Brazil: 13th salary and November 2026 payment schedules

In Brazil, the 2026 payment schedule for the 13th salary (Christmas bonus) and monthly wages involves several key deadlines. For private sector workers under CLT, the first installment of the 13th salary must be paid by November 30. The second installment, which includes mandatory deductions for INSS and Income Tax, is due by December 18, as the legal deadline of December 20 falls on a Sunday.

A specific group of INSS beneficiaries, including retirees and pensioners who began receiving benefits in May 2026, will receive their 13th salary between November 24 and December 7. This group is distinct from those who received an advance earlier in the year.

Regarding monthly wages for October 2026, the deadline for payment is November 7, which is the fifth business day of the month. The calculation for the 13th salary must include variable remuneration such as commissions and habitual overtime, based on annual averages. Workers who have been employed for at least 15 days in a month are eligible for proportional benefits.