13th Salary Guide: First & Second Installment Calculation & Deductions
13th Salary (Décimo Terceiro) master guide: 1st installment deadline (Nov 30), 2nd installment deductions (Dec 20), INSS/IRRF brackets, and formula calculator.
How is the 13th Salary (Décimo Terceiro) calculated and when must installments be paid?
Calculadora do 13º Salário: 1ª Parcela (Sem Descontos) & 2ª Parcela
Prazos legais: 1ª parcela até 30 de novembro | 2ª parcela até 20 de dezembro (Leis nº 4.090/62 e 4.749/65)
The Mathematical Formula: 1st vs. 2nd Installment Execution
Enacted in 1962, the Gratificação de Natal is calculated based on December gross compensation. For employees who worked the entire calendar year (January through December), the baseline is their full contractual monthly compensation.
The first installment corresponds to exactly 50% of the employee's current monthly wage. Under statutory law, employers cannot deduct INSS, income tax (IRRF), or transport vouchers from the first installment. The second installment reconciles the remaining 50% balance, but bears 100% of the statutory taxes calculated on the entire gross remuneration. Consequently, employees frequently notice that their net deposit on the second installment is visibly lower than the first.
Variable Remuneration Averaging and 15-Day Work Rule
For employees who earn overtime (horas extras), night differentials (adicional noturno), hazard pay (insalubridade/periculosidade), or sales commissions, the calculation requires computing the arithmetic average of all variable remuneration earned between January and November for the initial installment, followed by a final balancing adjustment in January reflecting December earnings.
Under the statutory 15-day rule (Lei 4.090/62, Art. 1º, § 2º), an employee earns 1/12 of the annual bonus for every calendar month in which they worked at least 15 calendar days. Months with fewer than 15 worked days (e.g. starting a job on the 20th of a month) are excluded from the annual multiplier.
Official 13th Salary Payment Schedule and Tax Attribution
| Installment | Legal Deadline | Percentage of Salary | Deductions Applied | Basis of Calculation |
|---|---|---|---|---|
| 1ª Parcela (Adiantamento) | Nov 30 (or upon vacation request) | 50% of Gross Salary | NONE (0% Deductions) | Current Gross Wage |
| 2ª Parcela (Quitação) | Dec 20 | Remaining 50% Balance | Full INSS + Full IRRF | Full Year Consolidated Gross |
| Ajuste de Comissões (Variable) | Jan 10 of following year | Reconciliation of Dec hours | Difference in INSS/IRRF | Full 12-month average |
Step-by-Step Mathematical Calculation of the 13th Salary
Determine Qualifying Months (Fração 15 Dias)
Count the total months between January and December with at least 15 worked days to establish your fraction (e.g. 8/12).
Calculate Proportional Gross Base
Multiply contractual gross wage by the months fraction, adding the average monthly value of overtime and commissions.
Calculate 1st Installment (50% Flat)
Divide proportional gross base by 2. This exact amount must be deposited without any deductions by November 30.
Calculate 2nd Installment Deductions
Apply the progressive INSS table and progressive IRRF brackets to the consolidated gross base; subtract these taxes and the 1st installment to find the final net payout.
Fundamentação Legal e Fontes Oficiais
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"Employees often suspect payroll errors on the second installment because it appears significantly smaller. HR managers should communicate clearly: 100% of the entire year's INSS and IRRF taxes are deducted exclusively from the December installment."
"Use the 1st installment of your 13th salary to eliminate expensive revolving debt or prepay property taxes (IPTU/IPVA) at a cash discount, rather than allocating it entirely to holiday consumption."
Perguntas Frequentes (FAQ)
Can I request my 13th salary installment to be paid during my vacation?▼
Yes. Under Article 2, § 2 of Law 4.749/1965, an employee can request the first installment of their 13th salary to be paid alongside their vacation pay, provided they submit the written request during January of the corresponding year.
Does an employee on sick leave (auxílio-doença) receive the 13th salary?▼
The employer pays the proportional 13th salary for the months worked (including the first 15 days of sick leave). For the period the worker receives INSS benefits, the INSS pays the corresponding proportional bonus directly (Abono Anual).
What penalty does an employer face for paying after December 20?▼
Late payment of either installment constitutes an administrative labor infraction under Law 7.855/1989, subjecting the employer to a fine of R$ 170.26 per affected employee, which doubles upon repeat violation, in addition to potential collective labor fines.
