Full year
- Input
- 12 avos + 0 dependentes
- Expected output
- 13º integral com descontos na 2ª parcela
Classic CLT scenario.
net 13th salary brazil
Net 13th salary with INSS and IRRF
The 13th salary looks simple until people compare the gross expectation with the net amount of the second installment.
Continue in the tool
Open full toolWhere the difference comes from
- The first installment usually comes without IRRF; the second one concentrates deductions and creates the classic “where did my money go” moment.
- Worked months, proportional entitlement and dependents can materially change the outcome, especially when the employee did not work the full year.
Useful examples
Proportional
- Input
- 7 avos + 2 dependentes
- Expected output
- Valor proporcional com redução na base do IRRF
Useful for hires made during the year.
Full tool FAQ
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.
Frequently asked questions
Why is the second 13th-salary installment smaller?
Because INSS and IRRF are usually deducted from it, while the first installment is generally cleaner.
Do dependents affect the 13th salary too?
Yes. They reduce the IRRF taxable base in the December-period calculation.