브라질 13번째 급여 계산기
1차 및 2차 분할 납부, INSS 및 IRRF 포함 비례 13번째 급여를 계산합니다.
13th Salary Calculator: how Brazil's Christmas bonus works
The 13th salary (decimo terceiro) is a right of every formally employed worker in Brazil, guaranteed by Law 4,090/1962. It is calculated proportionally to the months worked in the year: each month with 15 or more days worked counts as a full month. The gross value is the monthly salary divided by 12, multiplied by months worked.
Payment is split into two installments: the 1st installment (50% of gross) is paid by November 30 with no deductions. The 2nd installment is paid by December 20, and INSS and IRRF deductions are calculated on the full 13th salary amount. Each dependent reduces the IRRF tax base by R$ 189.59.
In case of termination, the proportional 13th salary is part of the severance package. Workers dismissed for just cause lose the right to the proportional 13th salary. In dismissal without cause, resignation, or mutual agreement, the proportional 13th is paid normally.
자주 묻는 질문
When is the 13th salary paid?
The 1st installment (50% without deductions) is paid by November 30. The 2nd installment (remainder with INSS and IRRF deductions) is paid by December 20.
How is the proportional 13th calculated?
Divide the monthly salary by 12 and multiply by months worked. Each month with 15 or more days worked counts as a full month.
Does the 13th salary have INSS and IRRF deductions?
Yes. INSS and IRRF are calculated on the full 13th salary amount, but are charged only on the 2nd installment. The 1st installment is paid without any deductions.
Who is entitled to the 13th salary?
Every formally employed worker (CLT), including domestic, rural, and temporary workers. INSS retirees and pensioners also receive it.