Avos represent complete months worked in the year. Each complete month (or fraction over 15 days) counts as 1 avo. Workers who worked the full year have 12 avos and receive the full 13th.
13th Salary Calculator (Brazil)
Simulate the gross and net amounts of the Brazilian 13th salary bonus.
How the 13th salary is calculated and how INSS and income tax apply to each installment.
The Brazilian 13th salary (gratificação natalina) is paid in two installments. The first, paid by November, equals half the gross salary and has no income-tax withholding. The second installment, paid by December 20, is calculated on the proportional amount (based on months worked), after INSS and IRRF deductions. This tool simulates both installments and shows the net amount received in each.
Fill in the data to see how much you will receive in each installment.
- Enter the gross salary used as the base for the 13th.
- Enter the avos (complete months worked in the year, 1 to 12).
- Add dependents and alimony to adjust the income-tax base.
Sources and references for this tool
These references help contextualize formulas, standards, APIs and limitations used on this page. They do not replace professional validation when a result has legal, financial, medical or operational impact.