Brazil 13th salary deadlines and regulations for 2026

In Brazil, companies have until November 30, 2026, to pay the first installment of the 13th salary. This benefit applies to urban, rural, domestic, and casual workers, as well as apprentices and public servants. The first installment is equivalent to 50% of the gross salary without deductions, while the second installment must be paid by December 18, 2026. Although the legal deadline is December 20, the payment is being moved to Friday, December 18, because the 20th falls on a Sunday.

The second installment is subject to mandatory deductions for Social Security (INSS) and Income Tax (IRRF) calculated on the total benefit amount. For those with variable income, such as overtime or commissions, the calculation is based on monthly averages. To qualify for a 1/12 fraction of the benefit for a specific month, an employee must have worked at least 15 days during that period.

Approximately 80 million people, including retirees and pensioners through the INSS, are expected to receive the benefit. While most formal workers are covered, certain groups such as interns, self-employed individuals, and those dismissed for just cause are generally excluded. Failure to meet payment deadlines may result in fines for employers.