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13th Salary Payment Must Be Concluded by December 20, Covering Formal Workers, Retirees, and Pensioners. First Installment Must Be Paid by the End of November.
The 13th salary represents one of the main income injections at the end of the year for millions of Brazilians. The benefit is guaranteed to all formally employed workers who have worked at least 15 days in the year, as well as to retirees and pensioners from Social Security. In 2025, the final deadline for the payment of the bonus remains until December 20, and the first installment must be paid by November 30.
As the deposit can be divided into two parts, it is essential that workers confirm whether they have received the first installment, especially those who advanced the amount during vacations or in company agreements. The amount serves as financial relief during a time of increased consumption, but it also requires planning to avoid debts at the beginning of the following year.
Who Is Entitled and How the Calculation Works
Those entitled to the 13th salary include formal employees, retirees, and pensioners. The benefit is calculated based on the gross salary and the number of months worked during the year.
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Each month worked for at least 15 days counts as 1/12 of the total value of the 13th salary.
To arrive at the value, simply multiply the gross salary by the months worked and divide by 12. The first installment corresponds to half of the gross amount, without deductions.
The second installment is smaller, as it includes the deductions for Social Security and Income Tax. The final result is the net amount that is deposited in the worker’s account.
Payment Deadlines and Employers’ Obligations
Labor legislation stipulates that the first installment of the 13th salary must be paid by November 30 and the second by December 20.
Employers who fail to meet the deadline are subject to legal action in Labor Court and may be penalized for failing to comply with legal obligations.
A worker who does not receive the payment by the final deadline may file a labor complaint or, in cases of repeated non-compliance, request indirect dismissal, a way to terminate the contract with the right to all owed payments.
Experts emphasize that the 13th salary must be paid fully, even if the employer claims financial difficulties.
What Happens to Those Who Left Their Job During the Year
Those whose contracts were terminated during the year are also entitled to the proportional 13th salary. In this case, the amount is paid in a single installment along with severance payments, considering the months effectively worked.
The rule applies to both dismissals without just cause and voluntary resignations.
The calculation follows the same logic: the total gross salary is divided by 12 and multiplied by the months worked.
If the employee worked 15 days or more in a month, that period counts fully for the calculation.
13th Salary for Retirees and Pensioners from Social Security
The beneficiaries of Social Security are also entitled to the holiday bonus. In 2025, the first installment of the 13th salary for retirees and pensioners has already been deposited, according to the schedule released by Social Security.
The second part will be paid by the end of the year, following the regular benefits schedule.
It is worth noting that the payment may vary according to the final number of the benefit and the monthly amount received. The deposit is made automatically into the registered bank account, without the need for additional requests.
Deductions for Social Security and Income Tax
In the calculation of the 13th salary, the Social Security only applies to the second installment, with progressive rates of 7.5%, 9%, 12%, and 14%, according to the remuneration bracket.
The Income Tax is applied according to the current table and can be reduced with legal deductions, such as dependents or alimony.
These deductions cause the second installment to be smaller than the first, but it is essential for the worker to check the payslip to ensure the accuracy of withheld amounts.
In case of discrepancies, it is possible to contest with the Human Resources department or the company’s accounting.
Financial Organization and Conscious Use of the 13th Salary
Although the 13th salary is traditionally associated with year-end consumption, experts recommend allocating part of the amount to settle debts and reinforce financial reserves.
A balanced strategy is to divide the resources between paying off debts, seasonal expenses, and investments, preventing the benefit from turning into immediate spending.
With controlled inflation, the 13th salary can also be used as household working capital, ensuring a buffer for early year expenses, such as property tax, municipal tax, and school enrollments.
The ideal approach is to plan before spending, prioritizing what generates return or financial stability.
The 13th salary continues to be one of the main guarantees of extra income for Brazilian workers. More than just an end-of-year bonus, it is part of the annual budget and should be treated as such.
Anticipating payments and planning the use of the amount helps avoid debts and start the new year with financial balance.
And you, do you plan to use the 13th salary to pay off debts, invest, or enjoy the year-end celebrations? Share in the comments what your strategy is for applying the benefit intelligently.
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