Décimo terceiro salário: Brazil's 13th salary explained

By the HRPricing editorial teamReviewed October 18, 2026How we research and score

Décimo terceiro salário (the 13th salary) is a mandatory extra month of pay in Brazil: each employee earns 1/12 of December pay for every month worked in the year (Lei 4.090/1962). It is paid in two parts: an advance of half the previous month's salary between February and November, and the balance by December 20 (Lei 4.749/1965, checked October 18, 2026).

Décimo terceiro salário is Brazil's legally required 13th month of pay, earned at 1/12 of December salary per month of service.

On this page
  1. How the two installments work
  2. Example: a BRL 16,940 monthly salary
  3. What it means if you hire through an EOR
  4. Related terms

How the two installments work

  • First installment: half of the salary received in the previous month, paid once between February and November. The employer does not have to pay every employee in the same month. An employee who asks in January can take it with their vacation.
  • Second installment: the full 13th salary, less the advance, by December 20.
  • Dismissal without just cause mid-year: the employee is owed the pro-rata 1/12 per month worked (Lei 4.090, art. 3). If the advance was larger, the employer may offset it against that amount and other labor credits.

Example: a BRL 16,940 monthly salary

13th salary on BRL 16,940 a month, regular-regime services company
LineAmount
First installment (half of the prior month)BRL 8,470
Full 13th salaryBRL 16,940
Employer INSS at 20%BRL 3,388
FGTS deposit at 8%BRL 1,355.20
All employer charges at 35.8% (INSS, RAT 2%, terceiros 5.8%, FGTS)BRL 6,064.52
Total cost of the 13th to the employerBRL 23,004.52

Sources: Lei 4.090, Lei 4.749, Lei 8.212 and Lei 8.036 (planalto.gov.br), checked Oct 16 to 18, 2026. RAT varies 0.5% to 6% by risk and FAP.

BRL 16,940 a month is USD 40,000 a year at the October 16, 2026 ECB cross rate. With the vacation one-third on top, the employer cost reaches 50.89% of base salary; the full stack is on our Brazil EOR page, and pay levels are on Brazil salary data.

What it means if you hire through an EOR

Budget 13 salaries a year, not 12. Ask whether the EOR accrues the 13th each month (1/12, or 8.33% of salary) or bills it in November and December. Check that the quote shows the 13th and its INSS and FGTS charges as separate lines. Published EOR fees of $99 to $699 a month (October 2026) come on top; see EOR pricing and the international employee cost calculator.

Frequently asked questions

What is décimo terceiro?
Décimo terceiro salário is Brazil's mandatory 13th salary: 1/12 of December pay for each month worked, so a full year earns one extra month (Lei 4.090/1962).
When is the décimo terceiro paid?
In two parts. The advance, half of the previous month's salary, is paid between February and November. The rest is due by December 20 (Lei 4.749/1965).
How is the 13th salary calculated in Brazil?
Take December salary, divide by 12 and multiply by the months worked in the year. A full year on BRL 16,940 a month earns BRL 16,940; the first installment is half of the prior month's salary, BRL 8,470.
Do employers pay INSS and FGTS on the 13th salary?
Yes. Employer INSS (20%), RAT, terceiros and the 8% FGTS deposit all apply. On a BRL 16,940 13th salary the regular-regime charges at 35.8% come to BRL 6,064.52.
Sources (6)
  1. Presidencia da Republica (planalto.gov.br): Lei 4.090/1962 (gratificacao de Natal) (checked Oct 16, 2026)
  2. Presidencia da Republica (planalto.gov.br): Lei 4.749/1965 (payment of the 13th salary) (checked Oct 18, 2026)
  3. Presidencia da Republica (planalto.gov.br): Lei 8.212/1991 (social security contributions) (checked Oct 16, 2026)
  4. Presidencia da Republica (planalto.gov.br): Lei 8.036/1990 (FGTS) (checked Oct 16, 2026)
  5. European Central Bank: Euro foreign exchange reference rates (checked Oct 16, 2026)
  6. Native Teams: Pricing (checked Oct 18, 2026)

This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.