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.

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.

Gross salary (R$) Months worked this year Dependents Sell 1/3 of vacation (cash-out)

Net 13th salary R$ 0.00

An estimate using the 2025 tables (progressive INSS and income tax, R$ 189.59 deduction per dependent). The tables change every year and cases such as alimony, advances and vacation spanning two months have their own rules — check your payslip or with HR.

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.

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