Thirteenth Salary: When is the First Installment Due and Who Is Eligible?

When it's time to receive your thirteenth salary, find out when the first installment will be due, who is eligible, and how the calculation works!

The thirteenth salary is one of the most anticipated labor rights for Brazilians.

Established by Law 4,090 of 1962, it represents relief at the end of the year for millions of workers.

Whether it's to pay off debts, invest, or even secure gifts for the end of year holidays.

However, many still have doubts about how it works, how it is calculated and, most importantly, when and who is entitled to the thirteenth salary.

This detailed guide will answer these questions, providing a complete overview of what to expect from this additional compensation.

In addition to presenting essential information so that the worker fully understands this right.

Find out more below:

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When is the first installment of the thirteenth salary paid?

Traditionally, the thirteenth salary is paid in two installments.

The law states that the first payment must be made between February and November, but in practice, most companies choose to make the payment by November 30th.

This choice facilitates cash flow and allows the worker to receive the amount close to the end of the year festivities.

However, the employee can also request an advance on the first installment of the vacation, a common practice in some companies.

This request, however, needs to be made in advance, preferably at the beginning of the year, so that the company can schedule payment.

The second installment of the thirteenth salary must be paid by December 20th.

Unlike the first, which is only half of the worker's gross salary.

This portion is subject to social security and income tax discounts, if the worker falls within the tax bracket.

These discounts only occur on the second installment.

This ensures that the worker has a little more financial flexibility in the first instance, when these withholdings are not yet applied.

Companies and employers are responsible for honoring this commitment within the established deadlines, as failure to do so may result in fines and penalties.

The payment of the thirteenth salary represents a significant increase in consumption in the last quarter of the year and is an important economic incentive.

Therefore, both employees and employers must be aware of deadlines and planning to ensure that payments are made correctly and within the period stipulated by law.

Who is entitled to the Thirteenth Salary?

The right to the thirteenth salary is guaranteed to all registered workers.

Whether they are hired under the CLT (Consolidation of Labor Laws), domestic workers with a formal contract, rural workers or temporary workers.

For a worker to be entitled to this benefit, he or she must have provided services for at least 15 days in the year for the same employer.

This means that even those who started working at the company during the year are entitled to a proportional share of the thirteenth salary.

As long as you have completed the minimum number of days worked.

In addition, INSS retirees and pensioners also receive the thirteenth salary.

Payment to these beneficiaries occurs on specific dates, generally earlier than for private sector workers.

In 2023, for example, the federal government chose to make the first installment payment to retirees and pensioners between May and June.

As a measure to help the population face economic challenges.

The second installment usually follows the standard schedule, being paid by December.

However, it is important to clarify that interns are not entitled to the thirteenth salary.

They are not considered employees with an employment contract, since they are hired under an internship regime.

This is because the internship is governed by specific legislation, which does not include this type of benefit.

On the other hand, companies that wish to offer extra assistance to interns can grant a bonus at the end of the year, but this is not considered a thirteenth salary.

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How does the Tenth Calculation Work?

Calculating the thirteenth-month salary is relatively simple, but involves some specifics. Basically, it's proportional to the employee's work time during the year.

For workers who have completed 12 months of employment, the amount will be equivalent to the gross monthly salary, divided into two installments.

However, if the employee joined the company in the middle of the year, the calculation will be based on the months worked.

Each month worked, with a minimum of 15 days, counts as one twelfth of the salary.

The formula for calculating the proportional thirteenth is: (salary ÷ 12) × number of months worked.

For example, if a worker started in May and his salary is R$ 3,000, he will receive: (3000 ÷ 12) x 8 = R$ 2,000, considering 8 full months of work.

The first installment corresponds to 50% of the calculated value, and the second installment includes INSS discounts and, in some cases, Income Tax.

To better illustrate, the following table presents examples of calculating the thirteenth salary for different salary scenarios:

Gross Salary	Months Worked in the Year	Total Value of 13th	1st Installment	2nd Installment (with discounts)
R$ 2,000.00	12	R$ 2,000.00	R$ 1,000.00	R$ 950.00
R$ 3,000.00	8	R$ 2,000.00	R$ 1,000.00	R$ 950.00
R$ 4,500.00	6	R$ 2,250.00	R$ 1,125.00	R$ 1,050.00
R$ 5,000.00	12	R$ 5,000.00	R$ 2,500.00	R$ 2,375.00

The table highlights how the calculation varies according to salary and time worked.

For those who worked the entire year, the benefit is full; for those who joined during the year, it is proportional.

It is worth remembering that the value of the second installment decreases due to mandatory discounts.

Discounts and Taxes on the Tenth

Only the second installment of the thirteenth salary is eligible for INSS deductions and, if the amount is within the taxable range, Income Tax deductions.

These discounts are calculated based on the total amount of the thirteenth salary and can significantly impact the final amount to be received.

For the INSS, the rate table applied varies according to the worker's salary range, and the discount follows the same rule applied to the monthly salary.

For example, for salaries up to R$ 1,320.00, the discount is 7.5%. For higher incomes, such as up to R$ 6,433.57, the rate can reach 14%.

Income tax is only deducted from those who exceed the exemption limit, which means that many low-wage workers will not see a reduction in their second installment.

For those who receive above the exemption ceiling (in 2023, R$ 1,903.98), IR is applied according to the progressive table.

These discounts are made directly by the company and passed on to the government, which prevents the worker from having to worry about payment.

Although the discounts reduce the final value of the thirteenth.

They represent mandatory contributions and ensure that the worker continues to contribute to social security, which ensures future benefits, such as retirement and pensions.

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Benefits and Economic Impact of the Thirteenth Salary

The payment of the thirteenth salary is an achievement for workers and plays a fundamental role in the Brazilian economic scenario.

When paid at the end of the year, the thirteenth salary injects billions of reais into the economy, benefiting commerce, tourism and services.

At a time when families are preparing for the holidays and the start of a new year, the benefit boosts consumption and stimulates the market.

In this way, generating temporary jobs and boosting the local and national economy.

For workers, the thirteenth salary allows them to pay off debts, make planned purchases, and even invest in education or courses for the following year.

Although many families use this amount for festive expenses, there is a growing awareness about the responsible use of the thirteenth salary.

In other words, it can be used for emergency reserves or financial investments, increasing financial security in the medium and long term.

On the other hand, for companies, paying the thirteenth birthday requires financial planning and organization.

Many people prepare throughout the year, creating specific reserves to cover this expense, in order to avoid surprises at the end of the year.

In the public sector, the thirteenth salary also represents a budgetary challenge, as many state and municipal governments need to reorganize their accounts to ensure timely payment.

Conclusion

The thirteenth salary is an essential right for Brazilian workers and represents a significant boost to the economy.

With established deadlines and clear calculation rules, it guarantees additional income that makes a difference for millions of families.

It is the worker's responsibility to understand their rights and how they are calculated, while companies need to organize themselves to fulfill this obligation.

By understanding the timeframes and calculations involved, Brazilians can better plan how to use this extra income and contribute to their own financial well-being and the country's economy.

This article sought to clarify the main points about the thirteenth salary, addressing deadlines, rights, calculations and economic impacts.

With proper planning, both companies and workers can make the most of this right.

In this sense, it symbolizes much more than extra pay: it is a reflection of the fight for rights and a stimulus for Brazil's social and economic development.

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