One of the country’s main employee benefits, the thirteenth salary, has its second installment deposited to 95.3 million Brazilians by December 19th for workers with formal employment contracts . The first installment was paid by November 28th, as required by law.
According to the Inter-Union Department of Statistics and Socioeconomic Studies (Dieese), the extra salary will inject R$ 369.4 billion into the economy this year . On average, each worker should receive R$ 3,512, adding the two installments together.
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- Government confirms minimum wage of R$ 1,621 in 2026.
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- The unemployment rate falls to 5.4%, the lowest since 2012.
These dates only apply to active workers. As in recent years, the thirteenth salary for retirees and pensioners of the National Social Security Institute (INSS) was paid in advance. The first installment was paid between April 24 and May 8. The second was deposited from May 26 to June 6.
Who is entitled?
According to Law 4.090/1962 , which created the Christmas bonus, retirees, pensioners, and those who worked with a formal employment contract for at least 15 days are entitled to the thirteenth salary . Therefore, any month in which an employee has worked 15 days or more will be counted as a full month, with full payment of the bonus corresponding to that month.
Workers on maternity leave and those absent due to illness or accident also receive the benefit. In the case of dismissal without just cause, the thirteenth salary must be calculated proportionally to the period worked and paid along with the severance pay. However, the worker loses the benefit if dismissed with just cause.
Proportional calculation
The thirteenth salary will only be paid in full to those who have worked for at least one year at the same company. Those who have worked for less time will receive a proportional amount. The calculation is done as follows: for each month in which the employee works at least 15 days, they are entitled to one-twelfth (1/12) of the total December salary. Thus, the calculation of the thirteenth salary considers 15 days worked as a full month.
The rule that benefits the worker harms them in the case of excessive unjustified absences. The entire month will be deducted from the thirteenth salary if the employee fails to work more than 15 days in the month and does not justify the absence.
Taxation
Workers should be aware of the taxation of their thirteenth salary. The thirteenth salary is subject to Income Tax, Social Security contributions (INSS), and, in the case of the employer, the Guarantee Fund for Length of Service (FGTS). However, these taxes are only levied on the second installment payment.
The first half of the salary is paid in full, without deductions. The taxation of the thirteenth salary is reported in a special field on the annual Individual Income Tax return.
This article was updated at 2:57 PM to clarify the deadline for payment of the second installment of the thirteenth salary.
