R$ 3,000, full year
- Input
- R$ 3.000,00, 12 avos, sem dependentes
- Expected output
- 1ª R$ 1.500,00; 2ª líquida R$ 1.251,40 (INSS R$ 248,60; IRRF R$ 0,00)
Total net 13th: R$ 2,751.40.
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13th salary second installment 2026 Brazil
The second 13th-salary installment is the one that carries every deduction, which is why it is usually smaller than the first. The legal deadline is December 20, which in 2026 is a Sunday; the law does not say what to do in that case, and the way to avoid depending on it is to be paid earlier.
Total net 13th: R$ 2,751.40.
Total net: R$ 4,068.49. Below R$ 5,000.00 the 13th IRRF is zero.
Total net: R$ 4,973.39. With 2 dependents IRRF drops to R$ 280.83 and the second installment rises to R$ 2,077.66.
Total net: R$ 6,717.36. No reduction (above R$ 7,350.00) and INSS at the ceiling.
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.
By December 20, under article 1 of Lei 4.749/1965. In 2026 it is a Sunday, and the law does not detail what happens when the 20th falls on a weekend.
Because INSS and IRRF on the whole 13th are taken only from it. The first installment is paid with no deductions, so the second must absorb all of them.
No. The base is the whole 13th, with the progressive brackets and the ceiling. Calculating on half only would understate the deduction: on R$ 6,000.00 it would be R$ 248.60 against the correct R$ 641.51.
⚠️ 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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