13th salary first installment 2026 Brazil
The 13th-salary advance can be paid in any month from February to November, and the last day in 2026 is Monday, November 30. It is a payment with no deductions: the agreed amount is the amount that lands in the account, because INSS and income tax are left entirely for the second installment.
The R$ 200.69 INSS on the whole R$ 2,500.00 comes entirely out of the second installment; IRRF is zero.
The proportional amount is 5,400 ÷ 12 × 9; half of it is the first installment.
The habitual average of variable pay enters the base before it is split in two.
Here the second installment is already much smaller than the first, carrying R$ 641.51 of INSS and R$ 385.10 of IRRF.
Avos are the monthly fractions that make up the 13th: each complete month worked in the year is worth 1/12 (one avo), and a fraction of 15 days or more within a month also counts as a full avo. Someone who worked the whole year accumulates 12 avos and receives the full 13th, while someone who worked part of the year receives it proportionally. The calculator uses that number to multiply the salary by avos/12 and reach the gross 13th.
Under Lei 4.749/1965 the advance is paid between February and November, and the Ministry of Labor and Employment page gives November 30 as the final deadline. In 2026 that date is a Monday.
No. Both taxes are calculated on the whole 13th and taken from the second installment. That is why what you receive in the first equals its gross amount.
Not necessarily. Paragraph 1 of article 2 of Lei 4.749/1965 says the employer is not required to pay the advance in the same month to all employees, as long as it stays within the February to November window.
Yes, if you ask in January of the same year. Paragraph 2 of article 2 of Lei 4.749/1965 requires the employer to pay the advance when the vacation happens in that case.
⚠️ Educational simulation. The 1st installment has no INSS or income-tax deduction. The 2nd installment carries INSS and IRRF, computed on the full 13th.
Half of the 13th, paid with no INSS and no income tax. Gross equals net.
December 20 falls on a Sunday. Law 4.749/1965 and the Ministry of Labor and Employment page we consulted do not say what happens when the deadline falls on a weekend. Paying earlier avoids relying on that gap; confirm with the employer or the collective agreement.
Sources: Law 4.749/1965, arts. 1 and 2 (planalto.gov.br) and the Ministry of Labor and Employment page on the 13th salary (gov.br/trabalho-e-emprego).
2026 tables: INSS, Portaria MPS/MF 13/2026. IRRF, Law 15.191/2025 and Law 15.270/2025 (art. 3-A, par. 3: the monthly reduction also applies to the 13th; zero tax up to BRL 5,000 gross).
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