each month worked counts as 1/12 of the salary.

Does the 13th salary have an INSS deduction?

Yes. INSS is deducted from the gross amount of the 13th salary using the 2025 progressive table (7.5% up to 14%, with a cap of R$ 8,157.41). The deduction is the same as applied to the monthly salary. The rate is calculated on the gross amount of the 13th salary, not on the monthly salary.

When is the 13th salary paid?

The first installment can be requested between February and November, or is paid after vacation. The second installment must be paid by December 20. The employer is required to pay the advance when the employee requests it, in the month of vacation or in December.

How is the 13th salary split into installments?

The first installment is an advance of up to half (50%) of the gross amount of the 13th salary, without IRRF deduction. The second installment, paid in December, receives the IRRF deduction on the remaining amount. INSS is deducted from both installments proportionally.

Can the employer fail to pay the 13th salary?

No. The 13th salary is a right guaranteed by law (Law No. 4,090/1962) for every CLT worker. Non-payment is a labor violation. If there is a delay, the worker can file a complaint in the Labor Court. This calculator does not provide legal advice; if in doubt, consult a lawyer or union.

Is this calculator free?

Yes. The 13th salary calculator is completely free, runs in your browser, and requires no registration. No data is sent to the internet.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

Tips & Advice

Remember that the calculated amount is an estimate based on the 2025 INSS and IRRF tables. Additional deductions such as health insurance, transportation allowance, or child support are not included and may reduce the final net amount. If you have dependents, the actual IRRF may be lower due to the dependent deduction. For the exact amount, check your 13th salary pay stub or your company's HR department. Values may change each year as official tables are updated.

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