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Expert Emphasizes That Only The Second Installment Of The Benefit Is Subject To Deductions, According To Law No. 4,749/65 And TST Decisions
The first installment of the 13th salary is paid in full, without INSS or Income Tax deductions, as explained by labor lawyer Alexandre Ferreira (OAB-MS 14,646) this Sunday (August 31, 2025). The topic, which generates recurring doubts among workers, is regulated by Law No. 4,749/65 and must be followed by all companies in Brazil.
The amount of the first installment is equivalent to 50% of the salary from the previous month and must be deposited between February and November 30 of each year. The second part, mandatory by December 20, is the one that brings legal deductions, such as INSS, Withholding Income Tax (IRRF), and FGTS.
What The Law Says About Payment
The legislation establishes that the 13th salary is a constitutional right guaranteed to all formal employees, governed by the CLT (Consolidation of Labor Laws). The first installment must be paid without any deductions, and the second concentrates the withholdings. This model was created to balance companies’ cash flow while allowing workers greater financial predictability.
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According to Alexandre Ferreira, employers that deduct from the first installment are violating the law and the worker can seek judicial redress. This issue has already been reaffirmed in decisions by the Superior Labor Court (TST), consolidating the interpretation that the initial payment must be net.
Possibility of Advance During Vacation
Another important point is the possibility of requesting the advance of the first installment of the 13th salary along with vacation. In this case, the request must be formalized in writing by January of the year in which the benefit will be paid. This practice is common among workers who need financial reinforcement at the beginning of the year to pay off debts or reorganize their budget.
This resource acts as a strategic anticipation, but it is optional for both the employee and the employer, as long as it is requested within the legal deadline.
Impact On The Worker’s Financial Planning
Understanding how the first installment of the 13th salary works helps the employee better manage their finances. Since the amount is received in full, it can be used to pay off debts, build savings, or cover year-end expenses. The second installment, with deductions, tends to be smaller, requiring attention to avoid creating false expectations in the family budget.
For specialists, the 13th salary continues to be an important tool for financial organization for millions of Brazilians, allowing not only to alleviate seasonal expenses but also to strengthen economic security during times of higher consumption.
And you, did you know that the first installment of the 13th salary should be paid without deductions? Do you think this model helps or hinders financial planning? Leave your opinion in the comments — we want to hear your experience.
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