Brazil 13th salary 2026 payment deadlines and rules

In Brazil, employers must pay the first installment of the 2026 13th salary by November 30. Because the legal deadline for the second installment, December 20, falls on a Sunday, the payment must be completed by Friday, December 18.

The first installment consists of half of the gross salary without deductions. The second installment includes mandatory deductions for INSS and Income Tax, which are calculated based on the total benefit amount. New taxation rules for 2026 indicate that workers earning up to R$ 5,000 per month will be exempt from Income Tax, while those earning above this threshold may see reduced deductions depending on their salary bracket.

Eligibility extends to all workers under the CLT regime, including urban, rural, domestic, and casual workers, as well as public servants and INSS retirees or pensioners. The amount is proportional to the time worked during the year, with 15 days or more counting as a full month. Exclusions include employees dismissed for just cause, independent contractors (PJ), self-employed individuals, and interns.