13th Salary Calculator (Brazil)

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net 13th salary brazil

Net 13th salary with INSS and IRRF

The 13th salary looks simple until people compare the gross expectation with the net amount of the second installment.

Where the difference comes from

The first installment usually comes without IRRF; the second one concentrates deductions and creates the classic “where did my money go” moment.
Worked months, proportional entitlement and dependents can materially change the outcome, especially when the employee did not work the full year.

Useful examples

Full year

Input: 12 avos + 0 dependentes
Expected output: 13º integral com descontos na 2ª parcela

Classic CLT scenario.

Proportional

Input: 7 avos + 2 dependentes
Expected output: Valor proporcional com redução na base do IRRF

Useful for hires made during the year.

Full tool FAQ

What are avos in the 13th salary calculation?

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.

Does the first installment have income-tax withholding?

Which installment has INSS deducted?

How does the proportional 13th work?

Do dependents help reduce income tax on the 13th?

Is FGTS deposited on the 13th salary?

Which workers are entitled to the 13th salary?

Can the 13th payment deadline change?

Frequently asked questions

Why is the second 13th-salary installment smaller?

Because INSS and IRRF are usually deducted from it, while the first installment is generally cleaner.

Do dependents affect the 13th salary too?

Yes. They reduce the IRRF taxable base in the December-period calculation.

Next steps