CLT 13th-salary & vacation calculator
Want to check whether HR got it right? See the net of your 13th salary or your vacation, with social security (INSS) and income tax already deducted.
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The amount from your contract or payslip, with no deductions and no extras (overtime, commission, night-shift premium). It's the base used to calculate both the 13th salary and vacation.
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Counts months with 15 days or more worked in that period. For the 13th salary, it's how many months you worked this year — 12 gives you the full 13th, less gives you the pro-rated amount (common if you were hired or left partway through the year). For vacation, it's the length of your accrual period, if it hasn't reached 12 months yet.
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Anyone you claim as a dependent on your income tax return — a child, a spouse with no income of their own, parents you support. Each dependent increases the amount deducted before tax, so the tax tends to be lower. Never filed a tax return? Count 1 for each child or spouse in that situation; if you have none, leave it at 0.
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The cash-out option: you can sell up to 1/3 of your vacation days and work through them instead of resting, receiving the money instead. That amount — plus its own one-third bonus — is exempt from social security (INSS) and income tax, so checking this box usually raises your net.
How the 13th salary is calculated
The 13th is pro-rated to the months worked in the year (each month with 15 days or more counts). INSS (social security) and income tax apply to it, calculated progressively. It's paid in two installments: the 1st by November 30, with no deduction; the 2nd by December 20, carrying all the deductions.
How vacation is calculated
Vacation adds the pro-rated salary plus the mandatory one-third bonus. You can sell one third of your vacation (the cash-out) — and that cash-out, with its own one-third, is exempt from INSS and income tax. The calculator handles all of it and shows the final net.
This applies to vacation taken on time. If it's already overdue (more than 12 months without being taken), the employer must pay it double, with the one-third bonus doubled too — a separate tax rule that this calculator doesn't include.
Official sources for this calculator
The numbers used here come straight from the law and the government's own tables — not our own estimate. Click through to check each one at the original source.
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2026 minimum wage & INSS ceiling
Interministerial Ordinance MPS/MF No. 13 (Jan 9, 2026): minimum wage set at R$ 1,621.00 and the INSS contribution ceiling at R$ 8,475.55, with brackets adjusted by the 3.90% INPC index.
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2026 income-tax (IRRF) table
Receita Federal's monthly progressive table in force since January 2026, with the brackets set by Law No. 15,191/2025.
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Income-tax reduction up to R$ 5,000 (Law 15,270/2025)
Law No. 15,270/2025: full income-tax exemption up to R$ 5,000 in earnings, tapering off to zero at R$ 7,350 — also applies to the 13th salary (art. 3-A, §3).
Frequently asked questions
Does the 13th salary have social-security and income-tax deductions?
Yes. In Brazil the 13th salary is taxed separately from the regular salary, with INSS and income tax withheld on the gross 13th itself. The first installment is paid with no deduction and the whole deduction falls on the second.
Is the one-third vacation bonus taxed?
The mandatory one-third bonus on the vacation days you take is part of the INSS and income-tax base. The cash-out (selling one third of the vacation) and its own one-third bonus are exempt.
With the R$ 5,000 exemption, is my 13th salary free of income tax?
From 2026, Law 15.270/2025 created a reduction that zeroes the income tax of anyone earning up to R$ 5,000 a month, and it applies to the 13th salary too. The reduction tapers off between R$ 5,000 and R$ 7,350 and disappears above that. Social security (INSS) is still withheld normally — the exemption covers income tax only.
Why is the income tax here lower than I expected?
The calculator uses whichever deduction favours you, exactly as the payer is required to: it compares the simplified discount (a fixed amount that replaces itemised deductions) with the sum of INSS plus the per-dependent deduction, and applies the larger one. It then subtracts the year’s tax reduction, where one exists.
What are 'overdue' vacation days, and what happens if I don't take them in time?
In Brazil, overdue (vencidas) vacation is time off you already earned (after 12 months on the job) and haven't taken yet. The employer has up to 12 more months to grant it — miss that window and the law requires double pay, with the one-third bonus doubled too (art. 137 of the CLT). This calculator doesn't include that doubling: it shows the value for a normal vacation period.
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