What the 13th salary is
Brazilian employees receive an extra month's pay each year, the 13º salário. It is paid in two installments: the first (50%, no deductions) by 30 November and the second by 20 December, when INSS and income tax on the full amount are deducted.
Workers who did not work the whole year receive 1/12 per month with 15 or more days worked. The 13th salary is taxed separately from the December salary.
Frequently asked questions
Who gets a 13th salary in Brazil?
All CLT employees, domestic workers, and INSS retirees and pensioners. Employees dismissed for cause lose the pro-rata 13th salary.
Why is the second installment smaller?
Because all deductions for the full 13th salary are taken from the second installment.