CLT Brazilian 13th Salary Calculator

13th salary — rule and example

Law 4,090/1962 sets the Christmas bonus (13º salário or gratificação natalina) at 1/12 of the monthly salary per month worked over the calendar year. Work 15 days or more in a given month and that month counts in full. The payment comes in two parts. The 1st instalment of 50% falls due by November 30 with no withholding, and the 2nd instalment by December 20, when INSS and IRRF apply to the full annual amount, less whatever already went out on the first.

Example: say an employee earns R$ 3,000/month and works the full 12 months. The annual 13th is 3,000 × 12/12 = R$ 3,000. Payroll books a monthly accrual of 3,000 ÷ 12 = R$ 250/month for balance-sheet provisioning. Had the person worked only 7 months, it would be 3,000 × 7/12 = R$ 1,750.

Brazilian context

Every CLT employee is covered, and that reaches domestic workers (Law 150/2015), rural workers and apprentices too. The base takes the salary together with habitual variable pay such as overtime, commissions, night premium and hazard or insalubrity additions. You will see it in payroll, in HR ERP systems like Senior, Totvs Protheus and ADP, and in accounting for the monthly provisioning of proventos a pagar. When a contract ends, the proportional 13th is paid in full on the rescission slip.

FAQ

Does maternity or sick leave count? Maternity leave counts as worked time for the 13th. Sick leave beyond 15 days suspends the contract, so the employer pays only the months worked and INSS covers the leave period.

Can the employee request the 1st instalment with vacation? Yes. Request it by 31 January of the same year and the 1st instalment goes out together with the vacation pay (art. 4 Decree 57,155/1965).

How is tax calculated? The 13th is taxed on its own, apart from the regular monthly salary (exclusive at source). On the 2nd instalment, the IRRF table runs over the gross 13th less the INSS already deducted.