13th salary: when it is paid and who is entitled to receive it

See the answers to the most frequently asked questions about paying your 13th salary:

Who is entitled to receive the 13th?

According to legislation, anyone who worked for 15 days or more during the year, and was not fired for just cause, is entitled to receive the Christmas bonus. The amount is proportional to the period worked. In other words, if the employee worked 12 months, the value of the 13th will correspond to his total salary. If you have worked for 6 months a year, the bonus will be 50% of your monthly salary.

How is the 13th salary calculated?

The worker is assured that for each month worked there is the right to receive the extra amount corresponding to 1/12 (one twelfth) of his salary in the corresponding year. To calculate the benefit, the gross salary is divided by 12 and multiplied by the number of months worked. Income tax and the contribution to the National Social Security Institute (INSS) are deducted from the amount – in the same way as with salary, month by month.

When is the thirteenth salary paid?

By legal determination, the first installment of the 13th must be paid by November 30th of each year. The second installment can be paid until December 20th. The employer can also make full payment – ​​respecting the first date.

13th for INSS retirees and pensioners

Between the months of April and May, this portion of the population receives the 13th in a single installment – ​​the rule has been in effect since 2020. However, those who became entitled to retirement or pension from the National Social Security Institute (INSS) from June 2024 will receive the 13th between November 25th and December 6th. The payment order will be based on the value of the benefit.