[REVISION HISTORY]

Brazil 13th-month salary regulations

3 recorded revisions of this situation.

What changed

2026-11-05 22:20 UTC → 2026-11-10 12:37 UTC · added ~~removed~~

Legal guidelines in Brazil establish how the 13th-month salary interacts with various financial obligations and employment standards. According to the Superior Court of Justice (STJ) Theme 192, child support payments calculated as a percentage of income must also apply to the 13th-month salary and vacation bonuses. If child support is established as a fixed amount rather than a percentage, its inclusion depends on the specific terms of the judicial sentence or legal agreement. Regarding the 2026 payment cycle, companies must provide the first installment, which is equivalent to 50% of the gross salary without deductions, to workers, public servants, and retirees by November 30. The second installment, which includes mandatory deductions for Social Security (INSS) and Income Tax (IRRF) calculated on the total benefit amount, is due by December 18. This adjustment is necessary because the standard December 20 deadline falls on a Sunday. 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. For INSS beneficiaries, including retirees and pensioners who began receiving benefits in May 2026, the 13th salary is scheduled for payment between November 24 and December 7. ~~This group is distinct from those who received an advance earlier in the year.~~ Approximately 80 million people are expected to receive the benefit. Eligibility requires at least 15 days of work within a month to qualify for a 1/12 fraction of the benefit. While the benefit applies to urban, rural, domestic, and casual workers, as well as apprentices, certain groups such as interns, self-employed individuals, independent contractors (PJ), and those dismissed for just cause are excluded. ~~Calculations must incorporate variable remuneration, such as commissions and habitual overtime, based on annual averages.~~

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