Vacation pay and 13th salary
What you receive on vacation (with the constitutional 1/3 bonus) and the two 13th salary installments.
Vacation
R$5,300.29
- Vacation pay
- R$5,000.00
- Constitutional 1/3
- R$1,666.67
- Taxable base
- R$6,666.67
- Social security (INSS)
- R$734.85
- Income tax (IRRF)
- R$631.53
- Net vacation pay
- R$5,300.29
Vacation pay is due 2 days before the vacation starts.
13th salary
R$4,498.49
- Gross 13th
- R$5,000.00
- 1st installment (by Nov 30, no deductions)
- R$2,500.00
- Social security (INSS)
- R$501.51
- Income tax (IRRF)
- R$0.00
- 2nd installment (by Dec 20, with deductions)
- R$1,998.49
- Net 13th
- R$4,498.49
On the 13th salary, social security and income tax are computed apart from the regular salary and withheld from the 2nd installment. A month with 15 or more days worked counts in full.
2026 tables: INSS per Portaria Interministerial MPS/MF nº 13, de 09/01/2026; income tax per the Federal Revenue table and Law 15.270/2025 (exempt up to R$ 5,000, reduction up to R$ 7,350).
Estimate based on the official 2026 Brazilian tables (social security and income tax withholding). It ignores collective agreements, overtime, commissions and other extras. Your payslip and termination statement prevail. Not legal, accounting or financial advice.