Brazil’s 13th salary in 2026: deadlines, calculation with averages and tax

The first installment of Brazil's 2026 13th salary (a mandatory year-end bonus under Brazilian law) must be paid by Monday, November 30, and the second by December 20, which falls on a Sunday this year: in practice, payment must go out by Friday, December 18. It is also the first year-end bonus with the income tax reduction of Lei nº 15.270/2025, which zeroes tax on a 13th salary of up to R$5,000. Below are the calendar, a calculation with averages, common mistakes and what employees should check.

How the 13th salary works

Lei nº 4.090/1962 entitles employees to 1/12 of their December pay for each month of service, and a fraction of 15 or more days worked counts as a full month. Lei nº 4.749/1965 splits the payment into two installments:

• First installment (advance): paid between February and November, equal to half of the previous month's salary. It can be paid in different months for different employees, and it comes with vacation pay for anyone who requested it in January.
• Second installment: by December 20, with the full amount minus the advance.

Decreto nº 10.854/2021 adds the details: employees with variable pay receive 1/11 of their variable earnings from January to November, plus the fixed part, with a review by January 10, when December is included. Legal and justified absences do not reduce the 13th.

Who is entitled

Every employee with a formal contract under the CLT (Brazil's Consolidated Labor Laws), including outsourced workers; those hired during the year receive a proportional amount. On termination, the proportional 13th is paid with the severance amounts, except in a dismissal for just cause.

During leave, the bill is split:

• Sick leave (auxílio por incapacidade temporária): the employer pays the twelfths for the months worked, including the first 15 days of leave, and the INSS (Brazil's social security institute) pays an annual bonus (abono anual) in proportion to the benefit period (Lei nº 8.213/1991, art. 40), which workers can check in the Meu INSS app.
• Work accident: under Súmula 46 of the TST (a consolidated precedent of Brazil's Superior Labor Court), these absences are not counted against the 13th, but how the cost is split between employer and INSS is disputed. Check with your legal team and the collective agreement.
• Maternity leave: it does not reduce the 13th. As a rule, the employer pays the amount and offsets the share for the leave period against social security contributions.

2026 calendar

Date	What happens
January	Deadline for employees to request the first installment with their vacation pay
February to Nov 30 (Monday)	First installment, with no INSS or income tax; 8% FGTS (the employer-funded severance fund) applies
By Dec 18 (Friday)	Second installment; social security contribution on the 13th; annual payroll in eSocial; FGTS on November payroll
By Jan 10, 2027 (Sunday)	True-up for variable pay; schedule it for the previous business day
Jan 20, 2027	FGTS and IRRF (income tax withheld at source) on the second installment

Moving the payment to December 18 follows the practice for deadlines that fall on weekends: in 2025, according to Agência Brasil, the second installment had to be deposited by Friday, December 19. For the social security contribution on the 13th, Decreto nº 3.048/1999 requires paying on the previous business day when banks are closed on the 20th.

Calculation example with averages

An employee with a fixed salary of R$3,080.00 and regular overtime. Variable earnings from January to November (overtime and its knock-on effects) add up to R$2,772.00: an average of R$252.00 a month (R$2,772.00 ÷ 11), the same through October.

Step	Amount
First installment, by Nov 30: (R$3,080.00 + R$252.00) ÷ 2	R$1,666.00
FGTS on the first installment (8%)	R$133.28
Full 13th (12/12): R$3,080.00 + R$252.00	R$3,332.00
(−) Advance	R$1,666.00
(−) INSS on R$3,332.00, calculated separately	R$288.44
(−) IRRF: 13th up to R$5,000, tax zeroed by the reduction	R$0.00
Net second installment, by Dec 18	R$1,377.56
FGTS on the second installment (8% of R$1,666.00)	R$133.28

INSS follows the 2026 progressive brackets: 7.5% on R$1,621.00, 9% on R$1,281.84 and 12% on R$429.16, for a total of R$288.44. If December changes the annual average, the difference is settled in the January true-up. Each month with fewer than 15 days worked because of unjustified absences would cost 1/12, about R$277.67 in this example.

Above R$5,000, income tax comes back: a 13th of R$6,000.00 has R$385.10 withheld, as shown in our guide to the income tax exemption up to R$5,000.

The 13th in eSocial

According to the eSocial Guidance Manual (eSocial is the government's digital labor and payroll reporting system):

• First installment: reported in the S-1200 event for the month of payment, under payroll item nature 5504 (advance), with FGTS only.
• Annual payroll: S-1200 with indApuracao = 2 and period 2026, with item 5001 for the full amount and 9214 to deduct the advance, followed by the annual S-1299 closing event. The deadline is December 20, moved to the previous business day; in 2026, the 18th.
• S-1210: it has no annual period; payments are reported in the month they were made.
• Variable pay true-up: item 5005 (supplementary 13th), in the December or January payroll.

Common mistakes

1. Paying the second installment on Monday, December 21.
2. Deducting INSS or income tax from the first installment.
3. Adding the 13th to the December salary to calculate INSS.
4. Leaving out averages of overtime, night-shift premiums and commissions, or the effect of regular overtime on DSR (paid weekly rest), which the TST requires for hours worked from March 20, 2023 (OJ 394 of SDI-1, a case-law guideline).
5. Deducting twelfths for justified absences, such as those covered by a doctor's note.
6. Forgetting the January true-up for variable pay.
7. Running payroll without the income tax reduction on the 13th.

Under the fine schedule in Portaria MTE nº 1.131/2025 (a Ministry of Labor ordinance), breaching the 13th salary rules carries a fine of R$176.03 per affected worker, doubled for repeat offenses. Since averages and twelfths depend on reliable records, cross-check payroll with time tracking: in TIRVU+, time clock, shift schedules, hour banks and absenteeism are recorded by employee and site, ready to feed the payroll system that calculates the 13th.

For employees: how to check

• Twelfths: count the months with at least 15 days worked.
• First installment: about half of your salary, including the average of variable pay, with no deductions.
• Second installment: INSS on the full 13th, and zero income tax if your 13th is up to R$5,000.00.
• Outsourced workers: the rights are the same, and the service company (your employer) pays. The client company is secondarily liable for the period of service (Lei nº 6.019/1974, art. 5-A, § 5). In public contracts with dedicated labor, Lei nº 14.133/2021 allows the government to deposit amounts in an escrow account and make payments conditional on proof that labor obligations were paid (art. 121, § 3). If a new company takes over your post, the outgoing one pays the proportional 13th on termination, and the new one counts twelfths from your hiring date.
• Not paid? Go to HR with your payslips, then to your union. You can file a complaint online with the Ministry of Labor and Employment, using a gov.br login, with your data kept confidential. In the Labor Court, the deadline is two years after the contract ends, for amounts from the last five years.

In TIRVU+, the 13th salary payslip is available in the app through the employee portal, with an electronic signature valid under ICP-Brasil (Brazil's public key infrastructure).

What to do now

• List who already received the first installment with vacation pay
• Check twelfths for new hires, terminations, leaves and unjustified absences
• Calculate averages of variable pay, including knock-on effects
• Pay the first installment by Nov 30 and the second by Dec 18
• Validate income tax on the 13th with the Lei nº 15.270 reduction
• Update dependents' CPF (taxpayer ID) numbers before Nov 23, when eSocial starts validating them
• Send the annual S-1200 and S-1299 and pay INSS on the 13th by Dec 18
• Schedule the variable pay true-up by Jan 8, 2027
• File proof of payment by site and contract for the client

Frequently asked questions

Can the employer pay the 13th in a single installment?

Yes, as long as the full amount is paid by November 30, the deadline for the advance. Paying everything only in December breaks the law.

Do employees on INSS leave receive the 13th?

Yes, from two sources: the employer pays the twelfths worked, and the INSS pays the annual bonus in proportion to the benefit.

Do absences covered by a doctor's note reduce the 13th?

No. Only unjustified absences that leave a month with fewer than 15 days worked remove 1/12.

Conclusion

In 2026, the 13th salary brings two practical changes: the second installment moves up to December 18, and it is the first year-end calculation with the income tax reduction. Everything else follows the usual rules — twelfths, averages, deductions only on the second installment and the annual payroll in eSocial — and that is exactly where mistakes happen.

Want to close the 13th salary with time records, absences and hour banks already checked, and the payslip signed in the app? Talk to the Tirvu team and see how it works in your operation.

Sources

• Lei nº 4.749, de 12 de agosto de 1965 — Chamber of Deputies
• Decreto nº 10.854, de 10 de novembro de 2021 — Chamber of Deputies
• Manual de Orientação do eSocial S-1.3 (eSocial Guidance Manual) — eSocial
• Portaria MTE nº 1.131/2025, fine schedule — Ministry of Labor and Employment
• Segunda parcela do décimo terceiro deve ser depositada até dia 19 — Agência Brasil

This content is for informational purposes only and does not replace specialized legal advice.