The 13th Salary (Décimo Terceiro Salário) is a mandatory annual bonus under Brazilian labor law (CLT), paid to all formal employees in two installments at the end of the year.
Key Requirements & Schedule
- First Installment (50%): Paid between February 1 and November 30, calculated on half of the employee's base monthly salary without tax deductions.
- Second Installment (50%): Paid by December 20, with mandatory income tax (IRRF) and social security (INSS) deductions applied to the full bonus amount.
- Pro-Rata Calculation: Accrues at 1/12th for every month in which an employee worked at least 15 calendar days.