13th Salary Calculator
Calculate your 13th salary (Christmas bonus) proportionally based on months worked, including INSS and income tax deductions
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Understanding the 13th Salary
What is the 13th Salary?
The 13th salary, also known as Christmas bonus, is an additional payment equivalent to one month's salary that employees receive at the end of the year. It's calculated proportionally based on the months worked during the year.
- Mandatory payment in many countries
- Calculated proportionally to months worked
- Subject to INSS and income tax deductions
- Usually paid in November or December
Calculation Method
The 13th salary is calculated by dividing your annual salary by 12 and multiplying by the months worked. Deductions for INSS and income tax are then applied to determine the net amount.
Formula:
13th Salary = (Monthly Salary × Months Worked) ÷ 12
Payment Schedule and Rights
First Installment
Usually paid between February and November, equivalent to 50% of the previous year's salary.
Second Installment
Paid by December 20th, completing the remaining amount with applicable deductions.
Single Payment
Some employers choose to pay the full amount in December in a single installment.
Tax Deductions
The 13th salary is subject to the same tax deductions as regular salary:
| Tax Type | Rate | Maximum |
|---|---|---|
| INSS | 7.5% to 14% | $908.85 |
| Income Tax | 0% to 27.5% | No limit |