13th Salary Calculator 2026

Calculate the 1st installment (advance by November), 2nd installment (with 2026 INSS and income tax by December) and total net 13th salary.

The link keeps what is on screen.

Total net 13th salaryR$ 4.973,39

1st installment (by Nov 30)R$ 3.000,00

2nd installment (by Dec 20)R$ 1.973,39

Installment breakdown

Proportional gross 13th: R$ 6.000,00
1st installment (by Nov 30): R$ 3.000,00
INSS on 13th salary: − R$ 641,51
Exclusive source income tax (2026): − R$ 385,10
2nd installment (by Dec 20): R$ 1.973,39
Total net 13th salary: R$ 4.973,39
Employer FGTS deposit (8%): R$ 480,00

Variables used in the calculation

Official rules and tables

INSS 2026: rates and ceiling: 7,5% / 9% / 12% / 14% · R$ 8.475,55 · Portaria MPS/MF 13/2026
Income tax 2026: zero up to: R$ 5.000,00 · Lei 15.270/2025
Income tax 2026: reduction phases out at: R$ 7.350,00 · Lei 15.270/2025
Income tax: top rate: 27,5% · Receita Federal
Deduction per dependent: R$ 189,59
Monthly simplified deduction: R$ 607,20
FGTS: 8%
Max transport voucher deduction: 6% · Lei 7.418/1985

How is it calculated?

The 1st installment pays 50% of the proportional gross 13th salary with no tax deductions by November 30. The 2nd installment (by December 20) deducts 2026 progressive INSS, exclusive-at-source income tax (including the Law 15.270/2025 reduction that zeroes tax up to R$ 5,000), and the 1st installment advance.

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Use from the terminal (JSON)

This tool also runs outside the site: the cli.js script uses the same logic as this page and returns the result as JSON. Parameters are the same as this page's URL — copy the command below with the values on screen.

Deno

deno run -q "https://tools.thecodecodex.com/cli.js?tool=thirteenth-salary"

Node.js / Bun

curl -s https://tools.thecodecodex.com/cli.js | node --input-type=module - thirteenth-salary bruto=…

Parameter	Description	Default
bruto	salário bruto mensal	6000
meses	meses trabalhados no ano (1-12)	12
media	média mensal de horas extras/comissões	0
dep	dependentes no IR	0
pensao	pensão alimentícia	0

Requires Deno, Node.js or Bun. With Deno the script runs with no permissions: it cannot read files or access the network. Central Bank indicators are from the day the site was published.

Installment breakdown

Official rules and tables

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