Complete guide: Annual bonus · Brazil
Updated:
Gross thirteenth salary = eligible remuneration × qualifying months/12. Month counts at least 15 service days; variable pay requires its own average. Advance by November 30, balance by December 20. Enter separately computed INSS/IRRF, not ordinary payroll deductions; result does not imply exemption.
Resident monthly-payroll CLT employee, RGPS/INSS. Public servants, self-employed, domestic workers, apprentices and special agreements excluded. FGTS is an employer deposit separate from net salary.
Document review: 2026-10-24. Initial salaries are examples, not statutory minimum wages. Estimates in local currency, without conversion; laws do not update automatically. Verify bases, period and prior payments against your payslip and contract.
Sources and legal scope
Document review: 2026-10-24
How it works
- 1Country-specific accrual − advances − separately calculated deductions when applicable.
- 2Enter eligible bases and the applicable period only.
- 3Check the breakdown, exclusions and official sources before sharing.
Frequently asked questions
Which rules apply in Brazil?
Gross thirteenth salary = eligible remuneration × qualifying months/12. Month counts at least 15 service days; variable pay requires its own average. Advance by November 30, balance by December 20. Enter separately computed INSS/IRRF, not ordinary payroll deductions; result does not imply exemption.
Which workers and scenarios are covered?
Resident monthly-payroll CLT employee, RGPS/INSS. Public servants, self-employed, domestic workers, apprentices and special agreements excluded. FGTS is an employer deposit separate from net salary.
Are shared inputs preserved?
Yes, links retain amounts and options. Estimates do not replace tax filings or legal contract reviews.